Steven Young

Lancaster University - Department of Accounting and Finance

The Management School

Lancaster LA1 4YX

United Kingdom

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 3,250

SSRN RANKINGS

Top 3,250

in Total Papers Downloads

9,722

CITATIONS
Rank 2,156

SSRN RANKINGS

Top 2,156

in Total Papers Citations

260

Scholarly Papers (21)

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, London School of Economics & Political Science (LSE) and Lancaster University - Department of Accounting and Finance
Downloads 3,439 (2,155)
Citation 98

Abstract:

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, London School of Economics & Political Science (LSE) and Lancaster University - Department of Accounting and Finance
Downloads 21 (461,889)
Citation 98
  • Add to Cart

Abstract:

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
London School of Economics & Political Science (LSE), Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Downloads 2,448 (3,707)
Citation 9

Abstract:

3.

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, London School of Economics & Political Science (LSE) and Lancaster University - Department of Accounting and Finance
Downloads 883 (20,250)
Citation 11

Abstract:

4.

What Role Taxes and Regulation? A Second Look at Open Market Share Repurchase Activity in the United Kingdom

LBS Accounting Subject Area Working Paper No. ACCT039
Number of pages: 42 Posted: 23 Nov 2002
Dennis R. Oswald and Steven Young
University of Michigan - Ross School of Business and Lancaster University - Department of Accounting and Finance
Downloads 564 (38,024)
Citation 17

Abstract:

5.

Managerial Equity Ownership and the Demand for Outside Directors

EFMA 2002 London Meetings
Number of pages: 33 Posted: 20 Jun 2002
Ken V. Peasnell, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, London School of Economics & Political Science (LSE) and Lancaster University - Department of Accounting and Finance
Downloads 544 (39,997)
Citation 36

Abstract:

Managerial ownership, Board of directors, Cadbury Report

6.

Open Market Share Reacquisitions, Surplus Cash, and Agency Problems

AFA 2005 Philadelphia Meetings
Number of pages: 46 Posted: 20 Feb 2004
Dennis R. Oswald and Steven Young
University of Michigan - Ross School of Business and Lancaster University - Department of Accounting and Finance
Downloads 454 (49,278)
Citation 18

Abstract:

Share reacquisitions, operating cash flow, managerial entrechment

7.

Accounting Comparability and the Accuracy of Peer-Based Valuation Models

Accounting Review, November 2015, Vol. 90, No. 6, pp. 2571-2601
Posted: 24 Jan 2013 Last Revised: 22 Feb 2017
Steven Young and Yachang Zeng
Lancaster University - Department of Accounting and Finance and Nanyang Technological University

Abstract:

Equity valuation, pricing multiples, warranted multiple, peer selection, international accounting convergence

8.

R&D Expenditure and Earnings Targets

European Accounting Review, Forthcoming
Number of pages: 37 Posted: 20 Feb 2008
Beatriz Garcia Osma and Steven Young
Universidad Carlos III de Madrid - Department of Business Administration and Lancaster University - Department of Accounting and Finance
Downloads 364 (61,561)

Abstract:

R&D expenditure, real earnings management, earnings targets, valuation

9.

Does Equity Analyst Research Lack Rigor and Objectivity? Evidence from Conference Call Questions and Research Notes

Number of pages: 50 Posted: 06 May 2014
Catherine Salzedo, Steven Young and Mahmoud El-Haj
Lancaster University - Department of Accounting and Finance, Lancaster University - Department of Accounting and Finance and Lancaster University - School of Computing and Communications
Downloads 133 (149,110)

Abstract:

Conference calls, research notes, earnings surprises

10.

Transitory Earnings Components and the Two Faces of Non-GAAP Earnings

Published in Accounting and Finance, 2015, Vol. 55
Number of pages: 42 Posted: 26 Jul 2012 Last Revised: 21 Jan 2016
Young-Soo Choi and Steven Young
Sungkyunkwan University and Lancaster University - Department of Accounting and Finance
Downloads 113 (155,483)

Abstract:

Non-GAAP (Pro forma) earnings, Transitory items, FRS 3, Earnings thresholds

11.

Do Share Buybacks Provide Price Support? Evidence from Mandatory Non-Trading Periods

Journal of Business Finance & Accounting, Vol. 34, Nos. 5-6, pp. 840-860, June/July 2007
Number of pages: 21 Posted: 11 Jul 2007
Aneel Keswani, Jing Yang and Steven Young
Faculty of Finance, Cass Business School, City University, London, Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Downloads 31 (399,107)
Citation 4
  • Add to Cart

Abstract:

12.

