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Publications

by alumni of

Lancaster University → Management School → Department of Accounting and Finance

These are publications listed in RePEc written by alumni of the above institution who are registered with the RePEc Author Service and listed in the RePEc Genealogy. List of alumni. For a list of publications by current members of the department, see here. Register yourself.

This page is updated in the first days of each month.

| Working papers | Journal articles | Chapters |

Working papers

2025

  1. Maria Chondrokouki & Andrianos Tsekrekos, 2025, "Real options premia implied from transactions in the Greek residential property market: New evidence," ERES, European Real Estate Society (ERES), number eres2025_45, Jan.
  2. Maria Chondrokouki & Andrianos Tsekrekos, 2025, "The role of uncertainty in investment: An examination using residential real estate data from fifteen European countries," ERES, European Real Estate Society (ERES), number eres2025_46, Jan.

2021

  1. Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed, 2021, "The usefulness of financial accounting information: evidence from the field," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 107569, Nov.

2016

  1. Beatriz García Osma & Belén Gill de Albornoz Noguer & Elena De las Heras Cristobal, 2016, "Opinion shopping: Partner versus firm-level evidence," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2016-02, May.

2014

  1. Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed & Jeanjean, Thomas, 2014, "Who uses financial reports and for what purpose? Evidence from capital providers," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 57683.

2010

  1. Ana María Sabater & Araceli Mora & Beatriz García Osma, 2010, "Strategic accounting choice around firm level labour negotiations," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2010-09, Sep.

2009

  1. Beatriz García Osma & Encarna Guillamón Saorín, 2009, "Corporate governance and impression management in annual press releases," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2009-02, Mar.

2005

  1. Belén Gill de Albornoz & Beatriz García Osma, 2005, "El Gobierno Corporativo Y Las Practicas De Earnings Management: Evidencia Empirica En España," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2005-11, Apr.

2004

  1. Araceli Mora Enguidanos & Juan Manuel García Lara & Beatriz García Osma & Ana Gisbert Clemente, 2004, "La Comparabilidad De La Información Contable En Europa: Efectos De La Manipulación Contable Sobre El Nivel De Conservadurismo," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2004-14, Jul.

Journal articles

2026

  1. Tsekrekos, Andrianos E. & Vasileiadis, Konstantinos I., 2026, "Oil prices as a predictor of stock market returns," Journal of Commodity Markets, Elsevier, volume 41, issue C, DOI: 10.1016/j.jcomm.2026.100540.

2025

  1. Akram Khalilov & Irina Gazizova & Beatriz Garcia Osma, 2025, "Directors' Bankruptcy Experience and Financial Reporting Choices," Journal of Business Finance & Accounting, Wiley Blackwell, volume 52, issue 3, pages 1631-1665, June, DOI: 10.1111/jbfa.12859.
  2. Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2025, "Accounting comparability between M&A bidders and targets and deal outcome," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 99, issue C, DOI: 10.1016/j.intfin.2024.102096.
  3. Chondrokouki, Maria I. & Tsekrekos, Andrianos E., 2025, "An option-based approach to examining the relationship between uncertainty and real estate investment: Evidence from fifteen European countries," Journal of Economics and Business, Elsevier, volume 137, issue C, DOI: 10.1016/j.jeconbus.2025.106272.
  4. Ioannis Michopoulos & Alexandros Bougias & Andrianos E. Tsekrekos, 2025, "Closed‐Form Approximation of Stock‐Based Awards With Moving‐Average Vesting Conditions," Journal of Futures Markets, John Wiley & Sons, Ltd., volume 45, issue 6, pages 497-520, June, DOI: 10.1002/fut.22576.

2024

  1. Beatriz Santos-Cabalgante & Beatriz García Osma & Domi Romero Fúnez, 2024, "Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)," Accounting and Business Research, Taylor & Francis Journals, volume 54, issue 5, pages 614-647, July, DOI: 10.1080/00014788.2023.2223897.
  2. Andreas Andrikopoulos & Andrianos E. Tsekrekos, 2024, "The Pay‐for‐Success Contract: A Valuation Note," Journal of Futures Markets, John Wiley & Sons, Ltd., volume 44, issue 9, pages 1465-1473, September, DOI: 10.1002/fut.22534.

