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Accounting and Finance

  1. Working paper
  2. 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

  3. Published

    Strategic directions for corporate governance

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

    Research output: Working paper

  4. Published

    Efficient quadratic approximation of floating strike Asian option values

    Chung, S. L., Shackleton, M. B. & Wojakowski, R. M., 2000, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  5. Published

    Auditor liability and the impact of the ASB's statement of principles: an examination of lobbying

    Gore, J. P. O., 1999, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  6. Published

    Are equities real(ly) options? Understanding the size, book-to-market and earnings-to-price factors

    Pope, P. F. & Stark, A. W., 1999, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  7. Published

    A non-parametric spectral test of serial correlation

    Shackleton, M. B., 1999, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  8. Published

    On the expected payoff and true probability of exercise of European options

    Shackleton, M. B. & Wojakowski, R. M., 1999, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  9. Published

    Geske Johnson pricing of Long Maturity American and Infinite Bermudan Options

    Shackleton, M. B. & Chung, S. L., 1999, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  10. Published

    Understanding the equity home bias: evidence from survey data

    Strong, N. & Xu, X., 1999, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  11. Published

    Pricing FTSE 100 Index options under stochastic volatility

    Xu, X., Strong, N. & Lin, Y. N., 1999, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  12. Published

    Pension underfunding in the Australian public sector: a generational accounting perspective

    Klumpes, P. J. M. & McCrae, M., 1998, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  13. Published

    Evaluating the financial performance of pension funds: an individual investor's perspective

    Klumpes, P. J. M. & McCrae, M., 1998, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  14. Published

    Fixed asset revaluation and equity depletion in the UK

    Lin, Y. C. & Peasnell, K. V., 1998, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  15. Published

    Competition among accounting standard setters: a property rights analysis

    Klumpes, P. J. M., 1998, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  16. Published

    Hedging level risk for a firm in incomplete markets

    Wojakowski, R. M., 1998, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  17. Published

    Foreign exchange exposure on the Spanish stock market: sources of risk and hedging

    Martinez-Solano, P., 1998, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  18. Published

    Competition among pressure groups for political influence over the determination of accounting standards

    Klumpes, P. J. M., 1998, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  19. Published

    Accounting for goodwill: what factors influence management preferences?

    Tahib, F. M., Taylor, P. A. & Gore, J. P. O., 1998, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  20. Published

    Conditions for relational contracts to succeed

    Mumford, M. J., 1997, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  21. Published

    Determinants of voluntary accounting policy choices by Australian life insurers

    Klumpes, P. J. M., 1997, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  22. Published

    Determinants of the use of financial reporting standards by Australian pension plans

    Klumpes, P. J. M., 1997, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  23. Published

    Stock returns, earnings classification and persistence

    Yaansah, R. A., Poon, S. & O'Hanlon, J. F., 1997, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  24. Published

    The determinants of the intermediary spread: evidence from Australian, UK and USA-based international equity funds

    Klumpes, P. J. M., 1996, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  25. Published

    An earnings-based valuation model in the presence of sustained competitive advantage

    O'Hanlon, J. F., 1996, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  26. Editorial
  27. 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/MagazineEditorialpeer-review

  28. 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/MagazineEditorial

  29. 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/MagazineEditorialpeer-review

  30. 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/MagazineEditorial

  31. 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/MagazineEditorial

  32. 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/MagazineEditorialpeer-review

  33. 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/MagazineEditorial

  34. Book/Film/Article review
  35. 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/MagazineBook/Film/Article reviewpeer-review

  36. Comment/debate
  37. 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/MagazineComment/debatepeer-review

  38. 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/MagazineComment/debate

  39. 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/MagazineComment/debatepeer-review

  40. 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/MagazineComment/debatepeer-review

  41. 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/MagazineComment/debatepeer-review

  42. 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/MagazineComment/debatepeer-review

  43. 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/MagazineComment/debatepeer-review

  44. 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/MagazineComment/debatepeer-review

  45. Journal article
  46. Forthcoming

    Parametric Risk-Neutral Density Estimation via Finite Lognormal-Weibull Mixtures

    Li, Y., Nolte, I. & Pham, M., 13/04/2024, (Accepted/In press) In: Journal of Econometrics.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  47. Published

    Firm‐Level Political Risk and Credit Markets

    Gad, M., Nikolaev, V., van Lent, L. & Tahoun, A., 1/04/2024, In: Journal of Accounting and Economics. 77, 2-3, 1 p., 101642.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  48. Published

    Transaction Cost-Optimized Equity Factors Around the World

    Basic, F., Lohre, H., Martin Utrera, A., Nolte, I. & Nolte, S., 1/04/2024, In: Journal of Portfolio Management. 50, 6, p. 40-73

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  49. Published

    Enhancing betting against beta with stochastic dominance

    Kolokolova, O. & Xu, X., 31/03/2024, In: Journal of Empirical Finance. 76, 101465.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  50. Published

    Is firm-level political risk priced in the equity option market?

    Ho, T., Kagkadis, A. & Wang, G., 31/03/2024, In: Review of Asset Pricing Studies. 14, 1, p. 153-195 43 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  51. Published

    Factor Timing with Portfolio Characteristics

    Kagkadis, A., Nolte, I., Nolte, S. & Vasilas, N., 31/03/2024, In: Review of Asset Pricing Studies. 14, 1, p. 84-118 35 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  52. Forthcoming

    Does the publication or the implementation of IAS 19(R) have real economic consequences?

    Chircop, J. & Kiosse, V., 12/03/2024, (Accepted/In press) In: Abacus.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  53. E-pub ahead of print

    Two-tier board characteristics and expanded audit reporting: Evidence from China

    Noureldeen, E., Elsayed, M., A. Elamer, A. & Ye, J., 8/03/2024, (E-pub ahead of print) In: Review of Quantitative Finance and Accounting.

    Research output: Contribution to Journal/MagazineJournal article

  54. Published

    A Century of Macro Factor Investing - Diversified Multi-Asset Multi-Factor Strategies through the Cycles

    Swade, A., Lohre, H., Nolte, S., Shackleton, M. & Swinkels, L., 29/02/2024, In: Journal of Portfolio Management. 50, 5, p. 37-56 20 p.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

  55. Published

    Bonus incentives and losses from early debt extinguishment

    Ahn, J. H., Choi, S., Kim, G. H. & Kwon, S., 31/01/2024, In: International Review of Financial Analysis. 91, 103018.

    Research output: Contribution to Journal/MagazineJournal articlepeer-review

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