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Zeng, Y., 2009, Does mandatory IFRS increase cross‐country accounting comparability? ‐ evidence from multiple‐based equity valuation’, With S. Young, Working Paper, Tilburg University and Lancaster University. |
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| WP2009-165 |
Young S. and I. Zakaria, 2009, Performance conditions in executive compensation contracts: Powerful incentives or symbolic decoupling?, Working paper, Lancaster University. |
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| WP2009-164 |
Yang, J. and S. Young, 2009, Stock repurchases and executive compensation contract design: the role of earnings per share performance conditions, Working Paper, Lancaster University. |
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| WP2009-163 |
Viana, R.C., 2009, The process of preparation to SNC ‐ Accounting Normalization System adoption: motivations and impacts (O processo de preparação para a adopção do Sistema de Normalização Contabilística: Motivações e impactes), Working Paper, University of Porto. |
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| WP2009-162 |
Verriest, A., A. Gaeremynck and D. Thornton, 2009, The quality of IFRS adoption, Working Paper, Tilburg University. |
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| WP2009-161 |
Valentincic, A. and M. Zaman Groff, 2009, Determinants of voluntary audit committee formation among Slovenian companies, Working Paper, University of Ljubljana. |
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| WP2009-160 |
Toniato, J. and A. Valentincic, 2009, On analyst forecast errors and the positive pricing of dividends, Working Paper, Lancaster University. |
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| WP2009-159 |
Tahoun, A., 2009, Mutual financial ties between firms and politicians, Working Paper, University of Manchester and University of Valencia. |
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| WP2009-158 |
Szczesny, A. and A. Valentincic, 2009, Asset Write Offs by Private Firms – the Case of German SMEs, Working Paper, Goethe University of Frankfurt and University of Ljubljana. |
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| WP2009-157 |
Rees, W. and A. Valentincic, 2009, Dividend irrelevance and accounting models of value, Working Paper, Edinburgh University. |
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| WP2009-156 |
Peasnell, K., S. Talib and S. Young, 2009, The fragile returns to investor relations: Evidence from a period of declining market confidence, Working Paper, Lancaster University. |
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| WP2009-155 |
O’Hanlon, J., K. Peasnell and B. Peng, 2009, Valuation anchors and premium multiples, Working Paper, Lancaster University. 17 D W‐53 |
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| WP2009-154 |
Mueller, J. and H.A. Skaife, 2009, Earnings informativeness and tax reconciliation, Working Paper, Tilburg University. |
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| WP2009-153 |
Moreira, J., 2009, Does the adoption of fair value affect negatively the quality of financial information? Inferences based on IFRS adoption (Irá o “método do justo valor” reduzir a qualidade da informação financeira? Inferências a partir da aplicação das IFRS), Working Paper, University of Porto. |
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| WP2009-152 |
Moreira, J., 2009, The SNC – Accounting Normalization System and the quality of financial information: expected consequences of fair value adoption (O SNC – Sistema de Normalização Contabilística e a qualidade da informação financeira: consequências (esperadas) do uso do justo valor), Working Paper, University of Porto. |
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| WP2009-151 |
Lubberink, M., K. Peasnell and J. Yin, 2009, Is the relationship between broker’s recommendation and long‐term growth forecast affected by risk?, Working Paper, Lancaster University. |
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| WP2009-150 |
Lesage, C., Hottegindre, G. and R. Baker, 2009, Disciplinary practices in the public accounting profession: serving the public interest or private interests? Working Paper, HEC Paris. |
|
| WP2009-149 |
Landsman, W., B. Miller, K. Peasnell and S. Yeh, 2009, Do investors understand really dirty surplus?, Working Paper, Lancaster University. |
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| WP2009-148 |
Kosi, U. and A. Valentincic, 2009, Write‐offs and profitability in private firms –disentangling the impact of tax‐minimization incentives, Working Paper, University of Ljubljana and University of Macedonia. |
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| WP2009-147 |
