David Citron

Chapters (5)

1. Citron, D., Wright, M., Ball, R. and Rippington, F. (2008). Secured Creditor Recovery Rates from Management Buy-Outs in Distress. In Wright, M. and Bruining, H. (Eds.), Private Equity and Management Buy-outs (pp. 471–498). Cheltenham, U.K. and Northampton, Mass.: Elgar.
2. Citron, D. (2005). Deferred Taxation. In Colin Clubb, (Ed.), The Blackwell Encyclopedia of Management (pp. 153–157). Blackwell Publishing. ISBN 0-631-23317-2.
3. Citron, D. and Wright, M. (2005). Recovery Rates from Distressed Management Buy-Outs. In Altman, E., Resti, A. and Sironi, A. (Eds.), 'Recovery Risk: The Next Challenge in Credit Risk Management' (pp. 165–182). Risk Books.
4. Citron, D., Wright, M., Robbie, K., Bruining, H. and Herst, A. (1999). Loan Covenants, Relationship Banking and MBOs in Default - a comparative study of the UK and Holland. In Wright, M. and Robbie, K. (Eds.), MBOs and Venture Capital - Into the Next Millennium Cheltenham: Edward Elgar. ISBN 978-1-85898-999-0.
5. Citron, D. and Taffler, R. (1997). Predicting Corporate Insolvency by Computer. In Burt Edwards, (Ed.), Credit Management Handbook (pp. 118–124). Aldershot: Gower.

Conference papers and proceedings (20)

1. Citron, D.B. and Al Jifri, K. (2007). The Value-Relevance of Financial Statement Recognition vs Note Disclosure: Evidence From Goodwill Accounting. European Accounting Association; Financial Reporting & Business Communication Conference Lisbon; Cardiff Business School.
2. Citron, D.B., Wright, M., Ball, R. and Rippington, F. (2006). Bankruptcy Costs, Leverage and Multiple Secured Creditors: the Case of MBOs. Multinational Finance Conference University of Edinburgh.
3. Citron, D.B., Holden, J., Selim, G. and Okur, F. (2005). Do Firms' Voluntary Intellectual Capital Disclosures Provide Information About Their Intangible Assets? Financial Reporting & Business Communications Conference Cardiff Business School.
4. Citron, D.B., Uang, J.Y., Sudarsanam, S. and Taffler, R.J. (2005). Management Going-Concern Disclosures: Impact of Corporate Governance and Auditor Reputation. European Financial Management Symposium on Corporate Governance University of Leeds.
5. Citron, D.B., Kam, A. and Muradoglu, G. (2005). The Characteristics of Corporate Distress in an Emerging Market: The Case of China. Emerging Markets Finance Conference Cass Business School.
6. Citron, D., Selim, G., Holden, J. and Okur, F. (2004). Innovation and Intangible Assets: A Study of the External Reporting of Intangibles by Listed Companies in the UK. British Academy of Management University of St Andrews.
7. Citron, D., Gerard, X. and Cressy, R. (2003). Do Venture Capitalists Add Credibility to Earnings Forecasts? Evidence From French IPOs. EAA Annual Conference, Seville; Financial Reporting & Business Communication Conference Cardiff Business School.
8. Citron, D.B. (2003). Recent Financial Reporting Failures and the Accounting Profession: A Case for Radical Reform? - keynote speech. Symposium on Challenges Facing the Accounting Profession Dubai, United Arab Emirates.
9. Citron, D. and Manalis, G. (2003). The Accuracy & Bias of Prospectus Earnings Forecasts Under Changing Stock Market Conditions: the Case of Greek IPOs. British Accounting Association South East Area Group London Metropolitan University.
10. Citron, D. and Wright, M. (2002). Secured Creditor Recovery Rates From Management Buy-Outs in Distress. European Financial Management Association Conference.
11. Citron, D., Uang, J.Y. and Taffler, R. (2001). The Credibility of Going Concern Uncertainty Disclosures. The Financial Reporting and Business Communication Conference Cardiff Business School,.
12. Citron, D. and Taffler, R. (2000). Going Concern Uncertainty Disclosure Rates - the Differential Impact of New form Audit Report and Enhanced Audit Procedures. The British Accounting Association Conference University of Exeter.
13. Citron, D. (2000). The Framework Approach to Auditor Independence and the Commercialisation of the Accounting Profession. The Interdisciplinary Perspectives in Accounting Conference University of Manchester.
14. Citron, D., Uang, J.Y. and Taffler, R. (2000). The Incremental Information Content of Going Concern Uncertainty Disclosures - a Policy Perspective. The Financial Reporting and Business Communication Conference Cardiff Business School.
15. Citron, D. and Manalis, G. (2000). The International Audit Firms as New Entrants - and Empirical Analysis of Auditor Selection in Greece, 1993-1997. The European Financial Management Association Conference Athens.
16. Citron, D., Uang, J.Y. and Taffler, R. (1999). The Reporting of Going Concern Uncertainties by Directors Under the New Audit Regime. Financial Reporting and Business Communication Conference Cardiff Business School.
17. Citron, D. and Taffler, R.J. (1997). Audit Report Disclosures of Going Concern Uncertainties: a continuing puzzle. The ICAEW Financial Accounting & Auditing Research Conference.
18. Citron, D. (1997). The Valuation of Deferred Taxation: Evidence Over Time from the UK Partial Provisions Approach. British Accounting Association Conference, March 1999.
19. Citron, D. and Taffler, R. (1996). Audit report disclosures of going concern uncertainties. ICAEW Financial Accounting and Auditing Research Conference City University.
20. Citron, D. and Wright, M. (1996). Loan covenants, relationship banking and MBOs in default. Private Equity into the Next Millennium Nottingham University.

