Seppo Ikäheimo
Professor, Accounting (Corporate Governance) at Aalto University School of Business
Schools
- Aalto University School of Business
Expertise
Links
Biography
Aalto University School of Business
CURRICULUM VITAE & LIST OF PUBLICATIONS
DATE OF BIRTH 23 January, 1963, Finland
EDUCATION
1996 D. Sc. (Econ) in Accounting and Finance, Turku School of Economics and Business Administration (TSEBA), Finland 1990 L. Sc. (Econ) in Accounting and Finance, TSEBA, Finland 1987 M.Sc. (Econ) in Accounting and Finance, TSEBA, Finland
PROFESSIONAL EXPERIENCE
Academic Since 2012 Full Professor of Corporate Governance (Accounting), Aalto University School of Business, Finland
2017- Head of Department (Accounting)
2013-2016 Vice Dean (Teaching and Learning), Aalto University School of Business
2009-2012 Professor of Corporate Governance and Executive Compensation (Accounting) (fixed term) Aalto University School of Economics and Helsinki School of Economics, Finland
1999-2009 Assistant Professor in Accounting, Helsinki School of Economics, Finland
1997-1998 Professor (acting) in Accounting and the head of academic unit, TSEBA at Pori, Finland
Other
Since 1994 Several expert opinions for the court on the valuation share and competition law. Member of arbitral tribunal in the case of redemption of minority shares of Eufex Pankki Oyj (2014-2015), GWS Staff Oy (2013-2014), Terveystalo Healthcare Oyj (2009) and Pohjola-Yhtymä Oyj (2006-2007). Guardian ad litem in PKC Group Oyj (2017).
Since 1999 Consultancy for listed and unlisted companies mostly in the field of executive compensation and investor relations. Most recent ones: Aalto University (professors incentive systems) (2013-2015), Herantis Pharma Oyj (share-based compensation system for the board members and executives) (2013-2014).
Board member in Pamark Oy (2012-), member in the advisory board of CV Group (2009-) and member in scientific committee of Suomen Palkitsemiskeskus Oy (2007-).
Member of the Takeover Board of Securities Market Association (2013-)
Expert member of Finnish Consultancy Group for European Public Sector Accounting Standards (EPSAS) (2014-)
Member of International Advisory Board at WU (Wirtschaftsuniversität Wien) (2016-)
Co-leadership with Olli-Pekka Lumijärvi of research group analyzing family-owned public firms for Pörssisäätiö (2017), co-leadership with Risto Tainio of research group analyzing executive compensation of Finnish state-owned companies for Finnish State Ownership Unit (2006-2008); member in the group developing Codes of Good Corporate Governance for Family business, organized by Perheyritysten liitto (2008-2009); member of Certified Investor Relations Professional (CIRP) Examination Board in Finland, 2003-2010; member of expert group hired by FAO to investigate capital investment behavior of Kenyan coffee and milk co-operations, 1998-1999.
TEACHING
Teaching awards and qualifications
Course “Investor relations” with Marja-Liisa Kuronen won the best course award of Helsinki School of Economics in year 2000.
Pedagogical studies: International Teachers Programme in SDA Bocconi, Edition 2008-2009, International Pedagogical Collaboration Project in Aalto University (8ects) (2013).
Research supervision
Completed Ph.D. theses: Seppo Kinkki, 2008, Dividend policy and minority protection; Jari Huikku, 2009, Post completion audit in capital budgeting; Terhi Chakhovich, 2010, (rewarded by Aalto University School of Economics in 2011) Essays on managerial myopia in companies with different governance structures; Leena Kostiander, 2011, Essays on Political Corporate Governance and Governance Reform: Consequences from Sociological Perspectives; Jari Melgin, 2016, Representation, Materiality and Decision Control: Essays on the Role of Board of Directors as an Intermediary Actor in Corporate Governance; Eeva Ahdekivi (DBA), 2016, Interactions between non-profit finance, governance and investment style.
Currently active Ph.D. theses: Niko Kivimäki, started in 2004 (Voluntary disclosure and valuation of R&D expenditures).
M.Sc. theses: Since 1987 supervision of about 500 M.Sc. theses in accounting (focus on compensation systems, board of directors, investor relations and capital investments).
Courses taught
Currently active: Corporate Governance for master students (CEMS course, Aalto School of Business and Helsinki School of Economics since 2008; University of Vienna in 2011, 2013, 2017; Graduate School of Management, St. Petersburg University in 2011). In 2006 also for full-time MBAs. Empirical Corporate Governance for doctoral students in Finland (2014)
Earlier: Introduction to Accounting (B.Sc. course, Helsinki School of Economics 2005-2010), Capital Investments (M.Sc. course, Helsinki School of Economics, 2009-2009), Management Accounting and Corporate Finance in New Economy (with Juhani Vaivio, CEMS course, Helsinki School of Economics, 2003-2007), Quantitative and Qualitative Methods in Accounting (M. Sc., Helsinki School of Economics, 1999-2007), Investor Relations (with Marja-Liisa Kuronen, B. Sc., Helsinki School of Economics, 1999-2004).
Executive Education on Corporate Governance, Board of Directors, Investor Relations, Executive Compensation and compensation systems for employees at Aalto Executive Education (open program Raheko, AFE and customized programs for OP-Pohjola, Finnish Ministry of Justice, HYY and Skanska).
