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Accounting and Finance

  1. Journal article
  2. Published

    Putting our money where their mouth is: alignment of charitable aims with charity investments – tensions in policy and practice

    Kreander, N., Beattie, V. & Mcphail, K., 1/09/2009, In: British Accounting Review. 41, 3, p. 154-168 15 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  3. 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

  4. 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

  5. Published

    Are competitive banking systems more stable?

    Schaeck, K., Cihak, M. & Wolfe, S., 1/06/2009, In: Journal of Money, Credit and Banking. 41, 4, p. 711-734 23 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  6. Published

    Common factors and causality in the dynamics of implied volatility surfaces: evidence from the FX OTC market

    Chalamandaris, G. & Tsekrekos, A., 06/2009, In: Journal of Economic Asymmetries. 6, 1, p. 49-74 26 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  7. Published

    Risk management with options and futures under liquidity risk

    Adam-Müller, A. F. A. & Panaretou, A., 04/2009, In: Journal of Futures Markets. 29, 4, p. 297-318 22 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  8. Published

    Do German security analysts herd?

    Aretz, K., Naujoks, M., Kerl, A. & Walter, A., 03/2009, In: Financial Markets and Portfolio Management. 23, 1, p. 3-29 27 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  9. Published

    Compensation Consultants and Executive Pay: Evidence from the United States and the United Kingdom

    Conyon, M., Peck, S. & Sadler, G., 02/2009, In: Academy of Management Perspectives. 23, 1, p. 43-55 13 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  10. Published

    Discussion of U.S. managers' use of 'pro-forma' adjustments to meet strategic earnings targets

    Kiosse, P., 2009, In: Journal of Business Finance and Accounting. 36, 3-4, p. 327-335 9 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  11. Published

    Have changes in pension accounting changed pension provision? a review of the evidence

    Kiosse, P. & Peasnell, K. V., 2009, In: Accounting and Business Research. 39, 3, p. 255-267 13 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  12. Published

    Operating performance changes associated with corporate mergers and the role of corporate governance

    Carline, N. F., Linn, S. C. & Yadav, P. K., 2009, In: Journal of Banking and Finance. 33, 10, p. 1829-1841 13 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  13. Published

    No place to hide: the global crisis in equity markets in 2008/09

    Bartram, S. & Bodnar, G. M., 2009, In: Journal of International Money and Finance. 28, 8, p. 1246-1292 47 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  14. Published

    Discussion of the role of collateral in entrepreneurial finance

    Lambrecht, B. M., 2009, In: Journal of Business Finance and Accounting. 36, 3-4, p. 456-460 5 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  15. Published

    Reflections on the revision of the IASB framework by EAA academics

    Dean, G., Gebhardt, G. & Peasnell, K. V., 2009, In: Abacus. 45, 4, p. 518-527 10 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  16. Published

    Durable vs disposable equipment choice under interest rate uncertainty

    Shackleton, M. B. & Dias, J. C., 2009, In: European Journal of Finance. 15, 2, p. 157-167 11 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  17. Published

    Cross-border information transfers: evidence from profit warnings issued by European firms

    Alves, P., Pope, P. F. & Young, S. E., 2009, In: Accounting and Business Research. 39, 5, p. 449-472 24 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  18. Published

    R&D expenditures and earnings targets

    Young, S. E. & Garcia, B., 2009, In: European Accounting Review. 18, 1, p. 7-32 26 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  19. Published

    Cross-sectional analysis of risk-neutral skewness

    Taylor, S. J., Yadav, P. K. & Zhang, Y., 2009, In: Journal of Derivatives. 16, 4, p. 38-52 15 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  20. Published

    The design and use of performance management systems: an extended framework for analysis

    Otley, D. T. & Ferreira, A., 2009, In: Management Accounting Research. 20, 4, p. 263-282 20 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  21. Published

    Emerging themes in management control: a review of recent literature

    Otley, D. T., 2009, In: British Accounting Review. 41, 1, p. 2-20 19 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  22. Published

    International evidence on financial derivatives usage

    Bartram, S., Brown, G. W. & Fehle, F. R., 2009, In: Financial Management. 38, 1, p. 185-206 22 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  23. Published

    Singular perturbation techniques applied to multi-asset option pricing

    Duck, P. W., Newton, D. P., Widdicks, M. & Yang, C., 2009, In: Mathematical Finance. 19, 3, p. 457-486 30 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  24. Published

    The Influence of Timeliness of Annual Report from Management Disclosure: An Empirical Study

    Wang, X. & Gu, J., 2009, In: Review of Corporate Governance. 2009, 02

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  25. Published

    Information Environment, Timing of Annual Reports and Earnings Management

    Wang, X., Zhang, P. & Gu, J., 2009, In: Nankai Business Review. 2009, 05

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  26. Published

    Auswirkungen der Internationalen Rechnungslegung auf das Funding der betrieblichen Altersversorgung in Deutschland seit 1998

    Stadler, C. & Lobe, S., 12/2008, In: Betriebliche Altersversorgung. 63, 8, p. 756-759 4 p.

