Steven Young

Lancaster University - Department of Accounting and Finance

The Management School

Lancaster LA1 4YX

United Kingdom

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 5,234

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Top 5,234

in Total Papers Downloads

12,820

SSRN CITATIONS
Rank 7,042

SSRN RANKINGS

Top 7,042

in Total Papers Citations

115

CROSSREF CITATIONS

98

Scholarly Papers (21)

1.

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 3,750 (4,713)
Citation 171

Abstract:

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Corporate governance; Boards of directors; Abnormal accruals; Earnings management

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 2,960 (6,997)
Citation 9

Abstract:

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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 994 (37,204)

Abstract:

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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
Lancaster University - School of Computing and Communications, Universidade Católica Portuguesa, Católica Porto Business School, Lancaster University, The University of Manchester - Manchester Business School and Lancaster University - Department of Accounting and Finance
Downloads 836 (47,207)
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 628 (69,001)
Citation 2

Abstract:

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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 597 (73,458)
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 518 (87,768)
Citation 22

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Share reacquisitions, operating cash flow, managerial entrechment

8.

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
Saint Mary's University, Canada - Sobey School of Business, The 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 474 (97,767)
Citation 2

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Strategy, Annual Report Narratives, Textual Analysis, Information Asymmetry

9.

R&D Expenditure and Earnings Targets

European Accounting Review, Forthcoming
Number of pages: 37 Posted: 20 Feb 2008
Beatriz Garcia Osma and Steven Young
Charles III University of Madrid - Department of Business Administration and Lancaster University - Department of Accounting and Finance
Downloads 430 (109,669)
Citation 9

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

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
The 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 The University of Manchester - Manchester Business School
Downloads 259 (189,652)
Citation 1

Abstract:

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Machine learning, text classification, manual scoring

11.

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 257 (191,157)

Abstract:

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

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
Lancaster University - School of Computing and Communications, Lancaster University, The University of Manchester - Manchester Business School, Lancaster University - Department of Accounting and Finance and Lancaster University, Department of Linguistics
Downloads 234 (209,474)
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 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 230 (213,016)

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Conference calls, research notes, earnings surprises

14.

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 216 (226,123)
Citation 1

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

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 163 (290,214)

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

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 117 (377,907)
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

17.

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 115 (380,782)

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

18.

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 42 (657,383)
Citation 1

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Directorial Labour Markets, Director Reputation, Outside Directorships

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, University of Memphis, The University of Manchester - Manchester Business School and Lancaster University - Department of Accounting and Finance

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

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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, Bocconi University and Lancaster University - Department of Accounting and Finance

Abstract:

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Other Papers (1)

Total Downloads: 29
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 29

Abstract:

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