Martin Walker

Search results

• 2024

  Government Subsidies and Income Smoothing

  Pappas, K., Walker, M. (Corresponding), Xu, A. L. & Zeng, C., 8 May 2024, (E-pub ahead of print) In: Contemporary Accounting Research.

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

  Open Access

  • Profit 100%
  • Taxation 50%
  • Incentives 25%
• 2023

  A Measure of Management’s Withholding of Bad News

  Athanasakou, V. & Walker, M., 1 Nov 2023, (E-pub ahead of print) In: European Accounting Review.

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

  Open Access

  • Capital Market Returns 100%
  • Corporate Disclosure 33%
• 2022

  Narrative disclosure quality and the timeliness of goodwill impairments

  Iatridis, G. E., Pappas, K. & Walker, M., 1 Mar 2022, In: The British Accounting Review. 54, 2, p. 100978

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

  Open Access

  File
  172 Downloads (Pure)

• Understanding how the effects of conditional conservatism measurement bias vary with the research context

  Harakeh, M., Lee, E. & Walker, M., 20 May 2022, In: European Accounting Review.

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

  Open Access

  File

  • Accounting 100%
  • Profit 100%
  • Research Design 100%
  • Time Series 100%
  • Conservatism 100%
  36 Downloads (Pure)
• 2020

  Annual report narratives and the cost of equity capital: UK evidence of a u-shaped relation

  Athanasakou, V., Eugster, F., Schleicher, T. & Walker, M., 26 Jan 2020, In: European Accounting Review. 29, 1, p. 27-54 28 p.

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

  Open Access

  • Equity Capital 100%
  • Cost of Equity 100%
  • Disclosure 100%
  • Reporting 25%
  • Learning Level 25%

• Do Corporate Press Releases Drive Media Coverage?

  Tsileponis, N., Stathopoulos, K. & Walker, M., Mar 2020, In: British Accounting Review. 52, 2

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

  Open Access

  File

  • Speculation 100%
  • Investors 100%
  • Earnings Announcement 100%
  • Trading Volume 100%
  260 Downloads (Pure)

• The Monitoring Role of the Financial Press Around Corporate Announcements

  Tsileponis, N., Stathopoulos, K. & Walker, M., 18 Sept 2020, In: Accounting and Business Research. 50, 6, p. 539-573 35 p.

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

  Open Access

  File

  • Market Reaction 100%
  • Information Content 100%
  • Textual Analysis 100%
  • Corporate Disclosure 100%
  • Corporate Announcement 100%
  164 Downloads (Pure)
• 2019

  Strategic distortions in analyst forecasts in the presence of short-term institutional investors

  Bilinski, P., Cumming, D., Hass, L., Stathopoulos, K. & Walker, M., 2019, In: Accounting and Business Research. 49, 3, p. 1-37

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

  Open Access

  File

  • Institutional Investor 100%
  • Ownership 50%
  • Investors 50%
  • Investment Banking 50%
  156 Downloads (Pure)
• 2018

  The Differential Impact of IFRS Adoption on Aspects of Seasoned Equity Offerings in the UK and France

  Harakeh, M., Lee, E. & Walker, M., 2018, In: Accounting in Europe.

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

  Open Access

  File

  • IFRS 100%
  • Seasoned Equity Offering 100%
  • Accounting Standards 22%
  • Accounting Policy 22%
  • Information Asymmetry 22%
  259 Downloads (Pure)

• The effect of information shocks on dividend payout and dividend value relevance

  Harakeh, M., Lee, E. & Walker, M., 2018, In: International Review of Financial Analysis.

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

  Open Access

  File

  • IFRS 100%
  • Dividend Payouts 100%
  • Accounting Standards 42%
  • Cash Flow 14%
  • Investors 14%
  294 Downloads (Pure)
• 2017

  Do Chinese State Subsidies Affect Voluntary Corporate Social Responsibility Disclosure?

