Professor Ken Peasnell

Emeritus Professor, Distinguished Professor

Current Research

Market reaction to asset impairments by US banks. Asset reclassifications by European banks. Accounting for repurchase transactions. Accounting for employee stock options. Analysts' earnings forecasts and stock recommendations. Measurement of financial performance.

Selected Publications Show all 51 publications

Discussion of Financial reporting for employee stock options: liabilities or equity
Peasnell, K. 09/2013 In: Review of Accounting Studies. 18, 3, 9 p.
Comment/debate

Has the IASB been successful in making accounting earnings more useful for prediction and valuation?: UK evidence
Choi, Y., Peasnell, K., Toniato, J. 09/2013 In: Journal of Business Finance and Accounting. 40, 7-8, p. 741-768. 28 p.
Journal article

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

Do investors understand really dirty surplus?
Landsman, W.R., Miller, B.L., Peasnell, K.V., Yeh, S. 2011 In: The Accounting Review. 86, 1, p. 237-258. 22 p.
Journal article

The use of the R2 as a measure of firm-specific information: A cross-country critique
Alves, P., Peasnell, K., Taylor, P. 01/2010 In: Journal of Business Finance and Accounting. 37, 1, p. 1-26. 26 p.
Journal article

Have changes in pension accounting changed pension provision?: a review of the evidence
Kiosse, P., Peasnell, K.V. 2009 In: Accounting and Business Research. 39, 3, p. 255-267. 13 p.
Journal article

Are asset securitizations sales or loans?
Landsman, W.R., Peasnell, K.V., Shakespeare, C. 2008 In: The Accounting Review. 83, 5, p. 1251-1272. 22 p.
Journal article

Which approach to accounting for employee stock options best reflects market pricing?
Landsman, W.R., Peasnell, K.V., Pope, P.F., Yeh, S. 2006 In: Review of Accounting Studies. 11, 2-3, p. 203-245. 43 p.
Journal article

Residual income and value creation: the missing link
O'Hanlon, J.F., Peasnell, K.V. 2002 In: Review of Accounting Studies. 7, 2/3, p. 229-245. 17 p.
Journal article