Niclas Hellman

Stockholm School of Economics

SCHOLARLY PAPERS

7

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601

SSRN CITATIONS
Rank 39,193

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Top 39,193

in Total Papers Citations

5

CROSSREF CITATIONS

14

Scholarly Papers (7)

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1.

Does Pro Forma Reporting Bias Analyst Forecasts?

European Accounting Review, March 2007
Number of pages: 2 Posted: 14 Mar 2007
Patric Andersson and Niclas Hellman
Stockholm School of Economics and Stockholm School of Economics
Downloads 348 (131,326)
Citation 2

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analyst forecasts, anchoring and adjustment, behavioural accounting research, experimental accounting research, financial analysts, pro forma profits

2.

The Impact of an IFRS for SMEs-based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms

Forthcoming at European Accounting Review, DOI: 10.1080/09638180.2022.2085758
Number of pages: 46 Posted: 07 Jun 2022 Last Revised: 16 Aug 2022
Niclas Hellman, Henrik Nilsson, Milda Tylaite and Derya Vural
Stockholm School of Economics, Stockholm School of Economics - Department of Accounting, Stockholm School of Economics - Department of Accounting and University of Borås
Downloads 110 (368,915)

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Private firms, IFRS for SMEs, mandatory adoption, financial reporting properties, financial statement comparability, cost of debt

3.

The Goodwill Impairment Test under IFRS: Objective, Effectiveness and Alternative Approaches

Journal of International Accounting, Auditing and Taxation, Forthcoming
Number of pages: 50 Posted: 20 Jul 2022
Niclas Hellman and Tomas Hjelström
Stockholm School of Economics and Stockholm School of Economics
Downloads 93 (412,812)

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Goodwill, Acquisition, Impairment, Impairment-test effectiveness, Pre-acquisition headroom, IFRS

4.

Auditor-Client Interaction and Client Usefulness - A Swedish Case Study

International Journal of Auditing, Vol. 10, No. 2, pp. 99-124, July 2006
Number of pages: 26 Posted: 24 Dec 2006
Niclas Hellman
Stockholm School of Economics
Downloads 37 (642,969)
Citation 1

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5.

Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature

Abacus, Vol. 55, Issue 1, pp. 42-91, 2019
Number of pages: 50 Posted: 22 Mar 2019
Sidney J. Gray, Niclas Hellman and Mariya N. Ivanova
University of Sydney Business School, Stockholm School of Economics and Stockholm School of Economics
Downloads 7 (888,239)

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Environmental, social, and governance reporting, Extractive industries and activities, Full cost versus successful efforts methods, IFRS, Lobbying and standard setting, Reserve recognition accounting

6.

Chief Financial Officer Influence on Audit Planning

International Journal of Auditing, Vol. 15, Issue 3, pp. 247-274, 2011
Number of pages: 28 Posted: 13 Oct 2011
Niclas Hellman
Stockholm School of Economics
Downloads 6 (898,459)
Citation 2

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Client influence, audit planning, planning meeting, ISA 300, auditor–client interaction, CFO, internal control, corporate governance

7.

The Persistence of International Accounting Differences as Measured on Transition to IFRS

Accounting and Business Research, January 2015
Posted: 11 Jan 2015
Niclas Hellman, Sidney J. Gray, Richard Donald Morris and Axel Haller
Stockholm School of Economics, University of Sydney Business School, UNSW Australia Business School, School of Accounting and University of Linz - Institut für Revisions, Treuhand-und Rechnungswesen

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international accounting, IFRS, accounting systems, accounting harmonisation, international accounting classification