Mari Paananen

University of Hertfordshire

Principal Lecturer (Research)

Hertford Herts, SG13 8QF

United Kingdom

  • University of Hertfordshire

SCHOLARLY PAPERS

4

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48

Scholarly Papers (4)

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1.

The Adoption of IFRS in the UK

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 21 Posted: 01 Oct 2008
Mari Paananen and Nimita Parmar
University of Hertfordshire and University of Hertfordshire - Business School
Downloads 2,476 (11,902)
Citation 6

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IFRS, stewardship, valuation, United Kingdom

2.

The Development of Accounting Quality of IAS and IFRS Over Time: The Case of Germany

Number of pages: 40 Posted: 07 Dec 2007 Last Revised: 02 Oct 2008
Mari Paananen and Cecilia Lin
University of Hertfordshire and University of Portland
Downloads 2,418 (12,344)
Citation 29

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IAS, IFRS, Accounting quality, Value relevance, Earnings management, Timeliness

3.

Fair Value Accounting for Goodwill Under IFRS: An Exploratory Study of the Comparability in France, Germany, and the United Kingdom

Number of pages: 37 Posted: 01 Oct 2008
Mari Paananen
University of Hertfordshire
Downloads 1,931 (17,729)
Citation 13

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Fair value, Goodwill, IFRS, France, Germany, United Kingdom

4.

The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions

European Accounting Review, Forthcoming
Posted: 13 Dec 2009
Mattias Hamberg, Mari Paananen and Jiri Novak
NHH Norwegian School of Economics, University of Hertfordshire and Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Czech Republic

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goodwill, IFRS 3, impairments, managerial discretion, accounting choice, Sweden