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Representation, Materiality and Decision Control

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Representation, Materiality and Decision Control Departm en t of Accou n tin g Aa lto- Jari Melgin Melgin Jari DD 72 Representation, Materiality / 2016 and Decision Control Representation, Materiality and Decision Control Control Decision and Materiality Representation, Essays on the Role of Board of Directors as an Intermediate Actor in Corporate Governance Jari Melgin 9HSTFMG*aghgib+ 9HSTFMG*aghgib+ ISB N 978 -952-60-6768 -1 (pr in ted) B USINESS + ISB N 978 -952-60-6769-8 (pdf) ECONOMY ISSN-L 1799-493 4 ISSN 1799-493 4 (pr in ted) ART + ISSN 1799-4942 (pdf) DESIGN + ARCHITECTURE Aalto Un iversity Aalto Un iversity School of B u sin ess SCIENCE + Departm en t of Accou n tin g TECHNOLOGY www.aalto.fi CROSSOVER DOCTORAL DOCTORAL DISSERTATIONS DISSERTATIONS 2016 "BMUP6OJWFSTJUZQVCMJDBUJPOTFSJFT %0$503"-%*44&35"5*0/4 *,-(..#)(ąŗ .,#&#.3ŗ(ŗ #-#)(ŗ)(.,)&ŗ --3-ŗ)(ŗ."ŗ)&ŗ) ŗ),ŗ) ŗ#,.),-ŗ-ŗ(ŗ (.,'#.ŗ.),ŗ#(ŗ),*),.ŗ)0,((ŗ +BSJ.FMHJO "BMUP6OJWFSTJUZ 4DIPPMPG#VTJOFTT %FQBSUNFOUPG"DDPVOUJOH "BMUP6OJWFSTJUZQVCMJDBUJPOTFSJFT %0$503"-%*44&35"5*0/4 +BSJ.FMHJO *4#/ QSJOUFE *4#/ QEG *44/- *44/ QSJOUFE *44/ QEG IUUQVSOGJ63/*4#/ 6OJHSBGJB0Z )FMTJOLJ 'JOMBOE "CTUSBDU "BMUP6OJWFSTJUZ 10#PY '*"BMUPXXXBBMUPGJ "VUIPS ,#ŗ &!#(ŗ /BNFPGUIFEPDUPSBMEJTTFSUBUJPO *,-(..#)(ąŗ .,#&#.3ŗ(ŗ#-#)(ŗ)(.,)&ŗ Ěŗ--3-ŗ)(ŗ."ŗ)&ŗ) ŗ),ŗ) ŗ#,.),-ŗ-ŗ(ŗ (.,'#.ŗ.),ŗ#(ŗ),*),.ŗ)0,((ŗ 1VCMJTIFS"))&ŗ) ŗ/-#(--ŗ 6OJU*,.'(.ŗ) ŗ)/(.#(!ŗ 4FSJFT&.)ŗ(#0,-#.3ŗ*/&#.#)(ŗ-,#-ŗ ŗ ŗāüĞüúûĀŗ 'JFMEPGSFTFBSDI),*),.ŗ)0,((ŗ %BUFPGUIFEFGFODFĀŗ 3ŗüúûĀŗ .POPHSBQI "SUJDMFEJTTFSUBUJPO &TTBZEJTTFSUBUJPO "CTUSBDU ),ŗ) ŗ#,.),-ŗ"-ŗ(ŗ#(*((.ŗ(ŗ#(.,'#.ŗ,)&ŗ#(ŗ),*),.ŗ!)0,((Ąŗ"ŗ,)& ) ŗ),ŗ)(-#-.-ŗ) ŗ.1)ŗ,&.ŗ/.ŗ-*,.ŗ,&.#)(-"#*-ąŗ)(ŗ.)1,-ŗ-",")&,-ŗ(ŗ."ŗ ).",ŗ.)1,-ŗ'(!'(.Ąŗ",")&,-ŗ&!.ŗ."ŗ'$),#.3ŗ) ŗ."#,ŗ*)1,-ŗ.)ŗ#,.),-ąŗ (ŗ#,.),-ŗ#(*((.&3ŗ.,'#(ŗ1"#"ŗ#-#)(ŗ,#!".-ŗ."3ŗ")&ŗ(ŗ1"#"ŗ."3ŗ /,.", &!.ŗ.)ŗ'(!'(.Ąŗ),-ŗ"0ŗ."ŗ"&&(!#(!ŗ.-%ŗ) ŗ"((&#(!ŗŗ#0,-ŗ)&&.#)(ŗ) -",")&,ŗ*, ,(-ŗ#(.)ŗ(ŗ),!(#4ŗ#-#)(Ě'%#(!ŗ-.,/./,ŗ.".ŗ#-ŗ*&ŗ) ŗ.#)(Ąŗ ŗŗ "#-ŗ#--,..#)(ŗ)(-#-.-ŗ) ŗ )/,ŗ--3-ŗ.".ŗ#(0-.#!.ŗ."ŗ#-.#(.ŗ,)&ŗ) ŗ."ŗ),Ąŗŗ"ŗ !(,&ŗ ,'1),%ŗ ),ŗ&&ŗ--3-ŗ,#--ŗ ,)'ŗŗ,#(#*&Ě,*,-(..#0Ě&!.ŗ')&ŗ) ŗ !)0,((ąŗ1"#"ŗ(ŗŗ-(ŗ-ŗŗ,ð('(.ŗ) ŗ&--#&ŗ!(3ŗ."),3Ąŗ (ŗ."#-ŗ')&ąŗ -",")&,-ŗ,ŗ-(ŗ-ŗ*,#(#*&-ąŗ),ŗ-ŗ,*,-(..#0-ŗ) ŗ-",")&,-ŗ(ŗ'(!'(.ŗ -ŗ&!.-ŗ),ŗ!(.-ŗ) ŗ#,.),-Ąŗ),ŗ.,'#(ŗ#-#)(ŗ,#!".-ŗ,ŗ/-ŗ-ŗŗ&(-ŗ .",)/!")/.ŗ."