miun.sePublications
Change search
Refine search result
501502503504505506507 25151 - 25200 of 25355
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 25151.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Nystartade bolags intresse för revision efter revisionspliktens avskaffande2013Report (Other academic)
  • 25152.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Performance auditing in the public sector2014In: Public sector accounting / [ed] Budding, T., Grossi, G. and Tagesson, T., London: Routledge, 2014, p. 177-189Chapter in book (Refereed)
  • 25153.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Perspektiv på revision: tankemönster, förväntningsgap och dilemman2007Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Auditing is an important activity in today’s society and is characterised by several dilemmas. The assumption underlying this thesis is that auditing is influenced in prac-tice by the thought patterns of auditors. These patterns are shaped in an environment that is both regulated and self-regulated. The purpose of the thesis is to describe, analyse and compare the thought patterns of Swedish auditors and important stake-holders with regard to the way in which auditors audit information provided by listed companies and how they make statements about this information. The purpose is also to make some suggestions about how the auditing activity can be modified in order to reduce conflicting interests. The methodological approach combines the use of the repertory grid technique and open-ended interview questions. Interviews were carried out with 82 auditors and 73 stakeholders. To validate the findings, four focus groups, consisting of auditors, investors and creditors, were consulted.

    The findings indicate that auditors devote a relatively large amount of time and considerable effort to objects that can be verified satisfactorily, but not to objects that they perceive as being of primary importance to investors and creditors. A similar gap is found in the thought patterns of investors and creditors. Moreover, several expec-tation gaps are found, in particular regarding auditors’ statements. On the one hand, the auditors studied were reluctant to make statements about any other information than information obtained according to current practice; on the other hand, the inves-tors and creditors expressed a need for additional information about the outcome of the audit and the choice of auditing objects.

    The concluding suggestions concern measures that can reduce the discrepancies identi-fied, including (i) the introduction of a mandatory primary audit and a market-oriented secondary audit, (ii) extended information about the outcome of the audit and the choice of auditing objects that will benefit the stakeholders, (iii) a somewhat less expo-sed position of the auditors, and (iv) the importance of a changed balance of power in the auditing arena and the need for an integrated and dynamic approach to auditing.

    Keywords: auditing, accounting information, auditors, stakeholders, agency theory, thought patterns, expectation gap, repertory grid.

  • 25154.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Reflektioner, slutsatser och utblickar2015In: Trovärdighet och förtroende i ekonomiska relationer / [ed] Öhman, Peter och Lundberg, Heléne, Lund: Studentlitteratur , 2015, 1, p. 239-250Chapter in book (Refereed)
  • 25155.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisionen når inte sin potential. 2006In: Intern revision, ISSN 1401-8950, Vol. 6, no 3, p. 30-31Article in journal (Other (popular scientific, debate etc.))
  • 25156.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Revisorers fortlevnadsbedömningar2015Report (Other (popular science, discussion, etc.))
  • 25157.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisorers perspektiv på revision: En fråga om att följa upptrampade stigar2004Licentiate thesis, monograph (Other scientific)
  • 25158.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Särskilda utmaningar för revisorer, fastighetsvärderare och andra yrkesverksamma med dubbla lojaliteter2015In: Trovärdighet och förtroende i ekonomiska relationer / [ed] Öhman, Peter och Lundberg, Heléne, Lund: Studentlitteratur , 2015, 1, p. 55-74Chapter in book (Refereed)
  • 25159.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The behavioral impact of external and internal factors on SME loan assessments2017In: Bank Regulation: Effects on Strategy, Financial Accounting and Management Control, Routledge, 2017, p. 334-354Chapter in book (Other academic)
  • 25160.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The impact of increased regulation on bank loan assessments2014Conference paper (Refereed)
  • 25161.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Är det viktigare för revisorer att göra saker rätt än att göra rätt saker?2005In: Uppdrag revision: revisorsprofessionen i takt med förväntningarn, Stockholm: SNS förlag, 2005, p. 61-79Chapter in book (Other academic)
  • 25162.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Carrington, Thomas
    Uppsala universitet.
    Johansson, Tobias
    Örebro universitet.
    Johed, Gustav
    Stockholms universitet.
    Professionalism och kommersialism bland revisorer2014Report (Other (popular science, discussion, etc.))
  • 25163.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Giritli Nygren, Katarina
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Hörnberg, Elias
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lidén, Gustav
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Nyhlén, Sara
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Sjöberg, Ida
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Wahlberg, Olof
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Förstärkt stadsmiljö i Sundvall2017Report (Other academic)
  • 25164.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Grönlund, Anders
    Stockholms universitet.
    Skærbæk, Peter
    Handelshöjskolen i Köbenhavn.
    Montgomery, Pia
    Stockholms universitet.
    Svärdsten, Fredrik
    Stockholms universitet.
    Riksrevisionen - effektivitetens, rättssäkerhetens och demokratins väktare. En studie av effektivitetsrevisioner 2003 – 2007.2008Report (Other academic)
  • 25165.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Grönlund, Anders
    Svärdsten, Fredrik
    Svensk effektivitetsrevision i Riksrevisionens regi2012Report (Other academic)
    Abstract [sv]

