Vol. 64 No. 3 (Autumn 2015)
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.
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