SERVICE AND PROFESSIONAL ACTIVITIES
ACADEMIC LEADERSHIP
- Head of Department, Aalto University School of Business, Department of Accounting (2017-)
- Vice Dean, responsible for teaching and learning, Aalto University School of Business (2013-2016)
- Director of Bachelor’s program in Business (2013-2016)
- Director of Bachelor’s program of Accounting, Finance and Business Law at Aalto University School of Business and earlier at Helsinki School of Economics (2005-2013)
- Founder and the head of the academic unit, Turku School of Economics and Business Administration at Pori, 1997- 1998.
- Co-leadership of research project “Owner impatience and corporate behavior”, financed by Academy of Finland, 2007-2009, total budget 230.000 euros.
- Co-leadership of research project “Executive compensation and its influence on Finnish state-owned companies, 2006-2007, total budget 100.000 euros.
MEMBERSHIPS IN ACADEMIC EXPERT GROUPS
National level in Finland: - Total cost model for jointly financed activities, Ministry of Finance (2006-2007), publication “Kokonaiskustannusten laskenta ja niihin perustuva yhteisrahoitus” (Accounting of total costs and financing jointly financed activities based on total costs), Ministry of Finance, Publications 9/2007. Aalto University (including HSE): - Member of steering committee evaluating the quality of education at Aalto University (2011-2012, Teaching Evaluation Exercise, TEE) - Member in the Financial Reference group of Aalto University and chairperson of financial processes subgroup (2008-2009). - Resource Allocation Group at Helsinki School of Economics, 2003-2004 (defined the principles how resources should be allocated at HSE)
EDITORIAL AND REVIEW SERVICES
- Assistant editor, European Accounting Review, 1996-1997.
- Member of the editorial board in Financial Counseling and Planning (2000-2003), Accounting and Financial Control (2015-)
- Ad-hoc Reviewer: Asian Social Science (2016), Contemporary Accounting Research (1996), Corporate Governance: An international review (2012, 2015, 2016, 2017), European Accounting Review (2000, 2003, 2004, 2007, 2008, 2009, 2010, 2016, 2017), European Journal of Finance (2010), Finnish Journal of Business Economics (2002, 2003, 2005, 2008, 2009, 2010), International Review of Financial Studies (1999, 2001, 2007), Journal of Banking and Finance (2006, 2012), Journal of Economic Behavior & Organization (2007), Journal of Family Business Strategy (2011), Journal of International Accounting Review (2016), Journal of Management Accounting Research (2017), Emerging Markets Finance and Trade (2011), Management Accounting Research (2016), Scandinavian Journal of Management (2011), Thunderbird International Business Review (2009).
SERVICES IN CONFERENCES
- American Accounting Association, Doctoral Consortium, Tahoe City, California, June 1991, European Representative.
- Secretary-general of the European Accounting Association Annual Congress, Turku, April 1993.
- Conference organizer of Alternative Perspectives on Finance & Accounting Conference, Turku, June, 1998.
- Referee, discussant and chairman on about 50 congresses since 1990.
SERVICES AS PRE-EXAMINOR AND OPPONENT
- Doctoral dissertation: Anna-Maija Lantto, 2013, University of Oulu, Christina Sweins, 2011, Aalto University, School of Science and Technology (pre-examiner); Anne Eskola, 2011, University of Jyväskylä (pre-examiner and opponent); Henry Jarva, 2010, University of Oulu (pre-examiner and opponent); Eero Pätäri, 2000, Lappeenranta School of Technology (pre-examiner and opponent).
- Licenciate thesis: Samuli Knüpfer 2006; Elina Moisio 2005; Tommi Kasurinen, 2000; Toni Heikkilä 1996; Heli Hookana 1995; Lili Siitonen 1993.
Awards
Knight, First Class, of the Order of the White Rose of Finland (2015)
Jaakko Honko medal (2017)
WORK IN PROGRESS
Executive compensation systems (with Eero Kasanen)
Employee compensation systems (with Sinikka Moilanen from University of Oulu)
Exploring the interplay between national governance systems, banking regulation and the evolving role of board of directors: a case study analysis of Basel III (with Eduardo Schiehll, HEC Montreal, Canada)
M&A activities and regulation in ICT industry (with Petri Kuoppamäki and Yaping Mao)
CEO and Board of Directors (with Ben Önal and Renee Adams, University of New South Wales)
CEO and auditors (with Yaping Mao and Emma-Riikka Myllymäki)
International Corporate Governance (with Aloke Ghosh and Jack Xu, Baruch College CUNY, US and Teemu Malmi)
Internal control and stock market (with Aloke Ghosh, Baruch Collage CUNY, US, Emma-Riikka Myllymäki and Jukka Sihvonen (University of Vaasa)
PUBLICATIONS
A. International refereed journal articles
Ikäheimo S., Kallunki J.-P., Moilanen S. & Schiehll E. (2017) Do White-Collar Employee Incentives Improve Firm Profitability? Journal of Management Accounting Research, forthcoming.
Grinblatt M., Ikäheimo S., Keloharju M. & Knüpfer S. (2016) IQ and mutual fund choice. Management Science, 62, 924-944.
Taipaleenmäki J. & Ikäheimo S. (2013) On the convergence of management accounting and financial accounting – the role of information technology in accounting change. International Journal of Accounting Information Systems, 14, 321-348.
