Emmeli Runesson

Senior Lecturer

Department of Business
Visiting address
Vasagatan 1
41124 Göteborg
Postal address
Box 610
40530 Göteborg

About Emmeli Runesson

Research areas

  • International Financial Reporting Standards, Sustainability reporting, Narrative disclosures, Capital markets

Teaching areas

  • Financial accounting theory, sustainability reporting

Selected publications

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:

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