2023

  1. Beatriz García Osma & Araceli Mora & Jochen Pierk, 2023, "Dissemination of Accounting Research," European Accounting Review, Taylor & Francis Journals, volume 32, issue 5, pages 1053-1083, October, DOI: 10.1080/09638180.2023.2276215.
  2. Anagnostopoulou, Seraina C. & Trigeorgis, Lenos & Tsekrekos, Andrianos E., 2023, "Enhancement in a firm's information environment via options trading and the efficiency of corporate investment," Journal of Banking & Finance, Elsevier, volume 149, issue C, DOI: 10.1016/j.jbankfin.2023.106809.

2022

  1. Beatriz García Osma & Belén Gill-de-Albornoz Noguer & Elena De Las Heras Cristóbal & Simona Rusanescu, 2022, "Opinion-shopping: firm versus partner-level evidence," Accounting and Business Research, Taylor & Francis Journals, volume 52, issue 7, pages 773-814, November, DOI: 10.1080/00014788.2021.1945909.
  2. Maria I. Chondrokouki & Andrianos E. Tsekrekos, 2022, "Freight rate volatility and flag-switching decisions," Maritime Economics & Logistics, Palgrave Macmillan;International Association of Maritime Economists (IAME), volume 24, issue 2, pages 395-414, June, DOI: 10.1057/s41278-021-00206-6.

2021

  1. Clacher, Iain & Garcia Osma, Beatriz & Scarlat, Elvira & Shields, Karin, 2021, "Do commonalities facilitate private information channels? Evidence from common gender and insider trading," Journal of Corporate Finance, Elsevier, volume 70, issue C, DOI: 10.1016/j.jcorpfin.2021.102062.
  2. Beatriz García Osma & Cristina Grande-Herrera, 2021, "The role of users’ engagement in shaping financial reporting: should activists target accounting more?," Accounting and Business Research, Taylor & Francis Journals, volume 51, issue 5, pages 511-544, July, DOI: 10.1080/00014788.2021.1932261.
  3. Pablo Gómez-Carrasco & Encarna Guillamón-Saorín & Beatriz García Osma, 2021, "Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information," European Accounting Review, Taylor & Francis Journals, volume 30, issue 1, pages 31-62, January, DOI: 10.1080/09638180.2019.1708428.
  4. Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E. & Voulgaris, Georgios, 2021, "Accounting conservatism and corporate social responsibility," The British Accounting Review, Elsevier, volume 53, issue 4, DOI: 10.1016/j.bar.2020.100942.

2020

  1. Akram Khalilov & Beatriz Garcia Osma, 2020, "Accounting conservatism and the profitability of corporate insiders," Journal of Business Finance & Accounting, Wiley Blackwell, volume 47, issue 3-4, pages 333-364, March, DOI: 10.1111/jbfa.12438.
  2. Beatriz Garcia Osma & Elvira Scarlat & Karin Shields, 2020, "Insider trading restrictions and earnings management," Accounting and Business Research, Taylor & Francis Journals, volume 50, issue 3, pages 205-237, April, DOI: 10.1080/00014788.2020.1712650.

2019

  1. García Osma, Beatriz & Mora, Araceli & Porcuna-Enguix, Luis, 2019, "Prudential supervisors’ independence and income smoothing in European banks," Journal of Banking & Finance, Elsevier, volume 102, issue C, pages 156-176, DOI: 10.1016/j.jbankfin.2019.03.001.
  2. Beatriz Santos-Cabalgante & Beatriz García Osma & Domi Romero Fúnez, 2019, "Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA," Accounting and Business Research, Taylor & Francis Journals, volume 49, issue 3, pages 271-304, April, DOI: 10.1080/00014788.2018.1493373.
  3. Andrianos E. Tsekrekos, 2019, "Moreno-Bromberg, Santiago and Rochet, Jean-Charles: Continuous-Time Models in Corporate Finance, Banking and Insurance," Journal of Economics, Springer, volume 126, issue 3, pages 287-290, April, DOI: 10.1007/s00712-018-0648-7.
  4. Ioanna Kountouri & Eleftherios Manousakis & Andrianos E. Tsekrekos, 2019, "Latent semantic analysis of corporate social responsibility reports (with an application to Hellenic firms)," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 16, issue 1, pages 1-19, March, DOI: 10.1057/s41310-018-0053-z.
  5. Tailan Chi & Jing Li & Lenos G Trigeorgis & Andrianos E Tsekrekos, 2019, "Real options theory in international business," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, volume 50, issue 4, pages 525-553, June, DOI: 10.1057/s41267-019-00222-y.

