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Niclas Hellman
Niclas Hellman
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Accounting conservatism under IFRS
N Hellman
Accounting in Europe 5 (2), 71-100, 2008
2562008
A comparative analysis of the impact of accounting differences on profits and return on equity: Differences between Swedish practice and US GAAP
N Hellman
European Accounting Review 2 (3), 495-530, 1993
1051993
Soft adoption and reporting incentives: A study of the impact of IFRS on financial statements in Sweden
N Hellman
Journal of International accounting research 10 (1), 61-83, 2011
982011
Does pro forma reporting bias analyst forecasts?
P Andersson, N Hellman
European Accounting Review 16 (2), 277-298, 2007
922007
Can we expect institutional investors to improve corporate governance?
N Hellman
Scandinavian Journal of Management 21 (3), 293-327, 2005
832005
Introducing more IFRS principles of disclosure–will the poor disclosers improve?
N Hellman, J Carenys, S Moya Gutierrez
Accounting in Europe 15 (2), 242-321, 2018
732018
Chief financial officer influence on audit planning
N Hellman
International Journal of Auditing 15 (3), 247-274, 2011
642011
Accounting for goodwill under IFRS: A critical analysis
SE Johansson, T Hjelström, N Hellman
Journal of international accounting, auditing and taxation 27, 13-25, 2016
532016
Extractive industries reporting: a review of accounting challenges and the research literature
SJ Gray, N Hellman, MN Ivanova
Abacus 55 (1), 42-91, 2019
452019
Investor behaviour
N Hellman
PhD, Stockholm School of Economics, 2000
422000
Auditor–client interaction and client usefulness–A Swedish case study
N Hellman
International journal of auditing 10 (2), 99-124, 2006
412006
The persistence of international accounting differences as measured on transition to IFRS
N Hellman, SJ Gray, RD Morris, A Haller
Accounting and Business Research 45 (2), 166-195, 2015
382015
What causes investor action?
N Hellman
European Accounting Review 5 (4), 671-691, 1996
271996
The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence
N Hellman, P Andersson, E Fröberg
Accounting & Finance 56 (1), 113-157, 2016
212016
Revisionens roll i bolagsstyrningen
B Catasús, N Hellman, H Christopher
SNS förlag, 2013
172013
Förbättrad redovisning med komponentansats: Nyttan överstiger kostnaderna
N Hellman, B Nordlund, C Pramhäll
Balans, 49-53, 2011
172011
On the ‘disclosure initiative–principles of disclosure’: The EAA financial reporting standards committee’s view
C Abad, E Barone, BM Gullkvist, N Hellman, A Marques, J Marton, ...
Accounting in Europe 17 (1), 1-32, 2020
142020
Earnings manipulation: cost of capital versus tax. A commentary
N Hellman
European Accounting Review 8 (3), 493-497, 1999
141999
The impact of an IFRS for SMEs-based standard on financial reporting properties and cost of debt financing: Evidence from Swedish private firms
N Hellman, H Nilsson, M Tylaite, D Vural
European Accounting Review 31 (5), 1175-1205, 2022
82022
Thinking differently: Making audit innovation the new practice standard
C Humphrey, B Catasús, N Hellman
Revisiones Roll i Bolagsstyrninge (The Role of Auditing in Corporate …, 2013
82013
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Artiklar 1–20