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Gender Role of Corporate Governance in Swedish Gazelle Companies
Luleå University of Technology, Department of Social Sciences, Technology and Arts, Business Administration and Industrial Engineering.ORCID iD: 0000-0001-7151-6790
University of North Dakota.
Luleå University of Technology, Department of Social Sciences, Technology and Arts, Business Administration and Industrial Engineering. Högskolan i Halmstad.ORCID iD: 0000-0002-3377-6177
Luleå University of Technology, Department of Social Sciences, Technology and Arts, Business Administration and Industrial Engineering.ORCID iD: 0000-0002-9707-7068
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2021 (English)Conference paper, Oral presentation only (Refereed)
Abstract [en]

Corporate governance in Swedish publicly listed firms is known for the “Old boys’ network”. This paper examine qualitative aspects of board process on performance. We further test for number of women on board on performance. To further explore performance, we isolate findings to only so called high growth gazelle companies. We contribute to the research stream focusing on heterogeneous representation in corporate governance, specifically whether gender equality can enhance management accounting functions and financial performance. In line with this, we examine qualitative aspects of board composition and females on board and performance in gazelle companies in Sweden. This paper build upon a survey to 76 high growth companies in Sweden. We compare these to a stratified sample of 91 Swedish companies with sales>50 MSEK and 67 publicly listed companies. We regress on four dimensions of governance process on performance. We found based on an OLS regression that acting on authority and seeking consensus is strongly related to perceived performance. When further examining the same model and adding controls for number of females on the corporate board we found a significant negative effect. The latter may imply that more heterogeneous boards may also constrain the ease and efficiency in reaching decisions. We discuss our results and search for tentative explanations to this unique sample of companies.

Place, publisher, year, edition, pages
2021.
Keywords [en]
Corporate Governance, Gazelles, Role
National Category
Business Administration
Research subject
Accounting and Control; Entrepreneurship and Innovation
Identifiers
URN: urn:nbn:se:ltu:diva-87939OAI: oai:DiVA.org:ltu-87939DiVA, id: diva2:1612424
Conference
Nordic Accounting Conference 2021, Copenhagen, November 11-12, 2021.
Available from: 2021-11-18 Created: 2021-11-18 Last updated: 2023-01-20Bibliographically approved

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Karlsson, BoJohansson, JeanethPesämaa, Ossi

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
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More languages
Output format
  • html
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  • asciidoc
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