Niclas Hellman

Stockholm School of Economics

SCHOLARLY PAPERS

6

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Scholarly Papers (6)

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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 326 (106,832)
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analyst forecasts, anchoring and adjustment, behavioural accounting research, experimental accounting research, financial analysts, pro forma profits

2.

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 27 (549,211)
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3.

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 5 (699,750)
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Client influence, audit planning, planning meeting, ISA 300, auditor–client interaction, CFO, internal control, corporate governance

4.

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
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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

5.

The Impact of IFRS Goodwill Reporting on Financial Analysts' Equity Valuation Judgements: Some Experimental Evidence

Accounting & Finance, Vol. 56, Issue 1, pp. 113-157, 2016
Number of pages: 45 Posted: 03 Mar 2016
Niclas Hellman, Patric Andersson and Emelie Fröberg
Stockholm School of Economics, Stockholm School of Economics and Stockholm School of Economics
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Acquisition, Equity valuation, Financial analysts, Goodwill

6.

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