Details about Ioannis Tsalavoutas

Access statistics for papers by Ioannis Tsalavoutas.

Last updated 2025-04-07. Update your information in the RePEc Author Service.

Short-id: pts215

Working Papers

2012

1. Mandatory adoption of IFRS by EU listed firms and Comparability: Determinants and Analysts' Forecasts
   Post-Print, HAL

2009

2. Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence
   Post-Print, HAL View citations (3)

Journal Articles

2024

1. Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity
   The British Accounting Review, 2024, 56, (6)
2. Informal institutions in accounting research: A structured literature review
   Journal of International Accounting, Auditing and Taxation, 2024, 55, (C)
3. Information leakage prior to market switches and the importance of Nominated Advisers
   The British Accounting Review, 2024, 56, (6)

2023

4. Validating implied cost of capital with realized returns by using alternative measures of cash-flow news
   The British Accounting Review, 2023, 55, (6)

2022

5. Political spending, related voluntary disclosure, and the cost of public debt
   Journal of Financial Stability, 2022, 63, (C)
6. Price run-ups and insider trading laws under different regulatory environments
   Review of Quantitative Finance and Accounting, 2022, 59, (2), 601-639 View citations (2)

2021

7. Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence
   The British Accounting Review, 2021, 53, (4) View citations (3)
8. Compliance with pension‐related mandatory disclosures and debt financing
   Journal of Business Finance & Accounting, 2021, 48, (1-2), 148-184 View citations (5)
9. Uncertainty avoidance and stock price informativeness of future earnings
   Journal of International Financial Markets, Institutions and Money, 2021, 75, (C) View citations (4)

2020

10. Compliance with IFRS mandatory disclosure requirements: A structured literature review
    Journal of International Accounting, Auditing and Taxation, 2020, 40, (C) View citations (12)

2019

11. Country-level corruption and accounting choice: Research & development capitalization under IFRS
    The British Accounting Review, 2019, 51, (5) View citations (9)
12. Development costs capitalization and debt financing
    Journal of Business Finance & Accounting, 2019, 46, (5-6), 636-685 View citations (5)

2018

13. Integrated reporting decision usefulness: Mainstream equity market views
    Accounting Forum, 2018, 42, (2), 184-198 View citations (13)
    Also in Accounting forum, 2018, 42, (2), 184-198 (2018) View citations (13)
14. Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts’ forecasts
    Applied Economics, 2018, 50, (7), 707-725 View citations (7)
15. The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe
    Journal of International Accounting, Auditing and Taxation, 2018, 31, (C), 52-73 View citations (16)

2017

16. Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
    Accounting and Business Research, 2017, 47, (3), 268-312 View citations (15)
17. The Role and Current Status of IFRS in the Completion of National Rules – Evidence from Greece
    Accounting in Europe, 2017, 14, (1-2), 102-112 View citations (3)

2016

18. Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36
    Accounting in Europe, 2016, 13, (3), 353-379 View citations (5)
19. Investor mood, herding and the Ramadan effect
    Journal of Economic Behavior & Organization, 2016, 132, (S), 23-38 View citations (34)

2015

20. Economic consequences of key performance indicators' disclosure quality
    International Review of Financial Analysis, 2015, 39, (C), 96-112 View citations (13)
21. IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels
    Accounting Forum, 2015, 39, (4), 328-348 View citations (16)

2014

22. Value relevance of IFRS mandatory disclosure requirements
    Journal of Applied Accounting Research, 2014, 15, (1), 22-42 View citations (13)

2012

23. The transition to IFRS and the value relevance of financial statements in Greece
    The British Accounting Review, 2012, 44, (4), 262-277 View citations (44)

2011

24. Value relevance of R&D in the UK after IFRS mandatory implementation
    Applied Financial Economics, 2011, 21, (13), 957-967 View citations (18)

2010

25. Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements
    Journal of Applied Accounting Research, 2010, 11, (3), 213-228 View citations (17)
26. Transition to IFRS in Greece: financial statement effects and auditor size
    Managerial Auditing Journal, 2010, 25, (8), 814-842 View citations (1)