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Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK (2016)
Journal Article
Elbakry, A. E., Nwachuksu, J. C., Abdou, H. A., & Elshandidy, T. (in press). Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK. Journal of International Accounting, Auditing and Taxation, 28, doi:10.1016/j.intaccaudtax.2016.12.002. ISSN 1061-9518

This paper uses panel cointegration with a corresponding vector error correction model (VECM) to investigate the changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK under thre... Read More

Environmental incentives for and usefulness of textual risk reporting: evidence from Germany (2016)
Journal Article
Elshandidy, T., & Shrives, P. J. (2016). Environmental incentives for and usefulness of textual risk reporting: evidence from Germany. International Journal of Accounting, 51(4), doi:10.1016/j.intacc.2016.10.001. ISSN 0020-7063

Drawing on distinct German institutional characteristics related to cultural, legal, financial, and regulatory features, this paper investigates the extent to which environmental incentives influence German non-financial firms in revealing risk infor... Read More

The effect of bidder conservatism on M&A decisions: text-based evidence from US 10-K filings (2016)
Journal Article
Ahmed, Y., & Elshandidy, T. (2016). The effect of bidder conservatism on M&A decisions: text-based evidence from US 10-K filings. International Review of Financial Analysis, 46, doi:10.1016/j.irfa.2016.05.006. ISSN 1057-5219

This paper examines whether and how bidders' conservative tone in 10-K filings influences the subsequent mergers and acquisitions (M&A) investment decisions of these US firms from 1996 to 2013. Based on 39,260 firm-year observations, we find, consist... Read More