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Welcome to the research outputs of the University of Exeter Business School Department of Accounting

Recent Submissions

  • Soft power and exchange rate volatility 

    Cevik, S; Harris, RDF; Yilmaz, F (Wiley, 2017-10-10)
    Standard models—based exclusively on macro-financial variables—have made little progress in explaining the behaviour of exchange rates. In this paper, we introduce a neglected set of ‘soft power’ factors capturing a country's ...
  • Equity Incentives and corporate fraud in China 

    Hass, LH; Tarsalewska, M; Zhan, F (Springer Verlag, 2015-08-06)
    This paper explores how managers’ and supervisors’ equity incentives impact the likelihood of committing corporate fraud in Chinese-listed firms. Previous research has shown that corporate fraud in China is a widespread ...
  • Buyouts under the threat of preemption 

    Tarsalewska, M (Elsevier, 2018)
    This paper analyses the effects of preemption fears on the buyout efficiency when firms combine non-synergistic operational activities and have asymmetric access to financing. Bidders with preemption fears are more likely ...
  • Common auditors and cross-country M&A transactions 

    Chircop, J; Johan, S; Tarsalewska, M (Elsevier, 2017-04-07)
    Using a comprehensive sample of cross-country mergers and acquisitions for the period 2000-2014 we examine the effect of common auditors on the efficiency of cross-country M & A transactions. We predict that the use of ...
  • Tax Avoidance and Cost of Debt: The Case for Loan-Specific Risk Mitigation and Public Debt Financing 

    Isin, AA (Elsevier, 2018-01-19)
    Examining the syndicate loans market for publicly traded U.S. firms I show that tax avoidance is positively related to loan spreads. Importantly, however, tax-specific premiums disappear for loans with large number of ...
  • Insider trading and the post-earnings announcement drift 

    Dargenidou, C; Tonks, I; Tsoligkas, F (Wiley, 2017-12-16)
    We show that trades by corporate insiders after an earnings announcement determine in part the extent of the post-earnings announcement drift anomaly. Contrarian trades mitigate the under-reaction to earnings announcements, ...
  • Pre-Going Private Ownership Around the World 

    Cumming, DJ; Sannajust, A; Tarsalewska, M; Zhu, J (Wiley for British Academy of Management, 2017)
    Going private transactions are often highly leveraged, and give rise to potential agency conflicts among existing shareholders. But who exactly are those shareholders, and under what legal conditions are these transaction ...
  • Management Controls and Pressure Groups: The Mediation of Overflows 

    Jollands, SE; Akroyd, C; Sawabe, N (Emerald, 2017)
    Purpose Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must ...
  • Are Some Countries More Honest than Others? Evidence from a Tax Compliance Experiment in Sweden and Italy 

    Andrighetto, G; Zhang, N; Ottone, S; Ponzano, F; D'Attoma, J; Steinmo, S (Frontiers Media, 2016-04-07)
    This study examines cultural differences in ordinary dishonesty between Italy and Sweden, two countries with different reputations for trustworthiness and probity. Exploiting a set of cross-cultural tax compliance experiments, ...
  • Divided Nation: The North-South Cleavage in Italian Tax Compliance 

    D’Attoma, J (University of Chicago Press for Northeastern Political Science Association, 2016-12-28)
    It is well known that tax compliance is low in Italy, and lower in the South than in the North. Many scholars have examined Italian taxpayer behavior, mainly using experiments and surveys. However, little attention has ...
  • Willing to share? Tax compliance and gender in Europe and America 

    D’Attoma, J; Volintiru, C; Steinmo, S (SAGE Publications, 2017-05-09)
    Studies examining the effects of gender on honesty, deceptive behavior, pro-sociality, and risk aversion, often find significant differences between men and women. The present study contributes to the debate by exploiting ...
  • European Market Reaction to Audit Reforms 

    Horton, J; Tsipouridou, M; Wood, A (Taylor & Francis (Routledge) for European Accounting Association, 2017-11-08)
    This paper investigates European stock market reaction to events associated with the proposed EU audit reforms that were ultimately implemented in 2016. These include, inter alia, mandatory audit firm rotation, prohibition ...
  • The intrinsic value of gold: an exchange rate-free price index 

    Harris, RDF; Shen, J (Elsevier, 2017-09-21)
    In this paper, we propose a gold price index that enables market participants to separate the change in the ‘intrinsic’ value of gold from changes in global exchange rates. The index is a geometrically weighted average of ...
  • Innovations in Public Services 

    Burns, J; Miller, P; Lapsley, I (Emerald, 2017-09)
    The primary focus of this special issue is on the role of accounting in framing and shaping the everyday experiences of citizens, managers and policy makers in public services’ delivery. The role of accountants in such ...
  • The interplay of managerial and non-managerial controls, institutional work, and the coordination of laterally dependent hospital activities 

    Nyland, K; Morland, C; Burns, J (Emerald, 2017-10-01)
    Purpose The purpose of this paper is to explore two hospital departments, one of which is laterally dependent on the other to function, but which are subject to distinct vertical managerial controls. This complexity in ...
  • Big egos can be green: A study of CEO hubris and environmental innovation 

    Arena, C; Michelon, G; Trojanowski, G (Wiley for British Academy of Management, 2017-11-15)
    This paper examines whether and to what extent CEO personal traits (hubris, in particular) affect firm environmental innovation. Using the overarching theoretical framework of upper-echelons theory, the paper builds on the ...
  • Board governance and corporate performance 

    Shaukat, A; Trojanowski, G (Wiley, 2017-08-18)
    We examine the link between the monitoring capacity of the board and corporate performance of UK listed firms. We also investigate how firms use the flexibility offered by the voluntary governance regime to make governance ...
  • The Power of the Stakeholders' Voice: The Effects of Social Media Activism on Stock Markets 

    Gomez-Carrasco, P; Michelon, G (Wiley for ERP Environment, 2017-07-03)
    Building on social movement theory, this study assesses the influence of social media activism on the stock market performance of targeted firms. We focus on information published on Twitter by two critical stakeholders: ...
  • Admiration: A Conceptual Review 

    Onu, D; Kessler, T; Smith, JR (SAGE Publications, 2016-01-21)
    Admiration is thought to have essential functions for social interaction: it inspires us to learn from excellent models, to become better people, and to praise others and create social bonds. In intergroup relations, ...
  • Career Concerns of Banking Analysts 

    Horton, J; Serafeim, G; Wu, S (Elsevier, 2017-03-29)
    We study how career concerns influence banking analysts’ forecasts. Banking analysts’ first (last) earnings forecast of the year is relatively more optimistic (pessimistic) for a bank that could be their future employer. ...

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