Accounting And Finance

Research output

Research output per year 1971 2005 2006 2007 2008 2009 2010 2011 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025

• 720 Article
• 115 Paper
• 72 Chapter
• 23 Working paper
• 129 More
  • 16 Commissioned report
  • 15 Book
  • 15 Other report
  • 13 Editorial
  • 13 Discussion paper
  • 7 Review article
  • 7 Other working paper
  • 6 Blog Post
  • 6 Other contribution
  • 3 Abstract
  • 3 Presentation/Speech
  • 3 Book/Film/Article review
  • 3 Comment/debate
  • 2 Entry for encyclopedia/dictionary
  • 2 Keynote
  • 2 Poster
  • 2 Featured article
  • 2 Digital or Visual Products
  • 2 Master's Thesis
  • 1 Anthology
  • 1 Conference contribution book
  • 1 Proceeding
  • 1 Special issue
  • 1 Web publication/site
  • 1 Patent
  • 1 Working Paper/Preprint

Research output per year

Research output per year

Search results

• 2021

  Basis-momentum strategies and ranking periods

  Kwon, K. Y., Kang, J. & Yun, J., 30 Nov 2021, In: Finance Research Letters. 43, 7 p., 101997.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Return 100%
  • Volatility 100%
  • Financial Market 100%
  • Economics 100%
  269 Downloads (Pure)

• Excess corporate payouts and financial distress risk

  Andriosopoulos, D., De Cesari, A. & Stathopoulos, K., 30 Nov 2021, In: European Financial Management. 27, 5, p. 865-898 34 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Payout Policy 100%
  • Import Restriction 100%
  6 Citations (Scopus)

  18 Downloads (Pure)

• Audit committee diversity and corporate scandals: evidence from the UK

  McLaughlin, C., Armstrong, S., Moustafa, M. W. & Elamer, A. A., 22 Nov 2021, In: International Journal of Accounting and Information Management. 29, 5, p. 734-763 30 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Diversity 100%
  • Evidence 100%
  • Scandal 100%
  • Fraud 66%
  • Investment Decision 33%
  26 Citations (Scopus)

  203 Downloads (Pure)

• A taxonomy of FinTech innovation

  Bowden, J., King, T., Koutmos, D., Rodrigues Loncan, T. & Lopes, F. S. S., 1 Nov 2021, Disruptive Technology in Banking and Finance. King, T., Lopes, F. S. S., Srivastav, A. & Williams, J. (eds.). Cham, Switzerland: Palgrave Macmillan Ltd., p. 47-91 45 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter

  • Innovation 100%
  • Fintech 100%
  • Typology 100%
  • Patent 18%
  • Economic and Social Development 18%

• International equity U.S. mutual funds and diversification benefits

  Fletcher, J., 1 Nov 2021, In: International Review of Economics and Finance. 76, p. 246-257 12 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Share 100%
  • Economics 40%
  • Return 20%
  • Government Securities 20%
  • Selling 20%
  2 Citations (Scopus)

  37 Downloads (Pure)

• Economic policy uncertainty and cross-border mergers and acquisitions

  Paudyal, K., Thapa, C., Koirala, S. & Aldhawyan, S., 31 Oct 2021, In: Journal of Financial Stability. 56, 25 p., 100926.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Acquisitions 100%
  • Mergers 100%
  • Economic Policy Uncertainty 100%
  • Organizations 14%
  • Enterprises 14%
  30 Citations (Scopus)

  237 Downloads (Pure)

• Effectiveness of the conditional random-end trading mechanism on the Korea exchange: normal trade and option shock

  Eom, K. S., Kwon, K. Y. & Park, J.-H., 31 Oct 2021, In: Journal of Futures Markets. 41, 10, p. 1545-1568 24 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Exchange 100%
  • Price 50%
  • Auction 25%
  • Efficiency 25%
  • Order 25%
  3 Citations (Scopus)

  19 Downloads (Pure)

• Innovative credit guarantee schemes with equity-for-guarantee swaps

  Song, P., Zhang, H. & Zhao, Q., 31 Oct 2021, In: International Review of Financial Analysis. 77, 12 p., 101809.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Share 100%
  • Bank Guarantee 100%
  • Surety 100%
  • Sized Enterprise 100%
  • Financial Constraints 57%
  8 Citations (Scopus)

  18 Downloads (Pure)

• L’evoluzione e le determinanti dei crediti deteriorati prima e durante la pandemia di Covid-19

  Translated title of the contribution: The evolution and determinants of non-performing loans before and during the Covid-19 pandemicAgnese, P. & Pancotto, L., 31 Oct 2021, In: Il Risparmio . LXIV, 2/3, p. 55-68 14 p.

