All Outputs (3)

UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion (2022)
Journal Article

Although previous studies have explored the disciplinary procedures and sanctions by PABs, the focus of these studies has often been generalized to all forms of infringements. This has prevented specific attention on the most severe ethical breaches... Read More about UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion.

The age of cheap money and passive investing: Are pro forma earnings value relevant? (2020)
Journal Article

This study investigates the impact of pro forma earnings on stock misvaluation. In light of a decade of substantial changes in the market and investment environment since 2008 that are challenging the traditional primacy of accounting disclosures for... Read More about The age of cheap money and passive investing: Are pro forma earnings value relevant?.

Regulator communication and market confidence in difficult times: lessons from the great financial crisis (2019)
Journal Article

Communication with financial markets is an important task carried out by financial market supervisory bodies. In times of crisis, this can contribute to spreading confidence and calming markets. In light of the 10th anniversary of the last financial... Read More about Regulator communication and market confidence in difficult times: lessons from the great financial crisis.