Dirty Surplus Accounting Flows and Valuation Errors

Abacus, Vol. 42, No. 3-4, pp. 302-344, September 2006
Number of pages: 43 Posted: 17 Oct 2006
Helena Isidro, John O'Hanlon and Steven Young
ISCTE-IUL Instituto Universitário de Lisboa, Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 29 (407,676)
Citation 7
  • Add to Cart

Abstract:

13.

What Role Taxes and Regulation? A Second Look at Open Market Share Buyback Activity in the UK

Journal of Business Finance & Accounting, Vol. 31, No. 1-2, pp. 257-292, January 2004
Number of pages: 36 Posted: 23 Mar 2004
Dennis R. Oswald and Steven Young
University of Michigan - Ross School of Business and Lancaster University - Department of Accounting and Finance
Downloads 22 (441,832)
Citation 19
  • Add to Cart

Abstract:

The Link Between Earnings Timeliness, Earnings Conservatism and Board Composition: Evidence from the UK

Corporate Governance: An International Review, Vol. 12, No. 1, pp. 47-59, January 2004
Number of pages: 13 Posted: 23 Mar 2004
Wendy Beekes, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, London School of Economics & Political Science (LSE) and Lancaster University - Department of Accounting and Finance
Downloads 20 (467,712)
Citation 37
  • Add to Cart

Abstract:

The Link Between Earnings Timeliness, Earnings Conservatism and Board Composition: Evidence from the UK

Corporate Governance: An International Review, Forthcoming
Posted: 10 Sep 2003
Wendy Beekes, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, London School of Economics & Political Science (LSE) and Lancaster University - Department of Accounting and Finance

Abstract:

Accounting quality, board composition, and corporate governance

15.

Does Superior Firm Performance Lead to Higher Quality Outside Directorships?

ACCOUNTING AUDITING AND ACCOUNTABILITY JOURNAL, 21 (7), pp. 907-932, 2008
Number of pages: 41 Posted: 13 Jun 2013
Aditi Gupta, Steven Young and David Otley
King's College London- School of Management and Business, Lancaster University - Department of Accounting and Finance and Lancaster University
Downloads 13 (441,832)
Citation 4

Abstract:

Directorial Labour Markets, Director Reputation, Outside Directorships

16.

Does Equity Analyst Research Lack Rigour and Objectivity? Evidence from Conference Call Questions and Research Notes

Forthcoming in Accounting and Business Research 2017
Number of pages: 50 Posted: 02 Aug 2016
Catherine Salzedo, Steven Young and Mahmoud El-Haj
Lancaster University - Department of Accounting and Finance, Lancaster University - Department of Accounting and Finance and Lancaster University - School of Computing and Communications
Downloads 0 (239,214)

Abstract:

Corporate reporting, mixed methods, capital markets, textual analysis, analyst reports, conference calls

17.

Heterogeneous Narrative Content in Annual Reports Published as PDF Files: Extraction, Classification and Incremental Predictive Ability

Number of pages: 51 Posted: 01 Jul 2016 Last Revised: 04 Jul 2016
Católica Porto Business School, Portugal, Lancaster University - School of Computing and Communications, Lancaster University, University of Manchester - Manchester Business School and Lancaster University - Department of Accounting and Finance
Downloads 0 (115,115)

Abstract:

Annual Reports, Textual Analysis, Text Extraction, Predictive Ability

18.

Transitory Earnings Components and the Two Faces of Non‐Generally Accepted Accounting Principles Earnings

Accounting & Finance, Vol. 55, Issue 1, pp. 75-103, 2015
Number of pages: 29 Posted: 11 Mar 2015
Younghoon Choi and Steven Young
Sungkyunkwan University and Lancaster University - Department of Accounting and Finance
Downloads 0 (569,371)
  • Add to Cart

Abstract:

Earnings thresholds, Financial Reporting Standard No. 3, Non‐GAAP (pro forma) earnings, Transitory items

19.

Disagreement Over the Persistence of Earnings Components: Evidence on the Properties of Management-Specific Adjustments to GAAP Earnings

Review of Accounting Studies, Vol. 12, No. 4, 2007
Posted: 12 Dec 2007
Sungkyunkwan University, Florida International University (FIU) - School of Accounting, University of Manchester - Manchester Business School and Lancaster University - Department of Accounting and Finance

Abstract:

Non-GAAP earnings, Transitory items, Disagreement

20.

Constituent Lobbying and Its Impact on The Development of Financial Reporting Regulations: Evidence from Germany

Accounting, Organizations, and Society, Vol. 25, No. 1, January 2000
Posted: 15 Feb 2000
Stuart McLeay, Dieter Ordelheide and Steven Young
The University of Sydney, Goethe University Frankfurt - Faculty of Economics and Business Administration and Lancaster University - Department of Accounting and Finance

Abstract:

21.

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, London School of Economics & Political Science (LSE) and Lancaster University - Department of Accounting and Finance

Abstract: