Prof. Igor Goncharov

Professor - aktiv

Universität
Lancaster University Management School
Fachbereich
Wirtschaftswissenschaften
Institut
Accounting and Finance
Forschungsbereiche
Financial reporting and business decisions
Fair value accounting
Use of accounting information in dividend policy and taxation
International issues in accounting
Land
England
Ort / PLZ
LA1 4YX Lancaster
Strasse
Lancaster Univesity Management School
Telefon
+44 (0)1524 593642

Veröffentlichungen

Selected Publications

Fair Value and Audit Fees (2013), Review of Accounting Studies, forthcoming (co-authored with Edward J. Riedl and Thorsten Sellhorn).

Do Fair Value Adjustments Influence Dividend Policy? (2011), Accounting and Business Research, Vol. 41 (1), pp. 51-68 (co-authored with Sander van Triest).

Measuring and Reporting Income in Europe (2011), Journal of International Accounting Research, Vol. 10 (1), pp. 27-59 (co-authored with Allan C. Hodgson).

Does Compliance with the German Corporate Governance Code have an Impact on Stock Valuation? An Empirical Analysis (2006), Corporate Governance: An International Review, Vol. 14 (5), pp. 430-443 (co-authored with Jörg R. Werner and Jochen Zimmermann).


Current Working Papers

Accrual Accounting and Tax Revenues (co-authored with Martin Jacob).

Fair Value Accounting, Dividends, and Agency Costs: Unintended Consequences of Changing Accounting Standards (co-authored with Sander van Triest).

Stale and Scale Effects in Markets-Based Accounting Research: Evidence from the Valuation of Dividends (co-authored with David Veenman).

Reassessing the Role of Book-Tax Conformity (co-authored with Jörg R. Werner).

Does Reporting Timeliness Affect Book-Tax Differences?

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