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of 8
pro vyhledávání: '"Kallunki, J.-P. (Juha-Pekka)"'
This study examines the role of an individual auditor’s cognitive ability in delivering high-quality audits. Our results from analyzing archival data from Sweden show that audit partners’ IQ scores obtained from psychological tests are positively
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2423::28b343cd4f654a796d5e1ac18dca9b9a
http://urn.fi/urn:nbn:fi-fe2021090144963
http://urn.fi/urn:nbn:fi-fe2021090144963
Prior research reports that analysts focus on street earnings, which are measures that typically exceed GAAP earnings. Using a sample of CEO turnovers from 1993 to 2016 we show that the likelihood and speed of forced CEO turnover — but not voluntar
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2423::c4d5675b162c4c7fb2b31d61f6adb66d
http://urn.fi/urn:nbn:fi-fe2019061320428
http://urn.fi/urn:nbn:fi-fe2019061320428
Autor:
Frank, K. A. (Kenneth A), Lo, Y.-J. (Yun-Jia), Booth, G. G. (G Geoffrey), Kallunki, J.-P. (Juha-Pekka)
Social embeddedness has provided a compelling challenge to neoclassical descriptions of markets. Nevertheless, without a corresponding description of the micro-social forces that counter embeddedness, the description of embeddedness is essentially st
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2423::cdbc9bef9377bebe9617889deb2f46ee
http://urn.fi/urn:nbn:fi-fe2021090144962
http://urn.fi/urn:nbn:fi-fe2021090144962
Autor:
Kallunki, J. (Jenni), Kallunki, J.-P. (Juha-Pekka), Nilsson, H. (Henrik), Puhakka, M. (Mikko)
We explore why insiders engage in informed trading, given the surprisingly small average insider returns reported in the literature and the potential costs involved. We begin by proposing a model of an insider’s decision to engage in insider tradin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2423::57e5828ecb15364108d752545686e936
http://urn.fi/urn:nbn:fi-fe2021082644468
http://urn.fi/urn:nbn:fi-fe2021082644468
We explore whether audit partners’ attitude towards risk, as measured by their personal criminal convictions, are reflected in the composition of their client portfolios. Analyzing a unique dataset of Swedish audit partners’ criminal convictions,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2423::3a568db430bace121cc92722821c8d7e
http://urn.fi/urn:nbn:fi-fe2021082644454
http://urn.fi/urn:nbn:fi-fe2021082644454
We hypothesize that the information on a CEO’s and directors’ (board members) past personal payment default entries in public credit data files significantly increases the predictive power of Altman’s (in J Fin 23(4):589–609, 1968) and Ohlson
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2423::6defea3ba4ef42b7bde9b288e5d963ed
http://urn.fi/urn:nbn:fi-fe2021082644471
http://urn.fi/urn:nbn:fi-fe2021082644471
Since the collapse of the Soviet Union in Russia has undergone fundamental political and structural changes. In this paper, we investigate the extent to which Russian firms use Western management accounting and control systems (MACS) at two different
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2423::60ace8cf556dbd0427ba7534550dfd99
http://urn.fi/urn:isbn:9789514290015
http://urn.fi/urn:isbn:9789514290015