Professor Yannis Tsalavoutas

  • Professor (Accounting & Finance)

telephone: (0)141 330 6093
email: Ioannis.Tsalavoutas@glasgow.ac.uk

Room 683, ASBS South,, Gilbert Scott Building, Glasgow,, G12 8qq

ORCID iDhttps://orcid.org/0000-0002-4043-3156

Biography

After completing his undergraduate studies at the Technological Educational Institute of Athens (BSc in Business Administration), Yannis undertook the MBA Programme at the University of Stirling with specialisation in Corporate Finance. In November 2009, he completed his PhD in Accounting at the University of Edinburgh. Yannis' work experience includes positions as an accounting assistant (in Greece) and as a financial accounting and reporting analyst at Company Reporting Ltd in Edinburgh. Prior to joining the University of Glasgow in January 2015, Yannis was a Lecturer in Accounting at the University of Stirling.

In parallel to his current post at the University of Glasgow, Yannis is:

Research interests

Yannis is a member of the School's Accounting research cluster.

His research has been published in many international journals including, Accounting and Business Research, British Accounting Review, Journal of Business Finance & Accounting and Journal of Economic Behavior and Organization.

Areas of expertise:

  • Financial accounting and reporting (with an appeal to practitioners, investors and the academic community). In particular, investigating companies' reporting practices under International Financial Reporting Standards across different jurisdictions, along with any economic consequences that may arise from divergence in practice;
  • Corporate governance as an influential factor for companies' financial reporting practices.

Publications

List by: Type | Date

Jump to: 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2012 | 2011 | 2010
Number of items: 26.

2020

Almaghrabi, K., Opong, K. and Tsalavoutas, I. (2020) Compliance with pension-related mandatory disclosures and debt financing. Journal of Business Finance and Accounting, (Accepted for Publication)

Weetman, P., Tsalavoutas, Y. and Gordon, P. (2020) International Corporate Reporting: Global and Diverse [5th ed.]. Routledge, Taylor & Francis Group. ISBN 9781138364981 (In Press)

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, (Accepted for Publication)

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)

Weetman, P. and Tsalavoutas, I. (Eds.) (2019) The Routledge Companion to Accounting in Emerging Economies. Series: Routledge companions in business, management and accounting. Routledge: New York. ISBN 9780815356202

Tsalavoutas, I. and Weetman, P. (2019) Introduction. In: Weetman, P. and Tsalavoutas, I. (eds.) The Routledge Companion to Accounting in Emerging Economies. Series: Routledge companions in business, management and accounting. Routledge: Abingdon, pp. 1-12. ISBN 9780815356202 (doi:10.4324/9781351128506-1)

Kreß, A., Eierle, B. and Tsalavoutas, I. (2019) Development costs capitalization and debt financing. Journal of Business Finance and Accounting, 46(5-6), pp. 636-685. (doi: 10.1111/jbfa.12370)

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.

Paisey, C. , Paisey, N. and Tsalavoutas, I. (2019) Speak up? Listen up? Whistleblow? A Survey of ICAS Members. Project Report. ICAS, Edinburgh.

2018

Mazzi, F., Slack, R. and Tsalavoutas, I. (2018) The effect of corruption and culture on mandatory disclosure compliance levels: goodwill reporting in Europe. Journal of International Accounting, Auditing and Taxation, 31, pp. 52-73. (doi: 10.1016/j.intaccaudtax.2018.06.001)

Slack, R. and Tsalavoutas, I. (2018) Integrated reporting decision usefulness: mainstream equity market views. Accounting Forum, 42(2), pp. 184-198. (doi: 10.1016/j.accfor.2018.01.005)

André, P., Dionysiou, D. and Tsalavoutas, I. (2018) Mandated disclosures under IAS 36 impairment of assets and IAS 38 intangible assets: value relevance and impact on analysts’ forecasts. Applied Economics, 50(7), pp. 707-725. (doi: 10.1080/00036846.2017.1340570)

2017

Mazzi, F., André, P., Dionysiou, D. and Tsalavoutas, I. (2017) Compliance with goodwill related mandatory disclosure requirements and the cost of equity capital. Accounting and Business Research, 47(3), pp. 268-312. (doi: 10.1080/00014788.2016.1254593)

Tsalavoutas, I. (2017) The role and current status of IFRS in the completion of national rules: Evidence from Greece. Accounting in Europe, 14(1-2), pp. 102-112. (doi: 10.1080/17449480.2017.1298140)

2016

Gavriilidis, K., Kallinterakis, V. and Tsalavoutas, I. (2016) Investor mood, herding and the Ramadan effect. Journal of Economic Behavior and Organization, 132(Suppl.), pp. 23-38. (doi: 10.1016/j.jebo.2015.09.018)

Constantatos, A.-F., Dionysiou, D. and Tsalavoutas, I. (2016) A synthesis and analysis of models measuring accrual based and real activities earnings management. In: Yates, K. (ed.) Earnings Management: Global Perspectives, Performance and Future Research. Series: Management science: theory and applications. Nova Science Publishers. ISBN 9781634855112

Mazzi, F., Liberatore, G. and Tsalavoutas, I. (2016) Insights on CFOs’ perceptions about impairment testing under IAS 36. Accounting in Europe, 13(3), pp. 353-379. (doi: 10.1080/17449480.2016.1244341)

2015

Abdullah, M., Evans, L., Fraser, I. and Tsalavoutas, I. (2015) IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels. Accounting Forum, 39(4), pp. 328-348. (doi: 10.1016/j.accfor.2015.05.003)

Elzahar, H., Hussainey, K., Mazzi, F. and Tsalavoutas, I. (2015) Economic consequences of key performance indicators’ disclosure quality. International Review of Financial Analysis, 39, pp. 96-112. (doi: 10.1016/j.irfa.2015.03.005)

2014

Tsalavoutas, I. , André, P. and Dionysiou, D. (2014) Worldwide Application of IFRS 3, IAS 36 and IAS 38, Related Disclosures, and Determinants of Non-Compliance. Project Report. Association of Certified Chartered Accountants, London.

Tsalavoutas, I. and Dionysiou, D. (2014) Value relevance of IFRS mandatory disclosure requirements. Journal of Applied Accounting Research, 15(1), pp. 22-42. (doi: 10.1108/JAAR-03-2013-0021)

2012

Tsalavoutas, I. , André, P. and Evans, L. (2012) The transition to IFRS and the value relevance of financial statements in Greece. British Accounting Review, 44(4), pp. 262-277. (doi: 10.1016/j.bar.2012.09.004)

2011

Tsalavoutas, I. (2011) Transition to IFRS and compliance with mandatory disclosure requirements: what is the signal? Advances in Accounting, 27(2), pp. 390-405. (doi: 10.1016/j.adiac.2011.08.006)

Tsoligkas, F. and Tsalavoutas, I. (2011) Value relevance of R&D in the UK after IFRS mandatory implementation. Applied Financial Economics, 21(13), pp. 957-967. (doi: 10.1080/09603107.2011.556588)

2010

Tsalavoutas, I. and Evans, L. (2010) Transition to IFRS in Greece: financial statement effects and auditor size. Managerial Auditing Journal, 25(8), pp. 814-842. (doi: 10.1108/02686901011069560)

Tsalavoutas, I. , Evans, L. and Smith, M. (2010) Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements. Journal of Applied Accounting Research, 11(3), pp. 213-228. (doi: 10.1108/09675421011088143)

This list was generated on Mon Jul 6 06:03:54 2020 BST.
Jump to: Articles | Books | Book Sections | Edited Books | Research Reports or Papers
Number of items: 26.

Articles

Almaghrabi, K., Opong, K. and Tsalavoutas, I. (2020) Compliance with pension-related mandatory disclosures and debt financing. Journal of Business Finance and Accounting, (Accepted for Publication)

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, (Accepted for Publication)

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)

Kreß, A., Eierle, B. and Tsalavoutas, I. (2019) Development costs capitalization and debt financing. Journal of Business Finance and Accounting, 46(5-6), pp. 636-685. (doi: 10.1111/jbfa.12370)

Mazzi, F., Slack, R. and Tsalavoutas, I. (2018) The effect of corruption and culture on mandatory disclosure compliance levels: goodwill reporting in Europe. Journal of International Accounting, Auditing and Taxation, 31, pp. 52-73. (doi: 10.1016/j.intaccaudtax.2018.06.001)

