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Research presentation

Fredrik Hartwig

Research presentation

Fredrik Hartwig

Senior lecturer

Research subject: Business Administration

Dr Fredrik Hartwig is a senior lecturer in business administration, specialised in financial accounting, at the University of Gävle and Dalarna University.

CURRENT RESEARCH

His research is focused on effects and determinants of accounting- and auditing choices. He moreover conducts applied research which aims at developing the sustainability accounting system of tomorrow.

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Articles


Scholarly articles, refereed

Rahi, F., Johansson, J., Blomkvist, M. & Hartwig, F. (2024). Corporate sustainability and financial performance : A hybrid literature review. Corporate Social Responsibility and Environmental Management, 31 (2), 801-815. 10.1002/csr.2600 [More information]
Hartwig, F., Hansson, E., Nielsen, L. & Sörqvist, P. (2023). The relation between auditing and accounting timeliness in Swedish private firms. Journal of Financial Regulation and Compliance, 31 (3), 379-396. 10.1108/JFRC-03-2022-0040 [More information]
Hartwig, F., Landström, M. & Sörqvist, P. (2022). Averaging bias in firm acquisition processes. Journal of Behavioral and Experimental Economics, 96. 10.1016/j.socec.2021.101809 [More information]
Huq, A., Hartwig, F. & Rudholm, N. (2022). Do audited firms have a lower cost of debt?. International Journal of Disclosure & Governance, 19 (2), 153-175. 10.1057/s41310-021-00133-1 [More information]
Fagerström, A., Hartwig, F. & Mutiganda, J. (2021). A New and Extended Balance Sheet for Sustainable Business. Sustainability and Climate Change, 14 (5), 282-287. 10.1089/scc.2021.0023 [More information]
Huq, A., Daunfeldt, S., Hartwig, F. & Rudholm, N. (2021). Free to choose: Do voluntary audit reforms increase employment growth?. International Journal of the Economics of Business, 28 (1), 163-178. 10.1080/13571516.2020.1802963 [More information]
Hartwig, F., Kågström, J. & Fagerström, A. (2019). Sustainability Accounting for Externalities. Sustainability : The Journal of Record, 12 (3), 158-162. 10.1089/sus.2019.0009 [More information]
Fagerström, A., Hartwig, F. & Cunningham, G. (2017). Accounting and Auditing of Sustainability : Sustainable Indicator Accounting (SIA). Sustainability: The Journal of Record, 10 (1), 45-52. 10.1089/sus.2017.29080.af [More information]
Fagerström, A. & Hartwig, F. (2016). Accounting for a Sustainable Use of Resources and Capital Maintenance : A Value-added Approach. The International Journal of Sustainability in Economic, Social and Cultural Context, 12 (4), 35-43. 10.18848/2325-1115/CGP [More information]
Hartwig, F. (2015). Swedish and Dutch listed companies’ compliance with IAS 36 paragraph 134. International Journal of Disclosure & Governance, 12 (1), 78-105. 10.1057/jdg.2013.33 [More information]
Daunfeldt, S. & Hartwig, F. (2014). What determines the use of capital budgeting methods? : evidence from Swedish listed companies. Journal of Finance and Economics, 2 (4), 101-112. 10.12691/jfe-2-4-1 [More information]
Hartwig, F. (2012). Preparers’ and non-preparers’ lobbying on the proposed prohibition of goodwill amortisation in ED3 ‘business combinations’. The Finnish Journal of Business Economics, 63 (3-4), 30-60. External link [More information]
Hartwig, F. (2012). The Use of Capital Budgeting and Cost of Capital Estimation Methods in Swedish Listed Companies. Journal of Applied Business Research, 28 (6), 1451-1476. 10.19030/jabr.v28i6.7354 [More information]

Scholarly articles, non-refereed

Hartwig, F., Fagerström, A. & Kågström, J. (2018). Redovisning av externaliteter - några reflektioner. Balans : tidskrift för redovisning och revision, 3, 25-28. External link [More information]
Fagerström, A. & Hartwig, F. (2017). Så kan företagens redovisning och styrsystem underlätta implementeringen av hållbarhetsstrategier. Balans : tidskrift för redovisning och revision, - (4), 1-4. External link [More information]
Fagerström, A. & Hartwig, F. (2016). Från hållbarhetsrapportering och bestyrkande till hållbarhetsredovisning och revision. Balans : tidskrift för redovisning och revision, 8 februari (2), 1-4. External link [More information]
Fagerström, A., Hartwig, F. & Lindberg, P. (2016). Redovisning av hållbart förädlingsvärde. Balans : tidskrift för redovisning och revision, - (1), 1-4. External link [More information]
Fagerström, A. & Hartwig, F. (2016). Reflektioner kring hållbarhetsredovisnings-postulat och syftet med hållbarhetsredovisning. Balans : tidskrift för redovisning och revision, - (3), 1-4. External link [More information]

Other articles (popular science, debate etc.)

