Paraskevi Vicky Kiosse

University of Exeter Business School

Associate Professor of Accounting

Exeter, EX4 4PU

United Kingdom

  • University of Exeter Business School

SCHOLARLY PAPERS

7

DOWNLOADS

2,039

SSRN CITATIONS

9

CROSSREF CITATIONS

10

Scholarly Papers (7)

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1.

Have Changes in Pension Accounting Changed Pension Provision? A Review of the Evidence

Accounting and Business Research, Vol. 39, No. 3, 2009
Number of pages: 39 Posted: 28 Mar 2009
Paraskevi Vicky Kiosse and Ken V. Peasnell
University of Exeter Business School and Lancaster University - Department of Accounting and Finance
Downloads 749 (66,129)
Citation 2

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pension provision, accounting standards, pension regulation, portfolio asset composition, post-retirement health care

2.

The Influence of Manager-Analyst Interactions on Street Earnings: Evidence from Conference Calls and Excluded Analysts

Number of pages: 53 Posted: 27 Jun 2017 Last Revised: 13 Feb 2019
Ervin L. Black, Theodore E. Christensen, Paraskevi Vicky Kiosse and Thomas D. Steffen
Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Exeter Business School and Yale University School of Management
Downloads 519 (104,857)
Citation 4

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non-GAAP performance measures, street earnings, conference calls, earnings press releases, analyst disagreement

3.

The Impact of Accounting Standards on Pension Investment Decisions

Number of pages: 73 Posted: 04 Jul 2017 Last Revised: 02 Nov 2017
Christian Barthelme, Paraskevi Vicky Kiosse and Thorsten Sellhorn
WHU - Otto Beisheim School of Management, University of Exeter Business School and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 275 (213,429)
Citation 5

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Defined Benefit Plans, Pension Accounting, Pension Asset Allocation, IAS 19R

4.

Balance Sheet Smoothing

TRR 266 Accounting for Transparency Working Paper Series No. 106, 2022
Number of pages: 102 Posted: 13 Dec 2022
Tobias Witter, Thorsten Sellhorn, Jens Mueller and Paraskevi Vicky Kiosse
Humboldt-Universität zu Berlin, Ludwig-Maximilians-Universitaet (LMU) Munich, Paderborn University and University of Exeter Business School
Downloads 169 (336,956)

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balance sheet volatility, balance sheet smoothing, real effects, defined benefit plans, IAS 19R

5.

Labor Unemployment Insurance and Pension Asset Allocations

Number of pages: 60 Posted: 03 Jun 2020
Yina Liang, Paraskevi Vicky Kiosse and Monika Tarsalewska
Zhejiang University of Finance and Economics, University of Exeter Business School and University of Exeter Business School
Downloads 113 (463,508)
Citation 1

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Unemployment Risk, Pension Investments, Corporate Financial Policies, Earnings Management, Pension Plan Freezes

6.

Pension Deficits and Corporate Financial Policy: Does Accounting Transparency Matter?

Forthcoming, European Accounting Review
Number of pages: 82 Posted: 31 Jul 2020
Fani Kalogirou, Paraskevi Vicky Kiosse and Peter F. Pope
UCP-Católica Lisbon School of Business and Economics, University of Exeter Business School and Bocconi University
Downloads 110 (472,813)

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accounting transparency, defined benefit pension plans, capital structure, off- balance sheet liabilities, credit market

7.

Equity market reactions to increased balance sheet volatility

TRR 266 Accounting for Transparency Working Paper Series No. 112
Number of pages: 41 Posted: 19 Dec 2022
Christian Barthelme, Paraskevi Vicky Kiosse and Thorsten Sellhorn
WHU - Otto Beisheim School of Management, University of Exeter Business School and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 104 (492,303)

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pension accounting, balance sheet volatility, contracting, transparency