Slack, R. and Tsalavoutas, I. (2018) Integrated reporting decision usefulness: mainstream equity market views. Accounting Forum, 42(2), pp. 184-198. (doi: 10.1016/j.accfor.2018.01.005)

André, P., Dionysiou, D. and Tsalavoutas, I. (2018) Mandated disclosures under IAS 36 impairment of assets and IAS 38 intangible assets: value relevance and impact on analysts’ forecasts. Applied Economics, 50(7), pp. 707-725. (doi: 10.1080/00036846.2017.1340570)

Mazzi, F., André, P., Dionysiou, D. and Tsalavoutas, I. (2017) Compliance with goodwill related mandatory disclosure requirements and the cost of equity capital. Accounting and Business Research, 47(3), pp. 268-312. (doi: 10.1080/00014788.2016.1254593)

Tsalavoutas, I. (2017) The role and current status of IFRS in the completion of national rules: Evidence from Greece. Accounting in Europe, 14(1-2), pp. 102-112. (doi: 10.1080/17449480.2017.1298140)

Gavriilidis, K., Kallinterakis, V. and Tsalavoutas, I. (2016) Investor mood, herding and the Ramadan effect. Journal of Economic Behavior and Organization, 132(Suppl.), pp. 23-38. (doi: 10.1016/j.jebo.2015.09.018)

Mazzi, F., Liberatore, G. and Tsalavoutas, I. (2016) Insights on CFOs’ perceptions about impairment testing under IAS 36. Accounting in Europe, 13(3), pp. 353-379. (doi: 10.1080/17449480.2016.1244341)

Abdullah, M., Evans, L., Fraser, I. and Tsalavoutas, I. (2015) IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels. Accounting Forum, 39(4), pp. 328-348. (doi: 10.1016/j.accfor.2015.05.003)

Elzahar, H., Hussainey, K., Mazzi, F. and Tsalavoutas, I. (2015) Economic consequences of key performance indicators’ disclosure quality. International Review of Financial Analysis, 39, pp. 96-112. (doi: 10.1016/j.irfa.2015.03.005)

Tsalavoutas, I. and Dionysiou, D. (2014) Value relevance of IFRS mandatory disclosure requirements. Journal of Applied Accounting Research, 15(1), pp. 22-42. (doi: 10.1108/JAAR-03-2013-0021)

Tsalavoutas, I. , André, P. and Evans, L. (2012) The transition to IFRS and the value relevance of financial statements in Greece. British Accounting Review, 44(4), pp. 262-277. (doi: 10.1016/j.bar.2012.09.004)

Tsalavoutas, I. (2011) Transition to IFRS and compliance with mandatory disclosure requirements: what is the signal? Advances in Accounting, 27(2), pp. 390-405. (doi: 10.1016/j.adiac.2011.08.006)

Tsoligkas, F. and Tsalavoutas, I. (2011) Value relevance of R&D in the UK after IFRS mandatory implementation. Applied Financial Economics, 21(13), pp. 957-967. (doi: 10.1080/09603107.2011.556588)

Tsalavoutas, I. and Evans, L. (2010) Transition to IFRS in Greece: financial statement effects and auditor size. Managerial Auditing Journal, 25(8), pp. 814-842. (doi: 10.1108/02686901011069560)

Tsalavoutas, I. , Evans, L. and Smith, M. (2010) Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements. Journal of Applied Accounting Research, 11(3), pp. 213-228. (doi: 10.1108/09675421011088143)

Books

Weetman, P., Tsalavoutas, Y. and Gordon, P. (2020) International Corporate Reporting: Global and Diverse [5th ed.]. Routledge, Taylor & Francis Group. ISBN 9781138364981 (In Press)

Book Sections

Tsalavoutas, I. and Weetman, P. (2019) Introduction. In: Weetman, P. and Tsalavoutas, I. (eds.) The Routledge Companion to Accounting in Emerging Economies. Series: Routledge companions in business, management and accounting. Routledge: Abingdon, pp. 1-12. ISBN 9780815356202 (doi:10.4324/9781351128506-1)

Constantatos, A.-F., Dionysiou, D. and Tsalavoutas, I. (2016) A synthesis and analysis of models measuring accrual based and real activities earnings management. In: Yates, K. (ed.) Earnings Management: Global Perspectives, Performance and Future Research. Series: Management science: theory and applications. Nova Science Publishers. ISBN 9781634855112

Edited Books

Weetman, P. and Tsalavoutas, I. (Eds.) (2019) The Routledge Companion to Accounting in Emerging Economies. Series: Routledge companions in business, management and accounting. Routledge: New York. ISBN 9780815356202

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. Project Report. Association of Certified Chartered Accountants, London.

