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

28

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SSRN CITATIONS
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102

CROSSREF CITATIONS

239

Scholarly Papers (28)

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1.

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

Downloads 3,662 ( 3,140)
Citation 94

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 3,640 (3,110)
Citation 121

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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 (597,872)
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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 2,763 (5,066)
Citation 6

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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 937 (27,949)

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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 664 (44,922)
Citation 3

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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 598 (51,568)
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 568 (54,964)
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 488 (66,463)
Citation 20

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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 - Department of Business Administration and Lancaster University - Department of Accounting and Finance
Downloads 406 (83,004)
Citation 2

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

9.

Annual Report Commentary on the Value Creation Process

Number of pages: 65 Posted: 14 Aug 2018 Last Revised: 09 Jul 2019
Vasiliki E. Athanasakou, Mahmoud El-Haj, Paul Rayson, Martin Walker and Steven Young
Saint Mary's University, Canada - Sobey School of Business, Lancaster University - School of Computing and Communications, Lancaster University, University of Manchester - Manchester Business School and Lancaster University - Department of Accounting and Finance
Downloads 298 (117,509)
Citation 2

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Strategy, Annual Report Narratives, Textual Analysis, Information Asymmetry

10.

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 201 (173,664)

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Conference calls, research notes, earnings surprises

11.

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 185 (187,213)
Citation 1

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

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 183 (189,020)
Citation 1

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

13.

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 136 (242,219)

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

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 111 (281,507)

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

15.

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
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 62 (399,355)

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Machine learning, text classification, manual scoring

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 60 (405,818)

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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 48 (448,917)
Citation 8

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 Technological University
Downloads 48 (456,940)
Citation 8

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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 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 (525,554)
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19.

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 29 (536,453)
Citation 1
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20.

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 27 (547,945)
Citation 1

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Directorial Labour Markets, Director Reputation, Outside Directorships

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 22 (579,266)
Citation 1
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22.

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

Downloads 20 (592,372)
Citation 4

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 20 (612,225)
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.

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 2 (723,824)
Citation 4
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10‐K, annual reports, computational linguistics, conference calls, corpus linguistics, earnings announcements, machine learning, NLP, semantics

24.

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 Australian National University (ANU) - School of Accounting & Business Information Systems
Downloads 1 (735,966)
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compliance, GAAP violations, noncompliance with securities regulations, SEC's enforcement actions

25.

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 1 (735,966)
Citation 2
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Earnings thresholds, Financial Reporting Standard No. 3, Non‐GAAP (pro forma) earnings, Transitory items

26.

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

27.

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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28.

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

Abstract:

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