Items where Department is "Accounting & Finance" and Year is 2019

Journal Article

Adli, E. and Ahuja, A. and Apsimon, O. and Apsimon, R. and Bachmann, A.-M. and Barrientos, D. and Barros, M.M. and Batkiewicz, J. and Batsch, F. and Bauche, J. and Berglyd Olsen, V.K. and Bernardini, M. and Biskup, B. and Boccardi, A. and Bogey, T. and Bohl, T. and Bracco, C. and Braunmüller, F. and Burger, S. and Burt, G. and Bustamante, S. and Buttenschön, B. and Caldwell, A. and Cascella, M. and Chappell, J. and Chevallay, E. and Chung, M. and Cooke, D. and Damerau, H. and Deacon, L. and Deubner, L.H. and Dexter, A. and Doebert, S. and Farmer, J. and Fedosseev, V.N. and Fior, G. and Fiorito, R. and Fonseca, R.A. and Friebel, F. and Garolfi, L. and Gessner, S. and Gorgisyan, I. and Gorn, A.A. and Granados, E. and Grulke, O. and Gschwendtner, E. and Guerrero, A. and Hansen, J. and Helm, A. and Henderson, J.R. and Hessler, C. and Hofle, W. and Hüther, M. and Ibison, M. and Jensen, L. and Jolly, S. and Keeble, F. and Kim, S.-Y. and Kraus, F. and Lefevre, T. and Legodec, G. and Li, Y. and Liu, S. and Lopes, N. and Lotov, K.V. and Maricalva Brun, L. and Martyanov, M. and Mazzoni, S. and Medina Godoy, D. and Minakov, V.A. and Mitchell, J. and Molendijk, J.C. and Mompo, R. and Moody, J.T. and Moreira, M. and Muggli, P. and Mutin, C. and Öz, E. and Ozturk, E. and Pasquino, C. and Pardons, A. and Peña Asmus, F. and Pepitone, K. and Perera, A. and Petrenko, A. and Pitman, S. and Plyushchev, G. and Pukhov, A. and Rey, S. and Rieger, K. and Ruhl, H. and Schmidt, J.S. and Shalimova, I.A. and Shaposhnikova, E. and Sherwood, P. and Silva, L.O. and Soby, L. and Sosedkin, A.P. and Speroni, R. and Spitsyn, R.I. and Tuev, P.V. and Turner, M. and Velotti, F. and Verra, L. and Verzilov, V.A. and Vieira, J. and Vincke, H. and Welsch, C.P. and Williamson, B. and Wing, M. and Woolley, B. and Xia, G. (2019) Experimental Observation of Proton Bunch Modulation in a Plasma at Varying Plasma Densities. Physical review letters, 122 (5): 054802. ISSN 0031-9007

Agyemang, Gloria and O'Dwyer, Brendan and Unerman, Jeffrey (2019) NGO accountability : retrospective and prospective academic contributions. Accounting, Auditing and Accountability Journal, 32 (8). pp. 2353-2366. ISSN 0951-3574

Aman, H. and Beekes, W. and Chang, M. and Wee, M. (2019) The role of credibility in the relation between management forecasts and analyst forecasts in Japan. Pacific-Basin Finance Journal, 55. pp. 29-45. ISSN 0927-538X

Aman, Hiroyuki and Beekes, Wendy and Berkman, Henk and Bohmann, Marc and Bradbury, Michael and Chapple, Ellie and Chang, Millicent and Clout, Victoria and Faff, Robert and Han, Jianlei and Hillier, David and Hodgson, Allan and Howieson, Bryan and Jona, Jonathan and Linnenluecke, Martina and Loncan, Tiago and McCredie, Bronwyn and Michayluk, David and Mroczkowski, Nick and PAN, ZHEYAO and Patel, Vinay and Podolski, Edward and Soderstrom, Naomi and Smith, Tom and Tanewski, George and Walsh, Kathleen and Wee, Marvin and Wright, Sue (2019) Responsible science : Celebrating the 50-year legacy of Ball and Brown (1968) using a registration-based framework. Pacific-Basin Finance Journal, 56. pp. 129-150. ISSN 0927-538X

