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Content
March 2017, Volume 53, Issue 1
- 28-58 The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports
by Peter Kajüter & Martin Nienhaus - 59-93 The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades
by Gerald J. Lobo & Luc Paugam & Hervé Stolowy & Pierre Astolfi - 94-132 Does Integrated Reporting Matter to the Capital Market?
by Shan Zhou & Roger Simnett & Wendy Green - 133-157 Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte)
by Dale L. Flesher & Gary John Previts & William D. Samson
December 2016, Volume 52, Issue 4
- 611-618 Current issues in CEO compensation
by Stewart Jones - 619-684 Towards a Set of Design Principles for Executive Compensation Contracts
by Yaowen Shan & Terry Walter - 685-771 Comments on Shan and Walter: ‘Towards a Set of Design Principles for Executive Compensation Contracts’
by Stacey Beaumont & Raluca Ratiu & David Reeb & Glenn Boyle & Philip Brown & Alexander Szimayer & Raymond Silva Rosa & David Hillier & Patrick McColgan & Athanasios Tsekeris & Bryan Howieson & Zoltan Matolcsy & Helen Spiropoulos & John Roberts & Tom Smith & Qing Zhou & Peter L. Swan & Stephen Taylor & Sue Wright & David Yermack - 772-780 Responses and Rejoinders to Commentaries
by Yaowen Shan & Terry Walter
September 2016, Volume 52, Issue 3
- 343-350 Accounting in China
by Stewart Jones - 351-373 Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms
by Shujun Ding & Mingzhi Liu & Zhenyu Wu - 374-403 Social Trust and Bank Loan Financing: Evidence from China
by Deqiu Chen & Xuejiao Liu & Cong Wang - 404-440 The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards
by Wei Zhou & Liansheng Wu & Hong Wang - 441-472 Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms
by Juan Mao & Michael Ettredge - 473-500 Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions
by Jiandong Chen & Rong Ding & Wenxuan Hou & Sofia Johan - 501-531 Pay Gap and Performance in China
by Rajiv D. Banker & Danlu Bu & Mihir N. Mehta - 532-567 Institutional Arrangements and Government Audit Independence in China
by Jason Zezhong Xiao & Suchang Yang & Xinmin Zhang & Michael Firth - 568-609 The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market
by Zhijun Lin & Ming Liu & Carlos Noronha
June 2016, Volume 52, Issue 2
- 221-258 Disclosure and the Cost of Capital: A Survey of the Theoretical Literature
by Jeremy Bertomeu & Edwige Cheynel - 259-285 Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program
by Jap Efendi & Jin Dong Park & Chandra Subramaniam - 286-318 Audit Partner Disciplinary Actions and Financial Restatements
by Wen-Ching Chang & Yahn-Shir Chen & Ling-Tai Lynette Chou & Chia-Hui Ko - 319-342 Significance Testing: We Can Do Better
by Thomas R. Dyckman
March 2016, Volume 52, Issue 1
- 1-4 Advances in Equity Valuation: Research on Accounting Valuation
by David Johnstone - 5-25 Accounting Valuation and Cost of Equity Capital Dynamics
by Jeffrey L. Callen - 26-34 Accounting Valuation and Cost of Capital Dynamics: Theoretical and Empirical Macroeconomic Aspects. Discussion of Callen
by Yaniv Konchitchki - 35-58 Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital
by Peter D. Easton & Steven J. Monahan - 59-69 Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. Discussion of Easton and Monahan
by Frank Ecker - 70-99 Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities
by James Ohlson & Erik Johannesson - 100-105 Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities. Discussion of Ohlson and Johannesson
by Alexander Nekrasov - 106-130 Valuation: Accounting for Risk and the Expected Return
by Stephen Penman - 131-139 Valuation: Accounting for Risk and the Expected Return. Discussion of Penman
by Matthew R. Lyle - 140-165 Asymmetric Persistence and the Market Pricing of Accruals and Cash Flows
by Theodosia Konstantinidi & Arthur Kraft & Peter F. Pope - 166-175 Asymmetrically Timely Loss Recognition and the Accrual Anomaly. Discussion of Konstantinidi et al
by Panos N. Patatoukas - 176-210 A Structural Accounting Framework for Estimating the Expected Rate of Return on Equity
by Demetris Christodoulou & Colin Clubb & Stuart Mcleay - 211-219 Diagnostics to Evaluate Cost of Capital Measures. Discussion of Christodoulou et al
by Jeremy Bertomeu
December 2015, Volume 51, Issue 4
- 485-498 Abacus: The First 50 Years
by Stewart Jones - 499-510 Financial Accounting Research, Practice, and Financial Accountability
by Mary E. Barth - 511-524 Accounting Research: Past, Present, and Future
by Thomas R. Dyckman & Stephen A. Zeff - 525-535 Accounting Research and Common Sense
by James A. Ohlson - 536-548 Risk in Accounting
by Shyam Sunder - 549-571 Measurement in Financial Reporting: Half a Century of Research and Practice
by Geoffrey Whittington - 572-586 Accounting Research: Where Now?
by Stewart Jones & Murray Wells
September 2015, Volume 51, Issue 3
- 311-355 Economic Relations Among Earnings Quality Measures
by Ralf Ewert & Alfred Wagenhofer - 356-378 Auditor Reputation Under Different Negligence Regimes
by Jochen Bigus - 379-411 On the Relationship of Stewardship and Valuation—An Analytical Viewpoint
by Christoph Kuhner & Christoph Pelger - 412-436 Accounting for Fair Competition between Private and Public Sector Armaments Manufacturers in Victorian Britain
by John Richard Edwards - 437-483 Modelling Risk Perceptions of Stakeholders in Public–Private Partnership Toll Road Contracts
by Demi Chung & David A. Hensher
June 2015, Volume 51, Issue 2
- 143-168 Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution
by Jennifer Gippel & Tom Smith & Yushu Zhu - 169-207 An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative
by Richard Barker & Anne McGeachin - 208-237 Observability and Subjective Performance Measurement
by Neale G. O'Connor & F. Johnny Deng & Pan Fei - 238-278 Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis
by Klaus Derfuss - 279-310 Business Cycle and Management Earnings Forecasts
by Haiyan Jiang & Ahsan Habib & Rong Gong
March 2015, Volume 51, Issue 1
- 1-36 Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines
by Lisa Evans & Rachel Baskerville & Katariina Nara - 37-62 The Dividend Substitution Hypothesis: Australian Evidence
by Christine Brown & John Handley & James O'Day - 63-85 Earnings Surprises in Analysts' Forecasts, Mandatory Disclosure, and Share Repurchases
by Chi-Chun Liu & Ni-Yun Chen - 86-115 Non-linear Equity Valuation: An Empirical Analysis
by Hemantha S. B. Herath & A. William Richardson & Raafat R. Roubi & Mark Tippett - 116-141 The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards
by David B. Sutton & Carolyn J. Cordery & Tony Zijl
December 2014, Volume 50, Issue 4
- 369-385 Monopoly versus Competition in Setting Accounting Standards
by Karim Jamal & Shyam Sunder - 386-421 The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice
by Christian Stadler & Christopher W. Nobes - 422-459 Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance
by Kathleen Herbohn & Julie Walker & Huay Yien Monica Loo - 460-489 Application of the Reporting Entity Concept in Australia
by Peter Carey & Brad Potter & George Tanewski - 490-516 Payout Policy Relevance and Accounting-based Valuation
by Colin Clubb & Martin Walker
September 2014, Volume 50, Issue 3
- 245-278 CEO Risk Preference and Investing in R&D
by A. Rashad Abdel-Khalik - 279-295 The Modigliani and Miller Propositions: The History of a Failed Foundation for Corporate Finance?
by Mike Dempsey - 296-313 Arguments in Favour of Tax Neutral Cost Allocation
by Niklas Lampenius & Tobias Buerkle - 314-340 How Top-down and Bottom-up Budgeting Affect Budget Slack and Performance through Social and Economic Exchange
by Stephan Kramer & Frank Hartmann - 341-367 Unintended Consequences of Changing Accounting Standards: The Case of Fair Value Accounting and Mandatory Dividends
by Igor Goncharov & Sander Triest
June 2014, Volume 50, Issue 2
- 117-145 Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures
by Paul A. Griffin & David H. Lont & Kate McClune - 146-173 Analysts' Forecasts Following Forced CEO Changes
by Ka Wai Choi & Xiaomeng Chen & Sue Wright & Hai Wu - 174-202 Rating Migrations: The Effect of History and Time
by Huong Dang & Graham Partington - 203-226 Risk Interpretation of the CAPM's Beta: Evidence from a New Research Method
by Pawel Bilinski & Danielle Lyssimachou - 227-244 ‘Different from What Has Hitherto Appeared on this Subject’: John Clark, Writing Master and Accomptant, 1738
by John Richard Edwards
March 2014, Volume 50, Issue 1
- 1-24 The Value Relevance of Mandatory Non-GAAP Earnings
by Elmar R. Venter & David Emanuel & Steven F. Cahan - 25-55 Earnings Management Surrounding CEO Turnover: Evidence from Korea
by Jong-Seo Choi & Young-Min Kwak & Chongwoo Choe - 56-75 The Information Content of Ratings: An Analysis of Australian Credit Default Swap Spreads
by Jue Wang & Jiri Svec & Maurice Peat - 76-92 A Comparative Analysis of the Investment Characteristics of Alternative Gold Assets
by Tim Pullen & Karen Benson & Robert Faff - 93-106 Pacioli's Example Entries—a Conundrum Resolved?
by Alan Sangster & Greg Stoner & Giovanna Scataglini-Belghitar & Paul De Lange & Brendan O'Connell - 107-116 Revisiting the Fundamental Concepts of IFRS
by Günther Gebhardt & Araceli Mora & Alfred Wagenhofer
December 2013, Volume 49, Issue 4
- 423-440 Information Disclosure and Stock Liquidity: Evidence from Borsa Italiana
by Alex Frino & Riccardo Palumbo & Francesco Capalbo & Dionigi Gerace & Vito Mollica - 441-475 Fundamentals or Managerial Discretion? The Relationship between Accrual Variability and Future Stock Return Volatility
by Yaowen Shan & Stephen Taylor & Terry Walter - 476-505 Improving the Interpretation of Complex Audit Evidence: The Beneficial Role of Order Effects
by Yifan Zhao & Noel Harding - 506-538 Social Relations and the Differential Local Impact of Global Standards: The Case of International Standards on Auditing
by Anna Samsonova-Taddei - 539-563 Carbon Accounting: Challenges for Research in Management Control and Performance Measurement
by Frank Hartmann & Paolo Perego & Anna Young
September 2013, Volume 49, Issue 3
- 269-307 Financial Statements Insurance
by Alex Dontoh & Joshua Ronen & Bharat Sarath - 308-339 Bank Failure, Mark-to-market and the Financial Crisis
by Amir Amel-Zadeh & Geoff Meeks - 340-366 Multi-period Asset Lifetimes and Accounting-based Equity Valuation: Take Care with Constant-growth Terminal Value Models!
by Matthias Meitner - 367-395 The Value Relevance of Direct Cash Flows under International Financial Reporting Standards
by Iain Clacher & Alan Duboisée Ricquebourg & Allan Hodgson - 396-422 Enhancing the Accessibility of Accounting and Business Archives: The Role of Technology in Informing Research in Accounting and Business
by Phillip Cobbin & Graeme Dean & Cameron Esslemont & Patrick Ferguson & Monica Keneley & Brad Potter & Brian West
June 2013, Volume 49, Issue 2
- 139-160 The CLERP 9 Audit Reforms: Benefits and Costs Through the Eyes of Regulators, Standard Setters and Audit Service Suppliers
by Keith A. Houghton & Michael Kend & Christine Jubb - 161-196 Do Board Characteristics Influence the Shareholders' Assessment of Risk for Small and Large Firms?
by Jonathan A. Christy & Zoltan P. Matolcsy & Anna Wright & Anne Wyatt - 197-218 A Pragmatist Defence of Classical Financial Accounting Research
by Brian A. Rutherford - 219-241 Stock Return Predictability of Residual-Income-Based Valuation: Risk or Mispricing?
by Lee-Seok Hwang & Woo-Jong Lee - 242-267 Are Legal Families Related to Financial Reporting Quality?
by Frederick Lindahl & Hannu Schadéwitz
March 2013, Volume 49, Issue 1
- 1-33 The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS )
by Larelle Chapple & Peter M. Clarkson & Daniel L. Gold - 34-45 Do Fund Flow-Return Relations Depend on the Type of Investor? A Research Note
by Jacquelyn E. Humphrey & Karen L. Benson & Timothy J. Brailsford - 46-73 Shareholder Rights, Insider Ownership and Earnings Management
by Henry He Huang & Weimin Wang & Jian Zhou - 74-98 An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in G ermany
by Ann Tarca & Richard D. Morris & Melissa Moy - 99-137 Educational Reforms Set Professional Boundaries: The S panish Audit Function, 1850–1988
by Nieves Carrera & Salvador Carmona
January 2013, Volume 49
- 1-6 The CAPM Debate and the Logic and Philosophy of Finance
by D. J. Johnstone - 7-23 The Capital Asset Pricing Model ( CAPM ): The History of a Failed Revolutionary Idea in Finance?
by Mike Dempsey - 32-35 The Capital Asset Pricing Model: A Revolutionary Idea in Finance!
by Henk Berkman - 36-43 The Failure of the Capital Asset Pricing Model ( CAPM ): An Update and Discussion
by Graham Bornholt - 44-50 The CAPM : Theoretical Validity, Empirical Intractability and Practical Applications
by Philip Brown & Terry Walter - 51-61 Consequences of the Capital Asset Pricing Model ( CAPM )—a Critical and Broad Perspective
by Charlie X. Cai & Iain Clacher & Kevin Keasey - 62-68 The Capital Asset Pricing Model ( CAPM ): The History of a Failed Revolutionary Idea in Finance? Comments and Extensions
by Imad A. Moosa - 69-72 Death Where is Thy Sting? A Response to D empsey's Despatching of the CAPM
by Graham Partington - 73-78 Why the CAPM is Half-Right and Everything Else is Wrong
by Tom Smith & Kathleen Walsh - 79-81 Comments and Perspectives on ‘The Capital Asset Pricing Model’
by Avanidhar Subrahmanyam - 82-87 The CAPM : A Case of Elegance is for Tailors?
by Mike Dempsey
December 2012, Volume 48, Issue 4
- 1-1 Announcement of the Winners of the 2011 Abacus Manuscript Award
by Stewart Jones - 439-472 The Impact of Refinement on the Accuracy of Time-driven ABC
by Sophie Hoozée & Lea Vermeire & Werner Bruggeman - 473-501 Firm Characteristics and Stock Price
by Zabihollah Rezee & Reza Espahbodi & Pouran Espahbodi & Hassan Espahbodi - 502-517 Applying W and and W eber's Surface and Deep Structure Approaches to Financial Reporting Systems
by Tony Tollington & Gabriella Spinelli - 518-538 Inflation and the Constant Growth Model: Reconciling the Literature
by Daniel Kiechle & Niklas Lampenius
September 2012, Volume 48, Issue 3
- 293-315 Audit Fees and Deeds of Cross Guarantee: An Empirical Evaluation
by Sandra Laan & Demetris Christodoulou - 316-347 Using Forecasting Criteria to Identify Value Relevance in the Relationship Between Accounting Numbers and Market Value
by David R. Alexander & Michael Falta & Roger J. Willett - 348-386 The Role of Fair Value Accounting in Promoting Government Accountability
by Manuel Pedro Rodríguez Bolívar & Andrés Navarro Galera - 387-413 Reporting on Infrastructure in Australia: Practices and Management Preferences
by R. G. Walker & Stewart Jones - 414-437 Accounting Regulation and Management Discretion—A Case Note
by Bernardo Bátiz-Lazo & Mark Billings
June 2012, Volume 48, Issue 2
- 147-198 The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting (Part Two)
by Helen M. Roybark & Edward N. Coffman & Gary J. Previts - 199-213 Constructing Asset Pricing Models With Specific Factor Loadings
by Ian Davidson & Qian Guo & Xiaojing Song & Mark Tippett - 214-248 Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis
by Ahsan Habib - 249-277 Additional Evidence on Analysts’ Decision to Issue Disaggregated Earnings Forecasts: Strategic Biasing
by Herbert G. Hunt & Praveen Sinha & Yuan Yin - 278-291 Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note
by Ralf Ewert & Alfred Wagenhofer
March 2012, Volume 48, Issue 1
- 1-30 The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting (Part One)
by Helen M. Roybark & Edward N. Coffman & Gary J. Previts - 31-58 On‐Market Share Buy‐Backs: ASX Disclosure Requirements and Compliance
by Mark Holub & Jason Mitchell - 59-85 Benchmark Management During Australia's Transition to International Accounting Standards
by Sophie Bentwood & Philip Lee - 86-103 The Effects of Public Venture Capital Investments on Corporate Governance: Evidence From IPO Firms in Emerging Markets
by Jengfang Chen & Woody M. Liao & Chiachi Lu - 104-145 Accounting for Expenditure on Intangibles
by Laurie Hunter & Elizabeth Webster & Anne Wyatt
December 2011, Volume 47, Issue 4
- 1-1 Current Issues In Public Sector Consolidated Financial Reporting
by Stewart Jones - 411-445 Why Governments Should Use the Government Finance Statistics Accounting System
by Allan Barton - 446-476 The Macro‐Fiscal Role of the U.K. Whole of Government Account
by David Heald & George Georgiou - 477-500 Issues in the Preparation of Public Sector Consolidated Statements
by R. G. Walker - 501-524 Whole of Government Accounting in New Zealand: A Review of WGA Financial Reports From 1993 to 2010
by Susan Newberry - 525-552 European Commission Adoption of IPSAS to Reform Financial Reporting
by G. Grossi & M. Soverchia
September 2011, Volume 47, Issue 3
- 1-1 Announcement Of The Winners Of The 2010 Abacus Manuscript Award
by Stewart Jones - 267-283 IFRS Practices and the Persistence of Accounting System Classification
by Christopher Nobes - 284-314 Financial Distress and the Earnings‐Sensitivity‐Difference Measure of Conservatism
by Audrey Wen‐Hsin Hsu & John O'Hanlon & Ken Peasnell - 315-342 Do Publicly Signalled Earnings Management Incentives Affect Analyst Forecast Accuracy?
