Thomas R. Loy

University of the German Federal Armed Forces - Universität der Bundeswehr München

Werner-Heisenberg-Weg 39

Neubiberg

Munich, 85579

Germany

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 16,758

SSRN RANKINGS

Top 16,758

in Total Papers Downloads

6,162

TOTAL CITATIONS
Rank 29,679

SSRN RANKINGS

Top 29,679

in Total Papers Citations

32

Scholarly Papers (27)

1.

The Impact of Cost Stickiness on Financial Reporting: Evidence from Income Smoothing

Accounting & Finance, Forthcoming
Number of pages: 47 Posted: 27 Jul 2016 Last Revised: 04 Jan 2022
Sven Hartlieb and Thomas R. Loy
University of Innsbruck and University of the German Federal Armed Forces - Universität der Bundeswehr München
Downloads 1,065 (43,744)
Citation 7

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Cost Behavior; Income Smoothing; Managerial Discretion; Earnings Management; Resource Adjustments

2.

Stakeholder Influence on Earnings Management: Ethical Considerations and Potential Avenues

Corporate Ownership and Control, Vol. 13 (2016)
Number of pages: 31 Posted: 21 May 2015 Last Revised: 14 Mar 2016
Thomas R. Loy
University of the German Federal Armed Forces - Universität der Bundeswehr München
Downloads 711 (75,735)

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Stakeholder theory, Earnings management, Ethical implications

3.

Does Community Social Capital Affect Asymmetric Cost Behaviour?

Management Accounting Research, Forthcoming
Number of pages: 49 Posted: 07 Aug 2017 Last Revised: 21 Feb 2019
Sven Hartlieb, Thomas R. Loy and Brigitte Eierle
University of Innsbruck, University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Bamberg
Downloads 387 (159,079)
Citation 12

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Cost Behaviour, Cost Stickiness, Social Capital, Norms, Managerial Opportunism

4.

Policy Uncertainty, Earnings Management and the Role of Political Connections

Number of pages: 46 Posted: 21 Apr 2022
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 361 (171,970)
Citation 1

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Policy uncertainty, earning management, political connections, lobbying

5.

Personality Traits across Accounting Students' Life Cycle

Number of pages: 81 Posted: 14 Jun 2018 Last Revised: 18 Apr 2019
University of Freiburg, University of the German Federal Armed Forces - Universität der Bundeswehr München, University of Bayreuth and University of Bayreuth
Downloads 340 (183,575)

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accounting education, career paths, business administration, human resources, Big five inventory, Germany

6.

Firm-Level Robot Use and Labor Cost Behavior

Number of pages: 55 Posted: 30 Dec 2022 Last Revised: 27 Mar 2024
Johannes Voshaar, Thomas R. Loy and Michael Koch
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of the German Federal Armed Forces - Universität der Bundeswehr München and Aarhus University - Department of Economics and Business Economics
Downloads 339 (184,114)
Citation 2

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labor cost behavior, labor adjustment costs, robots, automation, upskilling

7.

The Effect of Generalized Trust on Cost Stickiness: Cross-Country Evidence

The International Journal of Accounting (TIJA), Forthcoming
Number of pages: 48 Posted: 17 May 2019
Sven Hartlieb, Thomas R. Loy and Brigitte Eierle
University of Innsbruck, University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Bamberg
Downloads 325 (192,684)
Citation 1

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Cost Behavior, Trust, Social Capital, National Culture, Societal Attribute

8.

What Happens if Private Accounting Information Becomes Public? Small Firms’ Access to Bank Debt

Forthcoming in Entrepreneurship Theory and Practice (ETP)
Number of pages: 38 Posted: 09 Nov 2017 Last Revised: 16 Aug 2019
Snjezana Deno, Thomas R. Loy and Carsten Homburg
University of Cologne, University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Cologne
Downloads 324 (193,283)

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Entrepreneurial finance, mandatory public disclosure, access to bank debt, private firms

9.

Corporate Governance and Cost Management: Evidence from Global Board Reforms

Number of pages: 50 Posted: 25 Feb 2021
Thomas R. Loy and Sven Hartlieb
University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Innsbruck
Downloads 272 (232,184)

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Board Reforms, Cost Stickiness, Cross-Country Study, Corporate Governance, Empire Building, Resource Adjustments

10.

The Impact of Using a Mobile App on Learning Success in Accounting Education

Accounting Education, 32(2), 222–247. https://doi.org/10.1080/09639284.2022.2041057
Number of pages: 38 Posted: 16 Sep 2021 Last Revised: 16 May 2024
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of the German Federal Armed Forces - Universität der Bundeswehr München, University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics and University of Applied Sciences Schmalkalden
Downloads 251 (251,830)
Citation 4

Abstract:

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Learning success, mobile application, online learning, accounting education

11.

Whatever Happened to Scenario Planning? A Systematic Literature Review

Number of pages: 28 Posted: 06 Mar 2020
Sophie Kobes and Thomas R. Loy
University of Bayreuth and University of the German Federal Armed Forces - Universität der Bundeswehr München
Downloads 227 (277,791)

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12.

Have Estimates of Cost Stickiness Changed Across Listing Cohorts?

Forthcoming, Journal of Management Control
Number of pages: 30 Posted: 10 May 2017 Last Revised: 28 Feb 2018
Thomas R. Loy and Sven Hartlieb
University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Innsbruck
Downloads 193 (323,461)

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Asymmetric Cost Behavior; Listing Cohorts; Adjustment Costs

13.

Intelligence, Institutions, a Culture of Secrecy and Earnings Management

Corporate Ownership & Control, Vol. 15(4), 2018, 96-106, DOI:10.22495/cocv15i4art9
Number of pages: 28 Posted: 08 May 2015 Last Revised: 22 Aug 2018
Thomas R. Loy
University of the German Federal Armed Forces - Universität der Bundeswehr München
Downloads 189 (329,714)

Abstract:

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Intelligence, Institutions, National culture, Earnings management

14.

Accounting Information in the Bond Market – The Financial Distress Perspective

Number of pages: 35 Posted: 23 Aug 2012 Last Revised: 08 Aug 2017
Ronny Hofmann, Ronny Hofmann and Thomas R. Loy
University of Western AustraliaMaastricht University and University of the German Federal Armed Forces - Universität der Bundeswehr München
Downloads 181 (343,089)
Citation 1

Abstract:

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Bond market; Financial distress; Information signals

15.

The Financial Burden of Regulation – Exploring Macroeconomic and Institutional Ties with the Demand for Accounting Services

Number of pages: 23 Posted: 21 Jan 2016
Thomas R. Loy and Marcus Bravidor
University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Freiburg
Downloads 173 (356,882)

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Corporate Governance; Regulatory Costs, Compliance Costs, Audit, Taxation, Legal Enforcement, European Union

16.

The Impact of Lobbying on Managerial Short-Term Resource Adjustment Decisions

British Accounting Review, Forthcoming
Number of pages: 56 Posted: 08 Apr 2022 Last Revised: 14 May 2024
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 169 (364,305)

Abstract:

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cost behaviour, cost stickiness, lobbying, political connections, resource adjustment

17.

Institutional Correlates with Female Board Representation

Finance Research Letters, Forthcoming
Number of pages: 22 Posted: 14 Mar 2017 Last Revised: 10 May 2018
Thomas R. Loy and Hendrik Rupertus
University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Bayreuth
Downloads 148 (407,534)
Citation 1

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Board of Directors, Gender Equality, Institutional Environment

18.

Supporting Students in the Transition to Higher Education: Evidence from a Mobile App in Accounting Education

International Conference on Information Systems (ICIS) 2023
Number of pages: 17 Posted: 10 Dec 2022 Last Revised: 25 Oct 2023
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Applied Sciences Schmalkalden, University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 140 (425,919)
Citation 3

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Student Approaches to Learning, Five Senses of Student Success, Student Lifecycle, "Transition-in" Phase, Mobile Learning, Accounting Education

19.

Understanding Learning Patterns – Evidence from Mobile Learning in Financial Accounting

Number of pages: 63 Posted: 11 May 2023 Last Revised: 30 Aug 2024
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 122 (474,537)

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Accounting Education; Financial Accounting; Bloom's Taxonomy; Learning Behaviour; Learning Success; Mobile Learning, Learning Pattern

20.

Calling Back the Wave: Did the De-Regulation of Quarterly Reporting Accomplish Its Intended Goals?

Number of pages: 48 Posted: 08 Apr 2022
Jessica Witte, Marius Gros and Thomas R. Loy
affiliation not provided to SSRN, Niederrhein University of Applied SciencesGoethe University Frankfurt - Department of Accounting and Auditing and University of the German Federal Armed Forces - Universität der Bundeswehr München
Downloads 113 (502,878)

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Quarterly reporting, de-regulation, capital market effects, real effects

21.

Unlocking Bankruptcy Clues: A Novel Sentence-Based Machine Learning Approach

Number of pages: 27 Posted: 11 Oct 2023
Matthies Hesse and Thomas R. Loy
University of Bremen and University of the German Federal Armed Forces - Universität der Bundeswehr München
Downloads 109 (516,300)

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Decision support systems, BERT, Bankruptcy prediction, Machine learning, Textual data

22.

An Audit is an Audit? Evidence from the German Private Firm Sector

DBW – Die Betriebswirtschaft (BARev - Business Administration Review), Vol. 73, Iss. 4, 2013, pp. 325-353.
Number of pages: 29 Posted: 17 Dec 2014 Last Revised: 08 May 2023
Thomas R. Loy
University of the German Federal Armed Forces - Universität der Bundeswehr München
Downloads 23 (1,039,256)

Abstract:

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Audit quality, Earnings quality, Private firms

23.

SME’s Cost of Debt: A Meta-Analysis of Borrower, Creditor and Financial Statement Verification Attributes

Journal of Entrepreneurial Finance, http://digitalcommons.pepperdine.edu/jef/vol24/iss2/1/
Posted: 10 Mar 2022
Thomas R. Loy and Stefan Mohrmann
University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Bayreuth

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Cost of debt, Meta-analysis, Private firms, SME

24.

The Impact of Auditor Rotation, Audit Firm Rotation and Non Audit Services on Earnings Quality, Audit Quality and Investor Perceptions: A Literature Review

Posted: 27 Feb 2021
Patrick Velte and Thomas R. Loy
Leuphana University of Lueneburg and University of the German Federal Armed Forces - Universität der Bundeswehr München

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25.

How Does the Stock Market Value Female Directors? International Evidence

Forthcoming in Business & Society; https://doi.org/10.1177/0007650320949839
Posted: 05 Mar 2018 Last Revised: 19 Aug 2020
Thomas R. Loy and Hendrik Rupertus
University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Bayreuth

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Corporate Governance, Board of Directors, Gender Diversity, Shareholder Value

26.

'Looking for FACTs': Graduation Trends in Accounting, Finance, and Taxation

Steuer und Wirtschaft, 2017, Vol. 94(3), 281-299
Posted: 16 Oct 2017
Marcus Bravidor and Thomas R. Loy
University of Freiburg and University of the German Federal Armed Forces - Universität der Bundeswehr München

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Graduates, Germany, Accounting, Auditing, Taxation, Corporate Finance, Financial Accounting, Managerial Accounting

27.

Earnings and Balance-Sheet Properties and the Interplay of Tax Incentives and Tax Enforcement

Forthcoming in International Journal of Economics and Accounting
Posted: 26 Aug 2016 Last Revised: 28 Oct 2020
Thomas R. Loy
University of the German Federal Armed Forces - Universität der Bundeswehr München

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Financial reporting, Tax incentives, tax enforcement