Bolagstyrningsrapportens placering

: vilka faktorer påverkar valet av placering?

Abstract

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.

Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.

Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                 

Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011.

Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.

Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies.