Mervi Niskanen

University of Eastern Finland

Professor

PL 1627

Kuopio, 70211

Finland

SCHOLARLY PAPERS

28

DOWNLOADS
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SSRN RANKINGS

Top 11,711

in Total Papers Downloads

7,770

SSRN CITATIONS
Rank 27,428

SSRN RANKINGS

Top 27,428

in Total Papers Citations

33

CROSSREF CITATIONS

10

Scholarly Papers (28)

1.

Why Do Firms Raise Foreign Currency Denominated Debt?

Number of pages: 31 Posted: 11 Feb 1997
Matti Keloharju and Mervi Niskanen
Aalto University - School of Business and University of Eastern Finland
Downloads 956 (46,303)
Citation 13

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2.

Financial Performance of SMEs - Evidence on the Impact of Ownership Structure and Board Composition

Number of pages: 34 Posted: 08 Nov 2009
Jaana Lappalainen and Mervi Niskanen
affiliation not provided to SSRN and University of Eastern Finland
Downloads 887 (51,390)
Citation 5

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Ownership, Board Composition, SMEs, Performance

3.

The Determinants of Firm Growth in Small and Micro Firms - Evidence on Relationship Lending Effects

Number of pages: 24 Posted: 16 Jan 2006
Mervi Niskanen and Jyrki Niskanen
University of Eastern Finland and University of Kuopio - Department of Business and Management
Downloads 786 (60,552)
Citation 6

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Growth, small firm, relationship lending

4.

Tax Aggressive Behaviour in Private Family Firms - The Effect of the CEO and Board of Directors

Number of pages: 10 Posted: 03 Oct 2011
Tensie Steijvers and Mervi Niskanen
Hasselt University and University of Eastern Finland
Downloads 610 (83,756)
Citation 2

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private family firms, tax aggressiveness, socioemotional wealth

5.

Demand for Audit Quality in Small Private Firms: Evidence on Ownership Effects

Number of pages: 33 Posted: 09 Jan 2009 Last Revised: 06 Apr 2009
Mervi Niskanen, Jukka Karjalainen and Jyrki Niskanen
University of Eastern Finland, University of Eastern Finland - Business School and University of Kuopio - Department of Business and Management
Downloads 605 (84,624)
Citation 3

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Agency Costs, Audit Quality, Managerial Ownership

6.

The Role of Auditing in Small Private Family Firms: Is it About Quality or Credibility?

Number of pages: 23 Posted: 03 Jul 2009
Mervi Niskanen, Jukka Karjalainen and Jyrki Niskanen
University of Eastern Finland, University of Eastern Finland - Business School and University of Kuopio - Department of Business and Management
Downloads 480 (112,745)
Citation 3

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Audit quality, family ownership, agency costs

7.

Auditor Gender and Corporate Earnings Management Behavior in Private Finnish Firms

Number of pages: 24 Posted: 02 Dec 2009 Last Revised: 04 Dec 2009
University of Kuopio - Department of Business and Management, University of Eastern Finland - Business School, University of Eastern Finland and affiliation not provided to SSRN
Downloads 393 (142,281)
Citation 2

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Auditor gender, Earnings management, Private firms

8.

Cash Holdings in Finnish SMEs

Number of pages: 23 Posted: 06 Mar 2007
Mervi Niskanen and Jyrki Niskanen
University of Eastern Finland and University of Kuopio - Department of Business and Management
Downloads 346 (163,773)
Citation 1

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Cash holdings, Ownership structure, Relationship lending

9.

Audit Quality: The Role of Board Structure in Family Firms

Number of pages: 28 Posted: 04 Oct 2011
Mervi Niskanen, Jukka Karjalainen and Tensie Steijvers
University of Eastern Finland, University of Eastern Finland - Business School and Hasselt University
Downloads 333 (170,601)
Citation 3

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Board Structure, Audit Quality, Private firms

10.

