Dr Fanis Tsoligkas
- Dissertation Supervisor (Adam Smith Business School)
Publications
2024
Almaghrabi, K. S., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2024) Capitalised development costs and future cash flows: the effect of CEO overconfidence and board gender diversity. British Accounting Review, 56(6), 101426. (doi: 10.1016/j.bar.2024.101426)
Baboukardos, D., Seretis, E. , Tsoligkas, F., Tsalavoutas, I. and Slack, R. (2024) Climate disclosures: corporations underprepared for tighter new standards, study of 100 companies reveals. Conversation, 11 Jan.
2022
Baboukardos, D., Seretis, E. , Slack, R., Tsalavoutas, Y. and Tsoligkas, F. (2022) Companies’ readiness to adopt IFRS S2 climate-related disclosures. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.278152).
Mazzi, F., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2022) Exploring investor views on accounting for R&D costs under IAS 38. Journal of Accounting and Public Policy, 41(2), 106944. (doi: 10.1016/j.jaccpubpol.2022.106944)
2021
Dargenidou, C., Jackson, R. H.G., Tsalavoutas, I. and Tsoligkas, F. (2021) Capitalisation of R&D and the informativeness of stock prices: pre- and post-IFRS evidence. British Accounting Review, 53(4), 100998. (doi: 10.1016/j.bar.2021.100998)
Dionysiou, D., Slack, R., Tsalavoutas, Y. and Tsoligkas, F. (2021) The Capitalisation of Intangibles Debate: Software Development Costs. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.244180).
Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) Climate Change Risk-related Disclosures in Extractive Industries. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.234936).
Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) Climate Change Risk-related Disclosures in Extractive Industries: A Comparative Study. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.258686).
Constantatos, A.-F., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) The Capitalisation of Intangibles Debate: Accounting for Exploration and Evaluation Expenditure in Extractive Activities. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.234937).
Tsalavoutas, Y. and Tsoligkas, F. (2021) Uncertainty avoidance and stock price informativeness of future earnings. Journal of International Financial Markets, Institutions and Money, 75, 101410. (doi: 10.1016/j.intfin.2021.101410)
2020
Tsalavoutas, I. , Tsoligkas, F. and Evans, L. (2020) Compliance with IFRS mandatory disclosure requirements: a structured literature review. Journal of International Accounting, Auditing and Taxation, 40, 100338. (doi: 10.1016/j.intaccaudtax.2020.100338)
2019
Mazzi, F., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2019) Country-level corruption and accounting choice: research & development capitalization under IFRS. British Accounting Review, 51(5), 100821. (doi: 10.1016/j.bar.2019.02.003)
Mazzi, F., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2019) The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views. Project Report. Association of Certified Chartered Accountants, London.
Articles
Almaghrabi, K. S., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2024) Capitalised development costs and future cash flows: the effect of CEO overconfidence and board gender diversity. British Accounting Review, 56(6), 101426. (doi: 10.1016/j.bar.2024.101426)
Baboukardos, D., Seretis, E. , Tsoligkas, F., Tsalavoutas, I. and Slack, R. (2024) Climate disclosures: corporations underprepared for tighter new standards, study of 100 companies reveals. Conversation, 11 Jan.
Mazzi, F., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2022) Exploring investor views on accounting for R&D costs under IAS 38. Journal of Accounting and Public Policy, 41(2), 106944. (doi: 10.1016/j.jaccpubpol.2022.106944)
Dargenidou, C., Jackson, R. H.G., Tsalavoutas, I. and Tsoligkas, F. (2021) Capitalisation of R&D and the informativeness of stock prices: pre- and post-IFRS evidence. British Accounting Review, 53(4), 100998. (doi: 10.1016/j.bar.2021.100998)
Tsalavoutas, Y. and Tsoligkas, F. (2021) Uncertainty avoidance and stock price informativeness of future earnings. Journal of International Financial Markets, Institutions and Money, 75, 101410. (doi: 10.1016/j.intfin.2021.101410)
Tsalavoutas, I. , Tsoligkas, F. and Evans, L. (2020) Compliance with IFRS mandatory disclosure requirements: a structured literature review. Journal of International Accounting, Auditing and Taxation, 40, 100338. (doi: 10.1016/j.intaccaudtax.2020.100338)
Mazzi, F., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2019) Country-level corruption and accounting choice: research & development capitalization under IFRS. British Accounting Review, 51(5), 100821. (doi: 10.1016/j.bar.2019.02.003)
Research Reports or Papers
Baboukardos, D., Seretis, E. , Slack, R., Tsalavoutas, Y. and Tsoligkas, F. (2022) Companies’ readiness to adopt IFRS S2 climate-related disclosures. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.278152).
Dionysiou, D., Slack, R., Tsalavoutas, Y. and Tsoligkas, F. (2021) The Capitalisation of Intangibles Debate: Software Development Costs. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.244180).
Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) Climate Change Risk-related Disclosures in Extractive Industries. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.234936).
Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) Climate Change Risk-related Disclosures in Extractive Industries: A Comparative Study. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.258686).
Constantatos, A.-F., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) The Capitalisation of Intangibles Debate: Accounting for Exploration and Evaluation Expenditure in Extractive Activities. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.234937).
Mazzi, F., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2019) The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views. Project Report. Association of Certified Chartered Accountants, London.