    Detta projekt, som Peter Öhman vid CER bedrivit i samarbete med forskare från Stockholms universitet, visar att Riksrevisionen har valt en något udda inriktning på svensk effektivitets-revision. Rapporten sammanfattar de resultat som tidigare publicerats i akademirapporten "Riksrevisionen – effektivitetens, rättssäkerhetens och demokratins väktare" (Skærbæk, Öhman, Montgomery, Svärdsten och Grönlund, 2008) och i den internationella tidskriftsartikeln "Value for money and the rule of law: The (new) performance audit in Sweden" (Grönlund, Svärdsten och Öhman, 2011). Forskningsresultaten låg även till grund för förslaget i Riksrevisionsutredningen 2009 om en ny inriktning på svensk effektivitetsrevision.

  • 25166.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Jansson, Anna-Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tschudi, Finn
    Accountability from auditor perspectives2003Conference paper (Refereed)
  • 25167.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Jansson, Anna-Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tschudi, Finn
    Auditor perspectives on auditing issues - anempirical study2003Conference paper (Other academic)
  • 25168.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Jansson, Anna-Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tschudi, Finn
    Auditors on auditing2004Conference paper (Refereed)
  • 25169.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Jansson, Anna-Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tschudi, Finn
    Swedish auditors' view of auditing: Doing things right versus doing the right things2006In: European Accounting Review, ISSN 0963-8180, Vol. 15, no 1, p. 89-114Article in journal (Refereed)
    Abstract [en]

    This paper aims to describe and analyse the thought patterns of Swedish auditors with regard to the way in which they audit information provided by listed companies, and possible changes in their duties. Eighty-two auditors were interviewed using the repertory grid technique and open-ended interview questions. To check the stability in the thought patterns of the respondents, six retests were made and, to validate the findings, an expert panel and two reference groups consisting of auditors and other representatives of the accounting and auditing professions were consulted. Distinct patterns emerged in the mean grid of the thought patterns of all the respondents. One dimension was related to the time perspective, past versus future, and another to auditing practice. Auditors devote a relatively long time and considerable effort to objects that can be satisfactorily verified, but not to objects that they perceive as being of primary importance to investors and other stakeholders. This inconsistency in the thought patterns of the auditors is similar to the gap between auditing in practice and stakeholders' expectations of auditing, which is a phenomenon frequently found in previous research. Moreover, the auditors were very reluctant to make statements about any information except that elicited according to current practice. In addition to this traditional view, the auditors appear to be more concerned about their own situation than that of the parties they are meant to be protecting. Doing things right seems to be more important than doing the right things. That the auditors spend much time on objects that they themselves do not consider to be of primary importance for the investors and other stakeholders, and their unwillingness to change current practice is of great concern in Sweden, where there is a strong belief in self-regulation of the auditing profession.

  • 25170.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Sörbom, D
    Department of Statistics, Uppsala University, Uppsala, Sweden .
    Client satisfaction and usefulness to external stakeholders from an audit client perspective2012In: Managerial Auditing Journal, ISSN 0268-6902, E-ISSN 1758-7735, Vol. 27, no 5, p. 477-499Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of the paper is to develop, test, and improve a structural equation model (SEM) of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders. Design/methodology/approach: A questionnaire was mailed to audit clients, i.e. managers of Swedish limited companies with 50 or more employees; 627 useable questionnaires were returned, giving a response rate of 43 percent. Data were processed using the SEM software LISREL. Findings: The data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. Signing auditor competence is positively and auditor skepticism negatively related to both client satisfaction and usefulness to external stakeholders. Research limitations/implications: The paper focuses solely on the auditor and audit team levels and uses a limited number of independent variables. Practical implications: The findings extend previous results, indicating that client relationships with both signing auditors and audit assistants affect client satisfaction positively, but have no significant connection with usefulness to external stakeholders. Consequently, it would be useful to consider organizing audit teams in which the various members have distinct roles. Originality/value: The study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders. © Emerald Group Publishing Limited.

