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Iain Clacher
Researcher at University of Leeds
Publications - 41
Citations - 630
Iain Clacher is an academic researcher from University of Leeds. The author has contributed to research in topics: Pension & Initial public offering. The author has an hindex of 12, co-authored 41 publications receiving 510 citations.
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Do Announcements About Corporate Social Responsibility Create or Destroy Shareholder Wealth? Evidence from the UK
Iain Clacher,Jens Hagendorff +1 more
TL;DR: In this paper, the authors investigated the stock market reaction to the announcement that a firm has been included in the UK FTSE4Good index of socially responsible firms and found that there is a large cross-sectional variation in the market reaction.
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Real and accrual earnings management and IPO failure risk
TL;DR: In this paper, the authors analyzed the relationship between real and accrual earnings management activities and IPO failure risk, and found that firms with high levels of real and/or accrued earnings management during the IPO year have a higher probability of IPO failure and lower survival rates in subsequent periods.
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Real and Accrual Earnings Management and IPO Failure Risk
TL;DR: In this article, the authors analyzed the relationship between real and accrual earnings management activities and IPO failure risk and found that firms that engaged in higher levels of real and accrued earnings management will exhibit a higher probability of failure and lower survival rates.
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The impact of audit quality on real and accrual earnings management around IPOs
Mohammad Alhadab,Iain Clacher +1 more
TL;DR: In this article, the authors examine the relation between audit quality and the earnings management activities of UK IPOs between 1998 and 2008 and find evidence that high quality auditors constrain the use of real activities manipulation that occurs via the management of discretionary expenses.
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The Value Relevance of Direct Cash Flows under International Financial Reporting Standards
TL;DR: In this article, the authors examined if there has been a change in the value relevance of direct cash flow components since the adoption of International Financial Reporting Standards (IFRS) in Australia.