Steven Young

Lancaster University - Department of Accounting and Finance

The Management School

Lancaster LA1 4YX

United Kingdom

  • Lancaster University - Department of Accounting and Finance

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    • Tel: +441 5245-94242
    • Fax: +441 5248-47321
SCHOLARLY PAPERS

27

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112

CROSSREF CITATIONS

239

Scholarly Papers (27)

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1.

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

Downloads 3,743 ( 3,959)
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 (3,927)
Citation 135

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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 (699,540)

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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 2,901 (6,139)
Citation 7

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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, Bocconi University and Lancaster University - Department of Accounting and Finance
Downloads 961 (33,593)

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4.

Retrieving, Classifying and Analysing Narrative Commentary in Unstructured (Glossy) Annual Reports Published as PDF Files

Accounting and Business Research, Forthcoming
Number of pages: 50 Posted: 01 Jul 2016 Last Revised: 09 Jul 2019
Mahmoud El-Haj, Paulo Alves, Paul Rayson, Martin Walker and Steven Young
Lancaster University - School of Computing and Communications, Universidade Católica Portuguesa, Católica Porto Business School, Lancaster University, University of Manchester - Manchester Business School and Lancaster University - Department of Accounting and Finance
Downloads 778 (44,954)
Citation 4

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Annual Reports, Textual Analysis, Text Retrieval, Document Structure, Corpus Linguistics

5.

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

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 607 (62,196)
Citation 2

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6.

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 581 (65,701)
Citation 21

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Managerial ownership, Board of directors, Cadbury Report

7.

Open Market Share Reacquisitions, Surplus Cash, and Agency Problems

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 501 (79,045)
Citation 21

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Share reacquisitions, operating cash flow, managerial entrechment

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 and Lancaster University - Department of Accounting and Finance
Downloads 415 (98,677)
Citation 7

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

9.

Mandatory Annual Report Descriptions of Business Model and Strategy, Investor Uncertainty, and Disclosure Cascade Effects

Number of pages: 81 Posted: 14 Aug 2018 Last Revised: 07 Feb 2022
Vasiliki E. Athanasakou, Martin Walker, Steven Young, Paulo Alves, Mahmoud El-Haj and Paul Rayson
Saint Mary's University, Canada - Sobey School of Business, University of Manchester - Manchester Business School, Lancaster University - Department of Accounting and Finance, Universidade Católica Portuguesa, Católica Porto Business School, Lancaster University - School of Computing and Communications and Lancaster University
Downloads 411 (99,848)
Citation 2

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Strategy, Annual Report Narratives, Textual Analysis, Information Asymmetry

10.

Who’s the Fairest of Them All? A Comparison of Methods for Classifying Tone and Causal Reasoning in Earnings-related Management Discourse

Number of pages: 62 Posted: 02 Dec 2020 Last Revised: 08 Mar 2021
Martin Walker, Steven Young, Andrew Moore, Vasiliki E. Athanasakou, Paul Rayson and Thomas Schleicher
University of Manchester - Manchester Business School, Lancaster University - Department of Accounting and Finance, Lancaster University - School of Computing and Communciations, Saint Mary's University, Canada - Sobey School of Business, Lancaster University and University of Manchester - Manchester Business School
Downloads 215 (195,725)

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Machine learning, text classification, manual scoring

11.

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 215 (195,725)

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Conference calls, research notes, earnings surprises

12.

In Search of Meaning: Lessons, Resources and Next Steps for Computational Analysis of Financial Discourse

Forthcoming in Journal of Business Finance and Accounting
Number of pages: 94 Posted: 24 Feb 2019 Last Revised: 20 Mar 2019
Mahmoud El-Haj, Paul Rayson, Martin Walker, Steven Young and Vasiliki Simaki
Lancaster University - School of Computing and Communications, Lancaster University, University of Manchester - Manchester Business School, Lancaster University - Department of Accounting and Finance and Lancaster University, Department of Linguistics
Downloads 210 (200,039)
Citation 1

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Annual Reports, 10-K, Conference Calls, Earnings Announcements, NLP, Machine Learning, Corpus Linguistics, Semantics

13.

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 195 (214,055)
Citation 1

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

14.