Kostiander L. & Ikäheimo S. (2012) “Independent” Consultants’ Role in the Executive Remuneration Design Process under Restrictive Guidelines. Corporate Governance: An International Review, 20, 64-83.
Ikäheimo S., Puttonen V. & Ratilainen T. (2011) External corporate governance and performance – Evidence from the Nordic countries. European Journal of Finance, 17, 427-450.
Pirjetä A., Ikäheimo S. & Puttonen V. (2010) Semiparametric risk preferences implied by executive stock options. Journal of Empirical Finance, 17, 394-412.
Ikäheimo S. & Taipaleenmäki J. (2010) The divergence and convergence of financial accounting and management accounting – institutional analysis of the U.S., Germany and Finland. Die Betriebwirthschaft, 70, 349-368.
Grinblatt M., Keloharju M. & Ikäheimo S. (2008) Social Influence and Consumption: Evidence from the Automobile Purchases of Neighbors. Review of Economics and Statistics, November, 90, 735-753.
Ikäheimo S., Kuosa N. & Puttonen V. (2006) ’The True and Fair View’ of Executive Stock Option Valuation. European Accounting Review, 15, 351-366.
Ikäheimo S., Kjellman A., Holmberg, J. & Jussila, S. (2004) Employee Stock, Stock Option Plans and Stock Market Reaction: Evidence from Finland. European Journal of Finance, Vol.10, 105-122.
Malmi T. & Ikäheimo S., 2003, Value Based Management practices – some evidence from the field. Management Accounting Research, Vol.14, 235-254.
B. Book Chapters in international academic books
Ikäheimo S. & Leino M. (2017) Corporate governance in Finland: current state of art, challenges and opportunities. In "Corporate Governance: new challenges and opportunities". Eds. Udo Braendle and Vincenzo Capizzi, Virtus, InterPress, 20 pagers, forthcoming.
Ikäheimo S. (2017) Executive compensation: Theories,their applications and consequences. In “A dean, a scholar, a friend: Texts in appreciation of Markus Granlund”. Ed. Kari Lukka, Turun kauppakorkeakoulun julkaisuja, E-serie, 25-36.
Chakhovich T., Ikäheimo S. & Seppälä T. (2010) The relation between executive time orientation and performance measurement. In “Performance Measurement & Management Control: Innovative Concepts and Practices”. Eds. Marc J. Epstein & Jean-Francois Manzoni, Emerald, Bingley, U.K., 309-341.
Ikäheimo S. (2005) Consequences of the CAPM. In Northern Lights in Accounting, ed. Jan Mouritsen and Sten Jönsson. Malmö, Liber, p.19-41.
Carnaghan C., Gibbins M. & Ikäheimo S. (1996) The interplay between accountability pressures and financial disclosure. In Accountability: power, ethos and the technologies of managing, Ch. 9, eds. Rolland Munro and Jan Mouritsen. Thomson International Business Press, 164-181.
C. Academic and other books
Ikäheimo S., Malmi T. & Walden R. (2016) Yrityksen laskentatoimi. WSOY pro. (Introduction to Accounting). Fifth fully revised edition 2012, Sixth revised edition.
Ikäheimo S., Laitinen E.K., Laitinen T. & Puttonen V. (2014) Yrityksen taloushallinto tänään. Vaasan Yritysinformaatio Oy.
Ikäheimo S., Laitinen E.K., Laitinen T. & Puttonen V. (2011) Laskentatoimi ja rahoitus. Vaasan Yritysinformaatio Oy.
Ikäheimo S., Kontu H., Kostiander L., Tainio R. & Uusitalo A. (2007) Ylimmän johdon palkitsemisjärjestelmien toimivuus valtionyhtiöissä ja osakkuusyhtiössä. Omistajaohjaus, Valtioneuvoston kanslia. (Executive compensation and their influence in Finnish state-owned companies). The results of this book were presented in Finlandia Hall.
Ikäheimo S., Lounasmeri S. and Walden, R. (2005) Yrityksen laskentatoimi. WSOY pro. (Introduction to accounting). Second revised edition 2007, Third revised edition 2009, Fourth revised edition 2010.
Ikäheimo S., Löyttyniemi T. & Tainio R. (2003) Ylimmän johdon palkitsemis-järjestelmät: Hyvä saa palkkansa? Talentum, Helsinki. (Executive compensation: Are mangers worth what they earn?).
Jämsén P., Ikäheimo S. & Malinen P. (1999) Capital formation and Kenyan farmer owned co-operatives: A case study. FAO-publications, People’s participation, No.12.
D. Other publications
- Ikäheimo S. (2011) Pk-yrityksen hallinnointi ja johdon laskentatoimi – miten kehittää toimintaa. (Corporate governance and management control in SMEs – how to improve business) Tilisanomat, 32(2), 30-33. (This article was asked by the journal editor after the presentation in Finlandia Hall, January 27th, 2011)
- Ikäheimo S. (2009) Yritysjohdon palkitsemisen puitteet, rajoitteet ja kipupisteet. Kansantaloudellinen aikakauskirja (The Finnish Economic Journal), 105, 476-484 (The boundaries, limitations and black spots in executive compensation). (This article was asked by the journal editor after a presentation in Finnish Economic Association, September 9th, 2009)
- Ikäheimo S. & Mouritsen J. (2007) Investor Relations and the Production of Fair Values and Market Values. In Total Quality in Academic Accounting: Essays in honour of Kari Lukka, edited by Markus Granlund, Turku School of Economics, Series C 3:2007.
