Aineistot 11-20 / 35
Legitimointistrategioiden käyttö kuntien ympäristöraportoinnissa
(Hallinnon tutkimuksen seura, 2019)
This paper focuses on the legitimation strat egies used in the environmental reports of the five biggest towns in Finland. The data consist of environmental reports published by Helsinki, Tampere, Espoo, Vantaa and Oulu. ...
Cybersecurity in accounting research
(Emerald Publishing, 2019-07-01)
Purpose - This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which ...
Financial Reporting : Long-Term Change of Financial Ratios
(Scientific Research Publishing, 2018-09-04)
Financial ratios are constructed mathematically as a ratio of numerator and denominator taken from financial statements (income statement or balance sheet). They are useful indicators of financial performance of a firm. ...
Oil and non-energy commodity markets : an empirical analysis of volatility spillovers and hedging effectiveness
(Cogent OA, an imprint of Taylor & Francis, 2017-05-05)
Although a large number of empirical papers have examined the price spillover in global oil and non-energy commodity markets, very little is known about the volatility transmission between these two markets. The present ...
Corporate environmental reporting practices in Finland : a review and agenda for future research
(Virtus Interpress, 2018-05-29)
The research in the area of corporate environmental accounting and reporting in the context of Finland is scarce. This paper outlines the studies conducted to date on Finnish firms’ environmental reporting practices with ...
Cointegration and nonlinear causality among ethanol-related prices : evidence from Brazil
The objective of this study was to investigate the causal relationships among crude oil, ethanol and sugar prices in the context of Brazil. In doing so, we consider the application of ARDL bound tests to examine whether ...
How to evaluate the interdisciplinary value of publications across business disciplines?
(Informaatiotutkimuksen yhdistys, 2016-10-25)
Does the F-score improve the performance of different value investment strategies in Europe?
(Palgrave Macmillan, 2018-11-26)
This study examines whether the performance of 8 different value investment strategies can be improved with 9 Piotroski’s (J Account Res 38:1–41, 2000) F-score screening method for the European stock markets. Our aim is ...
Does audit report information improve financial distress prediction over Altman's traditional Z‐Score model?
(John Wiley & Sons Ltd, 2019-09-19)
We analyze empirically the usefulness of combining accounting and auditing data in order to predict corporate financial distress. Concretely, we examine whether audit report information incrementally predicts distress over ...
Goodwill and ethics : evidence from Finland
(Jyväskylän yliopisto, Business and Organization Ethics Network (BON), 2019)
Goodwill appears as an intangible asset in the parent company balance sheet after purchasing a company, especially with big expectations of growth and synergy. However, there are ethical issues involved in presenting and ...