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  1. Journal article
  2. Published

    How well does a single index represent the nineteen sandilands plant and machinery indices?

    Peasnell, K. & Skerratt, L., 31/12/1977, In: Journal of Accounting Research. 15, 1, p. 108-119 12 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  3. Published

    The Present Value Concept in Financial Reporting

    Peasnell, K., 30/06/1977, In: Journal of Business Finance and Accounting. 4, 2, p. 153-168 16 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  4. Published

    price indices for current cost accounting a reply and some further evidence

    Peasnell, K. & Skerratt, L., 31/03/1977, In: Journal of Business Finance and Accounting. 4, 1, p. 139-144 6 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  5. Published

    A Note on the Discounted Present Value Concept

    Peasnell, K., 31/01/1977, In: The Accounting Review. 52, 1, p. 186-189 4 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  6. Published

    A pragmatic defence of replacement cost

    Gee, K. & Peasnell, K., 31/12/1976, In: Accounting and Business Research. 6, 24, p. 242-249 8 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  7. Published

    Anti dilution of earnings per share

    Peasnell, K. & Skerratt, L., 1975, In: Accounting and Business Research. 6, p. 57-62 6 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  8. Comment/debate
  9. Published

    Discussion of Financial reporting for employee stock options: liabilities or equity

    Peasnell, K., 09/2013, In: Review of Accounting Studies. 18, 3, p. 683-691 9 p.

    Research output: Contribution to Journal/Magazine › Comment/debate › peer-review

  10. Published

    A U.K. perspective on accounting for goodwill and other intangibles

    Peasnell, K., 1996, In: Issues in Accounting Education. 11, Fall, p. 487-489 3 p.

    Research output: Contribution to Journal/Magazine › Comment/debate

  11. Published

    Current cost of a quoted long-term liability: a comment

    Peasnell, K. & Archer, S., 31/12/1985, In: Accounting and Business Research. 15, 58, p. 87-90 4 p.

    Research output: Contribution to Journal/Magazine › Comment/debate › peer-review

  12. Published

    Statement on Accounting Theory and Theory Acceptance: a review article

    Peasnell, K., 31/12/1978, In: Accounting and Business Research. 8, 31, p. 217-225 9 p.

    Research output: Contribution to Journal/Magazine › Comment/debate › peer-review

  13. Published

    Performance of a relative decline model: an efficient markets interpretation of some results of Jones, Tweedie and Whittington

    Peasnell, K. & Skerratt, L., 30/06/1978, In: Journal of Business Finance and Accounting. 5, 2, p. 261-267 7 p.

    Research output: Contribution to Journal/Magazine › Comment/debate › peer-review

  14. Published

    A comment on replacement cost as the upper limit of value to the owner

    Peasnell, K. & Gee, K., 31/12/1977, In: Accounting and Business Research. 7, 28, p. 312-312 1 p.

    Research output: Contribution to Journal/Magazine › Comment/debate › peer-review

  15. Published

    Long term debt and shareholder wealth: a comment

    Peasnell, K. & Skerratt, L., 30/09/1976, In: Journal of Business Finance and Accounting. 3, 3, p. 137-141 5 p.

    Research output: Contribution to Journal/Magazine › Comment/debate › peer-review

  16. Published

    The objectives of published accounting reports: a comment

    Peasnell, K., 1974, In: Accounting and Business Research. 5, p. 71-76 6 p.

    Research output: Contribution to Journal/Magazine › Comment/debate › peer-review

  17. Book/Film/Article review
  18. Published

    Book Review: Lorenzo Simoni, Business models and corporate reporting: defining the platform to illustrate value creation

    Rawsthorne, S., 1/06/2022, In: Financial Reporting. 1, p. 167-172 6 p.

    Research output: Contribution to Journal/Magazine › Book/Film/Article review › peer-review

  19. Editorial
  20. Published

    Editorial: 2024 Best Paper Award

    Frenkel, M., Nolte, S. & Prantl, S., 26/06/2025, In: Jahrbuecher fuer Nationaloekonomie und Statistik. 245, 3, p. 247-249 3 p.

    Research output: Contribution to Journal/Magazine › Editorial › peer-review

  21. Published

    Introduction to the Symposium on Contemporary Banking Research: The Use of Fixed Effects to Disentangle Loan Demand from Loan Supply

    Jakovljević, S., Degryse, H. & Ongena, S., 1/04/2020, In: Economic Inquiry. 58, 2, p. 917-920 4 p.

