Yhteystiedot

Laskentatoimi ja rahoitus
Vaasan yliopisto
PL 700
65101 Vaasa

Puh: +358-6-324 8111
Fax: +358-6-324 8344

Yksikkövastaava
Professori Sami Vähämaa

Julkaistut väitöskirjat

Laskentatoimen ja rahoituksen väitöskirjat Vaasan yliopistossa
Doctoral theses of Accounting and Finance at the University of Vaasa, Finland

Peltomäki Jarkko (2009):

Do Investors Benefit from the Use of Options and Complexity of Derivative Strategy of a Hedge Fund?

Key words: hedge funds, informed trading, options, derivative strategies

Bürkland Sirle (2009):

Managing the development of valuable intellectual capital. The role of management control

Key words: Intellectual capital, knowledge, capabilities, management control, resource-based view

Ittonen Kim (2009):

Audit Reports and Stock Markets
Key words: audit report, stock market reaction, information asymmetry, information environment, agency costs of debt

Miettinen Johanna (2008):

The Effect of Audit Quality on the Relationship between Audit Committee Effectiveness and Financial Reporting Quality
Key words: audit committee effectiveness, audit quality, financial reporting quality

Äijö Janne (2007):

Essays on Macroeconomic News Announcements and Option-Implied Information

Key words: macroeconomic news announcements, clutered information, learning process hypothesis, option-implied information, implied volatility, implied skewness, implied kurtosis, implied probability, stock return distributions

Jokipii Annukka (2006):

The structure and effectiveness of internal control: A contingency approach. PDF

Key words: internal control, contingency theory, structural equation modeling

Wingren Tom (2005):

Essays on Activity-Based Costing Mass-tailorization, Implementation and New applications PDF (7,1 Mt)
Key words: activity-based costing, activity-based management, constructive approach, management accounting, strategic management accounting, implementation, learning

Tomperi Ilkka (2004):

Liquidity Effects, Timing and Reasons for Open-Market Share Repurchases PDF (5,1 Mt)

Key words: share repurchases, dividends, liquidity, bid-ask spread

Vähämaa Sami (2004):

Essays on option-implied information

Key words: Option-implied information, implied volatility, implied skewness, implied asymmetries, implied probability distributions, risk management, delta hedging

Graham Michael (2004):

The impact of the board of directors, block holders, and institutional investors on corporate risk-taking PDF(3,8 Mt)

Key words: Board of directors, block holders, institutional investors, risk-taking

Ylinen Mika (2004):

Management control systems in technical and administrative development projects: The effects of interactive and diagnostic use of project feedback and measurement systems on project innovativeness - Moderating effects of project manager tolerance for ambiguity PDF(6,0 Mt)

Key words: project control systems, innovation, task uncertainty, tolerance for ambiguity

Rothovius Timo (2003):

Empirical Evidence on Earnings and Analysts Earnings Forecasts PDF (4,0 Mt)

Key words: earnings, analyst, forecast, efficiency, risk

Nikkinen Jussi (2001):

Skewness and kurtosis adjusted Black-Scholes model: Small sample properties of MLE and test statistics and empirical evidence from Finland PDF (8,0 Mt)

Key words: Black-Scholes model, skewness, kurtosis, implied distribution, maximum likelihood estimator

Sahlström Petri (2000):

The effects of stock derivative markets on the underlying stock market: a study of the option markets using Finnish market as a laboratory

Key words: Stock option, option effects, efficiency, volatility, bid-ask spread, implied volatility, risk, earning

Hussain Md. Mostaque (2000):

Management accounting systems in services: empirical evidence with non-financial performance measurement in Finnish, Swedish and Japanese Banks and other financial institutions

Key words: Performance measurement, management accounting, service management, banks / financial institutions, activity-based costing, Finland, Sweden and Japan

Agbejule, Adebayo (2000):

An administrative and institutional perspective of activity-based costing implementation

Key words: Activity-based costing, administrative, implementation, and institutional theory

Heiskanen Juhani (1999):

Luottoriskien hinnoittelumallin hyväksikäyttö pankin vakavaraisuuslaskennassa ja tilinpäätöksissä

Key words: Pricing model of credit risks, bank, solvency calculation, financial statements

Niemelä Jaakko E. (1999):

Assessment of capital adequacy in the banking sector : the BIS ratio vs. an alternative multivariate approach

Key words:Capital adequacy, BIS ratio, bank regulation, the risk of bank portfolio

Martikainen Minna (1998):

Accounting losses, investors' growth expectations and the association between stock returns and accounting earnings

Key words:Accounting earnings, accounting losses, stock returns, growth opportunities, leverage, industries

Lehtinen Janne (1996):

Financial ratios in an international comparison : validity and reliability

Key words:International accounting, financial ratio analysis, classification of financial ratios, validity of financial ratios, reliability of financial ratios

Kallunki Juha-Pekka (1996):

Key words:Financial statement analysis, earnings, stock market anomalies, systematic risk

Suvas Arto (1994):

Essays on valuation of the firm

Key words:Theory of valuation of the firm, valuation of shares, cost of capital, Modigliani-Miller theory, growth of the firm, capital structure, probability of bankruptcy

Laitinen Teija (1993):

The information content of alternative income concepts in predicting corporate failure

Key words:Income concept, depreciation, incremental information, financial ratios, failure prediction

Malkamäki Markku (1993):

Essays on conditional pricing of Finnish stocks

Puttonen Vesa (1993):

The efficiency of the Finnish stock index derivatives markets

Martikainen Teppo (1990):

The individual and incremental significance of the economic determinants of stock returns and systematic risk

Key words:Financial ratio analysis, classification of financial ratios, Capital Asset Pricing Model, stock returns, systematic risk

Tuovila Olavi (1983):

Optimal financing policy of the firm: A control-theoretic approach applied to selected oil-product distribution firms