Iain Clacher

University of Leeds - Faculty of Business

Associate Professor in Accounting and Finance

Leeds LS2 9JT

United Kingdom

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 26,263

SSRN RANKINGS

Top 26,263

in Total Papers Downloads

3,062

SSRN CITATIONS

3

CROSSREF CITATIONS

8

Scholarly Papers (15)

1.

Fair Value Accounting and Managerial Discretion

Number of pages: 37 Posted: 06 Mar 2008
University of Edinburgh - Business School, University of Leeds - Faculty of Business, University of Strathclyde - Department of Accounting and Finance and University of Queensland - Faculty of Business, Economics and Law
Downloads 1,369 (21,957)
Citation 2

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Accounting Standards, FRS-17, Pensions, Managerial Discretion, Capital Markets, Fair Value Accounting

2.

Does Corporate Governance Matter? New Evidence from the United Kingdom

Number of pages: 24 Posted: 01 Nov 2008
University of Leeds - Faculty of Business, Independent and University of Strathclyde - Department of Accounting and Finance
Downloads 859 (42,880)
Citation 11

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Corporate Governance, Firm Performance, Corporate Governance Index, Investment, Institutional Shareholdings, Comply or Explain

3.

Analysts’ Stock Recommendations, Cash Flow Valuations, and Stock Return Profitability

Number of pages: 25 Posted: 09 Sep 2015 Last Revised: 04 Sep 2017
University of Leeds - Faculty of Business and University of Leeds - Faculty of Business
Downloads 260 (178,235)

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Analyst forecasts; Cash flows; Stock recommendations; Valuations

4.

An Analysis of the Predictive Ability of Direct Cash Flow Information Under IFRS

Number of pages: 28 Posted: 17 Sep 2013
University of Leeds - Faculty of Business and University of Leeds - Faculty of Business
Downloads 208 (220,943)

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Statement of cash flows, Direct method, Cash flow forecasts, International Financial Reporting Standards, IFRS

5.

Do Commonalities Facilitate Private Information Channels? Evidence from Common Gender and Insider Trading

European Corporate Governance Institute – Finance Working Paper No. 758/2021
Number of pages: 68 Posted: 01 Jul 2020 Last Revised: 29 Jul 2021
University of Leeds - Faculty of Business, Universidad Carlos III de Madrid - Department of Business Administration, IE Business School, IE University and University of London - Birkbeck College
Downloads 172 (261,297)

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Gender, Information Asymmetry, Insider Trading, Social Commonalities, Homophily

6.

Liability Driven Investment

Long Finance (June 2022), 17 pages
Number of pages: 17
Z/Yen Group, Iain Clacher and Con Keating
Z/Yen Group, University of Leeds - Faculty of Business and European Federation of Financial Analysts Societies
Downloads 76

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Pensions, LDI, Liability Driven Investment, Risk Management

7.

Discount Rates, Defined Benefit Pension Schemes, and Their Sponsors

Long Finance (March 2021), 20 pages
Number of pages: 21 Posted: 30 Jun 2021
European Federation of Financial Analysts Societies, University of Leeds - Faculty of Business, University of York and University of Leeds - Faculty of Business
Downloads 34 (663,118)

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Discount Rates, Defined Benefit, Pension Schemes

8.

A Primer On The Risk Structure & Contractual Accrual Rate Of DB Pensions

The Risk Structure & Contractual Accrual Rate Of DB Pensions - Long Finance
Number of pages: 27 Posted: 05 Oct 2020
Iain Clacher, Con Keating and Anna Tilba
University of Leeds - Faculty of Business, European Federation of Financial Analysts Societies and University of Newcastle (Australia) - Newcastle Business School
Downloads 21 (759,807)

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Defined Benefit Pension Liabilities, DB Schemes, Risk Structure

9.