ŗ#--,..#)(ŗ.)ŗ2*&),ŗ),ŗ,&.#)(-"#*-ąŗð,-.ŗ--3ŗ/#&#(!ŗ."ŗ-#-ŗ ),ŗ -/-+/(.ŗ'*#,#&ŗ(&3-#-ŗ3ŗ#(0-.#!.#(!ŗ."ŗ)(*.ŗ) ŗ'.,#&#.3ŗ ,)'ŗ2ŗ(.ŗ #-#)(Ě'%#(!ŗ*,-*.#0ąŗ,.",ŗ."(ŗ."ŗ2ŗ*)-.ŗ**,)"ŗ) ŗ/#.ŗ(ŗ&!&ŗ ,-,"Ąŗ)(ŗ--3ŗ )/--ŗ)(ŗ,*,-(..#)(ŗ(ŗ)/(.#&#.3ŗ1"#"ŗð(ŗ."ŗ ,&.#)(-"#*ŗ.1(ŗ),ŗ(ŗ-",")&,-ąŗ,!/#(!ŗ.".ŗ#(ŗ&)-&3ŗ"&ŗ)'*(#-ŗ),-ŗ .ŗ-ŗ&!.-ąŗ-")1#(!ŗ Ě.)Ě ŗ)/(.#&#.3ŗ.)1,-ŗ&,!-.ŗ-",")&,-ąŗ1"#&ŗ#(ŗ 1#&3ŗ"&ŗ)'*(#-ŗ."3ŗ.ŗ-ŗ.,/-.-ąŗ/-#(!ŗ#(*((.ŗ$/!'(.ŗ(ŗ-.&#-"#(!ŗ."#, )/(.#&#.3ŗ.",)/!"ŗ'),ŗ2.(-#0ŗ#-&)-/,Ąŗ"ŗ."#,ŗ--3ŗ(&34-ŗ."ŗ.,'#((.-ŗ ) ŗ#0#-#)(ŗ) ŗ*)1,ŗ.1(ŗ#,.),-ŗ(ŗ'(!'(.ŗð(#(!ŗ.".ŗ),ŗ#-#)(ŗ)(.,)&ŗ#-ŗ #(*((.ŗ)(ŗ)1(,-"#*ŗ-.,/./,-ąŗ#,.),-ŗ .#0&3ŗ'#.#!.#(!ŗ"),#4)(.&ŗ!(3ŗ *,)&'-Ąŗ)10,ąŗ/&#.3ŗ) ŗĞ"#,'(ŗ,)&-ŗ,/-ŗ),ŗ*)1,-ąŗ-/!!-.#(!ŗ.".ŗ .,-ŗ) ŗ0,.#&ŗ*,)&'ŗ-.#&&ŗ,'#(Ąŗ"ŗð(&ŗ--3ŗ#(0-.#!.-ŗ1".ŗ"**(-ŗ.)ŗ."ŗ,)&ŗ) ŗ ."ŗ),ŗ#(ŗ-#./.#)(-ŗ) ŗð((#&ŗ#-.,--ąŗ1",ŗ,#.),ŗ#(.,-.-ŗ-/,*--ŗ.")-ŗ) ŗ -",")&,-ąŗ#-/--#(!ŗ."ŗ,)&ŗ) ŗ#,.),-ŗ#(ŗ)(.,)&&#(!ŗ."ŗ*).(.#&ŗ'),&ŗ"4,ŗ1"(ŗ ')-.ŗ) ŗ."ŗð((#&ŗ,#-%ŗ &&-ŗ)(ŗ,#.),-Ąŗ ŗ "ŗ#--,..#)(ŗ#-ŗ."ŗð,-.ŗ-./3ŗ-3-.'.#&&3ŗ#(0-.#!.#(!ŗ'..,-ŗ,-,0ŗ.)ŗ."ŗ),ŗ .",)/!"ŗ)&&.#(!ŗ(ŗ(&34#(!ŗ),ŗ,/&-ŗ(ŗ#-#)(ŗ.",-")&-ŗ-ŗ.,'#(ŗ3ŗ #,.),-ŗ#(ŗĀúúŗ&,!-.ŗ/,)*(ŗ)'*(#-ŗ3ŗ',%.ŗ*#.&#4.#)(Ąŗ"#-ŗ"(Ě*#%ŗ '.,#&ŗ*,)0#-ŗ()0&ŗ.ŗ ),ŗ/(,-.(#(!ŗ),ŀ-ŗ,)&ŗ-ŗ."ŗ*#(.,ŗ) ŗ),*),.ŗ #-#)(Ě'%#(!ąŗ(ŗ)*(-ŗ/*ŗ(1ŗ0(/-ŗ ),ŗ/(,-.(#(!ŗ1".ŗ),-ŗ./&&3ŗ)ŗ3ŗ ,FZXPSET),ąŗ'.,#&#.3ąŗ,*,-(..#)(ąŗ#-#)(ŗ)(.,)&ŗ *4#/ QSJOUFE ăāĂĚăÿüĚĀúĚĀāĀĂĚûŗ *4#/ QEG ăāĂĚăÿüĚĀúĚĀāĀăĚĂŗ *44/-ûāăăĚþăýþŗ *44/ QSJOUFE ûāăăĚþăýþŗ *44/ QEG ûāăăĚþăþüŗ -PDBUJPOPGQVCMJTIFS&-#(%#ŗ -PDBUJPOPGQSJOUJOH&-#(%#ŗ :FBSüúûĀŗ 1BHFTüÿúŗ VSO"..*ĆĞĞ/,(ĄðĞĆ ĆăāĂĚăÿüĚĀúĚĀāĀăĚĂŗ Acknowledgements Writing a doctoral dissertation has been a fantastic journey. I had doubts in the beginning if returning to my academic roots would be possible, if years in the operative corporate world had molded time-constrained working habits and execution-oriented thinking models in a way that would endanger the long-term rigor required from academic work. However, this journey proved to be both successful and also rewarding, providing the opportunity not only to dive into a fascinating subject in depth, but providing also an intellectually stimulating, curious and forthcoming society at Aalto University. Considering that the research project has been complemented by extensive lecturing both with our brilliant students and at Aalto Executive Education, I have enjoyed every day of this process, even the ones of desperation when progress was very slow and mental resources