Iain Clacher

University of Leeds - Leeds University Business School (LUBS)

Associate Professor in Accounting and Finance

Leeds LS2 9JT

United Kingdom

SCHOLARLY PAPERS

12

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Rank 22,318

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Top 22,318

in Total Papers Downloads

2,703

SSRN CITATIONS

3

CROSSREF CITATIONS

8

Scholarly Papers (12)

1.

Fair Value Accounting and Managerial Discretion

Number of pages: 37 Posted: 06 Mar 2008
University of Edinburgh - Business School, University of Leeds - Leeds University Business School (LUBS), University of Strathclyde - Department of Accounting and Finance and University of Queensland - Faculty of Business, Economics and Law
Downloads 1,351 (17,473)
Citation 1

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Accounting Standards, FRS-17, Pensions, Managerial Discretion, Capital Markets, Fair Value Accounting

2.

Does Corporate Governance Matter? New Evidence from the United Kingdom

Number of pages: 24 Posted: 01 Nov 2008
University of Leeds - Leeds University Business School (LUBS), Independent and University of Strathclyde - Department of Accounting and Finance
Downloads 808 (36,744)
Citation 10

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Corporate Governance, Firm Performance, Corporate Governance Index, Investment, Institutional Shareholdings, Comply or Explain

3.

Analysts’ Stock Recommendations, Cash Flow Valuations, and Stock Return Profitability

Number of pages: 25 Posted: 09 Sep 2015 Last Revised: 04 Sep 2017
University of Leeds - Leeds University Business School (LUBS) and University of Leeds - Leeds University Business School (LUBS)
Downloads 227 (163,641)

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Analyst forecasts; Cash flows; Stock recommendations; Valuations

4.

An Analysis of the Predictive Ability of Direct Cash Flow Information Under IFRS

Number of pages: 28 Posted: 17 Sep 2013
University of Leeds - Leeds University Business School (LUBS) and University of Leeds - Leeds University Business School (LUBS)
Downloads 190 (193,093)

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Statement of cash flows, Direct method, Cash flow forecasts, International Financial Reporting Standards, IFRS

5.

Do Commonalities Facilitate Private Information Channels? Evidence from Common Gender and Insider Trading

European Corporate Governance Institute – Finance Working Paper No. 758/2021
Number of pages: 68 Posted: 01 Jul 2020 Last Revised: 07 May 2021
University of Leeds - Leeds University Business School (LUBS), Universidad Carlos III de Madrid - Department of Business Administration, IE Business School, IE University and University of London - Birkbeck College
Downloads 95 (329,077)

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Gender, Information Asymmetry, Insider Trading, Social Commonalities

6.

Smart Ledgers & Collective: Defined Contribution Pensions

Smart Ledgers & Collective - Long Finance, 2018
Number of pages: 48 Posted: 02 Oct 2020
Iain Clacher, Con Keating and David McKee
University of Leeds - Leeds University Business School (LUBS), European Federation of Financial Analysts Societies and University of Leeds - Leeds University Business School (LUBS)
Downloads 11 (686,162)

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Smart Ledgers, Distributed Ledgers, Pensions, Collective Defined Contribution

7.

Security & Sustainability In Defined Benefit Pension Schemes: A Response To The Department Of Work & Pensions Consultation

Security and Sustainability in Defined Benefit Pension Schemes - Long Finance, 2017
Number of pages: 126 Posted: 05 Oct 2020
Iain Clacher, Con Keating and Andrew Slater
University of Leeds - Leeds University Business School (LUBS), European Federation of Financial Analysts Societies and Z/Yen Group Limited
Downloads 10 (693,769)

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DB Pension, Security, Sustainability

8.

A Primer On The Risk Structure & Contractual Accrual Rate Of DB Pensions

The Risk Structure & Contractual Accrual Rate Of DB Pensions - Long Finance
Number of pages: 27 Posted: 05 Oct 2020
Iain Clacher, Con Keating and Anna Tilba
University of Leeds - Leeds University Business School (LUBS), European Federation of Financial Analysts Societies and University of Newcastle (Australia) - Newcastle Business School
Downloads 10 (693,769)

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Defined Benefit Pension Liabilities, DB Schemes, Risk Structure

A Comparative Analysis of Real and Accrual Earnings Management Around Initial Public Offerings Under Different Regulatory Environments

Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 849-871, 2016
Number of pages: 23 Posted: 30 Sep 2016
Mohammad Alhadab, Iain Clacher and Kevin Keasey
Al al-Bayt University, University of Leeds - Leeds University Business School (LUBS) and University of Leeds - Division of Accounting and Finance
Downloads 1 (805,294)
Citation 3
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accounting choices, earnings management, initial public offerings, regulatory environment

A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments

Journal of Business Finance & Accounting, DOI: 10.1111/jbfa.12201, Forthcoming
Posted: 27 Feb 2013 Last Revised: 29 Jul 2016
Mohammad Alhadab, Iain Clacher and Kevin Keasey
Al al-Bayt University, University of Leeds - Leeds University Business School (LUBS) and University of Leeds - Division of Accounting and Finance

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Initial Public Offerings, earnings management, regulatory environment, accounting choices

10.

Effects of Audit Quality on Real and Accrual Earnings Management and Subsequent Return Performance: Evidence from IPOs

Posted: 27 Feb 2013
Mohammad Alhadab, Iain Clacher and Kevin Keasey
Al al-Bayt University, University of Leeds - Leeds University Business School (LUBS) and University of Leeds - Division of Accounting and Finance

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Earnings management, Discretionary accruals, Real activities manipulation, Audit quality, Initial public offering, Stock return performance

11.

Real and Accrual Earnings Management and IPO Failure Risk

Posted: 27 Feb 2013
Mohammad Alhadab, Iain Clacher and Kevin Keasey
Al al-Bayt University, University of Leeds - Leeds University Business School (LUBS) and University of Leeds - Division of Accounting and Finance

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Initial Public Offerings, IPO failure, real activities, accounting accruals, accounting choices

The Value Relevance of Direct Cash Flows Under International Financial Reporting Standards

Abacus, Vol. 49, Issue 3, pp. 367-395, 2013
Number of pages: 29 Posted: 30 Sep 2013
University of Leeds - Leeds University Business School (LUBS), University of Leeds - Leeds University Business School (LUBS) and University of Queensland - Faculty of Business, Economics and Law
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Cash flows and International Financial Reporting Standards, Direct cash flow method, IFRS cash flow value relevance

The Value Relevance of Direct Cash Flows under International Financial Reporting Standards

Clacher, I., Duboisée de Ricquebourg, A. & Hodgson, A. 2013. The Value Relevance of Direct Cash Flows under International Financial Reporting Standards. Abacus, 49, 367-395.
Posted: 05 Oct 2011 Last Revised: 20 Sep 2013
University of Leeds - Leeds University Business School (LUBS), University of Leeds - Leeds University Business School (LUBS) and University of Queensland - Faculty of Business, Economics and Law

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Cash flows and International Financial Reporting Standards, Direct cash flow method, IFRS cash flow value relevance