Andreou, Panayiotis C. and Kagkadis, Anastasios and Philip, Dennis and Taamouti, Abderrahim (2019) The information content of forward moments. Journal of Banking and Finance, 106. pp. 527-541. ISSN 0378-4266

Aretz, Kevin and Banerjee, Shantanu and Pryshchepa, Oksana (2019) In the Path of the Storm : Does Distress Risk Cause Industrial Firms to Risk-Shift? Review of Finance, 23 (6). pp. 1115-1154. ISSN 1572-3097

Argyropoulos, C. and Panopoulou, E. (2019) Backtesting VaR and ES under the magnifying glass. International Review of Financial Analysis, 64. pp. 22-37. ISSN 1057-5219

Bernardi, Simone and Leippold, Markus and Lohre, Harald (2019) Second-order risk of alternative risk parity strategies. Journal of Risk, 21 (3). pp. 1-25. ISSN 1465-1211

Bilinski, Pawel Tomasz and Cumming, Douglas and Hass, Lars Helge and Stathopoulos, Konstantinos and Walker, Martin (2019) Strategic distortions in analyst forecasts in the presence of short-term institutional investors. Accounting and Business Research, 49 (3). pp. 305-341. ISSN 0001-4788

Choi, Sun Hwa and Young, Steven Eric and Zhang, Xiu-Ye (2019) Noncompliance with Non-Accounting Securities Regulations and GAAP Violations. Journal of Business Finance and Accounting, 46 (3-4). pp. 370-399. ISSN 0306-686X

Choi, Jong-Hag and Choi, Sun Hwa and Myers, Linda A. and Ziebart, David (2019) Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings. Contemporary Accounting Research, 36 (1). pp. 389-417. ISSN 0823-9150

Conyon, Martin James and Hass, Lars Helge and Peck, Simon and Sadler, Graham and Zhang, Zhifang (2019) Do Compensation Consultants Drive Up CEO Pay? : Evidence from UK Public Firms. British Journal of Management, 30 (1). pp. 10-29. ISSN 1045-3172

Conyon, Martin James and Hass, Lars Helge and Vergauwe, Skralan Nancy and Zhang, Zhifang (2019) Foreign Experience and CEO Compensation. Journal of Corporate Finance, 57. pp. 102-121. ISSN 0929-1199

Dasgupta, Sudipto and Li, Erica and Yan, Dong (2019) Inventory Behavior and Financial Constraints : Theory and Evidence. Review of Financial Studies, 32 (3). 1188–1233. ISSN 0893-9454

Dasgupta, Sudipto and Zaldokas, Alminas (2019) Anti-Collusion Enforcements : Justice for Consumers and Equity for Firms. Review of Financial Studies, 32 (7). 2587–2624. ISSN 0893-9454

Dasgupta, Sudipto and Noe, Thomas (2019) Does Pay Activism Pay Off for Shareholders? : Shareholder Democracy and its Discontents. Management Science, 65 (4). pp. 1810-1832. ISSN 0025-1909

Degryse, Hans and De Jonghe, Olivier and Jakovljević, Sanja and Mulier, Klaas and Schepens, Glenn (2019) Identifying credit supply shocks with bank-firm data : Methods and applications. Journal of Financial Intermediation, 40: 100813. ISSN 1042-9573

Dichtl, Hubert and Drobetz, Wolfgang and Lohre, Harald and Rother, Carsten and Vosskamp, Patrick (2019) Optimal Timing and Tilting of Equity Factors. Financial Analysts Journal, 75 (4). pp. 84-102. ISSN 0015-198X

El Haj, Mahmoud and Rayson, Paul Edward and Walker, Martin and Young, Steven Eric and Simaki, Vasiliki (2019) In Search of Meaning : Lessons, Resources and Next Steps for Computational Analysis of Financial Discourse. Journal of Business Finance and Accounting, 46 (3-4). pp. 265-306. ISSN 0306-686X

Ford, Chris J. and Friesl, Martin (2019) Abseiling from the Shard : The Cognitive Foundations of Capability Development in Temporary Organizations. European Management Review, 16 (3). pp. 507-523. ISSN 1740-4754

Friesl, Martin and Ford, Chris and Mason, Katy (2019) Managing Technological Uncertainty in Science Incubation : A Prospective Sense-Making Perspective. R and D Management, 49 (4). pp. 668-683. ISSN 0033-6807

