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Editing Accounting and Business Research 1994-2006 : the transition years in retrospect

Peasnell, Ken V. - In: Accounting and business research 50 (2020) 7, pp. 702-712

Persistent link: https://www.econbiz.de/10012313188

Do minority acquisitions transfer better corporate governance practices? : an analysis of UK's cross-border minority investments

Polovina, Nereida; Peasnell, Ken V. - In: The British accounting review : the journal of the … 52 (2020) 3, pp. 1-25

Persistent link: https://www.econbiz.de/10012286068

The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses

Fontes, Joana C.; Panaretou, Argyro; Peasnell, Ken V. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 127-147

Persistent link: https://www.econbiz.de/10011966792

How do sell-side analysts obtain price-earnings multiples to value firms?

Yin, Yuan; Peasnell, Ken V.; Hunt, Herbert G. - In: Accounting and business research : a research quarterly … 48 (2018) 1, pp. 108-135

Persistent link: https://www.econbiz.de/10011857683

The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status

Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Review of accounting studies 22 (2017) 4, pp. 1698-1731

Persistent link: https://www.econbiz.de/10011781482

The Basu Measure as an Indicator of Conditional Conservatism: Evidence from UK Earnings Components

Hsu, Audrey; O'Hanlon, John; Peasnell, Ken - In: European Accounting Review 21 (2012) 1, pp. 87-113

Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting conservatism. Although this interpretation is...

Persistent link: https://www.econbiz.de/10010972435

Book-tax differences, CEO overconfidence, and bank loan contracting

Hsu, Audrey; Lee, Cheng F.; Liu, Sophia - In: Review of quantitative finance and accounting 58 (2022) 2, pp. 437-472

Persistent link: https://www.econbiz.de/10012818239

The costs and benefits of secured creditor control in bankruptcy : evidence from the UK

Armour, John; Hsu, Audrey; Walters, Adrian - In: Review of law and economics : publ. in cooperation with … 8 (2012) 1, pp. 101-135

Persistent link: https://www.econbiz.de/10009631335

Corporate social responsibility and corporate disclosures : an investigation of investors' and analysts' perceptions

Hsu, Audrey; Koh, Kevin; Liu, Sophia; Tong, Yen H. - In: Journal of business ethics : JOBE 158 (2019) 2, pp. 507-534

Persistent link: https://www.econbiz.de/10012058246

The effect of book-tax conformity on the information environment : from the analyst perspective

Hsu, Audrey; Liu, Sophia - In: Review of quantitative finance and accounting 61 (2023) 2, pp. 535-565

Persistent link: https://www.econbiz.de/10014342042