by Mark Wilson & Yi (Ava) Wu - 343-382 Strategic Governance and Management Accounting: Evidence From a Case Study
by Janek Ratnatunga & Manzurul Alam - 383-409 The Measurement of Comparability in Accounting Research
by Ross H. Taplin
June 2011, Volume 47, Issue 2
- 121-157 What Do Investment Banks Truly Bring to the Table?
by André F. Gygax & Stephanie Ong - 158-181 Distress Risk, Growth and Earnings Quality
by Andreas Charitou & Neophytos Lambertides & Lenos Trigeorgis - 182-204 Effects of Firm Size, Financial Leverage and R&D Expenditures on Firm Earnings: An Analysis Using Quantile Regression Approach
by Ming‐Yuan Leon Li & Nen‐Chen Richard Hwang - 205-233 The Value Relevance of Transparency and Corporate Governance in Malaysia Before and After the Asian Financial Crisis
by Richard D. Morris & Tam Pham & Sidney J. Gray - 234-265 Accounting's Latent Classicism: Revisiting Classical Management Origins
by Lee D. Parker & Philip Ritson
March 2011, Volume 47, Issue 1
- 1-26 On the Determinants of Optimism in Financial Analyst Earnings Forecasts: The Effect of the Market's Ability to Adjust for the Bias
by Irene Karamanou - 27-60 Environmental Reporting and its Relation to Corporate Environmental Performance
by Peter M. Clarkson & Michael B. Overell & Larelle Chapple - 61-84 Assessing the Impact of Fair‐Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach
by Gonzalo Rodríguez‐Pérez & John Slof & Magda Solà & Margarita Torrent & Immaculada Vilardell - 85-108 Client Risk Factors and Audit Resource Allocation Decisions
by Hironori Fukukawa & Theodore J. Mock & Arnold Wright - 109-118 Governance Transparency and Capital Allocation: A Note
by Wen He
December 2010, Volume 46, Issue 4
- 1-1 The Contribution Of Graeme W. Dean To
by Stewart Jones - 387-418 Accounting‐Based Probabilistic Prediction of ROE, the Residual Income Valuation Model and the Assessment of Mispricing in the Swedish Stock Market
by Stina Skogsvik & Kenth Skogsvik - 419-446 How Do Firms Implement Impairment Tests of Goodwill?
by Christian Petersen & Thomas Plenborg - 455-463 Auditing, Reasoning Systems, Reporting Frameworks, and Accounting Policy Risk: A Response to Alexander
by Wally Smieliauskas & Russell Craig & Joel Amernic - 464-505 Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his Ninety‐Fifth Birthday
by Yuji Ijiri & Toshiyuki Sueyoshi
September 2010, Volume 46, Issue 3
- 229-231 Tribute to Robert Raymond Sterling
by Peter W. Wolnizer - 232-257 How Management Accountants' Cognitive Style and Role Involvement Combine to Affect the Effort Devoted to Initiating Change
by David Emsley & Lai Hong Chung - 258-288 The Impact of Media Attention on the Use of Alternative Earnings Measures
by Miriam Koning & Gerard Mertens & Peter Roosenboom - 289-319 The Changing Nature of Contracting and Trust in Public‐Private Partnerships: The Case of Victorian PPP Prisons
by Linda English & Jane Baxter - 320-347 Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective
by Denis Cormier & Walter Aerts & Marie‐Josée Ledoux & Michel Magnan - 348-376 Hicksian Income in the Conceptual Framework
by Michael Bromwich & Richard Macve & Shyam Sunder - 377-386 ‘Alas Poor Hicks’, Indeed! Sixty Years of Use and Abuse—Commentary on Bromwich et al
by Frank L. Clarke
June 2010, Volume 46, Issue 2
- 1-1 Editorial
by Stewart Jones - 129-152 Valuing Loss Firms: What Can Be Learned From Analysts' Forecasts?
