Leonidas C. Doukakis

University of Lausanne, HEC

Unil Chamberonne, Batiment Anthropole

Lausanne, 1015

Switzerland

  • University of Lausanne, HEC

SCHOLARLY PAPERS

8

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SSRN CITATIONS
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Top 30,539

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2

CROSSREF CITATIONS

20

Scholarly Papers (8)

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1.

The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities

Journal of Accounting and Public Policy (JAPP), Volume 33, Issue 6, Nov.–Dec. 2014, pages 551–572
Number of pages: 46 Posted: 17 Oct 2013 Last Revised: 03 Dec 2014
Leonidas C. Doukakis
University of Lausanne, HEC
Downloads 824 (29,777)
Citation 2

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International Financial Reporting Standards (IFRS), Accruals earnings management, Real earnings management, Differences-in-differences design, Firm-level incentives

2.

Corporate Governance and Accruals Earnings Management

Managerial and Decision Economics, Volume 32, Issue 7, Pages 439-456
Number of pages: 49 Posted: 19 Jul 2011 Last Revised: 03 Dec 2014
Leonidas C. Doukakis and Fivos V. Bekiris
University of Lausanne, HEC and Athens University of Economics and Business
Downloads 510 (56,314)

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Corporate Governance, Accruals Earnings Management, Corporate Governance Rating, Greece, Italy, Spain

3.

Do Goodwill Impairments by European Firms Provide Useful Information to Investors?

Forthcoming, Accounting in Europe
Number of pages: 34 Posted: 19 Oct 2016 Last Revised: 26 Oct 2016
Alain Schatt, Leonidas C. Doukakis, Corinne Bessieux and Elisabeth Walliser
University of Lausanne, HEC-Lausanne, University of Lausanne, HEC, Montpellier Business School and Université Côte d'Azur
Downloads 198 (159,106)

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4.

The Informativeness of Micro and Macro Information During Economic Crisis and Non-Crisis Periods: Evidence from Europe

Forthcoming, European Accounting Review
Number of pages: 44 Posted: 17 Oct 2016 Last Revised: 10 Jul 2019
Leonidas C. Doukakis, Dimitrios C. Ghicas (Gikas), Georgia Siougle and Theodore Sougiannis
University of Lausanne, HEC, Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business - Department of Accounting and Finance and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 156 (196,263)

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economic crisis; micro and macro information; profitability prediction; stock market valuation

5.

The Effect of IFRS on Investment Decisions: European Evidence during Crisis and Non Crisis Economic Conditions

Number of pages: 68 Posted: 20 Aug 2017
Leonidas C. Doukakis, Konstantinos Kapellas and Georgia Siougle
University of Lausanne, HEC, Athens University of Economics and Business and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 92 (290,155)
Citation 1

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Capital Investments, Cost of Equity Capital, IFRS, Voluntary versus Mandatory Adopters, Economic Crisis

6.

Market Valuations of Bargain Purchase Gains: Are These True Gains under IFRS?

Forthcoming, Accounting and Business Research
Number of pages: 49 Posted: 28 May 2019
Marwa Elnahass and Leonidas C. Doukakis
Newcastle University Business School and University of Lausanne, HEC
Downloads 28 (494,708)

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Bargain purchase gains; Negative goodwill; IFRS 3 revision; Accounting disclosure; Value relevance

7.

Banks’ Discretion over the Debt Valuation Adjustment for Own Credit Risk

Posted: 21 Feb 2017 Last Revised: 04 Feb 2019
Minyue Dong, Leonidas C. Doukakis and Stephen G. Ryan
University of Lausanne - Faculty of Business and Economics (HEC Lausanne), University of Lausanne, HEC and New York University (NYU) - Leonard N. Stern School of Business

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Debt valuation adjustment; DVA; Own credit risk; Fair value option for liabilities; Income smoothing

8.

The Accrual Anomaly in the U.K. Stock Market: Implications of Growth and Accounting Distortions

Journal of International Financial Markets, Institutions and Money, Vol. 32, pp. 256–277, 2014
Posted: 03 Jul 2014 Last Revised: 29 Nov 2016
Leonidas C. Doukakis and George A. Papanastasopoulos
University of Lausanne, HEC and University of Piraeus - Department of Business Administration

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accruals, growth, accounting distortions, profitability, stock returns