were depleted. This project would not have been possible without major contribution from a number of people. First and foremost, I wish to thank my supervisor, Seppo Ikäheimo, whom I had learned to know years ago in Finnish forests, several time sharing a tent and a common orienteering team in all- night Jukola relay. Seppo is not only an excellent and competitive sportsman but an effective and supportive academic, who made this whole project possible. We did not get lost in the woods, and we found our waypoints together also in this dissertation. I would also like to express my gratitude to my pre-examiners, Morten Huse and Eduardo Schiehll, both of whom did a throughout review and provided very helpful comments improving the quality of my dissertation. I am also honored to have Morten to accept the additional task of acting as my opponent. I started this project by interviewing numerous people with deep knowledge and extensive experience of board work. These interviews assisted me in formulating the original research questions and I received continued support from several key discussion partners throughout the process, of whom I would like to specially mention Eeva Ahdekivi, Jukka Ruuska and Thomas Ehrnrooth. My warmest thanks to all of you, I sincerely hope that this work will have practical relevance and help us all in our common societal responsibility to improve the way our companies are governed. However, the most important support for this dissertation arose from the academic community, both within the Department of Accounting at Aalto University as well as in various academic conferences where I presented earlier versions of the four essays in this dissertation. The intellectual support and encouragement from the key people at our department, Teemu Malmi, Juha Kinnunen, Juhani Vaivio and Lasse Niemi was unwaivering throughout these four years, and I also wish to give my special thanks to my closest partners on the teaching front, Katja Kolehmainen, Olli-Pekka Lumijärvi, Jari Huikku and Tapani Kyykkänen, who have made the 1 other half of academic endeavours such a pleasure. I would also like to thank all other members of our department, both academic, support staff and other doctoral students for countless discussions at and around Chydenia, in coffee and lunch tables and in various events and seminars we have attended together. The positive attitude and constructive approach I have experienced is exceptional, I