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

38

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Scholarly Papers (38)

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1.

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 1,868 (18,340)
Citation 1

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

2.

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 1,759 (20,116)
Citation 8

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Corporate Governance, Agency Problems, Firm Performance, Emerging Markets

3.

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

British Accounting Review, 2021, 53 (4), 100998.
Number of pages: 54 Posted: 05 Jul 2017 Last Revised: 02 Jun 2023
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 399 (148,633)

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

4.

Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity

ADAM SMITH OBSERVATORY OF CORPORATE REPORTING PRACTICES Working Paper No.1/2023
Number of pages: 71 Posted: 15 Feb 2023 Last Revised: 04 Apr 2024
Khadija Almaghrabi, Richard Slack, Ioannis Tsalavoutas and Fanis Tsoligkas
King Abdulaziz University, Durham Business School, University of Glasgow - Accounting and Finance Group and University of Bath - School of Management
Downloads 208 (290,663)

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Research and Development (R&D), Development Costs, Capitalisation, Overconfidence, Board gender diversity

5.

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 200 (301,377)

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Capital structure, SMEs, Culture

6.

R&D Disclosures and the Informativeness of Future Earnings

Number of pages: 57 Posted: 22 Apr 2024
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
Downloads 152 (383,315)

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Research and development, R&D, disclosures, IAS 38, IFRS

7.

Exploration and Evaluation Expenditures and the Cost of Debt Financing

Number of pages: 53 Posted: 10 Jan 2024
Dionysia Dionysiou, Sotirios Kokkinos, Ioannis Tsalavoutas and Fanis Tsoligkas
University of Stirling, Bayes Business School, University of Glasgow - Accounting and Finance Group and University of Bath - School of Management
Downloads 91 (560,083)

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Exploration and evaluation expenditures, cost of debt, IFRS

8.

Information Leakage Prior to Market Switches and the Importance of Nominated Advisers

Number of pages: 62 Posted: 31 May 2023
Antonios Siganos, Angelos Synapis and Ioannis Tsalavoutas
University of Glasgow, Centre for Financial and Corporate Integrity, Coventry University and University of Glasgow - Accounting and Finance Group
Downloads 65 (675,601)

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Information leakage; Market switches; Alternative Investment Market (AIM); Main Market (MM); Nominated Advisers (Nomads)

9.

Earnings quality, Mastery and risk composition

Number of pages: 52 Posted: 22 May 2024
Ahmed Farhod and Ioannis Tsalavoutas
University of Glasgow and University of Glasgow - Accounting and Finance Group
Downloads 32 (898,424)

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National culture, Mastery, Earnings quality, Idiosyncratic risk, Systematic risk, Market openness G14, M41, M14

10.

Solvency Ii Mandatory Implementation and Analysts’ Forecast Properties

Number of pages: 43 Posted: 23 Nov 2024
Evangelos Seretis, Mark Aleksanyan and Ioannis Tsalavoutas
University of Glasgow, University of Glasgow and University of Glasgow - Accounting and Finance Group
Downloads 15 (1,085,630)

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Solvency and Financial Condition Report, SFCR, Solvency II, analyst properties, insurance firms

11.

R&D Tax Credits and R&D Investment Efficiency

Number of pages: 49 Posted: 21 Nov 2024
Ioannis Tsalavoutas, Seraina C. Anagnostopoulou and Fanis Tsoligkas
University of Glasgow - Accounting and Finance Group, University of Piraeus, Department of Banking and Financial Management and University of Bath - School of Management
Downloads 8 (1,156,535)

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R&D tax incentives, R&D expenditure, investment efficiency, market performance

12.

Usefulness of real-time information: views of professional investors and analysts

Project Report. ICAS, Edinburgh. Publisher's URL: https://www.icas.com/__data/assets/pdf_file/0005/610826/Usefulness-of-real-time-information-Final-compressed.pdf
Posted: 29 Jan 2024
Mark Aleksanyan, Subhash Abhayawansa, Kenneth Lee and Ioannis Tsalavoutas
University of Glasgow, Swinburne University of Technology, Loughborough University and University of Glasgow - Accounting and Finance Group

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real-time corporate reporting, investment analysis technology, investor decision-making, sell-side analysts

13.

Validating Implied Cost of Capital With Realized Returns by Using Alternative Measures of Cash-Flow News

British Accounting Review, Vol. 55, No. 6, 2023
Posted: 26 Jun 2023 Last Revised: 08 Jan 2024
Simeon Ketterer, Dionysia Dionysiou, Brigitte Eierle and Ioannis Tsalavoutas
Independent, University of Stirling, University of Bamberg and University of Glasgow - Accounting and Finance Group

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Expected returns, realized returns, cash-flow news, implied cost of capital.

