Items where Department is "Accounting & Finance" and Year is 2025

Journal Article

Ahn, Jae Hwan and Ali Shah, Syed Zulfiqar and Imam, Shahed (2025) Business group affiliation and misreporting : evidence from Korean chaebols. Accounting and Business Research. pp. 1-37. ISSN 0001-4788

Andersen, Torben G. and Christensen, Kim and Nolte, Ingmar (2025) Special Issue in Honour of Stephen J. Taylor: Guest Editors' Introduction. Journal of Time Series Analysis, 46 (6). pp. 1029-31. ISSN 0143-9782

Aretz, Kevin and Kagkadis, Anastasios (2025) Construction, Real Uncertainty, and Stock-Level Investment Anomalies. Journal of Financial and Quantitative Analysis, 60 (2). pp. 1042-1073. ISSN 0022-1090

Avenancio-Leon, Carlos F. and Piccolo, Alessio and Pinto, Roberto (2025) Resilience in collective bargaining. Journal of Financial Economics, 173: 104157. ISSN 0304-405X

Babiak, Mykola and Bianchi, Daniele (2025) Mispricing and Risk Compensation in Cryptocurrency Returns. Journal of Financial and Quantitative Analysis. pp. 1-42. ISSN 0022-1090

Basic, Filip and Martin Utrera, Alberto and Nolte, Ingmar and Nolte, Sandra (2025) The risk of falling short : Implementation Shortfall variance in portfolio construction. European Journal of Finance. pp. 1-18. ISSN 1351-847X

Bennett, Benjamin and Erel, Isil and Stern, Lea and Wang, Zexi (2025) Paid Leave Pays Off : The Effects of Paid Family Leave on Firm Performance. Review of Finance. ISSN 1572-3097 (In Press)

Bennett, Benjamin and Ham, Charles and Milbourn, Todd and Wang, Zexi (2025) Firm-Level Litigation Risk: Measurement and Effects. Management Science. ISSN 0025-1909 (In Press)

Cao, Min and Martin, Spencer and Yao, Chelsea (2025) Understanding stock price behavior around external financing. Journal of Corporate Finance, 91: 102730. ISSN 0929-1199

Chapman, Christopher S. and Wang, Di (2025) Writing method sections in qualitative accounting research : Engaging with landmark citations through ‘instructively selective elaboration’. British Accounting Review: 101591. ISSN 0890-8389 (In Press)

Chen, Mingyu (Chandler) and Driouchi, Tarik and Clubb, Colin (2025) Financial Statement Information and Equity Value : The Role of Real Options Characteristics. Financial Management. ISSN 0046-3892

Chen, Shiqi and Lambrecht, Bart (2025) Resolving Tensions between Heterogeneous Investors in a Startup. Management Science, 71 (3). pp. 2678-2695. ISSN 0025-1909

Chircop, Justin and Hass, Lars Helge (2025) Labour Mobility and Conditional Conservative Accounting. Accounting and Finance. ISSN 0810-5391 (In Press)

Chircop, Justin and Nguyen, Nhat and Nguyen, Tri (2025) Climate news and accounting comparability. Advances in Accounting, 69: 100841. ISSN 0882-6110

Chircop, Justin and Tarsalewska, Monika and Trzeciakiewicz, Agnieszka (2025) CEO risk taking equity incentives and workplace misconduct. The Accounting Review, 100 (1). pp. 139-167. ISSN 0001-4826

Chircop, Justin and Tarsalewska, Monika and Trzeciakiewicz, Agnieszka (2025) Learning to be green : Accounting comparability and environmental violations. British Accounting Review, 57 (5): 101240. ISSN 0890-8389

Cui, Xinyu and Kolokolova, Olga (2025) Do hedge funds still manipulate stock prices? Journal of Corporate Finance, 92: 102765. ISSN 0929-1199

Dom, M.S. and Howard, C. and Jansen, M. and Lohre, H. (2025) Beyond GMV : the relevance of covariance matrix estimation for risk-based portfolio construction. Quantitative Finance, 25 (3). pp. 403-419. ISSN 1469-7688

Fontes, Joana C. and Panaretou, Argyro and Shakespeare, Catherine (2025) The effect of IFRS 9 on comparability. Accounting and Business Research. ISSN 0001-4788 (In Press)

Frenkel, Michael and Nolte, Sandra and Prantl, Susanne (2025) Editorial: 2024 Best Paper Award. Jahrbuecher fuer Nationaloekonomie und Statistik, 245 (3). pp. 247-249. ISSN 0021-4027

Guedes Cardoso Fontes, Joana and Panaretou, Argyro and Shakespeare, Catherine (2025) Accounting choice in measurement and comparability : an examination of the effect of the fair value option. Review of Accounting Studies, 30. pp. 1592-1637. ISSN 1380-6653

Hammer, Benjamin and Marcotty-Dehm, Nikolaus and Martin, Jens (2025) Use of Proceeds in Private Equity-Backed Initial Public Offerings. British Accounting Review: 101672. ISSN 0890-8389 (In Press)

He, Lewei and Lohre, Harald and van Zanten, Jan Anton (2025) Sustainability Matters : Company SDG Scores Need Not Have Size, Location, and ESG Disclosure Biases. Journal of ESG Impact and Investing, 6 (1). (In Press)

He, Shaohua and Jiang, John X. and Wang, K. Philip (2025) Partner wealth and audit quality : evidence from the United States. Review of Accounting Studies, 30 (1). pp. 702-737. ISSN 1380-6653

He, Shaohua and Lisic, Ling Lei and Tan, Liang and Wang, K. Philip (2025) Do Audit Firms’ Financial Statements Provide Information about Audit Quality? The Accounting Review. ISSN 0001-4826

Ho, Thang and Kagkadis, Anastasios and Wang, George (2025) Bear Factor and Hedge Fund Performance. Journal of Empirical Finance, 82: 101611. ISSN 0927-5398

Howard, Clint and Lohre, Harald and Mudde, Sebastiaan (2025) Causal Network Representations in Factor Investing. Intelligent Systems in Accounting, Finance and Management, 32 (1): e70001. ISSN 1055-615X

Li, Qiyuan and Li, Yifan and Nolte, Ingmar and Nolte, Sandra and Yu, Shifan (2025) Testing for Jumps in a Discretely Observed Price Process with Endogenous Sampling Times. Journal of Econometrics: 106132. ISSN 0304-4076 (In Press)

Li, Xiaoliang and Sun, Shuie and Zhang, Ally Quan (2025) Modeling green reputation decisions in a nonlinear Cournot duopoly of carbon emission abatement. Economic Modelling, 151: 107215. ISSN 0264-9993

Li, Xiaoliang and Yang, Jing and Zhang, Ally Quan (2025) Influence of price elasticity of demand on monopoly games under different returns to scale. Mathematics and Computers in Simulation, 233. pp. 75-98. ISSN 0378-4754

Li, Xiaoliang and Zhang, Ally Quan (2025) Topological chaos in oligopoly competition. Economics Letters, 252: 112330. ISSN 0165-1765

Li, Yifan and Nolte, Ingmar and Nolte, Sandra and Yu, Shifan (2025) Decoupling Interday and Intraday Volatility Dynamics with Price Durations. Journal of Time Series Analysis, 46 (6). pp. 1224-1250. ISSN 0143-9782

Li, Yifan and Nolte, Ingmar and Nolte, Sandra and Yu, Shifan (2025) Realized candlestick wicks. Journal of Econometrics, 250: 106014. ISSN 0304-4076

Lui, Daphne and Moraru‐Arfire, Andreea and Tao, Cong (2025) The Nexus of Corporate Disclosure and Investors’ Information Needs : An Analysis Using Topic Modeling. Journal of Business Finance and Accounting. ISSN 0306-686X

Shackleton, Mark and Yao, Chelsea and Zuo, Ziran (2025) Corporate social responsibility and insider horizon. Journal of Corporate Finance, 90: 102696. ISSN 0929-1199

Tang, Dragon and Yan, Jiali and Yao, Chelsea (2025) The Determinants of ESG Ratings : Rater Ownership Matters. Journal of Accounting Research. ISSN 0021-8456

Taylor, Stephen (2025) S&P 500 Microstructure Noise Components : Empirical Inferences from Futures and ETF Pries. Journal of Time Series Analysis, 46 (6). pp. 1032-1063. ISSN 0143-9782