  Lee, E., Walker, M. & Zeng, C., 1 Apr 2017, In: Journal of Accounting and Public Policy. 36, 3, p. 179-200

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

  Open Access

  File

  • Chinese 100%
  • Corporate Social Responsibility 100%
  • Corporate Volunteering 100%
  • Subsidy 100%
  • State Owned Enterprise 50%
  300 Downloads (Pure)

• Earnings: Concepts vs. Reported

  Grambovas, C., Garcia Lara, J. M., Ohlson, J. & Walker, M., 2017, In: Journal of Law, Finance, and Accounting. 2, 2, p. 347-384

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

  Open Access

  File

  • Profit 100%
  • Cost of Equity 15%
  • Stock Price 7%
  • Fair Value Accounting 7%
  154 Downloads (Pure)
• 2016

  Modelling analysts’ target price revisions following good and bad news?

  Ho, T. Q., Strong, N. & Walker, M., 2016, In: Accounting and Business Research.

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

  Open Access

  • Capital Market Returns 100%
  • Earnings Announcement 50%

• The Determinants of Firm-Specific Corporate Governance Arrangements, IFRS Adoption and the Informativeness of Accounting Reports: Evidence from Brazil

  Lopes, A., Walker, M. & da Silva, R. L. M., 1 Jul 2016, In: Journal of International Accounting Research . 15, 2, p. 101-124

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

  • IFRS 100%
  • Corporate Governance 100%
  • Dual Listing 28%
  • Incentives 28%
• 2015

  Are interim management statements redundant?

  Schleicher, T. & Walker, M., 3 Mar 2015, In: Accounting and Business Research. 45, 2, p. 229-255 27 p.

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

  Open Access

  • Temporary Employment 100%
  • Trading Volume 100%
  • Substitution Effect 33%

• Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

  Christensen, H. B., Lee, E., Walker, M. & Zeng, C., 25 Feb 2015, In: European Accounting Review. 24, 1, p. 31-61

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

• The implications of research on accounting conservatism for accounting standard setting

  Mora, A. & Walker, M., 3 Aug 2015, In: Accounting and Business Research. 45, 5, p. 620-650 30 p.

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

  Open Access

  • Accounting Standards 100%
  • Accounting 33%
  • Moral Hazard 33%
  • Public Debt 33%
  • Economics of Information 33%
• 2014

  Bank accounting conservatism and bank loan pricing

  Lim, C. Y., Lee, E., Kausar, A. & Walker, M., 2014, In: Journal of Accounting and Public Policy. 33, 3, p. 260-278 18 p.

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

  • Pricing 100%
  • Bank Accounting 100%
  • Credit 100%
  • Financial Crisis 33%
  • Pricing Strategy 33%

• CEO Pay Contracts and IFRS Reconciliations

  Voulgaris, G., Stathopoulos, K. & Walker, M., 2014, In: European Accounting Review. 24, 1, p. 63-93

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

  • Contract Law 100%
  • Accounting Policy 100%
  • UK 75%
  • Structural Change 25%
  • Incentive 25%

• Do Chinese government subsidies affect firm value?

  Lee, E., Walker, M. & Zeng, C., 14 Mar 2014, In: Accounting, Organizations and Society. 39, 3, p. 149-169 20 p.

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

  • Government Subsidies 100%
  • Chinese Government 100%
  • Subsidy 100%
  • Firm Value 100%
  • Chinese 60%

• IFRS and the Use of Accounting-Based Performance Measures in Executive Pay

  Voulgaris, G., Stathopoulos, K. & Walker, M., Dec 2014, In: The International Journal of Accounting. 49, 4, p. 479-514 35 p.

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

• Payout Policy Relevance and Accounting-based Valuation

  Clubb, C. & Walker, M., Dec 2014, In: Abacus. p. 490-516 26 p.

  Research output: Contribution to journal › Article › peer-review
• 2013

  Executive compensation: A model of disclosure choice

  Frantz, P., Instefjord, N. & Walker, M., Nov 2013, In: Journal of Business Finance and Accounting. 40, 9-10, p. 1184-1220 36 p.

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

  • Executive Compensation 100%
  • Public Policy 37%
  • Moral Hazard 25%

• How far can we trust earnings numbers? What research tells us about earnings management

  Walker, M., 1 Aug 2013, In: Accounting and Business Research. 43, 4, p. 445-481 36 p.

