Henry Jarva

Hanken School of Economics

PB 287

Helsinki, Vaasa 65101

Finland

SCHOLARLY PAPERS

10

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Top 17,276

in Total Papers Downloads

3,631

SSRN CITATIONS
Rank 16,169

SSRN RANKINGS

Top 16,169

in Total Papers Citations

25

CROSSREF CITATIONS

45

Scholarly Papers (10)

1.

Information Content of IFRS versus Domestic Accounting Standards: Evidence from Finland

The Finnish Journal of Business Economics, Issue 2, pp. 141-177, 2012
Number of pages: 64 Posted: 12 Apr 2010 Last Revised: 14 Jan 2013
Henry Jarva and Anna-Maija Lantto
Hanken School of Economics and University of Vaasa
Downloads 1,040 (26,532)
Citation 6

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International Financial Reporting Standards, mandatory IFRS adoption, value relevance

Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments

Number of pages: 57 Posted: 06 Feb 2008 Last Revised: 09 Sep 2009
Henry Jarva
Hanken School of Economics
Downloads 1,011 (27,213)
Citation 6

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accounting conservatism, fair value accounting, write-offs

Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments

Journal of Business Finance & Accounting, Vol. 36, Issue 9-10, pp. 1059-1086, November/December 2009
Number of pages: 28 Posted: 11 Nov 2009
Henry Jarva
Hanken School of Economics
Downloads 5 (781,403)
Citation 10
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3.

Asymmetry in Cash Flows and Accounting Conservatism

Number of pages: 39 Posted: 19 Sep 2008 Last Revised: 04 May 2010
Henry Jarva
Hanken School of Economics
Downloads 592 (57,176)
Citation 2

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Accruals, Asymmetric timeliness, Conditional conservatism, Sarbanes-Oxley Act

Economic Consequences of SFAS 142 Goodwill Write-Offs

Accounting and Finance, Forthcoming
Number of pages: 43 Posted: 01 Oct 2009 Last Revised: 18 Jun 2012
Henry Jarva
Hanken School of Economics
Downloads 408 (89,205)
Citation 1

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Audit fees, Conditional conservatism, Fair value accounting, Market efficiency, Propensity score matching

Economic Consequences of SFAS 142 Goodwill Write‐Offs

Accounting & Finance, Vol. 54, Issue 1, pp. 211-235, 2014
Number of pages: 25 Posted: 04 Mar 2014
Henry Jarva
Hanken School of Economics
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Audit fees, Conditional conservatism, Fair‐value accounting, Market efficiency, Propensity score matching

5.

Identifying Accounting Conservatism in the Presence of Skewness

Number of pages: 42 Posted: 29 Mar 2018 Last Revised: 24 Mar 2021
Henry Jarva and Matthijs Lof
Hanken School of Economics and Aalto University
Downloads 201 (187,917)

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conditional conservatism; asymmetric timeliness; piecewise linear regression; skewness

6.

Effect of audit partner digitalization expertise on audit fees: Empirical evidence from the U.S. and Finland

Number of pages: 40 Posted: 08 May 2020 Last Revised: 02 Jul 2021
Aalto University - School of Business, Hanken School of Economics, Aalto University - School of Business and Aalto University
Downloads 167 (221,119)

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audit partner expertise, auditor specialization, audit fees, digitalization, auditor knowledge

7.

Bank Regulation/Supervision and Bank Auditing

NYU Stern School of Business
Number of pages: 60 Posted: 11 Jun 2020
UNC Charlotte, Hanken School of Economics and New York University (NYU) - Leonard N. Stern School of Business
Downloads 102 (321,575)
Citation 1

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Banks, auditing, audit effort, regulation, supervision, internal controls, material misstatements, accounting

8.

Conditional conservatism under mandatory IFRS around the world: An examination of institutional quality and Big 4 audits

Number of pages: 55 Posted: 08 Jan 2020 Last Revised: 12 May 2020
Hanken School of Economics, Middlesex University, Brunel University London and Tampere University
Downloads 77 (382,391)

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asymmetric timeliness, Big 4 versus non-Big 4 audit quality, conditional conservatism, international accounting, reporting quality

9.

The Relation Between Payouts and Profits Over the Last Four Decades

Number of pages: 51 Posted: 14 Jul 2021
Henry Jarva and Anna Rossi
Hanken School of Economics and University of Oulu - Department of Economics, Accounting and Finance
Downloads 28 (582,396)

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Dividends, Earnings, Payout policy, Stock repurchases

10.

Has UEFA’s Financial Fair Play Regulation Increased Football Clubs’ Profitability?

Forthcoming, European Sport Management Quarterly, DOI: 10.1080/16184742.2020.1820062
Posted: 12 Nov 2020
Santeri Ahtiainen and Henry Jarva
Aalto University - School of Business and Hanken School of Economics

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Break-even rule, financial fair play regulation, FFP, football, profitability