Purpose –The purpose of this paper is to examine how a shareholder association prepares for and later act at the annual general meeting. It focusses on how the association evaluates corporate proposals to pay dividends and how they vote on equity distributions at the annual general meeting....

The sociological strand of auditing research has pointed to some difficulties of the American Accounting Association's (AAA) (and mainstream) definition asserting that auditing is about 'objectively obtaining and evaluating evidence regarding assertions about economic actions' (AAA, The...

The question in this paper is whether the inclusion of intangibles is meaningful in a credit decision context. To examine this issue we conducted an experiment with forty loan officers. The loan officers were presented with a situation of a company that required a credit of 5 million Swedish...

Purpose – The purpose of this paper is to empirically investigate the relationship underlying the often used adage “what gets measured gets managed”. Design/methodology/approach – The paper starts by reviewing the critique of the adage and then testing it by surveying 109 managers from...

The wrong paradigm -- Distributive justice -- The firm's responsibility for distributive justice -- The contribution of financial reporting to distributive justice -- The reporting function -- The distribution function -- The information function -- Concluding remarks.

Innovation is nowadays a fundamental determinant of value creation in business companies and economic growth. Therefore, the measurement of innovation has become a significant concern both for business companies and governments. Traditionally, attempts to measure innovation have adopted a...

The paper intends to show how the IC principles, developed mainly for companies over the last two decades, can be applied as well to Universities and Research Institutions. Firstly, it explores recent theoretical backgrounds which affect Universities, such as the “Mode 2” of Knowledge...