Vilken påverkan har samhällsförändringar på aktieägarvärdeorientering i svenska företag?

Detta är en Magister-uppsats från Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO); Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

Sammanfattning: Title: What impact does social changes have on shareholder value orientation in Swedish companies? Background: Shareholder value orientation has been a part of American corporate governance since the early 1900s and has spread over time to Europe and Sweden. The approach has always been synonymous with criticism. Mainly about its focus on the owners, which has led to a various of stakeholders in the society, such as company employees, get set aside. Purpose: The purpose of our paper is to explain with a focus on social aspects whether a shareholder-oriented approach has emerged in Sweden. Method: The essay uses a deductive research approach to explain the spread of shareholder value orientation. In addition to this, a quantitative research method is used to investigate data on employees, salary, investment and dividend in Swedish companies for the years 1990, 2000 and 2010. Conclusions: The results showed that a shareholder-oriented approach has developed in Swedish listed companies during the period of 1990-2010. The result also showed that neither the social events which were expected to spread the view, nor a reduced corporate tax, significantly contributed to shareholder value orientation in the Swedish listed companies. 

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