Penttinen m lausti a 2004 the competitiveness and

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Penttinen, M. & Lausti, A. 2004. The competitiveness and return components of NIPF owner-ship in Finland. The Finnish Journal of Business Economics 53(2): 135, 143–156. Penttinen, M. , Aarnio, J. & Uotila, E. 2001. Kustannuslaskenta yksityismetsätaloudessa – perusteet ja suositus. Abstract: Cost accounting in non-industrial private forestry (NIPF) – basics and recommendations. Finnish Forest Research Institute, Research Papers 798. 64 p. Penttinen, M., Aarnio, J., Uotila, E. & Valkonen, J. 1995. Kustannuslaskenta yksityismetsätaloudessa [Cost accounting in non-industrial private forestry]. Helsinki: Työtehoseuran monisteita [Work Efficiencty
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Working Papers of the Finnish Forest Research Institute 93 37 Institute, Publications] 2/1995(36). 55 p. Penttinen, M., Latukka, A., Meriläinen, H. & Salminen, O. 2004. IAS fair value and forest evaluation in farm forestry. Scandinavian Forest Economics 40: 67–80. Available at: tapahtumat/2004/ssfe/proceedings-SSFE-2004-Jarvenpaa.pdf. Summary in: Baumgartner, D. M. (ed). Proceedings of Human Dimensions of Family, Farm and Community Forestry. International Symposium, March 29- April 1, 2004, Washington State University, Pullman, WA, USA, Washington State University Extension MISC0526, pp. 299–303. Available at: Pirinen, P. 2005. Economic and normative pressures as drivers for the adotption of International Accounting Standards in Finland since 1976. European Accounting Review 14(1): 213–235. Redsven, V., Anola-Pukkila, A., Haara, A,. Hirvelä, H., Härkönen, K., Kettunen, L., Kiiskinen, A., Kärkkäinen, L., Lempinen, R., Muinonen, E., Nuutinen, T., Salminen, O., Siitonen, M. 2004. MELA 2004 Reference Manual. The Finnish Forest Research Institute. 611 p. Available at: . fi/metinfo/mela/index.htm Redsven V, Hirvelä, H., Härkönen K, Salminen, O. & Siitonen M. 2007. MELA 2007 Reference manual. The Finnish Forest Research Institute, 642 pp. ISBN 978-951-40-2069-8 (PDF). Available at: http:// Riahi-Belkaoui, A. 2004. Accounting theory. Fourth ed., London: Thomson Learning. 516 p. ISBN 1- 86152-520-6. Rochot, A. 1984. La comptabilité forestière dans huit Pays de l’Europe de l’Ouest. INRA, Laboratoire d’Economie Forestière, Nancy. 62 p. Räty, P. 1992. Reforming Finnish accounting legislation. European Accounting Review 1(2): 413–420. Räty, P. & Virkkunen, V. 2004. Kansainvälinen tilinpäätöskäytäntö - IFRS-raportointi. WSOY, Helsinki, 558 pp. ISBN 951-0-.29340-7. [In Finnish] Samuelson P. 1976. Economics of forestry in an evolving society. Economic Inquiry 14(4):466–492. Schildbach, T. 2002. IAS als Rechnungslegungstandards für alle. Betriebswirtschaftliche Forschung und Praxis 54(3):263–278. [In German] Schipper, K. 2005. The introduction of International Accounting Standards in Europe: Implications for international convergence. European Accounting Review 14(1): 101–126.
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