Niclas Hellman

Niclas Hellman is an Associate Professor and Acting Holder of the Handelsbanken Chair in Accounting at the Stockholm School of Economics (SSE), Department of Accounting. He joined SSE in 1990 and has held leadership roles including Vice Chairman of the Swedish Accounting Standards Board (2011-2016). His expertise spans financial reporting, IFRS implementation, extractive industries accounting, and climate-related disclosures. He teaches courses like Accounting and Financial Statement Analysis and International Financial Reporting.

Research Interests:

• Financial reporting standards (IFRS) and their adoption challenges
• Accounting choices in private firms under regulatory changes
• Goodwill impairment testing and valuation methodologies
• Climate-related risk disclosures and sustainability reporting
• Corporate governance and audit effectiveness

Recent Research Trends: Recent work focuses on IFRS for SMEs impact, extractive industries challenges, and disclosure effectiveness. His 2018 Best Paper Award-winning study analyzed enhanced disclosure principles' impact on reporting quality. Current projects investigate climate risk reporting and equity instrument accounting.

Professional Affiliations: Member of EFRAG Academic Panel, Swedish Inspectorate of Auditors Examination Council, and Mistra Center for Sustainable Markets researcher. He contributes to standard-setting debates through EAA committees.

Awards: 2018 Best Paper Award in Accounting in Europe for groundbreaking disclosure research.

Teaching & Outreach: Directs SSE courses including 3310/3314 Financial Statement Analysis and 3301 International Financial Reporting. Active in executive education programs addressing accounting standards and regulatory compliance.