Thomas R. Loy

University of Bremen

Universitaetsallee GW I

Bremen, D-28334

Germany

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 20,733

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Top 20,733

in Total Papers Downloads

2,545

SSRN CITATIONS

0

CROSSREF CITATIONS

3

Scholarly Papers (16)

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 Bremen
Downloads 698 (39,677)
Citation 3

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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 Bremen
Downloads 452 (69,204)

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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 Bremen and University of Bamberg
Downloads 229 (146,106)

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

4.

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 181 (181,778)

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

5.

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 143 (221,781)

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Intelligence, Institutions, National culture, Earnings management

6.

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 Bamberg
Downloads 140 (225,544)

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Asymmetric Cost Behavior; Listing Cohorts; Adjustment Costs

7.

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 Bremen
Downloads 138 (228,186)
Citation 1

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Bond market; Financial distress; Information signals

8.

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 Heinrich Heine University Düsseldorf
Downloads 127 (243,416)

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

9.

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 Bremen, University of Bayreuth and University of Bayreuth
Downloads 117 (258,885)

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

10.

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 Bremen and University of Bamberg
Downloads 114 (263,608)

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

11.

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 107 (275,621)

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Board of Directors, Gender Equality, Institutional Environment

12.

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

Number of pages: 33 Posted: 26 Aug 2016 Last Revised: 05 Mar 2020
Thomas R. Loy
University of Bremen
Downloads 71 (355,255)

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Financial reporting, Tax incentives, tax enforcement

13.

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 28 (518,427)

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14.

How Does the Stock Market Value Female Directors? International Evidence

Forthcoming in Business & Society
Posted: 05 Mar 2018 Last Revised: 07 Jul 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

15.

'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 Bremen

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

16.

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 Bremen

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Audit quality, Earnings quality, Private firms