Sebastian is Senior Manager in Restructuring at Deloitte, Luxembourg. He previously held positions as Manager in Transactions & Restructuring, Senior Advisor in Corporate Finance and Auditor at KPMG Luxembourg. Sebastian received a BA (Hons) Business Economics from Anglia Ruskin University in 2004 and a PhD in Accounting & Finance from the University of York in 2010. His doctoral thesis investigated the impact of managerial ownership on firm performance (Residual income, ROE, Tobin’s Q), the use of short and long-term discretionary accruals for earnings management, and the value relevance of accruals and earnings in the context of the UK corporate governance and financial reporting system. Sebastian is a Chartered Accountant of the Institute of Chartered Accountants of Scotland.
Bos, S., Pendleton, A. and Toms, S. (2011) ‘Earnings management in the UK: The nonlinear relationship between managerial share ownership and discretionary accruals’, The York Management School Working Paper, available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1747919
Bos, S., Pendleton, A. and Toms, S. (2011) ‘Governance thresholds, managerial share ownership and corporate performance: Evidence from the UK’, The York Management School Working Paper, available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1776303
Bos, S., Pendleton, A. and Toms, S. (2011) ‘The value relevance of earnings and accruals: The influence of equity ownership by UK boards’, The York Management School Working Paper, UK
Earnings management, marked-based accounting research, agency theory, valuation theory, transaction cost economics, ARCH / GARCH volatility models