Kosi, U., 2009, Effects of mandatory IFRS adoption on firms' credit ratings, Working Paper, University of Macedonia and Lancaster University. |
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| WP2009-146 |
Konstantinidi, T. and P.F. Pope, 2009, A re‐examination of the market mispricing of accruals: The econometrics of the Mishkin (1983) test, Working Paper, Lancaster University |
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| WP2009-145 |
Kiosse, V. and K. Peasnell, 2009, Much ado about nothing? The (in)ability of portfolio asset composition to explain the expected rate of return on pension plan assets, Working Paper, Lancaster University. |
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| WP2009-144 |
Kiosse, V. and K. Peasnell, 2009, The value relevance of alternative measures of pension expense, Working Paper, Tilburg University. |
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| WP2009-143 |
Karamanou, I., M. Petrides and G. Nishiotis, 2009, The effect of IFRS adoption on insider trading, Working Paper, University of Cyprus. |
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| WP2009-142 |
Karamanou, I. and G. Nishiotis, 2009, International accounting standards and investor protection: Evidence from dual‐class shares, Working Paper, University of Cyprus. |
|
| WP2009-141 |
Karamanou, I. and G. Nishiotis, 2009, Disclosure vs. legal bonding: Can increased disclosure substitute for cross‐listing?, Working Paper, University of Cyprus. |
|
| WP2009-140 |
Joos, P, L. Goh and Kazbi Soonawalla, 2009, What happens to reporting quality when IFRS standards are not enforced?, Working Paper, Tilburg University, (July 2009) (submitted 1st round CAR) |
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| WP2009-139 |
Joos, P. and Folkert Botma, The impact of mandatory IFRS adoption on ownership structure, Working Paper, Tilburg University, (November 2009) |
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| WP2009-138 |
Joos, P. and E. Leung, Do Investors Perceive IFRS Adoption in the United States as Beneficial?, Working Paper, Tilburg University, (November 2009) |
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| WP2009-137 |
Jeanjean, T. and H. Stolowy, 2009, Really lost in translation? The economic consequences of issuing an English annual report, Working Paper, HEC Paris |
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| WP2009-136 |
Hsu, A., J. O’Hanlon and K. Peasnell, 2009, The earnings‐sensitivity difference and financial distress, Working Paper, Lancaster University |
|
| WP2009-135 |
Hsu, A., J. O’Hanlon and K. Peasnell, 2009, The earnings‐sensitivity difference as an indicator of conditional conservatism: Evidence from UK earnings components, Working Paper, Lancaster University |
|
| WP2009-134 |
Hitz, M., U. Brüggemann and Thorsten Sellhorn, 2009, The side effects of mandatory IFRS adoption: Review of extant evidence and structure for future research, Working Paper, Tilburg University |
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| WP2009-133 |
Hitz, M. and Jörg‐Richard Werner, 2009, Executive compensation in Germany – why do firms resist individual disclosure of management remuneration?, Working Paper, Tilburg University |
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| WP2009-132 |
Hitz, M., J. Ernstberger and M. Stich, 2009, Enforcement of accounting standards in Europe: empirical evidence for the twotier mechanism in Germany, Working Paper, Tilburg University |
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| WP2009-131 |
Gebhardt, G. and R. Reichardt, 2009, Accounting for Liabilities and Equity of Financial Institutions – Analyzing and Allocating Market and Credit Risk to Funding Instruments, KPMG IAAER Project, Working Paper, Goethe University of Frankfurt |
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| WP2009-130 |
Gebhardt, G. and Z. Novotny‐Farkas, 2009, The effects of IFRS adoption on the accounting quality of European banks, Working Paper, Goethe University of Frankfurt |
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| WP2009-129 |
Giner, B., A. Tahoun and M. Walker, 2009, Do cross‐country differences in accounting conservatism explain the degree of investor diversification?, Working Paper, Manchester Business School and University of Valencia |
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| WP2009-128 |
García Lara, J.M., B. García Osma and F. Penalva, 2009, Conditional conservatism and firm investment efficiency, Working Paper, Universidad Carlos III de Madrid and University of Navarra |
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| WP2009-127 |
García Osma, B. and E. Guillamon, 2009, Corporate governance and impression management in annual results press releases, Working Paper Universidad Carlos III de Madrid |
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| WP2009-126 |
