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Accounting and Finance

  1. Published

    Zur Verbesserung der marktwertbezogenen Vergütung in diversifizierten Unternehmen

    Adam-Müller, A. F. A., 2003, In: ZEWnews. Dec, p. 2-4 3 p.

    Research output: Contribution to Journal/MagazineJournal article

  2. Published

    Zinsermittlungsmethoden zur Bewertung von Pensionsverpflichtungen nach IAS 19 [Methods of Determining the Discount Rate for Measurement of Pension Obligations under IAS 19]

    Ebinger, G. & Stadler, C., 10/2008, In: Finanz Betrieb. 10, 10, p. 665-672 8 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  3. 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

  4. 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

  5. Published

    Worldwide Soundscapes: A Synthesis of Passive Acoustic Monitoring Across Realms

    Darras, K. F. A., Rountree, R. A., Van Wilgenburg, S. L., Cord, A. F., Pitz, F., Chen, Y., Dong, L., Rocquencourt, A., Desjonquères, C., Diaz, P. M., Lin, T., Turco, T., Emmerson, L., Bradfer‐Lawrence, T., Gasc, A., Marley, S., Salton, M., Schillé, L., Wensveen, P. J. & Wu, S. & 560 others, Acero‐Murcia, A. C., Acevedo‐Charry, O., Adam, M., Aguzzi, J., Akoglu, I., Amorim, M. C. P., Anders, M., André, M., Antonelli, A., Do Nascimento, L. A., Appel, G., Archer, S., Astaras, C., Atemasov, A., Atkinson, J., Attia, J., Baltag, E., Barbaro, L., Basan, F., Batist, C., Baumgarten, J. E., Bayle Sempere, J. T., Bellisario, K., David, A. B., Berger‐Tal, O., Bertucci, F., Betts, M. G., Bhalla, I. S., Bicudo, T., Bolgan, M., Bombaci, S., Bota, G., Boullhesen, M., Briers, R. A., Buchan, S., Budka, M., Burchard, K., Buscaino, G., Calvente, A., Campos‐Cerqueira, M., Gonçalves, M. I. C., Ceraulo, M., Cerezo‐Araujo, M., Cerwén, G., Chaskda, A. A., Chistopolova, M., Clark, C. W., Cox, K. D., Cretois, B., Czarnecki, C., da Silva, L. P., da Silva, W., De Clippele, L. H., de la Haye, D., de Oliveira Tissiani, A. S., de Zwaan, D., Degano, M. E., Deichmann, J., del Rio, J., Devenish, C., Díaz‐Delgado, R., Diniz, P., Oliveira‐Júnior, D. D., Dorigo, T., Dröge, S., Duarte, M., Duarte, A., Dunleavy, K., Dziak, R., Elise, S., Enari, H., Enari, H. S., Erbs, F., Eriksson, B. K., Ertör‐Akyazi, P., Ferrari, N. C., Ferreira, L., Fleishman, A. B., Fonseca, P. J., Freitas, B., Friedman, N. R., Froidevaux, J., Gogoleva, S., Gonzaga, C., Correa, J. M. G., Goodale, E., Gottesman, B., Grass, I., Greenhalgh, J., Gregoire, J., Haché, S., Hagge, J., Halliday, W., Hammer, A., Hanf‐Dressler, T., Haupert, S., Haver, S., Heath, B., Hending, D., Hernandez‐Blanco, J., Higgs, D., Hiller, T., Huang, J. C., Hutchinson, K. L., Hyacinthe, C., Ieronymidou, C., Iniunam, I. A., Jackson, J., Jacot, A., Jahn, O., Juanes, F., Kanes, K. S. J., Kenchington, E., Kepfer‐Rojas, S., Kitzes, J., Kusuminda, T., Lehnardt, Y., Lei, J., Leitman, P., León, J., Li, D., Lima‐Santos, C. S., Lloyd, K. J., Looby, A., López‐Baucells, A., López‐Bosch, D., Louth‐Robins, T., Maeda, T., Malige, F., Mammides