must confess. Last but not least, I wish to thank the people closest to me, my wife Elina, whose earlier dissertation showed me the way how to vacuum all necessary information and work tirelessly to complete the dissertation in targeted time. Our three children, Tapio, Saara and Ilona were all supportive, and reminded me what the most important values are in life, as a counterbalance to the long days in the research chamber. Besides immediate family, I have enjoyed continued bafflement from my brother Juha, who did not stop wondering where the motivation for scientific research arose, and support from our closest friends, to whom I am most grateful for their endless support and warm friendship throughout these years. Helsinki, April 17, 2016 Jari Melgin 2 3 4 TABLE OF CONTENTS PART I: DISSERTATION OVERVIEW 1. INTRODUCTION ……...................................... 11 2. OBJECTIVES ……………………………………………. 18 3. THEORETICAL UNDERPINNINGS …………….. 20 3.1. Definition of corporate governance .………………………. 20 3.2. What is theory? ............................................................ 23 3.3. Theories of corporate governance ............................... 26 3.4. Theories on boards …………………................................. 30 3.5. Board research related to board rules ......................... 35 4. METHODOLOGY, DATA AND RESEARCH METHODS ………………………………………………. 37 4.1. Methodology………….................................................... 37 4.2. Method ……………………………………………………………… 38 4.3. Data ............................................................................. 39 4.4. Reliability and validity................................................. 44 5. SUMMARY OF THE ESSAYS …................. 51 5.1. First essay .................................................................... 51 5.2. Second essay ................................................................ 53 5.3. Third essay.................................................................... 55 5.4. Fourth Essay................................................................. 56 6. CONTRIBUTIONS AND IMPLICATIONS FOR PRACTICE ..................................................... 58 6.1. Introduction ……………………………………………………….. 58 6.2 Conclusions and contributions .................................... 60 6.3. Contributions related to agency theory ………………….. 62 6.4. Implications for practice …........................................
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