García Osma, B. and P.F. Pope, 2009, Earnings quality effects of mandatory IFRS adoption, Working Paper, Lancaster University |
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| WP2009-125 |
Florou, A. and U. Kosi, 2009, IFRS adoption in private companies: the challenge of obtaining good‐quality archival data, Research Note, University of Macedonia and Lancaster University |
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| WP2009-124 |
Florou, A. and U. Kosi, 2009, The economic consequences of mandatory IFRS adoption for debt financing, Working Paper, University of Macedonia and Lancaster University |
|
| WP2009-123 |
Florou, A. and P. F. Pope, 2009, Mandatory IFRS adoption and investor asset allocation decisions, Working Paper, University of Macedonia and Lancaster University |
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| WP2009-122 |
De las Heras, E., J.A. Moreira and P.T. Lopes, 2009, Are Institutional Factors Influencing IFRS implementation in the EU?, Working Paper, University of Porto and Autonomous University of Madrid and University of Porto |
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| WP2009-121 |
Dionysiou, D., A. Valentincic and M. Zaman Groff, 2009, The value relevance and information content of inventory components before and after the IFRS adoption: Evidence from the UK, Working Paper, University of Stirling |
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| WP2009-120 |
Dig, Y., T. Jeanjean, C. Lesage and H. Stolowy, 2009, An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments, Working Paper, HEC Paris |
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| WP2009-119 |
Daske, H., J. van Halteren and E. G. Maug, 2009, Evaluating Methods to Estimate the Implied Cost of Equity Capital: A Simulation Study, Working Paper, University of Mannheim |
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| WP2009-118 |
Daske, H., L. Hail, C. Leuz and R.S. Verdi, 2009, Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions, Working Paper, University of Chicago |
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| WP2009-117 |
Daske, H., M. Bassemir and F. Fischer, 2009, Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze‐Outs? – Eine empirische Untersuchung am deutschen Kapitalmarkt, Working Paper, Goethe University of Frankfurt |
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| WP2009-116 |
Costa, J. and P. Lopes, 2009, The impact of IAS/IFRS adoption on financial statements of Portuguese listed companies (O impacto da adopção das IAS/IFRS nas emonstrações financeiras das empresas cotadas na Euronext Lisboa), Working Paper, University of Porto |
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| WP2009-115 |
Charitou, A., F. Lambertides and I. Karamanou, 2009, The effects of IFRS adoption on the default risk, Working Paper, University of Cyprus |
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| WP2009-114 |
Capkun, V., Cazavan‐Jeny, A., Jeanjean, T. and L. Weiss, 2009, Value Relevance of IFRS Reconciliations: The Role of Incentives and Institutions, Working Paper, HEC Paris. |
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| WP2009-113 |
Cañibano, L. and A. Gisbert, 2009, Impacto de la IFRIC 12 sobre las empresas concesionarias en España, Working Paper, Universidad Autónoma de Madrid. |
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| WP2009-112 |
Cañibano, L. and F. Alberto, 2009, El control del cumplimiento de la información financiera: un análisis Delphi de la reciente reacción reformista, Working Paper, Universidad Autónoma de Madrid. |
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| WP2009-111 |
Bischof, J., U. Bruggemann and H. Daske, 2009, Fair value reclassifications of financial assets under IFRS: Economic determinants and capital market consequences, Working Paper, University of Mannheim and Lancaster University. |
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| WP2009-110 |
Bruggemann, U., J.‐M. Hitz and T. Sellhorn, 2009, The side effects of mandatory IFRS adoption: Review of extant evidence and structure for future research, Working Paper, Lancaster University, University of Gottingen and WHU Koblenz. |
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| WP2009-109 |
Bruggemann, U., H. Daske, C. Homburg and P. F. Pope, 2009, How do individual investors react to global IFRS adoption?, Working Paper, Lancaster University, University of Mannheim and University of Cologne. |
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| WP2009-108 |
Blanco, B., J.M. García Lara and J. Tribó, 2009, The role of segment disclosure in corporate governance and its effect on firm investment efficiency. Working Paper, Tilburg University. |
|
| WP2009-107 |
