Professor Ken Peasnell

Emeritus Professor

Current Research

Fair value accounting. Determinants and effects of reported audit materiality thresholds. Governance effects of cross-border deals. Accounting theory.

Selected 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.

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

  • Accounting, Finance, Governance and Banking
  • Bank Accounting and Regulation
  • Financial Reporting
  • International Centre for Research in Accounting