  • 25171.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Häckner, Einar
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sörbom, Dag
    Uppsala universitetet.
    Klienters syn på revisorers kompetens, skepsis och relationer2013Report (Other academic)
  • 25172.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lundberg, Heléne
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Trovärdighet och förtroende i ekonomiska relationer2015 (ed. 1)Book (Refereed)
  • 25173.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Nilsson, Anders
    Pre-bankrupt going concern warnings: prediction accuracy, extent and degree of wording ambiguity and phrasing patterns in Sweden2012Conference paper (Refereed)
  • 25174.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Nilsson, Anders
    Luleå tekniska universitet.
    Tagesson, Torbjörn
    Linköpings universitet.
    Riskbedömningar inom bank och revision relaterade till två typfel2015In: Trovärdighet och förtroende i ekonomiska relationer / [ed] Öhman, Peter och Lundberg, Heléne, Lund: Studentlitteratur , 2015, 1, p. 145-166Chapter in book (Refereed)
  • 25175.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Ohlsson, G
    Väsentlighetsbegreppet vid revisorns rapportering.2003In: Balans:tidskrift, ISSN 0346-8208, Vol. 29, no 6/7, p. 24-26Article in journal (Other academic)
  • 25176.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svanberg, Jan
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Påverkar en identifiering med klienterna revisorers oberoende?2015Report (Other (popular science, discussion, etc.))
  • 25177.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svanberg, Jan
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sambandet mellan etisk kultur och revisorers oberoende2016Report (Other academic)
  • 25178.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svanberg, Jan
    Högskolan Dalarna.
    Tidspress, etisk kultur och revisionskvalitet2013Report (Other academic)
  • 25179.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svanberg, Jan
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Äventyras revisorers oberoende av karismatiska klienter?2017Report (Other academic)
  • 25180.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Söderberg, B.
    Uppsala University, Institute for Housing and Urban Research, Gävle, Sweden.
    Uhlin, Ola
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Accuracy of Swedish property appraisers' forecasts of net operating income2012In: Journal of Property Research, ISSN 0959-9916, E-ISSN 1466-4453, Vol. 29, no 2, p. 103-122Article in journal (Refereed)
    Abstract [en]

    This study addresses how property appraisers forecast one important component of the commercial property valuation model: net operating income. We compare appraisers' ex ante forecasts with corresponding ex post figures from company financial reports. The data are from the Swedish Property Index, 1998-2005, and comprise over 7000 observations. The findings indicate that the appraisers' forecasts are somewhat forward looking and almost as accurate as those obtained using mechanical autoregressive models. However, the forecasts are biased, as appraisers systematically overestimate future net operating income. There was also evidence of decreasing accuracy over the study period. © 2012 Copyright Taylor and Francis Group, LLC.

  • 25181.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Söderberg, Bo
    Uppsala universitet.
    Träffsäkerheten i fastighetsvärderares bedömningar2012Report (Other academic)
    Abstract [sv]

    Svenska fastighetsvärderare har relativt god träffsäkerhet när de prognostiserar fastigheters driftsnetto (hyresintäkter minus driftskostnader), men deras systematiska överskattningar är besvärande. Den slutsatsen drar Peter Öhman vid CER och Bo Söderberg vid Institutet för bostads- och urbanforskning (Uppsala universitet) efter att ha avslutat det projekt som här avrapporteras. Forskningsresultat från projektet har tidigare publicerats i den internationella tidskriftartikeln "Accuracy of Swedish property appraisers’ forecasts of net operating income" (Öhman, Söderberg och Uhlin, 2012).

