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Accounting and Finance

  1. Published

    The effect of human resource investment in internal control on the disclosure of internal control weaknesses

    Choi, J.-H., Choi, S., Hogan, C. & Lee , J., 11/2013, In: Auditing: A Journal of Practice and Theory. 32, 4, p. 169-199 31 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  2. Published

    Has the IASB been successful in making accounting earnings more useful for prediction and valuation? UK evidence

    Choi, Y.-S., Peasnell, K. & Toniato, J., 09/2013, In: Journal of Business Finance and Accounting. 40, 7-8, p. 741-768 28 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  3. Published

    The impact of mandatory versus voluntary auditor switches on stock liquidity in the Korean market

    Choi, S., Choi, Y.-S., Gul, F. & Lee, W.-J., 03/2015, In: British Accounting Review. 47, 1, p. 100-116 17 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  4. E-pub ahead of print

    Auditors’ Strategic Audit Pricing: Evidence from the Pre- and Post-IFRS Periods

    Choi, S. H., Choi, Y.-S. & Kim, B.-J., 2/11/2017, (E-pub ahead of print) In: Auditing: A Journal of Practice and Theory.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  5. Unpublished

    The Use of External Performance Expectations in the Target Setting of Executive Annual Bonus Contracts

    Choi, S. H., Kwon, S., Kim, S. & Shin, J. Y., 2018, (Unpublished) Lancaster: Lancaster University, Department of Accounting and Finance.

    Research output: Working paper

  6. Published

    Managerial Ability and Income Smoothing

    Choi, S. H., Baik, B. & Farber, D., 11/10/2019, Lancaster: Lancaster University, Department of Accounting and Finance, p. 1-22, 22 p.

    Research output: Working paper

  7. Published

    Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings

    Choi, J.-H., Choi, S. H., Myers, L. A. & Ziebart, D., 7/03/2019, In: Contemporary Accounting Research. 36, 1, p. 389-417 29 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  8. Published

    Noncompliance with Non-Accounting Securities Regulations and GAAP Violations

    Choi, S. H., Young, S. E. & Zhang, X.-Y., 23/04/2019, In: Journal of Business Finance and Accounting. 46, 3-4, p. 370-399 30 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  9. Published

    What drives credit rating changes? a return decomposition approach

    Cho, H. & Choi, S. H., 12/2015, In: Asia‐Pacific Journal of Financial Studies. 44, 6, p. 899-931 33 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  10. Published

    Should repurchase transactions be accounted for as sales or loans?

    Chircop, J., Kiosse, P. V. & Peasnell, K., 1/12/2012, In: Accounting Horizons. 26, 4, p. 657-679 23 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  11. Published

    Why did preparers lobby to the IASB's pension accounting proposals?

    Chircop, J. & Kiosse, P., 11/12/2015, In: Accounting Forum. 39, 4, p. 268-280 13 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  12. Published

    The economic consequences of extending the use of fair value accounting in regulatory capital calculations

    Chircop, J. & Novotny-Farkas, Z., 11/2016, In: Journal of Accounting and Economics. 62, 2-3, p. 183-203 21 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  13. Published

    Does branch religiosity influence bank risk taking?

    Chircop, J., Fabrizi, M., Ipino, E. & Parbonetti, A., 01/2017, In: Journal of Business Finance and Accounting. 44, 1-2, p. 271-294 24 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  14. Published

    Common auditors and cross-country M&A transactions

    Chircop, J., Tarsalewska, M. & Johan, S., 05/2018, In: Journal of International Financial Markets, Institutions and Money. 54, p. 43-58 16 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  15. Published

    Does social capital constrain firms’ tax avoidance?

