Personal profile
Research interests
Dr Fanis Tsoligkas is a Senior Lecturer in Accounting at the University of Bath. Prior to joining, Fanis has held posts at Queen Mary, University of London and prior joining academia has practised accountancy in Greece.
Fanis is part of the core research team of the Adam Smith Observatory of Corporate Reporting Practises which was established in January 2020. The main objective of the Observatory is to generate and promote innovative, practice-oriented, and academically rigorous research on contemporary issues and challenges facing corporate entities, professional bodies and policymakers. The findings of such research are communicated via refereed reports and in a timely fashion. The Observatory also organises conferences, seminars and workshops for disseminating the research findings to policy makers, practitioners and other academics.
His main research interests lie in the fields of financial reporting discretion, the recognition and valuation of intangible assets and the adoption of IFRS. Dr Tsoligkas’ research interests are also in the area of market-based accounting research including accounting-based anomalies and capital market consequences of accounting information. His research also addresses the effect of trading behaviours of corporate executives and directors. His research has received funding from the Association of Chartered Certified Accountants (ACCA).
I am interested in supervising PhD students. Please email me if you have a project proposal or ideas that fit with my research interests.
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Collaborations and top research areas from the last five years
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Impacting the development of accounting standards and accounting practise
Tsoligkas, F. (PI)
28/02/26 → 30/07/26
Project: Research council
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The Reality of Accounting for Carbon Allowances and Credits
Baboukardos, D. (CoI), Dionysiou, D. (CoI), Slack, R. (CoI), Tsalavoutas, I. (PI) & Tsoligkas, F. (CoI)
1/07/24 → 7/04/25
Project: Research-related funding
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Evidence on Companies' Biodiversity Disclosures
Baboukardos, D. (CoI), Seretis, E. (CoI), Tsalavoutas, I. (PI) & Tsoligkas, F. (CoI)
1/06/24 → 30/08/24
Project: Research-related funding
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Reporting of R&D: Disclosure without recognition?
Dionysiou, D. (CoI), Slack, R. (CoI), Tsalavoutas, I. (PI) & Tsoligkas, F. (CoI)
1/10/22 → 24/05/23
Project: Research-related funding
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Companies' Readiness to Adopt IFRS S2 Climate-Related Disclosures
Baboukardos, D. (CoI), Seretis, E. (CoI), Tsalavoutas, I. (PI), Slack, R. (CoI) & Tsoligkas, F. (CoI)
1/06/22 → 30/09/23
Project: Research-related funding
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R&D Intensity, Development Costs’ CapitalizationIntensity and Stock Returns: A Variance Decomposition Analysis
Andronoudis, D., Tsalavoutas, I. & Tsoligkas, F., 31 Jan 2026, In: European Accounting Review. 35, 1, p. 35-68 34 p.Research output: Contribution to journal › Article › peer-review
Open Access3 Link opens in a new tab Citations (SciVal) -
Evidence on companies' biodiversity disclosures
Baboukardos, D., Seretis, E., Tsalavoutas, I. & Tsoligkas, F., 8 Jan 2025, ACCA. 29 p.Research output: Book/Report › Commissioned report
Open Access -
Gender differences in hedge fund performance persistence
Klubinski, W., Tsoligkas, F., Verousis, T. & Wang, L., 31 Dec 2025, Encyclopedia of Monetary Policy, Financial Markets and Banking. Netherlands: Elsevier, Vol. 3.Research output: Chapter or section in a book/report/conference proceeding › Chapter in a published conference proceeding
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Greening Under Pressure: Climate Change Exposure and Eco-Innovation
Perotti, P., Tsoligkas, F. & Wang, K., 30 Nov 2025, (E-pub ahead of print) In: Business Strategy and the Environment. 35, 4, p. 4736–4765 30 p.Research output: Contribution to journal › Article › peer-review
Open Access5 Link opens in a new tab Citations (SciVal) -
R&D Disclosures and Informativeness of Future Earnings
Mazzi, F., Slack, R., Tsalavoutas, I. & Tsoligkas, F., 31 Dec 2025, In: Abacus A Journal of Accounting Finance and Business Studies. 61, 4, p. 897-960 64 p.Research output: Contribution to journal › Article › peer-review
Open AccessFile3 Link opens in a new tab Citations (SciVal)161 Downloads (Pure)
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Australian Accounting Standards Board (External organisation)
Tsoligkas, F. (No value)
2 Feb 2026 → …Activity: Other contribution to the discipline › Collaboration
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CPA Australia Intangibles Summit
Tsoligkas, F. (Speaker)
1 May 2026Activity: Academic conferences and events (excluding conference publications) › Conference presentation / attendance