Jesper Haga

Hanken School of Economics - Department of Finance and Statistics

The Foundation Bergsrådet Marcus Wallenberg Assistant Professor in Finance

P.O. Box 287

FIN-65101 Vasa

Finland

SCHOLARLY PAPERS

11

DOWNLOADS

724

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (11)

1.

Real Earnings Management in UK Private and Public Firms

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 42 Posted: 12 Feb 2016 Last Revised: 23 Sep 2018
Jesper Haga, Henrik Höglund and Dennis Sundvik
Hanken School of Economics - Department of Finance and Statistics, Hanken School of Economics and Hanken School of Economics
Downloads 317 (118,089)

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private firms, public versus private, real earnings management, opportunistic behaviour

2.

Organizational Resilience of Audit Firms - Evidence from the Outbreak of COVID-19

Number of pages: 51 Posted: 14 May 2021 Last Revised: 22 Jun 2021
Jesper Haga and Kim Ittonen
Hanken School of Economics - Department of Finance and Statistics and Hanken School of Economics - Department of Accounting
Downloads 106 (310,142)

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Audit firms, Organizational resilience, COVID-19, Audit quality, Audit report lag, Audit adjustments, Auditor resignations

3.

Are Momentum Crashes Pervasive Regardless of Strategy? Evidence from the Foreign Exchange Market

Number of pages: 10 Posted: 02 Jul 2016
Klaus Grobys and Jesper Haga
University of Vaasa and Hanken School of Economics - Department of Finance and Statistics
Downloads 101 (320,353)

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asset pricing, international financial markets, momentum crash, foreign exchange markets, currency markets.

4.

Long-Term Orientation and Earnings Management Strategies

Journal of International Accounting Research, Forthcoming
Number of pages: 42 Posted: 15 Jan 2019 Last Revised: 09 Aug 2019
Hanken School of Economics - Department of Finance and Statistics, Hanken School of Economics and Hanken School of Economics
Downloads 73 (389,923)

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earnings management, international financial reporting, long-term orientation, national culture

5.

Ruthless Exploiters or Ethical Guardians of the Workforce? Powerful CEOs and their Impact on Workplace Safety and Health

Number of pages: 47 Posted: 15 Jan 2021
Hanken School of Economics - Department of Finance and Statistics, Hanken School of Economics and Hanken School of Economics
Downloads 68 (405,250)

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CEO power, Corporate social responsibility, Workplace safety and health

6.

Cost Behavior Around Corporate Tax Rate Cuts

Journal of International Accounting, Auditing and Taxation, Vol. 34, March 2019, Pages 1-11
Number of pages: 21 Posted: 10 Aug 2019
Jesper Haga, Henrik Höglund and Dennis Sundvik
Hanken School of Economics - Department of Finance and Statistics, Hanken School of Economics and Hanken School of Economics
Downloads 33 (547,846)

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cost behavior, earnings management, tax incentive, tax reform

7.

Is Earnings Management Sensitive to Discount Rates?

Journal of Accounting Literature Volume 41, Pages 75-88. Doi.org/10.1016/j.acclit.2018.03.001.
Number of pages: 37 Posted: 17 Mar 2018 Last Revised: 15 May 2019
Jesper Haga, Kim Ittonen, Per Tronnes and Leon Wong
Hanken School of Economics - Department of Finance and Statistics, Hanken School of Economics - Department of Accounting, University of New South Wales (UNSW) and UNSW Australia Business School, School of Accounting
Downloads 11 (694,938)

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Earnings Management, Accruals, Real Activities Manipulation, Discount Rates

8.

Initial Stage Clustering When Estimating Accounting Quality Measures With Self-Organizing Maps

Expert Systems with Applications, vol. 42, no. 21, pp. 8327-8336, November 2015
Number of pages: 33 Posted: 24 Aug 2019
Jesper Haga, Jimi Siekkinen and Dennis Sundvik
Hanken School of Economics - Department of Finance and Statistics, Hanken School of Economics and Hanken School of Economics
Downloads 10 (702,615)

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Accounting quality, Clustering, Earnings management, Self-organizing maps

9.

A Neural Network Approach to Measure Real Activities Manipulation

Expert Systems with Applications, vol. 42, no. 5, pp. 2313-2322, 2014
Number of pages: 28 Posted: 24 Aug 2019
Jesper Haga, Jimi Siekkinen and Dennis Sundvik
Hanken School of Economics - Department of Finance and Statistics, Hanken School of Economics and Hanken School of Economics
Downloads 5 (741,685)

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Real Activities Manipulation, Linear Regression, Neural Networks, Multilayer Perceptron, Self-Organizing Maps

10.

Identifying Portfolio-Based Systematic Risk Factors in Equity Markets

Finance Research Letters, Forthcoming
Posted: 06 Nov 2015 Last Revised: 10 Feb 2016
Klaus Grobys and Jesper Haga
University of Vaasa and Hanken School of Economics - Department of Finance and Statistics

Abstract:

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asset pricing model, betting-against-beta factor, quality factor, investment factor, profitability factor

11.

The Market Price of Credit Risk and Economic States

Empirical Economics, Forthcoming
Posted: 18 Feb 2015 Last Revised: 03 Mar 2015
Klaus Grobys and Jesper Haga
University of Vaasa and Hanken School of Economics - Department of Finance and Statistics

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Asset pricing, Credit rating, Credit risk, Economic states, Business cycle, Market price of credit risk