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Accounting and Finance

  1. 2006
  2. Published

    Corporate transparency and risk management disclosure of European issuers in the United States

    Bartram, S., Stadtmann, G. & Wissmann, M. F., 2006, Corporate and Institutional Transparency for Economic Growth in Europe. London, New York and Amsterdam: Elsevier, p. 311-341 31 p.

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

  3. Published

    Die Umsetzung des Sarbanes-Oxley Act am Beispiel der NYSE-kotierten Schweizer Unternehmen

    Ruud, T. F., Pfister, J. A. & Hanselmann, Y., 2006, In: Zeitschrift Interne Revision. 4, p. 166-169 4 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  4. Published

    Dirty surplus accounting flows and valuation errors

    Isidro, H. D., O'Hanlon, J. F. & Young, S. E., 2006, In: Abacus. 42, 3-4, p. 302-344 43 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  5. Published

    Do better governed firms make more informative disclosures? Canadian evidence

    Beekes, W. A., Brown, P. & Chin, G., 2006, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  6. Published

    Do better-governed Australian firms make more informative disclosures?

    Beekes, W. A. & Brown, P., 2006, In: Journal of Business Finance and Accounting. 33, 3-4, p. 422-450 29 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  7. Published

    Do outside directors limit earnings management?

    Peasnell, K. V., Pope, P. F. & Young, S. E., 2006, In: Corporate Finance Review. 10, 5, p. 5-10 6 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  8. Published

    Earnings management when incentives compete: the role of tax accounting in Russia

    Goncharov, I. & Zimmermann, J., 2006, In: Journal of International Accounting Research. 5, 1, p. 45-61 17 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  9. Published

    Earnings, earnings growth and value

    Ohlson, J. & Gao, Z., 2006, Hanover: Now Publishers. 77 p.

    Research output: Book/Report/ProceedingsBook

  10. Published

    Ein adequates Mittel zur Finanzberichterstattung? Best Practice - Umsetzung des Sarbanes-Oxley Act

    Ruud, T. F., Pfister, J. A. & Hanselmann, Y., 2006, In: IO New Management. 11, p. 30-36 7 p.

    Research output: Contribution to Journal/MagazineJournal article

  11. Published

    Empirical pricing kernels obtained from the UK index options market

    Liu, X., Shackleton, M. B., Taylor, S. J. & Xu, X., 2006, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  12. Published

    Executive Compensation and Incentives

    Conyon, M., 2006, In: Academy of Management Perspectives. 20, p. 25-44 20 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  13. Published

    How real option disinvestment flexibility augments project NPV

    Keswani, A. & Shackleton, M. B., 2006, In: European Journal of Operational Research. 168, 1, p. 240-252 13 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  14. Published

    International lease accounting reform and economic consequences: the views of UK users and preparers

    Beattie, V., Goodacre, A. & Thomson, S. J., 2006, In: The International Journal of Accounting. 41, 1, p. 75-103 29 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  15. Published

    Narrative reporting in the UK and the US: which system works best

    Beattie, V. & McInnes, B., 2006, London: Institute of Chartered Accountants in England and Wales. 20 p.

    Research output: Book/Report/ProceedingsBook

  16. Published

    On James Bond and the importance of NGO accountability

    Unerman, J. & O'Dwyer, B., 2006, In: Accounting, Auditing and Accountability Journal. 19, 3, p. 305-318 14 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  17. Published

    On the timeliness of price discovery

    Beekes, W. A. & Brown, P., 2006, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  18. Published

    Performance reporting - the IASB's proposed formats of financial statements in the exposure draft of IAS 1

    Thinggaard, F., Wagenhofer, A., Evans, L., Gebhardt, G., Hoogendoorn, M., Marton, J., Di Pietra, R., Mora, A. & Peasnell, K. V., 2006, In: Accounting in Europe. 3, 1, p. 35 - 63 29 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  19. Published

    Restricted export flexibility and risk management with options and futures

    Wong, K. P. & Adam-Müller, A. F. A., 2006, In: Kredit und Kapital. 39, 2, p. 211-232 22 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  20. Published

    Shared Modes of Compensation and Firm Performance: UK Evidence

    Conyon, M. & Freeman, R. B., 2006, Seeking a Premier Economy: The Economic Effects of British Economic Reforms, 1980-2000. Card, D., Blundell, R. & Freeman, R. B. (eds.). Chicago, Ill. : University of Chicago Press, p. 109-146 38 p.

