Change search
Refine search result
1 - 16 of 16
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 1.
    Baboukardos, Diogenis
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Essays on the market valuation implications of mandatory corporate reporting2016Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    The purpose of this dissertation is to enrich understanding on the market valuation implications of mandatory financial and non-financial reporting beyond and in relation to traditional accounting information. It is comprised of four individual essays each of which examines a different, and to some extent internationally unique, jurisdiction that can best serve the particular purpose of the essay as well as the overarching purpose of the dissertation.

    The starting point of this empirical inquiry is the value relevance of purchased goodwill under IFRS and the moderating role that different levels of compliance with IFRS mandatory disclosures play on its market valuation. Similar to the first essay, the second essay focuses on traditional accounting information (specifically book value of equity and earnings) and examines potential differences on its market valuation before and after the mandatory introduction of an integrated reporting approach. The third essay focuses on mandatory carbon emissions reporting and compares its valuation relevance when such reporting is mandated by regulation vis-à-vis when it is voluntary. Finally, the fourth essay examines the market valuation interplay between mandatory financial and non-financial disclosures.

    This dissertation intends to be of particular relevance first; to the accounting academic community which acknowledges that mandatory disclosures are not well understood and it calls for further research on how users of annual reports view mandatory disclosures and second; to accounting regulators. Empirical research on the value relevance of corporate reporting can provide useful insights into questions of interest to regulators because its research questions are often motivated by broader questions raised by these non-academic constituents. The dissertation in hand has similar motivations.

  • 2.
    Baboukardos, Diogenis
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO). Essex Business School, University of Essex, United Kingdom.
    Market valuation of greenhouse gas emissions under a mandatory reporting regime: evidence from the UK2017In: Accounting Forum, ISSN 0155-9982, E-ISSN 1467-6303, Vol. 41, no 3, p. 221-233Article in journal (Refereed)
    Abstract [en]

    This study provides evidence on the potential benefits of mandatory environmental reporting for listed firms market valuation. It takes advantage of recent regulation that requires all listed firms in the UK to report their annual greenhouse gas (GHG) emissions in their annual reports and shows that the magnitude of the negative association between GHG emissions and the market value of listed firms decreased after the introduction of the reporting regulation. This decline is attributed to regulation forestalling shareholders negative reflexive reaction towards firms carbon disclosures, as proposed by the theoretical work of Unerman and ODwyer (2007). 

  • 3.
    Baboukardos, Diogenis
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO). Essex Business School, University of Essex, United Kingdom.
    The valuation relevance of environmental performance revisited: The moderating role of environmental provisions2018In: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, Vol. 50, no 1, p. 32-47Article in journal (Refereed)
    Abstract [en]

    This study attempts to broaden our understanding of the value relevance of environmental performance by providing empirical evidence on the moderating role of financial environmental reporting. Previous studies find that firms' environmental performance can be both positively and negatively associated with market value. Such contradictory findings can be attributed to the fact that environmental performance is associated with future economic benefits and costs. This study suggests that firms with recognized environmental provisions on their balance sheets enable investors to disentangle these opposite effects either by signaling strong future financial performance or by enhancing the reliability of environmental performance information. Regardless of the mechanism by which this moderation effect is invoked, it is hypothesized that capital market participants place a positive and significantly higher value on the environmental performance ratings of firms with recognized environmental provisions than on the ratings of firms without environmental provisions. Utilizing a sample of 692 firm-year observations of French listed firms and employing a linear price-level model that associates the market value of a firm's equity with its environmental performance, I provide empirical evidence to corroborate this thesis. In addition to contributing to the academic debate on the market valuation implications of environmental performance, this study intends to provide useful insights from a country that can be considered a pioneer of environmental reporting legislation; hence, it provides valuable lessons for other jurisdictions that are in the process of developing their sustainability reporting regulations. Finally, the findings of this study support the calls for more integrated reporting showing that the interaction of financial and non-financial information has market valuation implications.