Friesl, Martin and Ford, Chris J. and Mason, Katherine Jane (2019) Managing technological uncertainty in science incubation : A prospective sensemaking perspective. R and D Management, 49 (4). pp. 668-683. ISSN 0033-6807

Gao, Zhan and Li, Weijia and O'Hanlon, John Francis (2019) The Informativeness of U.S. Banks’ Statements of Cash Flows. Journal of Accounting Literature, 43. pp. 1-18. ISSN 0737-4607

Gao, Zhan and Myers, James and Myers, Linda and Wu, Wan-Ting (2019) Can A Hybrid Method Improve Equity Valuation? : An Empirical Evaluation of the Ohlson and Johannesson (2016) Model. The Accounting Review, 94 (6). pp. 227-252. ISSN 0001-4826

Goncharov, Igor and Peter, Caspar David (2019) Does reporting transparency affect industry coordination? : Evidence from the duration of international cartels. The Accounting Review, 94 (3). pp. 149-175. ISSN 0001-4826

Hashim, Noor Abdelgadir Ahmed and Li, Weijia and O'Hanlon, John Francis (2019) Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses. Accounting and Business Research, 49 (6). pp. 682-725. ISSN 0001-4788

Hass, Lars Helge and Vergauwe, Skrålan and Zhang, Zhifang (2019) State-ownership and bank loan contracting : evidence from corporate fraud. European Journal of Finance, 25 (6). pp. 550-567. ISSN 1466-4364

Kolokolova, Olga and Poon, Ser-Huang and Lin, Ming-Tsung (2019) Rating-Based CDS Curves. European Journal of Finance, 25 (7). pp. 689-723. ISSN 1351-847X

Lee, H. and Wan Eun, S. and Lee, H.-Y. and Park, G. (2019) Failure of Control Environment of Daewoo Shipbuilding & Marine Engineering Co., Ltd. Asian Case Research Journal, 23 (2). pp. 561-593. ISSN 0218-9275

Lewis, Craig and Young, Steven (2019) Fad or Future? : Automated Analysis of Financial Text and its Implications for Corporate Reporting. Accounting and Business Research, 49 (5). pp. 587-615. ISSN 0001-4788

Mason, Katherine Jane and Friesl, Martin and Ford, Chris J. (2019) Markets under the Microscope : Making Scientific Discoveries Valuable through Choreographed Contestations. Journal of Management Studies, 56 (5). pp. 966-999. ISSN 0022-2380

Miller, Brian (2019) Newtown University : an instructional case in strategic management accounting. Journal of Business Cases and Applications, 25. ISSN 2156-9673

Nolte, Ingmar and Nolte, Sandra and Pohlmeier, Winfried (2019) What determines forecasters’ forecasting errors? International Journal of Forecasting, 35 (1). pp. 11-24. ISSN 0169-2070

Shiller, Robert J. and Wojakowski, Rafal and Ebrahim, Shahid and Shackleton, Mark Broughton (2019) Continuous Workout Mortgages : Efficient Pricing and Systemic Implications. Journal of Economic Behavior and Organization, 157. pp. 244-274. ISSN 0167-2681

Vergauwe, Skralan Nancy and Gaeremynck, Ann (2019) Do measurement-related fair value disclosures affect information asymmetry? Accounting and Business Research, 49 (1). pp. 68-94. ISSN 0001-4788

Whitham, Roger and Pérez, David and Mason, Katy and Ford, Chris (2019) Realising the value of open innovation in policy making : Equipping entrepreneurs for valuation work. The Design Journal, 22 (Suppl.). pp. 189-201. ISSN 1460-6925

Zhang, X. and Zhang, Q. and Chen, D. and Gu, J. (2019) Financial integration, investor protection and imbalanced optimistically biased information timeliness in emerging markets. International Review of Financial Analysis, 64. pp. 38-56. ISSN 1057-5219

Contribution in Book/Report/Proceedings

Agyemang, Gloria and O’Dwyer, Brendan and Owusu, Charles Antwi and Unerman, Jeffrey (2019) NGOs in Ghana : accountabilities, performance and motivations. In: Routledge Companion to Accounting in Emerging Economies :. Routledge, Abingdon. ISBN 9780815356202

