Professor Peter  Pope

Professor Peter Pope

Professor of Accounting, Emeritus

Department of Accounting

Languages
English
Key Expertise
Financial reporting, Regulation, Capital markets

About me

Key Research Interests 

  • Financial reporting
  • Regulation
  • Capital markets
  • Equity valuation
  • Fundamental risk
  • IFRS

Recent publications

Academic Articles

  • Reliability and Relevance of Fair Values: Private Equity Investments and Investee Fundamentals. Review of Accounting Studies, forthcoming (with Petrus Ferreira, Roman Kräussl, Wayne R. Landsman and Maria Nykyforovych).

  • Proactive financial reporting enforcement: Audit fees and financial reporting quality effects. The Accounting Review, forthcoming (with Annita Florou and Serena Morricone).

  • The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union. Journal of Accounting and Public Policy, 38:2 2019, pp. 106-129 (with Rodney Brown and Bjorn Jorgensen).

  • Real options models of the firm, capacity overhang and the cross-section of returns. Journal of Finance, 73:3, 2018 pp. 1363-1415 (with Kevin Aretz).

  • Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research. 47:1 2017, pp.1-29 (with Annita Florou and Ursa Kosi).

  • Asymmetric persistence and the pricing of accruals and cash flows. Abacus, 52:1, 2016, pp.140-165 (with Art Kraft and Sonia Konstantinidi).

  • Forecasting risk in earnings. Contemporary Accounting Research, 33:2, 2016, pp. 487-525 (with Sonia Konstantinidi).
    Common factors in default risk across countries and industries. European Financial Management 19(1), 2013 pp.108-152 (with Kevin Aretz).

  • Mandatory IFRS adoption and institutional investment decisions. The Accounting Review, 87(6), 2012, pp.1993-2025 (with Annita Florou).

  • Are analysts’ loss functions asymmetric? Journal of Forecasting, 31(8), 2012, pp.736-756 (with Mark Clatworthy and David Peel).

  • The European IFRS experiment: Objectives, research challenges and some early evidence. Accounting and Business Research 41(3), 2011, 233-266 (with Stuart McLeay).

  • Asymmetric loss functions and the rationality of expected stock returns. International Journal of Forecasting 2011, 27(2) 413-437 (with Kevin Aretz and Soehnke Bartram).

  • Bridging the gap between accounting and finance. British Accounting Review 42(2), 2010, 88-102.

  • Macroeconomic risks and characteristic–based factor models. Journal of Banking and Finance 34(6), 2010, 1383-1399 (with Kevin Aretz and Soehnke Bartram).

  • Cross-border information transfers: Evidence from profit warnings issued by European firms. Accounting and Business Research 39(5) 2009, 449-472 (with Paulo Alves and Steven Young).

  • Which approach to accounting for employee stock options best reflects market pricing? Review of Accounting Studies (July/September) 11(2-3), 2006, 203-245 (with Wayne Landsman, Ken Peasnell and Shu Yeh). This paper awarded Best Paper 2004-2008 by Financial Accounting and Reporting Section, American Accounting Association, 2008.

  • Conservative accounting and linear information valuation models. Contemporary Accounting Research 23(1), March 2006, 73-101 (with Young-Soo Choi and John O'Hanlon).

  • Board monitoring and earnings management: Do outside directors influence abnormal accruals? Journal of Business Finance and Accounting, 2005: 32 (7-8), 1311-1346. (with K.V. Peasnell and S. Young).

  • Earnings components, accounting bias and equity valuation. Review of Accounting Studies, 10: 387-407, 2005 (with P. Wang).

  • The link between earnings timeliness, earnings conservatism and board composition: evidence from the UK, Corporate Governance: An International Review, 12(1), 2004, 47-59 (with W. Beekes and S.E. Young).

  • The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel. Accounting and Business Research, 31(4), 2001, 291-311 (with P.F. Pope and S.E. Young).

  • Accrual management to meet earnings targets: Did Cadbury make a difference? British Accounting Review 32:4, December 2000, pp.415-446 (with K. V. Peasnell and S. Young).

  • Detecting earnings management using cross-sectional abnormal accruals models. Accounting and Business Research 30:4, Autumn 2000, pp.313-326 (with K.V. Peasnell and S. Young).

  • International differences in the timeliness, conservatism and classification of earnings. Journal of Accounting Research, Supplement, 1999, pp.53-87 (with M. Walker).

Research Monographs/Reports

  • Accounting for asset impairments: IFRS Reporting Practices and Outcomes in Europe, Ernst and Young White Paper, 2012 (with Hami Amiraslani and George Iatridis).

  • Cross Border Information Transfers and the Impact of Accounting Regime Changes, Institute of Chartered Accountants in England and Wales, Centre for Business Performance, Research Briefing, 2010, pp.34 (with Paulo Alves and Steven Young).