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Peter Öhman
Mid Sweden University
FinanceAccountingBusinessEconomicsAudit
140Publications
11H-index
422Citations
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Publications 150
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The purpose of this study is to empirically investigate determinants of financial distress among small and medium-sized enterprises (SMEs) during the global financial crisis and post-crisis periods.,Several statistical methods, including multiple binary logistic regression, were used to analyse a longitudinal cross-sectional panel data set of 3,865 Swedish SMEs operating in five industries over the 2008–2015 period.,The results suggest that financial distress is influenced by macroeconomic condi...
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#1Peter ÖhmanH-Index: 11
#2Thomas CarringtonH-Index: 6
Last. Gustav JohedH-Index: 4
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#1Darush YazdanfarH-Index: 6
#2Peter ÖhmanH-Index: 11
Last. Saeid HomayounH-Index: 4
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The purpose of this paper is to empirically examine capital structure determinants of small- and medium-sized enterprises (SMEs) during and after the global financial crisis.,Statistical methods, including ordinary least squares and the generalised method of moments, were used to analyse a sample of over 40,800 Swedish SMEs operating in four industries during the 2008–2015 period.,The results indicate that the independent variables – i.e. financial crisis, profitability, size, tangibility and in...
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#1Mustafa NourallahH-Index: 1
Last. Peter ÖhmanH-Index: 11
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The paper aims to study the relationship between trust and satisfaction on mobile bank applications (MBAs) based on the experience of young bank customers (YBCs). An electronic questionnaire was developed based on previous studies and was sent to YBCs. 146 complete responses were studied by utilizing, exploratory factor analysis, regression analysis, and ANOVA. The results indicate that there is a significant relationship between trust and satisfaction, as the development of the trust in MBAs wi...
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#1Irina Dimitrova (Mid Sweden University)
#2Peter Öhman (Mid Sweden University)H-Index: 11
Last. Darush Yazdanfar (Mid Sweden University)H-Index: 6
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This paper aims to give insights upon the main challenges that bank customers can encounter and their relationships to digital payment methods usage. An online survey will be applied for collecting data and sent to critical network groups (who are also bank customers). Additional virtual observations will be employed. Factor analysis is considered to be conducted to purify the data and to prepare for further analysis, i.e. regression models.
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#1Thomas Carrington (Stockholm University)H-Index: 6
#2Tobias Johansson (Örebro University)H-Index: 9
Last. Peter Öhman (Mid Sweden University)H-Index: 11
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Based on an analysis of questionnaire data from a large sample of certified auditors, this study examines how the main type of client being served influences auditor conformity to the core values o ...
1 CitationsSource
#1Jan SvanbergH-Index: 3
#2Peter Öhman (Mid Sweden University)H-Index: 11
Last. Presha E. Neidermeyer (WVU: West Virginia University)H-Index: 5
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Abstract This study empirically examines whether an auditor's perceived ability to negotiate discretionary accounting issues with clients (auditor negotiation self-efficacy) is related to auditor objectivity, and whether an auditor's negotiation self-efficacy has a greater impact on her objectivity when the auditor's accuracy motive (professional identity) is strong rather than weak. We tested the hypotheses using a cross-sectional survey design and obtained 146 responses from among 800 surveyed...
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#1Peter ÖhmanH-Index: 11
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#1Peter ÖhmanH-Index: 11
#2Jan SvanbergH-Index: 3
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