Publications - Publications - Accounting

A-Z site index | Contact | Maps | Jobs

Search the LSE website

Home > Accounting > Publications > Publications

Home

Accounting

Publications

2016

Professional investors and the decision usefulness of financial reporting.

Cascino, S., M. Clatworthy, B. Garcia Osma, J. Gassen, S. Imam, and T. Jeanjean ‘Professional investors and the decision usefulness of financial reporting.’ Research monograph commissioned by EFRAG and ICAS, 2016.

Quantifying, Economising, and Marketising: Democratising the social sphere?

L. Kurunmäki, A. Mennicken & P. Miller, “Quantifying, Economising, and Marketising: Democratising the social sphere?”. Sociologie du Travail Vol. 58, 4 (2016), 390-402

2015

What drives the comparability effect of mandatory IFRS adoption?

Cascino, S., and J. Gassen (2015) ‘What drives the comparability effect of mandatory IFRS adoption?’ Review of Accounting Studies 20 (1): 242-282.

Market Exit Through Divestment: The Effect of Accounting Bias on Competition

Chen, Hui, and Bjørn N. Jørgensen. (2015). Market Exit Through Divestment: The Effect of Accounting Bias on Competition. Management Science

Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP

Burnett, BM, Gordon, EA, Jorgensen, BN & Linthicum, CL (2015), Accounting Perspectives 14 (3): 212-249. ISSN 1911-3838

What Drives the Comparability Effect of Mandatory IFRS Adoption?

Cascino S and Gassen J (2015), Review of Accounting Studies 20 (1): 242-282. ISSN: 1380-6653

Points to Consider When Self-Assessing Your Empirical Accounting Research

Evans, JH, Feng M, Hoffman VB, Moser DV & Van der Stede, WA (2015), Contemporary Accounting Research 32(3): 1162–1192. ISSN 0823-9150

How do Risk Managers become Influential? A Field Study of Toolmaking in Two Financial Institutions

Hall, M, Mikes, A, and Millo, Y (2015) Management Accounting Research, 26, 3-22. ISSN 1044-5005

Who and What Really Counts? Stakeholder Prioritisation and Accounting for Social Value

Hall, M, Millo, Y, & Barman, E (2015), Journal of Management Studies, 52(7), 907-934. ISSN 1467-6486

Discretionary Disclosures to Risk-Averse Traders: A Research Note

Jorgensen, B and Kirschenheiter, M (2015), Contemporary Accounting Research 32(3) 1224–1235. ISSN 0823-9150

Management Accounting: Where From, Where Now, Where To?

Van der Stede, WA (2015), Journal of Management Accounting Research, 27(1) 171-176. ISSN 1049-2127

2014

Who uses financial reports and for what purpose? Evidence from capital providers.

Cascino, S., M. Clatworthy, B. Garcia Osma, J. Gassen, S. Imam, and T. Jeanjean (2014) ‘Who uses financial reports and for what purpose? Evidence from capital providers.’ Accounting in Europe 11 (2): 185-209.

The Perceived Credibility of Forward-Looking Performance Disclosures

Athanasakou, V & Hussainey K (2014), Accounting and Business Research, 4(3), 227-259. ISSN 2159-42

Owner Liability and Financial Reporting Information as Predictors of Firm Default in Bank Loans

Bhimani, A, Gulamhussen, M & Lopes, S (2014), Review of Accounting Studies, 19 (2), 769-804. ISSN 1380-6653

Digitisation, ‘Big Data’ and the Transformation of Accounting Information

Bhimani, A and Willcocks, L (2014), Accounting and Business Research, 44( 4), 469–490. ISSN 2159-426

Translations in Regulatory Space: The arenas of regulatory innovation in accounting standard setting

Chahed, Y (2014), Indiana Journal of Global Legal Studies , 21(1), 195 221. ISSN 1080-07

Public Equity and Audit Pricing in the United States

Badertscher, B, Jorgensen, B, Katz, S & Kinney, W (2014), Journal of Accounting Research, 52 (2), 303-339. ISSN 0021-845

The Shapes of Scaled Earnings Histograms are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share

Jorgensen, B, Lee, Y & Rock, S (2014), Contemporary Accounting Research, 31 (2), 498-521. ISSN 0823-915

Accountability and expertise in public sector risk management: A case study

Palermo, T (2014), Financial Accountability & Management 30(3), 322-34. ISSN 1468-040

How Do Industry Peers Respond to Control Threats?

