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Article

Abdalla, Ahmed and Carabias, Jose M. ORCID: 0000-0001-6010-028X (2022) From accounting to economics: the role of aggregate special items in gauging the state of the economy. Accounting Review, 97 (1). 1 - 27. ISSN 0001-4826

Ali, Waris, Bekiros, Stelios, Hussain, Nazim, Khan, Sana Akbar and Nguyen, Duc Khuong (2023) Determinants and consequences of corporate social responsibility disclosure: a survey of extant literature. Journal of Economic Surveys. ISSN 0950-0804

Athanasakou, Vasiliki, Ferreira, Daniel ORCID: 0000-0003-4590-8429 and Goh, Lisa ORCID: 0000-0002-9000-7518 (2022) Changes in CEO stock option grants: a look at the numbers. Journal of Corporate Finance, 75. ISSN 0929-1199

Athanasakou, Vasiliki E. and Simpson, Ana (2016) Investor attention to salient features of analyst forecasts. International Journal of Forecasting, 32 (4). pp. 1212-1233. ISSN 0169-2070

Ball, Ray, Li, Xi ORCID: 0000-0002-9870-9661 and Shivakumar, Lakshmanan (2015) Contractibility and transparency of financial statement information prepared under IFRS: evidence from debt contracts around IFRS adoption. Journal of Accounting Research, 53 (5). 915 - 963. ISSN 0021-8456

Beaver, William H, Cascino, Stefano ORCID: 0000-0002-6703-741X, Correia, Maria ORCID: 0000-0002-1766-9427 and McNichols, Maureen F. (2023) Bankruptcy in groups. Review of Accounting Studies. ISSN 1380-6653

Beaver, William H, Cascino, Stefano ORCID: 0000-0002-6703-741X, Correia, Maria ORCID: 0000-0002-1766-9427 and McNichols, Maureen F. (2019) Group affiliation and default prediction. Management Science, 65 (8). pp. 3559-3584. ISSN 0025-1909

Beccalli, Elena, Bozzolan, Saverio, Menini, Andrea and Molyneux, Philip (2013) Earnings management, forecast guidance and the banking crisis. European Journal of Finance, 21 (3). pp. 242-268. ISSN 1351-847X

Beuselinck, Christof, Cascino, Stefano ORCID: 0000-0002-6703-741X, Deloof, Marc and Vanstraelen, Ann (2019) Earnings management within multinational corporations. Accounting Review, 94 (4). pp. 45-76. ISSN 0001-4826

Bhimani, Alnoor ORCID: 0000-0002-1884-5840 (2023) Is accounting keeping pace with digitalization? Journal of Financial Transformation, 58. pp. 98-103. ISSN 1755-361X

Bhimani, Alnoor ORCID: 0000-0002-1884-5840, Sivabalan, Prabhu, Soonawalla, Kazbi and Wakefield, James (2024) Annual budgets and rolling budgets use in UK and Australian firms. Journal of Management Control. ISSN 2191-4761 (In Press)

Bloomfield, Matthew J., Heinle, Mirko and Timmermans, Oscar ORCID: 0000-0003-2220-0057 (2024) Relative performance evaluation and strategic peer-harming disclosures. Journal of Accounting Research, 62 (3). 877 - 933. ISSN 0021-8456

Burnett, Brian M., Gordon, Elizabeth A., Jorgensen, Bjorn N. and Linthicum, Cheryl L. (2015) Earnings quality: evidence from Canadian firms’ choice between IFRS and U.S. GAAP. Accounting Perspectives, 14 (3). pp. 212-249. ISSN 1911-3838

Carabias, Jose M. ORCID: 0000-0001-6010-028X (2018) The real-time information content of macroeconomic news: implications for firm-level earnings expectations. Review of Accounting Studies, 23 (1). pp. 136-166. ISSN 1380-6653

Cascino, Stefano ORCID: 0000-0002-6703-741X (2018) Bridging financial reporting research and policy: a discussion of “the impact of accounting standards on pension investment decisions”. European Accounting Review. ISSN 0963-8180

Cascino, Stefano ORCID: 0000-0002-6703-741X (2017) Stock-bond return co-movement and accounting information. Journal of Business Finance and Accounting, 44 (7-8). 1036 - 1072. ISSN 0306-686X

Cascino, Stefano ORCID: 0000-0002-6703-741X, Clatworthy, Mark A., Osma, Beatriz Garcia, Gassen, Joachim and Imam, Shahed (2021) The usefulness of financial accounting information: evidence from the field. Accounting Review, 96 (6). 73 - 102. ISSN 0001-4826

