Printed from https://ideas.repec.org/s/taf/acctbr4.html
Content
2008, Volume 38, Issue 1
- 21-48 Investor relations meetings: Evidence from the top 500 UK companies
by Claire Marston - 49-70 Tax‐efficient irregular payout methods: The case of B share schemes and capital repayments via a court‐approved scheme of arrangement
by Dennis Oswald & Steven Young - 71-89 Bankruptcy costs, leverage and multiple secured creditors: The case of management buy‐outs
by David Citron & Mike Wright - 91-97 Book Reviews
by Andrea Coulson & Robin Roslender & Thomas Lee & Niamh Brennan
2007, Volume 37, Issue S1
- 2-2 Forthcoming Articles
by The Editors - 3-3 Editorial
by Pauline Weetman - 5-6 Introduction
by Robert Hodgkinson - 7-15 Standard-setting measurement issues and the relevance of research
by Mary Barth - 17-18 Discussion of ‘Standard-setting measurement issues and the relevance of research’
by Stephen Cooper - 19-30 Is fair value accounting information relevant and reliable? Evidence from capital market research
by Wayne Landsman - 31-32 Discussion of ‘Is fair value accounting information relevant and reliable? Evidence from capital market research’
by Sarah Deans - 33-44 Financial reporting quality: is fair value a plus or a minus?
by Stephen Penman - 45-48 Discussion of ‘Financial reporting quality: is fair value a plus or a minus?’
by Philip Broadley - 49-62 The SEC rules historical cost accounting: 1934 to the 1970s
by Stephen Zeff - 63-71 How does changing measurement change management behaviour? A review of the evidence
by Anne Beatty - 73-74 Discussion of ‘How does changing measurement change management behaviour? A review of the evidence’
by Neil Chisman - 75-76 Overview
by Lindsay Tomlinson - 77-77 Guide for Authors
by The Editors
2007, Volume 37, Issue 4
- 1-1 Editorial board
by The Editors - 247-266 Accounting manipulations and political costs: Tooth & Co Ltd, 1910–1965
by Mark Wilson & Greg Shailer - 267-284 The value relevance of disclosures of liabilities of equity‐accounted investees: UK evidence
by John O'Hanlon & Paul Taylor - 285-300 Twenty‐five years of the Taffler z‐score model: Does it really have predictive ability?
by Vineet Agarwal & Richard Taffler - 301-319 The effect of large audit firm mergers on audit pricing in the UK
by Kevin McMeeking & Ken Peasnell & Peter Pope
2007, Volume 37, Issue 3
- 174-174 Forthcoming Articles
by The Editors - 175-197 The value relevance of ‘realistic reporting’: evidence from UK life insurers
by Joanne Horton - 199-215 The influence of comparative pay, customer service measures and accounting profits upon CEO pay in the UK privatised water industry
by Stuart Ogden & Robert Watson - 217-232 Precision in auditing standards: effects on auditor and director liability and the supply and demand for audit services
by Marleen Willekens & Dan Simunic - 233-242 Comments on deprivai value and standard setting in measurement: from a symposium to celebrate the work of Professor William T. Baxter
by Pauline Weetman - 243-244 Book Review
by C. Baker
2007, Volume 37, Issue 2
- 94-94 Forthcoming Articles
by The Editors - 95-95 In Memoriam: Harold Edey
by Richard Macve - 97-121 IAS 29 and the cost of holding money under hyperinflationary conditions
by Andrew Higson & Yoshikatsu Shinozawa & Mark Tippett - 123-149 Earnings management and the distribution of earnings relative to targets: UK evidence
by Pelham Gore & Peter Pope & Ashni Singh - 151-166 Determinants of financial covenants and pricing of debt in private debt contracts: the UK evidence
by Lance Moir & Sudi Sudarsanam - 167-169 Book Reviews
by Sam McKinstry & David Molyneaux - 170-170 Call for papers for a special issue of Accounting, Auditing and Accountability Journal: “Accounting and the Visual”
by The Editors - 171-171 Bursaries for PhD students
by The Editors
2007, Volume 37, Issue 1
- 1-1 Editorial Board
by The Editors - 2-2 Forthcoming Articles
by The Editors - 3-19 Testing a model of the antecedents and consequences of budgetary participation on job performance
by Vincent Chong & Darren Johnson - 21-37 Investigating the audit fee structure of local authorities in England and Wales
by Gary Giroux & Rowan Jones - 39-54 Financial and external reporting research: the broadening corporate governance challenge
by Lee Parker - 55-58 Financial and external reporting research: the broadening corporate governance challenge
by Simon Archer - 59-61 Financial and external reporting research: the broadening corporate governance challenge
by Lee Parker - 63-89 Accountants in late 19th century Britain: a spatial, demographic and occupational profile
by John Edwards & Stephen Walker - 90-90 Call for papers for a special issue of Accounting, Auditing and Accountability Journal: “Accounting and the Visual”
by The Editors
2006, Volume 36, Issue S1
- 1-1 Editorial
by The Editors - 2-2 Forthcoming Articles
by The Editors - 3-3 Editorial
by Ken Peasnell & Pauline Weetman - 4-4 Introduction
by Robert Hodgkinson - 5-27 International Financial Reporting Standards (IFRS): pros and cons for investors
by Ray Ball - 29-30 Discussion of ‘International Financial Reporting Standards (IFRS): pros and cons for investors’
by David Damant - 31-40 Disclosure and the cost of capital: what do we know?
