Photo of Fanis Tsoligkas
  • WESSEX HOUSE 9.52

20112019
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Personal profile

Research interests

My research interests are in the fields of directors trading, financial reporting discretion, and the adoption of International Financial Reporting Standards. Current research topics focus on: The capital market effects of financial reporting discretion, directors trading and their interaction in various settings; and, the value relevance of research and development expenditures focusing on issues arising from the application of International Financial Reporting Standards.

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International Financial Reporting Standards Business & Economics
Value relevance Business & Economics
Financial reporting Business & Economics
Expenditure Business & Economics
Earnings surprises Business & Economics
Accounting choice Business & Economics
Insider trading Business & Economics
Earnings announcements Business & Economics

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Research Output 2011 2019

A disadvantage in IFRS adoption in the UK: the adverse consequences of IAS 38

Dargenidou, C., Jackson, R., Tsalavoutas, I. & Tsoligkas, F., 8 Jan 2019, (Accepted/In press).

Research output: Contribution to conferencePaper

Country-level corruption and accounting choice: : research & development capitalization under IFRS

Mazzi, F., Slack, R., Tsalavoutas, I. & Tsoligkas, F., 1 Sep 2019, In : British Accounting Review. 51, 5, p. 1-25 25 p., 100821.

Research output: Contribution to journalArticle

Accounting choice
Corruption
Capitalization
Managers
Economic benefits

The capitalisation debate: R&D expenditure, disclosure content and quantity and stakeholder views

Mazzi, F., Slack, R., Tsalavoutas, I. & Tsoligkas, F., 14 Feb 2019, ACCA. (ACCA research reports)

Research output: Book/ReportCommissioned report

Open Access
File

A disadvantage in IFRS adoption in the UK: the adverse consequences of IAS 38

Dargenidou, C., Jackson, R. & Tsoligkas, F., 9 Apr 2018.

Research output: Contribution to conferencePaper

A disadvantage in IFRS adoption in the UK: The adverse consequences of IAS 38

Dargenidou, C., Jackson, R. & Tsoligkas, F., 30 May 2018.

Research output: Contribution to conferencePaper