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The current issue of the Nordic Journal of Business features three interesting accounting articles. In the first article, Hannu Ojala (University of Tampere & Aalto University School of Business), Esko Penttinen (Aalto University School of Business), Jill Collis (Brunel University London) and Tuija Virtanen (University of Helsinki) focus on the design principles for Standard Business Reporting initiatives. The second article by Janne T. Järvinen (University of Oulu) and Kim Väätäjä (weVision Oy) investigates how companies with different customer interfaces apply time-driven activity-based costing in their customer profitability analyses. In the third article, Jenni Laininen (University of Eastern Finland) examines the association between firms’ voluntary financial disclosure and the composition of the board of directors.

I hope you enjoy reading the contributions included in this issue of the Nordic Journal of Business.

Sami Vähämaa
Editor Nordic Journal of Business

Hannu Ojala, Esko Penttinen, Jill Collis and Tuija Virtanen – Design Principles for Standard Business Reporting Initiatives: Evidence from Finland

Janne T. Järvinen and Kim Väätäjä – Customer Profitability Analysis Using Time-Driven Activity-Based Costing: Three Interventionist Case Studies 

Jenni Laininen – Board Composition as a Way to Increase Corporate Voluntary Disclosure in a Market with Concentrated Ownership 

The whole issue as PDF here

This issue of the Nordic Journal of Business consists of three peer-reviewed research articles. The first article by Antti Fredriksson (University of Turku) and Jari Kankaanpää (University of Tampere) focuses on financial reporting quality by investigating how voluntary audit committees and monitoring network are associated with accruals. In the second article, Pasi Aaltola and Marko Järvenpää from the University of Jyväskylä examine management accounting from the perspective of managers. Finally, the third article by Priyanka Shrivastava, Mirjami Ikonen and Taina Savolainen from the University of Eastern Finland investigates how trust relates to leadership style at work for the workforce of different generations.

 

I hope you enjoy reading the articles included in this issue of the Nordic Journal of Business.

 

Sami Vähämaa

Editor

Nordic Journal of Business

The whole PDF Vol 66 No 4

Research papers

Voluntary Audit Committees, Network Centrality and Accrual Estimation Errors
Antti Fredriksson and Jari Kankaanpää

Narratives on the Accounting Worldview of Practising Managers
Pasi Aaltola and Marko Järvenpää

Trust, Leadership Style and Generational Differences at Work – A Qualitative Study of a Three-Generation Workforce from Two Countries
Priyanka Shrivastava, Mirjami Ikonen and Taina Savolainen

This issue of the Nordic Journal of Business contains three peer-reviewed research articles. In the first article, Sophie Nachemson-Ekwall (Stockholm School of Economics) analyzes the role of domestic institutional investors on the corporate governance of Swedish firms. The second article by Chunyan Xie (Western Norway University of Applied Sciences) and Kjell Grønhaug (Norwegian School of Economics) examines how variations in consumption situations and cultural settings impact decision making in food presumption. Finally, in the third article, Henrik Virtanen (Hanken School of Economics) and Åsa Hagberg-Andersson (The Finnish-Swedish Chamber of Commerce) focus on the cooperation and organization of Finnish export partner groups.

I hope you enjoy reading the contributions featured in this issue of the Nordic Journal of Business.

Sami Vähämaa

Editor

Nordic Journal of Business

The whole pdf Vol. 66 No.3

Research papers

Leveraging on Home Bias: Large Stakes and Long-Termism by Swedish Institutional Investors
Sophie Nachemson-Ekwall

The Impact of Consumption Situations and Culture Differences on Decision Making in Food Prosumption
Chunyan Xie and Kjell Grønhaug

Organizing for Success: Finnish Export Partner Groups in Focus
Henrik Virtanen and Åsa Hagberg-Andersson

The current issue of the Nordic Journal of Business consists of three peer-reviewed articles. The first article by Jonas Spohr (Åbo Akademi University) examines whether quarterly accounting fundamentals and stock price changes can be used to predict profit warnings of Nordic firms. In the second article, Riitta Forsten-Astikainen, Terhi Tuominen and Pia Heilmann from Lappeenranta University of Technology focus on employees’ competences and the implications of these competences on the individual and organizational levels. The third article by Piia Pekola (Ministry of Social Affairs and Health), Ismo Linnosmaa (National Institute for Health and Welfare) and Hennamari Mikkola (Social Insurance Institution of Finland) analyzes the association between firm-level financial risk and service quality in the healthcare sector.

I hope you enjoy reading the interesting articles featured in this issue of the Nordic Journal of Business.

Sami Vähämaa

Editor

Nordic Journal of Business

Contents Vol. 66, No. 1 (Spring 2017)

The full issue (pdf)

Research papers

Do Fundamentals Convey Ex Ante Information about Profit Warnings?
Jonas Spohr

Expanding Awareness of Employees’ Competences: The Holistic Perspective as Management Tool
Riitta Forsten-Astikainen, Terhi Tuominen and Pia Heilmann

An Empirical Study on the Association between Financial Risk and Service Quality in Physiotherapy
Piia Pekola, Ismo Linnosmaa and Hennamari Mikkola

This issue includes three research articles. First Benjamin Maury examines whether shareholder portfolio holding data can be used to improve the performance of popular value investment strategies. Then Pertti Laine, Jari Stenvall and Hanni Tuominen focus on the strategic role of HR. And finally Matti Keloharju analyzes the timing of spending in Finnish municipalities

This issue of the Nordic Journal of Business (NJB) includes three peer-reviewed research articles. In the first article, Benjamin Maury from Hanken School of Economics contributes to the finance literature by examining whether shareholder portfolio holding data can be used to improve the performance of popular value investment strategies. The second article by Pertti Laine (University of Turku), Jari Stenvall (University of Tampere) and Hanni Tuominen (University of Turku) focuses on human resource competencies and the strategic role of HR.  Finally, in the third article, Matti Keloharju from Aalto University School of Business analyzes the timing of spending in Finnish municipalities.

