Paul J. M. Klumpes

Nottingham Trent University

Professor of Finance and Risk Accounting

Burton Street

Nottingham NG1 4BU, NG1 4LN

United Kingdom

SCHOLARLY PAPERS

29

DOWNLOADS
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Top 12,402

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3,764

CITATIONS
Rank 27,152

SSRN RANKINGS

Top 27,152

in Total Papers Citations

15

Scholarly Papers (29)

1.

Competition Among Pressure Groups for Political Influence Over the Determination of Accounting Standards

Number of pages: 32 Posted: 27 Sep 1998
Paul J. M. Klumpes
Nottingham Trent University
Downloads 625 (41,028)

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2.

The Impact of UK Pension Accounting Rule Change on Pension Curtailment Decisions

Number of pages: 38 Posted: 30 Sep 2003
Paul J. M. Klumpes, Yong Li and Mark Whittington
Nottingham Trent University, King's College London and Warwick Business School
Downloads 565 (46,866)
Citation 3

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actuarial funding method, pension accounting

3.

Financial Sustainability, Accounting and Society

Number of pages: 33 Posted: 03 May 2011 Last Revised: 22 Jan 2015
Paul J. M. Klumpes, Martin McKee, Rifat A. Atun and Liyan Tang
Nottingham Trent University, London School of Hygiene and Tropical Medicine, Imperial College London and affiliation not provided to SSRN
Downloads 390 (74,025)

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Financial sustainability, health care trust, under funding practices

4.

Mergers and Acquisitions in the Global Insurance Industry: Valuation Effects

Fox School of Business Research Paper No. 15-064
Number of pages: 37 Posted: 04 Feb 2015 Last Revised: 08 Aug 2018
J David Cummins, Paul J. M. Klumpes and Mary A. Weiss
Temple University - Risk Management & Insurance & Actuarial Science, Nottingham Trent University and Temple University
Downloads 369 (78,964)
Citation 1

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Mergers, acquisitions, insurance industry, event study

5.

Determinants of Expected Rate of Return on Pension Assets: Evidence from the UK

Number of pages: 45 Posted: 30 May 2007
Yong Li and Paul J. M. Klumpes
King's College London and Nottingham Trent University
Downloads 366 (79,738)
Citation 1

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pension accounting, ERR, managerial opportunism, contracting cost incentives

6.

Incentives Facing Life Insurance Firms to Manage Actuarial Earnings: Evidence from Australia and the UK

Number of pages: 44 Posted: 21 Nov 2000
Paul J. M. Klumpes
Nottingham Trent University
Downloads 315 (94,441)
Citation 4

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7.

The Impact of Hedge Accounting Rules on Enterprise Risk Management Adoption Practices by Multinationals

Number of pages: 37 Posted: 16 Mar 2011
Paul J. M. Klumpes, Pengguo Wang, Liyan Tang and Abhay Abhyankar
Nottingham Trent University, Xfi, University of Exeter, affiliation not provided to SSRN and University of Exeter Business School, University of Exeter
Downloads 305 (97,818)
Citation 1

Abstract:

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Enterprise Risk Management, Derivative exposure, multinationals

8.

The Pricing of Audit and Non-Audit Services in a Regulated Environment: A Longitudinal Study of the UK Life Insurance Industry

Paul Klumpes, Iliya Komarev & Konstantinos Eleftheriou (2016) The pricing of audit and non-audit services in a regulated environment: a longitudinal study of the UK life insurance industry, Accounting and Business Research, 46:3, 278-302, DOI: 10.1080/00014788.2015.1056719
Number of pages: 49 Posted: 15 Mar 2012 Last Revised: 01 Dec 2018
Paul J. M. Klumpes, Iliya Komarev and Konstantinos Eleftheriou
Nottingham Trent University, EMLYON Business School - Casablanca Campus and University of Piraeus
Downloads 214 (140,804)
Citation 1

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audit fees, non-audit service fees, actuarial services, governance mechanisms, financial institutions

9.

Disclosure Effectiveness: Evidence from the Field

Number of pages: 64 Posted: 24 Jun 2007
Paul J. M. Klumpes and Stuart Manson
Nottingham Trent University and University of Essex
Downloads 199 (150,666)

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disclosure effectiveness, financial risk, purchase decisions

10.

The Changing Political Economy of Pension Fund Accounting Regulation: A Comparative Study of Four Anglo-American Countries

Number of pages: 58 Posted: 19 Feb 2011
Paul J. M. Klumpes
Nottingham Trent University
Downloads 154 (189,021)

Abstract:

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Pension Funds, Regulation

11.

Never the Twain Shall Meet? Addressing the Disconnection Between Banks’ Financial and Regulatory Reporting

Number of pages: 40 Posted: 19 Feb 2011
Paul J. M. Klumpes and Peter Welch
Nottingham Trent University and affiliation not provided to SSRN
Downloads 95 (270,931)
Citation 1

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BIS Capital, IFRS, Capital Ratios, Leverage Ratios, Reconciliation

12.

SPCEing It Up: The Credit Relevance of Non-Core Earnings Quality

Number of pages: 47 Posted: 29 Sep 2013 Last Revised: 30 Sep 2013
Paul J. M. Klumpes and Anne-lise Ronsse
Nottingham Trent University and EDHEC Business School
Downloads 65 (338,576)

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non-core earnings, total non-core accruals, expected credit rating, pensions, risk management

13.

A Modified 'Square Root' Process for Determining the Value of the Option to (Dis)Invest

Journal of Business Finance & Accounting, Vol. 31, No. 9-10, pp. 1449-1481, November 2004
Number of pages: 34 Posted: 29 Nov 2004
Paul J. M. Klumpes and Mark J. Tippett
Nottingham Trent University and Loughborough University - Business School
Downloads 29 (466,635)
Citation 2
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14.

Competition Among Stakeholder Groups for Political Influence Over Business Regulation: The Case of the UK Pensions Industry

Economic Affairs, Vol. 23, pp. 4-10, September 2003
Number of pages: 7 Posted: 01 Oct 2003
Paul J. M. Klumpes
Nottingham Trent University
Downloads 28 (471,543)
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15.

The Hidden Public Pension Obligations in Six European States: A Generational Accounting Perspective

Accounting Forum, Vol. 27, pp. 185-200, June 2003
Number of pages: 16 Posted: 21 Sep 2003
Paul J. M. Klumpes
Nottingham Trent University
Downloads 27 (476,644)
Citation 1
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16.

Editorial: Financial Services Regulation

Economic Affairs, Vol. 23, pp. 2-3, September 2003
Number of pages: 2 Posted: 03 Oct 2003
Paul J. M. Klumpes
Nottingham Trent University
Downloads 15 (544,509)
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17.

Determinants of the Pension Curtailment Decisions of UK Firms

Journal of Business Finance & Accounting, Vol. 36, Issue 7-8, pp. 899-924, September/October 2009
Number of pages: 26 Posted: 13 Oct 2009
Paul J. M. Klumpes, Mark Whittington and Yong Li
Nottingham Trent University, University of Aberdeen and King's College London
Downloads 2 (631,365)
Citation 3
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18.

Stock Market Sensitivity to U.K. Firms' Pension Discounting Assumptions

Risk Management and Insurance Review, Vol. 10, Issue 2, pp. 221-246, 2007
Number of pages: 26 Posted: 09 Apr 2012
Paul J. M. Klumpes and Kevin McMeeking
Nottingham Trent University and University of Exeter Business School - Department of Finance
Downloads 1 (644,032)
Citation 2
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19.

Pension Transparency and Idiosyncratic Risk: An Empirical Study of Debt-Equity Implications for Cost of Capital

Posted: 26 Feb 2011
Paul J. M. Klumpes and Pengguo Wang
Nottingham Trent University and Xfi, University of Exeter

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Pension Plans, Cost of Capital

20.

Measuring PAYG Pension Liabilities of Listed Chinese SOEs to Incorporate Future Cash Flows

Posted: 02 Sep 2008 Last Revised: 25 Jan 2019
Liyan Tang and Paul J. M. Klumpes
affiliation not provided to SSRN and Nottingham Trent University

Abstract:

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Pension accounting, Expected cash flow, Level 3 fair value, Chinese SOEs

21.

Determinants of Government Under-Funded Public Pension Liabilities in the OECD

European Accounting Review, Vol. 12, No. 3, pp. 489-513, 2003
Posted: 03 Sep 2003
Paul J. M. Klumpes
Nottingham Trent University

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Public pension liabilities, under-funding

22.

Incentives Facing Life Insurance Firms to Adopt Actuarial Income Smoothing: International Evidence

Posted: 30 Oct 2000
Paul J. M. Klumpes
Nottingham Trent University

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23.

Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK

Posted: 17 Jul 2000
Paul J. M. Klumpes and Mark Whittington
Nottingham Trent University and Warwick Business School

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Actuarial valuation method; Pension funding

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25.

Evaluating the Financial Performance of Pension Funds: An Individual Investor's Perspective

WP 98/004
Posted: 15 May 1998
Paul J. M. Klumpes and Michael S. McCrae
Nottingham Trent University and University of Wollongong, School of Mathematics and Applied Statistics

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26.

Pension Underfunding in the Australian Public Sector: A Generational Accounting Perspective

Posted: 10 Mar 1998
Paul J. M. Klumpes and Michael S. McCrae
Nottingham Trent University and University of Wollongong, School of Mathematics and Applied Statistics

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