, C., Marcacci, G., Markolf, M., Marques, M. I., Martin, C. W., Martin, D. A., Martin, K., McArthur, E., McKown, M., McLeod, L. J. T., Médoc, V., Metcalf, O., Meyer, C. F. J., Mikusinski, G., Miller, B., Monteiro, J., Mooney, T. A., Moreira, S., Sugai, L. S. M., Morris, D., Müller, S., Muñoz‐Duque, S., Murchy, K. A., Nagelkerken, I., Mas, M., Nouioua, R., Ocampo‐Ariza, C., Olden, J. D., Oppel, S., Osiecka, A. N., Papale, E., Parsons, M., Pashkevich, M., Patris, J., Marques, J. P., Pérez‐Granados, C., Piatti, L., Pichorim, M., Pine, M. K., Pinheiro, T., Pradervand, J., Quinn, J., Quintella, B., Radford, C. A., Raick, X., Rainho, A., Ramalho, E., Ramesh, V., Rétaux, S., Reynolds, L. K., Riede, K., Rimmer, T., Ríos, N., Rocha, R., Rocha, L., Roe, P., Ross, S. R. P. ‐., Rosten, C. M., Ryan, J., Salustio‐Gomes, C., Samarra, F. I. P., Samartzis, P., Santos, J., Sattler, T., Scharffenberg, K., Schoeman, R. P., Schuchmann, K., Sebastián‐González, E., Seibold, S., Sethi, S., Shabangu, F. W., Shaw, T., Shen, X., Singer, D., Širović, A., Slater, M., Spriel, B., Stanley, J., Sueur, J., Tavares, V., Thomisch, K., Thorn, S., Tong, J., Torrent, L., Traba, J., Tremblay, J. A., Trevelin, L., Tseng, S., Tuanmu, M., Valverde, M., Vernasco, B., Vieira, M., da Paz, R. V., Ward, M., Watson, M., Weldy, M. J., Wiel, J., Willie, J., Wood, H., Xu, J., Zhou, W., Li, S., Sousa‐Lima, R., Wanger, T. C., Seybert, A., Charbonneau, A., López‐Baucells, A., Aryawan, A., Paquette, A., García, A., Rosario, A. A., Lees, A. C., Buitrago‐Cardona, A., Zúñiga, A., Oliveira, A. G., Farina, A., Zongo, A. N., Oden, A., Palmeirim, A. F., Molin, A. D., Viricheva, A., Gavio, A., Gweh, A. N., Gianuca, A. T., Beard, A., Sourdril, A., Kok, A., Tan, A., Truskinger, A., Rege, A., Wenzel, A., Skrindo, A. B., Castagneyrol, B., Maas, B., Freeman, B., Gómez‐Valencia, B., Dziak, B., Estabrook, B. J., Milá, B., Maher, B., Mahon, C. L., Fieker, C. Z., Rosten, C., Adshead, C., Potvin, C., Westphal, C., Amarasinghe, C., Huijbers, C., Griffiths, C., Roemer, C., Lee, C., Thébaud, C., Chen, C., Cassin, C., Erbe, C., Clark, C., Simao, C., Attridge, C., Medina‐Uribe, C. A., Ascencio‐Elizondo, C., Lemarchand, C., Bates, C., Wen, C. K., Partaker, C., Radford, C. A., Nunes, C. A., Albert, C., Gervaise, C., Putra, D. D., Dent, D., Buchori, D., Warren, D., Toma, D. M., Rieker, D., Swainson, D., Lecchini, D., Tucker, D., Watson, D., Yemane, D., Clement, D., Rahman, D., Risch, D., Kühnel, D., Hodder, D., Casane, D., Gómez‐Montes, D. A., Balbuena, D., Gil, D., Jórdan, D. P., Provete, D., Diogenes, D., Whalen, D., Turner, E., Prabowo, E. W., Martinez, E. R., Schutz, E., Clingham, E., Oliveira, E., Kay, E., Revilla, E., Baltag, E. S., Sokolowska, E., Tan, E., Liu, E., Martinez, E., Parmentier, E., Rakotomalala, E., Fischer, E., Tedesco, E., Berenguer, E., Ecoturismo, E. M., Economo, E., Cabrera, F. D. L., Khan, F. A. A., Lin, F., Shabangu, F. W., Hidalgo, F., Murakami, F., de Deus, F. F., de