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

  21. Published

    The "Millionaire" method for encouraging participation

    Beekes, W. A., 2006, In: Active Learning in Higher Education. 7, 1, p. 25-36 12 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  22. Published

    The determinants of the UK Big Firm premium

    McMeeking, K. P., Peasnell, K. V. & Pope, P. F., 2006, In: Accounting and Business Research. 36, 3, p. 207-231 25 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  23. Published

    The impact of the introduction of the Euro on foreign exchange rate risk exposures

    Bartram, S. & Karolyi, G. A., 2006, In: Journal of Empirical Finance. 13, 4, p. 519-549 31 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  24. Published

    The relationships between sentiment, returns and volatility

    Wang, Y., Keswani, A. & Taylor, S. J., 2006, In: International Journal of Forecasting. 22, p. 109-123 15 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  25. Published

    The use of options in corporate risk management

    Bartram, S., 2006, In: Managerial Finance. 32, 2, p. 160-181 22 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  26. Published

    Theoretical studies of the historical development of the accounting discipline: a review and evidence

    Beattie, V. & Davie, E., 2006, In: Accounting, Business and Financial History. 16, 1, p. 1-25 25 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  27. Published

    Theorising accountability for NGO advocacy

    Unerman, J. & O'Dwyer, B., 2006, In: Accounting, Auditing and Accountability Journal. 19, 3, p. 349-376 28 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  28. Published

    Trading strategies for markets: a design framework and its application

    Vytelingum, P., Dash, R. K., He, M., Sykulski, A. & Jennings, N. R., 2006, Agent-mediated electronic commerce : designing trading agents and mechanisms. La Poutre, H., Sadeh, N. M. & Janson, S. (eds.). Berlin: Springer Verlag, p. 171-186 16 p. (Lecture Notes in Computer Science; vol. 3937).

    Research output: Contribution in Book/Report/Proceedings - With ISBN/ISSNConference contribution/Paperpeer-review

  29. Published

    Trends in budgetary control and responsibility accounting

    Otley, D. T., 2006, Contemporary Issues in Management Accounting. Maidenhead: Open University Press, p. 291-307 17 p.

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

  30. Published

    UK charity ethical investment: policy, practice and disclosure

    Kreander, N., Beattie, V. & Mcphail, K., 2006, London: Certified Accountants Educational Trust. 128 p.

    Research output: Book/Report/ProceedingsBook

  31. Published

    What options does the future hold?

    Peasnell, K. V., 2006, In: The HR Director. Apr, p. 25 25 p.

    Research output: Contribution to Journal/MagazineJournal article

  32. Published

    Which approach to accounting for employee stock options best reflects market pricing?

    Landsman, W. R., Peasnell, K. V., Pope, P. F. & Yeh, S., 2006, In: Review of Accounting Studies. 11, 2-3, p. 203-245 43 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  33. Published

    Will mobile video become the killer application for 3G? - A theoretical framework for media convergence

    Xu, X., Ma, W. W. & See-To, E. W. K., 2006, European and Mediterranean Conference on Information Systems (Costa Blanca, Alicante, Spain) - 2006. N/A: unknown

    Research output: Contribution in Book/Report/Proceedings - With ISBN/ISSNConference contribution/Paperpeer-review

  34. Published

    Modelling financial transaction price movements: a dynamic integer count data model

    Liesenfeld, R., Nolte, I. & Pohlmeier, W., 01/2006, In: Empirical Economics. 30, 4, p. 795-825 31 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  35. Published

    Real options in an asymmetric duopoly: who benefits from your competitive disadvantage?