Cascino, Stefano ORCID: 0000-0002-6703-741X, Correia, Maria ORCID: 0000-0002-1766-9427 and Tamayo, Ane ORCID: 0000-0001-7154-0221 (2019) Does consumer protection enhance disclosure credibility in reward crowdfunding? Journal of Accounting Research, 57 (5). pp. 1247-1302. ISSN 0021-8456

Cascino, Stefano ORCID: 0000-0002-6703-741X and Gassen, Joachim (2015) What drives the comparability effect of mandatory IFRS adoption? Review of Accounting Studies, 20 (1). pp. 242-282. ISSN 1380-6653

Cascino, Stefano ORCID: 0000-0002-6703-741X, Tamayo, Ane ORCID: 0000-0001-7154-0221 and Vetter, Felix (2020) Labor market effects of spatial licensing requirements: evidence from CPA mobility. Journal of Accounting Research. 0 - 0. ISSN 0021-8456

Chen, Ciao-Wei, Correia, Maria ORCID: 0000-0002-1766-9427 and Urcan, Oktay (2023) Accounting for leases and corporate investment. Accounting Review, 98 (3). 109 - 133. ISSN 0001-4826

Choi, Young-Soo, O'Hanlon, John F. and Pope, Peter (2006) Conservative accounting and linear information valuation models. Contemporary Accounting Research, 23 (1). pp. 73-101. ISSN 0823-9150

Clatworthy, Mark A., Peel, David A. and Pope, Peter (2012) Are analysts' loss functions asymmetric? Journal of Forecasting, 31 (8). pp. 736-756. ISSN 0277-6693

Correia, Maria ORCID: 0000-0002-1766-9427, Kang, Johnny and Richardson, Scott (2018) Asset volatility. Review of Accounting Studies, 23 (1). pp. 37-94. ISSN 1380-6653

Drexler, Alejandro, Fischer, Gregory and Schoar, Antoinette (2014) Keeping it simple: financial literacy and rules of thumb. American Economic Journal: Applied Economics, 6 (2). pp. 1-31. ISSN 1945-7782

Dutta, Sunil and Nezlobin, Alexander (2017) Dynamic effects of information disclosure on investment efficiency. Journal of Accounting Research, 55 (2). 329 - 369. ISSN 0021-8456

Dutta, Sunil and Nezlobin, Alexander (2017) Information disclosure, firm growth, and the cost of capital. Journal of Financial Economics, 123 (2). 415 - 431. ISSN 0304-405X

Eyring, Henry and Narayanan, V.G. (2018) Performance effects of setting a high reference point for peer-performance comparison. Journal of Accounting Research, 56 (2). 581 - 615. ISSN 0021-8456

Florou, Annita, Kosi, Urska and Pope, Peter F. (2017) Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research, 47 (1). pp. 1-29. ISSN 0001-4788

Florou, Annita and Pope, Peter (2012) Mandatory IFRS adoption and institutional investment decisions. Accounting Review, 87 (6). pp. 1993-2025. ISSN 0001-4826

Gietzmann, Miles B. and Ostaszewski, Adam J. ORCID: 0000-0003-2630-8663 (2014) Why managers with low forecast precision select high disclosure intensity: an equilibrium analysis. Review of Quantitative Finance and Accounting, 43 (1). pp. 121-153. ISSN 0924-865X

Gordon, Elizabeth A., Henry, Elaine, Jorgensen, Bjorn N. and Linthicum, Cheryl L. (2017) Flexibility in cash-flow classification under IFRS: determinants and consequences. Review of Accounting Studies, 22 (2). pp. 839-872. ISSN 1380-6653

Gunny, Katherine A., Jacob, John and Jorgensen, Bjorn N. (2013) Implications of the integral approach and earnings management for alternate annual reporting periods. Review of Accounting Studies, 18 (3). pp. 868-891. ISSN 1380-6653

Iselin, Michael, Johnson, Bret, Ott, Jacob and Raleigh, Jacob (2022) Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms. Review of Accounting Studies, 29 (2). 1235 - 1275. ISSN 1380-6653

Jacob, John and Jorgensen, Bjorn N. (2007) Earnings management and accounting income aggregation. Journal of Accounting and Economics, 43 (2-3). pp. 369-390. ISSN 0165-4101

Jorgensen, Bjorn N., Li, Jing and Sadka, Gil (2012) Earnings dispersion and aggregate stock returns. Journal of Accounting and Economics, 53 (1-2). pp. 1-20. ISSN 0165-4101

Konstantinidi, Theodosia, Kraft, Arthur and Pope, Peter F. (2016) Asymmetric persistence and the market pricing of accruals and cash flows. Abacus, 52 (1). pp. 140-165. ISSN 0001-3072

Livdan, Dmitry and Nezlobin, Alexander (2017) Accounting rules, equity valuation, and growth options. Review of Accounting Studies, 22 (3). 1122 - 1155. ISSN 1380-6653

Livdan, Dmitry and Nezlobin, Alexander (2022) Incentivizing irreversible investment. Accounting Review, 97 (2). 349 - 371. ISSN 0001-4826

Livdan, Dmitry and Nezlobin, Alexander (2021) Investment, capital stock, and replacement cost of assets when economic depreciation is non-geometric. Journal of Financial Economics, 142 (3). 1444 - 1469. ISSN 0304-405X

Morley, Julia ORCID: 0000-0002-9610-5071 (2022) The pluralistic foundations of conceptual veiling. Accounting, Economics, and Law: A Convivium, 12 (2). 191 - 210. ISSN 2152-2820

Nezlobin, Alexander, Rajan, Madhav V. and Reichelstein, Stefan (2016) Structural properties of the price-to-earnings and price-to-book ratios. Review of Accounting Studies, 21 (2). 438 - 472. ISSN 1380-6653

Nezlobin, Alexander, Reichelstein, Stefan and Wang, Yanruo (2015) Managerial performance evaluation for capacity investments. Review of Accounting Studies, 20 (1). 283 - 318. ISSN 1380-6653

Nezlobin, Alexander, Sloan, Richard G. and Giedt, Jenny Zha (2022) Construct validity in accruals quality research. Accounting Review, 97 (5). 377 – 398. ISSN 0001-4826

Peasnell, K. V., Pope, Peter and Young, S. (2000) Detecting earnings management using cross-sectional abnormal accruals models. Accounting and Business Research, 30 (4). pp. 313-326. ISSN 0001-4788

Pope, Peter (2010) Bridging the gap between accounting and finance. British Accounting Review, 42 (2). pp. 88-102. ISSN 0890-8389

Pope, Peter (2003) Discussion of disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: an international study. Journal of Accounting Research, 41 (2). pp. 273-283. ISSN 0021-8456

Pope, Peter (2001) Discussion of the relation between incremental subsidiary earnings and future stock returns in Japan. Journal of Business Finance and Accounting, 28 (9-10). pp. 1109-1113. ISSN 0306-686X

Pope, Peter (2005) Discussion—accruals, accounting-based valuation models, and the prediction of equity values. Journal of Accounting, Auditing and Finance, 20 (4). pp. 347-354. ISSN 0148-558X

Pope, Peter and McLeay, Stuart J. (2011) The European IFRS experiment: objectives, research challenges and some early evidence. Accounting and Business Research, 41 (3). pp. 233-266. ISSN 0001-4788

Pope, Peter and Wang, Pengguo (2003) Discussion of positive (zero) NPV projects and the behaviour of residual earnings. Journal of Business Finance and Accounting, 30 (1-2). pp. 17-24. ISSN 1468-5957

Raghunandan, Aneesh ORCID: 0000-0003-0443-4984 (2021) Financial misconduct and employee mistreatment: evidence from wage theft. Review of Accounting Studies, 26 (3). 867 - 905. ISSN 1380-6653

Raghunandan, Aneesh ORCID: 0000-0003-0443-4984 (2024) Government subsidies and corporate misconduct. Journal of Accounting Research, 62 (4). 1449 - 1496. ISSN 0021-8456

Raghunandan, Aneesh ORCID: 0000-0003-0443-4984 and Rajgopal, Shiva (2022) Do ESG funds make stakeholder-friendly investments? Review of Accounting Studies, 27 (3). 822 - 863. ISSN 1380-6653

Raghunandan, Aneesh ORCID: 0000-0003-0443-4984 and Ruchti, Thomas (2024) The impact of information frictions within regulators: evidence from workplace safety violations. Journal of Accounting Research, 62 (3). pp. 1067-1120. ISSN 0021-8456

Schleicher, Thomas, Tahoun, Ahmed and Walker, Martin (2010) IFRS adoption in Europe and investment-cash flow sensitivity: outsider versus insider economies. International Journal of Accounting, 45 (2). pp. 143-168. ISSN 0020-7063

Servaes, Henri and Tamayo, Ane ORCID: 0000-0001-7154-0221 (2014) Doing well by doing good. Business Strategy Review, 25 (1). p. 6. ISSN 1467-8616

