Ulf Larsson-Olaison- PhD
- Assistant Professor at Jönköping University
Ulf Larsson-Olaison
- PhD
- Assistant Professor at Jönköping University
About
27
Publications
14,515
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
208
Citations
Introduction
Ulf Larsson-Olaison works at Jönköping International Business School (JIBS). Ulf does research in corporate governance and accounting.
Current institution
Additional affiliations
Publications
Publications (27)
To study how populist sentiments have increasingly influenced businesses in society, we examine how German and Swedish corporations addressed the refugee situation in their 2015 and 2016 annual reports. We find that corporations changed their communication once refugee migration became subjected to populist political sentiments, but that they did s...
The current model of corporate governance needs reform. There is mounting evidence that the practices of shareholder primacy drive company directors and executives to adopt the same short time horizon as financial markets. Pressure to meet the demands of the financial markets drives stock buybacks, excessive dividends and a failure to invest in pro...
The predominant approaches to comparative corporate governance view legal transfers dichotomously, seeing corporate governance systems as either converging or diverging as a result of legal reform. Drawing on legal studies, this paper proposes an alternative model using the metaphor of the staircase to conceptualize how legal transplants can meet d...
Purpose – Arising societal issues challenge corporate social responsibility. The purpose of this paper is to
analyze how corporations account for arising issues under different institutional settings: the stakeholder
oriented corporate governance model of Germany is hypothesized to produce a different response than the
more state dominated Swedish...
Despite evidence of global legal convergence in corporate law, Swedish corporate law does
not recognize the interest of the corporate entity. Rather, the corporate purpose is explicitly
defined as profit generation on behalf of the shareholders. Although this is not fully
comparable to the normative stance of shareholder primacy, it is a stance of...
At the intersection between industrial relations and corporate governance - i.e. board level worker representation - this paper attempts to bridge four perspectives from the industrial relations literature (unitary, pluralist, radical and egoist) by observing changes in board director perceptions over time. Empirically, a longitudinal survey (1994-...
The development of transparent accounting is often theoretically linked with the development of financial markets. In this paper we argue that such an understanding of transparent accounting does not necessarily consider the temporality of the historical context where transparent accounting is invented. To illustrate this argument we empirically in...
Following financialization, there has emerged an understanding of what it implies to be a shareholder based on the shareholder value perception. However, as this shareholder value perception spreads internationally, it clashes with traditional perceptions. In this paper, we apply the language developed by Bourdieu to a Swedish public debate on equa...
The issue of the pros and cons with representatives from different interest group on corporate board is lively discussed. Will representatives from stakeholders work in the interest of the stake they represent or in the interest of the corporations where they are a director? The issue has a renewed topicality as claim for e.g. consumer groups or ex...
Despite a number of corporate governance reforms introduced following an Anglo-American blueprint, the Swedish corporate governance system still contains several country-specific traits. In this article, we try to understand this continuity of the national corporate governance system. We do this by outlining a model for describing the processes of...
An important controversy in the literature on comparative corporate governance concerns the role played by the transfer of law and regulations in the process of improving corporate governance. This paper claims this controversy is the consequence of the view of legal transplants assumed. Drawing on legal studies it is argued that transferred regula...
Manuscript Type: Empirical
Research Question/Issue: This paper addresses the issue of whether controlling family shareholders are exposed to market
control. The paper advances the theory that the expected performance of controlling shareholders, inferred from their track
records, is constantly reflected in the market value of controlled firms.
Rese...
The purpose of this thesis is to elucidate the phenomenon of legal transfers from
the perspective of the dominant comparative corporate governance research
paradigm. Drawing on legal studies and empirical observations, the thesis develops
a terminology for understanding the legal transplant metaphor in comparative
corporate governance and problemat...
A frequent starting point when the developments of the world’s corporate governance systems are
discussed is whether those systems will converge (see e.g. Hansmann & Kraakman, 2004) or continue
on their path of divergence (se e.g. Roe, 2000). The empirical evidence used in that discussion could
be referred to as “anecdotic” (Coffee, 2001). Given th...
An understanding of how regulatory reforms are explained and put into action is vital for understanding the diffusion as well
as the effects of transnational rules. In this chapter we claim that two processes of interpretation take place as a rule
is transferred from the international scene and implemented into a specific national context: first, a...
This chapter concerns how the Swedish national corporate governance system is reformed by regulatory means. The regulation
in focus is the implementation of nomination committees, an idea from the UK Cadbury Code, imported to Sweden as part of the
Swedish Corporate Governance Code. The main objective is to understand the intersections between inter...
Comparative corporate governance research has recently emphasized the relationship between formal shareholder protection and a number of firm and country-level outcomes, such as breadth and depth of national stock markets and minority expropriation. Stronger formal protection of minority shareholders is argued to lead to lesser opportunities for ma...
Since the EC-commission issued the so-called Winter-report a number of corporate governance reforms have been implemented around Europe. International competition over fast moving capital is said to pose great pressure on the corporate governance systems. Therefore, the regulation of the corporate governance systems has to be responsive (Ayres & Br...
Manuscript Type: Empirical
Research Question/Issue: The paper examines whether corporate governance differences affect firms' stock repurchasing behavior. Previous hypotheses on stock repurchases, well-supported by US data, are based on assumptions of managerial autonomy that might not be descriptive in corporate governance systems characterized by...
The introduction of a new corporate governance code in Sweden, modeled after prevailing Anglo-Saxon norms of corporate governance, offers the opportunity to investigate global regulatory convergence. Using the metaphor of regulatory space, this article analyzes the positions of the parties who submitted formal responses to the introduction of “The...
