Finance and Accounting: Recent submissions

Now showing items 61-65 of 396

    • 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 ...

    • Mutual fund performance: Using bespoke benchmarks to disentangle mandates, constraints and skill 

      Beber, A; Brandt, MW; Cen, J; et al. (Elsevier, 8 December 2020)
      While no two mutual funds are alike in terms of their mandates and constraints, metrics used to evaluate fund performance relative to peers typically fail to account for these differences by relying on generic benchmark ...

    • The role of CEOs in the sustainability of defined benefit pension plans 

      Horton, J; Kiosse, P; Koumenta, M; et al. (Wiley, 17 November 2020)
      The future of defined benefit (DB) pensions is a hotly debated topic in reward management. Drawing on agency and managerial power theories, we examine the conditions under which CEOs can affect their sustainability. We ...