    Research output: Contribution to Journal/Magazine › Editorial › peer-review

  22. Published

    Accounting narratives: storytelling, philosophising and quantification

    Urquhart, V. A. & Davison, J., 2015, In: Accounting and Business Research. 45, 6-7, p. 655-660 660 p.

    Research output: Contribution to Journal/Magazine › Editorial

  23. Published

    The search for financial stability: Models, policies and prospects

    Duygun, M., Nolte, I., Sá, F. & Shaban, M., 1/12/2014, In: Journal of Banking and Finance. 49, p. 323-325 3 p.

    Research output: Contribution to Journal/Magazine › Editorial › peer-review

  24. Published

    Social and Environmental Accounting Research: Homogeneity, Faddishness and Herding at the Expense Social Significance?

    Ferguson, J. & Unerman, J., 2013, In: Social and Environmental Accountability Journal. 33, 3, p. 131-133 3 p.

    Research output: Contribution to Journal/Magazine › Editorial

  25. Published

    Editorial

    Ferguson, J. & Unerman, J., 1/04/2012, In: Social and Environmental Accountability Journal. 32, 1, p. 1-2 2 p.

    Research output: Contribution to Journal/Magazine › Editorial

  26. Published

    The importance of peer-reviewed social and environmental accountability research in advancing sustainability

    Bebbington, J. & Unerman, J., 1/04/2011, In: Social and Environmental Accountability Journal. 31, 1, p. 1-6 6 p.

    Research output: Contribution to Journal/Magazine › Editorial › peer-review

  27. Published

    Using accounting data to measure the economic performance of firms

    Peasnell, K., 31/12/1996, In: Journal of Accounting and Public Policy. 15, 4, p. 291-303 13 p.

    Research output: Contribution to Journal/Magazine › Editorial

  28. Working paper
  29. Unpublished

    ETF Rebalancing, Hedge Fund Trades, and Capital Market

    Wang, G., Yao, C. & Yelekenova, A., 2023, (Unpublished) SSRN Working Paper.

    Research output: Working paper

  30. Forthcoming

    Why do equally weighted portfolios beat value-weighted ones?

    Swade, A., Nolte, S., Shackleton, M. & Lohre, H., 16/11/2022, (Accepted/In press) Portfolio Management Research.

    Research output: Working paper

  31. Unpublished

    The Determinants of ESG Ratings: Rater Ownership Matters

    Tang, D., Yan, J. & Yao, C., 6/06/2022, (Unpublished) SSRN Working Paper, 54 p.

    Research output: Working paper

  32. Published

    Benchmarking the Effects of the Fed’s Secondary Market Corporate Credit Facility Using Yankee Bonds

    Xu, H. & Pennacchi, G., 21/08/2021, Lancaster: Lancaster University, Department of Accounting and Finance.

    Research output: Working paper

  33. Published

    Diversifying Macroeconomic Factors — For Better or for Worse

    Amato, L. & Lohre, H., 8/01/2021, 54 p.

    Research output: Working paper

  34. Published

    Can Capital Adjustment Costs Explain the Decline in Investment-Cash Flow Sensitivity?

    Liao, S., Nolte, I. & Pawlina, G., 2020, Lancaster.

    Research output: Working paper

  35. Published

    Effectiveness of Monitoring, Managerial Entrenchment, and Corporate Cash Holdings

    Couzoff, P., Banerjee, S. & Pawlina, G., 2020, Lancaster.

    Research output: Working paper

  36. Published

    Who’s the Fairest of them All? A Comparison of Methods for Classifying Tone and Attribution in Earnings-related Management Discourse

    Young, S., Walker, M., Athanasakou, V., El-Haj, M., Rayson, P. & Schleicher, T., 2020, p. 1-47, 49 p.

    Research output: Working paper

  37. Published

    Annual Report Commentary on the Value Creation Process

    Athanasakou, V., El-Haj, M., Rayson, P., Walker, M. & Young, S., 2020, p. 1-63, 63 p.

    Research output: Working paper

  38. 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

  39. Published

    A Least Squares Regression Realised Covariation Estimation

    Nolte, I., Vasios, M., Voev, V. & Xu, Q., 3/10/2019, SSRN Working Paper, 87 p.

