Measuring Excess Mortality: A Second Look at Germany. 27 May 2020 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3626618 

Coronavirus in Europe: Doubling Time, Continuous Growth and Other Measures. 23 May 2020 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3608716 

Economic Impact and Statistical Significance: Interpreting Accounting Research in the Context of Evidence-based Policy-making, ICAEW Research Briefing, 2019, 17pp (with E. Barone).

‘The double entry structural constraint on the econometric estimation of accounting variables’, European Journal of Finance, Vol. 25, No. 18, 2019, pp1919-1935 (with D. Christodoulou).

‘Statistical auditing of non-transparent expert assessments’, Sankhyā: The Indian Journal of Statistics, Vol. 78-B, No. 2, 2016, pp362-385 (with M. Cain).

‘A structural accounting framework for estimating the expected rate of return on equity’, Abacus, Vol. 52, No. 1, 2016, pp176-210 (with D. Christodoulu & C. Clubb).

‘Articulated accounting: accruals, cash flow and the double entry constraint on earnings’, Accounting, Finance & Governance Review, Vol. 23, No. 1&2, 2016, pp19-41 (with E. Khansalar).

‘The double entry constraint, structural modeling and econometric estimation’, Contemporary Accounting Research, Vol. 31, No. 2, 2014, pp609-28 (with D. Christodoulou).

Accounting and Regulation, Springer, New York, 2014, 415 pp. Joint editor, with R. Di Pietra and J. Ronen, and contributing author to chapter 1 (with R. Di Pietra and J. Ronen) ‘Introduction’, pp1-8, and chapter 9 (with C. Dargenidou and A. Jaafar) ‘Regulation, bonding and the quality of financial statements’, pp191-225.

‘The politics of accounting regulation: organizing transnational standard setting in financial reporting’, The Accounting Review, Vol. 88, No. 4, 2013, pp1489-1491 (Critical review of monograph by Sebastien Botzem, Edward Elgar)

‘Special issue – Accounting regulation’, Journal of Management and Governance, Vol. 17, 2013 (Guest editors’ introduction, with R. Di Pietra, G. Gebhardt and J. Ronen).

‘International financial analysis’, in C. Nobes and R. Parker (eds), Comparative International Accounting, Financial Times/Prentice Hall, 12^th Edition, 2012, Ch 21, pp524-546 [Previous versions:- 2010, 489-511; 2008, 457-480; 2006, 433-456; 2004, 463-484 ; 2002, 447-469; 2000, 417-436; 1998, 419-439; 1995, 75‑98; 1991, 391‑426].

‘Impression management and retrospective sense-making in corporate narratives: A social psychology perspective’, Accounting, Auditing and Accountability Journal, Vol. 24, No. 3, 2011, pp315-344 (with D. Merkl-Davies & N. Brennan) – Winner of the Mary Parker Follett Award for the best paper in AAAJ in 2011.

‘The European IFRS experiment: objectives, research challenges and some early evidence’, Accounting and Business Research, Vol. 41, No. 3, 2011, pp233-266 (with P. Pope) – Invited paper at the Information for Better Markets Conference, Institute of Chartered Accountants in England and Wales.

‘Accruals, disclosure and the pricing of future earnings in the European market’, Journal of Business Finance and Accounting, Vol. 38, Nos. 5&6, 2011, pp473-504 (with C. Dargenidou and I. Raonic).

‘The impact of introducing estimates of the future on international comparability in earnings expectations’, European Accounting Review, Vol. 19, No. 3, 2010, pp511-534 (with C. Dargenidou).

‘Special issue on governance and accounting regulation’, Journal of Management and Governance, Vol. 14, No. 4, November 2010, pp273-276 (Guest editors’ introduction, with R. Di Pietra and J. Ronen)

‘Modelling the longitudinal properties of financial ratios’, Applied Financial Economics, Vol. 19, No. 4, 2009, pp305-318 (with M. Stevenson) – Invited paper: ‘50 Years Econometrics’ Conference, Econometrics Institute, Erasmus University, Rotterdam.

‘Bounded variation and the distribution of scaled earnings’, Accounting and Business Research, Vol. 39, No. 4, 2009, pp347-372 (with D. Christodoulou).

‘Fair value and the conceptual framework’, Abacus, Vol. 44, No. 2, June 2008, pp137-138 (Abacus Forum Issue Guest Editorial).

‘Ownership, investor protection and earnings expectations’, Journal of Business Finance and Accounting, Vol. 34, Nos. 1&2, March 2007, pp247-268 (with C. Dargenidou and I. Raonic).

‘Country effects and sector effects on the harmonization of accounting policy choice’, Abacus, Vol. 43, No. 2, June 2007, pp156-189 (with A. Jaafar).

‘Corporate value, corporate earnings and exchange rates: an analysis of the Eurozone’, The Irish Accounting Review, Vol. 13, No. 2, April 2006, pp65-83 (with C. Grambovas) – Invited article in special issue for the Annual Congress of the European Accounting Association in Dublin.

‘The distribution of earnings relative to targets in the European Union’, Accounting and Business Research, Vol. 36, No. 3, 2006, pp137-168 (with H. Daske and G. Gebhardt).