  Research output: Contribution to journal › Article

  Open Access

  File

  • Non-Performing Loan 100%
  • Italy 40%
  • Balance 20%
  • Effort 20%
  • Debt 20%
  199 Downloads (Pure)

• The Clevo case: a timeline of IFRS "Reluctance"

  Hsu, Y.-L. & Reid, G. C., 31 Oct 2021, In: Journal of Corporate Accounting & Finance. 32, 4, p. 65-70 6 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • IFRS 100%
  • Company 50%
  • Policy 50%
  • Adoption 33%
  • Uncertainty 16%
  1 Citation (Scopus)

  31 Downloads (Pure)

• Hedge inflation risk of specific purpose guarantee funds

  Chen, Z., Chen, B., Hu, Y. & Zhang, H., 17 Oct 2021, In: European Financial Management. 28, 4, p. 1104-1136 33 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Guarantee 100%
  • Inflation 100%
  • Purpose 100%
  • Surety 100%
  • Investors 50%
  3 Citations (Scopus)

  33 Downloads (Pure)

• Sustainable accounting for the future

  Gorrie, M., 7 Oct 2021

  Research output: Digital or non-textual outputs › Blog Post

  • Finance 100%
  • Sustainability 100%
  • Faculty 100%
  • Ethics 100%
  • Subject 100%

• Tournament incentives and IPO failure risk

  Colak, G., Gounopoulos, D., Loukopoulos, P. & Loukopoulos, G., 30 Sept 2021, In: Journal of Banking and Finance. 130, 21 p., 106193.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Initial Public Offering 100%
  • Promotion 40%
  • Instrumental Variables 20%
  • Efficiency 20%
  8 Citations (Scopus)

  26 Downloads (Pure)

• Two‐stage decision‐making within the firm: analysis and case studies

  Hsu, Y.-L. & Reid, G. C., 30 Sept 2021, In: Managerial and Decision Economics. 42, 6, p. 1355-1373 19 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Case Studies 100%
  • Analysis 100%
  • Decision Tree 66%
  • Microeconomics 66%
  • Illustration 33%
  4 Citations (Scopus)

  28 Downloads (Pure)

• A global analysis of private investments in public equity

  Andriosopoulos, D. & Panetsidou, S., 31 Aug 2021, In: Journal of Corporate Finance. 69, 101832.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Share 100%
  • Private Investment 100%
  • Equity Capital 16%
  • Seasoned Equity Offering 16%
  12 Citations (Scopus)

  86 Downloads (Pure)

• US economic uncertainty and the Korean stock market reaction

  Yun, J., Kang, J. & Kwon, K. Y., 9 Aug 2021, In: Emerging Markets Finance and Trade. 57, 10, p. 2946-2976 31 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Economic Uncertainty 100%
  • Stock 100%
  • Arbitrage 50%
  • Return 16%
  • Retail Investors 16%
  9 Citations (Scopus)

  59 Downloads (Pure)

• The role of financial constraints in business environment: evidence from business group affiliated and non-affiliated firms in Pakistan

  Aslam, S. & Khalid Sohail, M., 31 Jul 2021, In: Jinnah Business Review. 9, 2, p. 34-60 27 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Business Environment 100%
  • Financial Constraints 100%
  • Enterprise 100%
  • Cash Flow 83%
  • Investment 66%
  20 Downloads (Pure)

• Sleeping giants: why do some SMEs choose dormancy as a strategy?

  Reid, G. & Smith, J., 2 Jul 2021, (Accepted/In press). 3 p.

  Research output: Contribution to conference › Paper › peer-review

  • Strategy 100%
  • Dormancy 100%
  • Giant 100%
  • Organisms 33%
  • Research 26%

• Using corporate governance and accountability to manage performance in an ambitious entrepreneurial firm: fieldwork evidence from a Chinese start-up

  Li, J., Smith, J. & Reid, G., 2 Jul 2021, (Accepted/In press). 4 p.

