Henry Jarva

Aalto University - School of Business

P.O. Box 21210

AALTO, FI-00076

Finland

SCHOLARLY PAPERS

6

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Scholarly Papers (6)

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
Aalto University - School of Business
Downloads 960 (21,918)
Citation 7

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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
Aalto University - School of Business
Downloads 5 (624,668)
Citation 7
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2.

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
Aalto University - School of Business and University of Vaasa
Downloads 925 (23,587)

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International Financial Reporting Standards, mandatory IFRS adoption, value relevance

3.

Asymmetry in Cash Flows and Accounting Conservatism

Number of pages: 39 Posted: 19 Sep 2008 Last Revised: 04 May 2010
Henry Jarva
Aalto University - School of Business
Downloads 578 (44,898)

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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
Aalto University - School of Business
Downloads 394 (71,616)

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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
Aalto University - School of Business
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Audit fees, Conditional conservatism, Fair‐value accounting, Market efficiency, Propensity score matching

5.

Do Bank Regulation and Supervision Substitute for Bank Auditing?

Number of pages: 58 Posted: 28 Sep 2017 Last Revised: 05 May 2018
City University of New York (CUNY) - Baruch College, Aalto University - School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 185 (159,318)

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Banks, auditing, regulation, supervision, internal control, accounting

6.

Identifying Accounting Conservatism in the Presence of Skewness

Number of pages: 44 Posted: 29 Mar 2018 Last Revised: 04 Apr 2019
Henry Jarva and Matthijs Lof
Aalto University - School of Business and Aalto University
Downloads 111 (241,111)

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conditional conservatism; asymmetric timeliness; piecewise linear regression; accruals