Zobrazeno 1 - 10
of 16
pro vyhledávání: '"Seppo Ikäheimo"'
Publikováno v:
Risks, Vol 12, Iss 1, p 2 (2023)
How does a board of directors respond to stringent transnational regulations on corporate governance? We explore this question in a case study that includes interviews with key governance actors of a bank dealing with regulatory changes in the Europe
Externí odkaz:
https://doaj.org/article/e40a9a7a673942ce80c60ce6b71a641d
Autor:
Sinikka Moilanen, Seppo Ikäheimo
Publikováno v:
Journal of Accounting & Organizational Change. 15:605-625
Purpose This paper aims to interpret and compare managerial intentions for and employee perceptions of group-based incentive systems. Design/methodology/approach The data comprise interviews with managers and employees in four Finnish firms with expe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a0a6b246566f2e75b8a2daa38fbf5093
https://doi.org/10.1108/jaoc-04-2019-0043
https://doi.org/10.1108/jaoc-04-2019-0043
Publikováno v:
SSRN Electronic Journal.
The academic accounting literature usually applies a retrospective approach in capturing reality. Accounting topics are explored considering past implementation in the economic practice in a ‘backtesting’ approach. This is very much criticized ou
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::36d176d95c93e5e6b8af6a00d98d1507
https://doi.org/10.2139/ssrn.3855059
https://doi.org/10.2139/ssrn.3855059
Publikováno v:
Journal of Management Accounting Research. 30:95-115
We use proprietary archival compensation panel data from Finnish white-collar employees (WCEs) over the period of 2002 to 2011 in order to examine the relationship between performance-based incentives for WCEs and the future profitability of the firm
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::99f8c10b017fcb6f69ea2fc67514b487
https://doi.org/10.2308/jmar-51902
https://doi.org/10.2308/jmar-51902
Publikováno v:
MANAGEMENT SCIENCE. 62(4):924-944
We show that cognitive ability influences mutual fund choice: high-IQ investors avoid funds with high management fees. Two competing stories can explain this phenomenon. One is that high-IQ consumers benefit less from costly services, as they find it
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e685f42933ed08d0af0051f3ab941691
http://juuli.fi/Record/0281966516
http://juuli.fi/Record/0281966516
Autor:
Jani Taipaleenmaki, Seppo Ikäheimo
Publikováno v:
International Journal of Accounting Information Systems. 14:321-348
In this article we theorize and conceptualize the recent convergence of management accounting (MA) and financial accounting (FA) with the advancements in information technology (IT), and explicate not only how this convergence is manifested in the te
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cf7fd56d791bb465f2b00781480920e9
https://doi.org/10.1016/j.accinf.2013.09.003
https://doi.org/10.1016/j.accinf.2013.09.003
Autor:
Seppo Ikäheimo, Leena Kostiander
Publikováno v:
Corporate Governance: An International Review. 20:64-83
Manuscript Type: Empirical Research Question/Issue: This study explores the remuneration consultant–client relationship in a non-Anglo-American context, focusing on what consultants do under heavy political remuneration guidance. Research Findings/
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::388e0bcd692f72e37c90b9bcb044bcff
https://doi.org/10.1111/j.1467-8683.2011.00892.x
https://doi.org/10.1111/j.1467-8683.2011.00892.x
Publikováno v:
Journal of Empirical Finance. 17:394-412
When managers get to trade in options received as compensation, their trading prices reveal several aspects of subjective option pricing and risk preferences. Two subjective pricing models are fitted to show that executive stock option prices incorpo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4b8ae2a2c71f964b4eb8d5e5faeeb041
https://doi.org/10.1016/j.jempfin.2009.12.001
https://doi.org/10.1016/j.jempfin.2009.12.001
Publikováno v:
Review of Economics and Statistics. 90:735-753
This study analyzes the automobile purchase behavior of all residents of two Finnish provinces over several years. Using a comprehensive data set with location coordinates at the individual consumer level, it finds that the purchases of neighbors, pa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d0de49c5ea536fcca49b146165d8c387
https://doi.org/10.1162/rest.90.4.735
https://doi.org/10.1162/rest.90.4.735
Publikováno v:
European Accounting Review. 15:351-366
We compare the market values of executive stock option (ESO) trades with their Black & Scholes (1973) model values calculated following the major accounting standards, SFAS No. 123r and IFRS2. Our results show major underpricing compared to the tradi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8289e2a8be37748b64af8e33d551ea87
https://doi.org/10.1080/09638180600916267
https://doi.org/10.1080/09638180600916267