- Ikäheimo S. (2005) Osakepohjaiset järjestelmät (Share-based compensation). In Palkitseminen globaalissa Suomessa (Compensations in Globalized Finland), ed. Matti Vartiainen and Juhani Kauhanen, p. 245-262. (Awarded book at the Helsinki University of Technology: Text book, year 2005)
- Ikäheimo S. & Riistama V., 2003, Comment on the Exposure Draft 2 on ”Share-based payment” IASB Standard, March 7th, 2003.
- Ikäheimo S. (2002) Yliarvostetut osakkeet uhka yrityksille ja yhteiskunnalle. Liiketaloudellinen Aikakauskirja (Finnish Journal of Business Economics), No.1, 93-98. (Stock market overvaluation as a threat to corporations and the society).
- Ikäheimo S., Walden R. & Immonen R. (2001) Työsuhdeoptiojärjestelmän taloudellinen perusta ja verokohtelu. Verotus (Taxation), No.2, 160-170. (The economic foundation and taxation of executive stock options)
- Walden R., Ikäheimo S. & Immonen R. (2000) Työsuhdeoptiojärjestelmien verotus. Helsingin kauppakorkeakoulun julkaisuja B-29, s.68. (Taxation of executive stock options)
- Jämsén P., Ikäheimo S. & Malinen P. (1999) Capital formation and Kenyan farmer owned co-operatives. Turku School of Economics and Business Administration, Series A-8, p.344.
- Ikäheimo S. & Kesti E. (1998) Tukea tulevaisuuden päätöksiin. Teoksessa “Satakunta yrittäjyysympäristönä”, toim. Seppo Ikäheimo & Eero Kesti. Porin korkeakouluyksikön julkaisuja, A23, 7-18. (editorial: Support for improving future decisions in business)
- Ikäheimo S. & Santavirta E. (1998) Pk-yritysten investoinnit ja niiden rahoitus. Teoksessa “Satakunta yrittäjyysympäristönä”, toim. Seppo Ikäheimo & Eero Kesti. Porin korkeakouluyksikön julkaisuja, A23, 77-102. (Small firm capital investments: processes and financing)
- Ikäheimo S. (1998) Optiojärjestelyt yrityksissä: teoria ja empiiriset havainnot. In Pekka Pihlanto – individuaali laskentatoimen tutkija ed. Kari Lukka. Publications of the Turku School of Economics and Business Administration, Series C-1. (Executive stock options: theory and empirical evidence).Heikkilä T. & Ikäheimo S. (1997) Financial management and stock markets in Finland. Liiketaloudellinen Aikakauskirja (Finnish Journal of Business Economics), No.4, 1997, 399-418.
- Ikäheimo S. (1996) Communication in the share markets. Turun kauppakorkeakoulun julkaisuja, Sarja A-9, p. 226. (Ph.D.)
- Granlund M. & Ikäheimo S. (1993) Laskentatoimen ja yrityksen arvon rakenteistumisteoreettinen tulkinta. Turun kauppakorkeakoulun julkaisuja, Sarja Keskustelua ja raportteja 13, s.61. Structuration theory based interpretations of accounting and the value of company.
- Heikkilä T. & Ikäheimo S. (1993) Contingencies behind the Subscription Terms of a Rights Issue. Turku School of Economics and Business Administration, Series Discussion and Working Papers 8, p.20.
- Ikäheimo S. & Heikkilä T. (1993) What an Equity Offer. Turku School of Economics and Business Administration, Series Discussion and Working Papers 7, p.35.
- Ikäheimo S. (1992) A report on the 1991 EAA Doctoral Colloquium and the AAA Doctoral Consortium. The European Accounting Review, Vol.1, No.1, s.189-193.
- Ikäheimo S. (1991) Osakesijoittajan informaation käyttö. Turun kauppakorkeakoulun julkaisuja, Sarja D-1, s.324. Summary: Shareholder's use of information.
- Ikäheimo S. & Lumijärvi O.-P. (1990) Investointien vaikutus osakkeiden tuottoon. Liiketaloudellinen Aikakauskirja (Finnish Journal of Business Economics), No.4, s.332-344. Summary: Stock price reactions to capital investment.
- Ikäheimo S. (1989) Filosofisia mietteitä laskentatoimen tutkimuksen kehityksestä ja jaottelusta. Liiketaloudellinen Aikakauskirja (Finnish Journal of Business Economics), No.1, 1989, s.47-62. Summary: Philosophical Thoughts of the Development and Classification of Accounting Research.
