Dr Dionysia Dionysiou

Senior Lecturer

Accounting & Finance University of Stirling, Stirling, FK9 4LA

Dr Dionysia Dionysiou

Share a link

About me

Dionysia joined the University of Stirling in August 2009. She holds a PhD in Finance from the University of Edinburgh Business School (November 2010), an MSc in Finance from the University of Cyprus (June 2005) and a BSc (Hons) degree in Business Administration with minor in Accounting and Finance from the Athens University of Economics and Business (September 2003). Before joining the division, she was an INTACCT Early Stage Researcher, based at the Faculty of Economics of the University of Ljubljana. Past academic positions held include a post as tutor in finance at the University of Edinburgh Business School, tutor in finance at Heriot-Watt University and teaching assistant at the University of Cyprus.    


The capitalisation debate of internally generated intangible assets: a) exploration and evaluation expenditure in extractive industries and b) software development costs.

This project examines companies’ accounting policies and reporting practices on the wider area of intangible assets’ recognition as well as climate change related reporting. This work will result in three reports, jointly badged with ACCA, and authored by colleagues associated with the Observatory. The first report from this project is expected in October 2020, the second in November/December 2020 and the third one in April 2021. In the meantime, the team will disseminate the findings via three roundtable discussions, two international conferences, and two symposiums.

Other Academic Activities

Value relevance of IFRS mandatory disclosure requirements

Highly Commented Paper Award - Journal of Applied Accounting Research