  • 25182.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Söderberg, Bo
    Uhlin, Ola
    Accuracy of appraiser forecasts2010Conference paper (Refereed)
  • 25183.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Söderberg, Bo
    Uppsala universitet.
    Westerdahl, Stig
    Malmö högskola.
    Hur ”Vasakronan” blev ”Vasakronan” – en stor fastighetsaffär skärskådad2014In: Fastighetsnytt, Vol. 21, no 1, p. 129-131Article in journal (Other (popular science, discussion, etc.))
  • 25184.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Söderberg, Bo
    Uppsala universitet.
    Westerdahl, Stig
    Malmö högskola.
    Investeringar i stora fastighetsbestånd2013Report (Other academic)
  • 25185.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Söderberg, Bo
    Westerdahl, Stig
    Property investor behaviour: qualitative analysis of a very large transaction2012Conference paper (Refereed)
  • 25186.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Söderberg, Bo
    Uppsala universitet.
    Westerdahl, Stig
    Malmö högskola.
    Property investor behaviour: Qualitative analysis of a very large transaction2013In: Journal of Property Investment & Finance, ISSN 1463-578X, E-ISSN 1470-2002, Vol. 31, no 6, p. 522-544Article in journal (Refereed)
    Abstract [en]

    Purpose – This explorative case study focuses on property investment decision making from a behavioural perspective at the very microlevel. The study contributes to an understanding of how property investors manage the decision-making process, including organizational aspects, property valuation, and financial management.

    Design/methodology/approach – Applying a qualitative approach, the authors analyse a very large transaction that occurred in the Swedish property market in 2008. In an open bid transaction, properties of Vasakronan Corporation were sold for SEK41.1 billion (€4.3 billion). Managers in both the purchasing company and the consortium making the second highest bid were interviewed. The authors were encouraged to speak freely, but also used an interview guide with a number of themes as well as specific questions.

    Findings – The findings reveal the characteristics of two types of property investment decision-making behaviour with respect to how actors organize the work, use external consultants, value the properties, and secure the financing necessary for a final bid.

    Practical implications – Creditors, analysts, and appraisers may benefit from the insight that property investment decision makers can use different approaches in determining their final bids.

    Originality/value – The authors use a qualitative empirical approach in analysing an extraordinarily large property transaction from a buyer's point of view and presents detailed information about this transaction as well as general insights into actual behaviour rarely examined in the property investment literature.

  • 25187.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Wahlberg, Olof
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    How the context of auditing distorts auditingpractices2004Conference paper (Refereed)
  • 25188.
    ֖hman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Wallerstedt, Eva
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Audit regulation and the development of the auditing profession: The case of Sweden2012In: Accounting History, ISSN 1032-3732, E-ISSN 1749-3374, Vol. 17, no 2, p. 241-257Article in journal (Refereed)
    Abstract [en]

    In the wake of the Companies Act of 1895, which stipulated that limited companies should appoint an auditor, an auditing field gradually emerged in Sweden. Our historical review from the end of the nineteenth century to the end of the twentieth century reveals a reciprocal relationship between audit regulation and the development of the auditing profession. Laws and additional rules both codified auditing practice and paved the way for a strengthening of the profession’s position. The findings also show that critical events have triggered these developments. In 1932, a corporate financial scandal forced the profession to improve auditing methods and formulate ethical rules, and the law that followed was considered a significant indication of the importance of auditors in Sweden. The profession’s position was further strengthened in the 1970s when auditors’ associations became rule-making bodies, and the state decided upon additional assignments for auditors. To meet the 1983 prescription in the Companies Act that at least one auditor in a limited company should be authorized or approved, the number of authorized public accountants increased significantly. © The Author(s) 2012.

  • 25189.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Wallerstedt, Eva
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisorsprofessionens framväxt i Sverige2012Report (Other academic)
  • 25190.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Wallerstedt, Eva
    Uppsala universitet.
    Sveriges första kvinnliga auktoriserade revisorer2014Report (Other academic)
  • 25191.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Wallerstedt, Eva
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The development of audit regulation and the strengthening of the position of the profession2010Conference paper (Refereed)
  • 25192.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Bank lending and housing prices in Sweden2018In: International Journal of Housing Markets and Analysis, ISSN 1753-8270, E-ISSN 1753-8289, Vol. 11, no 3, p. 498-519Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this study is to investigate the Granger causal link between bank lending and housing prices.

