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- Om universitetet
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- Emmeli Runesson
Emmeli Runesson
Universitetslektor
FöretagsekonomiskaOm Emmeli Runesson
Forskningsområden
- International Financial Reporting Standards, Sustainability reporting, Narrative disclosures, Capital markets,
Undervisningsområden
- Financial accounting theory, Sustainability reporting
Utvalda publikationer
Runesson, E., & Samani, N. (2022). Goodwill or “No-will”: Hubris in the tone at the top. Journal of Contemporary Accounting & Economics (forthcoming).
Banghoj, J., Marton, J., Plenborg, T., & Runesson, E. (2022), ‘Revisiting pay-performance sensitivity around IFRS adoption in Europe: The dominant role of Germany', Accounting and Business Research (forthcoming).
Runesson, E., Samani, N. & Marton, J. (2022), ’Financial accounting theory : an accounting quality approach’, Lund: Studentlitteratur (2nd ed.).
Paananen, M., Runesson, E., & Samani, N. (2021), ’De osynliga miljöskulderna och risken för felvärdering’, Organisation & Samhälle, 2021/02, 36-41.
Paananen, M., Runesson, E., & Samani, N. (2021). Time to clean up environmental liabilities reporting: disclosures, media exposure and market implications. In Accounting Forum (Vol. 45, No. 1, pp. 85-116).
Marton, J., Sandell, N. & Runesson, E. (2020). ’Företagsanalys: Från redovisning till värdering’, Lund: Studentlitteratur.
Marton, J. & Runesson, E. (2017), 'The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives', The British Accounting Review 49(2), 162--180. DOI: doi.org/10.1016/j.bar.2016.09.003
Marton, J. & Runesson, E. (2016), 'Redovisningens skuld i Europas finansiella kris', Organisation & Samhälle. ISSN: 2002-0287
Runesson, E. (2015), 'Disclosures and Judgment in Financial Reporting: Essays on Accounting Quality under International Financial Accounting Standards. PhD thesis at the University of Gothenburg', Göteborg: BAS Publishing. ISBN: 978-91-7246-335-6
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To manage or reserve accruals? Evidence from a balanced-budget requirement
reform
Pierre Donatella, Emmeli Runesson, Torbjörn Tagesson
Public Money & Management - 2023 -
Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of
Germany
Jesper Banghøy, Jan Marton, Thomas Plenborg, Emmeli Runesson
Accounting and Business Research - 2023 -
Voluntary audit and future survival: Evidence from private micro firms in
Sweden
Marita Blomkvist, Jan Marton, Emmeli Runesson, Niuosha Samani
Nordic Accounting Conference Proceedings - 2023 -
Accounting for intangible assets in private
firms
Marita Blomkvist, Jan Marton, Emmeli Runesson, Niuosha Samani
Nordic Accounting Conference Proceedings - 2023 -
Goodwill or “No-will”: Hubris in the tone at the
top
Emmeli Runesson, Niuosha Samani
Journal of Contemporary Accounting and Economics - 2022 -
Comments on ED/2022/S1 [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial
Information
-
Financial Accounting Theory - An accounting quality
approach
-
Time to clean up environmental liabilities reporting: disclosures, media exposure and market
implications
Mari Paananen, Emmeli Runesson, Niuosha Samani
Accounting Forum - 2021 -
De osynliga miljöskulderna och risken för
felvärdering
Mari Paananen, Emmeli Runesson, Niuosha Samani
Organisation & Samhälle - 2021 -
Non-financial reporting by EU extractive companies: What do they really
say?
