Front page
People
Research groups
Projects
About

Suomi English

Front page
People
Research groups
Projects
About

Refine your search

Frontpage
People
Mervi Niskanen

Mervi Niskanen

Deputy Head of Department

Professor

Professor of Finance

Business School, Faculty of Social Sciences and Business Studies

[email protected] | +358 40 355 3958

Information Publications

Research emphasis on corporate finance and auditing in SMEs. Recent topics include perpectives related to ownership structures, family ownership, board structure, gender, taxation etc.

Research groups

Accounting and Finance 01.01.2019 -

Keywords

accounting auditing banking business school business studies corporate finance corporate governance credit risk finance firm performance relationship lending taxation trade credit

Publications

74/74 items

The adaptive markets hypothesis: Insights into small stock market efficiency
Rönkkö, Mikael; Holmi, Joonas; Niskanen, Mervi; Mättö, Markus. 2024. Applied economics. 56: 3048-3062 A1 Journal article (refereed), original research
Hoes corporate governance affect tax-aggressiveness? Evidence from Finland
Burman, Vijay; Mättö, Markus, Niskanen, Mervi, Ojala, Hannu. 2023. Nordic journal of business. 72: 89-106 A1 Journal article (refereed), original research
The role of auditors and banks in the tax aggressiveness of private firms
Mättö, Markus; Niskanen, Mervi; Ojala, Hannu. 2023. International journal of auditing. 27: 208-219 A1 Journal article (refereed), original research
Can exporting SMEs benefit from extending longer payment periods?
Julkunen, Saara; Mättö, Markus; Niskanen, Mervi; Niskanen, Max. 2021. International journal of export marketing
Laskentatoimi (7. uudistettu painos)
Jormakka, Raija; Koivusalo, Kaija; Lappalainen, Jaana; Niskanen, Mervi. 2021. Edita Publishing Oy
Management accounting and profitability in private healthcare SMEs
Holopainen, Riikka Maarit; Niskanen, Mervi; Rissanen, Sari. Teoksessa: Khosrow-Pour, Mehdi(toim.) , 2021. Research Anthology on Small Business Strategies for Success and Survival. s. 631 - 647. IGI Global A3 Book section, Chapters in research books
Tilintarkastuksen laatu: johdon omistusosuuden ja hallituksen rakenteen rooli yksityisesti omistetuissa yrityksissä
Ojala, Hannu; Mättö, Markus; Niskanen, Mervi. 2021. Tampere University Press
Role of the legal and financial environments in determining the efficiency of working capital management in EuropeanSMEs
Mättö, Markus; Niskanen, Mervi. 2020. International journal of finance and economics
The impact of internet and innovation on the profitability of private healthcare companies
Holopainen, Riikka; Niskanen, Mervi; Rissanen, Sari. 2020. Journal of small business and entrepreneurship
Management Accounting and Profitability in Private Healthcare SMEs
Holopainen, Riikka Maarit; Niskanen, Mervi, Rissanen, Sari. 2019. International journal of public and private perspectives on healthcare, culture, and the environment
Religion, national culture and cross-country differences in the use of trade credit: Evidence from European SMEs
Mättö, Markus; Niskanen, Mervi. 2019. International journal of managerial finance
Tax Alignment and TaxInduced Conditional Conservatism: An Empirical Analysis of European Private Firms
Karjalainen, Jussi; Niskanen, Jyrki; Niskanen, Mervi. 2019. Nordic journal of business
Trust and power as determinants of tax compliance across 44 nations
Batrancea, Larissa; Nichita, Anca; Olsen, Jerome; Kogler, Christoph; Kirchler, Erich; Hoelzl, Erik; Weiss, Avi; Torgler, Benno; Fooken, Jonas; Fuller, Joanne Schaffner, Markus; Banuri, Sheheryar; Hassanein, Medhat; Alarcón- García, Gloria; Aldemir, Ceyhan; Apostol, Oana; Bank Weinberg, Diana; Batrancea, Ioan; Belianin, Alexis; de Jesús Bello Gómez, Felipe et al (Incl. Niskanen, Mervi). 2019. Journal of economic psychology