Smart Ledgers & Collective: Defined Contribution Pensions

Smart Ledgers & Collective - Long Finance, 2018
Number of pages: 48 Posted: 02 Oct 2020
Iain Clacher, Con Keating and David McKee
University of Leeds - Faculty of Business, European Federation of Financial Analysts Societies and University of Leeds - Faculty of Business
Downloads 21 (759,807)

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Smart Ledgers, Distributed Ledgers, Pensions, Collective Defined Contribution

10.

Security & Sustainability In Defined Benefit Pension Schemes: A Response To The Department Of Work & Pensions Consultation

Security and Sustainability in Defined Benefit Pension Schemes - Long Finance, 2017
Number of pages: 126 Posted: 05 Oct 2020
Iain Clacher, Con Keating and Andrew Slater
University of Leeds - Faculty of Business, European Federation of Financial Analysts Societies and Z/Yen Group Limited
Downloads 20 (768,207)

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DB Pension, Security, Sustainability

11.

A Response to the DWP Consultation on Enabling Investment in Productive Finance

Long Finance (January 2022), 34 pages
Number of pages: 34 Posted: 16 Mar 2022
Iain Clacher and Con Keating
University of Leeds - Faculty of Business and European Federation of Financial Analysts Societies
Downloads 19 (776,650)

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Investment, productive finance, DC pensions, UK government

The Value Relevance of Direct Cash Flows Under International Financial Reporting Standards

Abacus, Vol. 49, Issue 3, pp. 367-395, 2013
Number of pages: 29 Posted: 30 Sep 2013
University of Leeds - Faculty of Business, University of Leeds - Faculty of Business and University of Queensland - Faculty of Business, Economics and Law
Downloads 2 (988,006)

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Cash flows and International Financial Reporting Standards, Direct cash flow method, IFRS cash flow value relevance

The Value Relevance of Direct Cash Flows under International Financial Reporting Standards

Clacher, I., Duboisée de Ricquebourg, A. & Hodgson, A. 2013. The Value Relevance of Direct Cash Flows under International Financial Reporting Standards. Abacus, 49, 367-395.
Posted: 05 Oct 2011 Last Revised: 20 Sep 2013
University of Leeds - Faculty of Business, University of Leeds - Faculty of Business and University of Queensland - Faculty of Business, Economics and Law

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Cash flows and International Financial Reporting Standards, Direct cash flow method, IFRS cash flow value relevance

A Comparative Analysis of Real and Accrual Earnings Management Around Initial Public Offerings Under Different Regulatory Environments

Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 849-871, 2016
Number of pages: 23 Posted: 30 Sep 2016
Mohammad Alhadab, Iain Clacher and Kevin Keasey
Al al-Bayt University, University of Leeds - Faculty of Business and University of Leeds - Division of Accounting and Finance
Downloads 1 (1,003,609)
Citation 3

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accounting choices, earnings management, initial public offerings, regulatory environment

A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments

Journal of Business Finance & Accounting, DOI: 10.1111/jbfa.12201, Forthcoming
Posted: 27 Feb 2013 Last Revised: 29 Jul 2016
Mohammad Alhadab, Iain Clacher and Kevin Keasey
Al al-Bayt University, University of Leeds - Faculty of Business and University of Leeds - Division of Accounting and Finance

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Initial Public Offerings, earnings management, regulatory environment, accounting choices

14.

Effects of Audit Quality on Real and Accrual Earnings Management and Subsequent Return Performance: Evidence from IPOs

Posted: 27 Feb 2013
Mohammad Alhadab, Iain Clacher and Kevin Keasey
Al al-Bayt University, University of Leeds - Faculty of Business and University of Leeds - Division of Accounting and Finance

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Earnings management, Discretionary accruals, Real activities manipulation, Audit quality, Initial public offering, Stock return performance

15.

Real and Accrual Earnings Management and IPO Failure Risk

Posted: 27 Feb 2013
Mohammad Alhadab, Iain Clacher and Kevin Keasey
Al al-Bayt University, University of Leeds - Faculty of Business and University of Leeds - Division of Accounting and Finance

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Initial Public Offerings, IPO failure, real activities, accounting accruals, accounting choices