Adam Smith Business School

Dr Yannis Tsalavoutas

Professor (Accounting & Finance)

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

ORCID iD https://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 a member of the ICAS Corporate & Financial Reporting Panel, Chair of the European Financial Reporting Network (EUFIN), the Treasurer of the Financial Accounting and Reporting Special Interest Group (FARSIG) of the British Accounting and Finance Association and Section Editor for Accounting and Finance for European Management Journal.

Research interests

Yannis’ research has been published in many international journals including, Accounting and Business Research, British Accounting Review 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.

Grants

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 supervision

Khadija Almaghrabi
Topic: Value relevance of intangible assets disclosures

Zaneta Azuma
Topic: Risk reporting in the UK and Ghanaian banking sector

Douglas Gunn
Topic: Board social capital and country-level corruption: firm level outcomes

Sotirios Kokkinos
Topic: Compliance with post-employment benefit related mandatory disclosures

Evangelos Seretis
Topic: Financial reporting in the insurance industry within the EU

Angelos Synapis
Topic: Earnings Management around IPOs in the UK

Mohammad Syazwan Jamaludin
Topic: Mandatory adoption of CSR disclosures in France

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)

Publications

List by: Type | Date

Jump to: 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2012 | 2011 | 2010

Number of items: 23.

2019

Weetman, P. and Tsalavoutas, I. (Eds.) (2019) The Routledge Companion to Accounting in Emerging Economies. Routledge: Abingdon. (In Press)

Tsalavoutas, I. and Weetman, P. (2019) Introduction. In: Weetman, P. and Tsalavoutas, I. (eds.) The Routledge Companion to Accounting in Emerging Economies. Routledge: Abingdon. (In Press)

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) Country-level corruption and accounting choice: research & development capitalization under IFRS. British Accounting Review, (doi:10.1016/j.bar.2019.02.003) (Early Online Publication)

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. (Accepted for Publication)

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 Sun Jun 23 18:02:31 2019 BST.

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