Professor Igor Goncharov



Igor Goncharov holds a position of Professor of Accounting at Lancaster University Management School. After obtaining his PhD from the University of Bremen, he worked as an Assistant Professor of Accounting at the University of Amsterdam in the Netherlands and as a Professor of Financial Accounting at the WHU – Otto Beisheim School of Management in Germany. Igor Goncharov’s research focuses on the effects of financial reporting on business decisions, dividends and taxation. Igor Goncharov’s work has been published in various international journals, including Journal of Accounting Research, Review of Accounting Studies, European Accounting Review, Accounting and Business Research, Abacus and Corporate Governance: An International Review. He is the Associate Editor of Accounting and Business Research, and has received numerous awards for excellence in research and teaching.

Curriculum Vitae (CV)

Selected Publications Show all 15 publications

Why do countries mandate accrual accounting for tax purposes?
Goncharov, I., Jacob, M. 12/2014 In: Journal of Accounting Research. 52, 5, p. 1127-1163. 37 p.
Journal article

Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends
Goncharov, I., van Triest, S. 09/2014 In: Abacus. 50, 3, p. 342-368. 27 p.
Journal article

Stale and scale effects in markets-based accounting research: evidence from the valuation of dividends
Goncharov, I., Veenman, D. 2014 In: European Accounting Review. 23, 1, p. 25-55. 31 p.
Journal article

Fair value and audit fees
Goncharov, I., Riedl, E.J., Sellhorn, T. 03/2014 In: Review of Accounting Studies. 19, 1, p. 210-241. 31 p.
Journal article

Asymmetric trading by insiders: comparing abnormal returns and earnings prediction in Spain and Australia
Goncharov, I., Hodgson, A.C., Lhaopadchan, S., Sanabria Garcia, S. 03/2013 In: Accounting and Finance. 53, 1, p. 163-184. 22 p.
Journal article

Do fair value adjustments influence dividend policy?
Goncharov, I., van Triest, S. 2011 In: Accounting and Business Research. 41, 1, p. 51-68. 18 p.
Journal article

Measuring and reporting income in Europe
Goncharov, I., Hodgson, A.C. 2011 In: Journal of International Accounting Research. 10, 1, p. 27-59. 33 p.
Journal article

Legislative demands and economic realities: company and group accounts compared
Goncharov, I., Werner, J.R., Zimmermann, J. 12/2009 In: The International Journal of Accounting. 44, 4, p. 334-362. 29 p.
Journal article

Reassessing the role of book-tax conformity
Goncharov, I., Werner, J.R. 2009
Working paper

The supply of and demand for accounting information: the case of bank financing in Russia
Goncharov, I., Zimmermann, J. 04/2007 In: Economics of Transition. 15, 2, p. 257-283. 27 p.
Journal article

Do accounting standards influence the level of earnings management?: evidence from Germany
Goncharov, I., Zimmermann, J. 2007 In: Die Unternehmung. 61, 5, p. 371-388. 18 p.
Journal article

Does compliance with the German corporate governance code have an impact on stock valuation?: an empirical analysis
Goncharov, I., Werner, J.R., Zimmermann, J. 09/2006 In: Corporate Governance: An International Review. 14, 5, p. 432-445. 14 p.
Journal article

Earnings management when incentives compete: the role of tax accounting in Russia
Goncharov, I., Zimmermann, J. 2006 In: Journal of International Accounting Research. 5, 1, p. 45-61. 17 p.
Journal article