Peer-reviewed scientific articles
Journal article-refereed, Original researchIQ and mutual fund choice
Grinblatt, Mark; Ikäheimo, Seppo; Keloharju, Matti; Knüpfer, Samuli2016 in MANAGEMENT SCIENCE (INST OPERATIONS RESEARCH MANAGEMENT SCIENCES)ISSN: 0025-1909On the convergence of management accounting and financial accounting - the role of information technology in accounting change
Taipaleenmäki, Jani; Ikäheimo, Seppo2013 in INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS (Elsevier Inc.)ISSN: 1467-0895"Independent" consultants' role in the executive remuneration design process under restrictive guidelines
Kostiander, Leena; Ikäheimo, Seppo2012 in CORPORATE GOVERNANCE: AN INTERNATIONAL REVIEW (Wiley-Blackwell)ISSN: 0964-8410External corporate governance and performance: evidence from the Nordic countries
Ikäheimo, Seppo; Puttonen, Vesa; Ratilainen, Tuomas2011 in EUROPEAN JOURNAL OF FINANCE (Routledge)ISSN: 1351-847XThe divergence and convergence of financial accounting and management accounting
Ikäheimo, S.; Taipaleenmäki, J.2010 in DIE BETRIEBSWIRTSCHAFT (Routledge)ISSN: 0342-7064Market pricing of executive stock options and implied risk preferences
Pirjetä, A.; Ikäheimo, S.; Puttonen, V.2010 in JOURNAL OF EMPIRICAL FINANCE (Elsevier)ISSN: 0927-5398Social Influence and Consumption: Evidence from the Automobile Purchases of Neighbors
Grinblatt, M.; Keloharju, M.; Ikäheimo, S.2008 in REVIEW OF ECONOMICS AND STATISTICS (MIT Press Journals)ISSN: 0034-6535"The True and Fair View" of Executive Stock Option Valuation
Ikäheimo, S.; Kuosa, N.; Puttonen, V.2006 in EUROPEAN ACCOUNTING REVIEW (Routledge)ISSN: 0963-8180Employee Stock Option Plans and Stock Market Reaction: Evidence from Finland
Ikäheimo, S.; Kjellman, A.; Holmberg, J.; Jussila, S.2004 in EUROPEAN JOURNAL OF FINANCE (Routledge)ISSN: 1351-847XValue Based Management Practices - Some Evidence from the Field
Malmi, T.; Ikäheimo, S.2003 in Management Accounting Research (Academic Press Inc.)ISSN: 1044-5005Yliarvostetut osakkeet uhka yrityksille ja yhteiskunnalle
Ikäheimo, S.2002 in LIIKETALOUDELLINEN AIKAKAUSKIRJA (Liiketaloustieteellinen Yhdistys Ry)ISSN: 0024-3469Financial Management and Stock Markets in Finland
Heikkilä, T.; Ikäheimo, S.1997 in LIIKETALOUDELLINEN AIKAKAUSKIRJA (Liiketaloustieteellinen Yhdistys Ry)ISSN: 0024-3469Book section, Chapters in research booksThe relation between executive time orientation and performance measurement
Chakhovich, T.; Ikäheimo, S.; Seppälä, T.2010 ISBN: 1849507240ISSN: 1479-3512Investor Relations and the Production of Fair Values and Market Values
Ikäheimo, S.; Mouritsen, J.2007 ISBN: 951-564-540-1The consequences of CAPM
Ikäheimo, S.2005 ISBN: 87-630-0153-5Osakepohjaiset palkitsemisjärjestelmät
Ikäheimo, S.2005 ISBN: 9510302783Capital formation in Kenyan farmer-owned cooperatives
Jämsén, P.; Ikäheimo, S.; Malinen, P.1999 ISBN: 92-5-104330ISSN: 1020-122XThe Interplay between Accountability Pressures and Financial Disclosure
Carnaghan, C.; Gibbins, M.; Ikäheimo, S.1996 Conference proceedingsThe relation between executive time orientation and performance measurement
Chakhovich, T.; Ikäheimo, S.; Seppälä, T.2009 IFRS for SMEs - Do we need it?Expert based study in Finland
Ikäheimo, S.; Ojala, H.; Riistama, V.; Stening, E-M2009 On the Convergence of Financial and Management Accounting
Taipaleenmäki, J.; Ikäheimo, S.2009 SME IFRS Do we need it?Expert based study in Finland
Ikäheimo, S.; Ojala, H.; Riistama, V.; Stening, E.2008 Executive compensation: a mechanism to align managers’ interests and company goals?
Ikäheimo, S.; Kontu, H.; Tainio, R.2008 Are Mutual Fund Fees Competitive?What IQ-Related Behavior Tells Us
Grinblatt, M.; Ikäheimo, S.; Keloharju, M.2007 External corporate governance and performance - Evidence from the Nordic countries
Ikäheimo, S.; Puttonen, V.; Ratilainen, T.2007 Executive compensation: a mechanism to align managers' interests and company goals?
