Henry Jarva

Hanken School of Economics

PB 287

Helsinki, Vaasa 65101

Finland

SCHOLARLY PAPERS

10

DOWNLOADS
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SSRN RANKINGS

Top 20,344

in Total Papers Downloads

4,657

SSRN CITATIONS
Rank 26,302

SSRN RANKINGS

Top 26,302

in Total Papers Citations

18

CROSSREF CITATIONS

26

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 1,256 (30,709)
Citation 6

Abstract:

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International Financial Reporting Standards, mandatory IFRS adoption, value relevance

2.

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 1,080 (38,158)
Citation 6

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accounting conservatism, fair value accounting, write-offs

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 622 (80,134)
Citation 2

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

4.

The effect of audit partner digitalization expertise on audit fees

Number of pages: 44 Posted: 08 May 2020 Last Revised: 22 Dec 2023
University of Glasgow, Hanken School of Economics, Aalto University - School of Business and Aalto University
Downloads 541 (96,008)
Citation 1

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

5.

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 433 (124,894)
Citation 1

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

6.

Bank Regulation/Supervision and Bank Auditing

Number of pages: 44 Posted: 11 Jun 2020 Last Revised: 14 Jul 2022
UNC Charlotte, Hanken School of Economics and New York University (NYU) - Leonard N. Stern School of Business
Downloads 263 (213,998)
Citation 1

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

7.

Identifying Accounting Conservatism in the Presence of Skewness

Review of Quantitative Finance and Accounting, forthcoming
Number of pages: 51 Posted: 29 Mar 2018 Last Revised: 12 Sep 2023
Henry Jarva and Matthijs Lof
Hanken School of Economics and Aalto University
Downloads 249 (225,978)

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conditional conservatism; asymmetric timeliness; piecewise linear regression; skewness

8.

Do Big 4 audits affect conditional conservatism under IFRS? International Evidence

Number of pages: 38 Posted: 08 Jan 2020 Last Revised: 02 Feb 2022
Hanken School of Economics, Kingston University London, Brunel University London and University of Eastern Finland
Downloads 159 (340,183)

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asymmetric timeliness, conditional conservatism, international accounting, financial 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 54 (683,590)

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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