Dalarna University's logo and link to the university's website

du.sePublications
Change search
Refine search result
1 - 15 of 15
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • 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.
  • 1.
    Dar, Ravi
    et al.
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Huq, Asif M
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    Sundberg, Klas
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Pricing for 55: Implementing corporate climate strategy in choice architecture through internal pricing2021Conference paper (Other academic)
    Abstract [en]

    The job of management accounting and management control is not only to gather data/information about the company’s or organization’s past, but also to use and develop tools to form the future. While some tools are simple cost calculations to find breakeven points in price-setting, other tools can include far-reaching strategic purposes. Strategy decisions within business that focus on sustainability and mitigate climate change generally tend to focus on specific components or activities (even in the supply change) to make replacements or even cancel altogether. Onus is on the big decisions with major impact. There is another perception of strategy: practices through which strategy is enacted. Less as a grand plan by the top management, and more as a gradual managing that takes key decisions close to the everyday of business life.  With the global emergency of mitigating climate change, an area of near-untapped potential is management accounting. Research has pointed to the importance of middle level management and the role of the controller, where change happens, and problems need solutions. Recently there has been an increased interest in the way internal pricing (which includes transfer pricing) within a corporation can support a corporate strategy on climate change mitigation. Traditionally seen mainly as a manipulative method to avoid tax in multinational companies, there is new interest on the possibility of creating price mechanisms within companies that mimic the supply-demand curves of market economies, for example ways that cap-and-trade mechanisms on GHG emissions can be utilized inside corporations. The concept that underlies market price-setting is scarcity, but rather than using market price as a reflection of scarcity, the interest is in using corporate control and accounting devices to create situations of scarcity. This would create an accounted price on specific goods and services that reflects strategic concerns and a way of implementing corporate policies on climate change into the ‘nitty-gritty’ of everyday business decisions has choices between different burdens on the climate. It is our suggestion that similar mechanisms could broadly support and serve companies’ transition into a circular economy through the design of business choices. The concept of “choice architecture” from  behavorial economics with influence from marketing, most notably with the term ‘nudging’ in order to promote individual choices through design and gradually form norms in a way that would be beneficial to the environment. We want to make the point that the perception of strategizing ties in well with the ideas both of choice architectures and of implementing a circular economy policy in a business. If the concept (or ideal) of the circular economy is a promotion of resource re-use that can reach levels of complete or near-complete containment, then the switch from a linear perspective (of reducing waste, emissions and of not depleting finite resources) to a circular perspective means that ‘only’ megaprojects for re-use and production with lower energy consumption are not sufficient. The realization of the need for re-using spent materials and an avoidance of virgin resources has to permeate the organization. A first step is to review existing survey research of internal pricing that deviate from a cost accounting mandate and instead implement strategic ambitions and outcomes, and among such efforts, focus on those that can support business development towards GHG emission mitigation and circular thinking. 

  • 2.
    Huq, Asif M
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    Corporate Disclosures Regulations: Social Solution or a Problem?2021Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). However, regulations may instead become the problem (e.g., overregulation). The central research question of this doctoral thesis is “are corporate disclosures regulations a social solution or a problem?” 

    To answer the central research question, Papers I and II examine the economic effects of an EU-wide audit reform, the Annual Accounts Directive: 2013/34/EU, on firms and the society. Papers III, IV, and V examine firm behavior to assess the need for public regulation of nonfinancial reporting in the light of an EU-wide reform, the Nonfinancial Reporting Directive: 2014/95/EU, commonly known as the NFRD.

    The thesis posits that the current implementations of these reforms in some settings are imperfect and thus costly for the firms and society. It recommends deregulation of the monitoring of financial disclosure, i.e., to allow more small firms the option of deciding if an audit is beneficial for them or not. On the other hand, recommends a different approach for regulating nonfinancial reporting, e.g., sustainability reporting. For instance, regulations that can influence firms’ governance structure, e.g., board diversity. A firm with a diverse board is more likely to adopt a sustainability agenda which is better aligned with the expectations of the EU regulators. 

