Purpose – The purpose of this paper is to examine to what extent and in what forms loan applications from small and medium-sized enterprises (SMEs) in a risk averse banking environment can be assessed defensively by lending officers (LOs). The paper also identifies triggering mechanisms behind...

<Para ID="Par1">This paper addresses the long-standing question of how budgetary participation (BP) affects budgetary outcomes. Information technology for enhanced communication (ITEC) and activity-based costing (ABC) are taken into consideration as moderators that might affect the relationship between BP and...</para>

Purpose – The purpose of this paper is to explore the characteristics of situations where managers analogise, and when they change to a different decision model; examine how the analogies are evoked, what characteristics they have and how they are used, and add to the understanding through...

Purpose The purpose of this paper is to investigate whether transformational leadership affects auditor objectivity. Design/methodology/approach The investigation is based on a field survey of 198 practicing auditors employed by audit firms operating in Sweden. Findings This study finds that...

Purpose: The main purpose of this study is to describe and analyse the relationship between the 2008–2009 global financial crisis and small and medium-sized enterprises' cost of debt capital. Design/methodology/approach: Statistical methods, including multiple OLS and dynamic panel data, were...

Purpose: The purpose of this paper is to empirically investigate determinants of social entrepreneurship. Design/methodology/approach: The study uses a large-scale database covering Sweden’s 290 municipalities over the 1990-2014 period. The theoretical analysis is based on the demand and...