Ikäheimo, S.; Kontu, H.; Tainio, R.2007 Risk absorption in outsourcing and expediency of pricing model
Sirviö, S.; Ikäheimo, S.2007 Valuation of Executive Stock Options
Ikäheimo, S.; Kuosa, N.; Puttonen, V.2003 The long-term wealth effects of employee stock option plans
Kjellman, A.; Ikäheimo, S.; Pallas, Y.2003 The Long Term Wealth Effects of Stock Option Grants
Holmaberg, A.; Ikäheimo, S.; Pallas, Y.2001 Intraday Volatility Patterns in Downstairs, Upstairs and After-hours Markets
Ikäheimo, S.; Seppälä, T.2000 Employee stock option plans and stock market reaction
Ikäheimo, S.; Kjellman, A.; Holmberg, J.; Jussila, S.2000 The Volatility Analysis of Intraday Trades
Ikäheimo, S.; Seppälä, T.2000 The uses and benefits of value based management
Malmi, Teemu; Ikäheimo, Seppo2000 Stock Market Return of Employee Stock Option Plans
Holmberg, J.; Ikäheimo, S.; Jussila, S.; Kjellman, A.1999 Stock Market Reaction to the Announcements of Stock Option Plans
Holmberg, J.; Ikäheimo, S.; Jussila, S.; Kjellman, A.1999 Capital formation and Kenyan farmer owned cooperatives
Jämsén, P.; Ikäheimo, S.; Malinen, P.1999 Financial management and stock markets
Heikkilä, T.; Ikäheimo, S.1997 Process description of a rights issue
Ikäheimo, S.1995 Process description of a rights issue
Ikäheimo, S.1995 Process description of a rights issue
Ikäheimo, S.1995 The information content of rights issues and stock dividends
Ikäheimo, S.; Heikkilä, T.1995 The manager's accountability and the firm's financial disclosure management
Gibbins, M.; Ikäheimo, S.1994 The value of a company in the light of structuration theory
Granlund, M.; Ikäheimo, S.1994 Non-refereed scientific articles
Unrefereed journal articlesTyösuhdeoptiojärjestelmän taloudellinen perusta ja verokohtelu
Ikäheimo, S.; Walden, R.; Immonen, R.2001 in VEROTUS-LEHTI (European Accounting Association (EAA))ISSN: 0357-2331Book sectionTukea tulevaisuuden päätöksiin
Ikäheimo, S.; Kesti, E.1998 Optiojärjestelyt yrityksissä
Ikäheimo, S.1998 Pk-yritysten investoinnit ja niiden rahoitus
Ikäheimo, S.; Santavirta, E.1998 Scientific books (monographs)
BookYrityksen laskentatoimi
Ikäheimo, Seppo; Malmi, Teemu; Walden, Risto2012 ISBN: 978-952-63-0163-1Ylimmän johdon palkitsemisjärjestelmät : hyvä saa palkkansa?
Ikäheimo, Seppo; Löyttyniemi, Timo; Tainio, Risto2003 ISBN: 952-14-0152-4ISSN: 1455-2418Publications intended for professional communities
Published development or research reportAntitakeover provisions and performance Evidence from the Nordic countries
Ikäheimo, S.; Puttonen, V.; Ratilainen, T.2008 Ylimmän johdon palkitsemisjärjestelmien toimivuus valtionyhtiöissä ja osakkuusyhtiössä
Ikäheimo, Seppo; Kontu, Hanna; Kostiander, Leena; Tainio, Risto; Uusitalo, Antti2007 Semiparametric risk preferences implied by executive stock options
Pirjetä, A.; Ikäheimo, S.; Puttonen, V.2007 Interpersonal Effects in Consumption: Evidence from the Automobile Purchases of Neighbors
Grinblatt, M.; Keloharju, M.; Ikäheimo, S.2004 Työsuhdeoptiojärjestelmien verotus
Walden, R.; Ikäheimo, S.; Immonen, R.2000 Text book or professional handbook or guidebook or dictionaryYrityksen taloushallinto tänään
Ikäheimo, Seppo; Laitinen, Erkki K.; Laitinen, Teija; Puttonen, Vesa2014 ISBN: 951-96324-4-5Yrityksen laskentatoimi
Ikäheimo, S.; Lounasmeri, S.; Walden, R.2007 ISBN: 951-0-30814-1Yrityksen laskentatoimi
Ikäheimo, S.; Lounasmeri, S.; Walden, R.2005 ISBN: 951-0-30814-5
IQ and mutual fund choice
On the convergence of management accounting and financial accounting - the role of information technology in accounting change
"Independent" consultants' role in the executive remuneration design process under restrictive guidelines
External corporate governance and performance: evidence from the Nordic countries
The divergence and convergence of financial accounting and management accounting
Market pricing of executive stock options and implied risk preferences
Social Influence and Consumption: Evidence from the Automobile Purchases of Neighbors
"The True and Fair View" of Executive Stock Option Valuation
Employee Stock Option Plans and Stock Market Reaction: Evidence from Finland
Value Based Management Practices - Some Evidence from the Field
Yliarvostetut osakkeet uhka yrityksille ja yhteiskunnalle
Financial Management and Stock Markets in Finland
The relation between executive time orientation and performance measurement
Investor Relations and the Production of Fair Values and Market Values
The consequences of CAPM
Osakepohjaiset palkitsemisjärjestelmät
Capital formation in Kenyan farmer-owned cooperatives
The Interplay between Accountability Pressures and Financial Disclosure
Conference proceedingsThe relation between executive time orientation and performance measurement
Chakhovich, T.; Ikäheimo, S.; Seppälä, T.2009 IFRS for SMEs - Do we need it?Expert based study in Finland
Ikäheimo, S.; Ojala, H.; Riistama, V.; Stening, E-M2009 On the Convergence of Financial and Management Accounting
Taipaleenmäki, J.; Ikäheimo, S.2009 SME IFRS Do we need it?Expert based study in Finland
Ikäheimo, S.; Ojala, H.; Riistama, V.; Stening, E.2008 Executive compensation: a mechanism to align managers’ interests and company goals?