    Research output: Working paper

  40. Unpublished

    Renewal Based Volatility Estimation

    Li, Y., Nolte, I. & Nolte, S., 12/01/2019, (Unpublished) SSRN Working Paper.

    Research output: Working paper

  41. Published

    Maximum Mispricing on Announcement Days

    Martin Utrera, A., 31/08/2018.

    Research output: Working paper

  42. Unpublished

    Asymmetric estimation of DVAs: Evidence based on structural credit risk models

    Lin, W., Panaretou, A. & Pawlina, G., 2018, (Unpublished) Lancaster: The Department of Accounting and Finance.

    Research output: Working paper

  43. Unpublished

    Understanding stock price behavior around external financing

    Cao, M., Martin, S. & Yao, Y., 2018, (Unpublished).

    Research output: Working paper

  44. Published

    High-frequency Covariance Matrix Estimation Using Price Durations

    Nolte, I., Taylor, S. J. & Zhao, X., 2018.

    Research output: Working paper

  45. Published

    The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses

    Guedes Cardoso Fontes, J. C., Panaretou, A. & Peasnell, K. V., 2018, Lancaster: The Department of Accounting and Finance.

    Research output: Working paper

  46. 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

  47. Published

    Foreign Monetary Policy and Firms' Default Risk

    Groba, J. & Serrano, P., 10/10/2017, Lancaster: Lancaster University, Department of Accounting and Finance, 86 p.

    Research output: Working paper

  48. Published

    A Transaction-Cost Perspective on the Multitude of Firm Characteristics

    Martin Utrera, A., DeMiguel, V., Uppal, R. & Nogales, F. J., 8/02/2017.

    Research output: Working paper

  49. Unpublished

    Mind the Gap: An Early Empirical Analysis of SEC's “Tick Size Pilot Program”

    Hansen, P., Li, Y., Lunde, A. & Patton, A., 2017, (Unpublished).

    Research output: Working paper

  50. Unpublished

    The value of growth: changes in profitability and future stock returns

    Sotes-Paladino, J., Wang, J. & Yao, Y., 2017, (Unpublished).

    Research output: Working paper

  51. Unpublished

    Corporate governance and transparency in Japan

    Aman, H., Beekes, W. A. & Brown, P. R., 7/12/2016, (Unpublished) 48 p.

    Research output: Working paper

  52. Published

    High-frequency volatility modelling: a Markov-switching autoregressive conditional intensity model

    Li, Y., Nolte, I. & Nolte, S., 27/05/2016, 46 p.

    Research output: Working paper

  53. Published

    Why don't all firms do 'good' equally?

    Banerjee, S., Homroy, S. & Slechten, A. C. D., 05/2016, Lancaster: Lancaster University, Department of Economics, (Economics working paper series).

    Research output: Working paper

  54. Published

    The Enduring Effect of Time-Series Momentum on Stock Returns over nearly 100-Years

    D’Souza, I., Srichanachaitrchok, V., Wang, J. & Yao, Y., 2016, Financial Management Association International.

    Research output: Working paper

  55. Published

    More accurate volatility estimation and forecasts using price durations

    Zhao, X., Taylor, S. J. & Nolte, I., 2016, 41 p.

    Research output: Working paper

  56. Published

    Corporate governance, companies’ disclosure practices, and market transparency: a cross country study

    Beekes, W., Brown, P., Zhan, W. & Zhang, Q., 8/10/2015, Lancaster: Lancaster University, p. 1-51, 51 p.

    Research output: Working paper

  57. Published

    High-frequency volatility estimation and the relative importance of market microstructure variables

    Li, Y., Nolte, I. & Nolte, S., 25/09/2015, 50 p.

    Research output: Working paper

  58. Published

    Analyst target price accuracy and the incidence of cash flow forecasts

    Hashim, N. & Strong, N., 02/2015, Lancaster: The Department of Accounting and Finance, 31 p.

    Research output: Working paper

  59. Published

    Do formal risk assessments improve analysts’ target price accuracy?

    Hashim, N. & Strong, N., 2015, Lancaster: The Department of Accounting and Finance, 45 p.

    Research output: Working paper

  60. Published

    Does analyst ranking affect how informative target prices are to institutional investors?

    Hashim, N., 2015, Lancaster: The Department of Accounting and Finance, 37 p.

    Research output: Working paper

  61. Unpublished

    On the valuation of tax expense

    Gao, Z., Givoly, D. & Laux, R., 2015, (Unpublished).

