Vasiliki E. Athanasakou

Saint Mary's University, Canada - Sobey School of Business

Sobey Building 311

923 Robie Street

Halifax, Nova Scotia B3H 3C3

Canada

  • Saint Mary's University, Canada - Sobey School of Business

SCHOLARLY PAPERS

14

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SSRN CITATIONS
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Top 15,190

in Total Papers Citations

39

CROSSREF CITATIONS

50

Scholarly Papers (14)

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1.

Earnings Management or Forecast Guidance to Meet Analyst Expectations?

Accounting and Business Research, Vol. 39, No. 1, pp. 3-35, 2008
Number of pages: 53 Posted: 05 Apr 2009
Vasiliki E. Athanasakou, Norman C. Strong and Martin Walker
Saint Mary's University, Canada - Sobey School of Business, University of Manchester - Alliance Manchester Business School and The University of Manchester - Manchester Business School
Downloads 711 (63,314)
Citation 5

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meeting analyst expectations, abnormal accruals, earnings forecast guidance, classification shifting

2.

The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter?

Journal of Business Finance and Accounting, 2011 Vol. 38 (1/2), 58-94.
Number of pages: 51 Posted: 16 Oct 2007 Last Revised: 21 Nov 2013
Vasiliki E. Athanasakou, Norman C. Strong and Martin Walker
Saint Mary's University, Canada - Sobey School of Business, University of Manchester - Alliance Manchester Business School and The University of Manchester - Manchester Business School
Downloads 711 (63,314)
Citation 5

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analyst expectations, market reward, earnings management, classification shifting, earnings forecast guidance, opportunistic, informative

3.

Classificatory Income Smoothing: The Impact of a Change in Regime of Reporting Financial Performance

Journal of Accounting and Public Policy, Vol. 26, 2007
Number of pages: 54 Posted: 17 Sep 2007
Vasiliki E. Athanasakou, Norman C. Strong and Martin Walker
Saint Mary's University, Canada - Sobey School of Business, University of Manchester - Alliance Manchester Business School and The University of Manchester - Manchester Business School
Downloads 576 (82,539)

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classificatory income smoothing, extraordinary and exceptional items, sustainable profitability, earnings persistence

4.

Mandatory Annual Report Descriptions of Business Model and Strategy, Investor Uncertainty, and Disclosure Cascade Effects

Number of pages: 81 Posted: 14 Aug 2018 Last Revised: 07 Feb 2022
Vasiliki E. Athanasakou, Martin Walker, Steven Young, Paulo Alves, Mahmoud El-Haj and Paul Rayson
Saint Mary's University, Canada - Sobey School of Business, The University of Manchester - Manchester Business School, Lancaster University - Department of Accounting and Finance, Universidade Católica Portuguesa, Católica Porto Business School, Lancaster University - School of Computing and Communications and Lancaster University
Downloads 521 (93,631)
Citation 2

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Strategy, Annual Report Narratives, Textual Analysis, Information Asymmetry

5.

Changes in CEO Stock Option Grants: A Look at the Numbers

Downloads 494 (99,868)
Citation 2

Changes in CEO Stock Option Grants: A Look at the Numbers

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 360/2013, Journal of Corporate Finance 75, August 2022, 102226
Number of pages: 64 Posted: 04 May 2013 Last Revised: 15 Mar 2023
Vasiliki E. Athanasakou, Daniel Ferreira and Lisa Goh
Saint Mary's University, Canada - Sobey School of Business, London School of Economics - Department of Finance and Hang Seng University of Hong Kong - Department of Accountancy
Downloads 492 (99,312)

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stock option grants, corporate investment, CEO overconfidence

Changes in CEO Stock Option Grants: A Look at the Numbers

CEPR Discussion Paper No. DP12318
Number of pages: 52 Posted: 26 Sep 2017
Vasiliki E. Athanasakou, Daniel Ferreira and Lisa Goh
Saint Mary's University, Canada - Sobey School of Business, London School of Economics - Department of Finance and Hang Seng University of Hong Kong - Department of Accountancy
Downloads 2 (1,084,536)
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CEO overconfidence, corporate investment, stock option grants

6.

