Ken V. Peasnell

Lancaster University - Department of Accounting and Finance

Professor

The Management School

Lancaster LA1 4YX

United Kingdom

  • Lancaster University - Department of Accounting and Finance

    • Email
    • Tel: +44 1524 593631
    • Fax: +44 1524 847321
SCHOLARLY PAPERS

33

DOWNLOADS
Rank 2,840

SSRN RANKINGS

Top 2,840

in Total Papers Downloads

17,538

SSRN CITATIONS
Rank 3,673

SSRN RANKINGS

Top 3,673

in Total Papers Citations

98

CROSSREF CITATIONS

268

Scholarly Papers (33)

Actions:
Email selected abstracts
1.

Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?

Downloads 3,743 ( 3,896)
Citation 96

Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?

Number of pages: 51 Posted: 05 Jan 2001
Ken V. Peasnell, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance
Downloads 3,721 (3,866)
Citation 135

Abstract:

Loading...

Corporate governance; Boards of directors; Abnormal accruals; Earnings management

Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?

Journal of Business Finance & Accounting, Vol. 32, No. 7-8, pp. 1311-1346, September 2005
Number of pages: 20 Posted: 27 Mar 2006
Ken V. Peasnell, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance
Downloads 22 (691,977)

Abstract:

Loading...

2.

Outside Directors, Board Effectiveness, and Earnings Management

Number of pages: 33 Posted: 16 Sep 1998
Peter F. Pope, Ken V. Peasnell and Steven Young
Bocconi University, Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Downloads 2,897 (6,066)
Citation 7

Abstract:

Loading...

3.

Residual Income and Value-Creation: The Missing Link

Number of pages: 36 Posted: 26 Mar 2001
John O'Hanlon and Ken V. Peasnell
Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 1,255 (22,545)
Citation 16

Abstract:

Loading...

Residual income; EVA; Valuation; Performance measurement

4.

Market Reaction to Securitization Retained Interest Impairments during the Financial Crisis of 2007-2008: Are Implicit Guarantees Worth the Paper They’re Not Written On?

Number of pages: 62 Posted: 19 Nov 2009 Last Revised: 19 Sep 2012
Dan Amiram, Wayne R. Landsman, Ken V. Peasnell and Catherine Shakespeare
Tel Aviv University - Coller School of Management, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business
Downloads 1,063 (28,684)
Citation 10

Abstract:

Loading...

securitizations, asset writedowns, retained interest, information asymmetry, financial crisis, financial institutions

5.

Accrual Management to Meet Earnings Targets: Did Cadbury Make a Difference?

WP 99/008
Number of pages: 43 Posted: 15 Jun 1999
Ken V. Peasnell, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance
Downloads 960 (33,177)

Abstract:

Loading...

6.

Are Asset Securitizations Sales or Loans?

University of Michigan Ross School of Business Research Paper
Number of pages: 36 Posted: 17 Aug 2006
Wayne R. Landsman, Ken V. Peasnell and Catherine Shakespeare
University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business
Downloads 825 (41,022)
Citation 14

Abstract:

Loading...

securitizations, SPE, SFAS 140, guarantee

7.

Residual Income Valuation: Are Inflation Adjustments Necessary?

Number of pages: 28 Posted: 18 Feb 2003
John O'Hanlon and Ken V. Peasnell
Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 756 (46,127)
Citation 2

Abstract:

Loading...

equity valuation, residual income, inflation

8.

The Value Relevance of Alternative Methods of Accounting for Employee Stock Options

Number of pages: 52 Posted: 01 Aug 2004
Wayne R. Landsman, Ken V. Peasnell, Peter F. Pope and Shu Yeh
University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance, Bocconi University and National Taiwan University - Department of Accounting
Downloads 744 (47,134)
Citation 4

Abstract:

Loading...

Employee stock options, value relevance

9.

Residual Income Valuation Models and Inflation

European Accounting Review Forthcoming
Number of pages: 39 Posted: 29 May 2007 Last Revised: 05 May 2010
David J. Ashton, Ken V. Peasnell and Pengguo Wang
University of Bristol - Department of Economics, Lancaster University - Department of Accounting and Finance and Xfi, University of Exeter
Downloads 697 (51,425)

Abstract:

Loading...

Residual Income Models, Inflation, Equity Valuation models

10.

Have Changes in Pension Accounting Changed Pension Provision? A Review of the Evidence

Accounting and Business Research, Vol. 39, No. 3, 2009
Number of pages: 39 Posted: 28 Mar 2009
Paraskevi Vicky Kiosse and Ken V. Peasnell
University of Exeter Business School and Lancaster University - Department of Accounting and Finance
Downloads 679 (53,209)
Citation 2

Abstract:

Loading...

pension provision, accounting standards, pension regulation, portfolio asset composition, post-retirement health care

11.

Economic Profitability and the Accounting Rate of Return

Number of pages: 41 Posted: 24 Mar 2012
Carlo Alberto Magni and Ken V. Peasnell
Università degli studi di Modena e Reggio Emilia (UNIMORE) - School of Doctorate E4E (Engineering for Economics-Economics for Engineering) and Lancaster University - Department of Accounting and Finance
Downloads 617 (60,242)
Citation 3

Abstract:

Loading...

economic profitability, internal rate of return, accounting rate of return

12.