    Chircop, J., Fabrizi, M., Ipino, E. & Parbonetti, A., 2018, In: Social Responsibility Journal. 14, 3, p. 542-565 14 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  16. Published

    The impact of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 Repo ‘Safe harbor’ provisions on investors

    Chircop, J., Fabrizi, M. & Parbonetti, A., 2018, In: European Journal of Finance. 24, 18, p. 1772-1798 27 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  17. Published

    Accounting Comparability and Corporate Innovative Efficiency

    Chircop, J., Collins, D., Hass, L. H. & Nguyen, N., 1/07/2020, In: The Accounting Review. 95, 4, p. 127–151 25 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  18. Published

    10-K Filing length and M&A returns

    Chircop, J. & Tarsalewska, M., 29/02/2020, In: European Journal of Finance. 26, 6, p. 532-553 22 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  19. Published

    Does religiosity influence venture capital investment decisions?

    Chircop, J., Johan, S. & Tarsalewska, M., 30/06/2020, In: Journal of Corporate Finance. 62, 14 p., 101589.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  20. Published

    The Relation Between Accounting Comparability and Firm Productivity

    Chircop, J., 1/01/2024, In: Journal of Accounting, Auditing and Finance. 39, 1, p. 29 - 56 28 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  21. Published

    Anti‐mafia police actions, criminal firms, and peer firm tax avoidance

    Chircop, J., Fabrizi, M., Malaspina, P. & Parbonetti, A., 31/03/2023, In: Journal of Accounting Research. 61, 1, p. 243-277 35 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  22. Published

    Capital market response to high quality annual reporting: evidence from UK annual report awards

    Chircop, J., Gagnon, J. & Young, S., 15/01/2024, In: Accounting and Business Research. 45, 2, p. 1-43 43 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  23. E-pub ahead of print

    Learning to be green: Accounting comparability and environmental violations

    Chircop, J., Tarsalewska, M. & Trzeciakiewicz, A., 29/07/2023, (E-pub ahead of print) In: British Accounting Review. 101240.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  24. Published

    CEO risk taking equity incentives and workplace misconduct

    Chircop, J., Tarsalewska, M. & Trzeciakiewicz, A., 1/01/2025, In: The Accounting Review. 100, 1, p. 139-167 29 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  25. Published

    Does the Publication or the Implementation of IAS 19(R) Have Real Economic Consequences?

    Chircop, J. & Kiosse, P. V., 31/12/2024, In: Abacus. 60, 4, p. 777-815 39 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  26. Published

    Accounting Comparability and Customer Concentration

    Chircop, J., Nguyen, N. & Nguyen, T., 31/12/2024, In: Journal of Accounting and Public Policy. 48, 107244.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  27. Published

    El Manejo Del Riesgo Cambiario: Las Opciones Sobre Divisas (Foreign Exchange Risk Management: Currency Options)

    Chesney, M., Marois, B., Trillo, F. H. & Wojakowski, R. M., 2002, Mexico: Limusa-CIDE. 200 p.

    Research output: Book/Report/ProceedingsBook

  28. Published

    Les Options de Change: Evaluation et Utilisation

    Chesney, M., Marois, B. & Wojakowski, R. M., 1995, Paris: Economica. 129 p. (Gestion, Série: Politique générale, Finance et Marketing)

    Research output: Book/Report/ProceedingsBook

  29. Published

    Options de change: évaluation (Foreign exchange options: Pricing)

    Chesney, M., Marois, B. & Wojakowski, R. M., 1997, Encyclopédie des Marchés Financiers. Paris: Economica, p. 1398-1422 25 p.

    Research output: Contribution in Book/Report/Proceedings - With ISBN/ISSNChapter

  30. Published

    Investment trust discounts and abnormal returns: UK evidence

    Cheng, A., Copeland, L. & O'Hanlon, J. F., 1994, In: Journal of Business Finance and Accounting. 21, 6, p. 813-831 19 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  31. Published

    The information role of audit opinions in debt contracting

    Chen, P. F., He, S., Ma, Z. & Stice, D., 02/2016, In: Journal of Accounting and Economics. 61, 1, p. 121-144 24 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  32. Published

    Transparency and financing choices of family firms

    Chen, T.-Y., Dasgupta, S. & Yu, Y., 04/2014, In: Journal of Financial and Quantitative Analysis. 49, 2, p. 381-408 28 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  33. Published

    Resolving Tensions between Heterogeneous Investors in a Startup

    Chen, S. & Lambrecht , B., 1/03/2025, In: Management Science. 71, 3, p. 2678-2695 18 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  34. Published

    Do Capital Structure Models Square with the Dynamics of Payout?