The current issue of NJB is the first issue available in only electronic form. Given the universally declining role of printed journals in the process scholarly communication and the financial imperatives involved with print versions, The Association of Business Schools Finland has decided to continue the development of NJB in a strictly electronic form as a peer-reviewed open access journal. We are committed to being a pure open access journal without submission fees, subscription fees, or any article processing charges.

I hope you enjoy reading the interesting articles featured in this issue of the Nordic Journal of Business.

Sami Vähämaa

Editor

Nordic Journal of Business

Contents Vol. 66, No. 1 (Spring 2017)

The full issue (pdf)

Research papers

Quality at a Reasonable Price: The Role of Investors’ Portfolio Weights
Benjamin Maury

A Strategic Role for HR: Is It a Competence Issue?
Pertti Laine, Jari Stenvall and Hanni Tuominen

Year-End Purchases in Finnish Municipalities
Matti Keloharju

Dear Reader,
The last issue of 2016 was be the last issue of the Nordic Journal of Business available in printed form.

Given the universally declining role of printed journals in the process scholarly communication and the financial imperatives involved with print versions, The Association of Business Schools Finland has decided to continue the development of the Journal in a strictly electronic form as a peer-reviewed open access journal. In the future, the Nordic Journal of Business is committed to being a pure open access journal without submission fees, subscription fees, or any article processing charges. More information and all content can be found here at www.njb.fi.
If you want to receive notifications of NJB’s new issues in the future, please send a subscription e-mail to editor (at) njb.
Sami Vähämaa
Editor
Nordic Journal of Business

In this issue the first two articles focus on ethics. In the first article consumers’ attitudes toward unethical consumer behavior across different socio-demographic groups is studied. The second investigates the relationship between moral priming and cheating in test situations. Third article compares the performance of various value investment strategies in the Finnish stock market. Last two articles are related to management accounting. The research note examines the tasks and characteristics of management accountants in the context of recruitment processes.

Research papers

Investigating the Links between Socio-demographic Factors and the Acceptance of Unethical Behavior: A Survey in Finland
Arto Lindblom and Taru Lindblom

To Cheat or Not to Cheat? The Effect of a Moral Reminder on Cheating
Jori Grym and Veronica Liljander

Magic Formula vs. Traditional Value Investment Strategies in the Finnish Stock Market
Denis Davydov, Jarno Tikkanen and Janne Äijö

The State of Management Accounting Symbolized by Five Clusters of Companies
Antti Ylä-Kujala, Sini-Kaisu Kinnunen, Tero Hyvärinen, Leena Tynninen, Timo Kärri and Harri Ryynänen

Research notes

The Tasks and Characteristics of Management Accountants: Insights from Finnish Recruitment Processes
Lauri Lepistö, Marko Järvenpää, Eeva-Mari Ihantola and Iida Tuuri

This issue includes three peer-reviewed articles and a research note. The articles cover the the different concepts of network that have been used in network research, use of business intelligence systems in decision making and the relation between organizational heterarchy and leadership toward creativity in virtual work. The research note a theoretical framework and a measurement scale are proposed for exploring industrial purchasers’ behavior in supplier relationships.

Research papers

Kari Toikka, Reijo Miettinen and Juha Tuunainen: Four Concepts of Network: From Connectedness to Object-Oriented Collaboration 

Erno Nykänen, Marko Järvenpää and Henri Teittinen: Business Intelligence in Decision Making in Finnish Enterprises 

Iris Humala: Heterarchial Ontological Commitment for Leaders to Stimulate Creativity among Virtual Workforce 

Research notes

Jukka Vesalainen, Anni Rajala and Joakim Wincent: Measuring Industrial Purchasers’ Boundary Behavior in Supplier Relationships 

This special issue of the Nordic Journal of Business (NJB) focuses on Nordic corporate governance. The special issue consists of four articles presented at the 7th Annual Workshop of the Nordic Corporate Governance Network which was organized at Copenhagen Business School in June 2015.

Contents

Editor’s letter

Research papers

Steen Thomsen: Nordic Corporate Governance Revisited

Karin Jonnergård and Ulf Larsson-Olaison: Stubborn Swedes: The Persistence of the Swedish Corporate Governance System under International Reform

Wolf-Georg Ringe: German versus Nordic Board Models: Form, Function, and Convergence

Laura Arranz Aperte: The Impact of Shareholder Involvement in the Nomination Process on Board Diversity 

Issue contains three articles. In the first, Ulf Jakobsson and Timo Korkeamäki provide a review of the development trends in the ownership and corporate governance structures of large Finnish firms. Second article by Mila Hakanen and Mia Häkkinen focuses on the role of interpersonal trust in business networks. In the third article, Jukka Sihvonen and Sami Vähämaa analyze business research output in the Nordic countries across countries, disciplines, and academic institutions.

From the Editor

Ulf Jakobsson & Timo Korkeamäki – Ownership and corporate governance in Finland: A review of development trends

Mila Hakanen and Mia Häkkinen – Management possibilities for interpersonal trust in a business network Case: Health-, exercise- and wellbeing markets

Jukka Sihvonen & Sami Vähämaa – Business Research in the Nordic Countries: An Analysis of Research Output across Countries, Disciplines, and Institutions