Journal articles (22)

1. Barlev, B., Citron, D.B. and Haddad, J.R. (2017). Who Is Afraid of Transparency? Accounting and the Public Interest, 17(1), pp. 60–83. doi:10.2308/apin-51758.
2. Kam, A., Citron, D. and Muradoglu, G. (2010). Financial distress resolution in China – two case studies. Qualitative Research in Financial Markets, 2(2), pp. 46–79. doi:10.1108/17554171011053667.
3. Al Jifri, K. and Citron, D. (2009). The value-relevance of financial statement recognition versus note disclosure: Evidence from goodwill accounting. European Accounting Review, 18(1), pp. 123–140. doi:10.1080/09638180802324351.
4. Citron, D., Cressy, R. and Gerard, X. (2009). Prospectus forecast publication and forecast errors: The role of venture capitalist certification. Venture Capital, 11(2), pp. 87–105. doi:10.1080/13691060802525296.
5. Magena, M., Kinman, R. and Citron, D. (2008). Investment analysts’ perception of disclosure in UK interim financial reports. Journal of Applied Accounting Research, 8(3), pp. 146–185. doi:10.1108/96754260880001057.
6. Kam, A., Citron, D. and Muradoglu, G. (2008). Distress and restructuring in China: Does ownership matter? China Economic Review, 19(4), pp. 567–579. doi:10.1016/j.chieco.2008.07.002.
7. Citron, D. and Wright, M. (2008). Bankruptcy costs, leverage and multiple secured creditors: the case of management buy-outs. Accounting and Business Research, 38(1), pp. 71–89. doi:10.1080/00014788.2008.9663320.
8. Citron, D.B., Taffler, R.J. and Uang, J.Y. (2008). Delays in reporting price-sensitive information: The case of going concern. Journal of Accounting and Public Policy, 27(1), pp. 19–37. doi:10.1016/j.jaccpubpol.2007.11.003.
9. Uang, J.Y., Citron, D.B., Sudarsanam, S. and Taffler, R.J. (2006). Management going-concern disclosures: Impact of corporate governance and auditor reputation. European Financial Management, 12(5), pp. 789–816. doi:10.1111/j.1468-036X.2006.00277.x.
10. Citron, D. (2005). Book review of 'A Comparative Analysis of Auditor Independence in Economies in Transition'. Corporate Governance: An International Review, 13(4), pp. 551–560.
11. Citron, D.B. and Taffler, R.J. (2004). The Comparative Impact of an Audit Report Standard and an Audit Going-Concern Standard on Going-Concern Disclosure Rates. AUDITING: A Journal of Practice & Theory, 23(2), pp. 119–130. doi:10.2308/aud.2004.23.2.119.
12. Citron, D., Selim, G., Holden, J. and Okur, F. (2004). Accounting for Intangibles. IFRS Direct.
13. Citron, D., Wright, M., Ball, R. and Rippington, F. (2003). Secured Creditor Recovery Rates from Management Buy-outs in Distress. European Financial Management, 9(2), pp. 141–161. doi:10.1111/1468-036x.00213.
14. Citron, D.B. (2003). The UK's framework approach to auditor independence and the commercialization of the accounting profession. Accounting, Auditing & Accountability Journal, 16(2), pp. 244–274. doi:10.1108/09513570310472067.
15. Citron, D.B. and Manalis, G. (2001). The international firms as new entrants to the statutory audit market: an empirical analysis of auditor selection in Greece, 1993 to 1997. European Accounting Review, 10(3), pp. 439–459. doi:10.1080/09638180120081553.
16. Citron, D. and Taffler, R. (2001). Ethical Behaviour in the UK Audit Profession: The Case of the Self-Fulfilling Prophecy Under Going-Concern Uncertainties. Journal of Business Ethics, 29(4), pp. 353–363. doi:10.1023/A:1010752209148.
17. Citron, D.B. (2001). The Valuation of Deferred Taxation: Evidence from the UK Partial Provision Approach. Journal of Business Finance and Accounting, 28(7/8), pp. 821–852.
18. Citron, D., Robbie, K. and Wright, M. (1997). Loan Covenants and Relationship Banking in MBOs. Accounting and Business Research, 27(4), pp. 277–294. doi:10.1080/00014788.1997.9729554.
19. Citron, D.B. (1995). The Incidence of Accounting-based Covenants in UK Public Debt Contracts: An Empirical Analysis. Accounting and Business Research, 25(99), pp. 139–150. doi:10.1080/00014788.1995.9729937.
20. Citron, D.B. (1992). Accounting Measurement Rules in UK Bank Loan Contracts. Accounting and Business Research, 23(89), pp. 21–30. doi:10.1080/00014788.1992.9729857.
21. Citron, D.B. (1992). Financial Ratio Covenants in UK Bank Loan Contracts and Accounting Policy Choice. Accounting and Business Research, 22(88), pp. 322–335. doi:10.1080/00014788.1992.9729448.
22. Citron, D.B. and Taffler, R.J. (1992). The Audit Report under Going Concern Uncertainties: An Empirical Analysis. Accounting and Business Research, 22(88), pp. 337–345. doi:10.1080/00014788.1992.9729449.