    Chen, S. & Lambrecht , B., 30/11/2021, In: Annual Review of Financial Economics. 13, p. 271-299 29 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  35. Published

    Mitigating the Influence of Analysts Who Issue Aggressive Stock Price Targets: The Role of Joint versus Separate Evaluation

    Chee, V., Savani, K. & Tan, S., 31/03/2023, In: Contemporary Accounting Research. 40, 1, p. 526-543 18 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  36. Published

    Predicting corporate failure: empirical evidence for the UK

    Charalambous, C., Neophytou, E. & Charitou, A., 2004, In: European Accounting Review. 13, 3, p. 465-497 33 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  37. Forthcoming

    Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’

    Chapman, C. S. & Wang, D., 10/02/2025, (Accepted/In press) In: British Accounting Review. 101591.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  38. Published

    Intraday effects of foreign exchange intervention by the Bank of Japan

    Chang, Y. & Taylor, S. J., 1998, In: Journal of International Money and Finance. 17, p. 191-210 20 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  39. Published

    Information arrivals and intraday exchange rate volatility

    Chang, Y. & Taylor, S. J., 2003, In: Journal of International Financial Markets, Institutions and Money. 13, p. 85-112 28 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  40. Published

    Monte Carlo simulations and capital structure research

    Chang, X. & Dasgupta, S., 03/2011, In: International Review of Finance. 11, 1, p. 19-55 37 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  41. Published

    CEO ability, pay, and firm performance

    Chang, Y. Y., Dasgupta, S. & Hilary, G., 10/10/2010, In: Management Science. 56, 10, p. 1633-1652 20 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  42. Published

    The effect of auditor quality on financing decisions

    Chang, X., Dasgupta, S. & Hilary, G., 07/2009, In: The Accounting Review. 84, 4, p. 1085-1117 33 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  43. Published

    Target behavior and financing: how conclusive is the evidence?

    Chang, X. & Dasgupta, S., 08/2009, In: Journal of Finance. 64, 4, p. 1767-1796 30 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  44. Published

    Beyond internal capital markets: the in-house transmission of adverse sales shocks and the collateral channel

    Chang, Y. Y. & Dasgupta, S., 12/2007, In: Journal of Corporate Finance. 13, 5, p. 743-770 28 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  45. Published

    Analyst coverage and financing decisions

    Chang, X., Dasgupta, S. & Hilary, G., 12/2006, In: Journal of Finance. 61, 6, p. 3009-3048 40 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  46. Published

    Cash-flow sensitivities and the allocation of internal cash flow

    Chang, X., Dasgupta, S., Wong, G. & Yao, J., 12/2014, In: Review of Financial Studies. 27, 12, p. 3628-3657 30 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  47. Published

    What explains cross-country differences in industry growth rates: trade, development and finance

    Chang, Y. Y. & Dasgupta, S., 06/2002, In: International Review of Finance. 3, 2, p. 105-129 25 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  48. Published

    Price convergence between credit default swap and put option: New evidence

    Chan, K. K., Kolokolova, O., Lin, M.-T. & Poon, S. H., 30/06/2023, In: Journal of Empirical Finance. 72, p. 188-213 26 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  49. Published

    Predictability in implied volatility surfaces: evidence from the Euro OTC FX market

    Chalamandaris, G. & Tsekrekos, A., 2014, In: European Journal of Finance. 20, 1, p. 33-58 26 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  50. Published

    Explanatory factors and causality in the dynamics of volatility surfaces implied from OTC Asian–Pacific currency options

    Chalamandaris, G. & Tsekrekos, A., 03/2013, In: Computational Economics. 41, 3, p. 327-358 42 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

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