Waldron, Cherry-Ann and Pallmann, Philip and Schoenbuchner, Simon and Harris, Debbie and Brookes-Howell, Lucy and Mateus, Ceu and Bernatoniene, Jolanta and Cathie, Katrina and Faust, Saul N and Hinds, Lucy and Hood, Kerenza and Huang, Chao and Jones, Sarah and Kotecha, Sarah and Nabwera, Helen and Patel, Sanjay and Paulus, Stéphane and Powell, Colin and Preston, Jenny and Xiang, Huasheng and Thomas-Jones, Emma and Carrol, Enitan D. (2025) Procalcitonin-guided duration of antibiotic treatment in children hospitalised with confirmed or suspected bacterial infection in the UK (BATCH) : a pragmatic, multicentre, open-label, two-arm, individually randomised, controlled trial. The Lancet Child & Adolescent Health, 9 (2). pp. 121-130. ISSN 2352-4642

Waldron, Cherry-Ann and Pallmann, Philip and Schoenbuchner, Simon and Harris, Debbie and Brookes-Howell, Lucy and Mateus, Céu and Bernatoniene, Jolanta and Cathie, Katrina and Faust, Saul N and Henley, Josie and Hinds, Lucy and Hood, Kerry and Huang, Chao and Jones, Sarah and Kotecha, Sarah and Milosevic, Sarah and Nabwera, Helen and Patel, Sanjay and Paulus, Stéphane and Powell, Colin VE and Preston, Jenny and Xiang, Huasheng and Thomas-Jones, Emma and Carrol, Enitan D (2025) Effectiveness of biomarker-guided duration of antibiotic treatment in children hospitalised with confirmed or suspected bacterial infection : the BATCH RCT. Health Technology Assessment, 29 (16). pp. 1-125. ISSN 1366-5278

Wang, Di and Cooper, Stuart M. and Chapman, Christopher S. and Calace, Donato (2025) Sustainability (Environmental, Social, and Governance) Reporting : Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work. The Accounting Review, 100 (4). 417–441. ISSN 0001-4826

Wang, Yang (2025) The importance of sell-side analysts’ specialised education in technical sectors : Evidence from the chemical manufacturing industry. Accounting and Business Research. ISSN 0001-4788

Contribution in Book/Report/Proceedings

Pizzo, Carmine and Goncharov, Igor and Novotny-Farkas, Zoltan (2025) Accounting policies, distribution rules, and the financial performance of central banks. In: Central Bank Capital in Turbulent Times : The Risk Management Dimension of Novel Monetary Policy Instruments. Contributions to Finance and Accounting Series . Springer, Cham. ISBN 9783031735486 (In Press)

Monograph

Gad, Mahmoud and Azmi, Achmad (2025) Lawyers in the C-Suite : Balancing Strategic Narrative and Legal Risk in Earnings Calls. Working Paper. SSRN Working Paper.

Gad, Mahmoud and Park, Gitae and Rawsthorne, Sam and Young, Steven (2025) When Methods Matter : How Implementation Choices Shape Topic Discovery in Financial Text. Working Paper. SSRN Working Paper.

Thesis

Basic, Filip and Nolte, Ingmar and Nolte, Sandra (2025) Optimizing with Transaction Costs : Optimizing with Transaction Costs. PhD thesis, Lancaster University.

Guedes Soares, Leonor and Young, Steven and Ghaly, Mohamed (2025) Essays on Governance Through Disclosure: : Evidence from Reporting Outcomes in UK. PhD thesis, Lancaster University.

Pizzo, Carmine and Goncharov, Igor and Ward, Gerald (2025) Essays on private firms' information environment. PhD thesis, Lancaster University.

Vasilas, Nikolas and Nolte, Ingmar and Nolte, Sandra and Kagkadis, Anastasios (2025) Essays on Factor Portfolios. PhD thesis, Lancaster University.

Yelekenova, Adina and Wang, George and Yao, Chelsea (2025) Essays on Institutional Investors and Asset Pricing. PhD thesis, Lancaster University.

Zuo, Ziran and Shackleton, Mark (2025) ESG and different stakeholders. PhD thesis, Lancaster University.

Other

Wang, Di (2025) Research News Story. UNSPECIFIED.

Wang, Di and Cooper, Stuart M. and Chapman, Christopher S. and Calace, Donato (2025) Understanding the evolving role of materiality in sustainability reporting. American Accounting Association.