The Linguistic Properties of Award-winning Annual Reports

Number of pages: 76 Posted: 13 May 2020
Jacqueline Gagnon, Steven Young and Paulo Alves
University of Regina, Lancaster University - Department of Accounting and Finance and Universidade Católica Portuguesa, Católica Porto Business School
Downloads 190 (218,979)

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annual report discourse, semantic annotation, corpus linguistics, bag-of-words, prediction model

15.

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 147 (271,650)

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

16.

Fad or Future?: Automated Analysis of Financial Text and Its Implications for Corporate Reporting

Forthcoming in Accounting and Business Research
Number of pages: 54 Posted: 12 Jan 2019
Craig M. Lewis and Steven Young
Vanderbilt University - Finance and Lancaster University - Department of Accounting and Finance
Downloads 95 (370,541)

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Natural Language Processing, NLP, Review, IASB Disclosure Initiative, Disclosure Problem

17.

Accounting Comparability and the Accuracy of Peer-based Valuation Models

Downloads 75 (426,397)
Citation 9

Accounting Comparability and the Accuracy of Peer-based Valuation Models

Number of pages: 51 Posted: 07 Aug 2019
Steven Young and Yachang Zeng
Lancaster University - Department of Accounting and Finance and Nanyang Business School, Nanyang Technological University
Downloads 75 (431,326)
Citation 9

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

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 Business School, Nanyang Technological University

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

18.

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 (616,720)

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19.

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 Business School, Lancaster University - Department of Accounting and Finance and Lancaster University
Downloads 30 (623,003)
Citation 1

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Directorial Labour Markets, Director Reputation, Outside Directorships

20.

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 Universitario de Lisboa, Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 30 (623,003)
Citation 1

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21.

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

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 23 (670,796)
Citation 1

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22.

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

Downloads 21 (685,855)

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

Number of pages: 13 Posted: 23 Mar 2004
Wendy Beekes, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance
Downloads 21 (707,693)
Citation 4

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

Posted: 10 Sep 2003
Wendy Beekes, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance

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Accounting quality, board composition, and corporate governance

23.

Noncompliance with Non‐Accounting Securities Regulations and GAAP Violations

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 370-399, 2019
Number of pages: 30 Posted: 25 Apr 2019
Sunhwa Choi, Steven Young and Xiu-Ye Zhang
Seoul National University - Business School, Lancaster University - Department of Accounting and Finance and The Australian National University-Research School of Accounting
Downloads 3 (848,130)

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compliance, GAAP violations, noncompliance with securities regulations, SEC's enforcement actions

24.

In Search of Meaning: Lessons, Resources and Next Steps for Computational Analysis of Financial Discourse

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 265-306, 2019
Number of pages: 42 Posted: 25 Apr 2019
Mahmoud El‐Haj, Paul Rayson, Martin Walker, Steven Young and Vasiliki Simaki
Lancaster University, Lancaster University, University of Manchester - Manchester Business School, Lancaster University - Department of Accounting and Finance and Lancaster University, Department of Linguistics
Downloads 3 (848,130)
Citation 6

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10‐K, annual reports, computational linguistics, conference calls, corpus linguistics, earnings announcements, machine learning, NLP, semantics

25.

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
Young-Soo Choi, Steve Lin, Martin Walker and Steven Young
Sungkyunkwan University, University of Memphis, University of Manchester - Manchester Business School and Lancaster University - Department of Accounting and Finance

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Non-GAAP earnings, Transitory items, Disagreement

26.

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
University of Sussex, Goethe University Frankfurt - Faculty of Economics and Business Administration and Lancaster University - Department of Accounting and Finance

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27.

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

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Other Papers (1)

Total Downloads: 2
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Email selected abstracts
1.

Capital Market Response to High Quality Annual Reporting: Evidence from UK Annual Report Awards

Number of pages: 86 Posted: 31 May 2022 Last Revised: 15 Jun 2022
Justin Chircop, Jacqueline Gagnon and Steven Young
Lancaster University Management School, University of Regina and Lancaster University - Department of Accounting and Finance
Downloads 2

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capital market, event study, annual report, quality awards, corporate reporting cycle, timeliness