Blanco, B., J.M. García Lara and J. Tribó, 2009, The complementarity between segment disclosure and earnings quality, and its effect on cost of capital, Working Paper, Tilburg University. |
|
| WP2009-106 |
Beuselinck C., M. Deloof and A. Vanstraelen, 2009, Multinational income shifting, tax enforcement and firm value, Working Paper, Tilburg University. |
|
| WP2009-105 |
Beuselinck, C., M. Deloof and A. Vanstraelen, 2009, Earnings management contagion in multinational corporations, Working Paper, Tilburg University. |
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| WP2009-104 |
Beuselinck C., P. Joos, Khurana I. and S. Van der Meulen, 2009, Mandatory IFRS reporting and analyst information properties, Working Paper, Tilburg University. |
|
| WP2009-103 |
Beuselinck C., P. Joos, Khurana I. and S. Van der Meulen, 2009, Mandatory IFRS reporting and stock price informativeness, Working Paper , Tilburg University. |
|
| WP2009-102 |
Ben Ali, C. and C. Lesage, 2009, Audit fees and minority expropriation: an international comparative study, Working Paper, HEC Paris. |
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| WP2009-101 |
Ben Saad, E. and C. Lesage, 2009, Why are auditors overattributed in accounting frauds? Working Paper, HEC Paris. |
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| WP2009-100 |
Bassemir, M., Z. Novotny‐Farkas and J. Pachta, 2009, Do Analyst Conferences Provide Additional Information? Evidence from Analysts’ Forecasts Properties on the German Stock Market, Working Paper, Goethe University Frankfurt. |
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| WP2009-99 |
Aretz, K. and U. Bruggemann, 2009, On cross‐sectional variation in the ability of structural models to forecast bankruptcy, Working Paper, Lancaster University. |
|
| WP2009-98 |
Alves, P., U. Bruggemann and P.F. Pope, 2009, Earnings announcement reactions around mandatory IFRS adoption, Working Paper, Lancaster University. |
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| WP2008-97 |
Yang, J. and S. Young, 2008, Stock repurchases and executive compensation contract design: the role of earnings per share performance conditions, Working Paper, Lancaster University. |
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| WP2007-96 |
Wang, P. and P.F. Pope, 2007, On the relevance of earnings components: valuation and forecasting links, Working Paper, Lancaster University. |
|
| WP2008-95 |
Van der Meulen, S., 2008, Considering flexibility in accounting standards: the case of IFRS versus U.S. GAAP, Working Paper, Tilburg University. |
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| WP2008-94 |
Valentincic, A., P.F. Pope and N. Garrod, 2008, Asymmetric persistence in earnings and accruals reliability, Working Paper, Lancaster University and University of Ljubljana. |
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| WP2008-93 |
Tahoun, A., T. Schleicher and M. Walker, 2008, IFRS adoption in Europe and investment-cash flow sensitivity: outsider versus insider economy, Working Paper, Manchester Business School and University of Valencia. |
|
| WP2008-92 |
Szczesny A. and A. Valentincic, 2008, Asset write-offs in German SMEs, Working Paper, University of Ljubljana and University of Frankfurt. |
|
| WP2008-91 |
Smaili, N., R. Labelle and H. Stolowy, 2008, La publication d'une information financière non conforme à la loi et aux normes : déterminants et consequences, Working Paper, HEC Paris. |
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| WP2008-90 |
Schleicher, T., A. Tahoun, and M. Walker, 2008, IFRS adoption in Europe and investment-cash flow sensitivity: outsider versus insider economy, Working Paper, Manchester Business School and University of Valencia. |
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| WP2008-89 |
Rees, W. and A. Valentincic, 2008, Alternative explanations of the dividend valuation anomaly, Working paper, University of Amsterdam and University of Ljubljana. |
|
| WP2007-88 |
Pope, P.F., A. Valentincic and N. Garrod, 2007, Asymmetric persistence in earnings and accruals reliability, Working Paper, Lancaster University. |
|
| WP2008-87 |
Peasnell, K.V., 2008, Accounting research and the accounting standard-setting process: has academic research made any difference? R J Chambers Lecture at University of Sydney, Working Paper, Lancaster University. |
|
| WP2008-86 |
Peasnell K.V., S. Talib and S. Young, 2008, The fragile returns to investor relations: evidence from a period of declining market confidence, Working Paper, Lancaster University. |
|
| WP2008-85 |
O’Hanlon, J., K.V. Peasnell and B. Peng, 2008, Valuation anchors and premium multiples, Working Paper, Lancaster University. |
|
| WP2007-84 |
McLeay, S.J. and M. Stevenson, 2007, Modelling the longitudinal properties of financial ratios, Working Paper, University of Wales Bangor. |
|
| WP2007-83 |