    Design/methodology/approach Several econometric methods, including Granger causality tests based on a vector error correction model, were applied to analyse monthly time series data in the Swedish context. The data cover bank lending, apartment prices, villa prices, mortgage rates and the consumer price index from September 2005 to October 2013.

    Findings The results indicate that bank lending and housing prices are cointegrated. According to Granger causality tests, bidirectional relationships exist between bank lending and each of apartment and villa prices, confirming the financial accelerator mechanism. However, earlier shocks arising from housing prices themselves account for the greatest variation in future prices.

    Originality/value To the authors' knowledge, this study represents the first analysis of the causal link between bank lending and the housing market in terms of apartment and villa prices in the Swedish context.

  • 25193.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Bank lending and property prices in Sweden2017In: Book of Proceedings: 6th Malmö Real Estate Research Conference / [ed] Magnus Andersson, Peter Palm, Malmö University , 2017Conference paper (Refereed)
    Abstract [en]

    Purpose – The purpose of this study is to investigate the Granger causal link between bank lending and house prices. Design/methodology/approach – Several econometric methods, including Granger causality tests based on a vector error-correction model, were applied to analyse monthly time series data in the Swedish context. The data includes apartment prices, villa prices, bank lending, mortgage rates, and consumer price index for the period September 2005 to October 2013. Findings – The results show that bank lending and house prices are co-integrated. According to the Granger causality tests, bidirectional relationships exist between bank lending and each of apartment and villa prices, confirming the financial accelerator mechanism. Originality/value – As far as the authors know, this study represents the first analysis of the causal link between bank lending and the housing market in terms of apartment and villa prices in the Swedish context. 

  • 25194.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kapitalstrukturen i små och medelstora företag2017Report (Other academic)
    Abstract [en]

    Hur kapitalstrukturen ser ut i små och medelstora företag och vad som påverkar denna är frågor av både teoretiskt och praktiskt intresse. Peter Öhman och Darush Yazdanfar vid CER har fördjupat sig i dessa båda frågor och presenterar i denna kortrapport analyser av data från ett stort antal små och medelstora företag verksamma i flera branscher. Resultaten visar bl.a. att dessa företag, i genomsnitt, finansierar sina verksamheter med en stor andel egna medel, en viktig finansieringskälla redan i uppstartsfasen som ökar i betydelse ju äldre företagen blir. Även kortfristiga skulder används i relativt stor utsträckning i tidiga livsstadier, men de minskar allt eftersom. Långfristiga skulder ökar i takt med att företagen blir äldre, men andelen är låg oavsett ålder. Apropå frågan vad som påverkar små och medelstora företags kapitalstruktur har alla undersökta variabler – storlek, ålder, lönsamhet, tillväxt, likviditet, andelen säkerhetsbaserade tillgångar, andelen avskrivningsbaserade tillgångar och branschtillhörighet – en koppling till företagens skuldsättning och därmed till deras finansieringspolitik. Forskningsresultaten har tidigare publicerats i de internationella tidskriftsartiklarna ”Capital structure dynamics among SMEs: Swedish empirical evidence” (Yazdanfar och Öhman, 2016) och ”Short- and long-term debt determinants in Swedish SMEs” (Öhman och Yazdanfar, 2017).

  • 25195.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lägenhets- och villapriser, börsindex och banklån2018Report (Other academic)
  • 25196.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Organizational-level profitability determinants in commercial banks: Swedish evidence2018In: Journal of economic studies, ISSN 0144-3585, E-ISSN 1758-7387, Vol. 45, no 6, p. 1175-1191Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to examine organizational-level determinants of commercial bank profitability. Design/methodology/approach Using bank-level longitudinal panel data for the 2005-2014 period, this study conducts univariate and multivariate statistical analyses, i.e. ordinary least squares (OLS), fixed-effects and feasible generalized least-squares (FGLS) regressions, to analyze profitability variables in Swedish commercial banks. Findings The findings indicate that the organizational-level determinants growth, lagged profitability and capital adequacy are positively related to banks' current profitability. No relationship was found between banks' size and their profitability. Moreover, no relationship was found between the macroeconomic control variable gross domestic product (GDP) and bank profitability. Practical implications Given that organizational-level determinants explain sustainable bank profitability, the findings can be used by bank managers as a basis for low-risk bank policy formulation, and by regulators in monitoring banks relative to international standards (i.e. the Basel Accords). Originality/value To the best of the authors' knowledge, this is the first study to investigate determinants of bank profitability in Sweden, a country with a strong tradition of bank-based financing, with previous experience of a domestic bank crisis in the 1990s, and where the recent global financial crisis had relatively little impact on domestic banks.