    Pawlina, G. & Kort, P. M., 03/2006, In: Journal of Economics and Management Strategy. 15, 1, p. 1-35 35 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  36. Published

    A Model of the Supply of Executives for Outside Directorships

    Conyon, M. & Read, L., 06/2006, In: Journal of Corporate Finance. 12, 3, p. 645-659 15 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  37. Published

    XBRL als (einheitliche) Sprache für die finanzielle Berichterstattung: Interesse steigt - Setzt sich das neue, flexiblere System durch?

    Pfister, J., Venetz, S. & Ruud, T. F., 9/08/2006, Finanz und Wirtschaft, 62 0 p.

    Research output: Contribution to specialist publicationArticle

  38. Published

    Does compliance with the German corporate governance code have an impact on stock valuation? an empirical analysis

    Goncharov, I., Werner, J. R. & Zimmermann, J., 09/2006, In: Corporate Governance: An International Review. 14, 5, p. 432-445 14 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  39. Published

    The Pattern of Investment Surrounding CEO Retirements: UK Evidence

    Conyon, M. & Florou, A., 09/2006, In: British Accounting Review. 38, 3, p. 299-319 21 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  40. Published

    Novel tertiary amine oxide surfaces that resist nonspecific protein adsorption

    Dilly, S. J., Beecham, M. P., Brown, S. P., Griffin, J. M., Clark, A. J., Griffin, C. D., Marshall, J., Napier, R. M., Taylor, P. C. & Marsh, A., 12/09/2006, In: Langmuir. 22, 19, p. 8144-8150 7 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  41. Published

    Corporate financing decisions: UK survey evidence

    Beattie, V., Goodacre, A. & Thomson, S. J., 11/2006, In: Journal of Business Finance and Accounting. 33, 9-10, p. 1402-1434 33 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  42. Published

    The Small World of Corporate Boards

    Conyon, M. & Muldoon, M., 11/2006, In: Journal of Business Finance and Accounting. 33, 9-10, p. 1321-1343 23 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  43. 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

  44. Published

    Extremal financial risk models and portfolio evaluation

    Zhang, Z. & Huang, J., 15/12/2006, In: Computational Statistics and Data Analysis. 51, 4, p. 2313-2338 26 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  45. 2007
  46. Published

    A theory of takeovers and disinvestment

    Lambrecht, B. M. & Myers, S. C., 2007, In: Journal of Finance. 62, 2, p. 809-845 37 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  47. Published

    Auctions in corporate finance

    Dasgupta, S. & Hansen, R. G., 2007, Handbook of corporate finance: empirical corporate finance. Eckbo, B. E. (ed.). North-Holland

    Research output: Contribution in Book/Report/Proceedings - With ISBN/ISSNChapter (peer-reviewed)peer-review

  48. Published

    Balancing act

    Beekes, W. A., Otley, D. T. & Ururuka, V., 2007, In: CIMA Excellence in Leadership Series, Performance Management. 4, p. 28-31 4 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  49. Published

    Bounds for in-progress floating-strike Asian options using symmetry

    Henderson, V., Hobson, D., Shaw, W. & Wojakowski, R. M., 2007, In: Annals of Operations Research. 151, 1, p. 81-98 18 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  50. Published

    Closed-form transformations from risk-neutral to real-world distributions

    Liu, X., Shackleton, M. B., Taylor, S. J. & Xu, X., 2007, In: Journal of Banking and Finance. 31, 5, p. 1501-1520 20 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  51. Published

    Communication between management and stakeholders: a case study

    Beattie, V., McInnes, B. & Pierpoint, J., 2007, London: Institute of Chartered Accountants in England and Wales. 12 p.

    Research output: Book/Report/ProceedingsBook

  52. Published

    Competition without fungibility: evidence from alternative market structures for derivatives

    Bartram, S. & Fehle, F. R., 2007, In: Journal of Banking and Finance. 31, 3, p. 659-677 19 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

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