Luthardt, U. and J. Zimmerman, 2007, A European view on the legitimacy of accounting procedures: towards a deliberative-accountability framework for analysis, Working Paper, Tilburg University and University of Bremen. |
|
| WP2008-82 |
Lubberink, M., K.V. Peasnell and J. Yin, 2008, Is the relationship between broker’s recommendation and long-term growth forecast affected by risk?, Working Paper, Lancaster University. |
|
| WP2007-81 |
Lopes, P.T., 2007, Adopção dos IFRS/IAS. Case Studies de Empresas Portuguesas” [“IFRS adoption. Case Studies of Portuguese companies”], prepared for courses on Financial Accounting and International Accounting, University of Porto. |
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| WP2007-80 |
Lopes, P.T. and R. Viana, 2007, IFRS/US GAAP/PCGA em Portugal. Sumário das Semelhanças e Diferenças” [“IFRS/US GAAP/Portuguese GAAP. A Summary of Similiarities and Differences”], University of Porto. |
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| WP2008-79 |
Lopes, P. and R.C. Viana, 2008, The transition to IFRS: disclosure by Portuguese listed companies, Working Paper, University of Porto. |
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| WP2008-78 |
Lesage, C., G. Hottegindre and C. R. Baker, 2008, Disciplinary actions in the auditing profession: protecting public or private interest, Working paper, HEC Paris. |
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| WP2008-77 |
Lesage, C. and H. Wechtler, 2008, Typology of research topics in audit: a content analysis, Working paper, HEC Paris. |
|
| WP2007-76 |
Lenk, A. and A. Szczesny, 2007, Real and accounting earnings management under IFRS and German GAAP, Working Paper, University of Frankfurt. |
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| WP2008-75 |
Landsman, W., B. Miller, K.V. Peasnell and S. Yeh, 2008, Do investors understand really dirty surplus?, Working Paper, Lancaster University. |
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| WP2007-74 |
Kosi, U., 2007, Institutional environment in EU countries, Working Paper, University of Macedonia. |
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| WP2008-73 |
Kosi, U. and A. Valentincic, 2008, Response of private firms' financial reporting to exogenous institutional changes, Working Paper, University of Ljubljana and University of Macedonia. |
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| WP2008-72 |
Kosi, U. and A. Valentincic, 2008, Exogenous institutional changes and financial reporting in micro entities, Working Paper, University of Ljubljana and University of Macedonia. |
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| WP2008-71 |
Kiosse, V. and K.V. Peasnell, 2008, Reported Expected Return on Pension Plan Assets, Portfolio Composition and Corridor Triggers: Empirical Evidence, Working Paper, Lancaster University. |
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| WP2008-70 |
Kiosse, V. and K.V. Peasnell, 2008, Have changes in pension accounting changed pension provision? A review of the evidence, Working Paper (commissioned by ICAEW), Lancaster University. |
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| WP2007-69 |
Kiosse P, M. Lubberink and K.V. Peasnell, 2007, How does the market price pension accruals?, Working Paper, Lancaster University. |
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| WP2008-68 |
Karamanou, I., N. Koussis and G. Nishiotis, 2008, The effect of IFRS adoption on insider trading, Working Paper, University of Cyprus. |
|
| WP2008-67 |
Karamanou, I. and G. Nishiotis, 2008, International accounting standards and investor protection: Evidence from dual-class shares, Working Paper, University of Cyprus. |
|
| WP2008-66 |
Karamanou, I. and G. Nishiotis, 2008, Disclosure vs. legal bonding: Can increased disclosure substitute for cross-listing?, Working Paper, University of Cyprus. |
|
| WP2007-65 |
Jeanjean, T., C. Lesage and H. Stolowy, 2007, Why do you speak English (in your annual report)?, Working Paper, HEC Paris. |
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| WP2008-64 |
Hsu, W., J. O’Hanlon and K.V. Peasnell, 2008, The earnings-sensitivity difference and financial distress, Working Paper, Lancaster University. |
|
| WP2008-63 |
Hsu, W., J. O’Hanlon and K.V. Peasnell, 2008, The earnings-sensitivity difference as an indicator of asymmetric timeliness: Evidence from UK earnings components, Working Paper, Lancaster University. |
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| WP2007-62 |
Haron, N. and S.J. Mcleay, 2007, Corporate governance and earnings management, Working Paper, University of Wales Bangor. |
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| WP2007-61 |
Gupta, A., D. Otley and S. Young, 2007, Does superior firm performance lead to higher quality outside directorships?, Working Paper, Lancaster University. |