Tamayo, A & Servaes, H (2014), Management Science, 60(2), 380-399. ISSN 0025-190

Have Rating Agencies Become More Conservative? Implications for Capital Structure and Debt Pricing

Baghai, R, Servaes, H & Tamayo, A (2014), Journal of Finance 69(5), 1961-200

Earnings Targets and Annual Bonus Incentives

Indjejikian, R, Matejka, M, Merchant, KA & Van der Stede, WA (2014), The Accounting Review 89, 1227-125

A manipulationist view of causality in cross-sectional survey research Accounting

Van der Stede, WA (2014), Accounting, Organizations and Society, 39 (7). 567-574. ISSN 0361-368

2013

The use of information by capital providers

Cascino, S., M. Clatworthy, B. Garcia Osma, J. Gassen, S. Imam, and T. Jeanjean ‘The use of information by capital providers.’ Research monograph commissioned by EFRAG and ICAS, 2013.

Performance Measurement, Modes of Evaluation and the Development of Compromising Accounts

Chenhall, R, Hall, M, and Smith, D (2013), Accounting, Organizations and Society, 38(4), 268-287

How Experts Gain Influence

Mikes, A, Hall, M, and Millo, Y (2013), Harvard Business Review, July-August, 70-74

Fat Tails, VaR and Subadditivity

Danielsson, J, Jørgensen, B, Samorodnitsky, G, Sarma, M and De Vries, CG (2013), Journal of Econometrics, 172 (2), 283-291. ISSN 0304-4076

Implications of the Integral Approach and Earnings Management for Alternate Annual Reporting Periods

Gunny, KA., Jacob, J and Jorgensen, B (2013), Review of Accounting Studies, 18 (3), 68-891. ISSN 1380-6653

Calculating Failure: The Making of a Calculative Infrastructure for Forgiving and Forecasting Failure

Kurunmaki, L and Miller, P (2013), Business History, 55(7), 1100-1118

Financial_Accountability_and_Management

'“Too Big to Fail and Too Big to Succeed”: Accounting and Privatisation in the Prison Service of England and Wales

Mennicken, A (2013), Financial Accountability and Management, 29(2), 206-226. ISSN 0267-4424

Auditing and Corporate Governance

Mennicken, A and Power, M (2013) in Wright, M, Siegel DS, Keasey, K and Filatotchev, I (eds.), The Oxford Handbook of Corporate Governance. Oxford: Oxford University Press, 308-327

Common Factors in Default Risk across Countries and Industries

Pope, P and Aretz, K (2013), Common Factors in Default Risk across Countries and Industries, European Financial Management, 19(1),108-152. ISSN 1468-036X

Does Investor Sentiment Affect Earnings Management?

Simpson, A (2013), Journal of Business Finance and Accounting, 40(7-8), 869-900. ISSN 0306-686X

Target’s Earnings Quality and Bidders’ Takeover Decisions

Raman, K, Shivakumar L and Tamayo, A (2013), Review of Accounting Studies, 18 (4), 1050-1087. ISSN 1380-6653

The Impact of Corporate Social Responsibility on the Value of the Firm: The Role of Customer Awareness

Tamayo, A and Servaes, H (2013), Management Science, 59(5), 1045-1061. ISSN 0025-1909

Discussion of ‘The Role of Performance Measures in the Inter-temporal Decisions of Business Unit Managers'

Van der Stede, WA (2013), Contemporary Accounting Research, 30, 962-969. ISSN 0823-9150

2012

Acquisition and Collaboration as Determinants of Organizational Structure

Bhimani, A, Hausken, K and Mcube, M (2012), International Journal of Integrated Supply Management, 7(1), 3-37. ISSN 1741-8097

Management Accounting System Implementation Success: Is Reporting Useful Information Sufficient?

Bhimani, A (2012), International Journal of Accounting, Auditing and Performance Evaluation, 8 (2) 115. ISSN 1740-8008

Imagining (the Future) Business: How to Make Firms with Plans?

Giraudeau M (2012), Imagining Organizations: Performative Imagery in Business and Beyond, London: Routledge, (14), 213-229. ISBN 9780415880640

Evaluation Logics in the Third Sector

Hall, M (2012), Voluntas: International Journal of Voluntary and Nonprofit Organizations, 25(2), 307-336. ISSN 0957-8765

Remembering the Future: Entrepreneurship Guidebooks in the US, from Meditation to Method (1945-1975)

Giraudeau, M (2012), Foucault Studies,13, 40-66. ISSN: 1832-5203

Optimal Portfolio Choice and Stochastic Volatility

Gron, A, Jorgensen, BN. and Polson, NG (2012), Applied Stochastic Models in Business and Industry, 28 (1),1-15. ISSN 1524-1904

Interactive Discretionary Disclosures

Jorgensen, BN, and Kirschenheiter, MT (2012), Contemporary Accounting Research 29 (2), 382-397. ISSN 0823-9150

Earnings Dispersion and Aggregate Stock Returns

Jorgensen, BN, Jing Li, and Gil Sadka. (2012), Journal of Accounting and Economics 53 (1-2), 1-20.