Reports (2)

1. Citron, D. and Taffler, R. (2002). Disclosure of Going Concern Uncertainties in Company Accounts: The Impact of a New Reporting Regime. ICAEW. ISBN 1-84152-104-3.
2. Citron, D. and Taffler, R. (1999). Audit Report Disclosure of Going Concern Uncertainties: a Continuing Puzzle. ICAEW. ISBN 1-85011-027-1.

Other

1. Citron, D., Uang, J.Y. and Taffler, R. Do Going Concern Disclosures Have Market Price Impact?

Editorial activity

1. British Accounting Review, Member of Editorial Board, 2005 – 2008.

Events/conferences (21)

1. European Accounting Association; Financial Reporting & Business Communication Conference. (Conference) Lisbon; Cardiff Business School (2007).
   Paper: The Value-Relevance of Financial Statement Recognition vs Note Disclosure: Evidence From Goodwill Accounting
   Author: Citron DB
   Co-authors: K Al Jifri
2. Multinational Finance Conference. (Conference) University of Edinburgh (2006).
   Paper: Bankruptcy Costs, Leverage and Multiple Secured Creditors: the Case of MBOs
   Author: Citron DB
   Co-authors: M Wright, R Ball and F Rippington
3. Financial Reporting & Business Communications Conference. (Conference) Cardiff Business School (2005).
   Paper: Do Firms' Voluntary Intellectual Capital Disclosures Provide Information About Their Intangible Assets?
   Author: Citron DB
   Co-authors: J Holden, G Selim & F Okur
4. European Financial Management Symposium on Corporate Governance. (Workshop) University of Leeds (2005).
   Paper: Management Going-Concern Disclosures: Impact of Corporate Governance and Auditor Reputation
   Author: Citron DB
   Co-authors: J-Y Uang, S Sudarsanam, RJ Taffler
5. Emerging Markets Finance Conference. (Conference) Cass Business School (2005).
   Paper: The Characteristics of Corporate Distress in an Emerging Market: The Case of China
   Author: Citron DB
   Co-authors: A Kam and G Muradoglu
6. British Academy of Management. (Conference) University of St Andrews (2004).
   Paper: Innovation and Intangible Assets: A Study of the External Reporting of Intangibles by Listed Companies in the UK
   Author: Citron D
   Co-authors: G Selim, J Holden & F Okur
7. Symposium on Challenges Facing the Accounting Profession. (Conference) Dubai, United Arab Emirates (2003). Invited speaker.
   Paper: Recent Financial Reporting Failures and the Accounting Profession: A Case for Radical Reform
   Author: Citron DB
8. EAA Annual Conference, Seville; Financial Reporting & Business Communication Conference. (Conference) Cardiff Business School (2003).
   Paper: Do Venture Capitalists Add Credibility to Earnings Forecasts? Evidence From French IPOs
   Author: Citron D
   Co-authors: X Gerard; R Cressy
9. British Accounting Association South East Area Group. (Conference) London Metropolitan University (2003).
   Paper: The Accuracy & Bias of Prospectus Earnings Forecasts Under Changing Stock Market Conditions: the Case of Greek IPOs
