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  • 1.
    Frii, Peter
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Did the impairment-only approach improve goodwill’s ability to predict future cash flows?: A reexamination using Swedish data2022Conference paper (Refereed)
  • 2.
    Frii, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Hamberg, Mattias
    What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?2021In: Accounting in Europe, ISSN 1744-9480, E-ISSN 1744-9499, Vol. 18, no 2, p. 218-248Article in journal (Refereed)
    Abstract [en]

    We investigate how different motives shape the initial accounting for goodwill in a setting dominated by controlling owners, using data from 1112 acquisition analyses reported by Swedish listed acquiring firms. In contrast to prior studies, we find no evidence that earnings-based compensation affects the proportion of the purchased price accounted for as goodwill. Instead, we find that when a family-owned firm is the acquirer, a larger proportion of the purchase price is accounted for as goodwill than as specific assets and liabilities. These two findings indicate that controlling owners may curb managerial motives, while controlling family owners apply the discretion of IFRS 3 according to their motives. We also find in this setting that acquisition-related motives have a significant impact on the proportion of the purchased price accounted for as goodwill. Overall, our analyses indicate that the motives shaping goodwill accounting choices depend on the institutional setting.

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  • 3.
    Frii, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Khajehnejad, Sabra
    Sofla, Amin Salimi
    Stålnacke, Oscar
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Does Going Public Affect the CEO-Employee Pay Disparity? The Role of Board Characteristics2022Conference paper (Refereed)
  • 4.
    Frii, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Khajehnejad, Sabra
    KU Leuven, Leuven, Belgium.
    Sofla, Amin Salimi
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE).
    Stålnacke, Oscar
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Does Going Public Affect the Firm's Vertical Pay Disparity? The Role of Independent Female Directors2022Conference paper (Refereed)
  • 5.
    Frii, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Khajehnejad, Sabra
    Sofla, Amin
    Stålnacke, Oscar
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Does Going Public Affect the CEO-Employee Pay Disparity? The Role of Board Characteristics2022Conference paper (Refereed)
  • 6.
    Frii, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    O’Nions, Elizabeth
    Division of Psychology and Language Sciences, University College London, London, UK.
    Sofla, Amin
    Faculty of Business and Economics, KU Leuven, Leuven, Belgium.
    Stålnacke, Oscar
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    CEO gender and the probability that firms go public2023In: Finance Research Letters, ISSN 1544-6123, E-ISSN 1544-6131, Vol. 53, article id 103615Article in journal (Refereed)
    Abstract [en]

    We study the association between the gender of the Chief Executive Officer (CEO) and the probability that firms go public through an Initial Public Offering (IPO), using data for the full population of Swedish IPO firms from 2005-2017, and matched private firms. We find that firms that go public are less likely to have a female CEO. The results are robust when we test for a change of CEO: firms that switch from a male to a female CEO are less likely to go public, and when we consider the gender balance among the board of directors.

    Download full text (pdf)
    fulltext
  • 7.
    Frii, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Sofla, Amin Salimi
    KU Leuven, Belgium.
    Stålnacke, Oscar
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Appointments of Directors and CEOs in Preparation for a Successful IPO2021In: Virtual World Finance Conference 2021: E-proceedings, University of Agder , 2021, p. 202-202Conference paper (Refereed)
    Abstract [en]

    We investigate the appointments of directors and CEOs of 439 private Swedish firms during afive-year period before they successfully completed an IPO. We utilize detailed Swedish data to explore how a firm?s governance appointments evolve in the period prior to a successful IPO. Our data contains complete information about all individual decision-makers of all Swedish private limited firms, making it possible for us to track all governance appointments among IPO firms, and use matched non-IPO firms to discern what can uniquely be attributed to the IPO process. We document that 70% of the incumbent IPO directors were appointed during the five-year periodprior to the IPO, and more than half were appointed one year before the IPO date. We further find that IPO firms are more likely to appoint new directors compared to matched firms during the period leading up to the IPO. Focusing on the IPO firms, we find that firms aiming for the main market appoint directors earlier in the process compared to firms aiming for lower-tier markets. Finally, we find that firms that appoint a larger proportion of directors are more likely to appoint a new CEO before completing an IPO. This result holds regardless of what market the firms successfully completed the IPO. 

  • 8.
    Frii, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Stålnacke, Oscar
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    The neoclassical perspective2020In: Theories and perspectives in business administration / [ed] Ulla Eriksson-Zetterquist, Magnus Hansson, Fredrik Nilsson, Studentlitteratur AB, 2020, p. 169-192Chapter in book (Other academic)
  • 9.
    Frii, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Sundvik, Dennis
    Hanken School of Economics, Vaasa, Finland.
    Auditor-in-Charge Experience with Initial Recognition of Complex Accounting Items and Subsequent Audit Quality2022Conference paper (Refereed)
  • 10.
    Frii, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Sundvik, Dennis
    Hanken School of Economics, Finland.
    Auditor-in-charge exposure to complex accounting items at initial recognition and subsequent audit quality: evidence from goodwill accounting2023Conference paper (Refereed)
  • 11.
    Frii, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Sundvik, Dennis
    Hanken School of Economics, Finland.
    Auditor-in-charge exposure to complex accounting items at initial recognition and subsequent audit quality: evidence from goodwill accounting2023Conference paper (Refereed)
  • 12.
    Frii, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Sundvik, Dennis
    Goodwill Impairments: The Effects of Individual Auditor Experience and Expertise2021Conference paper (Refereed)
1 - 12 of 12
CiteExportLink to result list
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  • en-US
  • fi-FI
  • nn-NO
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  • Other locale
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