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

  • Profit 100%
  • Accounting Policy 100%
  • Accounting Standards 33%

• Target price accuracy: International evidence

  Bilinski, P., Lyssimachou, D. & Walker, M., May 2013, In: The Accounting Review. 88, 3, p. 825-851 26 p.

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

  • IFRS 100%
  • Price Forecasting 100%

• The impact of executive pay on the disclosure of alternative earnings per share figures

  Grey, C., Stathopoulos, K. & Walker, M., 2013, In: International Review of Financial Analysis. 29, p. 227-236 9 p.

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

  • Profit 100%
  • Executive Compensation 100%

• The influence of conditional conservatism on ownership dispersion: An international analysis

  Giner, B., Tahoun, A. & Walker, M., 2013, In: Revista Espanola de Financiacion y Contabilidad. 42, 159, p. 289-309 20 p.

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

  • Ownership 100%
  • Conservatism 100%
  • Investors 100%
  • Risk Management 33%
• 2012

  Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil

  Lopes, A. & Walker, M., Jun 2012, In: British Accounting Review. 44, 2, p. 53-67 14 p.

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

  Open Access

  • Fixed Assets 100%
  • Firm Performance 100%
  • Corporate Governance 100%
  • Financial Statement 100%
  • IFRS 50%
• 2011

  Conditional earnings conservatism and corporate refocusing activities

  Mak, C. Y., Strong, N. & Walker, M., Sept 2011, In: Journal of Accounting Research. 49, 4, p. 1041-1082 41 p.

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

  • Strategic Plan 100%
  • Conservatism 100%
  • Profit 100%
  • Financial Year 50%
  • Negative Return 50%

• The market reward for achieving analyst earnings expectations: Does managing expectations or earnings matter?

  Athanasakou, V., Strong, N. C. & Walker, M., Jan 2011, In: Journal of Business Finance and Accounting. 38, 1-2, p. 58-94 36 p.

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

  • Profit 100%
  • Earnings Announcement 100%
  • Accounting Policy 66%
  • Pricing 33%
  • Stock Price 33%
• 2010

  Accounting for varieties of capitalism: The case against a single set of global accounting standards

  Walker, M., Sept 2010, In: British Accounting Review. 42, 3, p. 137-152 15 p.

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

  • Accounting Standards 100%
  • Comparative Capitalism Perspective 100%
  • Accounting Standard 100%
  • Stock Market 40%
  • IFRS 25%

• Bias in the tone of forward-looking narratives

  Schleicher, T. & Walker, M., 2010, In: Accounting and Business Research. 40, 4, p. 371-390 19 p.

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

  • Profit 100%
  • Earnings Announcement 100%
  • Managerial Incentives 100%
  • Gross Margin 50%

• Compensation consultants and CEO pay: UK evidence

  Voulgaris, G., Stathopoulos, K. & Walker, M., Nov 2010, In: Corporate Governance (Oxford). 18, 6, p. 511-526 15 p.

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

  • Incentives 100%
  • Corporate Governance 100%

• Does valuation model choice affect target price accuracy?

  Demirakos, E. G., Strong, N. C. & Walker, M., May 2010, In: European Accounting Review. 19, 1, p. 35-72 37 p.

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

  • Net Present Value Method 100%
  • Profit 100%
  • International Investment 50%

• IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies

  Schleicher, T., Tahoun, A. & Walker, M., Jun 2010, In: International Journal of Accounting. 45, 2, p. 143-168 25 p.

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

  • Cash Flow 100%
  • IFRS 100%
  • EU Countries 12%
  • Firm Size 12%

• The association between classificatory and inter-temporal smoothing: Evidence from the UK's FRS 3

  Athanasakou, V., Strong, N. & Walker, M., Jun 2010, In: International Journal of Accounting. 45, 2, p. 224-257 33 p.

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

  • Accounting 100%
  • Income Statement 20%
  • Corporate Governance 20%
• 2009

  Do IFRS reconciliations convey information? the effect of debt contracting

  Christensen, H. B., Lee, E. & Walker, M., Dec 2009, In: Journal of Accounting Research. 47, 5, p. 1167-1199 32 p.

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

  • IFRS 100%
  • Accounting Standards 33%
  • Profit 33%
  • Wealth 16%
  • Investors 16%

• Earnings management or forecast guidance to meet analyst expectations?

  Athanasakou, V. E., Strong, N. C. & Walker, M., 2009, In: Accounting and Business Research. 39, 1, p. 3-35 32 p.

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

  • Profit 100%
  • Accounting Policy 100%
  • Expenditure 50%
  • Working Capital 50%
  • Large Firm 50%

• The effects of voluntary disclosure and dividend propensity on prices leading earnings

  Hussainey, K. & Walker, M., 2009, In: Accounting and Business Research. 39, 1, p. 37-55 18 p.

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

  • Corporate Disclosure 100%
  • Profit 100%
  • Share Price 66%
  • Firm Growth 50%
  • Capital Market Returns 16%
• 2007

  Classificatory income smoothing: The impact of a change in regime of reporting financial performance

  Athanasakou, V. E., Strong, N. C. & Walker, M., Jul 2007, In: Journal of Accounting and Public Policy. 26, 4, p. 387-435 48 p.

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

  • Accounting 100%
  • Profit 37%
  • IFRS 12%

• Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK

  Christensen, H. B., Lee, E. & Walker, M., Dec 2007, In: International Journal of Accounting. 42, 4, p. 341-379 38 p.

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

  • IFRS 100%
  • Accounting Standards 25%
  • Cost of Equity 25%

• Disagreement over the persistence of earnings components: Evidence on the properties of management-specific adjustments to GAAP earnings

  Choi, Y. S., Lin, S., Walker, M. & Young, S., Dec 2007, In: Review of Accounting Studies. 12, 4, p. 595-622 27 p.

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

  • Accounting Standards 100%
  • Profit 100%
  • Disclosure 100%
  • Income Statement 100%

• Loss firms' annual report narratives and share price anticipation of earnings

  Schleicher, T., Hussainey, K. & Walker, M., Jun 2007, In: British Accounting Review. 39, 2, p. 153-171 18 p.

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

  • Profit 100%
  • Share Price 100%
  • Capital Market Returns 18%
  • Specific Industry 9%
• 2006

  The seasoned-equity issues of UK firms: Market reaction and issuance method choice

  Barnes, E. & Walker, M., Jan 2006, In: Journal of Business Finance and Accounting. 33, 1-2, p. 45-78 33 p.

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

  • Shareholder Rights 100%
  • Stock Exchange 50%
• 2005

  Commentary on differences in the valuation of earnings and book value: Regulation effects or industry effects?

  Walker, M., 2005, In: International Journal of Accounting. 40, 4, p. 391-393 2 p.

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

• The Compensation of UK Executive Directors: Lots of Carrots but are there any Sticks?

  Stathopoulos, K., Espenlaub, S. & Walker, M., Mar 2005, In: Competition and Change. 9, 1, p. 89-105 17 p.

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

  • Risk Management 100%
  • Wealth 100%
  • Stock Price 100%
  • Contract Theory 100%
  • Agency Theory 100%
• 2004

  Discussion of are economically significant stock returns and trading volumes driven by firm-specific news releases?

  Walker, M., Jan 2004, In: Journal of Business Finance and Accounting. 31, 1-2, p. 83-86 3 p.

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

• On the nature and rationality of analysts' forecasts under earnings conservatism

  Helbok, G. & Walker, M., Mar 2004, In: British Accounting Review. 36, 1, p. 45-77 32 p.

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

  • Profit 100%
  • Earnings Announcement 15%

• Recovering accounting: An economic perspective

  Walker, M., May 2004, In: Critical Perspectives on Accounting. 15, 4-5, p. 519-527 8 p.

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

• UK Executive Compensation Practices: new economy vs old economy

  Stathopoulos, K., Espenlaub, S. & Walker, M., 2004, In: Journal of Management Accounting Research. 16, p. 57-92

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