Professor Igor Goncharov
ProfessorProfile
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, The Accounting Review, Review of Accounting Studies, and Journal of Finance. He is the Associate Editor of Accounting and Business Research, and has received numerous awards for excellence in research and teaching.
Research Interests
- Economic and business implications ("real effects") of financial reporting
- Fair value accounting
- Use of accounting information in dividend policy and taxation
- International issues in accounting
Research Grants
- The Leverhulme Trust research funding for “Accounting-based Value:
When Is Accounting Useful in Determining Firm Value?”, 2016-2017,
funding: about £80,000.
- ICAEW research funding for “Fair Value Accounting, Income Volatility,
and Stock Price Volatility”, 2014-2015, funding: about £19,000.
- Research project funded by Johnson & Johnson “The Influence of R&D
Accounting on Profitability and Market Valuation of Pharmaceutical
Firms”, 2013-2014, funding: €20,000 (with Burcin Yurtoglu).
External Roles
- Associate Editor of Accounting and Business Research (2016-)
- Editorial Board member of European Accounting Review
- Editorial Board member of Journal of International Accounting Research
- Editorial Board member of Accounting in Europe
- Editorial Board member of Business Research
Selected Publications
Does reporting transparency affect industry coordination?: Evidence from the duration of international cartels
Goncharov, I., Peter, C.D. 1/05/2019 In: The Accounting Review. 94, 3, p. 149-175. 27 p.
Journal article
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
All Publications
Seminar at Southampton University
Invited talk
Cambridge Accounting Research Camp
Invited talk
FARS Midyear Meeting
Invited talk
American Accounting Association
Invited talk
Seminar at Ludwig Maximilian University of Munich, Munich
Invited talk
IAAER Conference
Participation in conference -Mixed Audience
Manchester University Seminar
Invited talk
The European Accounting Association 41st Annual Congress
Participation in conference -Mixed Audience
Seminar at Maastricht University
Invited talk
Seminar at CASS Business School
Invited talk
Seminar at ESSEC
Invited talk
Seminar at London School of Economics
Invited talk
Seminar at WHU
Invited talk
Seminar at University of Glasgow
Invited talk
Financial Accounting and Reporting Section (FARS) Midyear Meeting
Invited talk
Seminar at Warwick Business School
Invited talk
Accounting and Business Research (Journal)
Editorial activity
European Accounting Review (Journal)
Editorial activity
Seminar at University of Mannheim
Invited talk
German Academic Association for Business Research Annual Meeting
Invited talk
Accounting and Business Research (Journal)
Editorial activity
BuR : Business Research (Journal)
Editorial activity
seminar at Nottingham University
Participation in workshop, seminar, course
BAFA Scottish Area Group
Participation in workshop, seminar, course
American Accounting Association
Participation in conference -Mixed Audience
LMU Accounting, Auditing and Analysis Workshop
Participation in workshop, seminar, course
Seminar at the Freie Universitat Berlin
Participation in workshop, seminar, course
Tax Research Conference
Participation in conference -Mixed Audience
European Accounting Association 38th Annual Conference
Participation in conference -Mixed Audience
Symposium on Financial Accounting and Corporate Finance
Participation in conference -Mixed Audience
European Accounting Review (Journal)
Editorial activity
Accounting and Business Research (Journal)
Editorial activity
Journal of Business Research (Journal)
Editorial activity
Seminar at the Frankfurt School of Finance and Management
Participation in workshop, seminar, course
American Accounting Association, Atlanta
Participation in conference -Mixed Audience
European Accounting Association Meeting 2014
Participation in conference -Mixed Audience
Seminar at Universidad Autonoma de Madrid, Madrid
Participation in workshop, seminar, course
2014 British Accounting and Finance Association Annual Conference
Participation in conference -Mixed Audience
Seminar at the IE Business School, Madrid
Participation in workshop, seminar, course
Seminar at the University of Padua, Padua
Participation in conference -Mixed Audience
Seminar at the University of Iowa, Iowa City
Participation in workshop, seminar, course
Seminar at the HEC, Paris
Participation in workshop, seminar, course
Accounting Research Workshop, Basel
Participation in conference -Mixed Audience
European Accounting Association Meeting 2013
Participation in conference -Mixed Audience
Seminar at Humboldt University of Berlin, Berlin
Participation in workshop, seminar, course
ICAEW research funding for “Fair Value Accounting, Income Volatility, and Stock Price Volatility”, 2014-2015, funding: about £19,000
Other distinction
- Bank Accounting and Regulation
- Financial Reporting