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Research groups
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About

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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. 4: 306-323 A1 Journal article (refereed), original research
Laskentatoimi (7. uudistettu painos)
Jormakka, Raija; Koivusalo, Kaija; Lappalainen, Jaana; Niskanen, Mervi. 2021. . . Edita Publishing Oy D5 Textbook, professional manual or guide
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. Teoksessa: Kihn, Lili-Anne; Oulasvirta, Lasse; Ruohonen, Janne; Rönkkö, Jaakko; Urpilainen, Matti; Wacker, Jani(toim.) , 2021. Tarkastus, arviointi ja valvonta murroksessa. s. 39-54. Tampere University Press A3 Book section, Chapters in research books
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. 2021; 26: 5197-5216 A1 Journal article (refereed), original research
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. [Epub ahead of print 28 May 2020]: 1-25 A1 Journal article (refereed), original research
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. 3: 1-17 A1 Journal article (refereed), original research
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. 15: 350-370 A1 Journal article (refereed), original research
Tax Alignment and TaxInduced Conditional Conservatism: An Empirical Analysis of European Private Firms
Karjalainen, Jussi; Niskanen, Jyrki; Niskanen, Mervi. 2019. Nordic journal of business. 67: 183-208 A1 Journal article (refereed), original research
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. 74: 102191 A1 Journal article (refereed), original research
Capital structure and firm performance in European SMEs: Does credit risk make a difference?
Li, Kang; Niskanen, Mervi; Niskanen, Jyrki. 2018. Managerial finance. 2019; 45: 582-601 A1 Journal article (refereed), original research
The effect of audit partner gender on modified audit opinions
Karjalainen, Jukka; Niskanen, Jyrki; Niskanen, Mervi. 2018. International journal of auditing. 22: 449-463 A1 Journal article (refereed), original research
Customer Concentration and Profitability in Private Healthcare Companies
Holopainen Riikka, Niskanen Mervi, Rissanen Sari. Teoksessa: -(toim.) , 2016. 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). s. 0130-0138. Atlantis Press B3 Non-refereed conference proceedings
Financial innovation: credit default hybrid model for SME lending
Li Kang, Niskanen Jyrki, Kolehmainen Mikko, Niskanen Mervi. 2016. Expert systems with applications. 61: 343-355 A1 Journal article (refereed), original research
Laskentatoimi
Jormakka Raija, Koivusalo Kaija, Lappalainen Jaana, Niskanen Mervi. 2015. . . Edita Publishing Oyj D5 Textbook, professional manual or guide
Lender evaluations of start-up business prospects
Miettinen Marika, Niskanen Mervi. 2015. Managerial finance. 41: 102-120 A1 Journal article (refereed), original research
Audit quality and decision-making in small companies
Ojala Hannu, Niskanen Mervi, Collis Jill, Pajunen Kati. 2014. Managerial auditing journal. 29: NA A1 Journal article (refereed), original research
Behavior and attitudes of small family firms towards different funding sources
Lappalainen Jaana, Niskanen Mervi. 2014. Journal of small business and entrepreneurship. 26: 579-599 A1 Journal article (refereed), original research
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. 5: 347-357 A1 Journal article (refereed), original research
The Relation between Country Specific Factors and Working Capital - Is It about Rule of Law?
Mättö Markus, Niskanen Mervi. Teoksessa: NA(toim.) , 2014. European Accounting Association 37th Annual Congress. s. NA. A4 Conference proceedings
Working Capital in European SMEs: Is It about Rule of Law?
