Kan mindre företags val av K-regelverk förklaras utifrån institutionell teori?

Detta är en Kandidat-uppsats från Lunds universitet/Företagsekonomiska institutionen

Sammanfattning: Title: Can smaller companies choice of K-regulations be explained with institutional theory? Seminar date: 2020-06-03 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) Authors: Emil Augbeck, Viktor Lagnéus and Isac Larsson Advisor: Kristina Artsberg Key words: Institutional theory, Decision theory, Isomorphism, K2, K3 Purpose: The purpose of this essay is to evaluate if institutional theory can be used to explain smaller companies' choice of K-regulation. This is to create a better understanding of which factors that affect companies' choice of K-regulation. Methodology: The method chosen for this essay is a quantitative research method with a deductive approach. The data for the study is collected from 195 smaller companies' annual report split between the R&D industry, property industry and industry sector. Theoretical perspectives: The theoretical framework in this study is based on institutional theory and uses decision theory as a complementing theory. Empirical foundation: The empirical evidence is based on data collected from companies annual reports and accounts. In the empirical evidence descriptive statistics is presented for the entire sample as well as every sector separately. This is followed by logistic regression made on the entire sample which shows the relationship between the explanatory variables and the dependent variable. Conclusions: The studies results show that institutional theory partly can be used to explain smaller companies' choice of K-regulations. The variables that showed statistical significance and could explain the choice of K-regulation were intangible assets, balance sheet total, number of employees, corporate structure and accounting firm.

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