Deus, F. F., Rodrigues, F., Sinniger, F., Fossøy, F., Sèbe, F., Huihui, F., Leite, G. A., Leite, G., Best, G., Mahung, G., Pérez‐Rosales, G., Silva, G., Morgan, L., de Guyane, G. C., McPherson, G., Davies, H., Reyes, H., Smit‐Robinson, H., Papadopoulos, H., Randrianarison, H., Jourdan, H., Shamon, H., Watanabe, H. K., Kreft, H., Rouzé, H., Bick, I. A., Karmiris, I., Fitriawan, I., Côté, I., Rondon, I. A. A., Raj, I. W., LeBien, J., Kuenbou, J. K., Tougaard, J., Ratliff, J., Lee, J. S. H., Gedamke, J., Namuche, J. P. C., Royer, J., Robinson, J., Clark, J., Fischer, J., Qualley, J., Pereira, J., Diepstraten, J., Järnegren, J., Ewen, J., Hildebrand, J., Barlow, J., Hernandez‐Blanco, J. A., Ochoa‐Quintero, J. M., Mena, J. L., Santos, J. N., Ribeiro, J. W., Monteiro, J. G., Tovar, J. D., García, J. C. H., Perrot, J., Baumgarten, J., Tremblay, J., Magbanua, J., Anso, J., Froidevaux, J., Sueur, J., Beard, K. H., Huong, K., Innes, K., Otter, K., Findlay, K. P., Dudley, K., Borja‐Acosta, K. G., Cox, K., Buda, K., Harmon, K., Harmon, K., Sayigh, L., Hédouin, L., Desutter‐Grandcolas, L., Symes, L., Kuehne, L., Legendre, L., Henry, L., Hatch, L., Brousset, L., Rossi, L. C., Schwarzkopf, L., Padovese, L., Loseto, L., Medrano, L. M., Iacobucci, L., Di Iorio, L., Nacimento, L., Crochard, L., Lego, L., René‐Trouillefou, M., Tuanmuu, M., Fernandez, M., Lammers, M., Maia, M., Campos‐Cerqueira, M., Vaira, M., Rowcliffe, M., Bazterrica, M. C., Beauchaud, M., Puebla‐Aparicio, M., Muller, M., Melo, M., Bianco, M. J. G., Igulu, M., Carandell, M., Weldy, M. J., Akmentins, M., Ritts, M., Scherer‐Lorenzen, M., Towsey, M., Pais, M. P., van der Schaar, M., Ribeiro, M. C., Jusrin, M. J. M., Pieretti, N., Andriamavosoloarisoa, N. N. M., Brown, N., Gardner, N., Farrugia, N., Hette‐Tronquart, N., Pajusco, N., Fakotakis, N., Leader, N., Ríos, N., Faria, N., Zulkifli, N., Boebel, O., Castillo, O. H. M., McDonald, P., Lopes, P. B., Ellis, P., Taylor, P., Eichinski, P., Choksi, P., Xaraés, P., Zdroik, P., Murakami, R., Caiman, R. E., da Ilha Ecolodge, R., Andrew, R. K., Duarte, R., Fuller, R., Kinsey, R., Rempel, R., Young, R. J., McCauley, R., Spaan, R., Young, R. J., Silva, R., Andriafanomezantsoa, R., Harii, S., Challéat, S., Mueller, S., Gonçalves, S., Rowley, S., Khanwilkar, S., Connell, S., Martin, S., Duque, S. M., MacPhee, S., Kawagucci, S., Hunicutt, S., Jarriel, S., Balshine, S., Childerhouse, S., Weier, S., Van Parijs, S., Gaston, S., Dosso, S., Wroza, S., Plön, S., Insley, S., Marsden, S., Jacquet, S., Père, S., Piovano, S., Tende, T., Atemasova, T., Miwa, T., Ventura, T. M., Ganchev, T., Altamirano, T., Osiejuk, T. S., Melo, T., de Melo, T. N., Akamatsu, T., Rossi, T., Gunnarsson, T. G., Ottoson, U., Chevalier, V., Linden, V., Tavares, V., Thong, V. D., Nguyen, V. T., Tsai, W., Duguid, W., Liu, Y., Herrera‐Varón, Y., Joel, Y., Chen, Y., Qiu, Y., Song, Y., Sigal, Z., Colón‐Piñeiro, Z., Burivalova, Z., Akçay, Ç. & Parmentier, É., 31/05/2025, In: Global Ecology and Biogeography. 34, 5, e70021.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  6. Published

