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Professor Richard Slack's Outputs (58)

Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity (2024)
Journal Article
Almaghrabi, K. S., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (online). Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity. The British Accounting Review, Article 101426. https://doi.org/10.1016/j.bar.2024.101426

Capitalisation of development costs mandated under IAS 38 is an important accounting issue conveying a signal to users of accounting information regarding future economic benefits. Using a longitudinal sample of UK firms, firstly, we examine the adve... Read More about Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity.

Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: Sites of dissonance or consensus (2024)
Journal Article
Millar, J., & Slack, R. (2024). Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: Sites of dissonance or consensus. Sustainability Accounting, Management and Policy Journal, 15(3), 573-604. https://doi.org/10.1108/SAMPJ-03-2023-0128

Purpose
This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financ... Read More about Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: Sites of dissonance or consensus.

Understanding Fund Manager readership of annual report risk disclosure (2023)
Journal Article
Abraham, S., & Slack, R. (2023). Understanding Fund Manager readership of annual report risk disclosure. Accounting Forum, https://doi.org/10.1080/01559982.2023.2267838

An understanding of company risk for investment decisions is fundamental for capital market users such as fund managers. The annual report is an established source of risk reporting information. Whilst market-based studies highlight the economic valu... Read More about Understanding Fund Manager readership of annual report risk disclosure.

The economic consequences of corporate social irresponsibility and policy implications (2023)
Book Chapter
He, G., Li, Z., & Slack, R. (2023). The economic consequences of corporate social irresponsibility and policy implications. In F. Moshirian, & C. Park (Eds.), Climate Change and Climate Finance: Current Experience and Future Directions (60-86). Asian Development Bank. https://doi.org/10.22617/TCS230333-2

Although extensive research has explored topics related to corporate social responsibility (CSR)—particularly within the context of the Sustainable Development Goals—including its impact on firms’ performance, the evidence is mixed and inconclusive.... Read More about The economic consequences of corporate social irresponsibility and policy implications.

Quaker accountability regimes: The case of the Richardson family networks, 1840 - 1914 (2022)
Journal Article
McLean, T., McGovern, T., Slack, R., & McLean, M. (2023). Quaker accountability regimes: The case of the Richardson family networks, 1840 - 1914. Accounting, Auditing and Accountability Journal, 36(3), 859-884. https://doi.org/10.1108/aaaj-06-2018-3516

Purpose – This paper aims to explore the development of the accountability ideals and practices of Quaker industrialists during the period 1840 – 1914. Design/methodology/approach – The research employs a case study approach and draws on the extensiv... Read More about Quaker accountability regimes: The case of the Richardson family networks, 1840 - 1914.

Exploring investor views on accounting for R&D costs under IAS 38 Journal of Accounting and Public Policy (2022)
Journal Article
Mazzi, F., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2022). Exploring investor views on accounting for R&D costs under IAS 38 Journal of Accounting and Public Policy. Journal of Accounting and Public Policy, 41(2), Article 106944. https://doi.org/10.1016/j.jaccpubpol.2022.106944

Research and development (R&D) is increasingly significant in the global economy and its accounting treatment has always been, and remains, a contentious area. The standard governing its accounting treatment under International Financial Reporting St... Read More about Exploring investor views on accounting for R&D costs under IAS 38 Journal of Accounting and Public Policy.

Predicting Income-Decreasing Forced Financial Restatement (2021)
Journal Article
Othman, I. W., Slack, R., & Stratling, R. (2021). Predicting Income-Decreasing Forced Financial Restatement. Universal journal of accounting and finance, 9(6), 1571-1581. https://doi.org/10.13189/ujaf.2021.090634

This study explored the varied characteristics of misstatement firms, which serve as the foundation to develop a model that predicts income-decreasing forced restatement (IDFR). Multivariate logit regression was performed on 4,698 firm-years of Malay... Read More about Predicting Income-Decreasing Forced Financial Restatement.

Climate Change Risk Related Disclosures in Extractive Industries (2021)
Report
Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I., & soligkas, F. (2021). Climate Change Risk Related Disclosures in Extractive Industries. Association of Chartered Certified Accountants

Extractive industries (mining, oil and gas) are one of the sectors that are most exposed to changes that governments may be making in order that climate change can be restricted. This report looks at the annual reports of extractive companies around... Read More about Climate Change Risk Related Disclosures in Extractive Industries.

The capitalisation of Intangibles Debate: Accounting for Exploration and Evaluation Expenditure in Extractive Activities (2021)
Report
Constantatos, A., Dionysiou, D., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2021). The capitalisation of Intangibles Debate: Accounting for Exploration and Evaluation Expenditure in Extractive Activities. Association of Chartered Certified Accountants

This report looks at how exploration and evaluation (E&E) costs of new mineral or oil and gas reserves are reported in the financial statements of listed extractive companies. This is against a background of a general concern that intangibles are ina... Read More about The capitalisation of Intangibles Debate: Accounting for Exploration and Evaluation Expenditure in Extractive Activities.

(Counter) accounting for hybrid organising: A case of the Great Exhibition of the North (2021)
Journal Article
Ferry, L., & Slack, R. (2022). (Counter) accounting for hybrid organising: A case of the Great Exhibition of the North. Accounting, Auditing and Accountability Journal, 35(3), 681-705. https://doi.org/10.1108/aaaj-12-2019-4303

Purpose Hybrid organising faces a fundamental challenge in managing multiple and conflicting logics. Prior studies have evidenced the performative role of accounting within such a context largely in support of neoliberal hegemony and economic logic.... Read More about (Counter) accounting for hybrid organising: A case of the Great Exhibition of the North.

Pathways through Trusteeship: Responding to the Trustee Recruitment Crisis (2019)
Journal Article
Daly, S., Slack, R., Brandon, T., & Biddle, P. (2020). Pathways through Trusteeship: Responding to the Trustee Recruitment Crisis. International Journal of Nonprofit and Voluntary Sector Marketing, 25(2), Article e1651. https://doi.org/10.1002/nvsm.1651

Getting on Board 2017 suggests that the recruitment of trustees to the Board of Trustees (henceforth volunteer trustees) by charities in the United Kingdom is in a state of crisis. This report and a range of other stakeholders offer advice and guidan... Read More about Pathways through Trusteeship: Responding to the Trustee Recruitment Crisis.

Corporate Philanthropy as a Context for Moral Agency, a MacIntyrean Enquiry (2019)
Journal Article
Nicholson, H., Beadle, R., & Slack, R. (2020). Corporate Philanthropy as a Context for Moral Agency, a MacIntyrean Enquiry. Journal of Business Ethics, 167, 589-603. https://doi.org/10.1007/s10551-019-04188-7

It has been claimed that ‘virtuous structures’ can foster moral agency in organisations. We investigate this in the context of employee involvement in corporate philanthropy, an activity whose moral status has been disputed. Employing Alasdair MacInt... Read More about Corporate Philanthropy as a Context for Moral Agency, a MacIntyrean Enquiry.

The capitalisation debate : R&D expenditure, disclosure content and quantity, and stakeholder views (2019)
Report
Mazzi, F., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2019). The capitalisation debate : R&D expenditure, disclosure content and quantity, and stakeholder views. [No known commissioning body]

There are concerns that financial statements no longer reflect the underpinning drivers of value in modern business (Bernanke 2011; Haskel and Westlake 2017; Lev and Gu 2016). Such concerns are particularly relevant to accounting for intangibles, inc... Read More about The capitalisation debate : R&D expenditure, disclosure content and quantity, and stakeholder views.

Country-level corruption and accounting choice: Research & development capitalization under IFRS (2019)
Journal Article
Mazzi, F., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2019). Country-level corruption and accounting choice: Research & development capitalization under IFRS. The British Accounting Review, 51(5), Article 100821. https://doi.org/10.1016/j.bar.2019.02.003

International Accounting Standard 38 Intangible Assets mandates that development costs must be capitalized if certain conditions specified in the standard are met. However, this requires managerial judgement and hence may be subject to opportunism. C... Read More about Country-level corruption and accounting choice: Research & development capitalization under IFRS.