The Association Between Classificatory and Inter-Temporal Smoothing: Evidence from the UK’s FRS 3

International Journal of Accounting, Vol. 45, Np. 2, 2010
Number of pages: 40 Posted: 14 Oct 2007 Last Revised: 13 Oct 2010
Vasiliki E. Athanasakou, Norman C. Strong and Martin Walker
Saint Mary's University, Canada - Sobey School of Business, University of Manchester - Alliance Manchester Business School and The University of Manchester - Manchester Business School
Downloads 317 (165,014)

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Income smoothing, accruals, classificatory choices, reporting discretion

7.

Who’s the Fairest of Them All? A Comparison of Methods for Classifying Tone and Causal Reasoning in Earnings-related Management Discourse

Number of pages: 62 Posted: 02 Dec 2020 Last Revised: 08 Mar 2021
Martin Walker, Steven Young, Andrew Moore, Vasiliki E. Athanasakou, Paul Rayson and Thomas Schleicher
The University of Manchester - Manchester Business School, Lancaster University - Department of Accounting and Finance, Lancaster University - School of Computing and Communciations, Saint Mary's University, Canada - Sobey School of Business, Lancaster University and The University of Manchester - Manchester Business School
Downloads 277 (189,862)
Citation 2

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Machine learning, text classification, manual scoring

8.

A Measure of Management’s Withholding of Bad News

European Accounting Review (Forthcoming)
Number of pages: 61 Posted: 25 Jun 2016 Last Revised: 22 Sep 2023
Vasiliki E. Athanasakou and Martin Walker
Saint Mary's University, Canada - Sobey School of Business and The University of Manchester - Manchester Business School
Downloads 221 (236,965)

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bad news withholding; financial communication; information quality; disclosure.

9.

The Perceived Credibility of Forward-Looking Performance Disclosures

Accounting and Business Research (Forthcoming)
Number of pages: 49 Posted: 23 Nov 2013 Last Revised: 26 Nov 2013
Vasiliki E. Athanasakou and Khaled Hussainey
Saint Mary's University, Canada - Sobey School of Business and Portsmouth University
Downloads 164 (309,117)
Citation 6

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forward-looking statements, voluntary disclosures, managerial incentives, earnings quality

10.

Managerial Discretion and Firm Fundamentals

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 48 Posted: 15 Jan 2016
Vasiliki E. Athanasakou and Per Olsson
Saint Mary's University, Canada - Sobey School of Business and ESMT European School of Management and Technology
Downloads 154 (325,974)
Citation 2

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earnings quality, volatility, opportunism, performance measurement

11.

Earnings Quality and Book-to-Market in the Cross Section of Expected Returns

Number of pages: 44 Posted: 21 Oct 2019
Vasiliki E. Athanasakou and George Athanassakos
Saint Mary's University, Canada - Sobey School of Business and University of Western Ontario - Finance-Economics Area Group
Downloads 140 (351,969)
Citation 1

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value premium, earnings quality, earnings management, asset pricing

12.

Investor Attention to Salient Features of Analyst Forecasts

Number of pages: 49 Posted: 26 Feb 2014
Vasiliki E. Athanasakou and Ana Vidolovska Simpson
Saint Mary's University, Canada - Sobey School of Business and London School of Economics & Political Science - Department of Accounting
Downloads 128 (379,181)

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analysts, rounding, limited attention

13.

Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-Shaped Relation

Forthcoming, European Accounting Review
Number of pages: 52 Posted: 05 Aug 2019 Last Revised: 16 Dec 2019
Vasiliki E. Athanasakou, Florian Eugster, Thomas Schleicher and Martin Walker
Saint Mary's University, Canada - Sobey School of Business, University of St. Gallen - Institute of Accounting, Control and Auditing, The University of Manchester - Manchester Business School and The University of Manchester - Manchester Business School
Downloads 116 (405,485)
Citation 2

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Clutter, Cost of Equity Capital, Disclosure Optimum, Learning Effects, Narratives, U-Shaped Relation

14.

Strategy and Business Model Disclosures in Annual Reports: The Role of Legal Regime

British Accounting Review, Forthcoming
Number of pages: 53 Posted: 21 Feb 2023
Vasiliki E. Athanasakou, Abdlmutaleb Boshanna, Natalia Kochetova and Georgios Voulgaris
Saint Mary's University, Canada - Sobey School of Business, Saint Mary's University, Canada, Saint Mary’s University - Sobey School of Business and The University of Manchester - Alliance Manchester Business School
Downloads 48 (670,238)

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strategy and business model reporting, information asymmetry, Canada