by Raul Iñiguez & Francisco Poveda & Pablo J. Vazquez - 153-187 The Effect of Past Earnings and Dividend Patterns on the Information Content of Dividends When Earnings Are Reduced
by Andreas Charitou & Neophytos Lambertides & Giorgos Theodoulou - 188-210 Accruals Quality and Debt Maturity Structure
by Pedro J. García‐Teruel & Pedro Martínez‐Solano & Juan P. Sánchez‐Ballesta - 211-228 Financial Forecasting, Risk and Valuation: Accounting for the Future
by Stephen H. Penman
March 2010, Volume 46, Issue 1
- 1-1 Editorial
by Stewart Jones - 1-27 Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting
by Jens Wüstemann & Sonja Wüstemann - 28-59 The Value Relevance of Management Forecasts and Their Impact on Analysts' Forecasts: Empirical Evidence From Japan
by Koji Ota - 60-83 Accounting for the Business of Suffering: A Study of the Antebellum Richmond, Virginia, Slave Trade
by Jan Richard Heier - 84-96 Background and Case for Exit Price Accounting
by Graeme Dean - 97-103 The Case for Entry Values: A Defence of Replacement Cost
by Andrew Lennard - 104-110 Measurement in Financial Reporting
by Geoffrey Whittington - 111-119 The Case for Deprival Value
by Richard Macve - 120-127 Comments on Panellists
by Mary E. Barth
December 2009, Volume 45, Issue 4
- 1-1 Editorial
by Stewart Jones - 397-428 Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy
by Paolo Perego & Frank Hartmann - 429-454 Incentives for Non‐Disclosure by Corporate Groups
by Michael Bradbury & Graeme Dean & Frank L. Clarke - 455-492 Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting
by Rolf Uwe Fülbier & Joerg‐Markus Hitz & Thorsten Sellhorn - 493-517 An Analysis of Thai Financial Reporting Practices and the Impact of the 1997 Economic Crisis
by Siriluck Sutthachai & Terence E. Cooke - 518-527 Reflections on the Revision of the IASB Framework by EAA Academics
by Ken Peasnell & Graeme Dean & Günther Gebhardt
September 2009, Volume 45, Issue 3
- 1-1 Forum Editorial: WHITHER IN INTANGIBLES RESEARCH?
by Stewart Jones & Graeme Dean - 275-298 Organization Capital
by Baruch Lev & Suresh Radhakrishnan & Weining Zhang - 299-311 Discussion of Lev, Radhakrishnan and Zhang
by R. G. Walker - 312-341 Accounting, Intangible Assets, Stock Market Activity, and Measurement and Disclosure Policy—Views From the U.K
by Elisabeth Dedman & Sulaiman Mouselli & Yun Shen & Andrew W. Stark - 342-357 Discussion of Dedman, Mouselli, Shen and Stark
by Michael Bradbury - 358-371 Accounting for Intangible Assets: There is Also an Income Statement
by Stephen H. Penman - 372-378 Discussion of Penman
by D. J. Johnstone - 379-389 Accounting For Goodwill
by Martin Bloom - 390-396 Discussion of Bloom
by Wayne Lonergan
June 2009, Volume 45, Issue 2
- 1-1 Editorial
by Graeme Dean & Stewart Jones - 147-170 Pierpont and the Capital Market
by Philip Brown & Andrew Ferguson & Andrew B. Jackson - 171-220 Public Sector Consolidated Statements—an Assessment
by R. G. Walker - 221-248 The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia
by Allan Barton - 249-274 Investment‐Based Cost Accounting as a Fundamental Basis of Decision‐Oriented Management Accounting
by Hans‐Ulrich Küpper
March 2009, Volume 45, Issue 1
- 1-21 New Public Management: The Cruellest Invention of the Human Spirit?1
by Irvine Lapsley - 22-43 Self‐Fulfilling Prophecies of Failure: The Endogenous Balance Sheets of Distressed Companies
by G. Meeks & J. G. Meeks