Mättö Markus, Niskanen Mervi. Teoksessa: NA(toim.) , 2014. World Finance Conference Venice 2014. s. NA. A4 Conference proceedings
Are Female Auditors More Likely to Be Independent? Evidence from Modified Audit Opinions
Karjalainen, Jukka, Mervi Niskanen ja Jyrki Niskanen. Teoksessa: NA(toim.) , 2013. European Accounting Association 36th Annual Congress, 6-8 May 2013, Paris, France. s. 1-31. A4 Conference proceedings
Are Female Auditors More Likely to Be Independent? Evidence from Modified Audit Opinions
Karjalainen, Jukka, Mervi Niskanen ja Jyrki Niskanen. Teoksessa: NA(toim.) , 2013. American Accounting Association Annual Meeting, 3-7 August 2013, Anaheim, USA. s. 1-30. A4 Conference proceedings
INBAM 2013 (International Network of business & Management Journals)
Miettinen Marika, Niskanen Mervi. Teoksessa: Antonio Palma dos Reis, Helena Martins Goncalves, J. Augusto Felicio, Margarida Duarte, Ricardo Rodrigues(toim.) , 2013. INBAM 2013. s. 12. A4 Conference proceedings
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. Teoksessa: Christina Setyar, Martin Lindell(toim.) , 2013. 9TH WORKSHOP ON FAMILY BUSINESS MANAGEMENT. s. 1-21. A4 Conference proceedings
Yritysrahoitus
Niskanen Jyrki, Niskanen Mervi. 2013. . 7. Edita Publishing Oy D5 Textbook, professional manual or guide
Audit Quality: The Role of Board Structure in Family Firms
Niskanen, Mervi, Jukka Karjalainen ja Tensie Steijvers. Teoksessa: Valentincic, A. et al.(toim.) , 2012. European Accounting Association, 35th Annual Congress. s. 1-27. A4 Conference proceedings
Audit Quality: The Role of Board Structure in Private Firms
Niskanen, Mervi, Karjalainen Jukka ja Tensie Steijvers. Teoksessa: Banghoj, Jesper, Gjesdal, Froystein ja Thomas Plenborg(toim.) , 2012. Nordic Accounting Conference 2012. s. 1-21. A4 Conference proceedings
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. 3: 188-201 A1 Journal article (refereed), original research
Financial Performance of SMEs-Impact of Ownership Structure and Board Composition
Lappalainen, Jaana ja Mervi Niskanen. 2012. Management research review. 35: 1088-1108 A1 Journal article (refereed), original research
Laskentatoimi
Jormakka, Raija, Koivusalo, Kaija, Lappalainen, Jaana ja Mervi Niskanen. 2012. . 3. Edita, Helsinki D5 Textbook, professional manual or guide
The determinants of cash holdings in private family firms
Steijvers, Tensie and Mervi Niskanen. 2012. Accounting and finance. NN: 1-24 A1 Journal article (refereed), original research
Auditor gender and corporate earnings management behavior in private Finnish firms
Niskanen Jyrki, Jukka Karjalainen, Mervi Niskanen ja Jussi Karjalainen. 2011. Managerial auditing journal. 26: 778-793 A1 Journal article (refereed), original research
Demand for Audit Quality in Private Firms: Evidence on Ownership Effects
Niskanen, Mervi, Jukka Karjalainen ja Jyrki Niskanen. 2011. International journal of auditing. 15: 43-65 A1 Journal article (refereed), original research
Laskentatoimi
Jormakka Raija, Koivusalo Kaija, Lappalainen Jaana, Niskanen Mervi. 2011. . 2. Edita Prima Oy D5 Textbook, professional manual or guide
Small Business Borrowing and the Owner-Manager Agency Costs: Evidence on Finnish Data
Mervi Niskanen ja Jyrki Niskanen. 2010. Journal of small business management. 48: 16-31 A1 Journal article (refereed), original research
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. 23: 230-245 A1 Journal article (refereed), original research
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. 11: 353-366 A1 Journal article (refereed), original research
Yritysrahoitus
Niskanen, Jyrki ja Mervi Niskanen. 2010. . . Edita Publishing Oy D5 Textbook, professional manual or guide
Cash holdings of small and medium size private family firms: exploratory evidence on the effect of generational evolution
Steijvers T, Niskanen M. Teoksessa: Hortoványi L(toim.) , 2009. 23 rd RENT Conference. The Entrepreneurial Growth of the Firm [CD-ROM]. s. . Corvinus University of Budapest, ECSB, EIASM A4 Conference proceedings
Demand for audit quality in small private firms: evidence on ownership effects
Niskanen M, Karjalainen J, Niskanen J. Teoksessa: (toim.) , 2009. Fifth European Auditing Research Network Symposium. Proceedings. s. [33 p.]. University of Valencia A4 Conference proceedings
Gender and growth of SMEs: The Finnish case
Eriksson P, Katila S, Niskanen M. Teoksessa: Hortoványi L(toim.) , 2009. 23 rd RENT Conference. The Entrepreneurial Growth of the Firm [CD-ROM]. s. . Corvinus University of Budapest, ECSB, EIASM A4 Conference proceedings
Gender and sources of finance in Finnish SMEs: a contextual view
Eriksson P, Katila S, Niskanen M. 2009. International journal of gender and entrepreneurship. 1: 176-191 A1 Journal article (refereed), original research
Laskentatoimi
Jormakka R, Koivusalo K, Lappalainen J, Niskanen M. 2009. . . Edita D5 Textbook, professional manual or guide
Survival of start-ups: evidence on personal characteristics and lender evaluations