    Women in the Boardroom: Evidence from Large UK Companies

    Conyon, M. & Mallin, C., 07/1997, In: Corporate Governance: An International Review. 5, 3, p. 112-117 6 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  7. 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

  8. 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

  9. Published

    Why hedge? Rationales for corporate hedging and value implications

    Aretz, K., Bartram, S. & Dufey, G., 2007, In: The Journal of Risk Finance. 8, 5, p. 434-449 16 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  10. 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

  11. 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

  12. Published

    Why do equally weighted portfolios beat value-weighted ones?

    Swade, A., Nolte, S., Shackleton, M. & Lohre, H., 31/03/2023, In: Journal of Portfolio Management. 49, 5, p. 167-187 21 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  13. Published

    Why do countries mandate accrual accounting for tax purposes?

    Goncharov, I. & Jacob, M., 12/2014, In: Journal of Accounting Research. 52, 5, p. 1127-1163 37 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  14. 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

  15. Published

    Why are U.S. stocks more volatile?

    Bartram, S., Brown, G. W. & Stulz, R. M., 08/2012, In: Journal of Finance. 67, 4, p. 1329-1370 42 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  16. Published
  17. Published

    Who disciplines bank managers?

    Schaeck, K., Cihak, M., Maechler, A. & Stolz, S., 1/01/2012, In: Review of Finance. 16, 1, p. 197-243 46 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  18. Published

    Who buys options from whom? The role of options in an economy with heterogeneous

    Huang, J., 2000, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  19. 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

  20. Published

    Where did all the dollars go? the effect of cash flows on capital and asset structure

    Dasgupta, S., Noe, T. & Wang, Z., 10/2011, In: Journal of Financial and Quantitative Analysis. 45, 5, p. 1259-1294 36 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  21. Published

    When the tail wags the dog: industry leaders, limited attention,and spurious cross-industry information diffusion

    Cen, L., Chan, K., Dasgupta, S. & Gao, N., 11/2013, In: Management Science. 59, 11, p. 2566–2585 20 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  22. Published

    When Paid Work Gives in to Unpaid Care Work: Evidence from the Hedge Fund Industry under COVID-19

    Tommar, S. A., Kolokolova, O. & Mura, R., 31/08/2022, In: Management Science. 68, 8, p. 6250-6267 18 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  23. Published

    When can pessimism add value? How real option disinvestment flexibility augments project NPV

    Keswani, A. & Shackleton, M. B., 2002, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  24. Published

    What valuation models do analysts use?

    Walker, M., Strong, N. & Demirakos, E., 2004, In: Accounting Horizons. 18, 4, p. 221-240 20 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  25. Published

    What to do if a Dollar is not a Dollar? The impact of inflation risk on production and risk management

    Adam-Müller, A. F. A., 2002, In: Journal of Futures Markets. 22, 4, p. 371-386 16 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

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