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Soft adoption and reporting incentives : a study of the impact of IFRS on financial statements in Sweden

Hellman, Niclas - In: Journal of international accounting research 10 (2011) 1, pp. 61-83

Persistent link: https://www.econbiz.de/10009009047

Analysis of changing institutional environments, new accounting policies, and corporate governance practices in Sweden

Hellman, Niclas - In: Law, corporate governance, and accounting : European …, (pp. 210-229). 2011

Persistent link: https://www.econbiz.de/10009161493

Chief financial officer influence on audit planning

Hellman, Niclas - In: International journal of auditing : IJA 15 (2011) 3, pp. 247-274

Persistent link: https://www.econbiz.de/10009384021

What causes investor action?

Hellman, Niclas - In: European accounting review 5 (1996) 4, pp. 671-691

Persistent link: https://www.econbiz.de/10001214193

Analysis of changing regulatory conditions, new accounting policies, and the global financial crisis : the case of Swedish banks

Andersson, Henrik; Hellman, Niclas - In: Institutions and accounting practices after the …, (pp. 154-179). 2019

Persistent link: https://www.econbiz.de/10012001414

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

The impact of an IFRS for SMEs-based standard on financial reporting properties and cost of debt financing : evidence from Swedish private firms

Hellman, Niclas; Nilsson, Henrik; Tylaite, Milda; … - In: The European accounting review 31 (2022) 5, pp. 1175-1205

Persistent link: https://www.econbiz.de/10013492813

The Impact of an IFRS for SMEs-based Standard on Financial Reporting Properties and Cost of Debt Financing : Evidence from Swedish Private Firms

Hellman, Niclas; Nilsson, Henrik; Tylaite, Milda; … - 2022

In 2014, all larger Swedish private firms were required, at short notice, to adopt a new reporting standard (K3) based on IFRS for SMEs (2009 version). Using this shock to the reporting environment, we study the effects of the new reporting standard on groups’ financial reporting properties...

Persistent link: https://www.econbiz.de/10013406042