Stefano Cascino

London School of Economics

Associate Professor

Houghton Street

London, WC2A 2AE

United Kingdom

http://www.lse.ac.uk/accounting/people/stefano-cascino

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SCHOLARLY PAPERS

12

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15,313

SSRN CITATIONS
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Top 13,690

in Total Papers Citations

53

CROSSREF CITATIONS

32

Scholarly Papers (12)

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1.

What Drives the Comparability Effect of Mandatory IFRS Adoption?

Review of Accounting Studies 20(1): 242-282, March 2015
Number of pages: 61 Posted: 14 May 2009 Last Revised: 21 Feb 2015
Stefano Cascino and Joachim Gassen
London School of Economics and Humboldt University of Berlin - School of Business and Economics
Downloads 3,096 (5,604)
Citation 14

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international accounting, IFRS, comparability, compliance, reporting incentives

2.

Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers

Accounting in Europe 11 (2): 185-209, December 2014
Number of pages: 42 Posted: 03 Feb 2014 Last Revised: 09 Jan 2015
Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam, Thomas Jeanjean and Thomas Jeanjean
London School of Economics, University of Bristol, School of Accounting and Finance, Universidad Carlos III de Madrid, Humboldt University of Berlin - School of Business and Economics, University of Warwick - Warwick Business School and ESSEC Business School - Department of Accounting and Management ControlESSEC Business School
Downloads 2,344 (8,669)
Citation 14

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Capital providers; Conceptual framework; Financial reporting information

3.

Earnings Management within Multinational Corporations

The Accounting Review 94 (4): 45-76
Number of pages: 99 Posted: 04 May 2010 Last Revised: 29 Aug 2019
Christof Beuselinck, Stefano Cascino, Marc Deloof and Ann Vanstraelen
Catholic University of Lille - IESEG School of Management, London School of Economics, University of Antwerp and Maastricht University
Downloads 2,205 (9,595)
Citation 10

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Earnings management, Multinational corporations, Subsidiaries, Consolidation, Regulatory arbitrage, Enforcement, Regulation

4.

The Usefulness of Financial Accounting Information: Evidence from the Field

The Accounting Review 96 (6): 73-102
Number of pages: 62 Posted: 28 Jul 2017 Last Revised: 24 Nov 2021
Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen and Shahed Imam
London School of Economics, University of Bristol, School of Accounting and Finance, Universidad Carlos III de Madrid, Humboldt University of Berlin - School of Business and Economics and University of Warwick - Warwick Business School
Downloads 1,904 (12,242)
Citation 3

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Decision Usefulness, Financial Reporting Objectives, Earnings Management, Corporate Governance, Investment Professionals, Relevance, Representational Faithfulness

5.

The Influence of Family Ownership on the Quality of Accounting Information

Family Business Review 23 (3): 246-265, September 2010
Number of pages: 36 Posted: 30 May 2010 Last Revised: 09 Jan 2015
Stefano Cascino, Amedeo Pugliese, Donata Mussolino and Chiara Sansone
London School of Economics, University of Padova - Department of Economics and Management, Second University of Naples and CSEF - University of Naples Federico II
Downloads 1,452 (18,604)
Citation 7

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Family Firms, Financial Reporting, Earnings Attributes, Accounting Quality

6.

Bankruptcy in Groups

Stanford University Graduate School of Business Research Paper No. 15-48
Number of pages: 104 Posted: 20 Aug 2015 Last Revised: 18 Jun 2021
William H. Beaver, Stefano Cascino, Maria M. Correia and Maureen F. McNichols
Stanford University, London School of Economics, London School of Economics and Political Science and Stanford University
Downloads 1,327 (21,274)
Citation 3

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Bankruptcy, Credit risk, Business groups, Subsidiaries, Veil piercing, Related-party transactions, Regulation

7.

Group Affiliation and Default Prediction

Management Science 68 (8): 3559-3584, May 2019, Stanford University Graduate School of Business Research Paper No. 16-46
Number of pages: 86 Posted: 12 Oct 2016 Last Revised: 16 Aug 2019
William H. Beaver, Stefano Cascino, Maria M. Correia and Maureen F. McNichols
Stanford University, London School of Economics, London School of Economics and Political Science and Stanford University
Downloads 1,010 (31,713)
Citation 7

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Default prediction, Business groups, Consolidation, Financial reporting transparency, Credit spreads

8.

Stock-Bond Return Co-Movement and Accounting Information

Downloads 830 ( 41,716)
Citation 2

Stock-Bond Return Co-Movement and Accounting Information

Journal of Business Finance and Accounting, Vol. 44(7-8), p. 1036-1072, August 2017
Number of pages: 66 Posted: 17 Aug 2015 Last Revised: 18 May 2018
Stefano Cascino
London School of Economics
Downloads 829 (41,220)

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Stock-bond correlation, Co-movement, Asset allocation, Hedge ratios, Credit risk, Wealth transfers, Accounting conservatism, Debt covenants

Stock‐Bond Return Co‐Movement and Accounting Information

Journal of Business Finance & Accounting, Vol. 44, Issue 7-8, pp. 1036-1072, 2017
Number of pages: 37 Posted: 03 Aug 2017
Stefano Cascino
London School of Economics
Downloads 1 (930,537)
Citation 1

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stock‐bond correlation, co‐movement, asset allocation, hedge ratios, credit risk, wealth transfers, accounting conservatism, debt covenants

9.

Labor Market Effects of Spatial Licensing Requirements: Evidence From CPA Mobility

Downloads 524 ( 75,648)

Labor Market Effects of Spatial Licensing Requirements: Evidence From CPA Mobility

Journal of Accounting Research 59 (1): 111-161, February 2021
Number of pages: 100 Posted: 12 Mar 2018 Last Revised: 16 Feb 2021
Stefano Cascino, Ane Tamayo and Felix Vetter
London School of Economics, London School of Economics & Political Science (LSE) and University of Mannheim
Downloads 524 (74,857)
Citation 1

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Occupational Licensing, CPA Licensure, CPA Mobility, Labor Market Outcomes, Auditing

Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility

Journal of Accounting Research, Volume 59, Issue 1
Posted: 18 Mar 2021
Stefano Cascino, Ane Tamayo and Felix Vetter
London School of Economics, London School of Economics & Political Science (LSE) and University of Mannheim

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occupational licensing; CPA licensure; CPA Mobility; labor market outcomes; auditing

10.

Does Consumer Protection Enhance Disclosure Credibility in Reward Crowdfunding?

Journal of Accounting Research 57 (5): 1247-1302, December 2019
Number of pages: 114 Posted: 12 Jun 2018 Last Revised: 15 Feb 2020
Stefano Cascino, Maria M. Correia and Ane Tamayo
London School of Economics, London School of Economics and Political Science and London School of Economics & Political Science (LSE)
Downloads 485 (83,136)
Citation 4

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Crowdfunding, Disclosure, Consumer Protection, Regulation, Enforcement

11.

Bridging Financial Reporting Research and Policy: A Discussion of 'The Impact of Accounting Standards on Pension Investment Decisions'

European Accounting Review 28 (1): 35-43, February 2019
Number of pages: 17 Posted: 01 Oct 2018 Last Revised: 19 Feb 2019
Stefano Cascino
London School of Economics
Downloads 125 (310,686)

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Regulation, Evidence-Based Policymaking, Accounting Standards, Pension Asset Allocation, IAS 19R, Real Effects

12.

Discussion of: 'The State Expropriation Risk and the Pricing of Foreign Earnings'

Journal of International Accounting Research 20 (2): 83-85, August 2021
Number of pages: 8 Posted: 11 Oct 2021
Stefano Cascino
London School of Economics
Downloads 11 (780,033)

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Value relevance; Expropriation risk; Foreign earnings; Multinational corporations