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| WP2008-60 |
Goncharov, I., W. Rees and A. Valentincic, 2008, Dividend pricing in SEA countries, Working paper, University of Amsterdam and University of Ljubljana. |
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| WP2008-59 |
Goh, L., P. Joos and K. Soonawalla, 2008, The quality of mandatory IFRS disclosures: evidence from share-based payment disclosures, Working Paper, Tilburg University. |
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| WP2008-58 |
Giner,B. and M. Arce, 2008, Lobbying on accounting standards: an analysis of the due process of IFRS 2 on share-based payments, Working Paper, University of Valencia. |
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| WP2008-57 |
Giner, B., A. Tahoun and M. Walker, 2008, Does accounting conservatism enable investors to exploit diversification opportunities?, Working Paper, Manchester Business School and University of Valencia. |
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| WP2008-56 |
Giner, B., 2008, El control institucional de la información financiera: aplicación de un estudio Delphi. Contraponencia. VI Workshop de investigación empírica en Contabilidad Financiera. |
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| WP2007-55 |
Giner, B. and R. Iñiguez, 2007, Earnings quality of IFRS vs. US GAAP: do both accounting models produce equivalent quality measures?, Working Paper, University of Valencia. |
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| WP2008-54 |
Gebhardt, G., Reichardt, R. and C. Wittenbrink, 2008, Accounting for liabilities and equity of financial institutions – analyzing and allocating market and credit risk to funding instruments, KPMG IAAER Project, University of Frankfurt. |
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| WP2007-53 |
Garrod, N.W., S. Ratej Pirkovic and A. Valentincic, 2007, Political cost (dis)incentives for earnings management in private firms, Working Paper, University of Ljubljana. |
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| WP2008-52 |
García Osma, B., Gore, P. and P.F. Pope, 2008, Audit fees, non-audit fees and the conditional conservatism of earnings, Working Paper, Lancaster University. |
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| WP2008-51 |
García Lara, J.M., C. Grambovas, and M. Walker, 2008, On the development of efficient deflators for the cross-sectional estimation of accounting based valuation models, Working Paper, Universidad Carlos III de Madrid and Manchester Business School. |
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| WP2008-50 |
García Lara, J.M., C. Grambovas, and M. Walker, 2008, Fitted market capitalization as an efficient deflator for the estimation of accounting-based valuation models, Working Paper, Universidad Carlos III de Madrid and Manchester Business School. |
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| WP2008-49 |
García Lara, J.M., B. García Osma, and F. Penalva, 2008, Cost of capital and commitment to conditional conservatism, Working Paper, Universidad Carlos III de Madrid, University of Navarra and Lancaster University. |
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| WP2008-48 |
García Lara, J.M., B. García Osma, and F. Penalva, 2008, Conditional conservatism and firm investment efficiency, Working Paper, Universidad Carlos III de Madrid, University of Navarra and Lancaster University. |
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| WP2008-47 |
García Lara, J.M., B. García Osma, and A. Mora, 2008, Smoothing and conservatism of accounting earnings, Working Paper, Universidad Carlos III de Madrid, University of Valencia and Lancaster University. |
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| WP2008-46 |
García Lara, J.M., B. García Osma, and A. Mora, 2008, Gender diversity on the board and earnings quality, Working Paper, Universidad Carlos III de Madrid and Lancaster University. |
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| WP2007-45 |
García Lara, J.M., B. García Osma and F. Peñalva, 2007, Cost of equity and accounting conservatism, Working Paper, University of Navarra and Lancaster University. |
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| WP2008-44 |
García Lara, J.M., and C. Grambovas, 2008, An empirical assessment of proposed solutions for resolving scale problems in accounting research, Working Paper, Universidad Carlos III de Madrid and Manchester Business School. |
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| WP2007-43 |
García Lara, J.M., 2007, La investigación sobre conservadurismo contable, Working Paper, Universidad Carlos III de Madrid. |
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| WP2008-42 |
Florou, A., U. Kosi, 2008, IFRS and debt contracting, Working Paper, University of Macedonia. |