Ikäheimo, S.; Kontu, H.; Tainio, R.2008 Are Mutual Fund Fees Competitive?What IQ-Related Behavior Tells Us
Grinblatt, M.; Ikäheimo, S.; Keloharju, M.2007 External corporate governance and performance - Evidence from the Nordic countries
Ikäheimo, S.; Puttonen, V.; Ratilainen, T.2007 Executive compensation: a mechanism to align managers' interests and company goals?
Ikäheimo, S.; Kontu, H.; Tainio, R.2007 Risk absorption in outsourcing and expediency of pricing model
Sirviö, S.; Ikäheimo, S.2007 Valuation of Executive Stock Options
Ikäheimo, S.; Kuosa, N.; Puttonen, V.2003 The long-term wealth effects of employee stock option plans
Kjellman, A.; Ikäheimo, S.; Pallas, Y.2003 The Long Term Wealth Effects of Stock Option Grants
Holmaberg, A.; Ikäheimo, S.; Pallas, Y.2001 Intraday Volatility Patterns in Downstairs, Upstairs and After-hours Markets
Ikäheimo, S.; Seppälä, T.2000 Employee stock option plans and stock market reaction
Ikäheimo, S.; Kjellman, A.; Holmberg, J.; Jussila, S.2000 The Volatility Analysis of Intraday Trades
Ikäheimo, S.; Seppälä, T.2000 The uses and benefits of value based management
Malmi, Teemu; Ikäheimo, Seppo2000 Stock Market Return of Employee Stock Option Plans
Holmberg, J.; Ikäheimo, S.; Jussila, S.; Kjellman, A.1999 Stock Market Reaction to the Announcements of Stock Option Plans
Holmberg, J.; Ikäheimo, S.; Jussila, S.; Kjellman, A.1999 Capital formation and Kenyan farmer owned cooperatives
Jämsén, P.; Ikäheimo, S.; Malinen, P.1999 Financial management and stock markets
Heikkilä, T.; Ikäheimo, S.1997 Process description of a rights issue
Ikäheimo, S.1995 Process description of a rights issue
Ikäheimo, S.1995 Process description of a rights issue
Ikäheimo, S.1995 The information content of rights issues and stock dividends
Ikäheimo, S.; Heikkilä, T.1995 The manager's accountability and the firm's financial disclosure management
Gibbins, M.; Ikäheimo, S.1994 The value of a company in the light of structuration theory
Granlund, M.; Ikäheimo, S.1994 Non-refereed scientific articles
Unrefereed journal articlesTyösuhdeoptiojärjestelmän taloudellinen perusta ja verokohtelu
Ikäheimo, S.; Walden, R.; Immonen, R.2001 in VEROTUS-LEHTI (European Accounting Association (EAA))ISSN: 0357-2331Book sectionTukea tulevaisuuden päätöksiin
Ikäheimo, S.; Kesti, E.1998 Optiojärjestelyt yrityksissä
Ikäheimo, S.1998 Pk-yritysten investoinnit ja niiden rahoitus
Ikäheimo, S.; Santavirta, E.1998 Scientific books (monographs)
BookYrityksen laskentatoimi
Ikäheimo, Seppo; Malmi, Teemu; Walden, Risto2012 ISBN: 978-952-63-0163-1Ylimmän johdon palkitsemisjärjestelmät : hyvä saa palkkansa?
Ikäheimo, Seppo; Löyttyniemi, Timo; Tainio, Risto2003 ISBN: 952-14-0152-4ISSN: 1455-2418Publications intended for professional communities
Published development or research reportAntitakeover provisions and performance Evidence from the Nordic countries
Ikäheimo, S.; Puttonen, V.; Ratilainen, T.2008 Ylimmän johdon palkitsemisjärjestelmien toimivuus valtionyhtiöissä ja osakkuusyhtiössä
Ikäheimo, Seppo; Kontu, Hanna; Kostiander, Leena; Tainio, Risto; Uusitalo, Antti2007 Semiparametric risk preferences implied by executive stock options
Pirjetä, A.; Ikäheimo, S.; Puttonen, V.2007 Interpersonal Effects in Consumption: Evidence from the Automobile Purchases of Neighbors
Grinblatt, M.; Keloharju, M.; Ikäheimo, S.2004 Työsuhdeoptiojärjestelmien verotus
Walden, R.; Ikäheimo, S.; Immonen, R.2000 Text book or professional handbook or guidebook or dictionaryYrityksen taloushallinto tänään
Ikäheimo, Seppo; Laitinen, Erkki K.; Laitinen, Teija; Puttonen, Vesa2014 ISBN: 951-96324-4-5Yrityksen laskentatoimi
Ikäheimo, S.; Lounasmeri, S.; Walden, R.2007 ISBN: 951-0-30814-1Yrityksen laskentatoimi
Ikäheimo, S.; Lounasmeri, S.; Walden, R.2005 ISBN: 951-0-30814-5
The relation between executive time orientation and performance measurement
IFRS for SMEs - Do we need it?Expert based study in Finland
On the Convergence of Financial and Management Accounting
SME IFRS Do we need it?Expert based study in Finland
Executive compensation: a mechanism to align managers’ interests and company goals?
Are Mutual Fund Fees Competitive?What IQ-Related Behavior Tells Us
External corporate governance and performance - Evidence from the Nordic countries
Executive compensation: a mechanism to align managers' interests and company goals?
