Does individual auditor expertise affect goodwill impairments? Our new study in #JAAF finds that auditors who were present at the initial acquisition push for more timely and larger impairments later on. Client-specific expertise matters! @SageJournals https://t.co/TdCHLN01ym
I was very happy to present my paper on audit adjustments in private firms, co-authored with @HagaJesper and Henrik Höglund (@Hanken_fi), at @UIB_Business earlier this fall🌞Thank you for the invitation and all the great feedback!
A new master's programme in sustainability reporting and financial analysis will start as a cooperation between Hanken in Vaasa and @umeauniversity. This is Finland’s first one-year master’s programme on a university level. 👩🎓👨🎓
Read more 👉 https://t.co/pvQTae7pK2
Ett nytt magisterprogram i hållbarhetsrapportering och finansiell analys inleds som ett samarbete mellan Hanken i Vasa och @umeauniversitet. Programmet är det första ettåriga magisterprogrammet på universitetsnivå i Finland. 👨🎓👩🎓
Läs mer 👉https://t.co/iixyHIj7p6
The 2024 Botnia Accounting & Auditing Seminar is live! In his paper, @profaljosaeu show that voluntary audited firms have higher cost of debt #BACC2024@Hanken_fi
The 2nd Botnia Accounting & Auditing Seminar will be held in Vaasa, Finland, 26-27 August, 2024. The deadline for submissions is May 19, 2024, just after the @EAA_ARC Annual Congress. We thank Peter Wallenberg Foundation and Svensk-Österbottniska Samfundet for financial support.
Research seminar on audit adjustments in small Finnish private firms @Hanken_fi 🧐 We find improved persistence of earnings after firms pass and record an auditor-proposed adjustment to the financial statements. Auditors seem to constrain mostly unintentional errors.
Our new study highlights that employees should not fear a strong corporate culture. The study, co-authored with @HagaJesper, Timmy Thor (@Hanken_fi) and Fredrik Huhtamäki (@umeauniversitet) and funded by @liikesivistys is available open access here: https://t.co/n2OqXRNHLS
Does a strong corporate culture lead to fewer safety violations? Researchers from Finland conducted a study that sheds some light on this.
https://t.co/hwPARInnQ9
#SafetyCulture#SafetyFirst#WorkplaceSafety
Yhdysvaltalainen vety-yhtiö Plug Power suunnittelee rakentavansa tuotantolaitoksen Kristiinankaupunkiin. Yhtiön taloudessa on huolestuttavia piirteitä, sanoo Kauppakorkeakoulu Hankenin laskentatoimen apulaisprofessori @dsundvik Ylelle.
https://t.co/WSXLsyLlqT
@HagaJesper@liikesivistys@Porssisaatio I agree! Both this study and our other joint paper on peer firms’ reporting frequency was made possible with financial support, for which we are grateful https://t.co/REd1cATcXy
During the outbreak of COVID-19, our new study shows that Euro-firms reporting quarterly earnings exhibited greater cost elasticity relative to semi-annual reporters, meaning they had larger changes in cost (0.51% vs. 0.36%) for each (1%) change in sales! https://t.co/SdCoKRVtZw
We also find that firms reporting quarterly earnings had 1.91 percentage points higher abnormal returns than semi-annual reporters. Such a significant difference is also visible in terms of short-run accounting profitability, potentially due to greater cost elasticity.