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Home > Contributor Biographies > Roger Lister

Contributor Biographies

Roger Lister

Visiting Professor, University of Salford, UK
Roger ListerRoger Lister

Roger Lister is a chartered accountant and a professor of finance at Salford University. After reading modern languages as a major open scholar at Oriel College, Oxford, he worked for international accounting firms KPMG and PwC, specializing latterly in corporate taxation with particular interest in the taxation of groups. In his academic posts at Liverpool and Salford universities, Lister has taught accounting, corporate finance, and corporate tax and given specialized courses on capital structure. His research and publications have focused on corporate finance. Recent work has included an interdisciplinary perspective in which he examines alternative cultural models and advocates a role for the arts in business education.


Articles by this Author

  • Classification and Treatment of Leases
    by Roger Lister
    Lease accounting is nearer than ever to its goal of reporting substance rather than form. International regulators and their national counterparts agree that right-to-use rather than legal title should determine the classification and treatment of leases. The choice is essentially between disclosing a lease as a financial instrument on the balance sheet or as an operating lease on the income statement.Financial reporting of leases is addressed...
  • Understanding the True Cost of Issuing Convertible Debt and Other Equity-Linked Financing
    by Roger Lister
    Convertible securities (CSs) and other equity-linked instruments combine debt and equity. Depending on the terms and the issuer’s future performance, CSs can range from almost pure equity to an option-free bond. In option terms, a CS can be viewed in two ways. It amounts to a straight bond with a call option on a specified number of shares. It is also effectively a share with a put option whose exercise price is the market value of the...

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