Browsing Vitenskapelige publikasjoner (UiS-HH) by Author "Hamberg, Mattias"
Now showing items 1-2 of 2
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Executive compensation disclosure, ownership concentration and dual-class firms: An analysis of Swedish data
Cieslak, Katarzyna; Hamberg, Mattias; Vural, Derya (Peer reviewed; Journal article, 2021-12)We study how executive compensation disclosure (ECD) is affected by the economic incentives of owners and managers in a Swedish setting where agency conflicts are not so much between managers and owners, but between ... -
What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?
Frii, Peter; Hamberg, Mattias (Peer reviewed; Journal article, 2021-06)We investigate how different motives shape the initial accounting for goodwill in a setting dominated by controlling owners, using data from 1112 acquisition analyses reported by Swedish listed acquiring firms. In contrast ...