    Stakeholders use firms’ disclosures to evaluate its performance and behavior for various decision making. For example, shareholders, in their investing or divesting decisions; analysts, in making various forecasts and recommendations; or governments, in assessing the need for reforms. Historically, stakeholders commonly used financial information for these types of decision making. Hence, there are well established generic measures to evaluate firms’ financial information (e.g., earnings quality measures and financial-statement ratios). Nowadays, stakeholders are increasingly using firms’ sustainability related information in their decision-making process as well. However, replicable and scalable generic measures to evaluate such information are missing. This thesis develops objective approaches and a generic measure, to evaluate firms’ sustainability related disclosures. The developed approaches for analyzing unstructured text data may be applied to other fields that can benefit from the use of natural language processing tools.

    Download full text (pdf)
    fulltext
    Download (jpg)
    presentationsbild
  • 3.
    Huq, Asif M
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    How does accounting and auditing regulations affect firm growth and cost of capital?2018Licentiate thesis, comprehensive summary (Other academic)
    Abstract [en]

    This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.39%. Furthermore, the reform was also exploited to investigate if audited financial statements add value for firms in the private debt market. We find that firms with audited financial statements, on average, save 1.26 percentage points on cost of debt compared to firms with unaudited financial statements. Thus, the reform creates a possibility for firms that have the ambition to grow in employment to do so by not auditing, and those who want to grow by investments in capital to do so by reducing the cost of such investments by auditing. However, the current ceiling of the reform is also likely to force some firms to operate at sub-optimal levels, those without having the option to opt out of audit even though they might not accrue any benefit from auditing, at least in the short-run. One can argue that is partly due to how institutions evolve, generally slower than other actors in the society do.

    Download full text (pdf)
    fulltext
  • 4.
    Huq, Asif M
    et al.
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Carling, Kenneth
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Measuring accountable information in CSR reports: A new operationalization and analysis applied to GHG disclosures2020Report (Other academic)
    Abstract [en]

    The paper contributes to the debate if voluntary nonfinancial disclosures, such as greenhouse gas disclosures in corporate social responsibility reporting, exhibit accountability or are merely greenwashing. If firms exhibit accountability, does their actions translate into observable impacts, e.g., as country-level real changes in GHG emissions? How do contextual factors affect accountable disclosures in CSR reporting? To answer these questions, we develop a novel measure to classify accountable information of GHG disclosures in CSR reporting. We operationalize the measure using natural language processing tools, such as collocation analysis, regular expressions, and text mining. Statistical models were used to carry out aggregate analysis to detect real effects in GHG emissions reductions and firm-level analysis to investigate how institutional factors affect accountable GHG disclosures. We find that firms headquartered or reporting in a civil-law legal-environment disclose significantly higher accountable information compared to those in a common-law legal-environment. However, there is a negative trend in accountability worldwide, and firm-level accountability in GHG disclosures is not detectable in a country-level reduction of GHG emissions. The results are robust for various alternative model specifications, and operationalization of the developed measure achieved high concordance when investigated on random samples manually. Compared to most past studies, we work with a significantly larger sample of 4459 reports across 82 countries, thereby dealing with greater complexity and leading to better generalizability. In addition, developing an approach that is many folds scalable and makes replicability straightforward. This is also one of the few studies to move beyond the usual “bag-of-words” approach in classifying voluminous corporate disclosure using NLP techniques.

    Download full text (pdf)
    fulltext
  • 5.
    Huq, Asif M
    et al.
    Dalarna University, School of Information and Engineering, Microdata Analysis. Dalarna University.
    Carling, Kenneth
    Dalarna University, School of Information and Engineering, Microdata Analysis. Dalarna University.
    Measuring Accountable Information in CSR Reports: A New Operationalization and Analysis Applied to Greenhouse Gas Disclosures2024In: Journal of Emerging Technologies in Accounting, ISSN 1554-1908, E-ISSN 1558-7940, Vol. 21, no 1, p. 59-88Article in journal (Refereed)
    Abstract [en]

    We develop a novel and generic text-based measure to classify and evaluate greenhouse gas (GHG) disclosures. We construct the measure using collocation analysis of GHG-related words and regular expressions. Automated implementation achieved high concordance compared to manual investigations. We move beyond the “bag-of-words” approach in classifying voluminous nonfinancial corporate disclosure. We also outline a methodology that is manyfold scalable and makes replicability straightforward. Compared to past studies, we work with a significantly larger sample of 5,017 reports across 80 countries, thereby dealing with greater complexity and leading to better generalizability. We also contribute to the debate on whether nonfinancial disclosures exhibit accountability or are merely greenwashing. We find a negative trend in accountability worldwide, and firm-level accountability in GHG disclosures is not detectable in a country-level reduction of GHG emissions. Moreover, firms disclose significantly higher accountable information in a civil-law legal environment compared to those in a common-law legal environment.