Capital structure and firm performance in European SMEs: Does credit risk make a difference?
Li, Kang; Niskanen, Mervi; Niskanen, Jyrki. 2018. Managerial finance
The effect of audit partner gender on modified audit opinions
Karjalainen, Jukka; Niskanen, Jyrki; Niskanen, Mervi. 2018. International journal of auditing
Customer Concentration and Profitability in Private Healthcare Companies
Holopainen Riikka, Niskanen Mervi, Rissanen Sari. 2016. Advances in Economics, Business and Management Research
Financial innovation: credit default hybrid model for SME lending
Li Kang, Niskanen Jyrki, Kolehmainen Mikko, Niskanen Mervi. 2016. Expert systems with applications
Laskentatoimi
Jormakka Raija, Koivusalo Kaija, Lappalainen Jaana, Niskanen Mervi. 2015. Edita Publishing Oyj
Lender evaluations of start-up business prospects
Miettinen Marika, Niskanen Mervi. 2015. Managerial finance
Audit quality and decision-making in small companies
Ojala Hannu, Niskanen Mervi, Collis Jill, Pajunen Kati. 2014. Managerial auditing journal
Behavior and attitudes of small family firms towards different funding sources
Lappalainen Jaana, Niskanen Mervi. 2014. Journal of small business and entrepreneurship
Does Credit Risk Affect the Relationship between Earning management and Firm Performance
Li Kang ja Mervi Niskanen. 2014.
Tax aggressiveness in private family firms: An agency perspective
Steijvers Tensie, Niskanen Mervi. 2014. Journal of family business strategy
The Relation between Country Specific Factors and Working Capital - Is It about Rule of Law?
Mättö Markus, Niskanen Mervi. 2014.
Working Capital in European SMEs: Is It about Rule of Law?
Mättö Markus, Niskanen Mervi. 2014.
Are Female Auditors More Likely to Be Independent? Evidence from Modified Audit Opinions
Karjalainen, Jukka, Mervi Niskanen ja Jyrki Niskanen. 2013.
Are Female Auditors More Likely to Be Independent? Evidence from Modified Audit Opinions
Karjalainen, Jukka, Mervi Niskanen ja Jyrki Niskanen. 2013.
INBAM 2013 (International Network of business & Management Journals)
Miettinen Marika, Niskanen Mervi. 2013.
THE EFFECT OF BOARD STRUCTURE ON AUDIT QUALITY IN PRIVATE FAMILY FIRMS: THE MODERATING ROLE OF THE CEO
Niskanen, Mervi, Tensie Steijvers ja Jukka Karjalainen. 2013.
Yritysrahoitus
Niskanen Jyrki, Niskanen Mervi. 2013. Edita Publishing Oy
Audit Quality: The Role of Board Structure in Family Firms
Niskanen, Mervi, Jukka Karjalainen ja Tensie Steijvers. 2012.
Audit Quality: The Role of Board Structure in Private Firms
Niskanen, Mervi, Karjalainen Jukka ja Tensie Steijvers. 2012.
Earnings cosmetics and auditor gender: evidence from Finnish private firms
Niskanen, Jyrki, Jukka Karjalainen, Jussi Karjalainen ja Mervi Niskanen. 2012. International journal of behavioural accounting and finance
Financial Performance of SMEs-Impact of Ownership Structure and Board Composition
Lappalainen, Jaana ja Mervi Niskanen. 2012. Management research review
Laskentatoimi
Jormakka, Raija, Koivusalo, Kaija, Lappalainen, Jaana ja Mervi Niskanen. 2012. Edita, Helsinki
The determinants of cash holdings in private family firms
Steijvers, Tensie and Mervi Niskanen. 2012. Accounting and finance
Auditor gender and corporate earnings management behavior in private Finnish firms
Niskanen Jyrki, Jukka Karjalainen, Mervi Niskanen ja Jussi Karjalainen. 2011. Managerial auditing journal
Demand for Audit Quality in Private Firms: Evidence on Ownership Effects
Niskanen, Mervi, Jukka Karjalainen ja Jyrki Niskanen. 2011. International journal of auditing
Laskentatoimi
Jormakka Raija, Koivusalo Kaija, Lappalainen Jaana, Niskanen Mervi. 2011. Edita Prima Oy
Small Business Borrowing and the Owner-Manager Agency Costs: Evidence on Finnish Data
Mervi Niskanen ja Jyrki Niskanen. 2010. Journal of small business management
The Role of Auditing in Small Private Family firms: Is it about Quality and Credibility?
Niskanen, Mervi, Jukka Karjalainen ja Jyrki Niskanen. 2010. Family business review
