Igor Goncharov

Lancaster University - Department of Accounting and Finance

The Management School

Lancaster LA1 4YX

United Kingdom

SCHOLARLY PAPERS

21

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CITATIONS
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Top 7,152

in Total Papers Citations

78

Scholarly Papers (21)

1.

Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany

Number of pages: 29 Posted: 26 Mar 2003
Igor Goncharov and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Faculty of Business Studies and Economics
Downloads 5,353 (1,300)
Citation 9

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earnings management, reporting incentives, international accounting standards

2.

Do Fair Value Adjustments Influence Dividend Policy?

Accounting and Business Research, Vol. 42, No. 1, 2011
Number of pages: 34 Posted: 23 Feb 2009 Last Revised: 08 Jun 2010
Igor Goncharov and Sander van Triest
Lancaster University - Department of Accounting and Finance and University of Amsterdam - Amsterdam Business School
Downloads 1,288 (14,500)
Citation 2

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fair value accounting, dividend policy, earnings persistence

3.

Fair Value and Audit Fees

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 03 Jun 2011 Last Revised: 05 Sep 2013
Igor Goncharov, Eddie Riedl and Thorsten Sellhorn
Lancaster University - Department of Accounting and Finance, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,091 (18,714)
Citation 6

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fair value, audit fees, audit pricing, real estate industry, IFRS

Does Compliance with the German Corporate Governance Code Have an Impact on Stock Valuation? An Empirical Analysis

University of Bremen Working Paper
Number of pages: 23 Posted: 29 Nov 2004
Jochen Zimmermann, Igor Goncharov and Joerg R. Werner
University of Bremen - Faculty of Business Studies and Economics, Lancaster University - Department of Accounting and Finance and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 985 (21,385)
Citation 29

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Corporate governane, value relevance, Germany, code of conduct

Does Compliance with the German Corporate Governance Code have an Impact on Stock Valuation? An Empirical Analysis

Corporate Governance: An International Review, Vol. 14, No. 5, pp. 432-445, September 2006
Number of pages: 14 Posted: 17 Sep 2006
Igor Goncharov, Joerg R. Werner and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and University of Bremen - Faculty of Business Studies and Economics
Downloads 30 (473,281)
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5.

The Comprehensive Income Issue in Europe

Number of pages: 46 Posted: 10 Dec 2008 Last Revised: 31 Aug 2009
Igor Goncharov and Allan Hodgson
Lancaster University - Department of Accounting and Finance and University of Queensland - Faculty of Business, Economics and Law
Downloads 1,013 (20,894)

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comprehensive income, value relevance, IFRS, accounting conservatism

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Forthcoming in Journal of Accounting Research
Number of pages: 59 Posted: 19 Aug 2011 Last Revised: 29 Aug 2014
Igor Goncharov and Martin Jacob
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management
Downloads 784 (29,685)
Citation 6

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accrual accounting, income smoothing, tax revenues, corporate tax base

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
Igor Goncharov and Martin Jacob
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management

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accrual accounting; income smoothing; corporate tax revenues; corporate tax base

7.

Earnings Management When Incentives Compete: The Role of Tax Accounting in Russia

Number of pages: 41 Posted: 26 Nov 2004
Igor Goncharov and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Faculty of Business Studies and Economics
Downloads 733 (33,068)
Citation 7

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Earnings management, reporting incentives, income taxes, transition economies

8.

Reassessing the Role of Book-Tax Conformity

Number of pages: 45 Posted: 28 Mar 2007 Last Revised: 23 Apr 2009
Igor Goncharov and Joerg R. Werner
Lancaster University - Department of Accounting and Finance and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 648 (38,971)
Citation 2

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Consolidation, Accounting Conservatism, Book-Tax Conformity, Legal System

9.
Downloads 647 ( 39,074)
Citation 5

(Why) Do Central Banks Care about Their Profits?

Number of pages: 78 Posted: 05 Jun 2017 Last Revised: 17 Jul 2018
Igor Goncharov, Vasso Ioannidou and Martin C. Schmalz
Lancaster University - Department of Accounting and Finance, Lancaster University - Management School and University of Oxford - Finance
Downloads 588 (43,856)
Citation 6

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Central Banks, Profitability, Non-Traditional Central Banking, Monetary Stability

(Why) Do Central Banks Care About Their Profits?

CESifo Working Paper Series No. 6546
Number of pages: 63 Posted: 24 Jul 2017
Igor Goncharov, Vasso Ioannidou and Martin C. Schmalz
Lancaster University - Department of Accounting and Finance, Lancaster University - Management School and University of Oxford - Finance
Downloads 59 (360,007)

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central banks, profitability, non-traditional central banking, monetary stability

10.

Stale and Scale Effects in Markets-Based Accounting Research: Evidence from the Valuation of Dividends

European Accounting Review, Vol 23, No. 1, pp. 23-55, 2014
Number of pages: 63 Posted: 09 Mar 2012 Last Revised: 04 Sep 2014
Igor Goncharov and David Veenman
Lancaster University - Department of Accounting and Finance and University of Amsterdam - Amsterdam Business School (ABS)
Downloads 638 (39,844)
Citation 4

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Scale Effect, Valuation, Dividends, Signaling

11.

Does Reporting Transparency Affect Industry Coordination? Evidence from the Duration of International Cartels

Forthcoming in The Accounting Review
Number of pages: 51 Posted: 25 Nov 2014 Last Revised: 17 Jul 2018
Igor Goncharov and Caspar David Peter
Lancaster University - Department of Accounting and Finance and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 495 (55,318)
Citation 1

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Reporting transparency, IFRS, competition, implicit contracts, cartels

12.

Accounting Profitability and the Political Process: The Case of R&D Accounting in the Pharmaceutical Industry

Number of pages: 51 Posted: 29 Nov 2014 Last Revised: 21 Dec 2018
Igor Goncharov, Jörg Mahlich and B. Burcin Yurtoglu
Lancaster University - Department of Accounting and Finance, Heinrich Heine University Dusseldorf - Duesseldorf Institute for Competition Economics (DICE) and WHU - Otto Beisheim School of Management
Downloads 440 (64,017)

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Pharmaceutical Firms, ROE, Accounting for R&D, Regulation, Public Interest, Interest Groups

Unintended Consequences of Changing Accounting Standards: The Case of Fair Value Accounting and Mandatory Dividends

Number of pages: 40 Posted: 06 Jul 2010 Last Revised: 12 Mar 2014
Igor Goncharov and Sander van Triest
Lancaster University - Department of Accounting and Finance and University of Amsterdam - Amsterdam Business School
Downloads 425 (66,101)
Citation 5

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dividend policy, fair value accounting, IFRS, mandatory dividends

Unintended Consequences of Changing Accounting Standards: The Case of Fair Value Accounting and Mandatory Dividends

Abacus, Vol. 50, Issue 3, pp. 341-367, 2014
Number of pages: 27 Posted: 17 Sep 2014
Igor Goncharov and Sander van Triest
Lancaster University - Department of Accounting and Finance and University of Amsterdam - Amsterdam Business School
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Dividend policy, Fair value accounting, IFRS, Mandatory dividends.

14.

Legislative Demands and Economic Realities: Company and Group Accounts Compared

Number of pages: 46 Posted: 31 Jan 2006 Last Revised: 24 Mar 2008
Igor Goncharov, Joerg R. Werner and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and University of Bremen - Faculty of Business Studies and Economics
Downloads 376 (77,128)
Citation 4

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consolidation, earnings quality, harmonization, company law, book-tax conformity

15.

Supply and Demand of Accounting Information: The Case of Bank Financing in Russia

Number of pages: 35 Posted: 27 Jul 2006
Igor Goncharov and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Faculty of Business Studies and Economics
Downloads 302 (98,781)
Citation 1

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earnings management, reporting incentives, bank financing, transition economies

16.

Information Asymmetry and the Comparative Level of Accounting Accruals

Number of pages: 36 Posted: 05 Jul 2011
Universidad de Alicante-Dpto. Economía Financiera, Lancaster University - Department of Accounting and Finance, University of Queensland - Faculty of Business, Economics and Law and Kasetsart University - Faculty of Management Sciences
Downloads 238 (126,798)

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Insider trading, earnings predictability, market based accounting accruals, analyst forecasts, information asymmetry

17.

Predictive Ability and Market Pricing of Fair Value Earnings Components for Closed-End Funds

Number of pages: 50 Posted: 03 Feb 2016 Last Revised: 04 Jul 2017
Igor Goncharov, Daniel W. Collins and Wei Chen
Lancaster University - Department of Accounting and Finance, University of Iowa - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 234 (129,023)

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realized and unrealized gains/losses, closed-end funds, market timing, disposition effect, pricing of fair value earnings components

18.

Disclosure Choice When Market-Wide Externalities Matter: Evidence from IFRS Adoptions by Central Banks

Number of pages: 75 Posted: 24 Feb 2019 Last Revised: 16 Jun 2019
Igor Goncharov, Zoltán Novotny-Farkas and Xiaoyong Wu
Lancaster University - Department of Accounting and Finance, Lancaster University - Management School and Lancaster University - Lancaster University Management School
Downloads 51 (379,953)
Citation 1

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Central Banks, IFRS, Accounting Choice, Disclosure Externalities

19.

The Supply of and Demand for Accounting Information: The Case of Bank Financing in Russia

Economics of Transition, Vol. 15, No. 2, pp. 257-283, April 2007
Number of pages: 27 Posted: 03 Apr 2007
Igor Goncharov and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Faculty of Business Studies and Economics
Downloads 17 (532,230)
Citation 3
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20.

Asymmetric Trading by Insiders – Comparing Abnormal Returns and Earnings Prediction in Spain and Australia

Accounting & Finance, Vol. 53, Issue 1, pp. 163-184, 2013
Number of pages: 22 Posted: 16 Mar 2013
Lancaster University - Department of Accounting and Finance, University of Queensland - Faculty of Business, Economics and Law, Universidad de Alicante-Dpto. Economía Financiera and Kasetsart University - Faculty of Management Sciences
Downloads 1 (643,078)
Citation 2
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Insider trading, Earnings predictability, Market‐based accounting accruals, Analyst forecasts, Information asymmetry

21.

Are Impairments and Unrealized Losses Equally (Un)timely?

Posted: 16 Dec 2018
Sanjay Bissessur, Igor Goncharov and Sander van Triest
Amsterdam Business School - University of Amsterdam, Lancaster University - Department of Accounting and Finance and University of Amsterdam - Amsterdam Business School

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loss timeliness, long-lived assets, investment property, impairment, unrealized losses, real estate firms, financial crisis.