default author photo

Fanis Tsoligkas

University of Bath - School of Management

Lecturer in Accounting

Claverton Down

Bath, BA2 7AY

United Kingdom

  • University of Bath - School of Management

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 26,128

SSRN RANKINGS

Top 26,128

in Total Papers Downloads

4,849

TOTAL CITATIONS
Rank 44,429

SSRN RANKINGS

Top 44,429

in Total Papers Citations

15

Scholarly Papers (18)

Actions:
Email selected abstracts
1.

Gender Differences in Hedge Fund Performance Persistence

Number of pages: 16 Posted: 04 Apr 2022 Last Revised: 06 Nov 2022
W Klubinski, Thanos Verousis and Fanis Tsoligkas
Northumbria University, Vlerick Business School and University of Bath - School of Management
Downloads 2,192 (17,489)
Citation 1

Abstract:

Loading...

Hedge funds, performance persistence, gender, risk

2.

Insider Trading and the Post-Earnings Announcement Drift

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 42 Posted: 05 Jun 2017 Last Revised: 11 Dec 2017
Christina Dargenidou, Ian Tonks and Fanis Tsoligkas
University of Exeter Business School - XFI Centre for Finance and Investment, University of Bristol - Department of Finance and Accounting and University of Bath - School of Management
Downloads 523 (134,965)
Citation 8

Abstract:

Loading...

Insider trading, earnings announcements, market under-reaction, market efficiency

3.

R&D disclosures and the informativeness of future earnings

Forthcoming in ABACUS
Number of pages: 68 Posted: 22 Apr 2024 Last Revised: 05 Mar 2025
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 455 (159,949)
Citation 1

Abstract:

Loading...

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

4.

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 451 (159,517)

Abstract:

Loading...

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

5.

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 259 (295,303)
Citation 1

Abstract:

Loading...

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

6.

Exploration and Evaluation Expenditures and the Cost of Debt 

Number of pages: 61 Posted: 10 Jan 2024 Last Revised: 31 May 2026
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 221 (351,440)

Abstract:

Loading...

, Exploration and evaluation expenditures, IFRS 6, cost of debt, IFRS

7.

A Machine Learning Approach to Detect Accounting Fraud

Number of pages: 62 Posted: 02 Jun 2022 Last Revised: 26 Apr 2025
Arman Hassanniakalager, Xinyu Ji, Pietro Perotti and Fanis Tsoligkas
CMC Markets, University of Bath, School of management, University of Bath - School of Management and University of Bath - School of Management
Downloads 203 (413,774)

Abstract:

Loading...

machine learning, logistic regressions, accounting irregularities, AAERs

8.

R&D intensity, development costs’ capitalization intensity and stock returns: a variance decomposition analysis

European Accounting Review
Number of pages: 46 Posted: 24 Jan 2025 Last Revised: 03 Apr 2025
Dimos Andronoudis, Ioannis Tsalavoutas and Fanis Tsoligkas
Fathom Financial Consulting, University of Glasgow - Accounting and Finance Group and University of Bath - School of Management
Downloads 158 (482,968)
Citation 3

Abstract:

Loading...

R&D intensity, capitalization intensity, IFRS, variance return decomposition

9.

How the Information Content of Integrated Reporting Flows into the Stock Market

Number of pages: 48 Posted: 15 Oct 2022
Dimos Andronoudis, Diogenis Baboukardos and Fanis Tsoligkas
Fathom Financial Consulting, Audencia Business School and University of Bath - School of Management
Downloads 116 (630,858)

Abstract:

Loading...

Integrated Reporting, Discount Rate News, Pricing Process, South Africa

10.

Product Market Competition and Firms’ Disclosure of Cross-Segment Differences in Performance

ABACUS
Number of pages: 37 Posted: 09 Jun 2020 Last Revised: 10 Sep 2020
Roland Königsgruber, Pietro Perotti, Oliver Schinnerl, Fanis Tsoligkas and David Windisch
Université Côte d'Azur, University of Bath - School of Management, University of Graz, University of Bath - School of Management and University of Amsterdam
Downloads 114 (635,507)
Citation 1

Abstract:

Loading...

Product Market Competition, Existing Competition, Potential Competition, Segment Reporting, Cross-Segment Differences

11.

R&D Tax Credits and R&D Investment Efficiency

Number of pages: 68 Posted: 18 Feb 2025 Last Revised: 13 Oct 2025
Seraina C. Anagnostopoulou, Ioannis Tsalavoutas and Fanis Tsoligkas
University of Piraeus, Department of Banking and Financial Management, University of Glasgow - Accounting and Finance Group and University of Bath - School of Management
Downloads 111 (654,668)

Abstract:

Loading...

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

12.

Greening Under Pressure: Climate Change Exposure and Eco-Innovation

Business Strategy and the Environment, Forthcoming
Number of pages: 55 Posted: 05 Nov 2025
Pietro Perotti, Fanis Tsoligkas and Kangding Wang
University of Bath - School of Management, University of Bath - School of Management and University of Bath, School of management
Downloads 46 (1,145,425)

Abstract:

Loading...

Climate change, Eco-innovation, Institutional theory, Institutional pressures

13.

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

Abstract:

Loading...

International accounting Informal institutions Culture Social norms Literature review Accounting outcomes

14.

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

Abstract:

Loading...

Dissonance, investors, research and development, R&D, capitalisation

15.

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

Abstract:

Loading...

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

16.

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

Abstract:

Loading...

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

17.

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

Abstract:

Loading...

R&D, IFRS, corruption, accounting choice, future performance, internationalisation

18.

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

Abstract:

Loading...

IFRS Implementation, R&D, Value Relevance, UK