Ioannis Tsalavoutas

University of Glasgow - Accounting and Finance Group

Senior Lecturer in Accounting

Glasgow, Scotland G12 8QQ

United Kingdom

http://www.gla.ac.uk/schools/business/staff/yannistsalavoutas/

  • University of Glasgow - Accounting and Finance Group

SCHOLARLY PAPERS

27

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20

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10

Scholarly Papers (27)

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1.

Corporate Governance, Agency Problems, and Firm Performance: Empirical Evidence from an Emerging European Market

Number of pages: 41 Posted: 22 Feb 2013 Last Revised: 08 Apr 2016
Andreas Charitou, Christodoulos Louca and Ioannis Tsalavoutas
University of Cyprus, Cyprus University of Technology and University of Glasgow - Accounting and Finance Group
Downloads 1,618 (15,405)
Citation 5

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Corporate Governance, Agency Problems, Firm Performance, Emerging Markets

2.

Worldwide Application of IFRS 3, IAS 38 and IAS 36, Related Disclosures, and Determinants of Non-Compliance

ACCA Research Report 134
Number of pages: 72 Posted: 07 May 2015
Ioannis Tsalavoutas, Paul André and Dionysia Dionysiou
University of Glasgow - Accounting and Finance Group, HEC Lausanne and University of Stirling
Downloads 1,167 (25,113)
Citation 1

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IFRS 3, IAS 36, IAS 38, Disclosures, Compliance

3.

Compliance with Goodwill Related Mandatory Disclosure Requirements and the Cost of Equity Capital

Accounting and Business Research, 47(3), pp. 268-312.
Number of pages: 64 Posted: 11 Jul 2014 Last Revised: 03 Mar 2017
Francesco Mazzi, Paul André, Dionysia Dionysiou and Ioannis Tsalavoutas
University of Florence - Department of Business Economics, HEC Lausanne, University of Stirling and University of Glasgow - Accounting and Finance Group
Downloads 468 (84,853)
Citation 9

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mandatory disclosure, cost of equity capital, implied cost of equity, goodwill, IAS36, IFRS3

4.

Compliance with IFRS Mandatory Disclosure Requirements: A Structured Literature Review

Journal of International Accounting, Auditing and Taxation, Forthcoming
Number of pages: 72 Posted: 27 Jan 2020 Last Revised: 02 Apr 2020
Ioannis Tsalavoutas, Fanis Tsoligkas and Lisa Evans
University of Glasgow - Accounting and Finance Group, University of Bath - School of Management and University of Stirling - Department of Accounting and Finance
Downloads 363 (113,706)

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Accounting disclosure, mandatory disclosures, compliance, IFRS, structured literature review

5.

Capitalisation of R&D and the Informativeness of Stock Prices: Pre and Post IFRS Evidence

British Accounting Review, Forthcoming
Number of pages: 54 Posted: 05 Jul 2017 Last Revised: 01 Mar 2021
Christina Dargenidou, Richard H.G. Jackson, Ioannis Tsalavoutas and Fanis Tsoligkas
University of Exeter Business School - XFI Centre for Finance and Investment, University of Bath - School of Management, University of Glasgow - Accounting and Finance Group and University of Bath - School of Management
Downloads 322 (129,594)

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Research and Development, IFRS Adoption, IAS 38, SSAP 13

6.

Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: Value Relevance and Impact on Analysts’ Forecasts

Applied Economics, Forthcoming
Number of pages: 40 Posted: 07 Jun 2017
Paul André, Dionysia Dionysiou and Ioannis Tsalavoutas
HEC Lausanne, University of Stirling and University of Glasgow - Accounting and Finance Group
Downloads 287 (146,169)
Citation 1

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mandatory disclosures, value relevance, analysts’ forecasts, intangibles, impairments, IAS 36, IAS 38

7.

The Influence of National Culture on the Capital Structure of SMEs

Number of pages: 49 Posted: 17 Jul 2015 Last Revised: 04 Aug 2015
Gillian Fairbairn, Darren Henry and Ioannis Tsalavoutas
University of Stirling - Department of Accounting and Finance, La Trobe University - Department of Economics and Finance and University of Glasgow - Accounting and Finance Group
Downloads 164 (245,851)

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Capital structure, SMEs, Culture

8.

Insights on CFOs' Perceptions About Impairment Testing Under IAS 36

Accounting in Europe, Available online: doi.org/10.1080/17449480.2016.1244341
Number of pages: 44 Posted: 11 Jul 2014 Last Revised: 18 Oct 2017
Francesco Mazzi, Giovanni Liberatore and Ioannis Tsalavoutas
University of Florence - Department of Business Economics, University of Florence - Department of Business Economics and University of Glasgow - Accounting and Finance Group
Downloads 151 (263,289)

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IFRS, IAS 36, Italy, survey, CFO, mandatory disclosure, guidelines

9.

Price run-ups and insider trading laws under different regulatory environments

Review of Quantitative Finance and Accounting, Forthcoming
Number of pages: 50 Posted: 28 Mar 2022
Styliani Panetsidou, Angelos Synapis and Ioannis Tsalavoutas
Coventry University, Coventry University and University of Glasgow - Accounting and Finance Group
Downloads 139 (281,081)

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Price run-ups; Takeovers; Insider trading laws; Alternative Investment Market (AIM); Main Market (MM)

10.

The Effect of Corruption and Culture on Mandatory Disclosure Compliance Levels: Goodwill Reporting in Europe

Journal of International Accounting, Auditing and Taxation, 31, p. 52-73
Number of pages: 60 Posted: 19 Sep 2017 Last Revised: 21 Nov 2018
Francesco Mazzi, Richard Slack and Ioannis Tsalavoutas
University of Florence - Department of Business Economics, Durham Business School and University of Glasgow - Accounting and Finance Group
Downloads 122 (310,032)
Citation 2

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Compliance, Corruption, Culture, Disclosure, Goodwill

11.

The Role and Current Status of IFRS in the Completion of National Rules – Evidence from Greece

Accounting in Europe, 14(1-2), pp. 102-112.
Number of pages: 17 Posted: 06 Feb 2017 Last Revised: 17 May 2017
Ioannis Tsalavoutas
University of Glasgow - Accounting and Finance Group
Downloads 114 (325,378)

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Accounting Directive 2013/34/EU, Law 4308/2014, Greece, IFRS

12.

Economic Consequences of Key Performance Indicators' Disclosure Quality

International Review of Financial Analysis, 39 (2015), pp. 96-112, doi:10.1016/j.irfa.2015.03.005
Number of pages: 45 Posted: 22 Aug 2014 Last Revised: 18 Oct 2017
Hany Elzahar, Khaled Hussainey, Francesco Mazzi and Ioannis Tsalavoutas
Accounting division - Damietta University, Portsmouth University, University of Florence - Department of Business Economics and University of Glasgow - Accounting and Finance Group
Downloads 77 (416,337)
Citation 6

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KPIs disclosure quality, Cost of capital, Value relevance, UK

13.

Uncertainty Avoidance and Stock Price Informativeness of Future Earnings

Journal of International Financial Markets, Institutions and Money, Forthcoming
Number of pages: 48 Posted: 05 Sep 2021
Ioannis Tsalavoutas and Fanis Tsoligkas
University of Glasgow - Accounting and Finance Group and University of Bath - School of Management
Downloads 23 (664,293)

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National Culture; Uncertainty Avoidance; Stock Market Efficiency; Stock Price

14.

Speak up? Listen up? Whistleblow? A Survey of ICAS Members

Project Report. ICAS, Edinburgh. Publisher's URL: https://www.icas.com/__data/assets/pdf_file/0014/523112/Speak-up-Listen-up-Whistleblow-A-Survey-of-ICAS-members.pdf
Posted: 10 Mar 2022
Catriona Paisey, Nick Paisey and Ioannis Tsalavoutas
University of Glasgow, Heriot-Watt University and University of Glasgow - Accounting and Finance Group

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Ethical dilemmas; whistleblowing; speak-up; ethics

15.