Mari Paananen, Emmeli Runesson, Niuosha Samani
Nordic Accounting Conference (NORACC) - 2021 -
Företagsanalys - Från redovisning till
värdering
Jan Marton, Emmeli Runesson, Niklas Sandell
2020 -
Redovisning av kreditförluster i
banker
Jan Marton, Emmeli Runesson
Finansiell reglering och tillsyn / Anna-Karin Stockenstrand, Rebecca Söderström & Peter Öhman (red.). - 2019 -
Visibility and Disclosure Quality: Decommissioning
Provisions
Mari Paananen, Emmeli Runesson, Niuosha Samani
14th Workshop on European Financial Reporting (EUFIN 2018) - 2018 -
The Quality of Disclosures concerning Environmental Liabilities
and the Role of Media
Visibility
Mari Paananen, Emmeli Runesson, Niuosha Samani
Nordic Accounting Conference, 2018, Copenhagen - 2018 -
Information Uncertainty and Critical Accounting Policies and
Estimates
Elizabeth A. Gordon Gordon, Xinjie Ma, Emmeli Runesson
Nordic Accounting Conference 2018, Copenhagen - 2018 -
Information Uncertainty and Critical Accounting Policies and
Estimates
Elizabeth A. Gordon, Xinjie Ma, Emmeli Runesson
American Accounting Association: Annual meeting, Washington DC - 2018 -
Contractual implications of financial reporting enforcement and IFRS
adoption
Jesper Banghøy, Jan Marton, Thomas Plenborg, Emmeli Runesson
Presented at the Nordic Accounting Conference, Copenhagen Business School, November 15-16, 2018 - 2018 -
Financial Accounting Theory - An Accounting Quality
Approach
-
Contractual implications of financial reporting enforcement and IFRS
adoption
Jesper Banghoj, Jan Marton, Thomas Plenborg, Emmeli Runesson
XII Workshop on Empirical Research in Financial Accounting, Exeter Business School - 2017 -
Contractual implications of financial reporting enforcement and IFRS
adoption
Jan Marton, Emmeli Runesson, Jesper Banghøj, Thomas Plenborg
XII Workshop on Empirical Research in Financial Accounting, Exeter, 7-9 June, 2017 - 2017 -
The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and
incentives
Jan Marton, Emmeli Runesson
The British Accounting Review - 2017 -
Redovisningens skuld i Europas finansiella
kris
Jan Marton, Emmeli Runesson
Organisation & Samhälle - 2016 -
Comment letter to ED/2015/3 Conceptual Framework for Financial
Reporting
Jan Marton, Emmeli Runesson, Niuosha Samani
International Accounting Standards Board website - 2015 -
The effect of accounting standards on loan loss provisioning in
banks
Jan Marton, Emmeli Runesson
Contemporary Issues in Banking Conference, St Andrews 8-9 December - 2015 -
IFRS - Dilemman och
utmaningar
Jan Marton, Emmeli Runesson, Pernilla Lundqvist, Bino Catasús, Thomas Carrington, Gunilla Eklöv Alander, Gustav Johed
2015 -
Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting
Standards
Emmeli Runesson
2015 -
From Disclosure to Recognition: The Case of ``Corridor'' Accounting Under IAS 19 Employee
Benefits
Emmeli Runesson
Nordic Accounting Conference 2014, Copenhagen - 2014 -
Comments on Discussion Paper on Conceptual Framework for Financial Reporting
(DP/2013/1)
Sten Eric Ingblad, Pernilla Lundqvist, Jan Marton, Thomas Polesie, Emmeli Runesson
2014 -
Comments on Proposed Amendments to IAS 1
(ED/2014/1).
Jan Marton, Emmeli Runesson
International Accounting Standards Board - 2014 -
Judgment and Enforcement in Financial Reporting: The Case of Credit Losses in
Banks
Jan Marton, Emmeli Runesson
2014 Annual Meeting of the American Accounting Association, Atlanta 4-6 August. - 2014 -
Principles-Based Mandatory
Disclosures
Jan Marton, Emmeli Runesson
36th Annual Congress of the European Accounting Association, Paris 6-8 May, 2013 - 2013 -
Judgment in accounting: The case of credit losses in
banks
Jan Marton, Emmeli Runesson
8th Workshop on European Financial Reporting, Prague, 6-7 September 2012 - 2012 -
The principles-based nature of IFRS and its impact on the quality of
accounting
Jan Marton, Emmeli Runesson
Working Paper - 7th Workshop on European Financial Reporting (EUFIN), September 2011, Bamberg, Germany - 2011 -
Semi-Voluntary Disclosures under
IFRS
Emmeli Runesson
Financial Reporting and Business Communication Conference, 2011, University of Bristol - 2011 -
Judgment and Uncertainty in the Financial Reporting Process: The Impact on Reporting Quality and Information
Risk
Emmeli Runesson
Workshop on Auditing and Financial Accounting Research, 2010, Vaasa - 2010 -
The Principles-Based Feature of IFRS -Judgment and Its Impact on Accounting
Quality
Emmeli Runesson
2010 -
Comment Letter on the IASB Exposure Draft: Fair Value
Measurement
Jan Marton, Pernilla Rehnberg, Emmeli Runesson
Working paper - 2009