  Research output: Contribution to conference › Paper › peer-review

  • Performance 100%
  • Corporate Governance 100%
  • Responsibility 100%
  • Evidence 100%
  • Information 100%

• Factors influencing bank profitability in a developing economy: panel evidence from Bangladesh

  Jeris, S. S., 1 Jul 2021, In: International Journal of Asian Business and Information Management. 12, 3, p. 333-346 14 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Profit 100%
  • Economic Systems 100%
  • Bank Profitability 100%
  • Commercial Bank 66%
  • Macroeconomics 33%
  4 Citations (Scopus)

  4 Downloads (Pure)

• Evaluating the performance of U.S. international equity closed-end funds

  Fletcher, J., 30 Jun 2021, In: Journal of Multinational Financial Management. 60, 51 p., 100692.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Share 100%
  • Factor Model 100%
  • Performance 100%
  • Models 50%
  • Measure 25%
  15 Downloads (Pure)

• Mimicking insider trades

  Neupane, B., Thapa, C., Marshall, A. & Neupane, S., 30 Jun 2021, In: Journal of Corporate Finance. 68, 78 p., 101940.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Institutional Investor 100%
  • Transaction 75%
  • Investors 50%
  • Markets 25%
  • Emerging Market 25%
  7 Citations (Scopus)

  45 Downloads (Pure)

• The importance of targets and value creation in vertical acquisitions

  Ekkayokkaya, M. & Paudyal, K., 30 Jun 2021, In: International Review of Finance. 21, 2, p. 636-644 9 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Value Creation 100%
  • Acquisitions 100%
  • Specific Industry 33%
  4 Citations (Scopus)

  46 Downloads (Pure)

• US banks in the time of COVID-19: fresh insights from the wavelet approach

  Jeris, S. S. & Nath, R. D., 30 Jun 2021, In: Eurasian Economic Review. 11, p. 349-361 13 p.

  Research output: Contribution to journal › Article › peer-review

  • Stock 100%
  • Volatility 100%
  • Price 100%
  • Market 100%
  • Oil 100%
  14 Citations (Scopus)

• Exploring the diversification benefits of US international equity closed-end funds

  Fletcher, J., 29 Jun 2021, (E-pub ahead of print) In: Financial Markets and Portfolio Management. 36, 3, p. 297-320 24 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Diversification 100%
  • USA 100%
  • Economics 40%
  • Guides 20%
  • Universe 20%
  2 Citations (Scopus)

  35 Downloads (Pure)

• The Use of Artificial Intelligence to Determine Contingent Legal Liabilities Provisions: Centre for Financial Regulation and Innovation : White Paper

  Broby, D., Coulson, A. & Dörfler, V., 25 Jun 2021, Glasgow: University of Strathclyde, 11 p.

  Research output: Working paper › Other working paper

  Open Access

  File

  • Artificial Intelligence 100%
  • Legal Liability 100%
  • Innovation 100%
  • Financial Regulation 100%
  • IFRS 50%
  31 Downloads (Pure)

• Financial technology and the future of banking

  Broby, D., 18 Jun 2021, In: Financial Innovation. 7, 47.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Banking 100%
  • Service 28%
  • Payment System 14%
  • Financial Services 14%
  • Customer Retention 14%
  79 Citations (Scopus)

  79 Downloads (Pure)

• Behaviors and trends toward routine maintenance and major repairs of Afridev handpumps in rural Malawi

  Truslove, J. P., Coulson, A. B., Mbalame, E. & Kalin, R. M., 15 Jun 2021, In: Water. 13, 12, 18 p., 1666.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Maintenance 100%
  • Malawi 100%
  • Behavior 100%
  • Routine 100%
  • Major Repair 100%
  1 Citation (Scopus)

  24 Downloads (Pure)

• Independent women: investing in British Railways, 1870-1922

  Acheson, G. G., Campbell, G., Gallagher, Á. & Turner, J. D., 31 May 2021, In: Economic History Review. 74, 2, p. 471-495 25 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Shareholders 100%
  • Stock 33%
  12 Citations (Scopus)

  25 Downloads (Pure)

• The reconsideration of IFRS adoption, and audit fees: evidence from UK private firms

  Hsu, Y.-L. & Chen, N.-Y., 28 May 2021.