by Christine Botosan - 41-42 Discussion of ‘Disclosure and the cost of capital: what do we know?’
by Stephen Cooper - 43-48 Motives for disclosure and non-disclosure: a framework and review of the evidence
by Russell Lundholm & Matt Van Winkle - 49-50 Discussion of ‘Motives for disclosure and non-disclosure: a review of the evidence’
by Ken Lever - 51-61 What has the invisible hand achieved?
by Ross Watts - 63-63 Discussion of ‘What has the invisible hand achieved?’
by Ian Mackintosh - 65-88 Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?
by Rob Gray - 89-94 Discussion of ‘Does sustainabililty reporting improve corporate behavior?: Wrong question? Right time?’
by Mark Moody-Stuart - 95-105 How can business reporting be improved? A research perspective
by Martin Walker - 107-108 Discussion of ‘How can business reporting be improved? A research perspective’
by Lindsay Tomlinson - 109-109 Guide for Authors
by The Editors
2006, Volume 36, Issue 4
- 1-1 Editorial Board
by The Editors - 250-250 Forthcoming Articles
by The Editors - 251-251 In Memoriam: Sally Aisbitt
by Lisa Evans & Christopher Nobes - 253-270 Dividend valuation, trading and transactions costs: the 1997 partial abolition of dividend tax credit repayments
by Lynn Hodgkinson & Kevin Holland & Richard Jackson - 271-288 The road to uniformity: accounting change in UK voluntary hospitals
by Neil Robson - 289-307 Governance and takeovers: are public-to-private transactions different from traditional acquisitions of listed corporations?
by Charlie Weir & Mike Wright - 309-335 The impact of depreciation-type adjustments on the distribution of accounting earnings
by John Hillier & Roger Willett - 337-343 A research note
by Peter Walton - 345-348 A ranking of accounting research output in the European region: a correction
by Kam Chan & Carl Chen & Louis Cheng - 349-351 Book Review
by Simon Archer - 352-352 19th Annual Conference on Accounting, Business & Financial History at Cardiff Business School 12-13 September 2007
by The Editors - 353-353 Call For Papers
by The Editors
2006, Volume 36, Issue 3
- 1-1 Editorial Board
by The Editors - 134-134 Forthcoming Articles
by The Editors - 135-136 Obituary
by The Editors - 137-167 The distribution of earnings relative to targets in the European Union
by Holger Daske & Günther Gebhardt & Stuart McLeay - 169-190 An empirical assessment of the Feltham-Ohlson models considering the sign of abnormal earnings
by Begoña Giner & Raul Iñiguez - 191-205 The ABI guidelines for share-based incentive schemes: setting the hurdle too high?
by Brian Main - 207-231 The determinants of the UK Big Firm premium
by K. McMeeking & K. Peasnell & P. Pope - 233-245 The survival of international differences under IFRS: towards a research agenda
by Christopher Nobes
2006, Volume 36, Issue 2
- 1-1 Editorial Board
by The Editors - 62-62 Forthcoming Articles
by The Editors - 63-63 Farewell
by Ken Peasnell & Mahmoud Ezzamel & Peter Moizer - 63-63 A word from the new editor
by The Editors - 65-91 A new method for ranking academic journals in accounting and finance
by Vivien Beattie & Alan Goodacre - 93-107 Investigating the return predictability of changes in corporate borrowing
by Edward Lee & Konstantinos Stathopoulos & Mark Hon - 109-120 An empirical investigation of ‘closeness to cash’ as a determinant of earnings response coefficients
by Gnanakumar Visvanathan - 121-130 Deprival value and fair value: a reinterpretation and a reconciliation
by Tony Zijl & Geoffrey Whittington - 131-132 Book Review
by Laura Spira
2006, Volume 36, Issue 1
- 1-1 Editorial Board
by The Editors - 1-1 Forthcoming Articles
by The Editors - 3-17 A ranking of accounting research output in the European region
by Kam Chan & Carl Chen & Louis Cheng - 19-32 A bridge too far: a common conceptual framework for commercial and public benefit entities
by Sheila Ellwood & Sue Newbury - 33-52 Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets
by Steven Maijoor & Ann Vanstraelen - 53-55 Book Reviews
by Mike Jones & Christopher Nobes
2005, Volume 35, Issue 4
- 1-1 Editorial
by The Editors - 1-1 Forthcoming Articles
by The Editors - 295-305 The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note
by Adebayo Agbejule - 307-326 Accounting on the frontline: cost accounting, military efficiency and the South African War