‘International financial reporting’, Abacus, Vol. 42, Nos. 3&4, September/December 2006, pp291-295 (Abacus Forum Issue Guest Editorial).

‘Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market’, Abacus, Vol. 42, Nos. 3&4, September/December 2006, pp388-414 (with C. Dargenidou and I. Raonic).

‘Accounting for good news and accounting for bad news: some empirical evidence from the Czech Republic’, European Accounting Review, Vol. 14, No. 3, 2005, pp635-655 (with I. Jindrichovska).

‘The effect of earnings management on the asymmetric timeliness of earnings’, Journal of Business Finance and Accounting, Vol. 32, Nos. 3&4, 2005, pp727-735 (Invited discussion).

‘The timeliness of income recognition by European companies: An analysis of institutional and market complexity’, Journal of Business Finance and Accounting, Vol. 31, No. 1&2, 2004, pp115-148 (with I. Asimakopoulos and I. Raonic).

‘Locating accounting in its national context: the case of Italy’, European Accounting Review, Vol. 13, No. 3, 2004, pp583-588 (Critical review of monograph by Stefano Zambon, Franco Angeli, Milan).

‘Drafting accounting law: an analysis of institutionalised interest representation’, in C. Leuz, D. Pfaff and A. Hopwood (eds), The Economics and Politics of Accounting: International Essays, Oxford University Press, 2004, pp317-346 (with D. Merkl).

‘Is fair value fair? Financial reporting from an International Perspective’, International Journal of Accounting, Vol. 39, No. 2, 2004 (Critical review of edited book by Henk Langendijk, Dirk Swagerman and Willem Verhoog, John Wiley, Chichester).

‘Comparing the RAE 2001 and PBRF 2003’, NZ Education Review, May 25, 2004.

‘Introduction to the special issue on accounting and regulation’, Journal of Management and Governance, Vol. 8, No. 1, 2004, pp71-72 (Guest editors’ introduction, with R. Di Pietra and A. Riccaboni).

‘Proportionate growth and the theoretical foundations of financial ratios’, Abacus, Vol. 38, No. 3, October 2002, pp297-316 (with D. Trigueiros). See also: ‘A Clarification’, Vol. 39, No. 1, 2003, page v.

‘La regolazione del bilancio di esercizio: modelli teorici ed esperienza Italiana’, Rivista dei Dottori Commercialisti, Vol. 52, No. 6, 2001, pp901-936 (with R. Di Pietra and A. Riccaboni).

Contemporary Issues in Accounting Regulation, Kluwer, 2000, 198pp. Joint editor, with A. Riccaboni, and contributing author of chapter 3 (with R. Di Pietra and A. Riccaboni) ‘Regulatory accounting within the political and legal system’, pp59-78.

‘Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany’, Accounting, Organizations and Society, Vol. 25, No. 1, 2000, pp79-98 (with D. Ordelheide and S. Young).

‘The sensitivity of prediction models to the nonnormality of bounded and unbounded financial ratios’, British Accounting Review, Vol. 32, No. 2, June 2000, pp213-230 (with A. Omar).

Accounting Regulation in Europe, Macmillan, 1998, 400pp. Editor and contributing author of chapter 8 ‘Accounting regulation in Europe’ pp366-386.

‘International standardisation and international harmonisation: a new measurement technique’, International Journal of Financial Management and Accounting, Vol. 10, No. 1, Spring 1998, pp42-70 (with A. Tollington and D. Neal).

‘Boundary conditions for ratios with positively distributed components’, Journal of Business Finance and Accounting, Vol. 24, No. 1, January 1997, pp67-83.

‘The incremental information content of accruals: evidence based on the exponential smoothing of levels and trends in pre-tax earnings, funds flow and cash flow’, Journal of Business Finance and Accounting, Vol. 24, No. 7/8, September 1997, pp1145-1165 (with M. Helan and J. Kassab).

‘Accounting and ‘Volksgeist’: territorial claims on accounting regulation’, Journal of Management and Governance, Vol. 1, No. 1, March 1997, pp67-84 (with G. Ebbers).

‘The information content of trading volume’, Economic Review of the Commercial Bank of Greece, 1997, pp4-13 (with I. Asimakopoulos and C. Siriopoulos, in Greek).

‘A statistical model of international harmonisation’, Abacus, Vol. 32, No. 1, Spring 1996, pp1-29 (with G.S.H. Archer and P. Delvaille).

‘Bad debt provisions and intra‑industry information transfer in the banking sector’, European Accounting Review, Vol.5, No.4, 1996, pp625-650 (with C. Diaz).

Provisiones por Malas Deudas y Trasferencia de Informacion Intraindustrial en el Sector Bancario, Esan Ediciones, 1996, 30pp (with C. Diaz).

‘The measurement of harmonisation and the comparability of financial statement items: within‑country and between‑country effects’, Accounting and Business Research, Vol. 25, No. 98, Spring 1995, pp67‑80 (with G.S.H. Archer and P. Delvaille).

