Prof Alexsandro Lopes

Professor of Practice

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Research interests

Alexsandro’s research relates to the broad topic of the relation between Financial Accounting and Financial Economics. One special topic of attention is the communication between corporations and capital market participants - equity investors, debt investors, sell and buy side analysts, regulators, auditors and other stakeholders - and its relation to financial statement analysis and equity valuation. Great emphasis is given to the role that accounting reports and their quality play in the price formation process in financial markets and how they relate to corporate governance arrangements and other incentives . Financial accounting information is essential to the price formation process in capital markets but companies have considerable discretion on both the quantity and quality of the information provided. This information flow has an important institutional element and is affected by corporate governance arrangements and consequently constitutes a vast and rich research field.  Recent research investigates the role of firm-level corporate governance arrangements and other attributes on the asymmetric loss recognition timeliness. Current research investigates (i) financial instruments with characteristics of equity (FICE) their accounting treatment and capital market response and (ii) the effect of mandatory auditor rotation on the quality of financial reports.

 

Projects

Research and projects

No current projects are available for public display