Markku Koskela

University of Helsinki - Department of Political and Economic Studies

Professor

P.O. Box 54

FIN-00014 Helsinki

Finland

SCHOLARLY PAPERS

3

DOWNLOADS

1,676

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

Who is Miss World in Cosmetic Earnings Management? An Analysis of Small Upward Rounding of Net Income Numbers Among 18 Countries

Number of pages: 41 Posted: 04 Dec 2001
Juha Kinnunen and Markku Koskela
Aalto University School of Business and University of Helsinki - Department of Political and Economic Studies
Downloads 987 (44,260)
Citation 3

Abstract:

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financial accounting, auditing, earnings management, institutional factors, Benford's law, aational culture

Do Cash Flows Reported by Firms Articulate with Their Income Statements and Balance Sheets? Descriptive Evidence from Finland

Number of pages: 35 Posted: 26 Dec 1999
Juha Kinnunen and Markku Koskela
Aalto University School of Business and University of Helsinki - Department of Political and Economic Studies
Downloads 689 (70,812)
Citation 1

Abstract:

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Do Cash Flows Reported by Firms Articulate with Their Income Statements and Balance Sheets? Descriptive Evidence from Finland

Posted: 26 Dec 1999
Juha Kinnunen and Markku Koskela
Aalto University School of Business and University of Helsinki - Department of Political and Economic Studies

Abstract:

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3.

Who is Miss World in Cosmetic Earnings Management? - a Cross-National Comparison of Small Upward Rounding of Net Income Numbers Among Eighteen Countries

Posted: 22 Sep 2003
Juha Kinnunen and Markku Koskela
Aalto University School of Business and University of Helsinki - Department of Political and Economic Studies

Abstract:

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financial accounting, auditing, cosmetic earnings management, institutional factors, Benford's law, national culture