Managerial Equity Ownership and the Demand for Outside Directors

Number of pages: 33 Posted: 20 Jun 2002
Ken V. Peasnell, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance
Downloads 580 (64,992)
Citation 21

Abstract:

Loading...

Managerial ownership, Board of directors, Cadbury Report

13.

Mandatorily Disclosed Materiality Thresholds, their Determinants, and their Association with Earnings Multiples

Columbia Business School Research Paper No. 15-69
Number of pages: 53 Posted: 18 Jul 2015 Last Revised: 10 May 2017
Dan Amiram, Justin Chircop, Wayne R. Landsman and Ken V. Peasnell
Tel Aviv University - Coller School of Management, Lancaster University Management School, University of North Carolina Kenan-Flagler Business School and Lancaster University - Department of Accounting and Finance
Downloads 552 (69,226)
Citation 2

Abstract:

Loading...

14.

Error in Constant Growth Accounting Valuation Models

Number of pages: 20 Posted: 07 Nov 2005
Richard P. Brief, John O'Hanlon and Ken V. Peasnell
New York University, Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 545 (70,332)
Citation 1

Abstract:

Loading...

parameterized valuation models, non vanishing terminal value, RIV, AEG

15.

Do Investors Understand Really Dirty Surplus?

Accounting Review, Forthcoming
Number of pages: 50 Posted: 25 Jul 2010
Wayne R. Landsman, Bruce L. Miller, Ken V. Peasnell and Shu Yeh
University of North Carolina Kenan-Flagler Business School, University of California, Los Angeles (UCLA) - Accounting Area, Lancaster University - Department of Accounting and Finance and National Taiwan University - College of Management
Downloads 505 (77,298)
Citation 4

Abstract:

Loading...

Dirty Surplus Accounting, Equity Valuation, Hedge Returns

16.

Institution-Specific Value

BIS Working Paper No. 210
Number of pages: 26 Posted: 20 Sep 2007
Ken V. Peasnell
Lancaster University - Department of Accounting and Finance
Downloads 244 (171,629)
Citation 4

Abstract:

Loading...

Financial statements, fair value, financial reporting, institution-specific value

17.

Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence

Downloads 241 (173,663)
Citation 38

Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 52 Posted: 24 Jul 2012 Last Revised: 28 Mar 2013
Young-Soo Choi, Ken V. Peasnell and Joao Toniato
Sungkyunkwan University, Lancaster University - Department of Accounting and Finance and UBS Investment Bank
Downloads 240 (173,871)

Abstract:

Loading...

IFRS, Value relevance, Analyst Forecasts, Valuation, Earnings

Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence

Journal of Business Finance & Accounting, Vol. 40, Issue 7-8, pp. 741-768, 2013
Number of pages: 28 Posted: 15 Nov 2013
Young-Soo Choi, Ken V. Peasnell and Joao Toniato
Sungkyunkwan University, Lancaster University - Department of Accounting and Finance and UBS Investment Bank
Downloads 1 (898,214)
Citation 9

Abstract:

Loading...

IFRS, value relevance, analyst forecasts, valuation, earnings

18.

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

Review of Accounting Studies, Forthcoming, Kenan Institute of Private Enterprise Research Paper No. 19-18
Number of pages: 49 Posted: 09 May 2017
Peter Fiechter, Wayne R. Landsman, Ken V. Peasnell and Annelies Renders
University of Neuchatel - Institute of Financial Analysis, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and Maastricht University
Downloads 183 (223,868)

Abstract:

Loading...

Too Important to Fail, Fair Value Accounting, Bank Regulation, Financial Crisis

19.

The Challenges the Changing Landscape of Banking Poses for Accounting and Financial Reporting

UNC Kenan-Flagler Research Paper No. 2013-18
Number of pages: 34 Posted: 07 Feb 2013
Wayne R. Landsman and Ken V. Peasnell
University of North Carolina Kenan-Flagler Business School and Lancaster University - Department of Accounting and Finance
Downloads 175 (232,543)

Abstract:

Loading...

securitizations, options, credit-linked notes, financial institutions, accounting disclosures

20.

How Do Sell-Side Analysts Obtain P/E Multiples to Value Firms?

Forthcoming, Accounting and Business Research 2017
Number of pages: 46 Posted: 03 Aug 2016 Last Revised: 05 Aug 2016
Yuan Yin, Ken V. Peasnell and Herbert G. Hunt III
Independent, Lancaster University - Department of Accounting and Finance and California Polytechnic State University
Downloads 114 (325,023)

Abstract:

Loading...

Relative valuation, analyst target P/E multiple, P/E multiple premium, growth and risk premiums, deviation from long-run average

21.

The Term Structure of Capital Values: An Accounting-Based Framework for Measuring Economic Profitability

Number of pages: 31 Posted: 05 Sep 2015
Carlo Alberto Magni and Ken V. Peasnell
Università degli studi di Modena e Reggio Emilia (UNIMORE) - School of Doctorate E4E (Engineering for Economics-Economics for Engineering) and Lancaster University - Department of Accounting and Finance
Downloads 79 (409,822)
Citation 2

Abstract:

Loading...

