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    • Essays on Bank Liquidity Creation 

      Yasar, Sara (Vaasan yliopisto, 26.11.2021)
      Artikkeliväitöskirja
      This doctoral dissertation consists of three interrelated empirical essays on bank liquidity creation which is one of the most preeminent functions of banks in the economy. In particular, each essay explores slightly ...
    • Essays on Financial Connectedness 

      Jiang, Junhua (Vaasan yliopisto, 05.06.2020)
      Artikkeliväitöskirja
      This thesis analyzes financial connectedness from different perspectives in four essays. The first essay studies whether the subprime mortgage crisis and European debt crisis intensified the connectedness effect on the ...
    • Essays on Financial Reporting and Auditing Regulation 

      Haapamäki, Elina (Vaasan yliopisto, 22.10.2019)
      Artikkeliväitöskirja
      This thesis investigates two broad topics in the context of accounting and auditing. The purpose of the first essay is to highlight the country-specific factors that can predict adoption of International Financial Reporting ...
    • Essays on irrational investors’ behavioral biases and pricing efficiency 

      Klemola, Antti (Vaasan yliopisto, 11.11.2019)
      Artikkeliväitöskirja
      This thesis analyzes the effect that investors’ sentiment and overconfidence have on asset prices. Five interrelated essays examine the effect that the changes in U.S. small investor sentiment or the potential overconfidence ...
    • Evolving Role of Management Accountant – Dreaming of the Perfect Controller 

      Ala-Heikkilä, Virpi (Vaasan yliopisto, 31.01.2022)
      Artikkeliväitöskirja
      This dissertation provides a holistic view of the role and image of management accountant. It comprises a synthesis and three inter-related essays which provide qualitative evidence regarding 1) the tasks, skills, and ...
    • Fair Value Appraisal and Financial Reporting 

      Mäki, Juha (Vaasan yliopisto, 10 / 2020)
      Artikkeliväitöskirja
      This thesis analyzes phenomena that occur when financial reporting on real estate companies located in the European Union is published under International Financial Reporting Standards (IFRS). The first and second essays ...
    • Innovation Capabilities, Design and Cutting Edge : Innovative Growth in the 21st Century 

      Eklund, Carita (Vaasan yliopisto, 20.08.2019)
      Artikkeliväitöskirja
      This dissertation examines the capability of intangible assets and design competences to predict innovations. The first essay examines how design competences at different innovation stages support new product development. ...
    • Kodin verotuet – tavoite, normi ja vaikutus 

      Lyly, Petra (Vaasan yliopisto, 02.12.2021)
      Monografiaväitöskirja
      Tutkimus kohdistuu kodin verotukiin, joita ovat erityisesti oman asunnon luovutusvoiton verovapaus, ensiasunnon varainsiirtoverovapaus, asuntovelkojen korkovähennys, laskennallisen asuntotulon verovapaus sekä kotitalousvähennys. ...
    • Research on discretion in accounting : Evidence from the adoption of IAS 19R 

      Lin, Zishan (Vaasan yliopisto, 27.11.2020)
      Monografiaväitöskirja
      This dissertation examines the discretionary accounting choices using the setting of IAS 19R employee benefits, which replaced the IAS 19 in 2013. More specifically, two main changes under the IAS 19R have been investigated: ...
    • Tavaramerkki liikuntapalvelun tuotteistamisessa : kun jumppa ei ole enää pelkkää jumppaa 

      Sippola, Petra (Vaasan yliopisto, 29.05.2019)
      Monografiaväitöskirja
      Liikuntaekosysteemin muutos tuottaa uusia mahdollisuuksia liikuntapalveluihin liittyvän liiketoiminnan kehittymiselle. Mahdollisuuksien realisoitumiselle on kuitenkin tärkeää, että yritystoiminnan perustana oleva osaaminen ...
    • User-centered design : A key to contract simplification 

      Finnegan, Milva (Vaasan yliopisto, 07.05.2021)
      Monografiaväitöskirja
      Contracts are a vital part of business-to-business (B2B) exchanges. They guide the exchange relationship and define its terms. A challenge that companies face is the complexity of contract documents. Traditional documents, ...