Dr Dionysia Dionysiou

Senior Lecturer

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

Dr Dionysia Dionysiou

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About me

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

Research (2)

Dionysia is mainly working in three research areas: Empirical corporate finance including seasoned equity offerings (SEOs) and capital structure, abnormal performance and long-run event studies/asset pricing models. Corporate distress including bankruptcy prediction and strategies to avoid default. Market based accounting including cost-of-equity, financial statement comparability, disclosures, earnings management and operating abnormal performance.


Prices Leading Earnings: The Influence of Quantity of Mandatory Disclosures
Funded by: S A T E R

The value relevance and information content of inventory components before and after the IFRS adoption
PI: Dr Dionysia Dionysiou
Funded by: The Carnegie Trust

Outputs (16)


Research Report

Dionysiou D, Slack R, Tsalavoutas Y & Tsoligkas F (2023) Reporting of R&D: Disclosure without Recognition?. Association of Chartered Certified Accountants and Adam Smith Business School. University of Glasgow. https://doi.org/10.36399/gla.pubs.298677

Research Report

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

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

Book Chapter

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



Director of MSc Finance and Risk Management

Scottish Graduate School of Social Science (SGSSS) representative for Accounting, Finance, Business and Management

Past Teaching: FINU9F3 Finance I; FINU9F4 Finance II; FINP015 Corporate Finance FINU9ME Mergers & Acquisitions; FINP014 Mergers & Acquisitions

Current Teaching: INVP012 Investments: Equity Portfolios and Pricing; FINP013 International Corporate Finance ACCP004 Topics in International Accounting