Umeå universitets logga

umu.sePublikationer
Ändra sökning
Avgränsa sökresultatet
1 - 4 av 4
RefereraExporteraLänk till träfflistan
Permanent länk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Träffar per sida
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sortering
  • Standard (Relevans)
  • Författare A-Ö
  • Författare Ö-A
  • Titel A-Ö
  • Titel Ö-A
  • Publikationstyp A-Ö
  • Publikationstyp Ö-A
  • Äldst först
  • Nyast först
  • Skapad (Äldst först)
  • Skapad (Nyast först)
  • Senast uppdaterad (Äldst först)
  • Senast uppdaterad (Nyast först)
  • Disputationsdatum (tidigaste först)
  • Disputationsdatum (senaste först)
  • Standard (Relevans)
  • Författare A-Ö
  • Författare Ö-A
  • Titel A-Ö
  • Titel Ö-A
  • Publikationstyp A-Ö
  • Publikationstyp Ö-A
  • Äldst först
  • Nyast först
  • Skapad (Äldst först)
  • Skapad (Nyast först)
  • Senast uppdaterad (Äldst först)
  • Senast uppdaterad (Nyast först)
  • Disputationsdatum (tidigaste först)
  • Disputationsdatum (senaste först)
Markera
Maxantalet träffar du kan exportera från sökgränssnittet är 250. Vid större uttag använd dig av utsökningar.
  • 1. Haga, Jesper
    et al.
    Huhtamäki, Fredrik
    Hanken School of Economics, Vaasa, Finland.
    Sundvik, Dennis
    Employee effort and earnings management2021Ingår i: Global Finance Journal, ISSN 1044-0283, E-ISSN 1873-5665, artikel-id 100622Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    In this study, we examine the relationship between employee effort within the firm and earnings management, using data on working hours and discretionary accruals. With higher employee effort, we find less earnings management among U.S. firms. This result is stronger when earnings are more predictable and persists after we control for endogeneity. We also find smaller earnings discontinuities with higher employee effort. Our domestic results remain the same with a global sample. Our results suggest that earnings management enables benchmark beating with greater precision than can high employee effort alone, but also that high-effort firms may be misclassified as earnings manipulators.

    Ladda ner fulltext (pdf)
    fulltext
  • 2.
    Haga, Jesper
    et al.
    Hanken School of Economics, Finland.
    Huhtamäki, Fredrik
    Hanken School of Economics, Finland.
    Sundvik, Dennis
    Hanken School of Economics, Finland.
    Long-term orientation and earnings management strategies2019Ingår i: Journal of International Accounting Research, ISSN 1542-6297, E-ISSN 1558-8025, Vol. 18, nr 3, s. 97-119Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    In this study, we investigate how country-level long-term orientation affects managers' willingness to engage in earnings management and choice of earnings management strategy. Using a comprehensive dataset of 47 countries for the period from 2003 to 2015, we find that firms in long-term-oriented cultures rely relatively more on earnings management through accruals, while firms in short-term-oriented cultures engage in relatively more real earnings management. Furthermore, we find a larger discontinuity around earnings benchmarks in long-term-oriented cultures suggesting that manipulation of accruals enables benchmark beating with high precision.

  • 3.
    Haga, Jesper
    et al.
    Hanken School of Economics, Vaasa, Finland.
    Huhtamäki, Fredrik
    Hanken School of Economics, Vaasa, Finland.
    Sundvik, Dennis
    Hanken School of Economics, Vaasa, Finland.
    Ruthless exploiters or ethical guardians of the workforce?: powerful CEOs and their impact on workplace safety and health2022Ingår i: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 177, nr 3, s. 641-663Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The allocation of resources among different stakeholders is an ethical dilemma for chief executive officers (CEOs). In this study, we investigate the association between CEO power and workplace injuries and illnesses. We use an establishment-level dataset comprising 31,924 establishment-year observations between 2002 and 2011. Our main result shows that employees at firms with structurally powerful CEOs experience fewer workplace injuries and illnesses and days away from work. We reason that CEOs derive a private benefit from low injury and illness rates and that powerful CEOs are better at influencing employees to take workplace safety and health seriously. Additional analyses reveal fewer injuries and illnesses in firms led by CEOs with expertise power. However, increased injuries and illnesses were linked to firms controlled by CEOs with ownership power. Moreover, we find that structurally powerful CEOs mitigate injury and illness differences in relation to geographical proximity to corporate headquarters. We contribute with both research and practical implications on the topics of CEO power and corporate social responsibility (CSR) in general and workplace safety and health in particular.

  • 4.
    Haga, Jesper
    et al.
    Hanken School of Economics, Biblioteksgatan 16, Vaasa, Finland.
    Huhtamäki, Fredrik
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Sundvik, Dennis
    Hanken School of Economics, Biblioteksgatan 16, Vaasa, Finland.
    Thor, Timmy
    Hanken School of Economics, Arkadiagatan 22, Helsinki, Finland.
    Nothing to fear: strong corporate culture and workplace safety2024Ingår i: Review of Quantitative Finance and Accounting, ISSN 0924-865X, E-ISSN 1573-7179Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    In this paper, we investigate the link between corporate culture and workplace safety. Using a machine learning based measure of corporate culture and data on employee- and safety-related violations, we find that firms with stronger corporate culture are less likely to be penalized, incur lower regulatory fines, and have a reduced number of violations. As a potential channel, we document higher safety expenditures with stronger corporate culture. When we examine establishment-level data on actual injuries and illnesses, we find that firms with stronger corporate culture have significantly lower injury and illness rates. While shareholders have previously been found to benefit from a stronger corporate culture, we contribute with both research and practical implications on the positive effects of a strong corporate culture for employees and society at large.

    Ladda ner fulltext (pdf)
    fulltext
1 - 4 av 4
RefereraExporteraLänk till träfflistan
Permanent länk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf