Loading content
Professor Mari Paananen

Professor Mari Paananen

Associate Professor of Accounting

6690

+44 (0) 1392 726690

1.11
Streatham Court, University of Exeter, Rennes Drive, Exeter, EX4 4PU, UK

Mari Paananen is an Associate Professor of Accounting who joined the University of Exeter Business School in 2012.

She graduated from the University of North Texas in 2003 and her research interests are in financial reporting and its capital market effects. In particular, the effects of disclosures and accounting choices on equity and debt capital. Her teaching specialism lies in financial accounting and financial statement analysis at the undergraduate and postgraduate levels.

Prior to her appointment at Exeter, she was a senior lecturer at Brunel University.

Nationality: Swedish

Research

Research interests

  • Capital market implications of accounting choices
  • Banks’ choices related to fair value accounting and disclosures in financial crises
  • The consequences of increasing financial reporting complexity
  • The quality of financial reporting across types of SMEs and the effect on cost debt

Mari has lately been working on the impact of the financial crisis and its consequences related to financial reporting and equity markets. In particular, she has studied banks’ choices with respect to using different levels of fair value during the financial crisis and consequences of banks’ risk disclosures under IFRS 7. She also investigates the increasing financial reporting complexity over time.

She is also involved in a couple of research project using unique data available only in Scandinavian countries. One of these projects examines founder controlled firms performance and disclosure practices. Another study the financial reporting quality and cost of debt across different types of SMEs.

Current research activity

Mari is the primary supervisor for Evisa Mitro who is studying firms’ choices with respect to post retirement benefits. She also serves on the committee for Jeff Downing, a student at Norges Handelshøyskole (NHH).

Key publications | Publications by category | Publications by year

Key publications


Paananen M, Renders A, Blomkvist M (2016). Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms. Accounting in Europe, 13(1), 21-42. Abstract.  Full text.

Publications by category


Journal articles

Paananen M, Renders A, Blomkvist M (2016). Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms. Accounting in Europe, 13(1), 21-42. Abstract.  Full text.
Birt J, Hellman N, Jorissen A, Mason S, Paananen M (2016). What is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation. Accounting in Europe, 13(2), 269-283. Abstract.  Full text.
Paananen M, Renders A, Shima KM (2012). The amendment of IAS 39: Determinants of reclassification behavior and capital market consequences. Journal of Accounting, Auditing and Finance, 27(2), 208-235. Abstract.
Lin H, Paananen M (2011). A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS. International Journal of Accounting, Auditing and Performance Evaluation, 7(3), 219-252. Abstract.
Hamberg M, Paananen M, Novak J (2011). The adoption of ifrs 3: the effects of managerial discretion and stock market reactions. European Accounting Review, 20(2), 263-288. Abstract.
Paananen M, Lin H (2009). The development of accounting quality of IAS and IFRS over time: the case of Germany. Journal of International Accounting Research, 8(1), 31-55. Abstract.
Lin H, Paananen M (2006). How and why corporate governance models affect choices of Generally Accepted Accounting Principles. International Journal of Accounting, Auditing and Performance Evaluation, 3(4), 409-433. Abstract.
Nydén A, Paananen M, Gillberg C (2000). Neuropsychiatric disorders in children - Cost effectiveness of a psychoeducational intervention programme. Lakartidningen, 97(48), 5634-5641. Abstract.
Blake J, Fortes H, Gowthorpe C, Paananen M (1999). Implementing the EU accounting directives in Sweden - Practitioners' views. International Journal of Accounting, 34(3), 421-438. Abstract.

Publications by year


2016

Paananen M, Renders A, Blomkvist M (2016). Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms. Accounting in Europe, 13(1), 21-42. Abstract.  Full text.
Birt J, Hellman N, Jorissen A, Mason S, Paananen M (2016). What is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation. Accounting in Europe, 13(2), 269-283. Abstract.  Full text.

2012

Paananen M, Renders A, Shima KM (2012). The amendment of IAS 39: Determinants of reclassification behavior and capital market consequences. Journal of Accounting, Auditing and Finance, 27(2), 208-235. Abstract.

2011

Lin H, Paananen M (2011). A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS. International Journal of Accounting, Auditing and Performance Evaluation, 7(3), 219-252. Abstract.
Hamberg M, Paananen M, Novak J (2011). The adoption of ifrs 3: the effects of managerial discretion and stock market reactions. European Accounting Review, 20(2), 263-288. Abstract.

2009

Paananen M, Lin H (2009). The development of accounting quality of IAS and IFRS over time: the case of Germany. Journal of International Accounting Research, 8(1), 31-55. Abstract.

2006

Lin H, Paananen M (2006). How and why corporate governance models affect choices of Generally Accepted Accounting Principles. International Journal of Accounting, Auditing and Performance Evaluation, 3(4), 409-433. Abstract.

2000

Nydén A, Paananen M, Gillberg C (2000). Neuropsychiatric disorders in children - Cost effectiveness of a psychoeducational intervention programme. Lakartidningen, 97(48), 5634-5641. Abstract.

1999

Blake J, Fortes H, Gowthorpe C, Paananen M (1999). Implementing the EU accounting directives in Sweden - Practitioners' views. International Journal of Accounting, 34(3), 421-438. Abstract.

Awards and Honours

  • 2010 Svenska Handelsbanken has funded a research project involving myself and researchers from Gothenburg University, Sweden, the Norwegian School of Economics and Business Administration in Bergen, Norway, and the Copenhagen Business School in Copenhagen, Denmark. The project title is “The Effects of Changing Governance and Financial Reporting on Accounting Quality and Stock Market,” in total SEK 2,200,000.
  • 2008 The British Academy’s Small Research Grant £4,283
  • 2007 The University of Hertfordshire Vice Chancellor’s Grant Scheme £3,952
  • 2006 Funding from the University of Hertfordshire of the “Pathfinder Project – Accounting, Finance and Economics,” a project aiming at using new technology in conjunction with traditional teaching methods to enhance deep learning and establish a departmental commitment to a culture change in teaching. The project started in September 2006 and ended in August 2007. In total £30,000.
  • 2005 The Torsten and Ragnar Söderbergs Stiftelses Scholarship January 2005 to December 2005, SEK 150,000.
  • 2002 The Jane Sewell Fund Scholarship, 2002 (funding for PhD candidates) $5,000

Mari teaches mainly financial accounting and financial statement analysis on both undergraduate and postgraduate level. She also teaches research oriented modules bringing in recent research and current issues in accounting.

Modules

2016/17