Niskanen M, Miettinen M. Teoksessa: Hortoványi L(toim.) , 2009. 23 rd RENT Conference. The Entrepreneurial Growth of the Firm [CD-ROM]. s. . Corvinus University of Budapest, ECSB, EIASM A4 Conference proceedings
Bank equity claims in borrowing and firms and loan availability
Niskanen M. 2008. Corporate ownership and control. 5: 466-476 A1 Journal article (refereed), original research
Determinants of cash holdings in SMEs: evidence on Finnish data
Niskanen M, Niskanen J. Teoksessa: Hartmann F(toim.) , 2008. 31st Annual Congress EAA Erasmus University Rotterdam. s. [25]. A4 Conference proceedings
Does board composition and ownership structure affect firm growth? Evidence on Finnish SMEs
Lappalainen J, Niskanen M. Teoksessa: (toim.) , 2008. 15th Nordic Conference on Small Business Research. Conference Proceedings. s. [17]. A4 Conference proceedings
SME performance - do ownership structure and board composition matter? [cd-rom]
Lappalainen J, Niskanen M. Teoksessa: (toim.) , 2008. Rent XXII - Research in Entrepreneurship and small business. s. [25]. A4 Conference proceedings
Sources of finance in Finnish SMEs: does gender matter? [cd-rom]
Eriksson P, Katila S, Niskanen M. Teoksessa: (toim.) , 2008. Rent XXII - Research in Entrepreneurship and Small Business. s. [22]. A4 Conference proceedings
Kasvun rahoittaminen pk-yrityksissä
Niskanen J, Niskanen M. Teoksessa: Laukkanen T(toim.) , 2007. Kasvuyritys. s. 327-340. Talentum D2 Article in a professional book (incl. an introduction by the editor)
The debt agency costs of family ownership: firm level evidence on small and micro firms [cd-rom]
Niskanen M, Kaikkonen V, Niskanen J. Teoksessa: (toim.) , 2007. ICSB 2007 Conference Proceedings. 52nd World Conference. s. [16]. A4 Conference proceedings
The determinants of firm growth in small and micro firms - evidence on relationship lending effects
Niskanen M, Niskanen J. Teoksessa: (toim.) , 2007. European Financial Management Association 2007 Annual Conference. s. [23]. A4 Conference proceedings
Yritysrahoitus. 5. uud. p
Niskanen J, Niskanen M. 2007. . . Edita D5 Textbook, professional manual or guide
Bank equity claims in borrowing firms and loan availability
Niskanen M. 2006. . : [29 p.] D1 Article in a trade journal
Small business borrowing and the agency costs of family ownership
Niskanen M, Niskanen J, Littunen H. Teoksessa: (toim.) , 2006. International Comparisons in the Financing of SMEs in Developed Countries. A Conference at the University of Warwick, Warwick Business School. s. [17 p.). A4 Conference proceedings
Small business borrowing and the owner-manager agency costs: evidence on Finnish data
Niskanen J, Niskanen M. Teoksessa: (toim.) , 2006. International Comparisons in the Financing of SMEs in Developed Countries. A Conference at the University of Warwick, Warwick Business School. s. [23 p.]. A4 Conference proceedings
Small business borrowing and the owner-manager agency costs: evidence on Finnish data
Niskanen J, Niskanen M. Teoksessa: (toim.) , 2006. European Financial Management Association 2006 Annual Conference. 15th Annual Meeting. s. [23 p.]. Universidad Complutense de Madrid A4 Conference proceedings
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. 12: 81-102 A1 Journal article (refereed), original research
The determinants of firm growth in small and micro firms - evidence on relationship lending effects
Niskanen M, Niskanen J. 2006. . : [24 p.] D1 Article in a trade journal
Yritysrahoitus 3.-4. p
Niskanen J, Niskanen M. 2006. . . Edita D5 Textbook, professional manual or guide
Small business borrowing and the owner-manager agency costs: evidence on finnish data
Niskanen M, Niskanen J. 2005. . : (22 p.) D1 Article in a trade journal
The determinants of firm growth in small and micro firms - evidence on relationship lending effects
Niskanen M, Niskanen J. 2005. . : (24 p.) D1 Article in a trade journal
The effects of bank switching: firm level evidence from finnish small and micro firms
Niskanen J, Niskanen M. 2005. . : (23 p.) D1 Article in a trade journal
Covenants and small business. Lending: the Finnish case
Niskanen J, Niskanen M. 2004. Small business economics. 23: 137-149 A1 Journal article (refereed), original research
Tilinpäätösanalyysi 2. tark. p
Niskanen J, Niskanen M. 2004. . . Edita Publishing D5 Textbook, professional manual or guide
Kassanhallinnan ja lyhyen aikavälin rahoitussuunnittelun merkitys kasvussa
Niskanen J, Niskanen M. 2003. OPUSCAPITA JOURNAL. 20: 10-11 D1 Article in a trade journal
Tilinpäätösanalyysi
Niskanen J, Niskanen M. 2003. . . Edita Publishing Oy D5 Textbook, professional manual or guide
Yritysrahoitus. 3.tark p
Niskanen J, Niskanen M. 2003. . . Edita D5 Textbook, professional manual or guide
Accounts receivable and accounts payable in Finnish firm's balance sheets
Niskanen, Jyrki ja Mervi Niskanen. 2000. Liiketaloudellinen aikakauskirja. 49: 489-503 A1 Journal article (refereed), original research

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

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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