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Goodwill or "no-will" : Hubris in the tone at the top

Runesson, Emmeli; Samani, Niuosha - In: Journal of contemporary accounting & economics 19 (2023) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10014301893

Financial accounting theory : an accounting quality approach

Runesson, Emmeli; Samani, Niuosha; Marton, Jan - 2022 - 2nd edition

Persistent link: https://www.econbiz.de/10012939194

The predictive ability of loan loss provisions in banks – effects of accounting standards, enforcement and incentives

Marton, Jan; Runesson, Emmeli - In: The British accounting review : the journal of the … 49 (2017) 2, pp. 162-180

Persistent link: https://www.econbiz.de/10011685242

Revisiting pay-performance sensitivity around IFRS adoption in Europe : the dominant role of Germany

Banghøy, Jesper; Marton, Jan; Plenborg, Thomas; … - In: Accounting and business research 53 (2023) 7, pp. 790-820

Persistent link: https://www.econbiz.de/10014450546

The Sheep Watching the Shepherd : Employee Representation on the Board and Earnings Quality

Overland, Conny - 2018

This study investigates to what degree employee representatives contribute to the board's monitoring of earnings quality. Using a sample of firms listed on the Stockholm Stock Exchange (2006-2014), we find evidence for lower abnormal accruals as well as less excessive R&D cuts in firms with...

Persistent link: https://www.econbiz.de/10012935620

Employee representatives, employee related disclosures, and the implementation of the Non-Financial Reporting Directive

Overland, Conny; Sabelfeld, Svetlana; Samani, Niuosha - 2021

We explore how employee representatives on corporate boards influence the extent and the quality of employee related disclosures in light of the recent EU Directive (2014/95) on Non-Financial Reporting (NFR). Using a sample of Swedish firms listed at the Stockholm Stock Exchange, we examine the...

Persistent link: https://www.econbiz.de/10013213520

The sheep watching the shepherd : employee representation on the board and earnings quality

Overland, Conny; Samani, Niuosha - In: The European accounting review 31 (2022) 5, pp. 1299-1336

Persistent link: https://www.econbiz.de/10013492820

The role of the EU non-financial reporting directive and employee representation in employee-related disclosures

Samani, Niuosha; Overland, Conny; Sabelfeld, Svetlana - In: Accounting forum 47 (2023) 2, pp. 278-306

Persistent link: https://www.econbiz.de/10014290686

Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees

Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015065820

Regulation‐induced Disclosures : Evidence of Information Overload?

Impink, Joost; Paananen, Mari; Renders, Annelies - In: Abacus 58 (2021) 3, pp. 432-478

Persistent link: https://www.econbiz.de/10012809143