Projects per year
Personal profile
Profile
Argyro Panaretou is Professor of Accounting at Lancaster University Management School. She is a member of EFRAG’s Academic Panel and the European Accounting Association’s (EAA) Financial Reporting Standards Committee. Argyro has been a Visiting Scholar at the Stephen M. Ross School of Business, University of Michigan, and an external consultant to the International Financial Reporting Standards (IFRS) Foundation.
Her research focuses on topics of high relevance to accounting standard-setters, and she is internationally recognised for her contributions to the fields of accounting for financial instruments, fair value accounting, credit risk reporting, and hedge accounting. She has published in world-leading journals, including The Accounting Review, Review of Accounting Studies and Contemporary Accounting Research.
She holds a PhD from Lancaster University and a bachelor's degree from the Athens University of Economics and Business.
Research Grants
“Enhancing financial reporting and analysis through digital transformation” (Lancaster University Catalyst funding; Budget £6,000; 2025)
"Reporting financial instruments for better markets" (Leverhulme Trust Research project grant; Budget £177,451; 2023-2026)
"Credit risk disclosures under fair value accounting for liabilities" (LUMS Pump priming funding; Budget £5,000; 2016)
"Investigating non-linearities in the effects of hedging on firm value to facilitate decision making" (LUMS Pump priming funding; budget: £4,500; joint with Nikolaos Kourentzes).
Keywords
- Accounting and Finance
Collaborations and top research areas from the last five years
Projects
- 1 Active
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Reporting financial instruments for better markets
Panaretou, A. (Principal Investigator)
1/09/23 → 31/08/26
Project: Research
Research output
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Accounting choice in measurement and comparability: an examination of the effect of the fair value option
Guedes Cardoso Fontes, J., Panaretou, A. & Shakespeare, C., 1/06/2025, In: Review of Accounting Studies. 30, p. 1592-1637 46 p.Research output: Contribution to Journal/Magazine › Journal article › peer-review
Open AccessFile62 Downloads (Pure) -
What can we learn about credit risk from debt valuation adjustments?
Lin, W., Panaretou, A., Pawlina, G. & Shakespeare, C., 31/12/2023, In: Review of Accounting Studies. 28, 4, p. 2556–2588Research output: Contribution to Journal/Magazine › Journal article › peer-review
Open AccessFile115 Downloads (Pure) -
Fair Value Accounting: Current Practice and Perspectives for Future Research
McDonough, R., Panaretou, A. & Shakespeare, C., 1/03/2020, In: Journal of Business Finance and Accounting. 47, 3-4, p. 303-332 30 p.Research output: Contribution to Journal/Magazine › Journal article › peer-review
Open AccessFile10 Citations (Scopus)159 Downloads (Pure) -
The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses
Fontes, J. C., Panaretou, A. & Peasnell, K. V., 11/2018, In: The Accounting Review. 93, 6, p. 127-147 21 p.Research output: Contribution to Journal/Magazine › Journal article › peer-review
12 Citations (Scopus) -
Corporate risk management and hedge accounting
Panaretou, A., Shackleton, M. B. & Taylor, P. A., 03/2013, In: Contemporary Accounting Research. 30, 1, p. 116-139 24 p.Research output: Contribution to Journal/Magazine › Journal article › peer-review
File15 Citations (Scopus)1418 Downloads (Pure)
Activities
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European Accounting Association Meeting 2025
Panaretou, A. (Speaker)
05/2025Activity: Participating in or organising an event types › Participation in conference -Mixed Audience
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Financial Reporting Standards Committee Member
Panaretou, A. (Member)
2025 → …Activity: Expert Knowledge and Consultancy types › Influence on Policy, Practice, Patients & the Public
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EFRAG Academic Panel Member
Panaretou, A. (Member)
2025 → …Activity: Expert Knowledge and Consultancy types › Influence on Policy, Practice, Patients & the Public
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European Accounting Association Meeting 2024
Panaretou, A. (Participant)
2024Activity: Participating in or organising an event types › Participation in conference - Academic
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BI Norwegian Business School
Panaretou, A. (Speaker)
2024Activity: Talk or presentation types › Invited talk
Press/Media
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Accounting experts help global standards body
Beekes, W., Panaretou, A. & Rawsthorne, S.
9/10/23
1 Media contribution
Press/Media: Other
Datasets
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Fair Value Accounting: Current Practice and Perspectives for Future Research
McDonough, R. (Creator), Panaretou, A. (Creator) & Shakespeare, C. (Creator), Lancaster University, 2020
DOI: 10.17635/lancaster/researchdata/323
Dataset
File