  • 4.
    Baboukardos, Diogenis
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Transparency in Fair Value Accounting under IFRS: An Examination of Greek Listed Companies’ Level of Compliance with IFRS Goodwill Disclosure Requirements2011In: The Economies of the Balkan and Eastern Europe Countries in the Changed World / [ed] Anastasios G. Karasavvoglou, Cambridge Scholar Publishing , 2011Chapter in book (Refereed)
    Abstract [en]

    The mandatory adoption of IFRS in 2005 by publicly held companies in the European Union is viewed as another step towards establishing a high quality and transparent business language for European companies. Currently many voices warn that it is meaningless to speak about high quality and transparent financial reporting unless the effective and consistent implementation of IFRS is ensured; especially in issues that involve fair value accounting. Despite the importance of disclosures in issues where fair value accounting is involved, there is little evidence about companies’ level of compliance with IFRS disclosure requirements in a mandatory environment. This study focuses on IFRS goodwill disclosures due to the fact that goodwill accounting under IFRS is heavily influenced by fair value accounting. Specifically, using a content analysis method it examines compliance with IFRS 3 and IAS 36 for companies listed on the Athens Stock Exchange during the first four years of mandatory use of IFRS. Its findings show some potentially serious deficiencies in the implementation of IFRS disclosures for goodwill and mainly with those that are closely related to fair value accounting. Moreover, a particularly alarming finding of this study is that even after four years of IFRS introduction, Greek companies have not increased the volume of information that IAS 36 mandates. The findings of this study could be valuable for standard setters as well as for local enforcement mechanisms.

  • 5.
    Baboukardos, Diogenis
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO). University of Essex, Essex Business School, Colchester, United Kingdom.
    Akhter, Naveed
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO). ESSCA School of Management, Boulogne-Billancourt, France.
    Financial performance of family versus non-family firms in the context of an economy in turmoil: A market from 'developed' to 'emerging'2017In: Contextualizing Entrepreneurship in Emerging Economies and Developing Countries / [ed] Marcela Ramírez Pasillas, Ethel Brundin and Magdalena Markowska, Edward Elgar Publishing, 2017, p. 288-303Chapter in book (Refereed)
  • 6.
    Baboukardos, Diogenis
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Den positiva redovisningsteorin2016In: Redovisningsteorier: Viktiga begrepp och teoretiska perspektiv inom redovisning / [ed] Gunnar Rimmel, Kristina Jonäll, Stockholm: Sanoma Utbildning , 2016, p. 63-76Chapter in book (Other academic)
  • 7.
    Baboukardos, Diogenis
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law. Gothenburg Research Institute, Sweden.
    Goodwill under IFRS: Relevance and disclosures in an unfavorable environment2014In: Accounting Forum, ISSN 0155-9982, E-ISSN 1467-6303, Vol. 38, no 1, p. 1-17Article in journal (Refereed)
    Abstract [en]

    The accounting treatment of purchased goodwill under IFRS has been severely criticizeddue to the extensive use of fair value accounting. The purpose of this study is to enrich theongoing debate upon this issue by drawing attention to the market valuation implications ofgoodwill in a country outside the Anglo-Saxon accounting paradigm, where the applicationof fair value accounting has been seen as more problematic. The results indicate that, in thecase of purchased goodwill, fair value accounting generates relevant accounting numbersbut only in companies that comply highly with IFRS disclosure requirements.

  • 8.
    Baboukardos, Diogenis
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Positiv redovisningsteori2014Report (Other academic)
  • 9.
    Baboukardos, Diogenis
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Value relevance of accounting information under an integrated reporting approach: A research note2016In: Journal of Accounting and Public Policy, ISSN 0278-4254, E-ISSN 1873-2070, Vol. 35, no 4, p. 437-452Article in journal (Refereed)
    Abstract [en]

    This research note aims to enrich our understanding regarding the market valuation implications of financial reporting under an Integrated Reporting (IR) approach. In order to do so, we focus on the Johannesburg Stock Exchange (JSE) and we examine whether the value relevance of summary accounting information (i.e., book value of equity and earnings) of firms listed on the JSE has enhanced after the mandatory adoption of an IR approach under the King III Report. Our study can be seen as a response to the recent calls for a closer investigation of the usefulness of the new reporting trend for investors. More specifically, our study can be seen as a response to the stance taken by the International Integrated Reporting Council (IIRC) Framework that the adoption of an IR approach improves the usefulness of financial reporting for investors. For our empirical tests we utilize a sample of 954. firm-year observations and employ a linear price-level model which associates a firm's market value of equity with its book value of equity and earnings. In line with the IIRC Framework's expectations, we find strong evidence of a sharp increase of the earnings' valuation coefficient. However, contrary to the Framework's stance, our results indicate a decline in the value relevance of net assets. Such a decline may be imputed to risks and/or unbooked liabilities that are revealed or measured more reliably after the introduction of an IR approach on the JSE. It should be noted, however, that despite its cause, the decline in the value relevance of net assets can be seen as a further argument in favor of the IIRC stance to assign equal importance to a wide range of "capitals," such as human, social and natural capital. We believe that our findings are of particular interest to a wide range of regulators, standards setters, practitioners, and academics but first and foremost to the JSE and IIRC.

