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Svensk kod för bolagsstyrning: -en studie av hur tre bolag berörts i och med införandet av den reviderade koden (1 juli 2008)
Mälardalen University, School of Sustainable Development of Society and Technology.
Mälardalen University, School of Sustainable Development of Society and Technology.
2009 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Syfte:                                                                         

Syftet med denna uppsats är att undersöka hur organisation, intern kontroll och eventuella bolagsstyrningsrapporter förändrats i de tre undersökta bolagen i och med införandet av den reviderade koden den 1 juli 2008. Vidare är vårt syfte att undersöka om revisorernas arbete påverkats i och med införandet av den reviderade koden och hur Kollegiet upplever att implementering av densamma fungerat.

Metod:                                                     

Undersökningen bygger på en kvalitativ forskningsmetod där primärdata studerades i form av bolagsstyrningsrapporter från de granskade bolagens årsredovisningar samt intervjuer av semistrukturerad karaktär. Intervjuerna har gjorts med representanter för tre revisionsbyråer, tre börsnoterade bolag som följer koden sedan 1 juli 2008 samt Per Lekvall representant för Kollegiet för svensk bolagsstyrning.

Slutsats:                                                   

Författarna har kommit fram till att implementeringen av den reviderade koden inte har blivit så omfattande och krävt några större förändringar som många av de mindre/medelstora bolagen kanske oroat sig för. Anledningen till detta är att bolagen redan följer många delar av koden sedan tidigare samt att koden inte innehåller några revolutionerande förändringar för bolagen.

Abstract [en]

Purpose:                                                   

The purpose with this thesis is to study how the organization, intern control and possible corporate governance reports changed in three companies since they started to follow the modified code 1 july 2008. Further is the purpose to study if the work of the audits has been affected since the adoption of the modified code and how the Swedish Corporate Governance Board has experienced the implementation of the Swedish code of corporate governance.

Method:                                                   

The Research is built on a qualitative method where primary data was studied in form of corporate governance reports reports taken from the reviewed companies annual reports and from semi-structured interviews. The interviews has been done with representatives from three audit bureaus, three companies noted on the Swedish stock exchanged, who has followed the code since 1 july 2008 and Per Lekvall from the Swedish Corporate Governance Board.

Conclusion:                                             

The Authors has realised that the implementation of the modified code has not brought any big changes as many of the small/ medium-sized companies maybe worrying about. The reason is that many of these companies are already following a large part of the code and that the code does not contain any revolutionary changes.

Place, publisher, year, edition, pages
2009. , p. 65
Keywords [en]
Corporate governance, The Swedish code of corporate governance, internal control
Keywords [sv]
Bolagsstyrning, Svensk kod för bolagsstyrning, intern kontroll
Identifiers
URN: urn:nbn:se:mdh:diva-6301OAI: oai:DiVA.org:mdh-6301DiVA, id: diva2:224155
Presentation
(English)
Uppsok

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Available from: 2009-06-23 Created: 2009-06-16 Last updated: 2009-06-23Bibliographically approved

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CiteExportLink to record
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