Markku Vieru

Professor of Accounting 

Docent of Financial Accounting (University of Oulu, Oulu Business School)

Ph.D. (University of Oulu)

+ 358 (0)400 377 641


Markku Vieru holds a Ph.D. in Business Administration (Accounting) from the University of Oulu, Finland. His publications include more than 20 refereed articles and book sections in such scientific journals as International Journal of Contemporary Hospitality Management, Current Issues in Tourism, Journal of Revenue and Pricing Management,  Journal of Business Finance & Accounting, Journal of Multinational Financial Management, Multinational Finance Journal,  Scandinavian Journal of Hospitality and Tourism, and Tourism Economics. He has acted as the Dean of a faculty and Head of department at University of Lapland and he currently hold the Chair of Investment Steering Committee at the University of Lapland.

Research interests /Tutkimusintressit

    • Accounting, Finance and Economics in Tourism Business
    • Revenue Management and Pricing
    • Corporate Governance and Auditing
    • Sustainability Orientation and Reporting
    • Market Responses to Corporate Disclosure
    • Investor´s Trading Behavior
    Key publications / Tärkeimmät julkaisut
    • Falk, M. & Vieru, M. (2018). Myth of early booking gains. Journal of Revenue and Pricing Management, 18:1, 52-64.
    • Falk, M. & Vieru, M. (2017). International tourism demand to Finnish Lapland in the early winter season. Current Issues in Tourism, pp. 1-15,  DOI:10.1080/13683500.2017.1412406
    • Falk, M. & Vieru, M. (2017). Demand for downhill skiing in subarctic climates. Scandinavian Journal of Hospitality and Tourism, 17:4, 388-405.
    • Falk, M. & Vieru, M. (2017). Impact of rouble’s depreciation on Russian overnight stays in Finnish regions and cities. Tourism Economics, 23:4, 854-866.
    • Vieru, M. (2015). Do tourism firms with female CEOs hold higher levels of cash? Finnish Journal of Tourism Research 11:2, 24-44.
    • Peltoniemi, J. & Vieru, M. (2013). Personal guarantees, loan pricing and lending structure in Finnish small business loans. Journal of Small Business Management. 51:2, 235-255.
    • Vieru, M. & Schadewitz, H. (2010). Impact of IFRS transition on audit and non-audit service fees: evidence from small and medium-sized listed companies in Finland. Finnish Journal of Business Economics, 59:1, 11-41
    • Vieru, M., Perttunen, J. & Schadewitz, H. (2006). How investors trade around interim earnings announcements. Journal of Business Finance & Accounting 33:1 & 2, 145–178.       

    Awards, best papers

    • Falk, M. & Vieru, M. (2016). Factors affecting cancellation behavior: Online and early hotel booking least likely to be realized. International Journal of Contemporary Hospitality Management (IJCHM). Best Paper Award2016.pdf, Consumer Behavior in Tourism Symposium 2016, Consumer Psychology of Tourism, Hospitality, and Leisure Research Symposium 2016, Bruneck / Brunico, Italy - December 14 - 17, 2016.
    Verkkopalvelumme käyttää evästeitä, lue lisää. Jatkamalla sivuston selailua hyväksyt evästeiden käytön. [Hyväksyn ehdot]