Niclas Hellman

Niclas Hellman joined the Department of Accounting in 1990 and holds a PhD from the Stockholm School of Economics (2000). His research areas are financial accounting and auditing. Niclas is currently working on projects investigating financial analysts’ evaluations of corporate acquisitions under IFRS accounting, improvements in the efficiency of goodwill impairment tests, and accounting choice in response to regulatory change. Niclas teaches accounting, auditing and financial statement analysis courses in bachelor and master programs at SSE. He is also Chairman of the Financial Reporting Standards Committee of the European Accounting Association and Member of the European Financial Reporting Advisory Group (EFRAG) Academic Panel. Niclas was a Member of the Swedish Accounting Standards Board (Bokföringsnämnden) during 2008-2016 (Vice Chairman 2011-2016).

Recent publications

The goodwill impairment test under IFRS: objective, effectiveness and alternative approaches. (2022). Forthcoming in Journal of International Accounting, Auditing and Taxation, Available at SSRN: https://ssrn.com/abstract=4157729. Together with Tomas Hjelström.

The impact of an IFRS for SMEs-based standard on financial reporting properties and cost of debt financing: evidence from Swedish private firms. (2022). European Accounting Review, pp. 1–31. Together with Henrik Nilsson, Milda Tylaite and Derya Vural.

Discussion of ‘Accounting for intangible assets: suggested solutions’. (2021). Accounting and Business Research,

Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes. (2020). Journal of International Accounting, Auditing and Taxation. Vol. 41, No. 1, pp 1–17. Together with Patric Andersson.

Sell-side analysts and corporate acquisitions: case study findings. (2020). Vol. 12, No. 4, pp 437–464. Qualitative Research in Financial Markets. Together with Patric Andersson and Johan Graaf.

On the ‘Disclosure Initiative – Principles of Disclosure’: the EAA Financial Reporting Standards Committee’s view. (2020). Accounting in Europe, Vol. 17, No. 1, pp 1–32. Together with Cristina Abad, Elisabetta Barone, Benita M. Gullkvist, Ana Marques, Jan Marton, Stephani Mason, Ricardo Luiz Menezes Silva, Ana Morais, Soledad Moya Gutierrez, Alberto Quagli and Anna Vysotskaya.

Extractive industries reporting: a review of accounting challenges and the research literature. (2019). Abacus, Vol. 55, No. 1, pp 42–91. Together with Sidney J. Gray and Mariya N. Ivanova.

Analysis of changing regulatory conditions, new accounting policies and the global financial crisis: the case of Swedish banks. In Krivogorsky, V. (Ed.), Institutions and Accounting Practices after the Financial Crisis: International Perspective. (2019). Routledge, ISBN: 978-1-138-20480-5, Chapter 7. Together with Henrik Andersson.

Introducing more IFRS principles of disclosure – will the poor disclosers improve? (2018). Accounting in Europe, 15(2): 242–321. Together with Jordi Carenys and Soledad Moya. Winner of the Best Paper Award 2018.

Accounting for goodwill under IFRS: a critical analysis. (2016). Journal of International Accounting, Auditing and Taxation, 27: 13–25. Together with Sven-Erik Johansson and Tomas Hjelström.

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. (2016). Accounting in Europe, 13(2): 269–283. Together with Jacqueline Birt, Ann Jorissen, Stephani Mason and Mari Paananen.

On the ‘Review of Structure and Effectiveness of the IFRS Foundation’: the EAA’s Financial Reporting Standards Committee’s view. (2016). Accounting in Europe, 13(2): 285–294. Together with Begoña Giner, Ann Jorissen, Alberto Quagli and Amine Taleb.

The impact of IFRS goodwill reporting on financial analysts’ equity valuation judgements: some experimental evidence. (2016). Accounting and Finance. 56(1): 113–157. Together with Patric Andersson and Emelie Fröberg.

The persistence of international accounting differences as measured on transition to IFRS. (2015). Accounting and Business Research, 45(2): 166-195. Together with Sidney J. Gray, Richard D. Morris and Axel Haller.

Revisionens roll i bolagsstyrningen, (2013). Together with Bino Catasùs and Chris Humphrey, SNS Förlag.

Soft adoption and reporting incentives - A study of the impact of IFRS on financial statements in Sweden. (2011). Journal of International Accounting Research, 10(1): 61-83.

Chief financial officer influence on audit planning. (2011). International Journal of Auditing, Vol. 15, No. 3, pp 247-274.