Hartwig, F. (2019). Magdalena Anderssons retoriska fint gick hem. Dagens Samhälle (3 Sept). External link [More information]
Hartwig, F. (2016). Politiskt svek ger utrymme för skattehöjningar. Dagens Samhälle (8 Sept). External link [More information]
Hartwig, F. (2016). Tillbaka till ruta ett?. Upsala Nya Tidning (05 juli). [More information]
Hartwig, F. (2015). Alliansens väljarsvek. Dalarnas Tidningar (1:a januari). [More information]
Hartwig, F. (2014). Alliansens obegripliga strategi. Gefle Dagblad (13:e november). [More information]
Hartwig, F. (2014). S och V slår undan benen för en snabbt växande basnäring. Dalarnas Tidningar (7 september). External link [More information]
Hartwig, F. (2010). Swedbank är ett skräckexempel : [Swedbank is a terrible example]. Dagens industri. External link [More information]

Books

Hartwig, F. (2023). Koncernredovisningens grunder. Lund: Studentlitteratur AB. 196 p. [More information]
Lindberg, P., Hedman, A. & Hartwig, F. (2021). Räkenskapsanalys : Grunder för bedömning av företag och bostadsrättsföreningar. Stockholm: Liber. 244 p. [More information]
Hartwig, F. (2018). Redovisningsteorins grunder. Lund: Studentlitteratur AB. 247 p. [More information]

Doctoral thesis

Hartwig, F. (2012). Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice. Diss. (sammanfattning), 2012. Uppsala: Företagsekonomiska institutionen. 43 p. (Doctoral thesis / Företagsekonomiska institutionen, Uppsala universitet 153) External link [More information]

Book chapters

Lindberg, P. & Hartwig, F. (2018). Redovisningsmanipulation och kopplingen mellan redovisning och beskattning. Rättsliga och ekonomiska reflektioner över internationell skatteplanering. Uppsala: Iustus förlag. P. 174-195. [More information]
Hartwig, F. & Homayoun, S. (2017). Accounting for sustainability indicators : A systemised model. A good life for all : Essays on sustainability celebrating 60 years of making life better. Mjölby: Atremi AB. P. 163-187. [More information]
Daunfeldt, S., Grek, Å., Hartwig, F. & Rudholm, N. (2017). Betydelsen av internt genererat kapital för en långsiktigt hållbar företagstillväxt. Perspektiv på kapitalförsörjning : en antologi om företagens finansiering och statens roll. Stockholm: Tillväxtanalys. P. 31-49. External link [More information]

Conference papers

Huq, A., Hartwig, F., Bai, W. & Rudholm, N. (2023). Institutional Isomorphism and CSR Reporting of SMEs : An Analysis of Swedish Manufacturing Industry. . [More information]
Grek, Å., Hartwig, F. & Dougherty, M. (2022). Determinants of Debt Leverage Ratios in Swedish Listed Companies. . [More information]
Huq, A., Hartwig, F. & Bai, W. (2021). SMEs’ reporting behavior after adoption of EU Sustainability reporting Directive (2014/95/EU) by large firms: Evidence from Sweden. . [More information]
Hartwig, F. (2019). Factors Affecting Discount Rate Manipulation. . [More information]
Hartwig, F., Kågström, J. & Fagerström, A. (2019). Make accounting relevant again : A conceptual model on how to include external effects in financial reports. . [More information]
Huq, A., Hartwig, F. & Rudholm, N. (2018). Do Audited Firms Have Lower Cost of Debt?. . [More information]
Fagerström, A., Cunningham, G. & Hartwig, F. (2018). Sustainable Enterprise Theory, SET : A Starting Point for Reporting Sustainable Business Values. . [More information]
Huq, A., Daunfeldt, S., Hartwig, F. & Rudholm, N. (2017). Does voluntary audit increase small firm growth? : evidence from a natural experiment. EAA 2017 Abstracts. External link [More information]
Huq, A., Daunfeldt, S., Hartwig, F. & Rudholm, N. (2017). The effect of audit reform on the employment growth of small Swedish limited companies : a natural experiment. . [More information]
Hartwig, F. (2011). The employment of capital budgeting methods in Swedish listed companies. . [More information]
Hartwig, F. (2007). Swedish listed companies compliance with IAS 36. . [More information]
Hartwig, F. (2006). Respondent lobbying on the proposed prohibition of goodwill amortisation in ED3. . [More information]
Hartwig, F. (2006). The use of capital budgeting models and cost of capital estimation techniques. . [More information]

Reports

Huq, A., Hartwig, F., Bai, W. & Rudholm, N. (2023). Institutional Isomorphism and CSR Reporting of Small and Medium Sized Enterprises. Institute of Retail Economics. 46 p. External link [More information]
Huq, A., Hartwig, F. & Rudholm, N. (2018). Do audited firms have lower cost of debt?. 36 p. (HUI Working Paper 132) External link [More information]
Daunfeldt, S., Grek, Å., Hartwig, F. & Rudholm, N. (2017). Hur kapitalstrukturen påverkar den långsiktigt hållbara företagstillväxten. Stockholm: Tillväxtanalys. 40 p. (PM 2017:01) External link [More information]
Published by: Sara Perttunen Sundberg Page responsible: Sara Perttunen Sundberg Updated: 2020-02-21
Högskolan i Gävle
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