2025

Andronoudis, D., Tsalavoutas, Y. and Tsoligkas, F. (2025) R&D intensity, development costs’ capitalization intensity and stock returns: a variance decomposition analysis. European Accounting Review, (Accepted for Publication)

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.

Baboukardos, D., Seretis, E. , Tsalavoutas, I. and Tsoligkas, F. (2024) Evidence on Companies’ Biodiversity Disclosures. [Research Reports or Papers]

2022

Baboukardos, D., Seretis, E. , Slack, R., Tsalavoutas, Y. and Tsoligkas, F. (2022) Companies’ readiness to adopt IFRS S2 climate-related disclosures. [Research Reports or Papers]

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. [Research Reports or Papers]

Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) Climate Change Risk-related Disclosures in Extractive Industries. [Research Reports or Papers]

Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) Climate Change Risk-related Disclosures in Extractive Industries: A Comparative Study. [Research Reports or Papers]

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. [Research Reports or Papers]

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. [Research Reports or Papers]

Articles

Andronoudis, D., Tsalavoutas, Y. and Tsoligkas, F. (2025) R&D intensity, development costs’ capitalization intensity and stock returns: a variance decomposition analysis. European Accounting Review, (Accepted for Publication)

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. , Tsalavoutas, I. and Tsoligkas, F. (2024) Evidence on Companies’ Biodiversity Disclosures. [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. [Research Reports or Papers]

Dionysiou, D., Slack, R., Tsalavoutas, Y. and Tsoligkas, F. (2021) The Capitalisation of Intangibles Debate: Software Development Costs. [Research Reports or Papers]

Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) Climate Change Risk-related Disclosures in Extractive Industries. [Research Reports or Papers]

Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) Climate Change Risk-related Disclosures in Extractive Industries: A Comparative Study. [Research Reports or Papers]

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. [Research Reports or Papers]

Mazzi, F., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2019) The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views. [Research Reports or Papers]