Thomas R. Loy

University of Bremen

Universitaetsallee GW I

Bremen, D-28334

Germany

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 17,183

SSRN RANKINGS

Top 17,183

in Total Papers Downloads

5,319

SSRN CITATIONS
Rank 35,450

SSRN RANKINGS

Top 35,450

in Total Papers Citations

24

CROSSREF CITATIONS

3

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 Bremen
Downloads 1,024 (40,026)
Citation 4

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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 Bremen
Downloads 631 (76,709)

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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 Bremen and University of Bamberg
Downloads 354 (152,857)
Citation 11

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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 Bremen and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 321 (169,895)
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 Bremen, University of Bayreuth and University of Bayreuth
Downloads 287 (191,104)

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

6.

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 Bremen and University of Bamberg
Downloads 271 (202,624)
Citation 1

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

7.

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 Bremen and University of Cologne
Downloads 271 (203,379)

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

8.

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 Bremen and University of Innsbruck
Downloads 231 (237,173)

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

9.

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

Number of pages: 38 Posted: 16 Sep 2021 Last Revised: 05 Nov 2021
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 Bremen, University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics and University of Applied Sciences Schmalkalden
Downloads 215 (253,853)
Citation 4

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Learning success, mobile application, online learning, accounting education

10.

Firm-Level Robot Adoption and Labor Cost Behavior

Number of pages: 53 Posted: 30 Dec 2022
Johannes Voshaar, Thomas R. Loy and Michael Koch
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen and Aarhus University - Department of Economics and Business Economics
Downloads 214 (254,926)

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

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 Bremen
Downloads 187 (288,208)

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12.

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 Bremen
Downloads 179 (299,572)

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Intelligence, Institutions, National culture, Earnings management

13.

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 Bremen and University of Innsbruck
Downloads 175 (305,597)

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Asymmetric Cost Behavior; Listing Cohorts; Adjustment Costs

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 Bremen
Downloads 174 (307,148)
Citation 1

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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 Bremen and University of Freiburg
Downloads 165 (321,619)

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

16.

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 Bremen and University of Bayreuth
Downloads 142 (364,105)
Citation 1

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Board of Directors, Gender Equality, Institutional Environment

17.

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

Number of pages: 55 Posted: 08 Apr 2022 Last Revised: 08 Jan 2024
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 132 (385,279)

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

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 Bremen and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 101 (469,984)

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

19.

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 Bremen
Downloads 90 (506,668)

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

20.

Debunking the Myth of the Last-Minute Genius – Evidence from Mobile Learning Behaviour in Financial Accounting

Number of pages: 51 Posted: 11 May 2023 Last Revised: 20 Oct 2023
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 78 (552,645)

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

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 Bremen
Downloads 69 (591,411)

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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 Bremen
Downloads 8 (1,039,635)

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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 Bremen and University of Bayreuth

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

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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 Bremen 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 Bremen

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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 Bremen

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Financial reporting, Tax incentives, tax enforcement