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Article

12
JAN
2016

Vol. 64 No. 3 (Autumn 2015)

Posted By : Juuso Leivonen
Comments : 0

This issue consists of three articles. The first article by Uolevi Lehtinen and Raija Järvinen contrbutes to the marketing literature by proposing a new definition of service innovation. In the second article, Matti Keloharju and Antti Lehtinen provide a descriptive analysis of ownership patterns of Finnish listed firms. Third article by Jouni Laitinen focuses on the relationship between auditors’ civil liability and the quality of financial reporting.

 

Editor’s letter

Uolevi Lehtinen & Raija Järvinen – The Role of Service Characteristics in Service Innovations

Matti Keloharju & Antti Lehtinen – Shareownership in Finland 2015

Jouni Laitinen – The effect of limiting auditors’ liability on audit quality: Empirical evidence on liability caps and earnings management in Europe

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