Paisey, C. , Paisey, N. and Tsalavoutas, I. (2019) Speak up? Listen up? Whistleblow? A Survey of ICAS Members. Project Report. ICAS, Edinburgh.

Tsalavoutas, I. , André, P. and Dionysiou, D. (2014) Worldwide Application of IFRS 3, IAS 36 and IAS 38, Related Disclosures, and Determinants of Non-Compliance. Project Report. Association of Certified Chartered Accountants, London.

This list was generated on Mon Jul 6 06:03:54 2020 BST.

Grants

  • ICAS, December, 2019 (with M.Aleksanyan, S.Abhayawansa, and K.Lee): £17,200
  • ACCA, February, 2017 (lead applicant; with F.Mazzi, R.Slack and F.Tsoligkas): £19,700
  • ICAS, December 2016 (with C.Paisey and N.Paisey): £16,891
  • Carnegie Trust for the Universities of Scotland, November 2011 (sole applicant): £2,200
  • ACCA, May 2011 (lead applicant; with P.André and D.Dionysiou): £15,970
  • ICAS, May 2011 (lead applicant; with P.André and D.Dionysiou): £1,980
  • Carnegie Trust for the Universities of Scotland, July 2010 (sole applicant): £2,120
  • The Royal Society of Edinburgh, March 2010 (sole applicant): £2,130
  • ICAS, January 2010 (lead applicant; with D.Dionysiou): £750
  • Carnegie Trust for the Universities of Scotland, November 2009 (sole applicant): £950
  • ICAS, May 2006 (with L.Evans): £750

Supervision

Yannis would be interested in supervising doctoral students who would be willing to work in the following broad areas of research:

  • Value relevance of accounting information;
  • determinants and consequences of mandatory disclosure requirements;
  • enforcement of international accounting regulation;
  • corporate governance;
  • the effects of professional and social networks on investment decision making.

Current doctoral supervision

Zaneta Azuma

"Risk reporting in the UK and Ghanaian banking sector"
Co-supervisor: Mark Aleksanyan

Douglas Gunn

"Board social capital and country-level corruption: firm level outcomes"
Co-supervisors: Adina Dudau and Georgios Kominis

Shaoshuai Jiang

"Effect of board members’ education background on creditworth"
Co-supervisors: Mark Aleksanyan and Minmin Du 

Sotirios Kokkinos 

"Compliance with post-employment benefit related mandatory disclosures"
Co-supervisor: Antonios Siganos

Evangelos Seretis

"Financial reporting in the insurance industry within the EU"
Co-supervisor: 

PhD completions

  • Khadija Almaghrabi (now at King Abdul-Aziz University)
  • Anna-Fani Constantatos (now at Deree College/American College of Greece)
  • Mohamed Esmail Elmaghrabi (now at Damietta University)
  • Hany Mohamed Aziz Elzahar (now at Arab Open University)
  • Angelos Synapis (now at Coventry University)
  • Azuma Zaneta
    A critical evaluation on the management of risk disclosures: A case study of a UK listed bank.
  • Kokkinos Sotirios
    ''The economic consequences of the enhanced audit report model within debt markets'
  • Seretis Evangelos
    Optimistic reporting in the European Union insurance industry in the post-IFRS period

Teaching

Yannis is currently teaching Advanced Financial Accounting at undergraduate level. He also teaches International Financial Accounting for Multi-National Companies at postgraduate level.

Past teaching experience

Postgraduate level

  • Financial Reporting
  • Topics in International Accounting
  • Accounting and Finance
  • Financial Analysis
  • Accounting and Finance for MBA programmes.

Undergraduate level

  • Financial Reporting and Financial and Management Accounting.

Additional information

Working papers

  • Corporate Governance, Agency Problems and Firm Performance: Evidence from an Emerging European Market (with A Charitou and C Louca)
  • The influence of national culture on the capital structure of SMEs (with G Fairbairn and D Henry) 

Profile photo of Dr Yannis Tsalavoutas