The Debt Agency Costs of Family Ownership: Firm Level Evidence on Small and Micro Firms

Number of pages: 17 Posted: 31 Aug 2007 Last Revised: 04 Mar 2011
Mervi Niskanen, Virpi Kaikkonen and Jyrki Niskanen
University of Eastern Finland, Kajaani University of Applied Sciences and University of Kuopio - Department of Business and Management
Downloads 310 (184,004)
Citation 2

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Small business borrowing, Agency costs, Family ownership, loan availability, credit terms

11.

Earnings Cosmetics and Auditor Gender: Evidence from Finnish Private Firms

Number of pages: 19 Posted: 05 Mar 2011
University of Eastern Finland, University of Eastern Finland - Business School, affiliation not provided to SSRN and University of Eastern Finland
Downloads 286 (200,261)
Citation 1

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Earnings Cosmetics, Auditor, Gender

12.

Managerial Ownership Effects on Cash Holdings: The Case of Private Family Firms

Number of pages: 27 Posted: 04 Oct 2011
Mervi Niskanen and Tensie Steijvers
University of Eastern Finland and Hasselt University
Downloads 277 (206,866)
Citation 1

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Cash holdings, Family Firms, Managerial Ownership

13.

How Does Corporate Governance Affect Tax Aggressiveness? Evidence from Finland

Forthcoming in Nordic Journal of Business
Number of pages: 27 Posted: 04 May 2023
Vijay Burman, Mervi Niskanen, Markus Mättö and Hannu Ojala
University of Eastern Finland, University of Eastern Finland, University of Eastern Finland - Department of Business and University of Eastern Finland
Downloads 224 (255,864)

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Tax aggressiveness, corporate governance, a private firm, SMEs, ownership structure, taxation

14.

National Culture and Cross-Country Differences in Trade Credit

Number of pages: 34 Posted: 09 Jan 2015
Markus Mättö and Mervi Niskanen
University of Eastern Finland - Department of Business and University of Eastern Finland
Downloads 219 (260,203)
Citation 1

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national culture, religion, working capital, trade credit, cross-country study

15.

Gender and Sources of Finance in Finnish SMEs: A Contextual View

Number of pages: 32 Posted: 01 Apr 2009
Päivi Eriksson, Saija Katila and Mervi Niskanen
University of Eastern Finland, affiliation not provided to SSRN and University of Eastern Finland
Downloads 180 (310,912)
Citation 2

Abstract:

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Small business finance, sources of funding, gender, context

Small Business Borrowing and the Owner-Manager Agency Costs: Evidence on Finnish Data

Number of pages: 25 Posted: 17 Jan 2006
Mervi Niskanen and Jyrki Niskanen
University of Eastern Finland and University of Kuopio - Department of Business and Management
Downloads 158 (348,116)
Citation 2

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Small business borrowing, agency costs, loan availability, credit terms

Small Business Borrowing and the Owner-Manager Agency Costs: Evidence on Finnish Data

Journal of Small Business Management, Vol. 48, No. 1, 2010
Posted: 10 Oct 2006 Last Revised: 23 Sep 2009
Mervi Niskanen and Jyrki Niskanen
University of Eastern Finland and University of Kuopio - Department of Business and Management

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Small business borrowing, agency costs, loan availability, credit terms

17.

The Relation between Country-Specific Factors and Working Capital: Is it About Rule of Law?

Number of pages: 38 Posted: 09 Jan 2015
Markus Mättö and Mervi Niskanen
University of Eastern Finland - Department of Business and University of Eastern Finland
Downloads 138 (388,030)

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Working capital, Trade credit, Rule of law

18.

The adaptive markets hypothesis provides new insights into the efficiency of small stock markets: Evidence from Finland

This is an original manuscript of an article published in Applied Economics, available at: https://doi.org/10.1080/00036846.2024.2326039
Number of pages: 26 Posted: 19 May 2023 Last Revised: 23 Apr 2024
University of Eastern Finland - Business School, Independent Researcher, University of Eastern Finland and University of Eastern Finland - Department of Business
Downloads 130 (406,752)

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adaptive markets hypothesis, stock market efficiency, Finnish stock market, small stock market, stock market size, stock market liberalisation

19.