Timmermans, Oscar ORCID: 0000-0003-2220-0057 (2024) Cash versus share payouts in relative performance plans. Accounting Review, 99 (6). 451 - 489. ISSN 0001-4826

Yuan, Weipeng and Macve, Richard ORCID: 0000-0002-0023-948X (2024) Reframing imperial China's indigenous accounting history: further discoveries in archival materials from the three centuries before 1850. Accounting and Business Research, 54 (4). 457 - 490. ISSN 0001-4788

Book Section

Bromwich, Michael and Vaas, P. (2002) Regulation and accounting. In: Küpper, H.-U. and Wagenhofer, Alfred, (eds.) HandwöRterbuch Unternehmensrechnung und Controlling. Schäffer-Poeschel Verlag, Stuttgart. ISBN 9783791080482

Eyring, Henry and Van der Stede, Wim A. ORCID: 0000-0003-3005-2410 (2024) Breaking new ground: settings where performance measurement is important but less studied. In: Lillis, Anne M. and Grafton, Jennifer, (eds.) Research Handbook on Performance Measurement for Management Control. Research Handbooks on Accounting. Edward Elgar. ISBN 9781803920665

Vollmer, Hendrik, Ahblom, Per ORCID: 0000-0002-8318-1366 and Cederberg, Emilia (2023) Where the value is: accounting and the spatialization of worth. In: Krüger, Anne K, Peetz, Thorsten and Schäfer, Hilmar, (eds.) Routledge International Handbook of Valuation and Society. Routledge, London; New York. (In Press)

Monograph

Abdalla, Ahmed Mahmoud Ahmed and Carabias, Jose M. ORCID: 0000-0001-6010-028X (2017) From accounting to economics: the role of aggregate special items in gauging the state of the economy. .

Anantharaman, Divya, Chuk, Elizabeth and Kamath, Saipriya ORCID: 0000-0001-9345-6418 (2021) Location, location, location! Real effects from the mandated removal of pension expected return from operating income. . Social Science Research Network (SSRN).

Anantharaman, Divya, Chuk, Elizabeth and Kamath, Saipriya ORCID: 0000-0001-9345-6418 (2024) A demotion in disguise? The real effects of relocating pension smoothing from operating income to non-operating income. .

Beaver, William, Cascino, Stefano ORCID: 0000-0002-6703-741X, Correia, Maria ORCID: 0000-0002-1766-9427 and McNichols, Maureen (2018) Bankruptcy in groups. Systemic Risk Centre Discussion Papers (81). Systemic Risk Centre, The London School of Economics and Political Science, London, UK.

Caselli, Francesco ORCID: 0009-0001-5191-7156 (2005) Accounting for cross-country income differences. . London School of Economics and Political Science. Centre for Economic Performance, London, UK.

Frantz, Pascal ORCID: 0009-0005-3394-0589 and Instefjord, Norvald (2007) Implications of strategic disclosure of favourable news for capital markets-based research. . Social Science Research Network.

Frantz, Pascal ORCID: 0009-0005-3394-0589, Instefjord, Norvald and Walker, Martin (2007) Executive compensation contracts: a model of disclosure choice. . Social Science Research Network.

Gordon, Elizabeth, Jorgensen, Bjorn N. and Linthicum, Cheryl (2013) Are IFRS – U.S. GAAP reconciliations informative? Working paper. University of Texas - San Antonio, Texas, USA.

Huddart, Steven, Hughes, John and Brunnermeier, Markus (1998) Disclosure requirements and stock exchange listing choice in an international context. Financial Markets Group Discussion Papers (282). Financial Markets Group, The London School of Economics and Political Science, London, UK.

Jorgensen, Bjorn N., Badertscher, Brad, Katz, Sharon and Kinney, William (2013) Public equity and audit pricing in the U.S. Working papers series. University of Texas at Austin, Texas, USA.

Jorgensen, Bjorn N., Patrick, Paige and Soderstrom, Naomi (2013) Unusual patterns in executive compensation. . Macquarie University, Sydney, Australia.

Plantin, Guillaume and Tirole, Jean (2015) Marking to market versus taking to market. Systemic Risk Centre Discussion Papers (51). Systemic Risk Centre, The London School of Economics and Political Science, London, UK.

Zan, Luca and Deng, Kent ORCID: 0000-0002-9795-3646 (2017) Micro foundations in the Great Divergence debate: opening up a new perspective. Economic History Working Papers (256/2017). London School of Economics and Political Science, Economic History Department, London, UK.