    Research output: Working paper

  62. Unpublished

    Family influence and R&D investments in transition economies: reconciling behavioral and institutional views

    De Massis, A., Gao, Z., Huang, Q. & Kotlar, J., 2015, (Unpublished).

    Research output: Working paper

  63. Published

    The Structure of Corporate Holdings and Corporate Governance: Evidence from India

    Homroy, S. & Banerjee, S., 2015, Lancaster University, Department of Economics, (Economics Working Paper Series; vol. 2015, no. 13).

    Research output: Working paper

  64. Unpublished

    Can measurement-related disclosures enhance the credibility of fair value choices?

    Vergauwe, S. & Gaeremynck, A., 2015, (Unpublished).

    Research output: Working paper

  65. Unpublished

    Microstructure noise components of the SandP 500 index: variation, persistence and distributions

    Taylor, S. J., 2015, (Unpublished).

    Research output: Working paper

  66. Published

    Confronting a coercion logic with nongovernmental organization upward accountability processes

    Agyemang, G., O’Dwyer, B., Unerman, J. & Awumbila, M., 2015, Egham: Royal Holloway.

    Research output: Working paper

  67. Published

    Does equity analyst research lack rigor and objectivity? Evidence from conference call questions and research notes

    Salzedo, C., Young, S. & El-Haj, M., 6/08/2014, Lancaster University Management School, p. 1-50, 50 p. (Department of Accounting and Finance Working Paper Series; no. AF2014/15WP01).

    Research output: Working paper

  68. Published

    Accounting comparability and the accuracy of peer-based valuation models

    Young, S. & Zeng, Y., 6/08/2014, Lancaster University Management School, p. 1-50, 50 p. (Department of Accounting and Finance Working Paper Series; no. AF2014/15WP02).

    Research output: Working paper

  69. Published

    Factors influencing quality threatening behaviour in a big four accounting firm

    Beekes, W., Otley, D. & Ururuka, V., 3/07/2014, p. 1-39, 39 p.

    Research output: Working paper

  70. Published

    Corporate governance and the informativeness of disclosures in Australia: a re-examination

    Beekes, W., Brown, P. & Zhang, Q., 3/06/2014, Lancaster: Lancaster University, p. 1-47, 47 p.

    Research output: Working paper

  71. Unpublished

    Environmental risk and buyer-supplier relationships

    Banerjee, S., Chang, S., Fu, K. & Wong, G., 2014, (Unpublished).

    Research output: Working paper

  72. Unpublished

    Reliability effects of fair value related disclosures

    Vergauwe, S. & Gaeremynck, A., 2014, (Unpublished).

    Research output: Working paper

  73. Published

    Financial integration and the transparency of firms in emerging capital markets

    Zhang, Q., Beekes, W. & Brown, P., 2014, 34 p.

    Research output: Working paper

  74. Published

    Stock-return volatility and daily equity trading by investor groups in Korea

    Shackleton, M. & Umutlu, M., 2014, Lancaster: Lancaster University, 54 p. (Department of Accounting and Finance Working Paper Series; no. AF2014/15WP03).

    Research output: Working paper

  75. Published

    The real effects of regulatory enforcement actions: evidence from U.S. counties

    Danisewicz, P., McGowan, D., Onali, E. & Schaeck, K., 2014, p. 1-44, 44 p.

    Research output: Working paper

  76. Published

    Monitoring matters: debt seniority, market discipline and bank conduct

    Danisewicz, P., McGowan, D., Onali, E. & Schaeck, K., 2014.

    Research output: Working paper

  77. Published

    On a tight leash: does bank organisational structure matter for macroprudential spillovers?

    Danisewicz, P., Reinhardt, D. & Sowerbutts, R., 2014.

    Research output: Working paper

  78. Published

    The effects of corporate governance on information disclosure, timeliness and market participants’ expectations.

    Beekes, W., Brown, P., Chin, G. & Zhang, Q., 2/08/2012, Lancaster: Lancaster University, p. 1-43, 43 p.

    Research output: Working paper

  79. Published

    Target price accuracy: international evidence

    Bilinski, P., Lyssimachou, D. & Walker, M., 2012, Lancaster: Lancaster University, 58 p.

    Research output: Working paper

  80. Published

    Does firm reporting quality and analyst forecasting skill influence the analyst choice to issue revenue forecasts?