Risk absorption in outsourcing and expediency of pricing model
Valuation of Executive Stock Options
The long-term wealth effects of employee stock option plans
The Long Term Wealth Effects of Stock Option Grants
Intraday Volatility Patterns in Downstairs, Upstairs and After-hours Markets
Employee stock option plans and stock market reaction
The Volatility Analysis of Intraday Trades
The uses and benefits of value based management
Stock Market Return of Employee Stock Option Plans
Stock Market Reaction to the Announcements of Stock Option Plans
Capital formation and Kenyan farmer owned cooperatives
Financial management and stock markets
Process description of a rights issue
Process description of a rights issue
Process description of a rights issue
The information content of rights issues and stock dividends
The manager's accountability and the firm's financial disclosure management
The value of a company in the light of structuration theory
Työsuhdeoptiojärjestelmän taloudellinen perusta ja verokohtelu
Book sectionTukea tulevaisuuden päätöksiin
Ikäheimo, S.; Kesti, E.1998 Optiojärjestelyt yrityksissä
Ikäheimo, S.1998 Pk-yritysten investoinnit ja niiden rahoitus
Ikäheimo, S.; Santavirta, E.1998 Scientific books (monographs)
BookYrityksen laskentatoimi
Ikäheimo, Seppo; Malmi, Teemu; Walden, Risto2012 ISBN: 978-952-63-0163-1Ylimmän johdon palkitsemisjärjestelmät : hyvä saa palkkansa?
Ikäheimo, Seppo; Löyttyniemi, Timo; Tainio, Risto2003 ISBN: 952-14-0152-4ISSN: 1455-2418Publications intended for professional communities
Published development or research reportAntitakeover provisions and performance Evidence from the Nordic countries
Ikäheimo, S.; Puttonen, V.; Ratilainen, T.2008 Ylimmän johdon palkitsemisjärjestelmien toimivuus valtionyhtiöissä ja osakkuusyhtiössä
Ikäheimo, Seppo; Kontu, Hanna; Kostiander, Leena; Tainio, Risto; Uusitalo, Antti2007 Semiparametric risk preferences implied by executive stock options
Pirjetä, A.; Ikäheimo, S.; Puttonen, V.2007 Interpersonal Effects in Consumption: Evidence from the Automobile Purchases of Neighbors
Grinblatt, M.; Keloharju, M.; Ikäheimo, S.2004 Työsuhdeoptiojärjestelmien verotus
Walden, R.; Ikäheimo, S.; Immonen, R.2000 Text book or professional handbook or guidebook or dictionaryYrityksen taloushallinto tänään
Ikäheimo, Seppo; Laitinen, Erkki K.; Laitinen, Teija; Puttonen, Vesa2014 ISBN: 951-96324-4-5Yrityksen laskentatoimi
Ikäheimo, S.; Lounasmeri, S.; Walden, R.2007 ISBN: 951-0-30814-1Yrityksen laskentatoimi
Ikäheimo, S.; Lounasmeri, S.; Walden, R.2005 ISBN: 951-0-30814-5
Tukea tulevaisuuden päätöksiin
Optiojärjestelyt yrityksissä
Pk-yritysten investoinnit ja niiden rahoitus
Yrityksen laskentatoimi
Ylimmän johdon palkitsemisjärjestelmät : hyvä saa palkkansa?
Publications intended for professional communities
Published development or research reportAntitakeover provisions and performance Evidence from the Nordic countries
Ikäheimo, S.; Puttonen, V.; Ratilainen, T.2008 Ylimmän johdon palkitsemisjärjestelmien toimivuus valtionyhtiöissä ja osakkuusyhtiössä
Ikäheimo, Seppo; Kontu, Hanna; Kostiander, Leena; Tainio, Risto; Uusitalo, Antti2007 Semiparametric risk preferences implied by executive stock options
Pirjetä, A.; Ikäheimo, S.; Puttonen, V.2007 Interpersonal Effects in Consumption: Evidence from the Automobile Purchases of Neighbors
Grinblatt, M.; Keloharju, M.; Ikäheimo, S.2004 Työsuhdeoptiojärjestelmien verotus
Walden, R.; Ikäheimo, S.; Immonen, R.2000 Text book or professional handbook or guidebook or dictionaryYrityksen taloushallinto tänään
Ikäheimo, Seppo; Laitinen, Erkki K.; Laitinen, Teija; Puttonen, Vesa2014 ISBN: 951-96324-4-5Yrityksen laskentatoimi
Ikäheimo, S.; Lounasmeri, S.; Walden, R.2007 ISBN: 951-0-30814-1Yrityksen laskentatoimi
Ikäheimo, S.; Lounasmeri, S.; Walden, R.2005 ISBN: 951-0-30814-5
Antitakeover provisions and performance Evidence from the Nordic countries
Ylimmän johdon palkitsemisjärjestelmien toimivuus valtionyhtiöissä ja osakkuusyhtiössä
Semiparametric risk preferences implied by executive stock options
Interpersonal Effects in Consumption: Evidence from the Automobile Purchases of Neighbors
Työsuhdeoptiojärjestelmien verotus
Yrityksen taloushallinto tänään
Yrityksen laskentatoimi
Yrityksen laskentatoimi
Videos
Seppo Ikäheimo: "Executive compensation: theories, their practical applications and consequences"
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