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Hjelström, Tomas

Assistant Professor
Department of Accounting
Program Director
SSE Executive Education

Tomas Hjelström holds a PhD from the Stockholm School of Economics (Department of Accounting). His primary research interests are within financial accounting, particularly application of accounting standards, and financial analysis and valuation, particularly behavioral aspects of valuation such as effects of individuals and their personal characteristics on forecast variables and ownership structure.


Academic Publications

Hjelström, T., Kallunki, J-P., Nilsson, H., Tylaite, M. (2019), "Executives' Personal Tax Behavior and Corporate Tax Avoidance Consistency", European Accounting Review (forthcoming), https://doi.org/10.1080/09638180.2019.1642222  


Johansson, S-E.; Hjelström, T.; Hellman, N. (2016), ”Accounting for Goodwill under IFRS: A Critical Analysis”, Journal of International Accounting, Auditing and Taxation, (27), pp. 13-25

Douglas, E., Carlsson-Wall, M., & Hjelstrom, T. (2014), “Negotiating equity share and management control of the entrepreneurial new venture”, Venture Capital: An International Journal of Entrepreneurial Finance, Vol 16, no 4, pp. 287-307

Hjelström, T. (2007), "The Closed-End Investment Company Premium Puzzle", EFI Stockholm, Doctoral dissertation

Other Publications

Hjelström, A., Hjelström, T. & Sjögren, E. (2014), Decision usefulness explored - An investigation of capital market actors´ use of financial reports. Stockholm: Confederation of Swedish Enterprise/Svenskt näringsliv

Current Working Papers

Ecker. F., Hjelström, T., Olsson, P., Setterberg, H., (2015) "IFRS Adoption and Analysts' Earnings Adjustments"

Hjelström, A., Hjelström, T., Sjögren, E. (2014), "Through the Looking Glass: An Empirical Analysis of Capital Market Actors' Use of Financial Information"

Hjelström, T. (2012), "Diversification and Discounts on Closed-End Investment Companies”, August 2012,


Hjelström, T.; Schuster, W.; (2011), “Consolidated Reporting for Step-Wise Acquisitions”;

Hjelström, T.; Schuster, W.; (2011), “Preparers’ Application of IFRS – Sources of Guidance and Communication to Investors”

Hjelström, T., Strömsten, T. (2007), "How the logics of the financial market and an industrial network influence an organizational control system”


Fall 2016 
• Course director: Corporate Valuation (3304),MSc in Business & Economics, specialization in Accounting and Financial Management

Spring 2017 
• Course director: Inledande redovisning (300), BSc in Business & Economics

Spring 2017 
• Course director: Financial Accounting from A Preparer Perspective (3305), MSc in Business & Economics, specialization in Accounting and Financial Management 


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