Mervi Niskanen

University of Eastern Finland

Professor

PL 1627

Kuopio, 70211

Finland

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 7,156

SSRN RANKINGS

Top 7,156

in Total Papers Downloads

6,207

SSRN CITATIONS
Rank 14,436

SSRN RANKINGS

Top 14,436

in Total Papers Citations

13

CROSSREF CITATIONS

45

Scholarly Papers (27)

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 899 (25,277)
Citation 6

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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 785 (30,528)
Citation 1

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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 659 (38,659)
Citation 2

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Growth, small firm, relationship lending

4.

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 537 (50,530)
Citation 3

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Agency Costs, Audit Quality, Managerial Ownership

5.

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 472 (59,678)
Citation 1

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private family firms, tax aggressiveness, socioemotional wealth

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 418 (68,977)
Citation 1

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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 352 (84,322)
Citation 4

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Auditor gender, Earnings management, Private firms

8.

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 279 (108,912)

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

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 261 (116,806)
Citation 1

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Board Structure, Audit Quality, Private firms

10.

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 258 (118,204)

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Cash holdings, Ownership structure, Relationship lending

11.

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 231 (132,213)
Citation 1

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Cash holdings, Family Firms, Managerial Ownership

12.

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 219 (139,318)
Citation 1

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Earnings Cosmetics, Auditor, Gender

13.

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 154 (191,137)

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

14.

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 150 (195,361)
Citation 1

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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 133 (216,019)
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

16.

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 108 (251,291)

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Bank switch, loan availability, credit terms and small business

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 103 (259,691)

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Working capital, Trade credit, Rule of law

18.

Bank Equity Claims in Borrowing Firms and Loan Availability

Number of pages: 29 Posted: 22 Jun 2006
Mervi Niskanen
University of Eastern Finland
Downloads 86 (291,912)

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Relationship lending, Bank equity claims, Loan availability

19.

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 73 (321,624)

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small firms, survival, failure

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, pp. 81-102, January 2006
Number of pages: 22 Posted: 30 Mar 2006
Jyrki Niskanen and Mervi Niskanen
University of Kuopio - Department of Business and Management and University of Eastern Finland
Downloads 25 (508,043)
Citation 1
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trade credit, bank-dominated financial market, small firms' financial policies

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

21.

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

Journal of Small Business Management, Vol. 48, Issue 1, pp. 16-31, January 2010
Number of pages: 16 Posted: 21 Dec 2009
Mervi Niskanen and Jyrki Niskanen
University of Eastern Finland and University of Kuopio - Department of Business and Management
Downloads 2 (639,563)
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22.

The Effect of Audit Partner Gender on Modified Audit Opinions

International Journal of Auditing, Vol. 22, Issue 3, pp. 449-463, 2018
Number of pages: 15 Posted: 23 Oct 2018
Jukka Karjalainen and Mervi Niskanen
University of Eastern Finland - Business School and University of Eastern Finland
Downloads 1 (652,000)
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audit quality, audit report, auditor choice, independence, psychological characteristics

23.

The Determinants of Cash Holdings in Private Family Firms

Accounting & Finance, Vol. 53, Issue 2, pp. 537-560, 2013
Number of pages: 24 Posted: 04 May 2013
Tensie Steijvers and Mervi Niskanen
Hasselt University and University of Eastern Finland
Downloads 1 (652,000)
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Cash, Family firms, Agency theory, Outside CEO, Descendant CEO

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

International Journal of Auditing, Vol. 15, Issue 1, pp. 43-65, 2011
Number of pages: 23 Posted: 08 Feb 2011
Mervi Niskanen, Jukka Karjalainen and Jyrki Niskanen
University of Eastern Finland, University of Eastern Finland - Business School and University of Eastern Finland
Downloads 1 (684,310)
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Agency costs, audit quality, managerial ownership

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

Abstract:

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agency costs, audit quality, managerial ownership

25.

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

26.

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

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