Ken V. Peasnell

Lancaster University - Department of Accounting and Finance

Professor

The Management School

Lancaster LA1 4YX

United Kingdom

SCHOLARLY PAPERS

33

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CITATIONS
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Top 7,157

in Total Papers Citations

113

Scholarly Papers (33)

Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?

Number of pages: 51 Posted: 05 Jan 2001
Ken V. Peasnell, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance
Downloads 3,566 (2,621)
Citation 2

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Corporate governance; Boards of directors; Abnormal accruals; Earnings management

Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?

Journal of Business Finance & Accounting, Vol. 32, No. 7-8, pp. 1311-1346, September 2005
Number of pages: 20 Posted: 27 Mar 2006
Ken V. Peasnell, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance
Downloads 21 (530,806)
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2.

Outside Directors, Board Effectiveness, and Earnings Management

Number of pages: 33 Posted: 16 Sep 1998
Peter F. Pope, Ken V. Peasnell and Steven Young
Bocconi University, Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Downloads 2,690 (4,337)
Citation 5

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3.

Residual Income and Value-Creation: The Missing Link

Number of pages: 36 Posted: 26 Mar 2001
John O'Hanlon and Ken V. Peasnell
Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 1,215 (16,026)
Citation 10

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Residual income; EVA; Valuation; Performance measurement

4.

Market Reaction to Securitization Retained Interest Impairments during the Financial Crisis of 2007-2008: Are Implicit Guarantees Worth the Paper They’re Not Written On?

Number of pages: 62 Posted: 19 Nov 2009 Last Revised: 19 Sep 2012
Tel Aviv University - Coller School of Management, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business
Downloads 1,023 (20,764)
Citation 3

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securitizations, asset writedowns, retained interest, information asymmetry, financial crisis, financial institutions

5.

Accrual Management to Meet Earnings Targets: Did Cadbury Make a Difference?

WP 99/008
Number of pages: 43 Posted: 15 Jun 1999
Ken V. Peasnell, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance
Downloads 926 (24,037)

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6.

Are Asset Securitizations Sales or Loans?

University of Michigan Ross School of Business Research Paper
Number of pages: 36 Posted: 17 Aug 2006
University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business
Downloads 807 (29,193)
Citation 6

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securitizations, SPE, SFAS 140, guarantee

7.

Residual Income Valuation: Are Inflation Adjustments Necessary?

Number of pages: 28 Posted: 18 Feb 2003
John O'Hanlon and Ken V. Peasnell
Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 739 (32,949)
Citation 2

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equity valuation, residual income, inflation

8.

The Value Relevance of Alternative Methods of Accounting for Employee Stock Options

Number of pages: 52 Posted: 01 Aug 2004
Wayne R. Landsman, Ken V. Peasnell, Peter F. Pope and Shu Yeh
University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance, Bocconi University and National Taiwan University - Department of Accounting
Downloads 723 (33,989)
Citation 4

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Employee stock options, value relevance

9.

Residual Income Valuation Models and Inflation

European Accounting Review Forthcoming
Number of pages: 39 Posted: 29 May 2007 Last Revised: 05 May 2010
David J. Ashton, Ken V. Peasnell and Pengguo Wang
University of Bristol - Department of Economics, Lancaster University - Department of Accounting and Finance and Xfi, University of Exeter
Downloads 682 (36,783)

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Residual Income Models, Inflation, Equity Valuation models

10.

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 666 (37,926)
Citation 1

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

11.

Managerial Equity Ownership and the Demand for Outside Directors

EFMA 2002 London Meetings
Number of pages: 33 Posted: 20 Jun 2002
Ken V. Peasnell, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance
Downloads 562 (47,517)
Citation 5

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Managerial ownership, Board of directors, Cadbury Report

12.

Error in Constant Growth Accounting Valuation Models

Number of pages: 20 Posted: 07 Nov 2005
Richard P. Brief, John O'Hanlon and Ken V. Peasnell
New York University, Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 532 (50,869)
Citation 1

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parameterized valuation models, non vanishing terminal value, RIV, AEG

13.

Do Investors Understand Really Dirty Surplus?

Accounting Review, Forthcoming
Number of pages: 50 Posted: 25 Jul 2010
Wayne R. Landsman, Bruce L. Miller, Ken V. Peasnell and Shu Yeh
University of North Carolina Kenan-Flagler Business School, University of California, Los Angeles (UCLA) - Accounting Area, Lancaster University - Department of Accounting and Finance and National Taiwan University - College of Management
Downloads 440 (64,534)
Citation 2

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Dirty Surplus Accounting, Equity Valuation, Hedge Returns

14.

Mandatorily Disclosed Materiality Thresholds, their Determinants, and their Association with Earnings Multiples

Columbia Business School Research Paper No. 15-69
Number of pages: 53 Posted: 18 Jul 2015 Last Revised: 10 May 2017
Tel Aviv University - Coller School of Management, Lancaster University Management School, University of North Carolina Kenan-Flagler Business School and Lancaster University - Department of Accounting and Finance
Downloads 417 (68,810)
Citation 3

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15.

Economic Profitability and the Accounting Rate of Return

Number of pages: 41 Posted: 24 Mar 2012
Carlo Alberto Magni and Ken V. Peasnell
Università degli studi di Modena e Reggio Emilia (UNIMORE) - School of Doctorate E4E (Engineering for Economics-Economics for Engineering) and Lancaster University - Department of Accounting and Finance
Downloads 381 (76,549)
Citation 1

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economic profitability, internal rate of return, accounting rate of return

16.

Institution-Specific Value

BIS Working Paper No. 210
Number of pages: 26 Posted: 20 Sep 2007
Ken V. Peasnell
Lancaster University - Department of Accounting and Finance
Downloads 236 (128,817)
Citation 4

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Financial statements, fair value, financial reporting, institution-specific value

Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 52 Posted: 24 Jul 2012 Last Revised: 28 Mar 2013
Young-Soo Choi, Ken V. Peasnell and Joao Toniato
Sungkyunkwan University, Lancaster University - Department of Accounting and Finance and UBS Investment Bank
Downloads 233 (129,972)

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IFRS, Value relevance, Analyst Forecasts, Valuation, Earnings

Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence

Journal of Business Finance & Accounting, Vol. 40, Issue 7-8, pp. 741-768, 2013
Number of pages: 28 Posted: 15 Nov 2013
Young-Soo Choi, Ken V. Peasnell and Joao Toniato
Sungkyunkwan University, Lancaster University - Department of Accounting and Finance and UBS Investment Bank
Downloads 0
Citation 1
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IFRS, value relevance, analyst forecasts, valuation, earnings

18.

The Challenges the Changing Landscape of Banking Poses for Accounting and Financial Reporting

UNC Kenan-Flagler Research Paper No. 2013-18
Number of pages: 34 Posted: 07 Feb 2013
Wayne R. Landsman and Ken V. Peasnell
University of North Carolina Kenan-Flagler Business School and Lancaster University - Department of Accounting and Finance
Downloads 164 (180,357)

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securitizations, options, credit-linked notes, financial institutions, accounting disclosures

19.

The IFRS Option to Reclassify Financial Assets out of Fair Value in 2008: The Roles Played by Regulatory Capital and Too-Important-To-Fail Status

Review of Accounting Studies, Forthcoming, Kenan Institute of Private Enterprise Research Paper No. 19-18
Number of pages: 49 Posted: 09 May 2017
University of Neuchatel - Institute of Financial Analysis, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and Maastricht University
Downloads 160 (184,183)

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Too Important to Fail, Fair Value Accounting, Bank Regulation, Financial Crisis

20.

How Do Sell-Side Analysts Obtain P/E Multiples to Value Firms?

Forthcoming, Accounting and Business Research 2017
Number of pages: 46 Posted: 03 Aug 2016 Last Revised: 05 Aug 2016
Yuan Yin, Ken V. Peasnell and Herbert G. Hunt, III
Independent, Lancaster University - Department of Accounting and Finance and California Polytechnic State University
Downloads 96 (270,791)

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Relative valuation, analyst target P/E multiple, P/E multiple premium, growth and risk premiums, deviation from long-run average

21.

The Term Structure of Capital Values: An Accounting-Based Framework for Measuring Economic Profitability

Number of pages: 31 Posted: 05 Sep 2015
Carlo Alberto Magni and Ken V. Peasnell
Università degli studi di Modena e Reggio Emilia (UNIMORE) - School of Doctorate E4E (Engineering for Economics-Economics for Engineering) and Lancaster University - Department of Accounting and Finance
Downloads 70 (327,641)

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Average ROA, value creation, disequilibrium, term structure

22.

Analysts' Stock Recommendations, Earnings Growth and Risk

Accounting and Finance, Forthcoming
Number of pages: 51 Posted: 05 Apr 2016
Ken V. Peasnell, Yuan Yin and Martien Jan Peter Lubberink
Lancaster University - Department of Accounting and Finance, Independent and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 50 (386,328)

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stock recommendations, long-term growth forecast, really long-term growth, nonlinearity

23.

Book Reviews

Corporate Governance: An International Review, Vol. 12, No. 3, pp. 403-407, July 2004
Number of pages: 5 Posted: 09 Jul 2004
John Moores University - Business School, University of London - Royal Holloway College, Lancaster University - Department of Accounting and Finance and Independent
Downloads 24 (496,363)
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24.

Financial Distress and the Earnings‐Sensitivity‐Difference Measure of Conservatism

Abacus, Vol. 47, Issue 3, pp. 284-314, 2011
Number of pages: 31 Posted: 07 Sep 2011
Audrey Wen‐Hsin Hsu, John O'Hanlon and Ken V. Peasnell
affiliation not provided to SSRN, Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 2 (636,413)
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Accounting, Asymmetric timeliness, Conditional conservatism, Conservatism, Financial distress

25.

The Use of The R2 as a Measure of Firm-Specific Information: A Cross-Country Critique

Journal of Business Finance & Accounting, Vol. 37, Issue 1-2, pp. 1-26, January/March 2010
Number of pages: 26 Posted: 02 Feb 2010
Paulo Alves, Ken V. Peasnell and Paul A. Taylor
Católica Porto Business School, Portugal, Lancaster University - Department of Accounting and Finance and Lancaster University
Downloads 1 (649,034)
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26.

The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry And the Moderating Effect of Own Credit Risk Gains and Losses

Forthcoming,The Accounting Review DOI/10.2308/accr-52070
Posted: 26 Mar 2018
Joana C. Fontes, Argyro Panaretou and Ken V. Peasnell
UCP - Católica Lisbon School of Business & Economics, Lancaster University - Management School and Lancaster University - Department of Accounting and Finance

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mixed-attribute model; own credit risk; fair value option; financial instruments

27.

The Basu Measure as an Indicator of Conditional Conservatism: Evidence from U.K. Earnings Components

European Accounting Review, Forthcoming
Posted: 14 May 2013
Audrey Wen‐Hsin Hsu, John O'Hanlon and Ken V. Peasnell
National Taiwan University, Lancaster University Management School and Lancaster University - Department of Accounting and Finance

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Accounting, Conservatism, Conditional conservatism, Asymmetric timeliness, Basu (1997), Earnings components

28.

Earned Economic Income

Posted: 01 Sep 1999
Ken V. Peasnell
Lancaster University - Department of Accounting and Finance

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29.

Outside Directors, Board Effectiveness, and Abnormal Accruals

WP 99/006
Posted: 14 Jun 1999
Ken V. Peasnell, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance

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Wall Street's Contribution to Management Accounting: The Stern Stewart Eva Financial Management System

Lancaster University Working Paper WP 98/011
Posted: 03 Sep 1998
John O'Hanlon and Ken V. Peasnell
Lancaster University Management School and Lancaster University - Department of Accounting and Finance

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Wall Street's Contribution to Management Accounting: The Stern Stewart Eva Financial Management System

Management Accounting Research, Vol. 8, No. 4, December 1998
Posted: 03 Nov 1998
John O'Hanlon and Ken V. Peasnell
Lancaster University Management School and Lancaster University - Department of Accounting and Finance

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31.

Fixed Asset Revaluation and Equity Depletion in the UK

WP 98/005
Posted: 19 Apr 1998
Y.C. Lin and Ken V. Peasnell
Lancaster University and Lancaster University - Department of Accounting and Finance

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32.

Second Thoughts on the Analytical Properties of Earned Economic Income

Working Paper No. 95/007
Posted: 25 Feb 1998
Ken V. Peasnell
Lancaster University - Department of Accounting and Finance

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33.

The Use of the Qualitative Characteristic of Reliability in Resolving the Conflict Over the Choice of Valuation Basis for Financial Reporting

Lancaster University Working Paper WP 94/13
Posted: 22 May 1995
Pelham Gore, Michael J. Mumford and Ken V. Peasnell
Lancaster University, Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance

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