by Warwick Funnell - 327-349 The effect of audit committee shareholding, financial expertise and size on interim financial disclosures
by Musa Mangena & Richard Pike - 351-353 Book Reviews
by Jane Broadbent & Richard Pike & Jane Broadbent - 353-353 Guide for Authors
by The Editors
2005, Volume 35, Issue 3
- 1-1 Editorial Board
by The Editors - 1-1 Forthcoming Articles
by The Editors - 183-205 Decision rules for allocating a limiting factor across products in a stochastic production environment: a real options approach
by Michael Bowe & Konstantinos Vonatsos & Stephanos Zarkos - 207-228 Government concerns and tensions in accounting standard-setting: the case of accounting for the Private Finance Initiative in the UK
by Jane Broadbent & Richard Laughlin - 229-248 How not to mount a professional project: the formation of the ICAEW in 1880
by John Edwards & Malcolm Anderson & Roy Chandler - 249-267 A grounded theory of corporate disclosure
by John Holland - 269-286 The accuracy of IPO earnings forecasts in Thailand and their relationships with stock market valuation
by Ravi Lonkani & Michael Firth - 287-289 Book Reviews
by Niamh Brennan & Michael Mumford - 290-290 Call For Papers
by The Editors
2005, Volume 35, Issue 2
- 1-1 Editorial Board
by The Editors - 1-1 Forthcoming Articles
by The Editors - 111-128 Audit and control in the not-for-profit sector: an endowed charity case 1739–1853
by Mae Baker & Michael Collins - 129-146 The costs and benefits of increased accounting regulation: a case study of Lloyd's of London
by D. Gwilliam & R. Macve & G. Meeks - 147-160 An investigation into the measurement of graph distortion in financial reports
by Dineli Mather & Paul Mather & Alan Ramsay - 161-176 Why do executives serve as non-executives? Pre-Cadbury evidence from UK non-financial companies
by Noel O'Sullivan - 177-178 Book review
by John Holland
2005, Volume 35, Issue 1
- 1-1 Editorial Board
by The Editors - 1-1 Forthcoming Articles
by The Editors - 3-27 Constructing a Total Cost of Ownership supplier selection methodology based on Activity-Based Costing and mathematical programming
by Z. Degraeve & Eva Labro & F. Roodhooft - 29-51 Accounting for the activities of funerary temples: the intertwining of the sacred and the profane
by Mahmoud Ezzamel - 53-67 A basic study of agency-cost source and municipal use of internal versus external control
by Kevan Jensen - 69-86 Earnings management of distressed firms during debt renegotiation
by Norman Saleh & Kamran Ahmed - 87-101 The portfolio of knowledge required by industry specialist auditors
by Roger Simnett & Arnold Wright - 103-106 Book review
by Simon Archer
2004, Volume 34, Issue 4
- 1-1 Editorial Board
by The Editors - 1-1 Forthcoming Articles
by The Editors - 1-2 Index to Volume 34 — 2004
by The Editors - 275-276 Guest editorial to international conference on advances in accounting-based valuation
by Miles Gietzmann & Cass School - 277-299 Linear information dynamics, aggregation, dividends and ‘dirty surplus’ accounting
by David Ashton & Terry Cooke & Mark Tippett & Pengguo Wang - 301-321 ‘Equity smirks’ and embedded options: the shape of a firm's value function
by Adam Ostaszewski - 323-344 Implied cost of equity capital in earnings-based valuation: international evidence
by Feng Chen & Bjorn Jorgensen & Yong Yoo - 345-348 Discussion of ‘Implied cost of equity capital in earnings-based valuation: international evidence’
by Marco Trombetta - 349-377 Predicting firm value: the superiority of -theory over residual income
by Miles Gietzmann & Adam Ostaszewski - 379-382 Discussion of ‘Predicting firm value: The superiority of superiority of -theory over residual income’ by Miles Gietzmann and Adam Ostaszewski
by John O'Hanlon - 383-410 Dirty surplus accounting flows: international evidence
by Helena Isidro & John O'Hanlon & Steven Young - 411-412 Review of ‘Dirty surplus accounting flows: international evidence’
by Pascal Frantz - 413-417 Book reviews
by Clive Lennox & Claire Marston & R. Parker & Chris Pong - 418-418 17th Annual Conference on Accounting, Business & Financial History at Cardiff Business School 15-16 September 2005 Announcement of Conference and Call for Papers
by The Editors - 420-420 Guide for Authors
by The Editors
2004, Volume 34, Issue 3
- 1-1 Editorial Board
by The Editors - 1-1 Forthcoming Articles
by The Editors - 183-199 Disclosure compliance with national accounting standards by listed companies in South Asia