The Effects of Bank Switching: Firm Level Evidence from Finnish Small and Micro Firms

Number of pages: 23 Posted: 17 Jan 2006
Jyrki Niskanen and Mervi Niskanen
University of Kuopio - Department of Business and Management and University of Eastern Finland
Downloads 122 (426,567)

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Bank switch, loan availability, credit terms and small business

20.

Bank Equity Claims in Borrowing Firms and Loan Availability

Number of pages: 29 Posted: 22 Jun 2006
Mervi Niskanen
University of Eastern Finland
Downloads 99 (496,256)

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Relationship lending, Bank equity claims, Loan availability

21.

The role of auditors and banks in the tax aggressiveness of private firms

International Journal of Auditing, Forthcoming
Number of pages: 34 Posted: 06 Mar 2023
Markus Mättö, Mervi Niskanen and Hannu Ojala
University of Eastern Finland - Department of Business, University of Eastern Finland and University of Eastern Finland
Downloads 94 (513,307)

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Private firm, tax aggressiveness, tax avoidance, audit, monitoring, Big 4, bank lending

22.

Survival of Start-Ups: Evidence on Personal Characteristics and Lender Evaluations

Number of pages: 23 Posted: 09 Nov 2009
Mervi Niskanen and Marika Rosanna Miettinen
University of Eastern Finland and affiliation not provided to SSRN
Downloads 93 (516,887)

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small firms, survival, failure

23.

Does it Pay to Be Efficient in Working Capital Management? Evidence from Finnish Smes During Covid-19

Number of pages: 20 Posted: 06 Jun 2023
Markus Mättö and Mervi Niskanen
University of Eastern Finland - Department of Business and University of Eastern Finland
Downloads 44 (758,658)

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Working capital, trade credit, COVID-19, Government funding

24.

Tax Alignment and Conditional Conservatism: An Empirical Analysis of European Private Firms

Posted: 11 Oct 2013 Last Revised: 23 Oct 2015
Jussi Karjalainen, Jyrki Niskanen and Mervi Niskanen
University of Eastern Finland - Department of Business, University of Eastern Finland and University of Eastern Finland

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conditional conservatism; tax alignment; reporting incentives; private firms

25.

The Role of Auditing in Small, Private Family Firms: Is It About Quality and Credibility?

Family Business Review, Vol. 23, pp. 230-245
Posted: 15 Aug 2010 Last Revised: 27 Aug 2010
Mervi Niskanen, Jukka Karjalainen and Jyrki Niskanen
University of Eastern Finland, University of Eastern Finland - Business School and University of Kuopio - Department of Business and Management

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Family ownership, audit quality

26.

Demand for Audit Quality in Private Firms: Evidence on Ownership Effects

International Journal of Auditing, Forthcoming
Posted: 15 Aug 2010
Mervi Niskanen, Jukka Karjalainen and Jyrki Niskanen
University of Eastern Finland, University of Eastern Finland - Business School and University of Kuopio - Department of Business and Management

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agency costs, audit quality, managerial ownership

Covenants and Small Business Lending: The Finnish Case.

Small Business Economics, Vol. 23, 2004
Posted: 17 Jan 2006
Jyrki Niskanen and Mervi Niskanen
University of Kuopio - Department of Business and Management and University of Eastern Finland

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Small business lending, relationship lending, loan covenants

Covenants and Small Business Lending: The Finnish Case

University of Illinois at Urbana-Champaign's Academy for Entrepreneurial Leadership Historical Research Reference in Entrepreneurship
Posted: 24 Nov 2009
Jyrki Niskanen and Mervi Niskanen
University of Kuopio - Department of Business and Management and University of Eastern Finland

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Covenants, Debt contracts, Bank loans, Collateral, Economic theory, Financial contracts, Financing, Lending policies

28.

The Determinants of Corporate Trade Credit Policies in a Bank-Dominated Financial Environment - the Case of Finnish Small Firms

European Financial Management, Vol. 12, No. 1
Posted: 17 Jan 2006
Jyrki Niskanen and Mervi Niskanen
University of Kuopio - Department of Business and Management and University of Eastern Finland

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trade credit, bank-dominated financial market, small firms' financial policies