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/

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 14,178

SSRN RANKINGS

Top 14,178

in Total Papers Downloads

3,296

CITATIONS

1

Scholarly Papers (21)

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 1,402 (12,624)

Abstract:

Loading...

Corporate Governance, Agency Problems, Firm Performance, Emerging Markets

2.

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 407 (69,879)
Citation 1

Abstract:

Loading...

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

3.

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 399 (71,510)

Abstract:

Loading...

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

4.

Integrated Reporting Decision Usefulness: Mainstream Equity Market Views

Forthcoming, Accounting Forum
Number of pages: 42 Posted: 28 Apr 2017 Last Revised: 29 Jan 2018
Richard Slack and Ioannis Tsalavoutas
Durham Business School and University of Glasgow - Accounting and Finance Group
Downloads 199 (149,612)

Abstract:

Loading...

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

5.

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 198 (150,326)

Abstract:

Loading...

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

6.

A Disadvantage in IFRS Adoption in the UK: The Adverse Consequences of IAS 38

Number of pages: 54 Posted: 05 Jul 2017 Last Revised: 26 Mar 2019
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 175 (168,224)

Abstract:

Loading...

Research and development, IFRS adoption, IAS 38, SSAP 13, Future earnings response coefficient

7.

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 134 (210,168)

Abstract:

Loading...

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

8.

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 125 (221,853)

Abstract:

Loading...

Capital structure, SMEs, Culture

9.

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 108 (246,860)

Abstract:

Loading...

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

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 106 (250,048)

Abstract:

Loading...

Compliance, Corruption, Culture, Disclosure, Goodwill

11.

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 43 (405,240)

Abstract:

Loading...

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

12.

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

Abstract:

Loading...

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

13.

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

Abstract:

Loading...

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

14.

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

Abstract:

Loading...

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

15.

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

Abstract:

Loading...

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

16.

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

Abstract:

Loading...

IFRS, Compliance, Mandatory Disclosures, Greece

17.

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

Abstract:

Loading...

Value relevance, compliance, IFRS, mandatory disclosures

18.

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

Abstract:

Loading...

IFRS Implementation, R&D, Value Relevance, UK

19.

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

Abstract:

Loading...

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

20.

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

Abstract:

Loading...

Creative accounting, Greece, IFRS implementation, Value relevance

21.

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.

Abstract:

Loading...

Mandatory disclosures, IFRS, compliance

Other Papers (1)

Total Downloads: 146    Citations: 0
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 146 (384,442)

Abstract:

Loading...

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