Financial Reporting
Research on Financial Reporting is led by Professors Peasnell, O'Hanlon and Young, and also involes Dr. Wendy Beekes, Dr. Zhan Gao, Dr. Pelham Gore, Dr. Sayjda Talib, and Mr. Paul Taylor.
Recent contributions to contemporary financial reporting issues include work on securitisation (Peasnell), accounting for employee stock options (Peasnell), reporting financial performance (Choi and Young), and accounting for associates and joint ventures (O’Hanlon and Taylor). Other areas relating to financial reporting in which faculty are working include analyst behaviour (Lui), audit pricing (Peasnell), and earnings quality (Beekes).
The Department was also the lead coordinator of the INTACCT research network, a major collaboration between 9 accounting research groups across Europe. Funded by the European Commission's 6th framework Marie Curie programme over the period 2007-2010, INTACCT will deliver a common accounting research training programme to a new generation of accounting scholars, based on an international research programme focused on the adoption of International Financial Reporting Standards in Europe.
Ongoing research topics and interests in the field of Financial Reporting include:
- Accounting for pensions (Kiosse and Peasnell)
- The impact of investor relations on the integrity and credibility of financial statement data (Talib)
- Cross-border accounting-related information transfers (Young)
Illustrative publications include:
- Are asset securitizations sales or loans? Accounting Review (WR Landsman, KV Peasnell, and C Shakespeare, forthcoming)
- What makes a stock risky? Evidence from sell-side analysts' risk ratings? Journal of Accounting Research (D Lui, S Markov, and A Tamayo, 2007)
- Disagreement over the persistence of earnings components: evidence on the properties of management-specific adjustments to GAAP earnings. Review of Accounting Studies (Y-S Choi, S Lin, M Walker, and S Young, 2007)
- Which approach to accounting for employee stock options best reflects market pricing? Review of Accounting Studies (WR Landsman, KV Peasnell, PF Pope, and S Yeh, 2006)
Current working papers in Financial Reporting are available via the School working papers database