Exploring Investor Views on Accounting for R&D Costs Under IAS 38

Journal of Accounting and Public Policy, Forthcoming
Posted: 28 Jan 2022 Last Revised: 18 Feb 2022
Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas and Fanis Tsoligkas
University of Florence - Department of Business Economics, Durham Business School, University of Glasgow - Accounting and Finance Group and University of Bath - School of Management

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Dissonance, investors, research and development, R&D, capitalisation

16.

Compliance With Pension-Related Mandatory Disclosures and Debt Financing

Journal of Business Finance and Accounting, 2020 https://doi.org/10.1111/jbfa.12479
Posted: 20 Jul 2020 Last Revised: 03 Aug 2020
Khadija Almaghrabi, Khadija Almaghrabi, Kwaku K. Opong and Ioannis Tsalavoutas
King Abdulaziz UniversityUniversity of Glasgow, University of Glasgow - Adam Smith Business School and University of Glasgow - Accounting and Finance Group

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Pension-Related Mandatory Disclosure, Compliance, Public and Private Debt Markets, Cost of Debt, IFRS

17.

Development Costs Capitalization and Debt Financing

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Development Costs Capitalization and Debt Financing

Journal of Business Finance & Accounting, Vol. 46, Issue 5-6, pp. 636-685, 2019
Number of pages: 50 Posted: 27 May 2020
Andreas Kreß, Brigitte Eierle and Ioannis Tsalavoutas
University of Bamberg, University of Bamberg and University of Glasgow - Accounting and Finance Group
Downloads 0
Citation 3

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cost of debt, debt financing, debt markets, R&D capitalization, R&D, research and development

Development Costs Capitalization and Debt Financing

Journal of Business Finance & Accounting, forthcoming (DOI: 10.1111/jbfa.12370)
Posted: 17 Nov 2018 Last Revised: 28 Feb 2019
Andreas Kreß, Brigitte Eierle and Ioannis Tsalavoutas
University of Bamberg, University of Bamberg and University of Glasgow - Accounting and Finance Group

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Research and development, R&D, IFRS, Debt financing, Cost of debt

18.

Country Level Corruption and Accounting Choice: Research & Development Capitalization Under IFRS

British Accounting Review, Forthcoming
Posted: 03 Jun 2017 Last Revised: 19 Feb 2019
Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas and Fanis Tsoligkas
University of Florence - Department of Business Economics, Durham Business School, University of Glasgow - Accounting and Finance Group and University of Bath - School of Management

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R&D, IFRS, corruption, accounting choice, future performance, internationalisation

19.

Integrated Reporting Decision Usefulness: Mainstream Equity Market Views

Accounting Forum, 42(2), p.184-198.
Posted: 28 Apr 2017 Last Revised: 28 Sep 2020
Richard Slack and Ioannis Tsalavoutas
Durham Business School and University of Glasgow - Accounting and Finance Group

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Integrated Reporting (); Fund managers; Equity analysts; Decision usefulness

20.

A Synthesis and Analysis of Models Measuring Accrual Based and Real Activities Earnings Management

Chapter 3 in: Earnings Management: Global Perspectives, Performance and Future Research, Published by Nova Science Publishers, Inc., 2016
Posted: 07 Apr 2016 Last Revised: 04 Oct 2016
Anna-Fani Constantatos, Dionysia Dionysiou and Ioannis Tsalavoutas
University of Stirling - Department of Accounting and Finance, University of Stirling and University of Glasgow - Accounting and Finance Group

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earnings managements, discretionary and non-discretionary accruals, real operating activities

21.