    Research output: Contribution to Journal/MagazineJournal article

  27. Published

    Make assurance double sure: combination of two disclosure limitation methods and estimation of general regression models

    Nolte, S. & Flossmann, A., 12/2008, In: AStA Advances in Statistical Analysis. 92, 4, p. 405-422 18 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  28. Published

    Perturbation by multiplicative noise and the Simulation Extrapolation method

    Biewen, E., Nolte, S. & Rosemann, M., 12/2008, In: AStA Advances in Statistical Analysis. 92, 4, p. 375-389 15 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  29. Published

    Corporate reporting of intellectual capital: Evidence from UK companies

    Striukova, L., Unerman, J. & Guthrie, J., 12/2008, In: British Accounting Review. 40, 4, p. 297-313 17 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  30. Published

    The paradox of greater NGO accountability: A case study of Amnesty Ireland

    O'Dwyer, B. & Unerman, J., 10/2008, In: Accounting, Organizations and Society. 33, 7-8, p. 801-824 24 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  31. 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

  32. Published

    Buyer-supplier relationships and the stakeholder theory of capital structure

    Banerjee, S., Dasgupta, S. & Kim, Y., 10/2008, In: Journal of Finance. 63, 5, p. 2507-2552 46 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  33. Published

    The British Accounting Review review process: evidence from 1997-2006

    Beattie, V. & Emmanuel, C., 09/2008, In: British Accounting Review. 40, 3, p. 199-206 8 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  34. Published

    Bank liability structure, FDIC loss, and time to failure: a quantile regression approach

    Schaeck, K., 1/06/2008, In: Journal of Financial Services Research. 33, 3, p. 163-179 16 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  35. Published

    Analysts’ Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

    Ernstberger, J., Krotter, S. & Stadler, C., 05/2008, In: BuR : Business Research. 1, 1, p. 26-53 28 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  36. Published

    On measuring concentration in banking systems

    Alegria, C. & Schaeck, K., 1/03/2008, In: Finance Research Letters. 5, 1, p. 59-67 8 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  37. Published

    Do high interest rates defend currencies during speculative attacks? new evidence

    Goderis, B. & Ioannidou, V. P., 01/2008, In: Journal of International Economics. 74, 1, p. 158-169 12 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  38. Published

    Modeling a multivariate transaction process

    Nolte, I., 2008, In: Journal of Financial Econometrics. 6, 1, p. 143-170 28 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  39. Published

    Investigating Presentational Change in UK Annual Reports: A Longitudinal Perspective

    Beattie, V., Dhanani, A. & Jones, M., 2008, In: Journal of Business Communication. 45, 2, p. 181-222 42 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  40. Published

    Corporate Reporting Using Graphs: A Review and Synthesis

    Beattie, V. & Jones, M., 2008, In: Journal of Accounting Literature. 27, p. 71-110 40 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  41. Published

    The British Accounting Review: characteristics of papers submitted and accepted, 1997-2006

    Beattie, V. & Emmanuel, C., 2008, In: British Accounting Review. p. 289-296 8 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  42. Published

    Strategic reputation risk management and corporate social responsibility reporting

    Unerman, J., 2008, In: Accounting, Auditing and Accountability Journal. 21, 3, p. 362-364 3 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  43. Published

    Preface to: Sustainability and life: How long can earth tolerate the human Economy?

    Bebbington, J. & Unerman, J., 2008, In: Social and Environmental Accountability Journal. 28, 2, p. 91 1 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  44. Published

    Are asset securitizations sales or loans?

    Landsman, W. R., Peasnell, K. V. & Shakespeare, C., 2008, In: The Accounting Review. 83, 5, p. 1251-1272 22 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  45. Published

    What lies beneath: foreign exchange rate exposure, hedging and cash flows

    Bartram, S., 2008, In: Journal of Banking and Finance. 32, 8, p. 1508-1521 14 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  46. Published

    Does adverse selection affect bid-ask spreads for options?

    Bartram, S., Fehle, F. R. & Shrider, D., 2008, In: Journal of Futures Markets. 28, 5, p. 417-437 21 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  47. Published

    Distinguishing short and long memory volatility specifications

    Pong, S., Shackleton, M. B. & Taylor, S. J., 2008, In: The Econometrics Journal. 11, 3, p. 617-637 21 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  48. Published

    Debt and managerial rents in a real-options model of the firm

    Lambrecht, B. M. & Myers, S. C., 2008, In: Journal of Financial Economics. 89, 2, p. 209-231 23 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  49. Published

    Surprise vs anticipated information announcements: Are prices affected differently? An investigation in the context of stock splits

    Hwang, S., Keswani, A. & Shackleton, M. B., 2008, In: Journal of Banking and Finance. 32, 5, p. 643-653 11 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  50. Published

    Share reacquisitions, surplus cash, and agency problems

    Oswald, D. & Young, S. E., 2008, In: Journal of Banking and Finance. 32, 5, p. 795-806 12 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  51. Published

    Tax-efficient irregular payout methods: the case of B share schemes and capital repayments via a court-approved scheme of arrangement

    Young, S. E. & Oswald, D., 2008, In: Accounting and Business Research. 38, 1, p. 49-70 22 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

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