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Browsing by Author "Tsitsianis, Nicholas"
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Accounting for business models : Increasing the visability of stakeholders
Haslam, Colin; Tsitsianis, Nicholas; Andersson, Tord; Gleadle, Pauline (2015-01-23)This paper conceptualises a firm’s business model employing stakeholder theory as a central organising element to help inform the purpose and objective(s) of business model financial reporting and disclosure. Firms interact ... -
Accounting for voluntary hospices in England: A business model perspective
Lee, Edward; Haslam, Colin; Theodosopoulos, Grigorios; Tsitsianis, Nicholas (2018-07)This paper accounts for the sustainability of voluntary hospices in England that provide palliative end of life care for patients. A critical evaluation of the challenges facing hospices in England can be located within a ... -
Financialization : Stress testing the adoption of Fair Value Accounting (FVA): Fragility and instability in financialized firms
Katechos, Georgios; Tsitsianis, Nicholas; Haslam, Colin (Routledge, 2017-09-21) -
Real Estate Investment Trusts (REITS) : A new business model in the FTSE100
Haslam, Colin; Tsitsianis, Nicholas; Andersson, Tord; Gleadle, Pauline (2015-12)This paper is about the Real Estate Investment Trust (REIT) business model. REITs benefit from tax concessions and Fair Value Accounting (FVA) practices. REITs distributing over 90 percent of profits can obtain tax concessions ... -
Stress testing International Financial Reporting Standards (IFRSs) : Accounting for stability and the public good in a financialized world
Andersson, Tord; Haslam, Colin; Tsitsianis, Nicholas; Katechos, Georgios; Hoinaru, Razvan (2016-07-01)The recent Maystads report (2013) challenged the European Parliament to modify governance arrangements surrounding the design and endorsment of International Financial Reporting Standards (IFRS) issued by the International ...