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Earnings cosmetics and auditor gender : evidence from Finnish private firms

Niskanen, Jyrki; Karjalainen, Jukka; Karjalainen, Jussi; … - In: International journal of behavioural accounting and … 3 (2012) 3/4, pp. 188-201

Persistent link: https://www.econbiz.de/10009759534

The debt agency costs of family ownership in small and micro firms

Niskanen, Mervi; Niskanen, Jyrki; Laukkanen, Virpi - In: International journal of entrepreneurship and small business 11 (2010) 3, pp. 353- 366

Persistent link: https://www.econbiz.de/10008760101

The role of auditing in small, private family firms : is it about quality and credibility?

Niskanen, Mervi; Karjalainen, Jukka; Niskanen, Jyrki - In: Family business review : journal of the Family Firm … 23 (2010) 3, pp. 230-245

Persistent link: https://www.econbiz.de/10008656139

Small business borrowing and the owner-manager agency costs : evidence on Finnish data

Niskanen, Mervi; Niskanen, Jyrki - In: Journal of small business management : JSBM ; a joint … 48 (2010) 1, pp. 16-31

This study investigates the impact that managerial ownership has on loan availability and credit terms. We find that managerial ownership is common in a sample of small and medium-sized Finnish firms. Our results suggest that an increase in managerial ownership decreases loan availability. The...

Persistent link: https://www.econbiz.de/10003953523