Minna Martikainen
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View article: Social Capital and Accounting Conservatism
Social Capital and Accounting Conservatism Open
View article: Board characteristics and negative disclosure tone
Board characteristics and negative disclosure tone Open
Purpose Negative disclosure tone in 10-K annual reports has economic consequences, yet relatively little is known about how it is generated. Boards of directors play an important governance role with respect to mandatory disclosures and pe…
View article: On the role of internationalization of firm‐level corporate governance: The case of audit committees
On the role of internationalization of firm‐level corporate governance: The case of audit committees Open
Research Question/Issue Motivated by the agency theory and the findings of linguistic studies, we analyze the association between the internationalization of a firm's audit committee and its corporate governance. Research Findings/Insights…
View article: Dividend payout decisions under uncertainty: the ownership influence in the early days of the COVID-19 pandemic in Finland
Dividend payout decisions under uncertainty: the ownership influence in the early days of the COVID-19 pandemic in Finland Open
Purpose This paper examines whether ownership type has a moderating influence on dividend payouts during the COVID-19 pandemic crisis with respect to changes in profits. Future uncertainties because of the pandemic will result in a perceiv…
View article: Social Capital, Corporate Reporting Culture, and Accounting Conservatism
Social Capital, Corporate Reporting Culture, and Accounting Conservatism Open
View article: Multiple owners and productivity: evidence from family firms
Multiple owners and productivity: evidence from family firms Open
We investigate the productivity of family owned small- and medium-sized enterprises (SMEs). Specifically, we examine whether productivity is influenced by the number of family owners and by family member involvement in daily operations. We…
View article: Employment policies in private loss firms: Return to profitability and the role of family CEOs
Employment policies in private loss firms: Return to profitability and the role of family CEOs Open
View article: Network centrality and value relevance of insider trading: Evidence from Europe
Network centrality and value relevance of insider trading: Evidence from Europe Open
We examine the value relevance of insider trades in Europe and find that both purchases and sales of well‐connected insiders are positively associated with long‐term abnormal returns. We argue that the market perceives the purchases of net…
View article: Network centrality and value relevance of insider trading: Evidence from Europe
Network centrality and value relevance of insider trading: Evidence from Europe Open
View article: Social Capital, Corporate Reporting Culture and Accounting Conservatism.
Social Capital, Corporate Reporting Culture and Accounting Conservatism. Open
Social capital, as measured by the strength of civic norms and density of social networks in a community, is positively associated with accounting conservatism.We find that social capital surrounding corporate headquarters positively influ…
View article: Current State and Challenges in the Implementation of Smart Robotic Process Automation in Accounting and Auditing
Current State and Challenges in the Implementation of Smart Robotic Process Automation in Accounting and Auditing Open
Technology development has grown rapidly in the last decades and gained importance for accounting and auditing through its identified potentials. Particularly the automation of judgment systems and systems that require human intervention, …
View article: On the Role of Internationalization of Firm-Level Corporate Governance – The Case of Audit Committees
On the Role of Internationalization of Firm-Level Corporate Governance – The Case of Audit Committees Open
View article: Digital Accounting and the Human Factor: Theory and Practice
Digital Accounting and the Human Factor: Theory and Practice Open
This paper gives an overview of the current and future technologies impacting accounting and auditing fields. The aim is to present the technological disruptions shaping these fields and also look at how they might influence future jobs an…
View article: Board Characteristics and Disclosure Tone
Board Characteristics and Disclosure Tone Open
View article: Inkeriläisten paluumuutto – suomalaisuutta, kielitaitoa ja kielitutkintoa
Inkeriläisten paluumuutto – suomalaisuutta, kielitaitoa ja kielitutkintoa Open
This is a doctoral research on Ingrians migration to Finland, especially on impact of a tailor-made language exam. Ingrians’ language exam was designed to test if the residence permit applicant is at A2 level in Finnish. The exam was launc…
View article: Board's Financial Incentives, Competence, and Firm Risk Disclosure: Evidence from Finnish Index Listed Companies
Board's Financial Incentives, Competence, and Firm Risk Disclosure: Evidence from Finnish Index Listed Companies Open
Purpose - – The purpose of this paper is to examine novel corporate governance-based determinants of risk disclosures among index-listed Finnish companies. Therefore the focus of the study is on explaining the board’s monitoring role in re…
View article: Expected Returns and Idiosyncratic Risk: Industry-Level Evidence from Russia
Expected Returns and Idiosyncratic Risk: Industry-Level Evidence from Russia Open