   Author: Citron D
   Co-authors: Gikas Manalis
10. European Financial Management Association Conference. (Conference) (2002).
    Paper: Secured Creditor Recovery Rates From Management Buy-Outs in Distress
    Author: Citron D
    Co-authors: M. Wright
11. The American Accounting Association annual conference. (Conference) Atlanta (2001).
    Paper: Do Going Concern Disclosures Have Market Price Impact?
    Author: Citron D
    Co-authors: Uang, J. Y. and Taffler, R.
12. The Financial Reporting and Business Communication Conference. (Conference) Cardiff Business School (2001).
    Paper: The Credibility of Going Concern Uncertainty Disclosures
    Author: Citron D
    Co-authors: Uang, J. Y. and Taffler, R.
13. The Interdisciplinary Perspectives in Accounting Conference. (Conference) University of Manchester (2000).
    Paper: The Framework Approach to Auditor Independence and the Commercialisation of the Accounting Profession
    Author: Citron D
14. The Financial Reporting and Business Communication Conference. (Conference) Cardiff Business School (2000).
    Paper: The Incremental Information Content of Going Concern Uncertainty Disclosures - a Policy Perspective
    Author: Citron D
    Co-authors: Uang, J. Y. and Taffler, R.
15. The European Financial Management Association Conference. (Conference) Athens (2000).
    Paper: The International Audit Firms as New Entrants - and Empirical Analysis of Auditor Selection in Greece, 1993-1997
    Author: Citron D
    Co-authors: Manalis, G.
16. The British Accounting Association Conference. (Conference) University of Exeter (2000).
    Paper: Going Concern Uncertainty Disclosure Rates - the Differential Impact of New form Audit Report and Enhanced Audit Procedures
    Author: Citron D
    Co-authors: Taffler, R.
17. Financial Reporting and Business Communication Conference. (Conference) Cardiff Business School (1999).
    Paper: The Reporting of Going Concern Uncertainties by Directors Under the New Audit Regime
    Author: Citron D
    Co-authors: Uang, J. Y. and Taffler, R.
18. The ICAEW Financial Accounting & Auditing Research Conference. (Conference) (1997).
    Paper: Audit Report Disclosures of Going Concern Uncertainties: a continuing puzzle
    Author: Citron D
    Co-authors: R. J. Taffler
19. British Accounting Association Conference, March 1999. (Conference) (1997).
    Paper: The Valuation of Deferred Taxation: Evidence Over Time from the UK Partial Provisions Approach
    Author: Citron D
20. Private Equity into the Next Millennium. (Conference) Nottingham University (1996).
    Paper: Loan covenants, relationship banking and MBOs in default
    Author: Citron D
    Co-authors: M Wright
21. ICAEW Financial Accounting and Auditing Research Conference. (Conference) City University (1996).
    Paper: Audit report disclosures of going concern uncertainties
    Author: Citron D
    Co-authors: R. Taffler