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Accounting and Finance

  1. 2010
  2. Published

    The degree of financial liberalization and aggregated stock-return volatility in emerging markets

    Umutlu, M., Akdeniz, L. & Altay-Salih, A., 03/2010, In: Journal of Banking and Finance. 34, 3, p. 509-521 13 p.

    Research output: Contribution to journalJournal articlepeer-review

  3. Published

    The price of higher education: how rational is British tuition fee policy?

    Miller, B., 02/2010, In: Journal of Higher Education Policy and Management. 32, 1, p. 85-95 11 p.

    Research output: Contribution to journalJournal articlepeer-review

  4. Published

    Human capital, value creation and disclosure

    Beattie, V. & Smith, S. J., 1/01/2010, In: Journal of Human Resource Costing and Accounting. 14, 4, p. 262-285 24 p.

    Research output: Contribution to journalJournal articlepeer-review

  5. Published

    Deposit insurance and bank risk-taking: evidence from internal loan ratings

    Ioannidou, V. P. & Penas, M. F., 01/2010, In: Journal of Financial Intermediation. 19, 1, p. 95-115 21 p.

    Research output: Contribution to journalJournal articlepeer-review

  6. Published

    Strategic quality choice under uncertainty: a real options approach

    Pawlina, G. & Kort, P. M., 01/2010, In: Manchester School. 78, 1, p. 1-19 19 p.

    Research output: Contribution to journalJournal articlepeer-review

  7. Published

    The use of the R2 as a measure of firm-specific information: A cross-country critique

    Alves, P., Peasnell, K. & Taylor, P., 01/2010, In: Journal of Business Finance and Accounting. 37, 1, p. 1-26 26 p.

    Research output: Contribution to journalJournal articlepeer-review

  8. Published

    Accounting for Sustainability: Practical Insights

    Hopwood, A. (ed.), Unerman, J. (ed.) & Fries, J. (ed.), 2010, Earthscan. 258 p.

    Research output: Book/Report/ProceedingsBook

  9. Published

    Asset Revaluation at Asiana Airlines

    Choi, S., Baik, B., Lee, M. & Yim, S-G., 2010, In: Korean Accounting Journal .

    Research output: Contribution to journalJournal articlepeer-review

  10. Published

    Compensation Committees and CEO Pay

    Conyon, M., 2010, Handbook On International Corporate Governance: Country Analyses. Mallin, C. A. (ed.). Edward Elgar Publishing

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

  11. Published

    Compensation Consultants and Executive Pay

    Conyon, M., 2010, Corporate Governance: A Synthesis of Theory, Research, and Practice. Baker, H. K. & Anderson, R. (eds.). London: John Wiley & Sons, Inc., p. 285-302 18 p. (Robert W. Kolb Series).

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

  12. Published

    Corporate finance and the (in)efficient exercise of real options

    Lambrecht, B. M. & Pawlina, G., 2010, In: Multinational Finance Journal. 14, 1/2, p. 129-156 28 p.

    Research output: Contribution to journalJournal articlepeer-review

  13. Published

    De Nederlandsche Bank en IFRS

    Lubberink, M., 2010, Zicht op Schilder : Ethiek, controle en toezicht. Wallage, P. & Langendijk, H. (eds.). Amsterdam: Universiteit van Amsterdam

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

  14. Published

    Earnings conservatism and equity raisings of cross-listed firms

    Lubberink, M. & Huijgen, C., 2010, What is Value?: liber amicrum for Frans Tempelaar. Feenstra, D., Kramer, M., Schipperijn, J. & Smid, P. (eds.). Groningen

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

  15. Published

    Efficient quadrature and node positioning for exotic option valuation

    Chung, S. L., Ko, K., Shackleton, M. B. & Yeh, C. T., 2010, In: Journal of Futures Markets. 30, 11, p. 1026-1057 32 p.

    Research output: Contribution to journalJournal articlepeer-review

  16. Published

    Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs

    O'Dwyer, B. & Unerman, J., 2010, In: Accounting and Business Research. 40, 5, p. 451-471 21 p.

    Research output: Contribution to journalJournal articlepeer-review

  17. Published

    Evolution of risk, opportunity and the business case in embedding connected reporting at BT

    Unerman, J. & O'Dwyer, B., 2010, Accounting for Sustainability: Practical Insights. Hopwood, A., Unerman, J. & Fries, J. (eds.). Earthscan, p. 149-171 23 p.

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

  18. Published

    Forecasting S&P 100 volatility: the incremental information content of implied volatilities and high frequency index returns

    Blair, B. J., Poon, S. & Taylor, S. J., 2010, Handbook of Quantitative Finance and Risk Management. Lee, C-F., Lee, A. C. & Lee, J. (eds.). Berlin: Springer, p. 1333-1344 12 p.

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

  19. Published

    Harvesting and recovery decisions under uncertainty

    Shackleton, M. B. & Sodal, S., 2010, In: Journal of Economic Dynamics and Control. 34, 12, p. 2533-2546 14 p.

    Research output: Contribution to journalJournal articlepeer-review

  20. 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

  21. Published

    Intellectual Capital Reporting: Academic Utopia or Corporate Reality in a Brave New World?

    Beattie, V. & Thomson, S., 2010, Institute of Chartered Accountants of Scotland.

    Research output: Book/Report/ProceedingsOther report

  22. Published

    Introduction to the accounting for sustainability: case studies

    Hopwood, A. & Unerman, J., 2010, Accounting for Sustainability: Practical Insights. Hopwood, A., Unerman, J. & Fries, J. (eds.). Earthscan, p. 1-28 28 p.

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

  23. Published

    Joint Venture instability in developing countries under entry

    Banerjee, S. & Mukherjee, A., 2010, In: International Review of Economics and Finance. 19, p. 603-614 12 p.

    Research output: Contribution to journalJournal articlepeer-review

  24. Published

    Macroeconomic risks and characteristic-based factor models.

    Aretz, K., Bartram, S. & Pope, P., 2010, In: Journal of Banking and Finance. 34, 6, p. 1383-1399 17 p.

    Research output: Contribution to journalJournal articlepeer-review

  25. Published

    Measurement error in nonlinear models: an application to disclosure limitation techniques

    Nolte, S., 2010, Berlin: Lit Verlag. 149 p.

    Research output: Book/Report/ProceedingsBook

  26. Published

    NGO accountability and sustainability issues in the changing global environment

    Unerman, J. & O'Dwyer, B., 2010, In: Public Management Review. 12, 4, p. 475-486 12 p.

    Research output: Contribution to journalJournal articlepeer-review

  27. Published

    'One Aviva, Twice the Value': Connecting Sustainability at Aviva PLC

    Brigham, M., Kiosse, P. & Otley, D., 2010, Accounting for Sustainability: Practical Insights. Hopwood, A., Unerman, J. & Fries, J. (eds.). Oxford: Earthscan

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

  28. Published

    Option prices and risk-neutral densities for currency cross-rates

    Taylor, S. J. & Wang, Y., 2010, In: Journal of Futures Markets. 30, p. 324-360 37 p.

    Research output: Contribution to journalJournal articlepeer-review

  29. Published

    Positioning organizational culture in accounting research

    Pfister, J. A., 2010. 30 p.

    Research output: Contribution to conference - Without ISBN/ISSN Conference paper

  30. Published

    Resolving the exposure puzzle: the many facets of exchange rate exposure

    Bartram, S., Brown, G. W. & Minton, B., 2010, In: Journal of Financial Economics. 95, 2, p. 148-173 26 p.

    Research output: Contribution to journalJournal articlepeer-review

  31. Published

    Spreads vs professional forecasters as predictors of future output change

    Aretz, K. & Peel, D., 2010, In: Journal of Forecasting. 29, 6, p. 517-522 6 p.

    Research output: Contribution to journalJournal articlepeer-review

  32. Published

    Summary and conclusions

    Hopwood, A., Unerman, J., Fries, J. & McCulloch, K., 2010, Accounting for Sustainability: Practical Insights. Hopwood, A., Unerman, J. & Fries, J. (eds.). Earthscan, p. 233-242 10 p.

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

  33. Published

    The Association between Human Resource Investment in Internal Control and Audit Fees

    Choi, S., Choi, J-H. & Lee, J., 2010, In: Accounting and Auditing Research .

    Research output: Contribution to journalJournal articlepeer-review

  34. Published

    The contribution of Philip W. Bell to accounting thought

    Peasnell, K. V. & Whittington, G., 2010, In: Accounting Horizons. 24, 3, p. 509-518 10 p.

    Research output: Contribution to journalJournal articlepeer-review

  35. Published

    The correlation structure of FX option markets before and since the financial crisis

    Chalamandaris, G. & Tsekrekos, A., 2010, In: Applied Financial Economics. 20, 1-2, p. 73-84 12 p.

    Research output: Contribution to journalJournal articlepeer-review

  36. Published

    The information content of implied volatilities and model-free volatility expectations: evidence from options written on individual stocks

    Taylor, S. J., Yadav, P. K. & Zhang, Y., 2010, In: Journal of Banking and Finance. 34, p. 871-881 11 p.

    Research output: Contribution to journalJournal articlepeer-review

  37. Published

    The management of accounting numbers: case study evidence from the crash of an airline

    Jorissen, A. & Otley, D., 2010, In: Accounting and Business Research. 40, 1, p. 3-38 36 p.

    Research output: Contribution to journalJournal articlepeer-review

  38. Published

    The option to change the flag of a vessel

    Tsekrekos, A. & Kavussanos, M., 2010, International handbook of maritime business. Cullinane, K. (ed.). Cheltenham: Edward Elgar, p. 47-62 16 p.

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

  39. Published

    The Relevance and Utility of Leading Accounting Research

    Unerman, J. & O'Dwyer, B., 2010, London: Certified Accountants Educational Trust. (ACCA research report)

    Research output: Book/Report/ProceedingsBook

  40. Published

    The role of fair value accounting during the financial crisis

    Lubberink, M., de Kogel, R. & Numan, W., 2010, In het spoor van de crisis [Tracing the crisis]. De Nederlandsche Bank (ed.). Amsterdam: De Nederlandsche Bank

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

  41. Published

    The use and consequences of performance management and control systems: A study of a professional services firm

    Beekes, W. A., Otley, D. T. & Ururuka, V., 2010, In: Chartered Institute of Management Accountants, Research Executive Summary Series. 6, 10, p. 1-6 6 p.

    Research output: Contribution to journalJournal articlepeer-review

  42. Unpublished

    Three Essays on Pension Accounting and Funding

    Stadler, C., 2010, (Unpublished) London: University of London. 186 p.

    Research output: ThesisDoctoral Thesis

  43. Published

    Time for a change: loan conditions and bank behavior when firms switch banks

    Ioannidou, V. & Ongena, S., 2010, In: Journal of Finance. 65, 5, p. 1847–1877 31 p.

    Research output: Contribution to journalJournal articlepeer-review

  44. Published

    Value-at-risk disclosure and cost of equity capital

    Gao, Z. & Chen, H., 2010, In: Global Economy and Finance Journal. 3, 2, p. 61-75 15 p.

    Research output: Contribution to journalJournal articlepeer-review

  45. Published

    Volatility Risk and the Value Premium: Evidence from the French Stock Market

    Arisoy, Y. E., 2010, In: Journal of Banking and Finance. 34, p. 975-983 9 p.

    Research output: Contribution to journalJournal articlepeer-review

  46. 2009
  47. Published

    Bank market structure, competition, and SME financing relationships in European regions

    Mercieca, S., Schaeck, K. & Wolfe, S., 1/12/2009, In: Journal of Financial Services Research. 36, 2-3, p. 137-155 18 p.

    Research output: Contribution to journalJournal articlepeer-review

  48. Published

    British research in accounting and finance (2001–2007): The 2008 research assessment exercise

    Ashton, D., Beattie, V., Broadbent, J., Brooks, C., Draper, P., Ezzamel, M., Gwilliam, D., Hodgkinson, R., Hoskin, K., Pope, P. & Stark, A., 1/12/2009, In: British Accounting Review. 41, 4, p. 199-207 9 p.

    Research output: Contribution to journalJournal articlepeer-review

  49. Published

    Legislative demands and economic realities: company and group accounts compared

    Goncharov, I., Werner, J. R. & Zimmermann, J., 12/2009, In: The International Journal of Accounting. 44, 4, p. 334-362 29 p.

    Research output: Contribution to journalJournal articlepeer-review

  50. 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 journalJournal articlepeer-review

  51. 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 journalJournal articlepeer-review

  52. 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 journalJournal articlepeer-review

  53. 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 journalJournal articlepeer-review

  54. 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 journalJournal articlepeer-review

  55. 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 journalJournal articlepeer-review

  56. 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 journalJournal articlepeer-review

  57. 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 journalJournal articlepeer-review

  58. 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

  59. Published

    Charity Reporting – A Study of Disclosure Practices and Policies of UK Charities

    Jetty, J. & Beattie, V., 2009, Association of Chartered Certified Accountants.

    Research output: Book/Report/ProceedingsOther report

  60. 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 journalJournal articlepeer-review

  61. 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 journalJournal articlepeer-review

  62. Published

    Das Diversifikations- und Downside Protection-Potenzial von Rohstoffen in Multi-Asset-Portfolios

    Hass, L. H. & Schweizer, D., 2009, Management von Rohstoffrisiken: Strategien, Chancen, Risiken, Märkte und Produkte. Eller, R., Heinrich, M., Perrot, R. & Reif, M. (eds.). Gabler Verlag

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

  63. 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 journalJournal articlepeer-review

  64. 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 journalJournal articlepeer-review

  65. 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 journalJournal articlepeer-review

  66. 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 journalJournal articlepeer-review

  67. Published

    Empirical pricing kernels obtained from the UK index options market

    Shackleton, M., Liu, H., Taylor, S. & Xu, G., 2009, Applied Economics Letters, 16, 10, p. 989-993 5 p.

    Research output: Contribution to specialist publicationLetter

  68. 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

  69. 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 journalJournal articlepeer-review

  70. 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 journalJournal articlepeer-review

  71. 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 journalJournal articlepeer-review

  72. Published

    Is that your final answer? Encouraging student participation using a personal response system

    Beekes, W. A., 2009, Enhancing Student-Centred Learning in Business and Management, Hospitality, Leisure, Sport, Tourism. Oxford: The Higher Education Academy, Oxford Brookes University, p. 76-86 11 p.

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

  73. 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

  74. Published

    Managing organizational culture for effective internal control: From practice to theory

    Pfister, J. A., 2009, Dordrecht: Springer Physica-Verlag. 245 p.

    Research output: Book/Report/ProceedingsBook

  75. Published

    NGO accountability: Its impact on aid delivery

    Agyemang, G., Awumbila, M., Unerman, J. & O'Dwyer, B., 2009, ACCA.

    Research output: Book/Report/ProceedingsBook

  76. 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 journalJournal articlepeer-review

  77. Published

    One Aviva, Twice the Value: Connecting Sustainability at Aviva plc

    Brigham, M., Kiosse, P. & Otley, D. T., 2009, ICAEW Accounting for Sustainability Conference (London) - 2009. N/A: unknown

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

  78. 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 journalJournal articlepeer-review

  79. Published

    Portfoliooptimierung: Korrelationen von Immobilien mit anderen Maerkten und Assetklassen: Effiziente Portfoliodiversifikation unter Beruecksichtigung von Downside-Risiken

    Benk, K., Hass, L. H., Johanning, L., Rudolph, B. & Schweizer, D., 2009, Praxishandbuch Immobilienmarktrisiken. Junius, K. & Piazolo, D. (eds.). Immobilienmanager Verlag

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

  80. 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 journalJournal articlepeer-review

  81. Published

    Reassessing the role of book-tax conformity

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

    Research output: Working paper

  82. 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 journalJournal articlepeer-review

  83. 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 journalJournal articlepeer-review

  84. 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 journalJournal articlepeer-review

  85. Published

    The impact of changes to the non-audit services regime on finance directors, audit committee chairs and audit partners of UK listed companies

    Beattie, V., Fearnley, S. & Hines, T., 2009, London: Institute of Chartered Accountants in England and Wales. 23 p.

    Research output: Book/Report/ProceedingsBook

  86. 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 journalJournal articlepeer-review

  87. 2008
  88. 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 journalJournal article

  89. 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 journalJournal articlepeer-review

  90. 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 journalJournal articlepeer-review

  91. 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 journalJournal articlepeer-review

  92. 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 journalJournal articlepeer-review

  93. 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 journalJournal articlepeer-review

  94. 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 journalJournal articlepeer-review

  95. 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 journalJournal articlepeer-review

  96. 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 journalJournal articlepeer-review

  97. 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 journalJournal articlepeer-review

  98. 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 journalJournal articlepeer-review

  99. 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 journalJournal articlepeer-review

  100. Published

    A study of Administration Cases

    Katz, A. & Mumford, M. J., 2008, London: The Insolvency Service.

    Research output: Book/Report/ProceedingsBook

  101. Published

    Accounting and Reporting Standards on Mortgage Servicing Rights

    Choi, S., Hwang, L-S., Lee, W-J. & Lim, S-Y., 2008, In: Korean Accounting Journal .

    Research output: Contribution to journalJournal articlepeer-review

  102. 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 journalJournal articlepeer-review

  103. Published

    Are boards and institutional investors active monitors? Evidence from CEO dismissal

    Pope, P. F. & Florou, A., 2008, In: Managerial Auditing Journal. 23, 9, p. 862-872 11 p.

    Research output: Contribution to journalJournal articlepeer-review

  104. Published

    Auditor/company interactions in the 2007 UK regulatory environment: discussion and negotiation on financial statement issues reported by finance directors, audit committee chairs and audit engagement partners

    Beattie, V., Fearnley, S. & Hines, T., 2008, London: Institute of Chartered Accountants in England and Wales. 15 p.

    Research output: Book/Report/ProceedingsBook

  105. Published

    Corporate governance and executive compensation: an institutional overview

    Bartram, S. & Zakaria, I., 2008, Markets and Compensation for Executives in Europe. Bingley: Emerald Group Publishing Ltd

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

  106. 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 journalJournal articlepeer-review

  107. 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 journalJournal articlepeer-review

  108. Published

    Did Kaplan and Johnson get it right?

    Otley, D. T., 2008, In: Accounting, Auditing and Accountability Journal. 21, 2, p. 229-239 11 p.

    Research output: Contribution to journalJournal articlepeer-review

  109. Published

    Discussion of Do acquirers manage earnings prior to a share for share bid?

    Young, S. E., 2008, In: Journal of Business Finance and Accounting. 35, 5/6, p. 671-678 8 p.

    Research output: Contribution to journalJournal articlepeer-review

  110. 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 journalJournal articlepeer-review

  111. 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 journalJournal articlepeer-review

  112. Published

    Does superior firm performance lead to higher quality outside directorships?

    Young, S. E., Gupta, A. & Otley, D. T., 2008, In: Accounting, Auditing and Accountability Journal. 21, 7, p. 907-932 26 p.

    Research output: Contribution to journalJournal articlepeer-review

  113. 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

  114. Published

    Export flexibility, exchange rate risk and hedging

    Bartram, S. & Adam-Müller, A. F. A., 2008, Progress in Economics Research. New York: Nova Science Publishers, p. 209-222 14 p.

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

  115. 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 journalJournal articlepeer-review

  116. 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 journalJournal articlepeer-review

  117. Published

    Modelling Financial Time Series (Second Edition)

    Taylor, S. J., 2008, 2nd ed. Singapore: World Scientific Publishing. 296 p.

    Research output: Book/Report/ProceedingsBook

  118. Published

    New Era of IFRS: A Review of Fair Value Measurements and an Evaluation of Professional Valuers in Korea

    Choi, S., Koh, S-H., Lim, S-Y., Lee, C-W. & Song, I-M., 2008, In: Accounting and Auditing Research .

    Research output: Contribution to journalJournal articlepeer-review

  119. Published

    Ownership and Control: A Small-World Analysis

    Conyon, M. & Muldoon, M., 2008, In: Advances in Strategic Management. 25, p. 31-66 36 p.

    Research output: Contribution to journalJournal articlepeer-review

  120. 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 journalJournal articlepeer-review

  121. Published

    Reflection on the 'first year experience' in a peer-assessed coursework

    Beekes, W. A., 2008, In: International Journal of Management Education. 6, 3, p. 69-73 5 p.

    Research output: Contribution to journalJournal articlepeer-review

  122. Published

    Reliability of Information, Disclosure Management and Optimization of Resource Allocation

    Wang, X., Chen, W. & Gu, J., 2008, In: China Certificated Public Accountant. 2008, 06

    Research output: Contribution to journalJournal articlepeer-review

  123. 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 journalJournal articlepeer-review

  124. Published

    Signal Effect from the Timeliness of Annual Reports

    Wang, X., Chen, W. & Gu, J., 2008, In: Accounting Research (China). 2008, 12, p. 47-56 10 p.

    Research output: Contribution to journalJournal articlepeer-review

  125. Published

    Stock price volatility

    Taylor, S. J., 2008, The New Palgrave Dictionary of Economics (Vol 8). Basingstoke: Palgrave Macmillan, Vol. 8. p. 8-10 3 p.

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

  126. 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 journalJournal articlepeer-review

  127. 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 journalJournal articlepeer-review

  128. 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 journalJournal articlepeer-review

  129. Published

    The Association between the Magnitude of Earnings Management by Client Firms at the First Year with New Auditor and the Tenure of Predecessor Auditor

    Choi, S. & Choi, J-H., 2008, In: Korean Management Review .

    Research output: Contribution to journalJournal articlepeer-review

  130. 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 journalJournal articlepeer-review

  131. Published

    The Dutch housing market: trends, risks and outlook

    Cunha, R. M., Lambrecht, B. M. & Pawlina, G., 2008, In: Journal of Financial Transformation. 22, p. 18-22 5 p.

    Research output: Contribution to journalJournal article

  132. Published

    The Impact of Short‐term Interest Rates on Risk Taking: Hard Evidence

    Ioannidou, V., Ongena, S. & Luis Peydró, J., 2008, The First Global Financial Crisis of the 21st Century. Felton, A. & Reinhart, C. (eds.). London: Centre for Economic Policy Research, p. 41-45 5 p.

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

  133. Published

    The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes

    Beattie, V., McInnes, B. & Pierpoint, J., 2008, Institute of Chartered Accountants in England and Wales.

    Research output: Book/Report/ProceedingsOther report

  134. Published

    TIPS and inflation expectations

    Bardong, F. & Lehnert, T., 2008, In: Applied Economics Letters. 15, p. 513-517 5 p.

    Research output: Contribution to journalJournal articlepeer-review

  135. 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 journalJournal articlepeer-review

  136. 2007
  137. Published

    Beyond internal capital markets: the in-house transmission of adverse sales shocks and the collateral channel

    Chang, Y. Y. & Dasgupta, S., 12/2007, In: Journal of Corporate Finance. 13, 5, p. 743-770 28 p.

    Research output: Contribution to journalJournal articlepeer-review

  138. Published

    The business case for regulation of corporate social responsibility and accountability

    Unerman, J. & O'Dwyer, B., 12/2007, In: Accounting Forum. 31, 4, p. 332-353 22 p.

    Research output: Contribution to journalJournal articlepeer-review

  139. Published

    Communication between management and stakeholders: a case study

    McInnes, B., Beattie, V. & Pierpoint, J., 11/2007, London: Institute of Chartered Accountants in England and Wales. 142 p.

    Research output: Book/Report/ProceedingsBook

  140. Published

    Financial constraints, competition and hedging in industry equilibrium

    Dasgupta, S., 10/2007, In: Journal of Finance. 62, 5, p. 2445-2473 29 p.

    Research output: Contribution to journalJournal articlepeer-review

  141. Published

    Some implications of a quartic loss function

    Aretz, K. & Peel, D., 20/08/2007, In: Economics Bulletin. 7, 13, p. 1-7 7 p.

    Research output: Contribution to journalJournal articlepeer-review

  142. Published

    Small European banks: benefits from diversification?

    Mercieca, S., Schaeck, K. & Wolfe, S., 1/07/2007, In: Journal of Banking and Finance. 31, 7, p. 1975-1998 23 p.

    Research output: Contribution to journalJournal articlepeer-review

  143. Published

    Lifting the lid on the use of content analysis to investigate intellectual capital disclosures in corporate annual reports

    Beattie, V. & Thomson, S., 06/2007, In: Accounting Forum. 31, 2, p. 129-163 35 p.

    Research output: Contribution to journalJournal articlepeer-review

  144. Published

    Bicameral Conflict Resolution in the European Union: An Empirical Analysis of Conciliation Committee Bargains

    Koenig, T., Lindberg, B., Nolte (Lechner), S. & Pohlmeier, W., 04/2007, In: British Journal of Political Science. 37, 2, p. 281–312 31 p.

    Research output: Contribution to journalJournal articlepeer-review

  145. Published

    Corporate liquidity, investment and financial constraints: implications from a multi-period model

    Dasgupta, S. & Sengupta, K., 04/2007, In: Journal of Financial Intermediation. 16, 2, p. 151-174 24 p.

    Research output: Contribution to journalJournal articlepeer-review

  146. Published

    The supply of and demand for accounting information: the case of bank financing in Russia

    Goncharov, I. & Zimmermann, J., 04/2007, In: Economics of Transition. 15, 2, p. 257-283 27 p.

    Research output: Contribution to journalJournal articlepeer-review

  147. Published

    Using forecasts of forecasters to forecast

    Nolte, I. & Pohlmeier, W., 01/2007, In: International Journal of Forecasting. 23, 1, p. 15-28 14 p.

    Research output: Contribution to journalJournal articlepeer-review

  148. 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 journalJournal articlepeer-review

  149. 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

  150. 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 journalJournal articlepeer-review

  151. 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 journalJournal articlepeer-review

  152. 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 journalJournal articlepeer-review

  153. 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

  154. 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 journalJournal articlepeer-review

  155. Published

    Corporate cash flow and stock price exposures to foreign exchange rate risk

    Bartram, S., 2007, In: Journal of Corporate Finance. 13, 5, p. 981-994 14 p.

    Research output: Contribution to journalJournal articlepeer-review

  156. Published

    Disagreement over the persistence of earnings components: evidence on the properties of management-specific adjustments to GAAP earnings

    Choi, Y. S., Lin, S., Walker, M. & Young, S. E., 2007, In: Review of Accounting Studies. 12, 4, p. 595-622 28 p.

    Research output: Contribution to journalJournal articlepeer-review

  157. Published

    Do accounting standards influence the level of earnings management? evidence from Germany

    Goncharov, I. & Zimmermann, J., 2007, In: Die Unternehmung. 61, 5, p. 371-388 18 p.

    Research output: Contribution to journalJournal articlepeer-review

  158. Published

    Do share buybacks provide price support? Evidence from mandatory non-trading periods

    Keswani, A., Yang, J. & Young, S. E., 2007, In: Journal of Business Finance and Accounting. 34, 5-6, p. 840-860 21 p.

    Research output: Contribution to journalJournal articlepeer-review

  159. Published

    Earnings management and the distribution of earnings relative to targets: UK evidence

    Gore, J. P. O., Pope, P. F. & Singh, A., 2007, In: Accounting and Business Research. 37, 2, p. 123-150 28 p.

    Research output: Contribution to journalJournal articlepeer-review

  160. Published

    Estimating systemic risk in the international financial system

    Bartram, S., Brown, G. W. & Hund, J. E., 2007, In: Journal of Financial Economics. 86, 3, p. 835-869 35 p.

    Research output: Contribution to journalJournal articlepeer-review

  161. Published

    Estimating systemic risk in the international financial system

    Bartram, S., Brown, G. W. & Hund, J. E., 2007, European Central Bank (ed): "Risk Measurement and Systemic Risk", (European Central Bank), 2007, Proceedings of the Fourth Joint Central Bank Conference 8-9 November 2005, in Co-operation with the Committee on the Global Financial System. N/A: unknown, p. 210-218 9 p.

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

  162. Published

    Evaluating the properties of analysts' forecasts: a bootstrap approach

    Clatworthy, M. A., Peel, D. & Pope, P. F., 2007, In: British Accounting Review. 39, 1, p. 3-13 11 p.

    Research output: Contribution to journalJournal articlepeer-review

  163. Published

    Extending quadrature methods to value multi-asset and complex path-dependent options

    Andricopoulos, A. D., Widdicks, M., Newton, D. P. & Duck, P. W., 2007, In: Journal of Financial Economics. 83, 2, p. 471-499 29 p.

    Research output: Contribution to journalJournal articlepeer-review

  164. Published

    Finite maturity caps and floors on continuous flows

    Shackleton, M. B. & Wojakowski, R. M., 2007, In: Journal of Economic Dynamics and Control. 31, 12, p. 3843-3859 17 p.

    Research output: Contribution to journalJournal articlepeer-review

  165. Published

    From functional to social accountability: Transforming the accountability relationship between funders and non-governmental development organisations

    O'Dwyer, B. & Unerman, J., 2007, In: Accounting, Auditing and Accountability Journal. 20, 3, p. 446-471 26 p.

    Research output: Contribution to journalJournal articlepeer-review

  166. Published

    Generalised Geske-Johnson interpolation of option prices

    Chung, S. L. & Shackleton, M. B., 2007, In: Journal of Business Finance and Accounting. 34, 5-6, p. 976-1001 26 p.

    Research output: Contribution to journalJournal articlepeer-review

  167. 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

  168. Published

    Introducing and imagining a new literature

    Bebbington, J. & Unerman, J., 2007, In: Social and Environmental Accountability Journal. 27, 2, p. 4-7 4 p.

    Research output: Contribution to journalJournal articlepeer-review

  169. Published

    Introduction to sustainability accounting and accountability

    Unerman, J., Bebbington, J. & O'Dwyer, B., 2007, Sustainability Accounting and Accountability. Unerman, J., Bebbington, J. & O'Dwyer, B. (eds.). Routledge, p. 1-16 16 p.

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

  170. Published

    Knowledge spillover and information sharing: the case of uncertain R&D

    Banerjee, S. & Mukherjee, A., 2007, In: The Indian Economic Journal. 55, 1, p. 157-163 7 p.

    Research output: Contribution to journalJournal articlepeer-review

  171. Published

    Managing in a 'quasi'-market: using cost structure information to provide insights from recent history

    Carline, N. F., Tonge, R., Brocklehurst, F. & Willett, C., 2007, In: Journal of Finance and Management in Public Services. 6, 2, p. 47-60 14 p.

    Research output: Contribution to journalJournal articlepeer-review

  172. Published

    Postscript and conclusions

    Bebbington, J., O'Dwyer, B. & Unerman, J., 2007, Sustainability Accounting and Accountability. Unerman, J., Bebbington, J. & O'Dwyer, B. (eds.). Routledge, p. 345-349 5 p.

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

  173. Published

    Preemptive patenting under uncertainty and asymmetric information

    Hsu, Y. & Lambrecht, B. M., 2007, In: Annals of Operations Research. 151, 1, p. 5-28 24 p.

    Research output: Contribution to journalJournal articlepeer-review

  174. Published

    Representative consumer’s risk aversion and efficient risk-sharing rules

    Hara, C., Huang, J. & Kuzmics, C., 2007, In: Journal of Economic Theory. 137, 1, p. 652-672 21 p.

    Research output: Contribution to journalJournal articlepeer-review

  175. Published

    Stakeholder engagement and dialogue

    Unerman, J., 2007, Sustainability Accounting and Accountability. Unerman, J., Bebbington, J. & O'Dwyer, B. (eds.). Routledge, p. 86-103 18 p.

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

  176. Published

    Study of administrations cases

    Katz, A. & Mumford, M. J., 2007, In: Recovery. p. 41 41 p.

    Research output: Contribution to journalJournal articlepeer-review

  177. Published

    Sustainability Accounting and Accountability

    Unerman, J. (ed.), Bebbington, J. (ed.) & O'Dwyer, B. (ed.), 2007, Routledge. 362 p.

    Research output: Book/Report/ProceedingsBook

  178. Published

    The effect of large audit firm mergers on audit pricing in the UK

    McMeeking, K. P., Peasnell, K. V. & Pope, P. F., 2007, In: Accounting and Business Research. 37, 4, p. 301-319 19 p.

    Research output: Contribution to journalJournal articlepeer-review

  179. Published

    The Euro and European financial market dependence

    Bartram, S., Taylor, S. J. & Wang, Y., 2007, In: Journal of Banking and Finance. 51, 5, p. 1461-1481 21 p.

    Research output: Contribution to journalJournal articlepeer-review

  180. Published

    The foreign exchange exposure puzzle

    Bartram, S. & Bodnar, G. M., 2007, In: Managerial Finance. 33, 9, p. 642-666 25 p.

    Research output: Contribution to journalJournal articlepeer-review

  181. Published

    The value relevance of disclosures of liabilities of equity-accounted investees: UK evidence

    O'Hanlon, J. F. & Taylor, P. A., 2007, In: Accounting and Business Research. 37, 4, p. 267-284 18 p.

    Research output: Contribution to journalJournal articlepeer-review

  182. Published

    Two-dimensional risk neutral valuation relationships for the pricing of options

    Huang, J., Franke, G. & Stapleton, R. C., 2007, In: Review of Derivatives Research. 9, p. 213-237 25 p.

    Research output: Contribution to journalJournal articlepeer-review

  183. Published

    UK reporting of intellectual capital

    Unerman, J., Guthrie, J. & Striukova, L., 2007, Institutes of Chartered Accountants in England and Wales. 68 p.

    Research output: Book/Report/ProceedingsBook

  184. Published

    Volatility Risk Priced in the Securities Market? Evidence from S&P 500 Index Options

    Arisoy, Y. E., Salih, A. & Akdeniz, L., 2007, In: Journal of Futures Markets. 27, p. 617-642 26 p.

    Research output: Contribution to journalJournal articlepeer-review

  185. Published

    What makes a stock risky? Evidence from sell-side analysts' risk ratings

    Lui, D., Markov, S. & Tamayo, A., 2007, In: Journal of Accounting Research. 45, 3, p. 629-665 37 p.

    Research output: Contribution to journalJournal articlepeer-review

  186. 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

  187. 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 journalJournal articlepeer-review

  188. 2006
  189. 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 journalJournal articlepeer-review

  190. 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 journalJournal articlepeer-review

  191. 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 journalJournal articlepeer-review

  192. 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 journalJournal articlepeer-review

  193. 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 journalJournal articlepeer-review

  194. 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 journalJournal articlepeer-review

  195. 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 journalJournal articlepeer-review

  196. 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

  197. 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 journalJournal articlepeer-review

  198. 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 journalJournal articlepeer-review

  199. 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 journalJournal articlepeer-review

  200. Published

    A new method for ranking academic journals in accounting and finance

    Beattie, V. & Goodacre, A., 2006, In: Accounting and Business Research. 36, 2, p. 65-91 27 p.

    Research output: Contribution to journalJournal articlepeer-review

  201. Published

    A review of the literature on control and accountability

    Merchant, K. & Otley, D. T., 2006, Handbook of Management Accounting Research. London, New York and Amsterdam: Elsevier, p. 785-802 18 p.

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

  202. Published

    Aktuelle Entwicklungen in der Rechnungslegung und Wirtschaftsprüfung

    Ruud, T. F., Pfister, J. A. & Hess, N., 2006, Entwicklungen im Gesellschaftsrecht. Jörg, F. & Arter, O. (eds.). Bern: Stampfli Verlag, p. 263-281 19 p.

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

  203. 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

  204. Published

    Case Study: ‘Integrating Skills’ Development into the Curriculum’

    Beekes, W. A. & Taylor, P. A., 2006, In: Internationalisation of the Curriculum and Support for International Students, Higher Education Academy.

    Research output: Contribution to journalJournal articlepeer-review

  205. Published

    Conservative accounting and linear information valuation models

    Choi, Y. S., O'Hanlon, J. F. & Pope, P. F., 2006, In: Contemporary Accounting Research. 23, 1, p. 73-101 29 p.

    Research output: Contribution to journalJournal article

  206. Published

    Corporate Governance in Singapore: A Case Analysis

    Conyon, M., 2006, International Corporate Governance: A Case Study Approach. Mallin, C. A. (ed.). Cheltenham: Edward Elgar Publishing, p. 187-217 31 p.

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

  207. 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

  208. 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 journalJournal articlepeer-review

  209. 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 journalJournal articlepeer-review

  210. 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

  211. 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 journalJournal articlepeer-review

  212. 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 journalJournal articlepeer-review

  213. 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 journalJournal articlepeer-review

  214. Published

    Earnings, earnings growth and value

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

    Research output: Book/Report/ProceedingsBook

  215. 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 journalJournal article

  216. 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

  217. Published

    Executive Compensation and Incentives

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

    Research output: Contribution to journalJournal articlepeer-review

  218. 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 journalJournal articlepeer-review

  219. 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 journalJournal articlepeer-review

  220. 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

  221. 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 journalJournal articlepeer-review

  222. 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

  223. 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 journalJournal articlepeer-review

  224. 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 journalJournal articlepeer-review

  225. 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

  226. 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 journalJournal articlepeer-review

  227. 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 journalJournal articlepeer-review

  228. 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 journalJournal articlepeer-review

  229. 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 journalJournal articlepeer-review

  230. 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 journalJournal articlepeer-review

  231. 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 journalJournal articlepeer-review

  232. 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 journalJournal articlepeer-review

  233. 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

  234. 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

  235. 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

  236. Published

    What options does the future hold?

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

    Research output: Contribution to journalJournal article

  237. 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 journalJournal articlepeer-review

  238. 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

  239. 2005
  240. Published

    Data Masking by Noise Addition and the Estimation of Nonlinear Regression Models

    Nolte (Lechner), S. & Pohlmeier, W., 1/10/2005, In: Jahrbuecher fuer Nationaloekonomie und Statistik. 225, 5, p. 517-528 12 p.

    Research output: Contribution to journalJournal articlepeer-review

  241. Published

    Is investment-cash flow sensitivity caused by agency costs or asymmetric information? Evidence from the UK

    Pawlina, G. & Renneboog, L. D. R., 09/2005, In: European Financial Management. 11, 4, p. 483-513 31 p.

    Research output: Contribution to journalJournal articlepeer-review

  242. Published

    Investment under uncertainty and policy change

    Pawlina, G. & Kort, P. M., 07/2005, In: Journal of Economic Dynamics and Control. 29, 7, p. 1193-1209 17 p.

    Research output: Contribution to journalJournal articlepeer-review

  243. Published

    Das Interne Kontrollsystem soll man ernst nehmen: Plädoyer für ein gründliches Prüfen durch die Revisoren

    Ruud, T. F. & Pfister, J. A., 26/05/2005, Neue Zürcher Zeitung, No. 120, p. 29 1 p.

    Research output: Contribution to specialist publicationArticle

  244. Published

    Moving the financial accounting research front forward: the UK contribution

    Beattie, V., 03/2005, In: British Accounting Review. 37, 1, p. 85-114 30 p.

    Research output: Contribution to journalJournal articlepeer-review

  245. Published

    Perceptions on the emergence and future development of corporate social disclosure in Ireland: Engaging the voices of non-governmental organisations

    O'Dwyer, B., Unerman, J. & Bradley, J., 1/01/2005, In: Accounting, Auditing and Accountability Journal. 18, 1, p. 14-43 30 p.

    Research output: Contribution to journalJournal articlepeer-review

  246. Published

    Does monetary policy affect the central bank's role in bank supervision?

    Ioannidou, V., 01/2005, In: Journal of Financial Intermediation. 14, 1, p. 58-85 28 p.

    Research output: Contribution to journalJournal articlepeer-review

  247. Published

    A primer on the exposure of nonfinancial corporations to foreign exchange rate risk

    Dufey, G., Frenkel, M. & Bartram, S., 2005, In: Journal of Multinational Financial Management. 15, 4/5, p. 394-413 20 p.

    Research output: Contribution to journalJournal articlepeer-review

  248. Published

    Another look at the relationship between cross-market correlation and volatility

    Bartram, S. & Wang, H., 2005, In: Finance Research Letters. 2, 2, p. 75-88 14 p.

    Research output: Contribution to journalJournal articlepeer-review

  249. Published

    Are analysts' loss functions asymmetric?

    Clatworthy, M. A., Peel, D. & Pope, P. F., 2005, Lancaster University: The Department of Economics, (Economics Working Paper Series).

    Research output: Working paper

  250. Published

    Asset Price Dynamics, Volatility and Prediction

    Taylor, S. J., 2005, Princeton: Princeton University Press. 552 p.

    Research output: Book/Report/ProceedingsBook

  251. Published

    Auditor independence and audit risk: a reconceptualisation

    Fearnley, S., Beattie, V. & Brandt, R., 2005, In: Journal of International Accounting Research. 4, 1, p. 39-71 33 p.

    Research output: Contribution to journalJournal articlepeer-review

  252. Published

    Board monitoring and earnings management: do outside directors influence abnormal accruals?

    Peasnell, K. V., Pope, P. F. & Young, S. E., 2005, In: Journal of Business Finance and Accounting. 32, 7-8, p. 1311-1346 36 p.

    Research output: Contribution to journalJournal articlepeer-review

  253. Published

    Bridging the earnings GAAP

    Choi, Y. S., Walker, M. & Young, S. E., 2005, In: Accountancy. 135, p. 76-78 3 p.

    Research output: Contribution to journalJournal article

  254. Published

    Compensation Committees and Executive Compensation: Evidence from Publicly Traded UK Firms

    Bonet, R. & Conyon, M., 2005, Corporate Governance: Accountability, Enterprise and International Comparisons. Keasey, K., Thompson, S. R. & Wright, M. (eds.). Chichester: Wiley, p. 137-154 18 p.

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

  255. Published

    Discussion of "A UK test of an inflation-adjusted Ohlson model"

    O'Hanlon, J. F., 2005, In: Journal of Business Finance and Accounting. 32, 3-4, p. 535-547 13 p.

    Research output: Contribution to journalJournal articlepeer-review

  256. Published

    Discussion of "Accruals, accounting-based valuation models, and the prediction of equity"

    Pope, P. F., 2005, In: Journal of Accounting, Auditing and Finance. 20, 4, p. 347-354 8 p.

    Research output: Contribution to journalJournal articlepeer-review

  257. Published

    Diskussion von "Warum optimale Entlohnungsveträge keine Aktienoptionen enthalten" von Ingolf Dittmann und Ernst Maug

    Adam-Müller, A. F. A., 2005, Funktionsfähigkeit und Stabilität von Finanzmärkten. Tübingen: Mohr Siebeck, p. 21-25 5 p.

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

  258. Published

    Do better governed Australian firms make more informative disclosures?

    Brown, P. & Beekes, W. A., 2005, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  259. Published

    Earnings components, accounting bias and equity valuation

    Pope, P. F. & Wang, P., 2005, In: Review of Accounting Studies. 10, 4, p. 387-407 21 p.

    Research output: Contribution to journalJournal articlepeer-review

  260. Published

    Earnings conservatism, litigation, and contracting: the case of cross-listed firms

    Huijgen, C. & Lubberink, M., 2005, In: Journal of Business Finance and Accounting. 32, 7-8, p. 1275-1309 35 p.

    Research output: Contribution to journalJournal articlepeer-review

  261. Published

    Enhancing the accuracy of pricing American/Bermudan options

    Duck, P. W., Newton, D. P., Widdicks, M. & Leung, Y., 2005, In: Journal of Derivatives. 12, 4, p. 34-44 11 p.

    Research output: Contribution to journalJournal articlepeer-review

  262. Published

    Enterprise Risk Management: Steuerungsinstrument für das Management and Input für das Auditing

    Ruud, T. F. & Pfister, J. A., 2005, Jahrbuch zum Finanz - und Rechnungswesen. Meyer, C. & Pfaff, D. (eds.). Zurich: WEKA Verlag, p. 32-50 19 p.

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

  263. Published

    Erfassung und Zuteilung der Kommunikationskosten aus konzeptioneller Perspektive

    Ruud, T. F. & Pfister, J. A., 2005, Kommumikations-Controlling. Piwinger, M. & Porak, V. (eds.). Wiesbaden: Gabler Verlag, p. 57-76 20 p.

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

  264. Published

    Financial returns modelled by the product of two stochastic processes, a study of daily sugar prices

    Taylor, S. J., 2005, Stochastic Volatility: Selected Readings. Oxford: Oxford University Press, p. 60-82 23 p.

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

  265. Published

    Investment hysteresis under stochastic interest rates

    Dias, J. C. & Shackleton, M. B., 2005, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  266. Published

    Management control assurance in the different cultures and institutions of China and the UK

    Williamson, D., 2005, Challenges for China's Development: an Enterprise Perspective. London and New York: Routledge

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

  267. Published

    Mergers and acquisitions as a response to economic change

    Lambrecht, B. M., 2005, In: Journal of Financial Transformation. 13, p. 73-76 4 p.

    Research output: Contribution to journalJournal article

  268. Published

    On the errors and comparison of Vega estimation methods

    Chung, S. L. & Shackleton, M. B., 2005, In: Journal of Futures Markets. 25, 1, p. 21-38 18 p.

    Research output: Contribution to journalJournal articlepeer-review

  269. Published

    On the portfolio problem with two risky and a riskless asset

    Adam-Müller, A. F. A., 2005, In: Finance Research Letters. 3, 4

    Research output: Contribution to journalJournal article

  270. Published

    On the use and improvement of Hull and White's control variate technique

    Chung, S. L. & Shackleton, M. B., 2005, In: Applied Financial Economics. 15, 16, p. 1171-1179 9 p.

    Research output: Contribution to journalJournal articlepeer-review

  271. Published

    Researching culture in the UK, mainland China and the Czech Republic

    Williamson, D., 2005, Accounting and Finance in Transition. N/A: unknown, p. 91-112 22 p.

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

  272. Published

    Smooth pasting as rate of return equalization

    Shackleton, M. B. & Sodal, S., 2005, In: Economics Letters. 89, 2, p. 200-206 7 p.

    Research output: Contribution to journalJournal article

  273. Published

    Smooth pasting as rate of return equalization

    Sodal, S. & Shackleton, M. B., 2005, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  274. Published

    Strategic investment under uncertainty: a survey of game theoretic real option models

    Huisman, K. J. M., Kort, P. M., Pawlina, G. & Thijssen, J. J. J., 2005, In: Journal of Financial Transformation. 13, p. 111-118 8 p.

    Research output: Contribution to journalJournal article

  275. Published

    Strategic trading behaviour and price distortion in a manipulated market: anatomy of a squeeze

    Merrick, J., Naik, N. Y. & Yadav, P. K., 2005, In: Journal of Financial Economics. 77, 1, p. 171-218 48 p.

    Research output: Contribution to journalJournal articlepeer-review

  276. Published

    The Black-Scholes equation revisited: asymptotic expansions and singular perturbations

    Widdicks, M., Duck, P. W., Andricopoulos, A. D. & Newton, D. P., 2005, In: Mathematical Finance. 15, 2, p. 373-391 19 p.

    Research output: Contribution to journalJournal articlepeer-review

  277. Published

    The impact of commodity price risk on firm value - an empirical analysis of corporate commodity price exposures

    Bartram, S., 2005, In: Multinational Finance Journal. 9, 3/4, p. 159-185 27 p.

    Research output: Contribution to journalJournal articlepeer-review

  278. Published

    TIPS, break-even inflation, and inflation forecasts

    Lehnert, T. & Bardong, F., 2005, In: Journal of Fixed Income. 14, 3, p. 15-48 34 p.

    Research output: Contribution to journalJournal articlepeer-review

  279. Published

    User needs in sustainability reporting: Perspectives of stakeholders in Ireland

    O'Dwyer, B., Unerman, J. & Hession, E., 2005, In: European Accounting Review. 14, 4, p. 759-787 29 p.

    Research output: Contribution to journalJournal articlepeer-review

  280. 2004
  281. Published

    Compensation Committees and CEO Compensation Incentives in U.S. Entrepreneurial Firms

    Conyon, M. & He, L., 12/2004, In: Journal of Management Accounting Research. 16, 1, p. 35-56 22 p.

    Research output: Contribution to journalJournal articlepeer-review

  282. Published

    Do Wages Rise or Fall Following Merger?

    Conyon, M., Girma, S., Thompson, S. & Wright, P., 12/2004, In: Oxford Bulletin of Economics and Statistics. 66, 5, p. 847-862 16 p.

    Research output: Contribution to journalJournal articlepeer-review

  283. Published

    Increased stakeholder dialogue and the internet: Towards greater corporate accountability or reinforcing capitalist hegemony?

    Unerman, J. & Bennett, M., 10/2004, In: Accounting, Organizations and Society. 29, 7, p. 685-707 23 p.

    Research output: Contribution to journalJournal articlepeer-review

  284. Published

    A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

    Beattie, V., McInnes, B. & Fearnley, S., 09/2004, In: Accounting Forum. 28, 3, p. 205-236 32 p.

    Research output: Contribution to journalJournal articlepeer-review

  285. Published

    Enron, WorldCom, Andersen et al. A challenge to modernity

    Unerman, J. & O'Dwyer, B., 08/2004, In: Critical Perspectives on Accounting. 15, 6-7, p. 971-993 23 p.

    Research output: Contribution to journalJournal articlepeer-review

  286. Published

    Revisionsaufsicht mit Blick auf die USA: Gilt die externe Qualitätssicherung nur für die Grossen?

    Ruud, T. F. & Pfister, J. A., 27/07/2004, Neue Zürcher Zeitung, No. 172, p. 23 1 p.

    Research output: Contribution to specialist publicationArticle

  287. Published

    Auctions with cross-shareholdings

    Dasgupta, S. & Tsui, K., 07/2004, In: Economic Theory. 24, 1, p. 163-194 32 p.

    Research output: Contribution to journalJournal articlepeer-review

  288. Published

    The reform of the UK’s auditor independence framework after the Enron collapse: an example of evidence-based policy making

    Fearnley, S. & Beattie, V., 07/2004, In: International Journal of Auditing. 8, 2, p. 117-138 22 p.

    Research output: Contribution to journalJournal articlepeer-review

  289. Published

    Managerial risk-taking incentives, product market competition, and welfare

    Dasgupta, S. & Shin, J., 04/2004, In: European Economic Review. 48, 2, p. 391-401 11 p.

    Research output: Contribution to journalJournal articlepeer-review

  290. Published

    A grounded theory model of auditor-client negotiations

    Beattie, V., Fearnley, S. & Brandt, R., 03/2004, In: International Journal of Auditing. 8, 1, p. 1-19 19 p.

    Research output: Contribution to journalJournal articlepeer-review

  291. Published

    Publishing patterns within the UK accounting and finance academic community

    Beattie, V. & Goodacre, A., 03/2004, In: British Accounting Review. 36, 1, p. 7-44 38 p.

    Research output: Contribution to journalJournal articlepeer-review

  292. Published

    Accounting-based equity valuation

    Pope, P. F., 2004, The Blackwell Encyclopaedia of Management. 2 ed. Oxford: Blackwell, Vol. 1. p. 4-11 8 p.

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

  293. Published

    An empirical investigation of option returns: overpricing and the role of higher systematic moments

    O'Brien, F. & Shackleton, M. B., 2004, In: Derivatives Use, Trading and Regulation. 10, 4, p. 300-330 31 p.

    Research output: Contribution to journalJournal articlepeer-review

  294. Published

    An empirical investigation of UK option returns: overpricing and the role of higher systematic moments

    Shackleton, M. B. & O'Brien, F., 2004, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  295. Published

    Balance sheet versus earnings conservatism in Europe

    Garcia Lara, J. M. & Mora, A., 2004, In: European Accounting Review. 13, 2, p. 261-292 32 p.

    Research output: Contribution to journalJournal articlepeer-review

  296. Published

    Boom time for buybacks

    Young, S. E., 2004, The UK Stock Exchange Almanac 2005. Petersfield: Harriman House, p. 106 106 p.

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

  297. Published

    CAPM, higher co-moment and factor models of UK stock returns

    Hung, D. C. H., Shackleton, M. & Xu, X., 2004, In: Journal of Business Finance and Accounting. 31, 1-2, p. 87-112 26 p.

    Research output: Contribution to journalJournal articlepeer-review

  298. Published

    Cautiousness and tendency to buy options

    Huang, J., 2004, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  299. Published

    CEO Compensation, Incentives and Governance in New Enterprise Firms

    He, L. & Conyon, M., 2004, In: Journal of Derivatives Accounting. 1, 1, p. 47-60 14 p.

    Research output: Contribution to journalJournal articlepeer-review

  300. Published

    Curtailing the range for lattice and grid methods

    Andricopoulos, A. D., Widdicks, M., Duck, P. W. & Newton, D. P., 2004, In: Journal of Derivatives. 11, 4, p. 55-61 7 p.

    Research output: Contribution to journalJournal articlepeer-review

  301. Published

    DARA and DRRA option bounds from concurrently expiring options

    Huang, J., 2004, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  302. Published

    Dirty surplus accounting flows: international evidence

    Isidro, H. D., O'Hanlon, J. F. & Young, S. E., 2004, In: Accounting and Business Research. 34, 3, p. 383-410 28 p.

    Research output: Contribution to journalJournal articlepeer-review

  303. Published

    Discussion of M. Gietzmann and A. Ostazewski 'Predicting firm value: the superiority of q-theory over residual income'

    O'Hanlon, J. F., 2004, In: Accounting and Business Research. 34, 4, p. 379-382 4 p.

    Research output: Contribution to journalJournal articlepeer-review

  304. Published

    Earnings management and corporate governance

    Young, S. E., 2004, The Blackwell Encyclopaedia of Management. 2 ed. Oxford: Blackwell, Vol. 1. p. 166-170 5 p.

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

  305. Published

    Forecasting currency volatility: a comparison of implied volatilities and AR(FI)MA models

    Pong, E., Shackleton, M. B., Taylor, S. J. & Xu, X., 2004, In: Journal of Banking and Finance. 28, 10, p. 2541-2563 23 p.

    Research output: Contribution to journalJournal articlepeer-review

  306. Published

    Greece's investor protection leaves something to be desired

    Florou, A. & Pope, P. F., 2004, In: Kathimerini. Jan, p. 13 13 p.

    Research output: Contribution to journalJournal article

  307. Published

    International differences in the timeliness, conservatism and classification of earnings

    Pope, P. F., 2004, Developments in International Accounting: General Issues and Classification. Cheltenham: Edward Elgar

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

  308. Published

    Leasing: its financing role and accounting treatment

    Beattie, V., Goodacre, A. & Thomson, S. J., 2004, London: Institute of Chartered Accountants in England and Wales. 109 p.

    Research output: Book/Report/ProceedingsBook

  309. Published

    Linear and nonlinear foreign exchange rate exposures of German nonfinancial corporations

    Bartram, S., 2004, In: Journal of International Money and Finance. 23, 4, p. 673-699 27 p.

    Research output: Contribution to journalJournal articlepeer-review

  310. Published

    Open market share reacquisitions, surplus cash, and agency problems

    Oswald, D. & Young, S. E., 2004, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  311. Published

    Option bounds and second order arbitrage opportunities

    Huang, J., 2004, Lancaster University: The Department of Accounting and Finance, 60 p. (Accounting and Finance Working Paper Series).

    Research output: Working paper

  312. Published

    Option bounds from concurrently expiring options when relative risk aversion is bounded

    Huang, J., 2004, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  313. Published

    Option pricing bounds and the elasticity of the pricing kernel

    Huang, J., 2004, In: Review of Derivatives Research. 7, 1, p. 25-51 27 p.

    Research output: Contribution to journalJournal articlepeer-review

  314. Published

    Payout, debt and takeovers in declining industries

    Myers, S. C. & Lambrecht, B. M., 2004, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  315. Published

    Predicting corporate failure in the UK: a multidimensional scaling approach

    Mar Molinero, C. & Neophytou, E., 2004, In: Journal of Business Finance and Accounting. 31, 5,6, p. 677-710 34 p.

    Research output: Contribution to journalJournal articlepeer-review

  316. Published

    Predicting corporate failure: empirical evidence for the UK

    Charalambous, C., Neophytou, E. & Charitou, A., 2004, In: European Accounting Review. 13, 3, p. 465-497 33 p.

    Research output: Contribution to journalJournal articlepeer-review

  317. Published

    Pricing options with American style average reset features

    Chung, S. L., Shackleton, M. B. & Chang, C. C., 2004, In: Quantitative Finance. 4, 3, p. 292-300 9 p.

    Research output: Contribution to journalJournal articlepeer-review

  318. Published

    Real R&D Options

    Newton, D. P., Paxson, D. A. & Widdicks, M., 2004, In: International Journal of Management Reviews. 5-6, 2, p. 113-130 18 p.

    Research output: Contribution to journalJournal articlepeer-review

  319. Published

    Residual income and EVA

    O'Hanlon, J. F. & Peasnell, K. V., 2004, The Blackwell Encyclopaedia of Management. 2 ed. Oxford: Blackwell, Vol. 1. p. 383-387 5 p.

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

  320. Published

    Residual income valuation: are inflation adjustments necessary?

    O'Hanlon, J. F. & Peasnell, K. V., 2004, In: Review of Accounting Studies. 9, 4, p. 375-398 24 p.

    Research output: Contribution to journalJournal articlepeer-review

  321. Published

    Risk neutral probabilities and option bounds: a geometric approach

    Huang, J., 2004, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  322. Published

    Stochastic dominance option bounds and Nth order arbitrage opportunities

    Huang, J., 2004, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  323. Published

    Strategic entry and market leadership in a two-player real options game

    Shackleton, M. B., Tsekrekos, A. & Wojakowski, R. M., 2004, In: Journal of Banking and Finance. 28, 1, p. 179-201 23 p.

    Research output: Contribution to journalJournal articlepeer-review

  324. Published

    Strategic investment under uncertainty: merging real options with game theory

    Huisman, K. J. M., Kort, P. M., Pawlina, G. & Thijssen, J. J. J., 2004, In: Zeitschrift für Betriebswirtschaft . 67, 3, p. 97-123 27 p.

    Research output: Contribution to journalJournal article

  325. Published

    The effects of interactive use of management control systems on product innovation

    Otley, D. T. & Bisbe, J., 2004, In: Accounting, Organizations and Society. 29, 8, p. 709-737 29 p.

    Research output: Contribution to journalJournal articlepeer-review

  326. Published

    The link between earnings timeliness, earnings conservatism and board composition: evidence from the UK

    Beekes, W. A., Pope, P. F. & Young, S. E., 2004, In: Corporate Governance: An International Review. 12, 1, p. 47-59 13 p.

    Research output: Contribution to journalJournal articlepeer-review

  327. Published

    The timing and terms of mergers motivated by economies of scale

    Lambrecht, B. M., 2004, In: Journal of Financial Economics. 72, 1, p. 41-62 22 p.

    Research output: Contribution to journalJournal articlepeer-review

  328. Published

    The value of statistical forecasts in the UK association football betting market

    Dixon, M. J. & Pope, P. F., 2004, In: International Journal of Forecasting. 20, 4, p. 697-711 15 p.

    Research output: Contribution to journalJournal articlepeer-review

  329. Published

    Through the eyes of management: narrative reporting across three sectors

    Beattie, V., McInnes, B. & Fearnley, S., 2004, London: Institute of Chartered Accountants in England and Wales. 139 p.

    Research output: Book/Report/ProceedingsBook

  330. Published

    What role taxes and regulation? A second look at open market share buyback activity in the U.K.

    Oswald, D. & Young, S. E., 2004, In: Journal of Business Finance and Accounting. 31, 1-2, p. 257-292 36 p.

    Research output: Contribution to journalJournal articlepeer-review

  331. 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 journalJournal articlepeer-review

  332. 2003
  333. Published

    A “matching auction” for targets with heterogeneous bidders

    Dasgupta, S. & Tsui, K., 10/2003, In: Journal of Financial Intermediation. 12, 4, p. 331-364 34 p.

    Research output: Contribution to journalJournal articlepeer-review

  334. Published

    Strategic capital budgeting: asset replacement under market uncertainty

    Pawlina, G. & Kort, P. M., 10/2003, In: OR Spectrum. 25, 4, p. 443-479 37 p.

    Research output: Contribution to journalJournal articlepeer-review

  335. Published

    Issues concerning web-based business reporting: an analysis of the views of interested parties

    Beattie, V. & Pratt, K., 06/2003, In: British Accounting Review. 35, 2, p. 155-187 33 p.

    Research output: Contribution to journalJournal articlepeer-review

  336. Published

    Development financial institutions, financial constraints and growth: evidence from the Indian corporate sector

    Bhandari, L., Dasgupta, S. & Gangopadhyay, S., 01/2003, In: Journal of Emerging Market Finance. 2, 1, p. 83-129 47 p.

    Research output: Contribution to journalJournal articlepeer-review

  337. Published

    A sustainable approach to business

    Beekes, W. A., 2003, In: The Utilities Journal. 6, Nov, p. 38-39 2 p.

    Research output: Contribution to journalJournal article

  338. Published

    Accounting conservatism in Europe (II)

    Garcia Lara, J. M., 2003, In: Spanish Journal of Finance and Accounting. 115, p. 379-382 4 p.

    Research output: Contribution to journalJournal articlepeer-review

  339. Published

    And then there were four: a study of UK audit market concentration – causes, consequences and the scope for market adjustment

    Beattie, V., Goodacre, A. & Fearnley, S., 2003, In: Journal of Financial Regulation and Compliance. 11, 3, p. 250-265 16 p.

    Research output: Contribution to journalJournal articlepeer-review

  340. Published

    Book Review: Lectures on corporate finance by Peter L. Bossaerts and Bernt Arne Odegaard

    Lambrecht, B. M., 2003, In: Journal of Finance. 58, 1, p. 467-469 3 p.

    Research output: Contribution to journalJournal articlepeer-review

  341. Published

    Cashing in

    Oswald, D. & Young, S. E., 2003, In: Accountancy. 131, p. 54-55 2 p.

    Research output: Contribution to journalJournal article

  342. Published

    Comparative study of administration and administrative receivership as business rescue vehicles

    Katz, A. & Mumford, M. J., 2003, London: ICAEW.

    Research output: Book/Report/ProceedingsBook

  343. Published

    Comparative study of administration and administrative receivership as business rescue vehicles (executive summary)

    Katz, A. & Mumford, M. J., 2003, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  344. Published

    Comparative study of administration and administrative receivership as business rescue vehicles: an update

    Katz, A. & Mumford, M. J., 2003, In: Insolvency Law and Practice. 19, 6, p. 238-240 3 p.

    Research output: Contribution to journalJournal articlepeer-review

  345. Published

    Conditional volatility and the informational efficiency of the PHLX currency options market

    Taylor, S. J. & Xu, X., 2003, Financial Forecasting. Cheltenham: Edward Elgar, Vol. 2. p. 518-536 19 p.

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

  346. Published

    Corporate Boards and Incentives: Empirical Evidence from the UK in 1935

    Conyon, M., Pitts, M. & Sadler, G., 2003, In: Corporate Ownership and Control. 1, p. 129-138 10 p.

    Research output: Contribution to journalJournal articlepeer-review

  347. Published

    Corporate governance and financial distress: when structures have to change

    Mumford, M. J., 2003, In: Corporate Governance: An International Review. 11, 1, p. 52-64 13 p.

    Research output: Contribution to journalJournal articlepeer-review

  348. Published

    Discussion of "Disclosure practices, enforcement of accounting standards, and analysts"

    Pope, P. F., 2003, In: Journal of Accounting Research. 41, 2, p. 273-283 11 p.

    Research output: Contribution to journalJournal articlepeer-review

  349. Published

    Discussion of "Positive (Zero) NPV projects and the behavior of residual earnings"

    Pope, P. F. & Wang, P., 2003, In: Journal of Business Finance and Accounting. 30, 1,2, p. 17-24 8 p.

    Research output: Contribution to journalJournal articlepeer-review

  350. Published

    Do dealer firms manage inventory on a stock-by-stock or a portfolio basis

    Naik, N. Y. & Yadav, P. K., 2003, In: Journal of Financial Economics. 69, 2, p. 325-353 29 p.

    Research output: Contribution to journalJournal articlepeer-review

  351. Published

    Earnings management in response to a windfall-tax in the water and sewerage utility companies in England and Wales

    Beekes, W. A., 2003, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  352. Published

    Earnings management in response to regulatory price review. A case study of the political cost hypothesis in the water and electricity sectors in England and Wales

    Beekes, W. A., 2003, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  353. Published

    Efficient quadratic approximation of floating strike Asian option values

    Chung, S. L., Shackleton, M. B. & Wojakowski, R. M., 2003, In: Finance. 24, 1, p. 49-62 14 p.

    Research output: Contribution to journalJournal articlepeer-review

  354. Published

    Enhancing organizational global hegemony with narrative accounting disclosures: An early example

    Unerman, J., 2003, In: Accounting Forum. 27, 4, p. 425-448 24 p.

    Research output: Contribution to journalJournal articlepeer-review

  355. Published

    Environmental performance under the spotlight

    Beekes, W. A., 2003, In: The Utilities Journal. 6, Sep, p. 34-35 2 p.

    Research output: Contribution to journalJournal article

  356. Published

    Financial Statement Analysis and Firm Valuation

    Demirakos, E. & Patatoukas, K., 2003, Athens: Ipirotiki Software and Publications.

    Research output: Book/Report/ProceedingsBook

  357. Published

    Forecasting the volatility of currency exchange rates

    Taylor, S. J., 2003, Financial Forecasting. Cheltenham: Edward Elgar, p. 389-400 12 p.

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

  358. Published

    Foreign currency translation and hedging

    Taylor, P. A., 2003, International Accounting. 2 ed. London: Thomson Learning, p. 403-443 41 p.

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

  359. Published

    Impact on option prices of divergent consumer confidence

    Huang, J., 2003, In: Review of Derivatives Research. 6, 3, p. 165-177 13 p.

    Research output: Contribution to journalJournal articlepeer-review

  360. Published

    Information arrivals and intraday exchange rate volatility

    Chang, Y. & Taylor, S. J., 2003, In: Journal of International Financial Markets, Institutions and Money. 13, p. 85-112 28 p.

    Research output: Contribution to journalJournal articlepeer-review

  361. Published

    Management control and performance management: whence and whither?

    Otley, D. T., 2003, In: British Accounting Review. 35, 4, p. 309-326 18 p.

    Research output: Contribution to journalJournal articlepeer-review

  362. Published

    Managerial equity ownership and the demand for outside directors

    Peasnell, K. V., Pope, P. F. & Young, S. E., 2003, In: European Financial Management. 9, 2, p. 99-118 20 p.

    Research output: Contribution to journalJournal articlepeer-review

  363. Published

    Meervoudige beursnoteringen en conservatisme in de winstbepaling

    Huijgen, C. A. & Lubberink, M., 2003, Informatie en waarde, liber amicorum voor Prof. Dr. D.W. Feenstra. Groningen: Vakgroep Financiering, Belegging & Accounting, Faculteit der Economische Wetenschappen, Rijksuniversiteit Groningen, p. 105-116 12 p.

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

  364. Published

    Mortgage default and possession under recourse: a competing hazards approach

    Lambrecht, B. M., Perraudin, W. R. M. & Satchell, S. E., 2003, In: Journal of Money, Credit and Banking. 35, 2, p. 425-442 18 p.

    Research output: Contribution to journalJournal articlepeer-review

  365. Published

    Multinationals and Labour: Evidence from the International Acquisition of UK Firms

    Conyon, M., Girma, S., Wright, P. & Thompson, S., 2003, Competition, Monopoly and Corporate Governance: Essays in Honour of Keith Cowling. Waterson, M. (ed.). Cheltenham: Edward Elgar Publishing, p. 20-41 22 p.

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

  366. Published

    On the errors and comparison of Vega estimation methods

    Shackleton, M. B. & Chung, S. L., 2003, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  367. Published

    On the persistent undestatement of shareholders’ equity in Europe

    Garcia Lara, J. M. & Mora, A., 2003, In: Spanish Journal of Finance and Accounting. 115, p. 44-68 25 p.

    Research output: Contribution to journalJournal articlepeer-review

  368. Published

    On the use and improvement of Hull and White’s control variate technique

    Shackleton, M. B. & Chung, S. L., 2003, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  369. Published

    Perspectives on the Governance of Executive Compensation

    Conyon, M., 2003, Competition, Monopoly and Corporate Governance: Essays in Honour of Keith Cowling. Waterson, M. (ed.). Cheltenham: Edward Elgar Publishing, p. 228-258 31 p.

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

  370. Published

    Post earnings announcement drift in the UK

    Strong, N., Xu, X. & Liu, W., 2003, In: European Financial Management. 9, 1, p. 28, 89

    Research output: Contribution to journalJournal articlepeer-review

  371. Published

    Practice developments in budgeting: an overview and research perspective

    Hansen, S. C., Otley, D. T. & Van der Stede, W. A., 2003, In: Journal of Management Accounting Research. 15, p. 95-116 22 p.

    Research output: Contribution to journalJournal articlepeer-review

  372. Published

    Real options and preemption under incomplete information

    Lambrecht, B. M. & Perraudin, W. R. M., 2003, In: Journal of Economic Dynamics and Control. 27, 4, p. 619-643 25 p.

    Research output: Contribution to journalJournal articlepeer-review

  373. Published

    Research and development activity and expected returns in the United Kingdom

    Al-Horani, A., Pope, P. F. & Stark, A. W., 2003, In: Review of Finance. 7, 1, p. 27-46 20 p.

    Research output: Contribution to journalJournal articlepeer-review

  374. Published

    Risk management with derivatives by dealers and market quality in government bond markets

    Naik, N. Y. & Yadav, P. K., 2003, In: Journal of Finance. 58, 5, p. 1873-1904 32 p.

    Research output: Contribution to journalJournal articlepeer-review

  375. Published
  376. Published

    Stock market reaction to the appointment of outside directors

    Lin, S., Pope, P. F. & Young, S. E., 2003, In: Journal of Business Finance and Accounting. 30, 3,4, p. 351-382 32 p.

    Research output: Contribution to journalJournal articlepeer-review

  377. Published

    The asymmetric timeliness of earnings in a European context

    Garcia Lara, J. M. & Mora, A., 2003, In: Spanish Journal of Finance and Accounting. 116, p. 235-264 30 p.

    Research output: Contribution to journalJournal articlepeer-review

  378. Published

    The effect of first-mover’s advantages in the strategic exercise of real options

    Tsekrekos, A., 2003, Real R&D options. Paxson, D. (ed.). Oxford: Butterworth-Heinemann, p. 185-207 23 p.

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

  379. Published

    The impact of delivery risk on optimal production and futures hedging

    Adam-Müller, A. F. A. & Wong, K. P., 2003, In: Review of Finance. 7, 3, p. 459-477 19 p.

    Research output: Contribution to journalJournal articlepeer-review

  380. Published

    The quality of the audit review

    Pope, P. F., 2003, In: Kathimerini. p. 24 24 p.

    Research output: Contribution to journalJournal article

  381. Published

    The simplest American and real option approximations: Geske-Johnson interpolation in maturity and yield

    Chung, S. L. & Shackleton, M. B., 2003, In: Applied Economics Letters. 10, 11, p. 709-716 8 p.

    Research output: Contribution to journalJournal articlepeer-review

  382. Published

    The transparency of executive compensation

    Pope, P. F., 2003, In: Economikos Tahidromos. p. 63 63 p.

    Research output: Contribution to journalJournal article

  383. Published

    Universal option pricing using quadrature

    Andricopoulos, A. D., Widdicks, M., Duck, P. W. & Newton, D. P., 2003, In: Journal of Financial Economics. 67, 3, p. 447-471 25 p.

    Research output: Contribution to journalJournal articlepeer-review

  384. Published

    Wann gehen Aktienoptionspläne ins Leere?

    Adam-Müller, A. F. A., 2003, In: ZEWnews. Jun, p. 4-5 2 p.

    Research output: Contribution to journalJournal article

  385. 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 journalJournal article

  386. 2002
  387. Published

    Uncertainty, arbitrage, and intra-industry trade

    Dasgupta, S., Ray, T. & Pong Wong, K., 11/2002, In: Canadian Journal of Economics / Revue Canadienne d'Économique. 35, 4, p. 757-785 9 p.

    Research output: Contribution to journalJournal articlepeer-review

  388. Published

    The impact of graph slope on rate of change judgements in corporate reports

    Beattie, V. & Jones, M., 06/2002, In: Abacus. 38, 2, p. 177-199 23 p.

    Research output: Contribution to journalJournal articlepeer-review

  389. Published

    What explains cross-country differences in industry growth rates: trade, development and finance

    Chang, Y. Y. & Dasgupta, S., 06/2002, In: International Review of Finance. 3, 2, p. 105-129 25 p.

    Research output: Contribution to journalJournal articlepeer-review

  390. Published

    The Productivity and Wage Effects of Foreign Acquisition in the United Kingdom

    Conyon, M., Girma, S., Thompson, S. & Wright, P., 03/2002, In: Journal of Industrial Economics. 50, 1, p. 85-102 18 p.

    Research output: Contribution to journalJournal articlepeer-review

  391. Published

    The Impact of Mergers and Acquisitions on Company Employment in the United Kingdom

    Conyon, M., Girma, S., Thompson, S. & Wright, P., 01/2002, In: European Economic Review. 46, 1, p. 31-49 19 p.

    Research output: Contribution to journalJournal articlepeer-review

  392. Published

    Accounting conservatism in Europe (I)

    Garcia Lara, J. M., 2002, In: Spanish Journal of Finance and Accounting. 113, p. 961-964 4 p.

    Research output: Contribution to journalJournal articlepeer-review

  393. Published

    Asymmetric and crash effects in stock volatility for the S and P 100 index and its constituents

    Poon, S., Taylor, S. J. & Blair, B. J., 2002, In: Applied Financial Economics. 12, p. 319-329 11 p.

    Research output: Contribution to journalJournal articlepeer-review

  394. Published

    Auditor independence and non-audit services: a literature review

    Urquhart, V., 2002, London: Institute of Chartered Accountants in England and Wales.

    Research output: Book/Report/ProceedingsBook

  395. Published

    Boom time for buybacks

    Oswald, D. & Young, S. E., 2002, In: Accountancy. 130, p. 52-53 2 p.

    Research output: Contribution to journalJournal article

  396. Published

    British research in accounting and finance (1996-2000): the 2001 research assessment exercise

    Otley, D. T., 2002, In: British Accounting Review. 34, 4, p. 387-417 31 p.

    Research output: Contribution to journalJournal articlepeer-review

  397. Published

    Conjectured models for trends in financial prices, tests and forecasts

    Taylor, S. J., 2002, Forecasting Financial Markets (Volume 1). Cheltenham: Edward Elgar, Vol. 1. p. 212-236 25 p.

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

  398. Published

    Earnings management and the distribution of earnings relative to targets: UK evidence

    Singh, A., Gore, J. P. O. & Pope, P. F., 2002, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  399. Published

    Earnings management: empirical evidence on value relevance and income smoothing by Dr Bart van Praag. A discussion

    Lubberink, M., 2002, In: Tijdschrift voor Bedrijfsadministratie (Dutch Journal of Accounting).

    Research output: Contribution to journalJournal articlepeer-review

  400. Published

    El Manejo Del Riesgo Cambiario: Las Opciones Sobre Divisas (Foreign Exchange Risk Management: Currency Options)

    Chesney, M., Marois, B., Trillo, F. H. & Wojakowski, R. M., 2002, Mexico: Limusa-CIDE. 200 p.

    Research output: Book/Report/ProceedingsBook

  401. Published

    Enhancing shareholder value with corporate risk management

    Bartram, S., 2002, In: Corporate Finance Review. 7, 3, p. 8-13 6 p.

    Research output: Contribution to journalJournal articlepeer-review

  402. Published

    Evidence of a bank lending channel in the UK

    Huang, Z., 2002, In: Journal of Banking and Finance. 27, 3, p. 491-510 20 p.

    Research output: Contribution to journalJournal articlepeer-review

  403. Published

    Existence of an optimal portfolio for every investor in an Arrow-Bebreu economy

    Huang, J., 2002, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  404. Published

    Financial regulation of public limited companies in the UK: a way forward post-Enron

    Fearnley, S., Brandt, R. & Beattie, V., 2002, In: Journal of Financial Regulation and Compliance. 10, 3, p. 254-265 12 p.

    Research output: Contribution to journalJournal articlepeer-review

  405. Published

    Firm Benefits from Share Owning Workers

    Conyon, M. & Freeman, R. B., 2002, Mastering People Management. Pickford, J. (ed.). London: Financial Times Prentice Hall, p. 203-208 6 p.

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

  406. Published

    Forecasting the volatility of currency exchange rates

    Taylor, S. J., 2002, Forecasting Financial Markets (Volume 2). Cheltenham: Edward Elgar, Vol. 2. p. 125-136 12 p.

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

  407. Published

    Impact on option prices of divergent consumer confidence

    Huang, J., 2002, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  408. Published

    Intraday volatility forecasts using different seasonality adjustment methods

    Martens, M. P. E., Chang, Y. & Taylor, S. J., 2002, In: Journal of Financial Research. 25, p. 283-297 15 p.

    Research output: Contribution to journalJournal articlepeer-review

  409. Published

    Linear and nonlinear foreign exchange rate exposures

    Bartram, S., 2002, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  410. Published

    Linear sharing rules

    Huang, J., 2002, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  411. Published

    Measurement distortion of graphs in corporate reports: an experimental study

    Beattie, V. & Jones, M., 2002, In: Accounting, Auditing and Accountability Journal. 15, 4, p. 546-564 19 p.

    Research output: Contribution to journalJournal articlepeer-review

  412. Published

    Measuring performance: the accounting perspective

    Otley, D. T., 2002, Business Performance Measurement: Theory and Practice. Cambridge: Cambridge University Press, p. 3-21 19 p.

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

  413. Published

    On the enhanced convergence of standard lattice methods for option pricing

    Widdicks, M., Andricopoulos, A. D., Newton, D. P. & Duck, P. W., 2002, In: Journal of Futures Markets. 22, 4, p. 315-338 24 p.

    Research output: Contribution to journalJournal articlepeer-review

  414. Published

    On the equivalence of floating- and fixed-strike Asian options

    Henderson, V. & Wojakowski, R. M., 2002, In: Journal of Applied Probability. 39, 2, p. 391-394 4 p.

    Research output: Contribution to journalJournal articlepeer-review

  415. Published

    Option pricing bounds and the elasticity of the pricing kernel

    Huang, J., 2002, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  416. Published

    Residual income and value creation: the missing link

    O'Hanlon, J. F. & Peasnell, K. V., 2002, In: Review of Accounting Studies. 7, 2/3, p. 229-245 17 p.

    Research output: Contribution to journalJournal articlepeer-review

  417. Published

    Stock Based Compensation

    Conyon, M. & Murphy, K. J., 2002, Corporate Governance Regimes: Convergence and Diversity. McCahery, J. A., Moerland, P., Raajmakers, T. & Renneboog, L. (eds.). Oxford: Oxford University Press, p. 625-646 22 p.

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

  418. Published

    The binomial Black-Scholes model and the Greeks

    Chung, S. L. & Shackleton, M. B., 2002, In: Journal of Futures Markets. 22, 2, p. 143-153 11 p.

    Research output: Contribution to journalJournal articlepeer-review

  419. Published

    The Disclosure of Directors Share Option Information in UK Companies

    Conyon, M., Mallin, C. & Sadler, G., 2002, In: Applied Financial Economics. 12, 2, p. 95-103 9 p.

    Research output: Contribution to journalJournal articlepeer-review

  420. Published

    The expected return and exercise time of Merton-style real options

    Shackleton, M. B. & Wojakowski, R. M., 2002, In: Journal of Business Finance and Accounting. 29, 3-4, p. 541-555 15 p.

    Research output: Contribution to journalJournal articlepeer-review

  421. Published

    The interest rate exposure of nonfinancial corporations

    Bartram, S., 2002, In: Review of Finance. 6, 1, p. 101-125 25 p.

    Research output: Contribution to journalJournal articlepeer-review

  422. Published

    The realized volatility of FTSE-100 futures prices

    Areal, N. M. P. C. & Taylor, S. J., 2002, In: Journal of Futures Markets. 22, 7, p. 627-648 22 p.

    Research output: Contribution to journalJournal articlepeer-review

  423. Published

    The role of options in an economy with background risk: a note

    Huang, J., 2002, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  424. Published

    Through the eyes of management: a study of narrative disclosures

    Beattie, V., McInnes, B. & Fearnley, S., 2002, London: Institute of Chartered Accountants in England and Wales. 116 p.

    Research output: Book/Report/ProceedingsBook

  425. Published

    Top Executive Dismissal, Ownership and Corporate Performance

    Conyon, M. & Florou, A., 2002, In: Accounting and Business Research. 32, 4, p. 209-225 17 p.

    Research output: Contribution to journalJournal articlepeer-review

  426. Published

    Voluntary annual report disclosures: what users want

    Beattie, V., 2002, Edinburgh: Institute of Chartered Accountants of Scotland. 107 p.

    Research output: Book/Report/ProceedingsBook

  427. Published

    What is knowledge and the technology to support it worth to the firm? Review of Westland, Christopher, Valuing Technology: the new science of wealth in the knowledge economy, John Wiley and Sons (Asia) Pte Ltd, 2002.

    See-To, E. W. K. & Xu, X., 2002, In: Journal of Information Technology Theory and Application. 4, 1, p. 65-67 3 p.

    Research output: Contribution to journalJournal articlepeer-review

  428. 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 journalJournal articlepeer-review

  429. 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

  430. 2001
  431. Published

    The Disclosure of UK Boardroom Pay: The March 2001 DTI proposals

    Conyon, M., 10/2001, In: Corporate Governance: An International Review. 9, 4, p. 276-285 10 p.

    Research output: Contribution to journalJournal articlepeer-review

  432. Published

    Corporate Tournaments and Executive Compensation: Evidence from the UK

    Conyon, M., Peck, S. & Sadler, G., 08/2001, In: Strategic Management Journal. 22, 8, p. 805-815 11 p.

    Research output: Contribution to journalJournal articlepeer-review

  433. Published

    Do Hostile Mergers Destroy Jobs?

    Conyon, M., Girma, S., Thompson, S. & Wright, P., 08/2001, In: Journal of Economic Behavior and Organization. 45, 4, p. 427-440 14 p.

    Research output: Contribution to journalJournal articlepeer-review

  434. Published

    Executive Pay, Tournaments and Corporate Performance in UK Firms

    Conyon, M. & Sadler, G., 06/2001, In: International Journal of Management Reviews. 3, 2, p. 141-168 28 p.

    Research output: Contribution to journalJournal articlepeer-review

  435. Published

    A six-country comparison of the use of graphs in annual reports

    Beattie, V. & Jones, M., 05/2001, In: The International Journal of Accounting. 36, 2, p. 195-222 28 p.

    Research output: Contribution to journalJournal articlepeer-review

  436. Published

    Performance Pay and Corporate Structure in UK Firms

    Conyon, M., Peck, S. & Read, L., 02/2001, In: European Management Journal. 19, 1, p. 73-82 10 p.

    Research output: Contribution to journalJournal articlepeer-review

  437. Published

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

    Shackleton, M. & Wojakowski, R., 1/01/2001, In: Applied Economics Letters. 8, 4, p. 269-271 3 p.

    Research output: Contribution to journalJournal articlepeer-review

  438. Published

    A good analyst has power over managers

    Lubberink, M., 2001, In: Financial Analysts Journal. 2, p. 46-47 2 p.

    Research output: Contribution to journalJournal articlepeer-review

  439. Published

    A wealth-based explanation for earnings conservatism

    Lubberink, M. & Huijgen, C., 2001, In: Review of Finance. 5, 3, p. 323-349 27 p.

    Research output: Contribution to journalJournal articlepeer-review

  440. Published

    Accounting performance measurement: a review of its purposes and practices

    Otley, D. T., 2001, In: International Journal of Business Performance Management. 3, p. 245-260 16 p.

    Research output: Contribution to journalJournal articlepeer-review

  441. Published

    Behind closed doors: what company audit is really about

    Beattie, V., Fearnley, S. & Brandt, R., 2001, Basingstoke: Palgrave-Macmillan. 309 p.

    Research output: Book/Report/ProceedingsBook

  442. Published

    British management accounting research: whence and whither? Opinions and recollections

    Scapens, R., Hopper, T. & Otley, D. T., 2001, In: British Accounting Review. 33, 3, p. 263-291 29 p.

    Research output: Contribution to journalJournal articlepeer-review

  443. Published

    Business reporting: harnessing the power of the internet for users

    Beattie, V. & Pratt, K., 2001, Edinburgh: Institute of Chartered Accountants of Scotland. 80 p.

    Research output: Book/Report/ProceedingsBook

  444. Published

    CEO compensation, Option Incentives, and Information Disclosure

    Conyon, M. & Sadler, G., 2001, In: Review of Financial Economics. 10, 3, p. 251-277 27 p.

    Research output: Contribution to journalJournal articlepeer-review

  445. Published

    Consequences for option pricing of a long memory in volatility

    Taylor, S. J., 2001, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  446. Published

    Das Positionspapier der Arbeitsgruppe Stock Options des Deutschen Standardisierungsrates: Implikationen für Bilanzierung und Besteuerung

    Wangler, C. & Adam-Müller, A. F. A., 2001, In: Finanz Betrieb. 1, 1, p. 1-11 11 p.

    Research output: Contribution to journalJournal article

  447. Published

    Extending the boundaries of management accounting research: developing systems for performance management

    Otley, D. T., 2001, In: British Accounting Review. 33, 3, p. 243-261 19 p.

    Research output: Contribution to journalJournal articlepeer-review

  448. Published

    Financial statement information: the influence of investors and managers

    Lubberink, M., 2001, In: Tijdschrift voor Bedrijfsadministratie (Dutch Journal of Accounting). 105, 1224, p. 220-223 4 p.

    Research output: Contribution to journalJournal articlepeer-review

  449. Published

    Flow options: continuous real caps and floors

    Shackleton, M. B. & Wojakowski, R. M., 2001, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  450. Published

    Forecasting S&P 100 volatility: the incremental information content of implied volatilities and high-frequency index returns

    Blair, B. J., Poon, S. & Taylor, S. J., 2001, In: Journal of Econometrics. 105, 1, p. 5-26 22 p.

    Research output: Contribution to journalJournal articlepeer-review

  451. Published

    International portfolio investment: theory, evidence, and institutional framework

    Bartram, S. & Dufey, G., 2001, In: Financial Markets, Institutions and Instruments. 10, 3, p. 85-155 71 p.

    Research output: Contribution to journalJournal articlepeer-review

  452. Published

    Investment bank reputation and initial public offerings

    Kolff, L., Huijgen, C. & Lubberink, M., 2001, In: Tijdschrift voor Corporate Finance. 6, 3, p. 6-15 10 p.

    Research output: Contribution to journalJournal articlepeer-review

  453. Published

    Managerentlohnung mit Aktienoptionen

    Adam-Müller, A. F. A., 2001, Handbuch Corporate Finance: Konzepte, Strategien und Praxiswissen für das moderne Finanzmanagement. 2nd ed. Köln: Deutscher Wirtschaftdienst, p. 1-56 56 p.

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

  454. Published

    Modelling S&P 100 volatility: the information content of stock returns

    Blair, B. J., Poon, S. & Taylor, S. J., 2001, In: Journal of Banking and Finance. 25, 9, p. 1665-1679 15 p.

    Research output: Contribution to journalJournal articlepeer-review

  455. Published

    Non-Audit services, auditor independence and earnings management

    Singh, A., Gore, J. P. O. & Pope, P. F., 2001, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  456. Published

    On option expected returns

    Wojakowski, R. M. & Shackleton, M. B., 2001, Mathematical Finance. Boston: Birkhauser, p. 365-374 10 p.

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

  457. Published

    On the expected payoff and true probability of European options

    Shackleton, M. B. & Wojakowski, R. M., 2001, In: Applied Economics Letters. 8, 4, p. 269-271 3 p.

    Research output: Contribution to journalJournal articlepeer-review

  458. Published

    One profit number would be ideal, but not attainable (Een winstcijfer ideal, maar niet haalbar)

    Lubberink, M., 2001, In: Financial Analysts Journal. 2, 6, p. 24-27 4 p.

    Research output: Contribution to journalJournal articlepeer-review

  459. Published

    Perceptions of Trade Credit Control in Mainland China and the United Kingdom

    Emmanuel, C. R., Williamson, D. & Zhao, M., 2001, London: CIMA Publishing. 58 p.

    Research output: Book/Report/ProceedingsBook

  460. Published

    Reversible real options

    Shackleton, M. B. & Wojakowski, R. M., 2001, Mathematical Finance. Boston: Birkhauser, p. 339-344 6 p.

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

  461. Published

    Stock Option Plans für das Top-Management

    Adam-Müller, A. F. A., 2001, Corporate Governance, Shareholder Value and Finance. Milestones in Management. Stuttgart: Helbing und Lichtenhahn, Vol. IX. p. 331-362 32 p.

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

  462. Published

    The characteristics of firms subject to adverse rulings by the financial reporting review panel

    Peasnell, K. V., Pope, P. F. & Young, S. E., 2001, In: Accounting and Business Research. 31, 4, p. 291-311 21 p.

    Research output: Contribution to journalJournal articlepeer-review

  463. Published

    The determinants of audit fees: evidence from the charity sector

    Beattie, V., Goodacre, A., Pratt, K. & Stevenson, J., 2001, In: Accounting and Business Research. 31, 4, p. 243-274 32 p.

    Research output: Contribution to journalJournal articlepeer-review

  464. Published

    The impact of debt financing on entry and exit in a duopoly

    Lambrecht, B. M., 2001, In: Review of Financial Studies. 14, 3, p. 765-804 40 p.

    Research output: Contribution to journalJournal articlepeer-review

  465. Published

    The relation between incremental subsidiary earnings and future stock returns in Japan

    Pope, P. F., 2001, In: Journal of Business Finance and Accounting. 28, 9/10, p. 1141-1148 8 p.

    Research output: Contribution to journalJournal articlepeer-review

  466. Published

    The undervalued role of feedback in the relation managers – investors

    Lubberink, M., 2001, In: Tijdschrift voor Corporate Finance. 6, 1, p. 6-10 5 p.

    Research output: Contribution to journalJournal articlepeer-review

  467. Published

    United Kingdom – group accounts

    Taylor, P. A., 2001, Transnational Accounting, 2nd Edition. London: Palgrave, p. 2717-2849 133 p.

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

  468. Published

    United Kingdom - Group Accounts (2001)

    Taylor, P., 2001, Transnational Accounting (TRANSACC) 2nd Edition. Ordelheide, D. & Ordelheide, D. (eds.). UK: Palgrave, Vol. 3. p. 2,717-2,851

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

  469. Published

    Währungsmanagement

    Franke, G. & Adam-Müller, A. F. A., 2001, Handwörterbuch des Bank - und Finanzwesens. Stuttgart: Schäffer-Poeschel, p. 2179-2193 15 p.

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

  470. 2000
  471. Published

    Discussion of the Increasing Use of Non-Executive Directors: Its Impact on UK Board Structure and Governance Arrangements

    Conyon, M., 11/2000, In: Journal of Business Finance and Accounting. 27, 9-10, p. 1343-1348 6 p.

    Research output: Contribution to journalJournal articlepeer-review

  472. Published

    Recognition versus disclosure: an investigation of the impact on equity risk using UK operating lease disclosures

    Beattie, V., Goodacre, A. & Thomson, S. J., 11/2000, In: Journal of Business Finance and Accounting. 27, 9&10, p. 1185-1224 40 p.

    Research output: Contribution to journalJournal articlepeer-review

  473. Published

    The Prince and the Pauper? CEO Pay in the United States and United Kingdom

    Conyon, M. & Murphy, K. J., 11/2000, In: Economic Journal. 110, 467, p. 640-671 31 p.

    Research output: Contribution to journalJournal articlepeer-review

  474. Published

    Financial statement information: the impact of investors and managers

    Lubberink, M., 21/09/2000, Rijksuniversiteit Groningen.

    Research output: ThesisDoctoral Thesis

  475. Published

    Bargaining, bonding, and partial ownership

    Dasgupta, S., 08/2000, In: International Economic Review. 41, 3, p. 609-635 27 p.

    Research output: Contribution to journalJournal articlepeer-review

  476. Published

    Executive Compensation: Evidence from the UK and Germany

    Conyon, M. & Schwalbach, J., 08/2000, In: Long Range Planning. 33, 4, p. 504-526 23 p.

    Research output: Contribution to journalJournal articlepeer-review

  477. Published

    The Structure of Executive Compensation Contracts: UK Evidence

    Conyon, M., Peck, S., Read, L. & Sadler, G., 08/2000, In: Long Range Planning. 33, 4, p. 478-503 26 p.

    Research output: Contribution to journalJournal articlepeer-review

  478. Published

    Behind the audit report: a descriptive study of discussion and negotiation between auditors and directors

    Beattie, V., Fearnley, S. & Brandt, R., 07/2000, In: International Journal of Auditing. 4, 2, p. 177-202 26 p.

    Research output: Contribution to journalJournal articlepeer-review

  479. Published

    Impression management: the case of inter-country financial graphs

    Beattie, V. & Jones, M., 06/2000, In: Journal of International Accounting, Auditing and Taxation. 9, 2, p. 159-183 25 p.

    Research output: Contribution to journalJournal articlepeer-review

  480. Published

    Operating leases and the assessment of lease-debt substitutability

    Beattie, V., Goodacre, A. & Thomson, S. J., 03/2000, In: Journal of Banking and Finance. 24, 3, p. 427-470 44 p.

    Research output: Contribution to journalJournal articlepeer-review

  481. Published

    A wealth based explanation for earnings conservatism

    Lubberink, M. & Huijgen, C., 2000, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  482. Published

    Accounting for Goodwill: An Examination of Factors Influencing Management Preferences

    Taib, F., Taylor, P. & Gore, P., 2000, In: Accounting and Business Research. 30, 3, p. 213-226 14 p.

    Research output: Contribution to journalJournal articlepeer-review

  483. Published

    Accrual management to meet earnings targets: UK evidence pre- and post-Cadbury

    Peasnell, K. V., Pope, P. F. & Young, S. E., 2000, In: British Accounting Review. 32, 4, p. 415-445 31 p.

    Research output: Contribution to journalJournal articlepeer-review

  484. Published

    An empirical analysis of alternative parametric ARCH models

    Watt, W. H., Yadav, P. K. & Louden, G. F., 2000, In: Journal of Applied Econometrics. 15, p. 117-136 20 p.

    Research output: Contribution to journalJournal articlepeer-review

  485. Published

    Are NEDs good for your wealth?

    Lin, S., Pope, P. F. & Young, S. E., 2000, In: Accountancy. 126, p. 129 129 p.

    Research output: Contribution to journalJournal article

  486. Published

    Asset revaluation and current cost accounting: UK corporate disclosure decisions in 1983

    Lin, Y. N. & Peasnell, K. V., 2000, In: British Accounting Review. 32, p. 161-187 27 p.

    Research output: Contribution to journalJournal articlepeer-review

  487. Published

    Breaking the rules: attributes of firms censured by the review panel

    Peasnell, K. V., Pope, P. F. & Young, S. E., 2000, In: Accountancy. 125, p. 87 87 p.

    Research output: Contribution to journalJournal article

  488. Published

    Budgetary criteria in performance evaluation: a critical appraisal using new evidence

    Pollanen, R. & Otley, D. T., 2000, In: Accounting, Organizations and Society. 25, 4/5, p. 483-496 14 p.

    Research output: Contribution to journalJournal articlepeer-review

  489. Published

    Changes of ownership

    Beekes, W. A., 2000, In: The Utilities Journal. 3, July, p. 16-17 2 p.

    Research output: Contribution to journalJournal article

  490. Published

    Changing graph use in corporate annual reports: a time series analysis

    Beattie, V. & Jones, M., 2000, In: Contemporary Accounting Research. 17, 2, p. 213-226 14 p.

    Research output: Contribution to journalJournal articlepeer-review

  491. Published

    Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany

    McLeay, S., Ordelheide, D. & Young, S. E., 2000, In: Accounting, Organizations and Society. 25, 1, p. 79-98 20 p.

    Research output: Contribution to journalJournal articlepeer-review

  492. Published

    Corporate risk management as a lever for shareholder value creation

    Bartram, S., 2000, In: Financial Markets, Institutions and Instruments. 9, 5, p. 279-324 46 p.

    Research output: Contribution to journalJournal articlepeer-review

  493. Published

    Deriving preference-free asset prices in a general equilibrium framework

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

    Research output: Working paper

  494. Published

    Detecting earnings management using cross-sectional abnormal accruals models

    Peasnell, K. V., Pope, P. F. & Young, S. E., 2000, In: Accounting and Business Research. 30, 4, p. 313-326 14 p.

    Research output: Contribution to journalJournal articlepeer-review

  495. Published

    Discussion of S. Cahan et al.: Value-relevance of mandated comprehensive income disclosures

    O'Hanlon, J. F., 2000, In: Journal of Business Finance and Accounting. p. 1303-1311 9 p.

    Research output: Contribution to journalJournal articlepeer-review

  496. Published

    Econometric Modelling of UK Executive Compensation

    Conyon, M., Peck, S. & Sadler, G., 2000, In: Managerial Finance. 26, 9, p. 3-20 18 p.

    Research output: Contribution to journalJournal articlepeer-review

  497. 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

  498. Published

    Estimating the equity risk premium using accounting fundamentals

    Steele, A. & O'Hanlon, J. F., 2000, In: Journal of Business Finance and Accounting. 27, 9,10, p. 1051-1083 33 p.

    Research output: Contribution to journalJournal articlepeer-review

  499. Published

    European Differences in Executive Pay and Corporate Governance

    Conyon, M. & Schwalbach, J., 2000, In: Zeitschrift für Betriebswirtschaft . p. 97-114 18 p.

    Research output: Contribution to journalJournal articlepeer-review

  500. Published

    Exports and hedging exchange rate risk: the multi-country case

    Adam-Müller, A. F. A., 2000, In: Journal of Futures Markets. 20, 9, p. 843-864 22 p.

    Research output: Contribution to journalJournal articlepeer-review

  501. Published

    Financial reporting: the search for a conceptual framework

    Gore, J. P. O., 2000, The Current State of Business Disciplines. India: Spellbound Pubns Pvt Ltd, p. 179-200 22 p.

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

  502. Published

    Financial risk, exposure and risk management of nonfinancial corporations

    Bartram, S., 2000, In: Wirtschaftswissenschaftliches Studium. 29, 5, p. 242-249 8 p.

    Research output: Contribution to journalJournal articlepeer-review

  503. Published

    Financial Statement Information: the Impact of Investors and Managers

    Lubberink, M., 2000, Netherlands: Rijksuniversiteit Groningen.

    Research output: Book/Report/ProceedingsBook

  504. Published

    Fixed asset revaluation and equity depletion in the UK

    Lin, Y. N. & Peasnell, K. V., 2000, In: Journal of Business Finance and Accounting. 27, p. 359-394 36 p.

    Research output: Contribution to journalJournal articlepeer-review

  505. Published

    Hedging price risk when real wealth matters

    Adam-Müller, A. F. A., 2000, In: Journal of International Money and Finance. 19, 4, p. 549-560 12 p.

    Research output: Contribution to journalJournal articlepeer-review

  506. Published

    Kapitel 17, Behandlung Von Fremdwährungspositionen in Unternehmensabschlüssen

    Taylor, P. A., 2000, Unternehmenspublizität im Internationalen Wettbewerb. Stuttgart: Schäffer-Poeschel, p. 807-868 62 p.

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

  507. Published

    Lessons for accounting measurement from transaction cost economics

    Mumford, M. J., 2000, In: Australian Accounting Review. 11, 2, p. 51-57 7 p.

    Research output: Contribution to journalJournal articlepeer-review

  508. Published

    Liability exposure effects on earnings conservatism: the case of cross-listed firms

    Lubberink, M. & Huijgen, C., 2000, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  509. Published

    Methodological issues - Reflections on quantification in corporate social reporting content analysis

    Unerman, J., 2000, In: Accounting, Auditing and Accountability Journal. 13, 5, p. 667-681 15 p.

    Research output: Contribution to journalJournal articlepeer-review

  510. Published

    On the equivalence of floating and fixed-strike Asian options

    Henderson, V. & Wojakowski, R. M., 2000, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

  511. Published

    On the relevance of earnings components: valuation and forecasting links

    Wang, P. & Pope, P. F., 2000, Lancaster University: The Department of Accounting and Finance, (Accounting and Finance Working Paper Series).

    Research output: Working paper

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