The debt agency costs of family ownership in small and micro firms
Niskanen Mervi, Jyrki Niskanen ja Virpi Laukkanen. 2010. International journal of entrepreneurship and small business
Yritysrahoitus
Niskanen, Jyrki ja Mervi Niskanen. 2010. Edita Publishing Oy
Cash holdings of small and medium size private family firms: exploratory evidence on the effect of generational evolution
Steijvers T, Niskanen M. 2009. Corvinus University of Budapest, ECSB, EIASM
Demand for audit quality in small private firms: evidence on ownership effects
Niskanen M, Karjalainen J, Niskanen J. 2009. University of Valencia
Gender and growth of SMEs: The Finnish case
Eriksson P, Katila S, Niskanen M. 2009. Corvinus University of Budapest, ECSB, EIASM
Gender and sources of finance in Finnish SMEs: a contextual view
Eriksson P, Katila S, Niskanen M. 2009. International journal of gender and entrepreneurship
Laskentatoimi
Jormakka R, Koivusalo K, Lappalainen J, Niskanen M. 2009. Edita
Survival of start-ups: evidence on personal characteristics and lender evaluations
Niskanen M, Miettinen M. 2009. Corvinus University of Budapest, ECSB, EIASM
Bank equity claims in borrowing and firms and loan availability
Niskanen M. 2008. Corporate ownership and control
Determinants of cash holdings in SMEs: evidence on Finnish data
Niskanen M, Niskanen J. 2008.
Does board composition and ownership structure affect firm growth? Evidence on Finnish SMEs
Lappalainen J, Niskanen M. 2008.
SME performance - do ownership structure and board composition matter? [cd-rom]
Lappalainen J, Niskanen M. 2008.
Sources of finance in Finnish SMEs: does gender matter? [cd-rom]
Eriksson P, Katila S, Niskanen M. 2008.
Kasvun rahoittaminen pk-yrityksissä
Niskanen J, Niskanen M. 2007. Talentum
The debt agency costs of family ownership: firm level evidence on small and micro firms [cd-rom]
Niskanen M, Kaikkonen V, Niskanen J. 2007.
The determinants of firm growth in small and micro firms - evidence on relationship lending effects
Niskanen M, Niskanen J. 2007.
Yritysrahoitus. 5. uud. p
Niskanen J, Niskanen M. 2007. Edita
Bank equity claims in borrowing firms and loan availability
Niskanen M. 2006.
Small business borrowing and the agency costs of family ownership
Niskanen M, Niskanen J, Littunen H. 2006.
Small business borrowing and the owner-manager agency costs: evidence on Finnish data
Niskanen J, Niskanen M. 2006.
Small business borrowing and the owner-manager agency costs: evidence on Finnish data
Niskanen J, Niskanen M. 2006. Universidad Complutense de Madrid
The determinants of corporate trade credit policies in a bank-dominated financial environment: the case of finnish small firms
Niskanen J, Niskanen M. 2006. European financial management
The determinants of firm growth in small and micro firms - evidence on relationship lending effects
Niskanen M, Niskanen J. 2006.
Yritysrahoitus 3.-4. p
Niskanen J, Niskanen M. 2006. Edita
Small business borrowing and the owner-manager agency costs: evidence on finnish data
Niskanen M, Niskanen J. 2005.
The determinants of firm growth in small and micro firms - evidence on relationship lending effects
Niskanen M, Niskanen J. 2005.
The effects of bank switching: firm level evidence from finnish small and micro firms
Niskanen J, Niskanen M. 2005.
Covenants and small business. Lending: the Finnish case
Niskanen J, Niskanen M. 2004. Small business economics
Tilinpäätösanalyysi 2. tark. p
Niskanen J, Niskanen M. 2004. Edita Publishing
Kassanhallinnan ja lyhyen aikavälin rahoitussuunnittelun merkitys kasvussa
Niskanen J, Niskanen M. 2003. OPUSCAPITA JOURNAL
Tilinpäätösanalyysi
Niskanen J, Niskanen M. 2003. Edita Publishing Oy
Yritysrahoitus. 3.tark p
Niskanen J, Niskanen M. 2003. Edita
Accounts receivable and accounts payable in Finnish firm's balance sheets
Niskanen, Jyrki ja Mervi Niskanen. 2000. Liiketaloudellinen aikakauskirja

