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Sell-side analysts and corporate acquisitions : case study findings

Andersson, Patric; Graaf, Johan; Hellman, Niclas - In: Qualitative Research in Financial Markets 12 (2020) 4, pp. 437-464

Purpose: This paper aims to investigate how sell-side analysts form expectations on, analyse, and communicate the effects of corporate acquisitions. Design/methodology/approach: The paper reports on case studies of three listed firms who are frequent acquirers. The case data comprise...

Persistent link: https://www.econbiz.de/10012279663

Extractive Industries Reporting : A Review of Accounting Challenges and the Research Literature

Gray, Sidney J.; Hellman, Niclas; Ivanova, Mariya N. - In: Abacus 55 (2019) 1, pp. 42-91

Persistent link: https://www.econbiz.de/10012087268

The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements : some experimental evidence

Hellman, Niclas; Andersson, Patric; Fröberg, Emelie - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 113-157

Persistent link: https://www.econbiz.de/10011563674

Discussion of "the impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence"

Du, Fei - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 159-164

Persistent link: https://www.econbiz.de/10011574189

Accounting for goodwill under IFRS : a critical analysis

Johansson, Sven-Erik; Hjelström, Tomas; Hellman, Niclas - In: Journal of international accounting auditing & taxation 27 (2016), pp. 13-25

Persistent link: https://www.econbiz.de/10011624457

What Is the way forward for IASB's research programme under the evidence-supported approach? : some analyses and comments based on the 2015 agenda consultation

Birt, Jacqueline; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 269-283

Persistent link: https://www.econbiz.de/10012154548

On the "review of structure and effectiveness of the IFRS Foundation" : the EAA’s Financial Reporting Standards Committee’s view

Giner Inchausti, Begoña; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 285-294

Persistent link: https://www.econbiz.de/10012154555

Analysts' evaluations of acquisitions : Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes

Andersson, Patric; Hellman, Niclas - In: Journal of international accounting auditing & taxation 41 (2020), pp. 1-17

Persistent link: https://www.econbiz.de/10012488616

Introducing more IFRS principles of disclosure : will the poor disclosers improve?

Hellman, Niclas; Carenys, Jordi; Moya Gutierrez, Soledad - In: Accounting in Europe 15 (2018) 2, pp. 242-321

Persistent link: https://www.econbiz.de/10011997749

Can we expect institutional investors to improve corporate governance?

Hellman, Niclas - In: Scandinavian Journal of Management 21 (2005) 3, pp. 293-327

The purpose of this paper is to investigate the way institutional investors use information for equity-investment purposes, and to discuss the implications that this may have for the role of these investors as owners of public companies. On the basis of an empirical study, the paper reports that...

Persistent link: https://www.econbiz.de/10009217840