Iain Clacher

University of Leeds - Leeds University Business School (LUBS)

Associate Professor in Accounting and Finance

Leeds LS2 9JT

United Kingdom

SCHOLARLY PAPERS

8

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2,504

SSRN CITATIONS

0

CROSSREF CITATIONS

8

Scholarly Papers (8)

1.

Fair Value Accounting and Managerial Discretion

Number of pages: 37 Posted: 06 Mar 2008
University of Edinburgh - Business School, University of Leeds - Leeds University Business School (LUBS), University of Strathclyde - Department of Accounting and Finance and University of Queensland - Faculty of Business, Economics and Law
Downloads 1,332 (14,011)
Citation 1

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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 - Leeds University Business School (LUBS), Independent and University of Strathclyde - Department of Accounting and Finance
Downloads 776 (30,980)
Citation 6

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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 - Leeds University Business School (LUBS) and University of Leeds - Leeds University Business School (LUBS)
Downloads 216 (141,164)

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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 - Leeds University Business School (LUBS) and University of Leeds - Leeds University Business School (LUBS)
Downloads 180 (167,096)

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

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 - Leeds University Business School (LUBS) and University of Leeds - Division of Accounting and Finance
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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 - Leeds University Business School (LUBS) and University of Leeds - Division of Accounting and Finance

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

6.

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 - Leeds University Business School (LUBS) 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

7.

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 - Leeds University Business School (LUBS) and University of Leeds - Division of Accounting and Finance

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

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 - Leeds University Business School (LUBS), University of Leeds - Leeds University Business School (LUBS) 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

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 - Leeds University Business School (LUBS), University of Leeds - Leeds University Business School (LUBS) 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