Working papers
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| Reference | Paper | |
|---|---|---|
| W-1 | Alves, P., P.F. Pope and S. Young, 2007, International information transfers: an analysis of European companies, Working Paper, Lancaster University. |  |
| W-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. | |
| W-3 | Alves, P., U. Bruggemann and P.F. Pope, 2008, Mandatory IFRS adoption, information and market liquidity around earnings announcements, Working Paper, Lancaster University. | |
| W-4 | Alves, P., W. Beekes and S. Young, 2007, A comparison of UK firms’ financial statement data from six sources, Working Paper, Lancaster University. | |
| W-5 | Atanassova, A., 2008, IFRS-adoption in bulgarian banks: non numerical disclosure evidences, Working Paper, University of Economics Varna. | |
| W-6 | Ben Saad, E. and C. Lesage, 2008, Auditors' Independence: What does really matter? A proposal for an independence system, Working paper, HEC Paris. | |
| W-7 | Beuselinck C., F. Hodge and M. Pronk, 2008, Investor optimism, information channels and investment performance, Working Paper, Tilburg University. | |
| W-8 | Beuselinck C., M. Deloof and A. Vanstraelen, 2008, Multinational income shifting, corporate governance and firm value, Working Paper, Tilburg University. | |
| W-9 | Beuselinck C., P. Joos and S. Van der Meulen, 2008, International earnings comparability, Working Paper, Tilburg University. | |
| W-10 | Beuselinck, C., P. Joos, I. Khurana and S. Van der Meulen, 2008, Mandatory IFRS adoption and stock price synchronicity, Working Paper, Tilburg University. | |
| W-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. | |
| W-12 | Brown, R., S.J. McLeay and M. Stevenson, 2007, Unit roots, cointegration and bank financial ratios, Working Paper, University of Wales Bangor. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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). | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-21 | Cazavan-Jeny, A. and T. Jeanjean, 2007, Accounting choices under IFRS 1: analysis and determinants, Working Paper, HEC Paris and ESSEC. | |
| W-22 | Cazavan-Jeny, A. and T. Jeanjean, 2007, Is there a global accounting research: evidence of the EAA, Working Paper, HEC Paris and ESSEC. | |
| W-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. | |
| W-24 | Charitou, A. and F. Lambertides, 2008, The effects of IFRS adoption on the default risk, Working Paper, University of Cyprus. | |
| W-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. | |
| W-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. | |
| W-27 | Christodoulou, D., C. Grambovas and S.J. McLeay, 2007, Differential timeliness and persistence in accounting earnings, Working Paper, University of Wales Bangor. | |
| W-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. | |
| W-29 | Cohen, J., Y. Ding, C. Lesage and H. Stolowy, 2008, The role of managers’ behavior in corporate fraud, Working Paper, HEC Paris. | |
| W-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. | |
| W-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. | |
| W-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 | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-36 | Degeorge, F., Y. Ding, T. Jeanjean and H. Stolowy, Do financial analysts curb earnings management? International evidence, Working Paper, HEC Paris. | |
| W-37 | Depoers, F. and T. Jeanjean, 2007, Why do managers withhold information?, Working Paper, HEC Paris. | |
| W-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. | |
| W-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. | |
| W-40 | Florou, A., 2007, The role of taxes in compensation: a case of shareholder expropriation, Working Paper, University of Macedonia. | |
| W-41 | Florou, A., P.F. Pope, 2008, Investors' reaction to mandatory IFRS adoption, Working Paper, University of Macedonia and Lancaster University. | |
| W-42 | Florou, A., U. Kosi, 2008, IFRS and debt contracting, Working Paper, University of Macedonia. | |
| W-43 | García Lara, J.M., 2007, La investigación sobre conservadurismo contable, Working Paper, Universidad Carlos III de Madrid. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-60 | Goncharov, I., W. Rees and A. Valentincic, 2008, Dividend pricing in SEA countries, Working paper, University of Amsterdam and University of Ljubljana. | |
| W-61 | Gupta, A., D. Otley and S. Young, 2007, Does superior firm performance lead to higher quality outside directorships?, Working Paper, Lancaster University. | |
| W-62 | Haron, N. and S.J. Mcleay, 2007, Corporate governance and earnings management, Working Paper, University of Wales Bangor. | |
| W-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. | |
| W-64 | Hsu, W., J. O’Hanlon and K.V. Peasnell, 2008, The earnings-sensitivity difference and financial distress, Working Paper, Lancaster University. | |
| W-65 | Jeanjean, T., C. Lesage and H. Stolowy, 2007, Why do you speak English (in your annual report)?, Working Paper, HEC Paris. | |
| W-66 | Karamanou, I. and G. Nishiotis, 2008, Disclosure vs. legal bonding: Can increased disclosure substitute for cross-listing?, Working Paper, University of Cyprus. | |
| W-67 | Karamanou, I. and G. Nishiotis, 2008, International accounting standards and investor protection: Evidence from dual-class shares, Working Paper, University of Cyprus. | |
| W-68 | Karamanou, I., N. Koussis and G. Nishiotis, 2008, The effect of IFRS adoption on insider trading, Working Paper, University of Cyprus. | |
| W-69 | Kiosse P, M. Lubberink and K.V. Peasnell, 2007, How does the market price pension accruals?, Working Paper, Lancaster University. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-74 | Kosi, U., 2007, Institutional environment in EU countries, Working Paper, University of Macedonia. | |
| W-75 | Landsman, W., B. Miller, K.V. Peasnell and S. Yeh, 2008, Do investors understand really dirty surplus?, Working Paper, Lancaster University. | |
| W-76 | Lenk, A. and A. Szczesny, 2007, Real and accounting earnings management under IFRS and German GAAP, Working Paper, University of Frankfurt. | |
| W-77 | Lesage, C. and H. Wechtler, 2008, Typology of research topics in audit: a content analysis, Working paper, HEC Paris. | |
| W-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. | |
| W-79 | Lopes, P. and R.C. Viana, 2008, The transition to IFRS: disclosure by Portuguese listed companies, Working Paper, University of Porto. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-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. | |
| W-84 | McLeay, S.J. and M. Stevenson, 2007, Modelling the longitudinal properties of financial ratios, Working Paper, University of Wales Bangor. | |
| W-85 | O’Hanlon, J., K.V. Peasnell and B. Peng, 2008, Valuation anchors and premium multiples, Working Paper, Lancaster University. | |
| W-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. | |
| W-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. | |
| W-88 | Pope, P.F., A. Valentincic and N. Garrod, 2007, Asymmetric persistence in earnings and accruals reliability, Working Paper, Lancaster University. | |
| W-89 | Rees, W. and A. Valentincic, 2008, Alternative explanations of the dividend valuation anomaly, Working paper, University of Amsterdam and University of Ljubljana. | |
| W-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. | |
| W-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. | |
| W-92 | Szczesny A. and A. Valentincic, 2008, Asset write-offs in German SMEs, Working Paper, University of Ljubljana and University of Frankfurt. | |
| W-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. | |
| W-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. | |
| W-95 | Van der Meulen, S., 2008, Considering flexibility in accounting standards: the case of IFRS versus U.S. GAAP, Working Paper, Tilburg University. | |
| W-96 | Wang, P. and P.F. Pope, 2007, On the relevance of earnings components: valuation and forecasting links, Working Paper, Lancaster University. | |
| W-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. | |