Accounting in Transition: The Implications of Political and Economic Reform in Central Europe, Routledge, 1995, pp166. Joint editor, with N. Garrod, and contributing author of chapter 1 (with N. Garrod) ‘The accounting implications of political and economic reform in central Europe’, pp1‑11, and chapter 7 (with M. Borda) ‘Accounting and economic transformation in Hungary’, pp116‑139.

‘De la mésure de l’harmonisation comptable internationale’ in B. Colasse (ed.) Recherches en Comptabilité Internationale, Association Francaise de Comptabilité, 1994, pp287‑308 (with G.S.H. Archer and P. Delvaille).

European Financial Reporting, 12 volumes, Routledge 1992‑94, 3396pp. Series editor: 1. Belgium (C. Lefebvre & J. Flower); 2. Denmark (M. Christiansen & J. Elling); 3. France (J. Scheid & P. Walton); 4. Germany (D. Ordelheide & D. Pfaff); 5. Greece (A. Pappas); 6. Ireland (N. Brennan, F. O’Brien & A. Pierce); 7. Italy (A. Riccaboni & R. Ghirri); 8. Luxembourg (P. Clarke); 9. Netherlands (J. Dijksma & M. Hoogendoorn); 10. Portugal (L. Ferreira and R. Ferreira); 11. Spain (J. Gallizo and J. Gonzalo); 12. United Kingdom (P. Gordon & S. Gray).

‘European financial reporting’, in L.C.L. Skerratt (ed) Financial Reporting 1991‑92, Institute of Chartered Accountants in England and Wales, 1992, pp77‑115 (with G.S.H. Archer).

‘An approach to researching managerial labour markets: HRM, corporate strategy and financial performance in UK manufacturing’, The International Journal of Human Resource Management, Vol. 3, No. 3, December 1992, pp523‑554 (with S. Fox).

‘Issues in transnational financial reporting: a linguistic analysis’, Journal of Multilingual and Multicultural Development, Vol. 12, No. 5, 1991, pp347‑361 (with G.S.H. Archer).

Audit Reports on the Financial Statements of European Multinational Companies, Institute of Chartered Accountants in England and Wales, 1990, 101pp (with G.S.H. Archer and J.B. Dufour).

Eben Fardd and Simple Interest, Inaugural Lecture, University College of North Wales, Bangor, February 1990, 29pp.

Managerial Labour Markets: Human Resource Management and Corporate Performance, ESRC Research Report, December 1990, 80pp. (with S. Fox and M. Tanton).

‘An introduction to treasury management’, in L.W. Hendry and R.W. Eglese (eds), Operational Research Tutorial Papers, 1990, pp137‑170.

‘Financial reporting by interlisted European companies: issues in transnational disclosure’, in  A.G. Hopwood (ed.) International Pressures for Accounting Change, Prentice Hall/ICAEW, 1989, pp73‑116 (with G.S.H. Archer).

 ‘Algunas observaciones sobre la contabilidad del valor añadido en los informes anuales de companias y bancos’, Revista Española de Financiación y Contabilidad, April‑June 1989, pp503‑511 (with J.L. Gallizo).

‘Using on‑line financial information in teaching’, Computers and Education, Vol. 13, No. 1, 1989, pp53‑60 (with T.S. Ho, J. O’Hanlon, and R.J. Whiddett).

‘International financial analysis’, in R.H. Parker and C.W. Nobes (eds.) Issues in Multinational Financial Reporting, Philip Allan, 1988, pp124‑160.

 ‘Global electronic banking: some new developments’, The Treasurer, September 1988, p71.

‘An investigation of daily seasonality in the Greek  equity market’,  in  R.M.C. Guimaraes (ed.),  A Reappraisal of the Efficiency  of  Financial  Markets, NATO ASI Series F, 1988, pp229‑258 (with L. Condoyanni and  J. O’Hanlon).

‘Sector and size effects in ratio analysis: an indirect test of ratio proportionality’, Accounting and Business Research, Vol. 17, No. 66, Spring 1987, pp133-140 (with S. Fieldsend).

‘Les rapports financiers des sociétés européennes cotées dans differents pays: problèmes liés à la présentation de l’information et aux travaux d’audit’, Revue Francaise de Comptabilité, Summer 1987, pp48-61 (with G.S.H. Archer).

‘Industry effects and the proportionality assumption in ratio analysis: a variance component analysis’, Journal of Business Finance and Accounting, Vol. 14, No. 4, Winter 1987, pp497‑518 (with S. Fieldsend and N. Longford).

‘Student’s t and the distribution of financial ratios’, Journal of Business Finance and Accounting, Vol. 13, No. 2, Summer 1986, pp209-222.

‘The ratio of means, the mean of ratios and other benchmarks: an examination of characteristic financial ratios in the French corporate sector’, Finance – the Journal of the French Finance Association, Summer 1986, pp75-91.

‘Value added: a comparative study’, Accounting, Organizations and Society, Vol. 8, No.1, 1983, pp31-56.

‘Sources and applications of funds’, Survey of Published Accounts 1981-82, Institute of Chartered Accountants in England and Wales, 1982.

Financial Times World Survey of Annual Reports, Financial Times Business Information, 1980, pp104-177 and pp357-404.