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| WP2008-41 |
Florou, A., P.F. Pope, 2008, Investors' reaction to mandatory IFRS adoption, Working Paper, University of Macedonia and Lancaster University. |
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| WP2007-40 |
Florou, A., 2007, The role of taxes in compensation: a case of shareholder expropriation, Working Paper, University of Macedonia. |
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| WP2007-39 |
Ding, Y., T. Jeanjean, T. and H. Stolowy, 2007, Observations on measuring the differences between domestic accounting standards and IAS: a reply, Working Paper, HEC Paris and CEIBS. |
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| WP2008-38 |
Ding, Y., T. Jeanjean, C. Lesage and H. Stolowy, 2008, Too much information kills the message: an experiment in the fair value of unlisted equity investments, Working Paper, HEC Paris. |
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| WP2007-37 |
Depoers, F. and T. Jeanjean, 2007, Why do managers withhold information?, Working Paper, HEC Paris. |
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| WP2008-36 |
Degeorge, F., Y. Ding, T. Jeanjean and H. Stolowy, Do financial analysts curb earnings management? International evidence, Working Paper, HEC Paris. |
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| WP2008-35 |
De las Heras, E., J.A. Moreira and P.T. Lopes, 2008, Institutional determinants of accounting-policy choice under IFRS/IAS, Working Paper, University of Porto and Autonomous University of Madrid. |
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| WP2007-34 |
De las Heras Cristóbal, E., J. Moreira and R. Viana, 2007, The effect of the Spanish Financial Act (44/2002) on audit quality and earnings management practices, Working Paper, University of Porto. |
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| WP2008-33 |
Daske, H., S.A. Richardson and I. Tuna, 2008, Do short sale transactions precede bad news events?, Working Paper, University of Pennsylvania and University of Frankfurt. |
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| WP2007-32 |
Daske, H., L. Hail, C. Leuz and R. Verdi, 2007, Adopting a label: Heterogeneity in the economic consequences of IFRS adoptions, Working Paper, University of Pennsylvania, University of Chicago and University of Frankfurt |
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| WP2008-31 |
Daske, H., Bassemir, M. and F. Fischer, 2008, Möglichkeiten und Grenzen der »Manipulation« des Börsenkurses bei Squeeze-Outs – Eine empirische Untersuchung der Beeinflussung der Kapitalmarkterwartungen durch den Mehrheitsaktionär, Working Paper, University of Frankfurt. |
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| WP2007-30 |
Dargenidou, C., A. Jaafar and S.J. McLeay, 2007, The effect of multiple cross listings on the cost of equity capital to European firms, Working Paper, University of Wales Bangor. |
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| WP2008-29 |
Cohen, J., Y. Ding, C. Lesage and H. Stolowy, 2008, The role of managers’ behavior in corporate fraud, Working Paper, HEC Paris. |
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| WP2007-28 |
Christodoulou, D., C. Grambovas and S.J. McLeay, 2007, The distribution of scaled earnings and the examination of transition probabilities between consecutive levels of profit, Working Paper, University of Wales Bangor. |
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| WP2007-27 |
Christodoulou, D., C. Grambovas and S.J. McLeay, 2007, Differential timeliness and persistence in accounting earnings, Working Paper, University of Wales Bangor. |
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| WP2008-26 |
Choi, Y., K. Peasnell and J. Toniato, 2008, Predictability and Pricing of Financial Reporting Information Under IFRS, Working Paper, Lancaster University and University of Ljubljana. |
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| WP2008-25 |
Charitou, A., I. Karamanou, T. Konstantinidi, P. Pope, 2008, Balance sheet bloat and the accrual anomaly after IFRS adoption, Working Paper, University of Cyprus and Lancaster University. |
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| WP2008-24 |
Charitou, A. and F. Lambertides, 2008, The effects of IFRS adoption on the default risk, Working Paper, University of Cyprus. |
|
| WP2007-23 |
Cazavan-Jeny, A., T. Jeanjean and P. Joos, 2007, Signalling future performance through accounting choice: the case of R&D accounting in France, Working Paper, HEC Paris and ESSEC. |
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| WP2007-22 |
Cazavan-Jeny, A. and T. Jeanjean, 2007, Is there a global accounting research: evidence of the EAA, Working Paper, HEC Paris and ESSEC. |
