Niuosha Samani
Universitetslektor, biträdande
FöretagsekonomiskaOm Niuosha Samani
Niuosha Samani is a lecturer and a researcher at the School of Business, Economics and Law, University of Gothenburg. Her PhD thesis was about the interaction between the quality of financial reporting and corporate governance. In the current research project, which is funded by Jan Wallander och Tom Hedelius Research Foundation, she examines the usefulness of financial and non-financial disclosures in assisting the decision-making of capital market users as well as the company's internal decision-making and governance effectiveness. She teaches in several courses in master programmes, including "Theoretical Perspectives of Financial Accounting" and "Corporate Governance".
Forskningsområden
- Externredovisning
- Upplysningar
- Bolagsstyrning
Utvalda publikationer
Niuosha Samani, Conny Overland & Svetlana Sabelfeld (2023). The Role of the EU Non-Financial Reporting Directive and Employee Representation in Employee-Related Disclosures. Accounting Forum, forthcoming, DOI: https://doi.org/10.1080/01559982.2022.2158773
Emmeli Runesson & Niuosha Samani, N. (2022). Goodwill or “No-will”: Hubris in the tone at the top. Journal of Contemporary Accounting & Economics, DOI: https://doi.org/10.1016/j.jcae.2022.100331
Conny Overland & Niuosha Samani (2021), The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality, European Accounting Review, DOI: https://doi.org/10.1080/09638180.2021.1919169.
Mari Paananen , Emmeli Runesson & Niuosha Samani (2021), Time to clean up environmental liabilities reporting: disclosures, media exposure and market implications, Accounting Forum, DOI: https://doi.org/10.1080/01559982.2021.1872909
Emmeli Runesson, Niuosha Samani & Jan Marton(2022) Financial Accounting Theory - An Accounting Quality Approach. Lund: Studentlitteratur.
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The role of the EU non-financial reporting directive and employee representation in employee-related
disclosures
Niuosha Samani, Conny Overland, Svetlana Sabelfeld
Accounting Forum - 2023-01-01 -
The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings
Quality
Conny Overland, Niuosha Samani
European Accounting Review - 2022-01-01 -
Goodwill or “No-will”: Hubris in the tone at the
top
Emmeli Runesson, Niuosha Samani
Journal of Contemporary Accounting and Economics - 2022-01-01 -
Comments on ED/2022/S1 [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial
Information
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Financial Accounting Theory - An accounting quality
approach
Emmeli Runesson, Niuosha Samani, Jan Marton
- 2022-01-01 -
De osynliga miljöskulderna och risken för
felvärdering
Mari Paananen, Emmeli Runesson, Niuosha Samani
Organisation & Samhälle - 2021-01-01 -
Employee representatives, employee-related disclosures, and the implementation of the Non-Financial Reporting
Directive.
Conny Overland, Svetlana Sabelfeld, Niuosha Samani
Available at SSRN 3916035 - 2021-01-01 -
Non-financial reporting by EU extractive companies: What do they really
say?
Mari Paananen, Emmeli Runesson, Niuosha Samani
Nordic Accounting Conference (NORACC) - 2021-01-01 -
Time to clean up environmental liabilities reporting: disclosures, media exposure and market
implications
Mari Paananen, Emmeli Runesson, Niuosha Samani
Accounting Forum - 2021-01-01 -
The Quality of Disclosures concerning Environmental Liabilities and the Role of Media
Visibility
Mari Paananen, Emmeli Runesson, Niuosha Samani
European Accounting Association Annual Meeting 2019 - 2019-01-01 -
Employee representatives and employee-related disclosures: A study of the implementation of the non-financial reporting regulation in
Sweden
Niuosha Samani, Svetlana Sabelfeld, Conny Overland
Financial Reporting and Business Communication Conference - 2019-01-01 -
Family owners with control enhancing mechanisms: Evidence from accruals-based and real earnings
management
Niuosha Samani
European Accounting Association Conference - 2019-01-01 -
Visibility and Decommissioning Disclosure Quality in
Europe
Mari Paananen, Emmeli Runesson, Niuosha Samani, Olle Dahlén
41st Annual Congress of the European Accounting Association 2018, Washington DC - 2018-01-01 -
Visibility and Disclosure Quality: Decommissioning
Provisions
Mari Paananen, Emmeli Runesson, Niuosha Samani
14th Workshop on European Financial Reporting (EUFIN 2018) - 2018-01-01 -
The Quality of Disclosures concerning Environmental Liabilities
and the Role of Media
Visibility
Mari Paananen, Emmeli Runesson, Niuosha Samani
Nordic Accounting Conference, 2018, Copenhagen - 2018-01-01 -
Financial Accounting Theory - An Accounting Quality
Approach
Emmeli Runesson, Niuosha Samani, Jan Marton
- 2018-01-01 -
Gender Diversity on the Board of Directors and Earnings
Management
Jan Marton, Niuosha Samani, Mikael Einer, Johan Söderqvist
The Nordic Accounting Conference 2016, Copenhagen, 17-18 November 2016. - 2016-01-01 -
Comment letter to ED/2015/3 Conceptual Framework for Financial
Reporting
Jan Marton, Emmeli Runesson, Niuosha Samani
International Accounting Standards Board website - 2015-01-01 -
Goodwill or “No-will”: The effect of CEO hubris on accounting
outcomes
Emmeli Runesson, Niuosha Samani
Nationell Redovisningskonferens (NRK) i Göteborg, 5-6 November 2015: http://fek.handels.gu.se/sektioner/redovisning/abstracts - 2015-01-01 -
Financial Reporting and Corporate Governance: Essays on the contracting role of accounting and the effects of monitoring
mechanisms
Niuosha Samani
- 2015-01-01 -
The sheep watching the
shepherd
Niuosha Samani, Conny Overland
The Nordic Accounting Conference 2014, 13-14 November 2014, Copenhagen. - 2014-01-01 -
Executive Compensation -The Role of Largest Owners and Board of Directors in
Sweden
Niuosha Samani
- 2012-01-01 -
Executive Compensation (The role of largest owners and board of
directors)
Niuosha Samani
Nordic Accounting Conference in Copenhagen 15-16 November 2012 - 2012-01-01