  • 10.
    Baboukardos, Diogenis
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Jonäll, Kristina
    Integrating Financial and Non-Financial Information: The Impact of South Africa's King III Report on The Value Relevance of Accounting Numbers2014Conference paper (Refereed)
  • 11.
    Baù, Massimo
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Baboukardos, Diogenis
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Chirico, Francesco
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Voluntary Adoption of International Financial Reporting Standards and the Role of Family Ownership2014In: Co-operation Within and Amongst Family Businesses: Conference Proceedings: IFERA 2014 Annual Conference June 24-27, 2014, Lappeenranta, Finland, The International Family Enterprise Research Academy (IFERA) , 2014, p. 79-79Conference paper (Refereed)
  • 12.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Baboukardos, Diogenis
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Carrara, Mario
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    The impact of IFRS on reporting for business combinations: an in-depth analysis using the telecommunications industry2010Conference paper (Refereed)
    Abstract [en]

    The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications companies that were chose because the industry is well known for significant acquisitions involving intangibles. The results show only partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be generalized outside this group, the in-depth analysis yielded important insights for continued research using broader research methods.

  • 13.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Baboukardos, Diogenis
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Carrara, Mario
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    The impact of IFRS on reporting for business combinations: an in-depth analysis using the telecommunications industry2010Conference paper (Refereed)
    Abstract [en]

    The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications companies that were chose because the industry is well known for significant acquisitions involving intangibles. The results show only partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be generalized outside this group, the in-depth analysis yielded important insights for continued research using broader research methods.

  • 14.
    Rimmel, Gunnar
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Baboukardos, Diogenis
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Jonäll, Kristina
    Göteborgs universitet.
    Strategies of managerial justifications in banks narrative communication2014In: 37th Annual Congress of the European Accounting Association, Tallinn, Estonia, 21-23 May 2014., European Accounting Association , 2014Conference paper (Refereed)
  • 15.
    Rimmel, Gunnar
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Jonäll, Kristina
    University of Gothenburg.
    Baboukardos, Diogenis
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Value relevance of integrated reporting: a comparison of listed South African companies for the years 2009 and 20112013Conference paper (Refereed)
  • 16.
    Vassiliadis, Spyros
    et al.
    Patras Hellenic Open University, Thessaloniki, Greece.
    Baboukardos, Diogenis
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Kotsovolos, Panagiotis
    Freelance Accountant.
    Is Basel III a Panacea? Lessons from the Greek Sovereign Fiscal Crisis2012In: South East European Journal of Economics and Business, ISSN 1840-118X, Vol. 7, no 1, p. 73-80Article in journal (Refereed)
    Abstract [en]

    In the period 2007-2009 the global economy faced the most severe crisis after the Great Recession of 1929. Inthe aftermath of the crisis a substantially revised version of Basel II, named Basel III, was proposed, introducingnew, tighter capital adequacy and liquidity guidelines. Basel III constitutes the new basic embankment against apossible crisis in the future. The same period these discussions were taking place for the new global regulatoryframework, the most severe sovereign debt crisis the country ever faced burst out in Greece. One of the mainvictims of the crisis is the country’s banking sector which is sustaining great pressure in its profitability, volumeof deposits and credit growth, amongst others. Having as a starting point the Greek banking sector and theeffects of the fiscal crisis on it, this paper discusses the new Basel III guidelines and their possible implications intimes of turmoil. The new framework can play a crucial role in deterring a new financial crisis; however it shouldnot be regarded as a panacea for all the shortcomings of banking sectors.

1 - 16 of 16
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf