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Bank Accounting and Regulation

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  1. 2024
  2. Forthcoming

    Accounting policies, distribution rules, and the financial performance of central banks

    Pizzo, C., Goncharov, I. & Novotny-Farkas, Z., 16/12/2024, (Accepted/In press) Central Bank Capital in Turbulent Times: The Risk Management Dimension of Novel Monetary Policy Instruments. Broeders, D., Houben, A. & Bonetti, M. (eds.). Cham: Springer, (Contributions to Finance and Accounting Series).

    Research output: Contribution in Book/Report/Proceedings - With ISBN/ISSN › Chapter

  3. 2019
  4. Published

    Foreign Experience and CEO Compensation

    Conyon, M. J., Hass, L. H., Vergauwe, S. N. & Zhang, Z., 1/08/2019, In: Journal of Corporate Finance. 57, p. 102-121 20 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  5. Published

    Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses

    Hashim, N. A. A., Li, W. & O'Hanlon, J. F., 1/06/2019, In: Accounting and Business Research. 49, 6, p. 682-725 44 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  6. Published

    Do measurement-related fair value disclosures affect information asymmetry?

    Vergauwe, S. N. & Gaeremynck, A., 2/01/2019, In: Accounting and Business Research. 49, 1, p. 68-94 27 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  7. 2018
  8. Published

    The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses

    Fontes, J. C., Panaretou, A. & Peasnell, K. V., 11/2018, In: The Accounting Review. 93, 6, p. 127-147 21 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  9. Published

    IFRS Adoption, Reporting Incentives, and Financial Reporting Quality in Private Firms

    Bassemir, M. & Novotny-Farkas, Z., 07/2018, In: Journal of Business Finance and Accounting. 45, 7-8, p. 759-796 38 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  10. Published

    Common auditors and cross-country M&A transactions

    Chircop, J., Tarsalewska, M. & Johan, S., 05/2018, In: Journal of International Financial Markets, Institutions and Money. 54, p. 43-58 16 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  11. Published

    Does social capital constrain firms’ tax avoidance?

    Chircop, J., Fabrizi, M., Ipino, E. & Parbonetti, A., 2018, In: Social Responsibility Journal. 14, 3, p. 542-565 14 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  12. Published

    The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses

    Guedes Cardoso Fontes, J. C., Panaretou, A. & Peasnell, K. V., 2018, Lancaster: The Department of Accounting and Finance.

    Research output: Working paper

  13. Published

    The impact of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 Repo ‘Safe harbor’ provisions on investors

    Chircop, J., Fabrizi, M. & Parbonetti, A., 2018, In: European Journal of Finance. 24, 18, p. 1772-1798 27 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  14. 2017
  15. Published

    The impact of the institutional environment on the value relevance of fair values

    Fiechter, P. & Novotny-Farkas, Z., 03/2017, In: Review of Accounting Studies. 22, 1, p. 392-429 38 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  16. Published

    Does branch religiosity influence bank risk taking?

    Chircop, J., Fabrizi, M., Ipino, E. & Parbonetti, A., 01/2017, In: Journal of Business Finance and Accounting. 44, 1-2, p. 271-294 24 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  17. 2016
  18. Published

    The economic consequences of extending the use of fair value accounting in regulatory capital calculations

    Chircop, J. & Novotny-Farkas, Z., 11/2016, In: Journal of Accounting and Economics. 62, 2-3, p. 183-203 21 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  19. Published

    Expected-loss-based accounting for impairment of financial instruments: the FASB and IASB proposals 2009-2016

    Hashim, N. A. A., O'Hanlon, J. F. & Li, W., 2016, In: Accounting in Europe. 13, 2, p. 229-267 39 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  20. 2015
  21. Published

    Why did preparers lobby to the IASB's pension accounting proposals?

    Chircop, J. & Kiosse, P., 11/12/2015, In: Accounting Forum. 39, 4, p. 268-280 13 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  22. 2013
  23. Published

    Corporate risk management and hedge accounting

    Panaretou, A., Shackleton, M. B. & Taylor, P. A., 03/2013, In: Contemporary Accounting Research. 30, 1, p. 116-139 24 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  24. 2012
  25. Published

    Should repurchase transactions be accounted for as sales or loans?

    Chircop, J., Kiosse, P. V. & Peasnell, K., 1/12/2012, In: Accounting Horizons. 26, 4, p. 657-679 23 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  26. Published

    The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components

    Hsu, A., O'Hanlon, J. F. & Peasnell, K. V., 2012, In: European Accounting Review. 21, 1, p. 87-113 27 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  27. 2011
  28. Published

    Financial distress and the earnings-sensitivity-difference measure of conservatism

    Hsu, A., O'Hanlon, J. F. & Peasnell, K. V., 09/2011, In: Abacus. 47, 3, p. 284-314 31 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  29. Published

    Mandatory IFRS Adoption and Accounting Quality of European Banks

    Gebhardt, G. & Novotny-Farkas, Z., 04/2011, In: Journal of Business Finance and Accounting. 38, 3-4, p. 289-333 45 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  30. Published

    Do fair value adjustments influence dividend policy?

    Goncharov, I. & van Triest, S., 2011, In: Accounting and Business Research. 41, 1, p. 51-68 18 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  31. 2008
  32. Published

    Are asset securitizations sales or loans?

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

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  33. 2007
  34. 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 Journal/Magazine › Journal article › peer-review

  35. 2006
  36. 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 Journal/Magazine › Journal article

  37. Published

    Dirty surplus accounting flows and valuation errors

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

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

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