  Research output: Contribution to conference › Paper › peer-review

  • Audit Fees 100%
  • IFRS 100%

• Advancing the 2030 Agenda and UN SDGs: can accounting professionals contribute?

  Andriosopoulos, D. & Zdanaviciute, A., 21 May 2021

  Research output: Digital or non-textual outputs › Web publication/site

  Open Access

  • Professional Personnel 100%
  • United Nation Organization 100%
  • SDGs 100%
  • Accounting 100%
  • Financial Asset 100%

• Using accounting measures of (in)tangibility for organizational classifications

  Cardao-Pito, T., Smith, J. A. & da Silva Ferreira, J., 13 May 2021, In: Quantitative Finance and Economics. 5, 2, p. 325-351 27 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Specific Industry 100%
  • Measure 100%
  • Classification 100%
  • Accounting 100%
  • Literature 25%
  41 Downloads (Pure)

• Investment, leverage and political risk: evidence from project-level FDI

  King, T., Loncan, T. & Khan, Z., 30 Apr 2021, In: Journal of Corporate Finance. 67, 22 p., 101873.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Leverage 100%
  • Capital Expenditure 50%
  • Investment Decision 16%
  • Foreign Investment 16%
  • Multinational Firm 16%
  38 Citations (Scopus)

  18 Downloads (Pure)

• The cost of a sustainable water supply at network kiosks in peri-urban Blantyre, Malawi

  Coulson, A. B., Rivett, M. O., Kalin, R. M., Fernández, S. M. P., Truslove, J. P., Nhlema, M. & Maygoya, J., 22 Apr 2021, In: Sustainability. 13, 9, 20 p., 4685.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Cost 100%
  • Malawi 100%
  • Network 100%
  • Water Supply 100%
  • Costs 100%
  8 Citations (Scopus)

  37 Downloads (Pure)

• Choices of financial reporting regimes and techniques and underlying decision-making processes: a case study analysis of a port authority

  Reid, G. C., Smith, J. A. & Hsu, Y.-L., 9 Apr 2021, In: National Accounting Review. 3, 2, p. 137-151 15 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Authority 100%
  • Case Studies 100%
  • Analysis 100%
  • Decision-Making Process 100%
  • Reporting 100%
  21 Downloads (Pure)

• The effects of project scale on FDI location choices: evidence from emerging economies

  Loncan, T., 9 Apr 2021, (E-pub ahead of print) In: Management International Review. 61, 2, p. 157-205 49 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Location 100%
  • Emerging Economies 100%
  • Labor Cost 33%
  • Corporate Taxation 33%
  • Employment 16%
  9 Citations (Scopus)

  5 Downloads (Pure)

• Political power, local policy uncertainty and IPO pricing

  Colak, G., Gounopoulos, D., Loukopoulos, P. & Loukopoulos, G., Apr 2021, In: Journal of Corporate Finance. 67, 68 p., 101907.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Uncertainty 100%
  • Political Power 100%
  • Policy 100%
  • Intervention 100%
  • Pricing 100%
  15 Citations (Scopus)

  23 Downloads (Pure)

• Foreign direct investments: the role of corporate social responsibility

  Marshall, A., McColgan, P. & Liu, M., 31 Mar 2021, In: Journal of Multinational Financial Management. 59, 42 p., 100663.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Corporate Volunteering 100%
  • Corporate Social Responsibility 100%
  • Foreign Investment 100%
  • Performance 50%
  • Reputation 33%
  24 Citations (Scopus)

  36 Downloads (Pure)

• The Regulation of Initial Coin Offerings, Virtual Assets and Virtual Asset Service Providers

  Quimbayo, C. V. & Broby, D., 31 Mar 2021, Glasgow: University of Strathclyde.