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| WP2007-21 |
Cazavan-Jeny, A. and T. Jeanjean, 2007, Accounting choices under IFRS 1: analysis and determinants, Working Paper, HEC Paris and ESSEC. |
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| WP2008-20 |
Capkun, V., A. Cazavan-Jeny, T. Jeanjean and L. Weiss, 2007, Mandatory transition to IFRS: a value relevance analysis, Working Paper, HEC Paris and ESSEC. |
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| WP2008-19 |
Capkun, V., A. Cazavan-Jeny , T. Jeanjean, and L. Weiss, 2008, Earnings management and value relevance during the mandatory transition from local GAAPs to IFRS in Europe, Working paper, HEC Paris. |
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| WP2008-18 |
Cañibano, L., B. García Osma and A. Gisbert, 2008, The determinants of benchmarking beating behaviour in Spain, Working Paper, Universidad Autónoma de Madrid and Lancaster University. |
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| WP2008-17 |
Cañibano, L. and F. Alberto, 2008, El control del cumplimiento de la información financiera: perspectiva sobre la reciente reacción reformista. XIII Encuentro AECA, Aveiro (Portugal). |
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| WP2007-16 |
Cañibano L. and E. de las Heras, 2007, Enforcement in the European Union: a comparative survey: Spain and the UK, Working Paper, Universidad Autónoma de Madrid. |
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| WP2008-15 |
Buijink, W., R. Cuijpers and E. Peek, 2008, Creditors' and shareholders' reporting demands in public versus private firms: evidence from Europe, Working Paper, Tilburg University. |
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| WP2008-14 |
Bruggemann, U., H. Daske, C. Homburg and P.F. Pope, 2008, How do foreign retail investors react to global IFRS adoption?, Working Paper, Lancaster University. |
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| WP2007-13 |
Bruggemann, U. and C. Homburg, 2007, The switch from German GAAP to internationally accepted accounting standards and its effect on the cost of equity capital, Working Paper, Lancaster University and University of Cologne. |
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| WP2007-12 |
Brown, R., S.J. McLeay and M. Stevenson, 2007, Unit roots, cointegration and bank financial ratios, Working Paper, University of Wales Bangor. |
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| WP2008-11 |
Blanco, B., J.M. García Lara and J. Tribó, 2008, The complementary relation between earnings quality and segment disclosure, and its effects on cost of capital, Working Paper, Universidad Carlos III de Madrid. |
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| WP2008-10 |
Beuselinck, C., P. Joos, I. Khurana and S. Van der Meulen, 2008, Mandatory IFRS adoption and stock price synchronicity, Working Paper, Tilburg University. |
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| WP2008-9 |
Beuselinck C., P. Joos and S. Van der Meulen, 2008, International earnings comparability, Working Paper, Tilburg University. |
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| WP2008-8 |
Beuselinck C., M. Deloof and A. Vanstraelen, 2008, Multinational income shifting, corporate governance and firm value, Working Paper, Tilburg University. |
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| WP2008-7 |
Beuselinck C., F. Hodge and M. Pronk, 2008, Investor optimism, information channels and investment performance, Working Paper, Tilburg University. |
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| WP2008-6 |
Ben Saad, E. and C. Lesage, 2008, Auditors' Independence: What does really matter? A proposal for an independence system, Working paper, HEC Paris. |
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| WP2008-5 |
Atanassova, A., 2008, IFRS-adoption in bulgarian banks: non numerical disclosure evidences, Working Paper, University of Economics Varna. |
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| WP2007-4 |
Alves, P., W. Beekes and S. Young, 2007, A comparison of UK firms’ financial statement data from six sources, Working Paper, Lancaster University. |
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| WP2008-3 |
Alves, P., U. Bruggemann and P.F. Pope, 2008, Mandatory IFRS adoption, information and market liquidity around earnings announcements, Working Paper, Lancaster University. |
|
| WP2008-2 |
Alves, P., P.F. Pope and S. Young, 2008, Cross-border accounting information transfers: evidence from profit warnings issued by European firms, Working Paper, Lancaster University. |
|
| WP2007-1 |
Alves, P., P.F. Pope and S. Young, 2007, International information transfers: an analysis of European companies, Working Paper, Lancaster University. |
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