Average ROA, value creation, disequilibrium, term structure

22.

Analysts' Stock Recommendations, Earnings Growth and Risk

Accounting and Finance, Forthcoming
Number of pages: 51 Posted: 05 Apr 2016
Ken V. Peasnell, Yuan Yin and Martien Jan Peter Lubberink
Lancaster University - Department of Accounting and Finance, Independent and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 56 (489,085)

Abstract:

Loading...

stock recommendations, long-term growth forecast, really long-term growth, nonlinearity

23.

Book Reviews

Number of pages: 5 Posted: 09 Jul 2004
James Kirkbride, David Faulkner, Ken V. Peasnell and John Pierce
John Moores University - Business School, University of London - Royal Holloway College, Lancaster University - Department of Accounting and Finance and Independent
Downloads 24 (656,495)

Abstract:

Loading...

24.

Financial Distress and the Earnings‐Sensitivity‐Difference Measure of Conservatism

Abacus, Vol. 47, Issue 3, pp. 284-314, 2011
Number of pages: 31 Posted: 07 Sep 2011
Audrey Wen‐Hsin Hsu, John O'Hanlon and Ken V. Peasnell
affiliation not provided to SSRN, Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 2 (845,982)

Abstract:

Loading...

Accounting, Asymmetric timeliness, Conditional conservatism, Conservatism, Financial distress

25.

The Use of The R2 as a Measure of Firm-Specific Information: A Cross-Country Critique

Journal of Business Finance & Accounting, Vol. 37, Issue 1-2, pp. 1-26, January/March 2010
Number of pages: 26 Posted: 02 Feb 2010
Paulo Alves, Ken V. Peasnell and Paul A. Taylor
Universidade Católica Portuguesa, Católica Porto Business School, Lancaster University - Department of Accounting and Finance and Lancaster University
Downloads 2 (845,982)
Citation 1

Abstract:

Loading...

26.

The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry And the Moderating Effect of Own Credit Risk Gains and Losses

Forthcoming,The Accounting Review DOI/10.2308/accr-52070
Posted: 26 Mar 2018
Joana C. Fontes, Argyro Panaretou and Ken V. Peasnell
UCP - Católica Lisbon School of Business & Economics, Lancaster University - Lancaster University Management School and Lancaster University - Department of Accounting and Finance

Abstract:

Loading...

mixed-attribute model; own credit risk; fair value option; financial instruments

27.

The Basu Measure as an Indicator of Conditional Conservatism: Evidence from U.K. Earnings Components

European Accounting Review, Forthcoming
Posted: 14 May 2013
Audrey Wen‐Hsin Hsu, Audrey Wen‐Hsin Hsu, John O'Hanlon and Ken V. Peasnell
National Taiwan UniversityUniversity of Cambridge - Centre for Business Research (CBR), Lancaster University Management School and Lancaster University - Department of Accounting and Finance

Abstract:

Loading...

Accounting, Conservatism, Conditional conservatism, Asymmetric timeliness, Basu (1997), Earnings components

28.

Earned Economic Income

Posted: 01 Sep 1999
Ken V. Peasnell
Lancaster University - Department of Accounting and Finance

Abstract:

Loading...

29.

Outside Directors, Board Effectiveness, and Abnormal Accruals

WP 99/006
Posted: 14 Jun 1999
Ken V. Peasnell, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance

Abstract:

Loading...

30.

Wall Street's Contribution to Management Accounting: The Stern Stewart Eva Financial Management System

Downloads 0 (877,695)

Wall Street's Contribution to Management Accounting: The Stern Stewart Eva Financial Management System

Lancaster University Working Paper WP 98/011
Posted: 03 Sep 1998
John O'Hanlon and Ken V. Peasnell
Lancaster University Management School and Lancaster University - Department of Accounting and Finance

Abstract:

Loading...

Wall Street's Contribution to Management Accounting: The Stern Stewart Eva Financial Management System

Posted: 03 Nov 1998
John O'Hanlon and Ken V. Peasnell
Lancaster University Management School and Lancaster University - Department of Accounting and Finance

Abstract:

Loading...

31.

Fixed Asset Revaluation and Equity Depletion in the UK

WP 98/005
Posted: 19 Apr 1998
Y.C. Lin and Ken V. Peasnell
Lancaster University and Lancaster University - Department of Accounting and Finance

Abstract:

Loading...

32.

Second Thoughts on the Analytical Properties of Earned Economic Income

Working Paper No. 95/007
Posted: 25 Feb 1998
Ken V. Peasnell
Lancaster University - Department of Accounting and Finance

Abstract:

Loading...

33.

The Use of the Qualitative Characteristic of Reliability in Resolving the Conflict Over the Choice of Valuation Basis for Financial Reporting

Lancaster University Working Paper WP 94/13
Posted: 22 May 1995
Pelham Gore, Michael J. Mumford and Ken V. Peasnell
Lancaster University, Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance

Abstract:

Loading...