El Haj, Mahmoud and Rayson, Paul Edward and Young, Steven Eric and Alves, Paulo and Herrero Zorita, Carlos (2019) Multilingual Financial Narrative Processing : Analysing Annual Reports in English, Spanish and Portuguese. In: Multilingual Text Analysis : Challenges, Models, and Approaches. World Scientific Publishing. ISBN 9789813274877

Gazit, R. and Chen, D. and Gershon, G. and Karabchevsky, A. and Kiblitski, Z. and Magen, O. and Markovitz, T. and Ohayon, R. and Rozenberg, O. and Rozenshein, K. and Syrel, N. and Vladovsky, I. and Weinstein, M. and Shtrichman, I. and Riabzev, S. (2019) Low SWaP video core for MWIR imaging. In: Infrared Technology and Applications XLV :. Proceedings of SPIE - The International Society for Optical Engineering . SPIE. ISBN 1996756X 0277786X

Hass, L.H. and Tarsalewska, M. (2019) Venture capital and financial reporting in newly public firms. In: The Oxford Handbook of IPOs :. Oxford University Press, pp. 412-429. ISBN 9780190614577

Young, Steven and Rawsthorne, Sam (2019) In search of the financial dividend of the workforce : Evidence from FTSE-100 Companies’ annual report disclosures. In: Good Dividends : Responsible Leadership of Business Purpose. Routledge, London, pp. 55-69. ISBN 9781138103528

Monograph

Choi, Sun Hwa and Baik, Bok and Farber, David (2019) Managerial Ability and Income Smoothing. Working Paper. Lancaster University, Department of Accounting and Finance, Lancaster.

Ho, Thang and Kagkadis, Anastasios and Wang, George (2019) Bear Factor and Hedge Fund Performance. Working Paper. UNSPECIFIED. (Unpublished)

Nolte, Ingmar and Vasios, Michalis and Voev, Valeri and Xu, Qi (2019) A Least Squares Regression Realised Covariation Estimation. Working Paper. SSRN Working Paper.

Contribution to Conference

Fontes, Joana C. and Panaretou, Argyro and Shakespeare, Catherine (2019) The effects of the fair value option on accounting comparability. In: EAA Annual Congress 2019, 2019-05-29 - 2019-05-31.

Lin, Wen and Panaretou, Argyro and Pawlina, Grzegorz and Shakespeare, Catherine (2019) What Can We Learn About Credit Risk From Debt Valuation Adjustments? In: Lisbon Accounting Conference - CATÓLICA/NOVA 2019, 2019-06-17.

Ma, L. and Wang, Y. and Peng, G. and Zhang, C. and Chen, C. and Zhao, J. and Wang, J. (2019) Multi-source data integration-based urban road GPS environment friendliness estimation. In: UNSPECIFIED.

McDonough, Ryan and Panaretou, Argyro and Shakespeare, Catherine (2019) Fair Value Accounting : Current Practice and Perspectives for Future Research. In: JBFA 2019 Capital Markets Conference, 2019-05-22 - 2019-05-24, ESMT.

Salzedo, Catherine and Cross, Casey (2019) Embedding global leadership skills for first year undergraduates : Using storyboards for virtual projects. In: Advance HE Teaching and Learning Conference, 2019-07-02 - 2019-11-04, Northumbria University.

Thesis

Liao, Shushu and Nolte, Ingmar and Pawlina, Grzegorz (2019) Three essays in corporate finance. PhD thesis, Lancaster University.

Wu, Xiaoxi and Young, Steven (2019) Essays on financial communication in earnings conference calls. PhD thesis, Lancaster University.

Report

Ford, Chris J. and Hallam, Simon and Convery, Ian (2019) Regional Innovation Ecosystems: Understanding their nature, identifying their value : A Phase I report for the Local Enterprise Partnerships of Lancashire and Cumbria, to inform the development and implementation of ecosystem approaches to innovation within Local Industrial Strategies. [Report]

Ford, Chris J. and Wright, Steven and Convery, Ian and Smith, Darrell and Heron, Gemma (2019) Eden Vision: Analysis and Insight : An independent review of the evidence gathered during the Autumn 2018 Eden District Council public engagement exercise. [Report]