  • 6.
    Huq, Asif M
    et al.
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Daunfeldt, Sven-Olov
    Dalarna University, School of Technology and Business Studies, Economics. HUI Research.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Högskolan i Gävle.
    Rudholm, Niklas
    HUI Research.
    Free to choose: Do voluntary audit reforms increase employment growth?2018Report (Refereed)
    Abstract [en]

    Many European countries have abolished mandatory audits for small firms to reduce the regulatory and administrative burden for these firms. However, we still lack knowledge on whether such legislative changes affect employment growth for those firms that become free to choose to have external audits. We investigate this question using a Swedish reform that made audits voluntary for small firms fulfilling certain requirements. The reform created an almost ideal natural experiment, which we use to evaluate the effects of voluntary audits on employment growth for small firms using a difference-in-difference estimator. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.39%. This corresponds to 1,830 jobs being created in the year following the reform, suggesting that mandatory audits act as a growth barrier for small firms.

    Download full text (pdf)
    fulltext
  • 7.
    Huq, Asif M
    et al.
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    Daunfeldt, Sven-Olov
    Dalarna University, School of Culture and Society, Economics. Institute of Retail Economics, Stockholm.
    Hartwig, Fredrik
    University of Gävle.
    Rudholm, Niklas
    Institute of Retail Economics, Stockholm.
    Free to Choose: Do Voluntary Audit Reforms Increase Employment Growth?2021In: International Journal of the Economics of Business, ISSN 1357-1516, E-ISSN 1466-1829, Vol. 28, no 1, p. 163-178Article in journal (Refereed)
  • 8.
    Huq, Asif M
    et al.
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    Hartwig, F.
    Rudholm, N.
    Do audited firms have a lower cost of debt?2022In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539Article in journal (Refereed)
    Abstract [en]

    The purpose of this study is to investigate if audited financial statements add value for firms in the private debt market. Using an instrumental variable method, we find that firms with audited financial statements, on average, save 0.47 percentage points on the cost of debt compared to firms with unaudited financial statements. We also find that using the big, well-known auditing firms does not yield any additional cost of debt benefits. Lastly, we investigate if there are industries where alternative sources of information make auditing less valuable in reducing the cost of debt. Here, we find that auditing is less important in lowering cost in one industry, agriculture, where one lender has a 74% market share and a 100-year history of lending to firms within that industry. As such, it seems that lenders having high exposure to a certain industry might act as an alternative to auditing in reducing the information asymmetry between the firm and the lender. © 2021, The Author(s).

    Download full text (pdf)
    fulltext
  • 9.
    Huq, Asif M
    et al.
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Högskolan i Gävle.
    Rudholm, Niklas
    HUI Research.
    Do audited firms have lower cost of debt?2018Report (Other academic)
    Abstract [en]

    The purpose of this study is to investigate if audited financial statements add value for firms in the private debt market. Using an instrumental variable method, we find that firms with audited financial statements, on average, save 0.47 percentage points on the cost of debt compared to firms with unaudited financial statements. We also find that using the big, well-known auditing firms does not yield any additional cost of debt benefits. Lastly, we investigate if there are industries where alternative sources of information make auditing less valuable in reducing the cost of debt. Here we find that auditing is less important in lowering cost in one industry, agriculture, where one lender has a 74% market share and a 100-year history of lending to firms within that industry. As such, it seems that lenders having high exposure to a certain industry might act as an alternative to auditing in reducing the information asymmetry between the firm and the lender.

    Download full text (pdf)
    fulltext
  • 10.
    Huq, Asif M
    et al.
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    Sundberg, Klas
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Friedman doctrine prevails! Or does it? Evidence from the views of practitioners on corporate sustainability in their firms2022Conference paper (Refereed)
  • 11.
    Huq, Asif M
    et al.
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    Sundberg, Klas
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Friedman doctrine prevails! Or does it?: Evidence from the views of practitioners on corporate sustainability in their firms2021Report (Other academic)
    Abstract [en]