  • 25197.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Short- and long-term debt determinants in Swedish SMEs2017In: Review of Accounting and Finance, ISSN 1475-7702, E-ISSN 1758-7700, Vol. 16, no 1, p. 106-124Article in journal (Refereed)
    Abstract [en]

    Purpose: This paper aims to empirically investigate the capital structure determinants of small and medium-sized enterprises (SMEs) with a particular focus on short- and long-term debt.

    Design/methodology/approach: Several methods were used to analyse a sample of 15,897 Swedish SMEs for which complete financial information was available for a four-year period following the 2008 financial crisis, i.e. the 2009-2012 period.

    Findings: The results indicate that eight explanatory variables - i.e. size, age, growth, proftability, liquidity, asset tangibility, non-debt tax shields and industry affliation - are associated to various extents with SME debt policy. Research limitations/implications - The current study is limited to examining a sample of Swedish SMEs in five industry sectors covering the 2009-2012 period. Further research could examine the generalizability of the present results by considering other countries, industry sectors and periods.

    Practical implications - As debt policy infuences firm performance, value and survival, SME owners and managers, regulators and financial institutions may beneft from studies considering a relatively large number of capital structure determinants, several of which are linked to short- and long-term debt in various ways.

    Originality/value: This study is one of the few to examine the determinants of short- and long-term debt in SMEs, which play a fundamental role in the economy, using a large-scale cross-sectional database covering a period following the 2008 financial crisis.

  • 25198.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The nexus between stock market index and apartment and villa prices: Granger causality test of Swedish data2017In: International Journal of Housing Markets and Analysis, ISSN 1753-8270, E-ISSN 1753-8289, Vol. 10, no 3, p. 450-467Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this study is to investigate the Granger causal link between the stock market index and housing prices in terms of apartment and villa prices. Design/methodology/approach: Monthly data from September 2005 to October 2013 on apartment prices, villa prices, the stock market index, mortgage rates and the consumer price index were used. Statistical methods were applied to explore the long-run co-integration and Granger causal link between the stock market index and apartment and villa prices in Sweden. Findings: The results indicate that the stock market index and housing prices are co-integrated and that a long-run equilibrium relationship exists between them. According to the Granger causality tests, bidirectional relationships exist between the stock market index and apartment and villa prices, respectively, supporting the wealth and credit-price effects. Moreover, variations in apartment and villa prices are primarily caused by endogenous shocks. Originality/value: To the authors’ best knowledge, this study represents a first analysis of the causal nexus between the stock market and the housing market in terms of apartment and villa prices in the Swedish context using a vector error-correction model to analyze monthly data.

  • 25199.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The nexus between stock market index and apartment and villa prices: Granger causality test of Swedish data2016Conference paper (Refereed)
    Abstract [en]

    Purpose - The purpose of this study is to investigate the Granger causality link between the stockmarket index and housing prices in terms of prices of apartments and prices of villas.

    Design/methodology/approach – Monthly data over the period September 2005 to October 2013 ofprices of apartments, prices of villas, stock market index, mortgage rates, and consumer price indexwere used. Statistical methods were applied to explore the long-run equilibrium relationship betweenthe stock market index and the prices of apartments and villas.

    Findings - The results indicate that the stock market index and house prices are co-integrated andthat a long-run equilibrium relationship exists between them. However, regarding their relationshipto the stock market index there are significant differences between prices of apartments and prices ofvillas. According to the Granger causality test, there is a unidirectional relationship between thestock market index and prices of apartments, supporting the wealth effect hypothesis. At the sametime, the results indicate a bidirectional Granger causality between the stock market index andprices of villas.

    Originality/value - To the authors’ best knowledge, this study represents a first attempt to focus onthe causal nexus between stocks and house prices in terms of apartment and villa prices in theSwedish context using a vector error correction model to analyse monthly data.

  • 25200.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Vad påverkar bankers lönsamhet?2018Report (Other academic)
501502503504505506507 25151 - 25200 of 25355
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf