Ken V. Peasnell

Lancaster University - Department of Accounting and Finance

Professor

The Management School

Lancaster LA1 4YX

United Kingdom

  • Lancaster University - Department of Accounting and Finance

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    • Tel: +44 1524 593631
    • Fax: +44 1524 847321
SCHOLARLY PAPERS

30

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SSRN CITATIONS
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Top 9,209

in Total Papers Citations

91

CROSSREF CITATIONS

71

Scholarly Papers (30)

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1.

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 3,763 (4,917)
Citation 62

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

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 2,982 (7,238)
Citation 9

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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 1,284 (26,760)
Citation 19

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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
Dan Amiram, Wayne R. Landsman, Ken V. Peasnell and Catherine Shakespeare
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 1,099 (33,532)
Citation 9

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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 1,010 (37,817)

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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
Wayne R. Landsman, Ken V. Peasnell and Catherine Shakespeare
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 842 (48,754)
Citation 14

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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 784 (53,689)
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 767 (55,271)
Citation 5

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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 735 (58,553)

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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 707 (61,771)
Citation 2

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

11.

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 696 (62,930)
Citation 3

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

12.

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
Dan Amiram, Justin Chircop, Wayne R. Landsman and Ken V. Peasnell
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 626 (72,007)
Citation 4

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13.

Managerial Equity Ownership and the Demand for Outside Directors

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 613 (74,095)
Citation 21

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Managerial ownership, Board of directors, Cadbury Report

14.

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 562 (82,601)
Citation 1

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

15.

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 543 (86,019)
Citation 7

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Dirty Surplus Accounting, Equity Valuation, Hedge Returns

16.

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 261 (195,399)
Citation 1

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IFRS, Value relevance, Analyst Forecasts, Valuation, Earnings

17.

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 259 (196,838)
Citation 4

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

18.

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
Peter Fiechter, Wayne R. Landsman, Ken V. Peasnell and Annelies Renders
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 198 (254,076)

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

19.

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 190 (263,643)

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

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 146 (329,971)

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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 88 (474,116)
Citation 2

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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 - Te Herenga Waka - School of Accounting and Commercial Law
Downloads 71 (537,345)

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

23.

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 - 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

24.

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, Audrey Wen‐Hsin Hsu, John O'Hanlon and Ken V. Peasnell
National Taiwan UniversityUniversity of Cambridge - Centre for Business Research (CBR), 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

25.

Earned Economic Income

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

Abstract:

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26.

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

Abstract:

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27.

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

Downloads 0 (1,030,294)

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

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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28.

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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29.

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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30.

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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