  Research output: Working paper › Other working paper

  Open Access

  File

  • Service Provider 100%
  • Law 40%
  • Markets 40%
  • Securities 40%
  • Investors 40%
  138 Downloads (Pure)

• The UK pensions landscape - a critique of the role of accountants and accounting technologies in the treatment of social and societal risks

  Kaifala, G. B., Paisey, C. & Paisey, N. J., 31 Mar 2021, In: Critical Perspectives On Accounting. 75, 24 p., 102091.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Technology 100%
  • Accounting 100%
  • Landscape 100%
  • Therapeutic Procedure 100%
  • Employees 25%
  13 Citations (Scopus)

  22 Downloads (Pure)

• Stated preferences for the adoption of IFRS and UK GAAP: case study vignettes

  Hsu, Y.-L. & Reid, G. C., 23 Mar 2021, In: Asian Journal of Economics, Business and Accounting. 21, 4, p. 20-30 11 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Case Studies 100%
  • International Financial Reporting Standards 100%
  • Contingent Valuation 100%
  • Adoption 100%
  • Standards 100%
  32 Downloads (Pure)

• Mitigating cybersecurity challenges in the financial sector with Artificial Intelligence

  Jiang, C. & Broby, D., 20 Mar 2021, Glasgow: University of Strathclyde, 15 p.

  Research output: Working paper › Other working paper

  Open Access

  File

  • Financial Sector 100%
  • Cyber 100%
  • Artificial Intelligence 100%
  • Cybersecurity 100%
  • Threat 66%
  171 Downloads (Pure)

• Volatility-managed commodity futures portfolios

  Kang, J. & Kwon, K. Y., 28 Feb 2021, In: Journal of Futures Markets. 41, 2, p. 159-178 20 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Volatility 100%
  • Management 71%
  • Future Market 28%
  • Share 14%
  • Investors 14%
  3 Citations (Scopus)

  23 Downloads (Pure)

• CEO education and the ability to raise capital

  Gounopoulos, D., Loukopoulos, G. & Loukopoulos, P., 31 Jan 2021, In: Corporate Governance: An International Review. 29, 1, p. 67-99 33 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Education 100%
  • Ability 100%
  • Executive 100%
  • Managers 100%
  • Initial Public Offering 85%
  38 Citations (Scopus)

  131 Downloads (Pure)

• When rain matters! Investments and value relevance

  Rao, S., Koirala, S., Thapa, C. & Neupane, S., 8 Jan 2021, (E-pub ahead of print) In: Journal of Corporate Finance. 28 p., 101827.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Investment 100%
  • Relevance 100%
  • Rain 100%
  • Value 100%
  • Rainfall 53%
  44 Citations (Scopus)

  80 Downloads (Pure)

• Does economic uncertainty matter in international commodity futures markets?

  Kim, S. Y. & Kwon, K. Y., Jan 2021, In: International Journal of Finance and Economics. 26, 1, p. 849-869

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Future Market 100%
  • Economic Uncertainty 100%
  • Investors 33%
  • Financialization 16%
  • Capital Structure 16%
  2 Citations (Scopus)

  13 Downloads (Pure)
• 2020

  Can commodity futures risk factors predict economic growth?

  Kang, J. & Kwon, K. Y., 31 Dec 2020, In: Journal of Futures Markets. 40, 12, p. 1825-1860 36 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Economics 100%
  • Diffusion 33%
  • Predictability 33%
  • Financial Economics 33%
  • Information 33%
  7 Citations (Scopus)

  23 Downloads (Pure)

• A dynamic Cholesky data imputation method for correlation structure consistency

  Atkins, P. J. & Cummins, M., 30 Dec 2020, In: Applied Economics Letters. 29, 4, p. 311-315 5 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Correlation 100%
  • Imputation Method 100%
  • Dynamics 100%
  • Models 40%
  • Missing Data 20%
  1 Citation (Scopus)

  35 Downloads (Pure)

• The impact of strategy, technology, size and business environment on the organizational form of small firms in China

  Reid, G., Smith, J. & Xu, Z., 26 Dec 2020, In: Asian Journal of Economics, Business and Accounting. 20, 4, p. 15-32 18 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • China 100%
  • Strategy 100%
  • Environment 100%
  • Enterprises 100%
  • Technology 100%
  84 Downloads (Pure)

• A new measure for gauging the riskiness of European banks' sovereign bond portfolios

  Molyneux, P., Pancotto, L. & Reghezza, A., 17 Dec 2020, (E-pub ahead of print) In: Finance Research Letters. 101887.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Public Bond 100%
  • Credit Derivative 100%
  • Accounting 50%
  • Debt Crisis 50%
  1 Citation (Scopus)

  12 Downloads (Pure)