2018

  1. Trigeorgis, Lenos & Tsekrekos, Andrianos E., 2018, "Real Options in Operations Research: A Review," European Journal of Operational Research, Elsevier, volume 270, issue 1, pages 1-24, DOI: 10.1016/j.ejor.2017.11.055.
  2. Seraina C. Anagnostopoulou & Aikaterini C. Ferentinou & Panagiotis A. Tsaousis & Andrianos E. Tsekrekos, 2018, "The Options Market Reaction to Bank Loan Announcements," Journal of Financial Services Research, Springer;Western Finance Association, volume 53, issue 1, pages 99-139, February, DOI: 10.1007/s10693-016-0243-4.

2017

  1. García Lara, Juan Manuel & García Osma, Beatriz & Mora, Araceli & Scapin, Mariano, 2017, "The monitoring role of female directors over accounting quality," Journal of Corporate Finance, Elsevier, volume 45, issue C, pages 651-668, DOI: 10.1016/j.jcorpfin.2017.05.016.
  2. Beatriz García Osma & Ana Gisbert & Elena Heras Cristóbal, 2017, "Public oversight systems for statutory auditors in the European Union," European Journal of Law and Economics, Springer, volume 44, issue 3, pages 517-552, December, DOI: 10.1007/s10657-014-9460-1.
  3. Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2017, "Accounting quality, information risk and the term structure of implied volatility around earnings announcements," Research in International Business and Finance, Elsevier, volume 41, issue C, pages 445-460, DOI: 10.1016/j.ribaf.2017.04.046.
  4. Panagiotis Mazis & Andrianos Tsekrekos, 2017, "Latent semantic analysis of the FOMC statements," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 16, issue 2, pages 179-217, May, DOI: 10.1108/RAF-10-2015-0149.
  5. Seraina C. Anagnostopoulou & Andrianos E. Tsekrekos, 2017, "The effect of financial leverage on real and accrual-based earnings management," Accounting and Business Research, Taylor & Francis Journals, volume 47, issue 2, pages 191-236, February, DOI: 10.1080/00014788.2016.1204217.

2016

  1. García Lara, Juan Manuel & García Osma, Beatriz & Penalva, Fernando, 2016, "Accounting conservatism and firm investment efficiency," Journal of Accounting and Economics, Elsevier, volume 61, issue 1, pages 221-238, DOI: 10.1016/j.jacceco.2015.07.003.
  2. Pablo Gomez-Carrasco & Encarna Guillamon-Saorin & Beatriz Garcia Osma, 2016, "The illusion of CSR: drawing the line between core and supplementary CSR," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 7, issue 1, pages 125-151, March, DOI: 10.1108/SAMPJ-12-2014-0083.
  3. Tsekrekos, Andrianos E. & Yannacopoulos, Athanasios N., 2016, "Optimal switching decisions under stochastic volatility with fast mean reversion," European Journal of Operational Research, Elsevier, volume 251, issue 1, pages 148-157, DOI: 10.1016/j.ejor.2015.12.011.

2015

  1. Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2015, "Earnings management in firms seeking to be acquired," The British Accounting Review, Elsevier, volume 47, issue 4, pages 351-375, DOI: 10.1016/j.bar.2014.07.001.
  2. Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2015, "Accounting quality, information risk and implied volatility around earnings announcements," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 34, issue C, pages 188-207, DOI: 10.1016/j.intfin.2014.10.006.