14.

Political Spending, Related Voluntary Disclosure, and the Cost of Public Debt

Journal of Financial Stability, Volume 63, December 2022, 101085
Posted: 31 Oct 2022 Last Revised: 21 Nov 2022
Khadija Almaghrabi and Ioannis Tsalavoutas
King Abdulaziz University and University of Glasgow - Accounting and Finance Group

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Voluntary disclosure, political spending, public debt financing

15.

Informal Institutions in Accounting Research: A Structured Literature Review

Leventis, S., Tsalavoutas, I., & Tsoligkas, F. (2024). Informal institutions in accounting research: A structured literature review. Journal of International Accounting, Auditing and Taxation, https://doi.org/10.1016/j.intaccaudtax.2024.100621.
Posted: 16 Jun 2022 Last Revised: 16 May 2024
Stergios Leventis, Ioannis Tsalavoutas and Fanis Tsoligkas
International Hellenic University (IHU), University of Glasgow - Accounting and Finance Group and University of Bath - School of Management

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International accounting Informal institutions Culture Social norms Literature review Accounting outcomes

16.

Price Run-Ups and Insider Trading Laws under Different Regulatory Environments

Review of Quantitative Finance and Accounting (2022), 59 (2), 601-639. https://doi.org/10.1007/s11156-022-01052-0
Posted: 28 Mar 2022 Last Revised: 02 Jun 2023
Styliani Panetsidou, Angelos Synapis and Ioannis Tsalavoutas
Centre for Financial and Corporate Integrity, Coventry University, Centre for Financial and Corporate Integrity, Coventry University and University of Glasgow - Accounting and Finance Group

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

17.

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

18.

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

Journal of Accounting and Public Policy, 2022, 41 (2), 106944.
Posted: 28 Jan 2022 Last Revised: 02 Jun 2023
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

19.

Uncertainty Avoidance and Stock Price Informativeness of Future Earnings

Journal of International Financial Markets, Institutions and Money, 2021, 75, 101410
Posted: 05 Sep 2021 Last Revised: 31 May 2023
Ioannis Tsalavoutas and Fanis Tsoligkas
University of Glasgow - Accounting and Finance Group and University of Bath - School of Management

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

20.

Compliance With Pension-Related Mandatory Disclosures and Debt Financing

Journal of Business Finance and Accounting, 2021, 48 (1-2), 148-184. https://doi.org/10.1111/jbfa.12479
Posted: 20 Jul 2020 Last Revised: 02 Jun 2023
Khadija Almaghrabi, Kwaku K. Opong and Ioannis Tsalavoutas
King Abdulaziz University, 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

21.

Compliance with IFRS Mandatory Disclosure Requirements: A Structured Literature Review

Journal of International Accounting, Auditing and Taxation, 2020, 40, 100338.
Posted: 27 Jan 2020 Last Revised: 31 May 2023
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

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

22.

Development Costs Capitalization and Debt Financing

Journal of Business Finance & Accounting, 2019, 46 (5-6), 636-685 (DOI: 10.1111/jbfa.12370)/
Posted: 17 Nov 2018 Last Revised: 02 Jun 2023
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

23.

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
Posted: 19 Sep 2017 Last Revised: 31 May 2023
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

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Compliance, Corruption, Culture, Disclosure, Goodwill

24.

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

Applied Economics 50, no. 7 (2018): 707-725.
Posted: 07 Jun 2017 Last Revised: 31 May 2023
Paul André, Dionysia Dionysiou and Ioannis Tsalavoutas
HEC Lausanne, University of Stirling and University of Glasgow - Accounting and Finance Group

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

25.

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

The British Accounting Review 51, no. 5 (2019): 100821.
Posted: 03 Jun 2017 Last Revised: 31 May 2023
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

26.

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

27.

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.
Posted: 06 Feb 2017 Last Revised: 31 May 2023
Ioannis Tsalavoutas
University of Glasgow - Accounting and Finance Group

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

28.

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

29.

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

30.

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
Posted: 22 Aug 2014 Last Revised: 31 May 2023
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

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

31.

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

Accounting and Business Research, 47(3), pp. 268-312.
Posted: 11 Jul 2014 Last Revised: 31 May 2023
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

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

32.

Insights on CFOs' Perceptions About Impairment Testing Under IAS 36

Accounting in Europe 13, no. 3 (2016): 353-379.
Posted: 11 Jul 2014 Last Revised: 30 Jul 2023
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

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

33.

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

34.

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

35.

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

Applied financial economics 21, no. 13 (2011): 957-967.
Posted: 29 Jun 2010 Last Revised: 31 May 2023
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

36.

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

37.

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

38.

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: 212
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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 212 (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