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Aineistot 1-19 / 19

    • Essays in activity-based costing : mass-tailorization, implementation and new applications 

      Wingren, Tom (Vaasan yliopisto, 2005)
      Artikkeliväitöskirja

    • 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 Corporate Environmental Performance and Reporting 

      Dutta, Probal (Vaasan yliopisto, 28.10.2024)
      Artikkeliväitöskirja
      This doctoral dissertation consists of three essays that examine different aspects of corporate environmental performance and corporate environmental reporting. The first essay investigates the association between ...

    • Essays on Corporate Social Responsibility and its Efficacy in Value Creation 

      Fatmy, Veda (Vaasan yliopisto, 25.10.2022)
      Artikkeliväitöskirja
      This doctoral dissertation consists of four essays that focus on contemporary CSR-related policies and how they shape stakeholder expectations, corporate behavior, and financial outcomes. The first essay examines whether ...

    • Essays on Corporate Textual Disclosure 

      Nousiainen, Essi (Vaasan yliopisto, 24.03.2025)
      Artikkeliväitöskirja
      This is a compilation dissertation exploring textual accounting disclosures with a focus on innovation, ESG (environmental, social and governance) and blockchain technology disclosures. Using computational methods such as ...

    • Essays on Efficiency of Reorganization Process : A Life Cycle Approach 

      Kärkinen, Eija-Leena (Vaasan yliopisto, 30.10.2018)
      Artikkeliväitöskirja
      This thesis examines Finnish firms reorganized under the Finnish Company Reorganization Act (FCRA). The number of reorganizations is increasing, and the reorganization processes have been claimed to be inefficient both in ...

    • Essays on Executive Characteristics, Risk-taking, and Compensation in the Banking Industry 

      Ahmed, Shaker (Vaasan yliopisto, 30.10.2023)
      Artikkeliväitöskirja
      This dissertation is comprised of four essays that examine the effect of top executive characteristics on bank risk-taking and the formation of executive compensation. The first essay uses the facial features of Chief ...

    • 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 ...

    • Essays on option-implied information 

      Vähämaa, Sami (Vaasan yliopisto, 2004)
      Monografiaväitöskirja

    • Essays on the New Blockchain-Based Digital Financial Market : Risks and Opportunities 

      Sapkota, Niranjan (Vaasan yliopisto, 04.10.2022)
      Artikkeliväitöskirja
      This doctoral thesis consists of five original essays on the risks and opportunities of the new blockchain-based digital financial market. The purpose of this dissertation is to analyze, identify, and, if possible, predict ...

    • Essays on the Relationship between Corporate Governance Mechanisms and Risk-Taking by Financial Institutions 

      Iqbal, Jamshed (Vaasan yliopisto, 05.06.2018)
      Artikkeliväitöskirja
      This dissertation is comprised of four related empirical essays on corporate governance in financial institutions. Specifically, each essay focuses on slightly different aspects of corporate governance and risk-taking by ...

    • 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 ...

    • Management control systems in technical and administrative development projects 

      Ylinen, Mika (Vaasan yliopisto, 2004)
      Monografiaväitöskirja

    • Money, Merits and Gender : Essays on wage differentials 

      Vaahtoniemi, Saara (Vaasan yliopisto, 16.09.2022)
      Artikkeliväitöskirja
      Workers in finance are paid about 20 percent higher wages than similar workers in other fields. This finance wage premium is larger for men than it is for women, and the gender difference in this premium becomes greater ...

    • 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: ...

    • Toward engagement in corporate sustainability 

      Kurki, Martina (Vaasan yliopisto, 27.05.2024)
      Artikkeliväitöskirja
      Employees have a key role in translating the corporate sustainability objectives to concrete initiatives and practices. However, scarce theoretical and conceptual attention has been paid to the process by which employees ...