University of Eastern Finland Joensuu, Kuopio © University of Eastern Finland

Facebook Instagram YouTube LinkedIn Snapchat SoundCloud TikTok Vimeo

Accessibility statement
Cookie usage
Give feedback

Manage consent

We use cookies to optimize our website and our service.

Functional Functional Always active

The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.

Asetukset Asetukset

Tekninen tallennus tai pääsy on tarpeen laillisessa tarkoituksessa sellaisten asetusten tallentamiseen, joita tilaaja tai käyttäjä ei ole pyytänyt.

Statistics Statistics

The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you. Tekninen tallennus tai pääsy, jota käytetään yksinomaan anonyymeihin tilastollisiin tarkoituksiin. Ilman haastetta, Internet-palveluntarjoajasi vapaaehtoista suostumusta tai kolmannen osapuolen lisätietueita pelkästään tähän tarkoitukseen tallennettuja tai haettuja tietoja ei yleensä voida käyttää tunnistamaan sinua.

Marketing Marketing

The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.

Show preferences

{title} {title} {title}

Refine your search

Mervi Niskanen

Research groups

Keywords

The adaptive markets hypothesis: Insights into small stock market efficiency

Hoes corporate governance affect tax-aggressiveness? Evidence from Finland

The role of auditors and banks in the tax aggressiveness of private firms

Can exporting SMEs benefit from extending longer payment periods?

Laskentatoimi (7. uudistettu painos)

Management accounting and profitability in private healthcare SMEs

Tilintarkastuksen laatu: johdon omistusosuuden ja hallituksen rakenteen rooli yksityisesti omistetuissa yrityksissä

Role of the legal and financial environments in determining the efficiency of working capital management in EuropeanSMEs

The impact of internet and innovation on the profitability of private healthcare companies

Management Accounting and Profitability in Private Healthcare SMEs

Religion, national culture and cross-country differences in the use of trade credit: Evidence from European SMEs

Tax Alignment and TaxInduced Conditional Conservatism: An Empirical Analysis of European Private Firms

Trust and power as determinants of tax compliance across 44 nations

Capital structure and firm performance in European SMEs: Does credit risk make a difference?

The effect of audit partner gender on modified audit opinions

Customer Concentration and Profitability in Private Healthcare Companies

Financial innovation: credit default hybrid model for SME lending

Laskentatoimi

Lender evaluations of start-up business prospects

Audit quality and decision-making in small companies

Behavior and attitudes of small family firms towards different funding sources

Does Credit Risk Affect the Relationship between Earning management and Firm Performance

Tax aggressiveness in private family firms: An agency perspective

The Relation between Country Specific Factors and Working Capital - Is It about Rule of Law?

Working Capital in European SMEs: Is It about Rule of Law?

Are Female Auditors More Likely to Be Independent? Evidence from Modified Audit Opinions

Are Female Auditors More Likely to Be Independent? Evidence from Modified Audit Opinions

INBAM 2013 (International Network of business & Management Journals)

THE EFFECT OF BOARD STRUCTURE ON AUDIT QUALITY IN PRIVATE FAMILY FIRMS: THE MODERATING ROLE OF THE CEO

Yritysrahoitus

Audit Quality: The Role of Board Structure in Family Firms

Audit Quality: The Role of Board Structure in Private Firms

Earnings cosmetics and auditor gender: evidence from Finnish private firms

Financial Performance of SMEs-Impact of Ownership Structure and Board Composition

Laskentatoimi

The determinants of cash holdings in private family firms

Auditor gender and corporate earnings management behavior in private Finnish firms

Demand for Audit Quality in Private Firms: Evidence on Ownership Effects

Laskentatoimi

Small Business Borrowing and the Owner-Manager Agency Costs: Evidence on Finnish Data

The Role of Auditing in Small Private Family firms: Is it about Quality and Credibility?

The debt agency costs of family ownership in small and micro firms

Yritysrahoitus

Cash holdings of small and medium size private family firms: exploratory evidence on the effect of generational evolution

Demand for audit quality in small private firms: evidence on ownership effects

Gender and growth of SMEs: The Finnish case

Gender and sources of finance in Finnish SMEs: a contextual view

Laskentatoimi

Survival of start-ups: evidence on personal characteristics and lender evaluations

Bank equity claims in borrowing and firms and loan availability

Determinants of cash holdings in SMEs: evidence on Finnish data

Does board composition and ownership structure affect firm growth? Evidence on Finnish SMEs

SME performance - do ownership structure and board composition matter? [cd-rom]

Sources of finance in Finnish SMEs: does gender matter? [cd-rom]

Kasvun rahoittaminen pk-yrityksissä

The debt agency costs of family ownership: firm level evidence on small and micro firms [cd-rom]

The determinants of firm growth in small and micro firms - evidence on relationship lending effects

Yritysrahoitus. 5. uud. p

Bank equity claims in borrowing firms and loan availability

Small business borrowing and the agency costs of family ownership

Small business borrowing and the owner-manager agency costs: evidence on Finnish data

Small business borrowing and the owner-manager agency costs: evidence on Finnish data

The determinants of corporate trade credit policies in a bank-dominated financial environment: the case of finnish small firms

The determinants of firm growth in small and micro firms - evidence on relationship lending effects

Yritysrahoitus 3.-4. p

Small business borrowing and the owner-manager agency costs: evidence on finnish data

The determinants of firm growth in small and micro firms - evidence on relationship lending effects

The effects of bank switching: firm level evidence from finnish small and micro firms

Covenants and small business. Lending: the Finnish case

Tilinpäätösanalyysi 2. tark. p

Kassanhallinnan ja lyhyen aikavälin rahoitussuunnittelun merkitys kasvussa

Tilinpäätösanalyysi

Yritysrahoitus. 3.tark p

Accounts receivable and accounts payable in Finnish firm's balance sheets