Thomas R. Loy

University of Bayreuth - Business Administration

Universitätsstr. 30

Bayreuth, 95447

Germany

http://www.wp.uni-bayreuth.de

SCHOLARLY PAPERS

15

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2,167

CITATIONS

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Scholarly Papers (15)

1.

Evidence on the Trade-Off between Cost Stickiness and Income Smoothing

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 49 Posted: 27 Jul 2016 Last Revised: 09 Mar 2019
Sven Hartlieb and Thomas R. Loy
University of Bamberg and University of Bayreuth - Business Administration
Downloads 629 (40,133)

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Asymmetric Cost Behavior; Income Smoothing; Managerial Discretion; Earnings Management

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 Bayreuth - Business Administration
Downloads 412 (68,506)

Abstract:

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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 Bamberg, University of Bayreuth - Business Administration and University of Bamberg
Downloads 177 (165,756)

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

4.

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 Bayreuth - Business Administration
Downloads 133 (210,547)

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Intelligence, Institutions, National culture, Earnings management

5.

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 and Thomas R. Loy
Maastricht University and University of Bayreuth - Business Administration
Downloads 125 (220,971)

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Bond market; Financial distress; Information signals

6.

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 Bayreuth - Business Administration and Heinrich Heine University Düsseldorf
Downloads 121 (226,408)

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

7.

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

Number of pages: 37 Posted: 09 Nov 2017 Last Revised: 30 Apr 2019
Snjezana Deno, Thomas R. Loy and Carsten Homburg
University of Cologne, University of Bayreuth - Business Administration and University of Cologne
Downloads 120 (227,832)

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

8.

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 Bayreuth - Business Administration and University of Bamberg
Downloads 111 (241,111)

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Asymmetric Cost Behavior; Listing Cohorts; Adjustment Costs

9.

Board Gender Diversity and its Effects on Capital Markets: New International Evidence

Number of pages: 79 Posted: 05 Mar 2018 Last Revised: 25 Nov 2018
Thomas R. Loy and Hendrik Rupertus
University of Bayreuth - Business Administration and University of Bayreuth - Business Administration
Downloads 99 (261,043)

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

10.

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 Bayreuth - Business Administration and University of Bayreuth - Business Administration
Downloads 98 (262,780)

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Board of Directors, Gender Equality, Institutional Environment

11.

Personality Traits across Accounting Students' Life Cycle

Number of pages: 81 Posted: 14 Jun 2018 Last Revised: 18 Apr 2019
Heinrich Heine University Düsseldorf, University of Bayreuth - Business Administration, University of Bayreuth and University of Bayreuth
Downloads 74 (312,194)

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

12.

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

Number of pages: 34 Posted: 26 Aug 2016
Thomas R. Loy
University of Bayreuth - Business Administration
Downloads 60 (348,694)

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Financial reporting, Tax incentives, tax enforcement

13.

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 Bamberg, University of Bayreuth - Business Administration and University of Bamberg
Downloads 8 (579,390)

Abstract:

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

14.

'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
Heinrich Heine University Düsseldorf and University of Bayreuth - Business Administration

Abstract:

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

15.

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.
Posted: 17 Dec 2014
Thomas R. Loy
University of Bayreuth - Business Administration

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Audit quality, Earnings quality, Private firms