Research Report
The capitalisation of intangibles debate: accounting for exploration and evaluation expenditure in extractive activities.
Constantatos A, Dionysiou D, Slack R, Tsalavoutas I & Tsoligkas F (2021) The capitalisation of intangibles debate: accounting for exploration and evaluation expenditure in extractive activities.. Association of Chartered Certified Accountants and Adam Smith Business School. Glasgow. https://doi.org/10.36399/gla.pubs.234937
Other
Climate Change Risk-related Disclosures in Extractive Industries: A Comparative Study
Baboukardos D, Dionysiou D, Slack R, Tsalavoutas I & Tsoligkas F (2021) Climate Change Risk-related Disclosures in Extractive Industries: A Comparative Study. Association of Chartered Certified Accountants. London: ACCA and Adam Smith Business School. https://doi.org/10.36399/gla.pubs.258686
Research Report
The capitalisation of intangibles debate: Software development costs
Dionysiou D, Slack R, Tsalavoutas I & Tsoligkas F (2021) The capitalisation of intangibles debate: Software development costs. ACCA. Glasgow: ACCA and Adam Smith Business School. https://www.accaglobal.com/gb/en/professional-insights/global-profession/capitalisation-intangibles-software-dev-costs.html
Research Report
Climate change risk-related disclosures in extractive industries
Baboukardos D, Dionysiou D, Slack R, Tsalavoutas I & Tsoligkas F (2021) Climate change risk-related disclosures in extractive industries. ACCA and Adam Smith Business School. ACCA and Adam Smith Business School research monograph. London: Association of Chartered Certified Accountants. https://www.accaglobal.com/hk/en/professional-insights/global-profession/climate-change-risk-related-disclosure-extractive-industries.html
Article
Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: Value relevance and impact on analysts' forecasts
André P, Dionysiou D & Tsalavoutas I (2018) Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: Value relevance and impact on analysts' forecasts. Applied Economics, 50 (7), pp. 707-725. https://doi.org/10.1080/00036846.2017.1340570
Article
The timing of new corporate debt issues and the risk-return tradeoff
Koutmos D, Bozos K, Dionysiou D & Lambertides N (2018) The timing of new corporate debt issues and the risk-return tradeoff. Review of Quantitative Finance and Accounting, 50 (4), pp. 943-978. https://doi.org/10.1007/s11156-017-0651-z
Article
Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
Mazzi F, André P, Dionysiou D & Tsalavoutas I (2017) Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital. Accounting and Business Research, 47 (3), pp. 268-312. https://doi.org/10.1080/00014788.2016.1254593
Book Chapter
A synthesis and analysis of models measuring accrual based and real activities earnings management
Constantatos A, Dionysiou D & Tsalavoutas I (2016) A synthesis and analysis of models measuring accrual based and real activities earnings management. In: Yates K (ed.) Earnings Management: Global Perspectives, Performance and Future Research. Management Science - Theory and Applications. New York: Nova Science. https://www.novapublishers.com/catalog/product_info.php?products_id=58981&osCsid=f08006bdcc7130003e416a441ae7294d
Article
Choosing Among Alternative Long-Run Event-Study Techniques
Dionysiou D (2015) Choosing Among Alternative Long-Run Event-Study Techniques. Journal of Economic Surveys, 29 (1), pp. 158-198. https://doi.org/10.1111/j.1467-6419.2012.00742.x
Article
Value Relevance of IFRS Mandatory Disclosure Requirements
Tsalavoutas I & Dionysiou D (2014) Value Relevance of IFRS Mandatory Disclosure Requirements. Journal of Applied Accounting Research, 15 (1), pp. 22-42. https://doi.org/10.1108/JAAR-03-2013-0021
Article
Timing, Earnings Management and Over-reaction Around Pure Placings
Dionysiou D (2014) Timing, Earnings Management and Over-reaction Around Pure Placings. European Journal of Finance, 21 (8), pp. 646-671. https://doi.org/10.1080/1351847X.2013.833128
Article
Are the Discounts in Seasoned Equity Offers Due to Inelastic Demand?
Armitage S, Dionysiou D & Gonzalez A (2014) Are the Discounts in Seasoned Equity Offers Due to Inelastic Demand?. Journal of Business Finance and Accounting, 41 (5-6), pp. 743-772. https://doi.org/10.1111/jbfa.12074
Research Report
Worldwide application of IFRS 3, IAS 38 and IAS 36, related disclosures, and determinants of non-compliance
Tsalavoutas I, Andre P & Dionysiou D (2014) Worldwide application of IFRS 3, IAS 38 and IAS 36, related disclosures, and determinants of non-compliance. Association of Chartered Certified Accountants (ACCA) ACCA Research Report, 134. Certified Accountants Educational Trust. http://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/rr-134-001.pdf
Article
Alternative bankruptcy prediction models using option-pricing theory
Charitou A, Dionysiou D, Lambertides N & Trigeorgis L (2013) Alternative bankruptcy prediction models using option-pricing theory. Journal of Banking and Finance, 37 (7), pp. 2329-2341. https://doi.org/10.1016/j.jbankfin.2013.01.020