    Bilinski, P., 2012, Lancaster: Lancaster University, 49 p.

    Research output: Working paper

  81. Published

    Cautiousness in the small and in the large

    Huang, J. & Stapleton, R., 2012, Lancaster: Lancaster University, 37 p.

    Research output: Working paper

  82. Published

    Changes in risk and valuation of options: a unified approach to option pricing bounds

    Huang, J., 2012, Lancaster: Lancaster University, 37 p.

    Research output: Working paper

  83. Published

    A class of linearly constrained nonlinear optimization problems with corner point optimal solutions and applications in finance

    Huang, J., 2012, Lancaster: Lancaster University, 29 p.

    Research output: Working paper

  84. Published

    What can the option-implied risk aversion really tell us?

    Huang, J., 2012, Lancaster: Lancaster University, 36 p.

    Research output: Working paper

  85. Published

    Are we extracting the true risk neutral density from option prices? a question with no easy answer

    Huang, J., 2012, Lancaster: Lancaster University, 40 p.

    Research output: Working paper

  86. Published

    Necessary and sufficient conditions on Gorman aggregation in securities markets with heterogeneous beliefs

    Huang, J. & Adam-Mueller, A., 2012, Lancaster: Lancaster University, 11 p.

    Research output: Working paper

  87. Published

    The relationship between risk aversion and cautiousness

    Huang, J., 2012, Lancaster: Lancaster University, 38 p.

    Research output: Working paper

  88. Published

    The relationship between relative prudence and relative risk aversion

    Huang, J. & Zhang, Z., 2012, Lancaster: Lancaster University, 34 p.

    Research output: Working paper

  89. Published

    Should you buy a stock or a corporate bond? Another characterization of cautiousness

    Huang, J. & Stapleton, R., 2012, 11 p.

    Research output: Working paper

  90. Published

    The timing of mergers along production chain, capital structure and risk dynamics

    Tarsalewska, M., 2012, Lancaster: Lancaster University.

    Research output: Working paper

  91. Published

    A proposal for the study of organizational culture in management accounting research

    Pfister, J. A., 2011.

    Research output: Working paper

  92. Published

    Organizational culture and the implementation of a new performance measurement system: evidence from a leading technology company

    Pfister, J. A., 2011.

    Research output: Working paper

  93. Published

    Performance measurement for open innovation: a cross-sectional field study

    Pfister, J. A., 2011.

    Research output: Working paper

  94. Published

    Corporate Governance and Transparency in Japan

    Aman, H., Beekes, W. A. & Brown, P., 2011, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  95. Published

    The executive compensation controversy: a transatlantic analysis

    Conyon, M., Fernandez, N., Ferreira, M. A., Matos. In Boeri T, P. & Murphy, K. J., 2011, 130 p.

    Research output: Working paper

  96. Published

    Does liquidity risk explain low firm performance following seasoned equity offerings?

    Bilinski, P., Strong, N. & Liu, W., 2011, Lancaster: Lancaster University, 51 p.

    Research output: Working paper

  97. Published

    Hysteresis Effects under CIR Interest Rates

    Dias, J. C. & Shackleton, M. B., 2010, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  98. Published

    Explaining Adverse Behavioural Impact of Performance Management Systems in a Professional Accounting Firm

    Ururuka, V., Otley, D. T. & Beekes, W. A., 2009, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  99. Published

    Litigation Risk and Auditor Conservatism: A UK-US Comparison

    Li, S., Beekes, W. A. & Peasnell, K. V., 2009, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  100. Published

    A snakes and ladders representation of stock prices and returns

    Gager, P. & Shackleton, M. B., 2009, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  101. Published

    Reassessing the role of book-tax conformity

    Goncharov, I. & Werner, J. R., 2009.

    Research output: Working paper

  102. Published

    Economic hysteresis effects and hitting time densities for CIR diffusions

    Dias, J. C. & Shackleton, M. B., 2008, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  103. Published

    Why hedge? Rationales for corporate hedging and value implications

    Aretz, K., Bartram, S. & Dufey, G., 2007, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  104. Published

    How does the market price pension accruals?

    Kiosse, V., Lubberink, M. & Peasnell, K., 2007, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  105. Published

    Are analysts’ loss functions asymmetric?

    Clatworthy, M. A., Peel, D. & Pope, P. F., 2006, Lancaster University: The Department of Economics, (Economics Working Paper Series).

    Research output: Working paper

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