Dr Justin Chircop


Research Overview

My main research interest lies in studying the interaction between accounting rules and bank regulations (ex. prudential, bankruptcy etc). Up till now, my research has focused on studying such interaction within the ambit of the repo market, a market which came into the limelight during the recent financial crisis. In my research, which is both theoretical and empirical, I have studied how banks undertake accounting arbitrage in the accounting for repo transactions. Other research areas which I find interesting include the analysis of bank narratives through the use of textual analysis tools and the analysis of bank accounting arbitrage in the accounting for financial instruments.

Should Repurchase Transactions be Accounted for as Sales or Loans?
Chircop, J., Kiosse, P.V., Peasnell, K. 1/12/2012 In: Accounting Horizons. 26, 4, p. 657-679. 23 p.
Journal article