Dr Fanis Tsoligkas

  • Dissertation Supervisor (Adam Smith Business School)

Publications

List by: Type | Date

Jump to: 2025 | 2024 | 2022 | 2021 | 2020 | 2019
Number of items: 16.

2025

Andronoudis, Dimos, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (2025) R&D intensity, development costs’ capitalization intensity and stock returns: a variance decomposition analysis. European Accounting Review, (doi: 10.1080/09638180.2025.2468482) (Early Online Publication)

Mazzi, Francesco, Slack, Richard, Tsalavoutas, Yannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (2025) R&D disclosures and the informativeness of future earnings. Abacus, (Accepted for Publication)

2024

Almaghrabi, Khadija S., Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Diogenis, Seretis, Evangelos ORCID logoORCID: https://orcid.org/0009-0009-3798-8028, Tsoligkas, Fanis, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Slack, Richard (2024) Climate disclosures: corporations underprepared for tighter new standards, study of 100 companies reveals. Conversation, 11 Jan.

Baboukardos, Diogenis, Seretis, Evangelos ORCID logoORCID: https://orcid.org/0009-0009-3798-8028, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (2024) Evidence on Companies’ Biodiversity Disclosures. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.343754).

2022

Baboukardos, Diogenis, Seretis, Evangelos ORCID logoORCID: https://orcid.org/0009-0009-3798-8028, Slack, Richard, Tsalavoutas, Yannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Francesco, Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Christina, Jackson, Richard H.G., Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Dionysia, Slack, Richard, Tsalavoutas, Yannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (2021) The Capitalisation of Intangibles Debate: Software Development Costs. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.244180).

Baboukardos, Diogenis, Dionysiou, Dionysia, Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (2021) Climate Change Risk-related Disclosures in Extractive Industries. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.234936).

Baboukardos, Diogenis, Dionysiou, Dionysia, Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Anna-Fani, Dionysiou, Dionysia, Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Yannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156, Tsoligkas, Fanis and Evans, Lisa (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, Francesco, Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Francesco, Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (2019) The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views. Project Report. Association of Certified Chartered Accountants, London.

This list was generated on Fri Jul 4 02:07:41 2025 BST.
Jump to: Articles | Research Reports or Papers
Number of items: 16.

Articles

Andronoudis, Dimos, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (2025) R&D intensity, development costs’ capitalization intensity and stock returns: a variance decomposition analysis. European Accounting Review, (doi: 10.1080/09638180.2025.2468482) (Early Online Publication)

Mazzi, Francesco, Slack, Richard, Tsalavoutas, Yannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (2025) R&D disclosures and the informativeness of future earnings. Abacus, (Accepted for Publication)

Almaghrabi, Khadija S., Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Diogenis, Seretis, Evangelos ORCID logoORCID: https://orcid.org/0009-0009-3798-8028, Tsoligkas, Fanis, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Slack, Richard (2024) Climate disclosures: corporations underprepared for tighter new standards, study of 100 companies reveals. Conversation, 11 Jan.

Mazzi, Francesco, Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Christina, Jackson, Richard H.G., Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Yannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156, Tsoligkas, Fanis and Evans, Lisa (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, Francesco, Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Diogenis, Seretis, Evangelos ORCID logoORCID: https://orcid.org/0009-0009-3798-8028, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (2024) Evidence on Companies’ Biodiversity Disclosures. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.343754).

Baboukardos, Diogenis, Seretis, Evangelos ORCID logoORCID: https://orcid.org/0009-0009-3798-8028, Slack, Richard, Tsalavoutas, Yannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Dionysia, Slack, Richard, Tsalavoutas, Yannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (2021) The Capitalisation of Intangibles Debate: Software Development Costs. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.244180).

Baboukardos, Diogenis, Dionysiou, Dionysia, Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (2021) Climate Change Risk-related Disclosures in Extractive Industries. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.234936).

Baboukardos, Diogenis, Dionysiou, Dionysia, Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Anna-Fani, Dionysiou, Dionysia, Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (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, Francesco, Slack, Richard, Tsalavoutas, Ioannis ORCID logoORCID: https://orcid.org/0000-0002-4043-3156 and Tsoligkas, Fanis (2019) The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views. Project Report. Association of Certified Chartered Accountants, London.

This list was generated on Fri Jul 4 02:07:41 2025 BST.

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