Recent Submissions

  • Transfer pricing: changing views in changing times 

    Rogers, H; Oats, L (Routledge, 1 July 2021)
    Transfer pricing for tax purposes has long been contentious, but recent political and public concerns about tax avoidance have energised critiques of current rules and debates about proposals for change. Transfer pricing ...
  • Liquidation, bailout, and bail-in: Insolvency resolution mechanisms and bank lending 

    Lambrecht, BM; Tse, ASL (Cambridge University Press, 2021)
    We present a dynamic, continuous-time model in which risk averse insideequityholders set a bank’s lending, payout, and financing policies, and the expo-sure of bank assets to crashes. We examine whether bailouts ...
  • Narrative Reporting: State of the Art and Future Challenges 

    Michelon, G; Trojanowski, G; Sealy, R (Routledge / European Accounting Association, 2 April 2021)
    Narrative reporting, both in relation to financial and non-financial information, is increasingly used and often mandated, with significant managerial discretion regarding content. As policy makers consider reporting as a ...
  • Market Reaction to the Expected Loss Model in Banks 

    Onali, E; Ginesti, G; Cardillo, G; et al. (Elsevier / Rensselaer Polytechnic Institute, Lally School of Management and Technology, 11 May 2021)
    We investigate how investors perceive the adoption of the expected-loss model (ELM) for impairment incorporated in IFRS 9. Using a sample of European listed banks covering the period of the standard-setting process of IFRS ...
  • Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence 

    Dargenidou, C; Jackson, RHG; Tsalavoutas, I; et al. (Elsevier, 4 March 2021)
    We examine whether requiring (IFRS) versus allowing (UK GAAP) conditional capitalisation of development expenditure affects the extent to which capitalisation conveys more information about future earnings, relative to ...

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