Ph.D. theses
Vis alle publikationer efter
Senest modtagne:
-
Sørensen, Lars Bøge (Frederiksberg, 2007)[Flere oplysninger][Færre oplysninger]
Resume: Bevæggrunden for studiet er en undring over det tilsyneladende fravær på risikostyring ifm. reducering af lagre, afkortning af leveringstider, specialisering, etc. Der opstilles en hypotese om at graden (eller niveauet) af SCM må hænge sammen med niveauet for risikostyring, da et tættere integreret netværk vil resultere i en forholdsmæssigt større konsekvens af en forstyrrelse (Perrow, 1984). URI: http://hdl.handle.net/10398/9615 Filer i denne post: 1
Lars Bøge Sørensen.pdf (4.923Mb) -
A Legal Analysis of the Interface Between Public Procurement Law and State Aid LawPetersen, Cecilie Fanøe (Frederiksberg, 2018)[Flere oplysninger][Færre oplysninger]
Resume: The Thesis investigates the interface between State aid law and public procurement law with an emphasis on analysing when the award of public contracts by contracting authorities constitutes State aid within the meaning of Article 107(1) TFEU. Article 107(1) TFEU prohibits any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods, in so far as it affects trade between Member States. Award of public contracts is governed by procedural rules laid down in the public procurement Directives which lay out specific rules and procedures for the award of public contracts. Furthermore, public contracts can – under specific circumstances – be awarded directly without the conduct of a tender procedure. These situations are referred to as legal direct award of contract. A contract can be legally awarded without the conduct of a tender procedure, e.g. when the value of the contract is below the thresholds set out in the Directives. Finally, situations might occur where the award of a contract directly to an economic operator falls under the scope of the procurement Directives and thus should have happened through a tender procedure. Such situations are referred to as illegal direct award of contracts. This Thesis analyses the extent to which State aid rules apply in the abovementioned situations. URI: http://hdl.handle.net/10398/9614 Filer i denne post: 1
Cecilie Fanøe Petersen.pdf (2.863Mb) -
Impact and ConsequencesOlsen, Carsten Allerslev (Frederiksberg, 2018)[Flere oplysninger][Færre oplysninger]
Resume: This dissertation explores how financial reporting enforcement differs in Europe and how these differences influence the materiality assessment and disclosure decisions made by the preparers of the financial statement. Furthermore, it analyses how financial reporting enforcement influences the auditors’ auditing efforts, which are made in conjunction with the impact of the enforcement of auditors and limitations on the auditors’ liability. However, research indicates that strict enforcement is a prerequisite for ensuring compliance with accounting regulations (Hail and Leuz 2006, Daske et al. 2008, 2013, Ernstberger et al. 2012, Christensen et al. 2013, Leuz and Wysocki 2016). Nevertheless, enforcement remains at the discretion of the individual member states, which has led to heterogeneous enforcement despite recent attempts to strengthen and harmonise it (Hirtz et al. 2012, Christensen et al. 2013, Brown et al. 2014). This heterogeneous enforcement has created a particular need to understand how enforcement influences financial reporting if the primary users must be able to use it as a reliable source of information. This issue is investigated in the following three papers that compose this dissertation. URI: http://hdl.handle.net/10398/9613 Filer i denne post: 1
Carsten Allerslev Olsen.pdf (3.674Mb) -
Barirani, Ahmad (Frederiksberg, 2018)[Flere oplysninger][Færre oplysninger]
Resume: Do entrepreneurs differ from others with regard to their behavioral traits, and can beliefs held by employers about these differences lead to self-employedworkers being stigmatized in the labor market? Although central to the study of entrepreneurship, the literature does not provide a clear answer to these questions. This can partly be due to the inherent difficulty in answering them by resorting to observational studies. People can select into entrepreneurship because of their preferences for the non-pecuniary benefits of the occupation, but also because of opportunities that (only) they perceive. Based on the premise that reliance on multiple methodological approaches can contribute to the credibility of empirical results, this thesis explores the above questions by resorting to experimental techniques. It first tests the hypothesis of whether entrepreneurs are more action-oriented than other occupational groups. Analyzing the playing strategies of 100s of entrepreneurs, managers and employees in an optimal stopping game suggests that entrepreneurs are indeed more action-oriented than others. It is theorized that this is driven by their lower levels of loss aversion and higher levels of curiosity. The empirical test results showthat (i) entrepreneurs score indeed higher, on average, than managers and employees on curiosity and lower on loss aversion; (ii) the difference in action-orientedness between entrepreneurs and others vanishes when controlling for individual curiosity levels and (iii) an alternative treatment that provides subjects with counterfactual information (about what would have happened in case of continuing) increases their willingness to stop. Under some assumptions, the combination of these results leads to the conclusion that the higher action-orientedness of entrepreneurs can be linked to their greater curiosity, but not to their lower level of loss aversion. These findings support the intuitive idea that (curiosity driven) action-orientedness enhances the identification and/or exploitation of opportunities. URI: http://hdl.handle.net/10398/9612 Filer i denne post: 1
Ahmad Barirani.pdf (1.922Mb) -
Sulinska, Iwona (Frederiksberg, 2018)[Flere oplysninger][Færre oplysninger]
Resume: The aim of the dissertation is to disentangle complexities of social capital in boards of directors through proposing new theoretical perspectives and methodological approaches. Although extant previous research has discussed various aspects of social capital and its association with numerous organizational outcomes, still the literature demonstrates evident shortcomings resulting from overlooking and oversimplifying its complexities. Therefore, to fill gaps in the literature, the dissertation addresses the following research question: in the context of boards of directors, how can social capital be better understood through exploration of its complexities? The dissertation comprises three empirical studies that individually address the identified gaps in the literature and combined address the aforementioned research question. In this way, the dissertation demonstrates that social capital in boards of directors is more complex than it has been assumed in previous studies and its understanding requires a novel approach to conceptualization and empirical research. The first chapter explains the topic and motivation for the dissertation. The following chapter (Chapter 2) synthetizes the previous approaches to investigating board social capital and proposes a new theoretical and methodological approach. It particularly asserts that research on board social capital may be advanced through utilizing configurational perspective and method, what is then shown on an example of the relationship between board social capital and firm performance. Chapter 3 explores social capital of board chair, which has been overlooked in previous studies. It suggests that individual social capital of board chair is as important for organizational performance as social capital of CEO and directors. Therefore, performance effect derives from combined social capital of board chair, CEO, and directors. Further, the dissertation discusses dynamics of board social capital (Chapter 4) in the context of firm expansion. It emphasizes that evolution process of board social capital is driven by multidimensional changes occurring within internal and external networks of social relationships created by board members. Evolution paths are consequently proposed for diversity and strength of external network ties, and for internal network cohesion. In light of the overarching research question, the final chapter summarizes the findings. URI: http://hdl.handle.net/10398/9606 Filer i denne post: 1
Iwona Sulinska.pdf (3.924Mb)