    The purpose of this paper is to provide insights on the views of firms regarding corporate sustainability (CS) and how the structure of the board affects this. We surveyed the CEOs, CFOs, and Environment Officers of about 850 Swedish firms (response rate 21%) affected by mandatory sustainability reporting after the implementation of the EU Directive 2014/95/EU. The six-transcending ambition levels (namely: pre-CS, compliance-driven, profit-driven, caring, synergistic, and holistic) of corporate sustainability proposed by van Marrewijk & Werre (2003) were used to classify the views of key officers on the sustainability agenda of their respective firms. We find that the drive by firms for higher CS ambition levels is positively influenced by a diverse board (i.e., representation of female board members), and the effect is more pronounced if the board is constituted with a female top executive. Moreover, younger top executives are more likely to have a higher CS ambition level. On the other hand, external CEOs, external board members, and forceful disclosure of sustainability activity (e.g., EU Directive 2014/95/EU) do not significantly influence CS ambition levels, whereas firm size and industry affiliation do. Our findings are useful for top managers and regulators interested in corporate governance issues and influencing the sustainability efforts of their firms. Methodologically, the use of a survey method is an extension to an otherwise high reliance on archival research in the field of CS. Furthermore, the dataset is unique, and the results are robust to various sensitivity analyses.

    Download full text (pdf)
    fulltext
  • 12.
    Huq, Asif M
    et al.
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    Zwilling, Moti
    Ariel University, Israel.
    Carling, Kenneth
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    ­­­­­Cyber Security Challenges and Opportunities in a Multi-A­­­gent Environment: The case of Swedish Transport Administration2022Report (Other academic)
    Abstract [en]

    Cyber risks are considered as one of the main challenges that harm technology, data, and privacy of individuals and organizations. While cyber criminals tend to use improved methods and tools to steal data or hack into systems, the ability of organizations to mitigate such risks tend to become more difficult. Especially when the organization and various other agents operate in a multi-agent environment that is often connected to the internet. This report highlights some of the most common and fundamental cyber threats and cyber security gaps or vulnerabilities which might be found in risk mitigation tools that are used for cyber defense in a multi-agent environment. The Swedish Transport Administration for example operates in such an environment. The study exhibits latest challenges and opportunities in the transport arena while focusing on unique and specific disciplines related to the Swedish Transport Sector. It suggests future applicative research studies that will yield recommendations to cyber defense managers in the transport sector whose one of the major tasks is to perform mitigation of cyber risks. The study employed a structured literature review methodology drawing on existing scientific scholarship to prepare the report. 

    Download full text (pdf)
    fulltext
  • 13.
    Lindgren, Charlie
    et al.
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    Huq, Asif M
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    Carling, Kenneth
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    Who are the intended users of CSR reports?: Insights from a data-driven approach2021In: Sustainability, E-ISSN 2071-1050, Vol. 13, no 3, p. 1070-1090Article in journal (Refereed)
    Abstract [en]

    There is extant research on theorization, conceptualization, determinants, and consequences of corporate social responsibility (CSR). However, what firms include in their CSR or sustainability reports are much less covered and are predominantly covered in case studies of individual firms. In this paper, we instead take a holistic view and simultaneously explore what firms around the globe currently disclose in these reports, more specifically we investigate if firms are shareholder or stakeholder focused. In this investigation, we check the alignment of the reports to the materiality framework of Sustainability Accounting Standards Board (SASB) which was developed having shareholders as the intended user. To estimate what firms disclose in CSR reports we used the unsupervised Bayesian machine learning approach latent Dirichlet allocation (LDA) developed by Blei et al. We conclude that firms target shareholders as the intended users of these reports, even in environments where stakeholder approach of management is argued to be more dominant. Methodologically, we contribute by demonstrating that topic modeling can enhance the objectivity in reviewing CSR-reports.

    Download full text (pdf)
    fulltext
  • 14.
    Lindgren, Charlie
    et al.
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Huq, Asif M
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Li, Yujiao
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Carling, Kenneth
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Current practices of CSR around the globe: An exploratory text mining study2019Conference paper (Refereed)
  • 15.
    Sundberg, Klas
    et al.
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Huq, Asif M
    Dalarna University, School of Information and Engineering, Microdata Analysis. Högskolan Gävle.
    Hållbarhetsambitioner i svenska stora företag2021In: Tidningen Balans Fördjupning, no 4, p. 24-29Article in journal (Other (popular science, discussion, etc.))
    Download full text (pdf)
    fulltext
1 - 15 of 15
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • 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