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Professor Terry Cooke

Professor Terry Cooke

Emeritus Professor

1.24

Professor Cooke's research interests include corporate financial reporting, particularly on disclosure in an international setting. As the "positive theory" approach to financial accounting developed a complementary empirical literature arose focusing on disclosure in financial statements. He has contributed to this complementary literature with academics from different parts of the world and has had papers and books published in the UK, US, Japan and Australia. Professor Cooke also has an interest in financial management and have contributed to the literature on mergers and acquisitions and on the relationship between book and market values of equity. The latter adopts an analytical approach.

Qualifications

BSc (Econ), PhD, FCA

Research

Key publications | Publications by category | Publications by year

Publications by category


Journal articles

Curuk T, Cooke TE (2006). The impact of international harmonization efforts on accounting disclosure regulation in Turkey. Research in Accounting Regulation, 18
Cooke TE, Haniffa R (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting & Public Policy, 24(5), 391-430.
Hudaib M, Cooke TE (2005). The impact of managing director changes and financial distress on audit qualification and auditor switching. Journal of Business Finance and Accounting, 32(9 & 10), 1703-1739.
Cooke TE (2004). Dedication to R.S.O. Wallace. Journal of International Accounting Research, 3(1), ix-xii.
Cooke TE, Ashton D, Tippett MJ, Wang P (2004). Linear information dynamics, aggregation, dividends and 'dirty surplus' accounting. Accounting and Business Research, 34(4), 277-297.
Cooke TE, Camfferman K (2004). The Profits of the Dutch East India Company's Japan Trade. Abacus, 40(1), 49-75.
Cooke TE, Ashton D, Tippett MJ (2003). An aggregation theorem for the valuation of equity under linear information dynamics. Journal of Business Finance & Accounting, 30(3-4), 413-440.
Camfferman K, Cooke TE (2002). An analysis of disclosure in the annual reports of UK and Dutch companies. Journal of International Accounting Research, 1(1), 3-30.
Haniffa R, Cooke TE (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(2), 317-349.
Camfferman K, Cooke TE (2001). Dutch accounting in Japan 1609-1850: isolation or observation?. Accounting Business and Fincancial History, 11(3), 369-382.
Chiba J, Cooke TE (2001). Studies in Japanese accounting history: editorial. Accounting Business and Fincancial History, 11(3), 265-267.

Chapters

Cooke TE (2004). The impact of accounting principles on profits: the US versus Japan. In Nobles CW (Ed) Developments in International Accounting - General Issues and Classification, Cheltenham: Edward Elgar.
Cooke TE (2004). The influence of the keiretsu on Japanese corporate disclosure. In Meek G (Ed) Developments in Country Studies in International Accounting - Americas and the Far East, Cheltenham: Edward Elgar.

Publications by year


2006

Curuk T, Cooke TE (2006). The impact of international harmonization efforts on accounting disclosure regulation in Turkey. Research in Accounting Regulation, 18

2005

Cooke TE, Haniffa R (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting & Public Policy, 24(5), 391-430.
Hudaib M, Cooke TE (2005). The impact of managing director changes and financial distress on audit qualification and auditor switching. Journal of Business Finance and Accounting, 32(9 & 10), 1703-1739.

2004

Cooke TE (2004). Dedication to R.S.O. Wallace. Journal of International Accounting Research, 3(1), ix-xii.
Cooke TE, Ashton D, Tippett MJ, Wang P (2004). Linear information dynamics, aggregation, dividends and 'dirty surplus' accounting. Accounting and Business Research, 34(4), 277-297.
Cooke TE, Camfferman K (2004). The Profits of the Dutch East India Company's Japan Trade. Abacus, 40(1), 49-75.
Cooke TE (2004). The impact of accounting principles on profits: the US versus Japan. In Nobles CW (Ed) Developments in International Accounting - General Issues and Classification, Cheltenham: Edward Elgar.
Cooke TE (2004). The influence of the keiretsu on Japanese corporate disclosure. In Meek G (Ed) Developments in Country Studies in International Accounting - Americas and the Far East, Cheltenham: Edward Elgar.

2003

Cooke TE, Ashton D, Tippett MJ (2003). An aggregation theorem for the valuation of equity under linear information dynamics. Journal of Business Finance & Accounting, 30(3-4), 413-440.

2002

Camfferman K, Cooke TE (2002). An analysis of disclosure in the annual reports of UK and Dutch companies. Journal of International Accounting Research, 1(1), 3-30.
Haniffa R, Cooke TE (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(2), 317-349.

2001

Camfferman K, Cooke TE (2001). Dutch accounting in Japan 1609-1850: isolation or observation?. Accounting Business and Fincancial History, 11(3), 369-382.
Chiba J, Cooke TE (2001). Studies in Japanese accounting history: editorial. Accounting Business and Fincancial History, 11(3), 265-267.

External positions

  • Joint editor of the British Accounting Review with Professor M.Tippett from 2001 until 2005.
  • Associate editor of the American Accounting Association journal, Journal of International Accounting Research.
  • Member of the editorial boards of Accounting and Business Research; Journal of Business Finance and Accounting; Research in Accounting in Emerging Economies; Journal of International Business Studies; and the International Journal of Accounting.
  • Academic adviser to the Arab Journal of Accounting.
  • External examiner on masters courses at City University and Loughborough University.