2014

  1. Stefano Cascino & Mark Clatworthy & Beatriz García Osma & Joachim Gassen & Shahed Imam & Thomas Jeanjean, 2014, "Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers," Accounting in Europe, Taylor & Francis Journals, volume 11, issue 2, pages 185-209, December, DOI: 10.1080/17449480.2014.940355.
  2. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2014, "Information Consequences of Accounting Conservatism," European Accounting Review, Taylor & Francis Journals, volume 23, issue 2, pages 173-198, June, DOI: 10.1080/09638180.2014.882263.
  3. Dimakopoulou, Andriana G. & Pramatari, Katerina C. & Tsekrekos, Andrianos E., 2014, "Applying real options to IT investment evaluation: The case of radio frequency identification (RFID) technology in the supply chain," International Journal of Production Economics, Elsevier, volume 156, issue C, pages 191-207, DOI: 10.1016/j.ijpe.2014.06.005.
  4. Siougle, Georgia & Spyrou, Spyros I. & Tsekrekos, Andrianos E., 2014, "Conference calls around merger and acquisition announcements: Do they reduce information asymmetry? UK Evidence," Research in International Business and Finance, Elsevier, volume 30, issue C, pages 148-172, DOI: 10.1016/j.ribaf.2013.07.003.
  5. Georgios Chalamandaris & Andrianos E. Tsekrekos, 2014, "Predictability in implied volatility surfaces: evidence from the Euro OTC FX market," The European Journal of Finance, Taylor & Francis Journals, volume 20, issue 1, pages 33-58, January, DOI: 10.1080/1351847X.2012.670123.

2013

  1. Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2013, "Do firms that wish to be acquired manage their earnings? Evidence from major European countries," International Review of Financial Analysis, Elsevier, volume 30, issue C, pages 57-68, DOI: 10.1016/j.irfa.2013.06.002.
  2. Georgios Chalamandaris & Andrianos Tsekrekos, 2013, "Explanatory Factors and Causality in the Dynamics of Volatility Surfaces Implied from OTC Asian–Pacific Currency Options," Computational Economics, Springer;Society for Computational Economics, volume 41, issue 3, pages 327-358, March, DOI: 10.1007/s10614-012-9322-2.
  3. Andrianos Tsekrekos, 2013, "Irreversible exit decisions under mean-reverting uncertainty," Journal of Economics, Springer, volume 110, issue 1, pages 5-23, September, DOI: 10.1007/s00712-013-0343-7.
  4. Andrianos Tsekrekos & George Kanoutos, 2013, "Real Options Premia Implied from Recent Transactions in the Greek Real Estate Market," The Journal of Real Estate Finance and Economics, Springer, volume 47, issue 1, pages 152-168, July, DOI: 10.1007/s11146-011-9350-z.

2012

  1. Encarna Guillamon-Saorin & Beatriz García Osma & Michael John Jones, 2012, "Opportunistic disclosure in press release headlines," Accounting and Business Research, Taylor & Francis Journals, volume 42, issue 2, pages 143-168, June, DOI: 10.1080/00014788.2012.632575.
  2. Andrianos E. Tsekrekos & Mark B. Shackleton & Rafał Wojakowski, 2012, "Evaluating Natural Resource Investments under Different Model Dynamics: Managerial Insights," European Financial Management, European Financial Management Association, volume 18, issue 4, pages 543-575, September, DOI: 10.1111/j.1468-036X.2010.00544.x.

2011

  1. García Osma, Beatriz & Guillamón-Saorín, Encarna, 2011, "Corporate governance and impression management in annual results press releases," Accounting, Organizations and Society, Elsevier, volume 36, issue 4, pages 187-208, DOI: 10.1016/j.aos.2011.03.005.
  2. Chalamandaris, Georgios & Tsekrekos, Andrianos E., 2011, "How important is the term structure in implied volatility surface modeling? Evidence from foreign exchange options," Journal of International Money and Finance, Elsevier, volume 30, issue 4, pages 623-640, June.
  3. Spyros Spyrou & Andrianos Tsekrekos & Georgia Siougle, 2011, "Informed trading around merger and acquisition announcements: Evidence from the UK equity and options markets," Journal of Futures Markets, John Wiley & Sons, Ltd., volume 31, issue 8, pages 703-726, August.

2010

  1. Tsekrekos, Andrianos E., 2010, "The effect of mean reversion on entry and exit decisions under uncertainty," Journal of Economic Dynamics and Control, Elsevier, volume 34, issue 4, pages 725-742, April.
  2. Chalamandaris, Georgios & Tsekrekos, Andrianos E., 2010, "Predictable dynamics in implied volatility surfaces from OTC currency options," Journal of Banking & Finance, Elsevier, volume 34, issue 6, pages 1175-1188, June.
  3. Georgios Chalamandaris & Andrianos Tsekrekos, 2010, "The correlation structure of FX option markets before and since the financial crisis," Applied Financial Economics, Taylor & Francis Journals, volume 20, issue 1-2, pages 73-84, DOI: 10.1080/09603100903262525.

2009

  1. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2009, "The Economic Determinants of Conditional Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, volume 36, issue 3‐4, pages 336-372, April, DOI: 10.1111/j.1468-5957.2008.02122.x.
  2. Osma, Beatriz García, 2009, "Kenneth A. Kim and John R. Nofsinger , Corporate governance (Second edition), Pearson International Edition, Upper Saddle River, New Jersey, USA (2007) ISBN 0-13-603871-9 xvii+164 pages, $47.60, [euro]28.41," The International Journal of Accounting, Elsevier, volume 44, issue 4, pages 418-421, December.
  3. Beatriz Garcia Osma & Steven Young, 2009, "R&D Expenditure and Earnings Targets," European Accounting Review, Taylor & Francis Journals, volume 18, issue 1, pages 7-32, DOI: 10.1080/09638180802016718.
  4. Chalamandaris, Georgios & Tsekrekos, Andrianos E., 2009, "Common Factors and Causality in the Dynamics of Implied Volatility Surfaces: Evidence from the FX OTC Market," The Journal of Economic Asymmetries, Elsevier, volume 6, issue 1, pages 49-74, DOI: 10.1016/j.jeca.2009.01.005.

2008

  1. Beatriz Garcia Osma, 2008, "Board Independence and Real Earnings Management: The Case of R&D Expenditure," Corporate Governance: An International Review, Wiley Blackwell, volume 16, issue 2, pages 116-131, March, DOI: 10.1111/j.1467-8683.2008.00672.x.

2007

  1. Beatriz García Osma & Belén Gill‐de‐Albornoz Noguer, 2007, "The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain," Corporate Governance: An International Review, Wiley Blackwell, volume 15, issue 6, pages 1413-1428, November, DOI: 10.1111/j.1467-8683.2007.00654.x.
  2. Juan Manuel Garcia Lara & Beatriz Garcia Osma & Fernando Penalva, 2007, "Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence," European Accounting Review, Taylor & Francis Journals, volume 16, issue 4, pages 727-755, DOI: 10.1080/09638180701706922.

2006

  1. Juan Manuel García Lara & Beatriz García Osma & Belén Gill de Albornoz Noguer, 2006, "Effects of database choice on international accounting research," Abacus, Accounting Foundation, University of Sydney, volume 42, issue 3‐4, pages 426-454, September, DOI: 10.1111/j.1467-6281.2006.00209.x.

2005

  1. Juan Manuel García Lara & Beatriz García Osma & Araceli Mora, 2005, "The Effect of Earnings Management on the Asymmetric Timeliness of Earnings," Journal of Business Finance & Accounting, Wiley Blackwell, volume 32, issue 3‐4, pages 691-726, April, DOI: 10.1111/j.0306-686X.2005.00610.x.

2004

  1. Jose Luis Ucieda Blanco & Beatriz Garcia Osma, 2004, "The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, volume 1, issue 1, pages 5-36.
  2. Shackleton, Mark B. & Tsekrekos, Andrianos E. & Wojakowski, Rafal, 2004, "Strategic entry and market leadership in a two-player real options game," Journal of Banking & Finance, Elsevier, volume 28, issue 1, pages 179-201, January.

Chapters

2011

  1. Manolis G. Kavussanos & Andrianos E. Tsekrekos, 2011, "The Option to Change the Flag of a Vessel," Chapters, Edward Elgar Publishing, chapter 3, in: Kevin Cullinane, "International Handbook of Maritime Economics".

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