IFRS Mandatory Disclosures in Malaysia: The Influence of Family Control and the Value (Ir)Relevance of Compliance Levels

Accounting Forum, Volume 39, Issue 4, Pages 239-370, 2015
Posted: 17 Jul 2015 Last Revised: 21 Mar 2016
Mazni Abdullah, Lisa Evans, Ian A.M. Fraser and Ioannis Tsalavoutas
University of Malaya (UM), University of Stirling - Department of Accounting and Finance, University of Stirling - Department of Accounting and Finance and University of Glasgow - Accounting and Finance Group

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Compliance, Corporate governance, Culture, Family control, IFRS, Malaysia, Mandatory disclosures

22.

Transition to IFRS and Compliance with Mandatory Disclosures: What is the Signal?

Advances in Accounting, Incorporating Advances in International Accounting, Vol. 27, No. 2, 2011
Posted: 10 Apr 2011 Last Revised: 22 Sep 2011
Ioannis Tsalavoutas
University of Glasgow - Accounting and Finance Group

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IFRS, Compliance, Mandatory Disclosures, Greece

23.

Value Relevance of IFRS Mandatory Disclosure Requirements

Journal of Applied Accounting Research, Vol. 15. Issue 1, 2014 (Highly Commended Paper of 2014)
Posted: 07 Jan 2011 Last Revised: 21 May 2015
Ioannis Tsalavoutas and Dionysia Dionysiou
University of Glasgow - Accounting and Finance Group and University of Stirling

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Value relevance, compliance, IFRS, mandatory disclosures

24.

Value Relevance of R&D in the UK after IFRS Mandatory Implementation

Applied Financial Economics, Vol. 21, No. 13, 2011
Posted: 29 Jun 2010 Last Revised: 24 Jun 2011
Fanis Tsoligkas and Ioannis Tsalavoutas
University of Bath - School of Management and University of Glasgow - Accounting and Finance Group

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IFRS Implementation, R&D, Value Relevance, UK

25.

Transition to IFRS in Greece: Financial Statement Effects and Auditor Size

Managerial Auditing Journal, Vol. 25, No. 8, 2010
Posted: 19 Jan 2009 Last Revised: 07 Nov 2010
Ioannis Tsalavoutas and Lisa Evans
University of Glasgow - Accounting and Finance Group and University of Stirling - Department of Accounting and Finance

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IFRS implementation, comparability index, creative accounting, auditor size, Greece

26.

The Transition to IFRS and the Value Relevance of Financial Statements in Greece

British Accounting Review, Vol. 44, Issue 4, 2012
Posted: 20 Oct 2008 Last Revised: 07 Apr 2014
Ioannis Tsalavoutas, Paul André and Lisa Evans
University of Glasgow - Accounting and Finance Group, HEC Lausanne and University of Stirling - Department of Accounting and Finance

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Creative accounting, Greece, IFRS implementation, Value relevance

27.

Comparison of Two Methods for Measuring Compliance with IFRS Mandatory Disclosure Requirements

Journal of Applied Accounting Research, Vol. 11, No. 3, pp. 213-228
Posted: 01 Jul 2008 Last Revised: 10 Apr 2011
Ioannis Tsalavoutas, Lisa Evans and Mike Smith
University of Glasgow - Accounting and Finance Group, University of Stirling - Department of Accounting and Finance and Company Reporting Ltd.

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Mandatory disclosures, IFRS, compliance

Other Papers (2)

Total Downloads: 163
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1.

Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: Value Relevance and Analysts’ Forecasts

Number of pages: 36 Posted: 08 Jun 2014
Paul André, Dionysia Dionysiou and Ioannis Tsalavoutas
HEC Lausanne, University of Stirling and University of Glasgow - Accounting and Finance Group
Downloads 163 (384,442)

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IAS 36, IAS 38, Intangibles, Impairments, Value relevance, Analysts' forecasts, Mandatory disclosures

2.

The Routledge Companion to Accounting in Emerging Economies

The Routledge Companion to Accounting in Emerging Economies, 2019, ISBN: 9780815356202
Posted: 02 Oct 2019
Pauline Weetman and Ioannis Tsalavoutas
University of Edinburgh and University of Glasgow - Accounting and Finance Group

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Accounting, Emerging Economies