by Muhammad Ali & Kamran Ahmed & Darren Henry - 201-213 Audit pricing following mergers of accounting practices: evidence from Hong Kong
by Michael Firth & Thomas Lau - 215-222 Further evidence on the roots of public sector operational (value-for-money) auditing: a response to Flesher and Zarzeski
by Warwick Funnell - 223-246 The existence and independence of audit committees in France
by Charles Piot - 247-265 Conflict, collaboration, fuzzy jurisdictions and partial settlements. Accountants, lawyers and insolvency practice during the late 19th century
by Stephen Walker - 267-269 Book reviews
by Irvine Lapsley & Chris Mallin & Falconer Mitchell - 270-270 Special section of European Accounting Review on Conservatism in Accounting
by The Editors
2004, Volume 34, Issue 2
- 1-1 Editorial Board
by The Editors - 1-1 Forthcoming Articles
by The Editors - 87-100 The demand for the audit in small companies in the UK
by Jill Collis & Robin Jarvis & Len Skerratt - 101-123 Earnings management and deferred tax
by Kevin Holland & Richard Jackson - 125-143 The effects of the auditor's professional qualification and the firm's financial health on depreciation in Finland
by Stefan Sundgren & Christian Johansson - 145-175 Accounting and management discourse in proto-industrial settings: the Venice Arsenal in the turn of the 16th century
by Luca Zan - 176-176 Call For Papers
by The Editors - 177-180 Book reviews
by Mike Jones & Richard Laughlin
2004, Volume 34, Issue 1
- 1-1 Editorial Board
by The Editors - 1-1 Forthcoming Articles
by The Editors - 3-24 The development of costing in the British chemical industry, c.1870-c.1940
by Trevor Boyns & Mark Matthews & John Edwards - 25-41 Non-executive directors in the Netherlands: another expectations gap?
by Reggy Hooghiemstra & Jaap Manen - 43-56 Timeliness of financial reporting: applicability of disclosure theories in an emerging capital market
by Stergios Leventis & Pauline Weetman - 57-73 A unified approach to the measurement of international accounting harmony
by Ross Taplin - 75-78 Book reviews
by John Grinyer & Robert Sterling & Stephen Walker
2003, Volume 33, Issue 4
- 1-1 Editorial Board
by The Editors - 1-1 Forthcoming Articles
by The Editors - 1-2 Index to Volume 33—2003
by The Editors - 251-273 The use of financial accounting information and firm performance: an empirical quantification for farms
by Josep Argilés & E. Slof - 275-294 Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings
by Khaled Hussainey & Thomas Schleicher & Martin Walker - 295-309 The determinants of voluntary disclosure of adjusted earnings per share measures by UK quoted companies
by Martin Walker & Evagelia Louvari - 311-325 The true and fair view and the ‘fair presentation’ override of IAS 1
by Lisa Evans - 326-326 Guide for Authors
by The Editors
2003, Volume 33, Issue 3
- 1-1 Editorial Board
by The Editors - 1-1 Forthcoming Articles
by The Editors - 171-185 Financial reporting of good news and bad news: evidence from accounting narratives
by Mark Clatworthy & Michael Jones - 187-205 Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital
by Miles Gietzmann & Marco Trombetta - 207-233 Audit fee determinants and auditor premiums: evidence from the micro-firm sub-market
by Michael Peel & Roydon Roberts - 235-246 Towards an understanding of profitability analysis within the residual income valuation framework
by Martin Walker & Pengguo Wang - 247-248 Book review
by David Hatherly
2003, Volume 33, Issue 2
- 1-1 Editorial Board
by The Editors - 1-1 Forthcoming Articles
by The Editors - 91-104 The influence of information asymmetry and budget emphasis on the relationship between participation and slack
by Chong Lau & Ian Eggleton - 105-121 Bridging the GAAP across the UK public sector
by Sheila Ellwood - 123-135 The decision usefulness of reported cash flow and accrual information in a behavioural field experiment
by Divesh Sharma & Errol Iselin - 137-155 Audit fee determinants and the large auditor premium in 1900
by Derek Matthews & Michael Peel - 157-161 Book Reviews
by David Alexander & Clive Emmanuel & Michael Jones & Rowan Jones - 162-162 Sixth International Management Control Systems Research Conference
by The Editors
2003, Volume 33, Issue 1
- 1-1 Editorial Board
by The Editors - 1-1 Forthcoming Articles
by The Editors - 3-17 On economic reality, representational faithfulness and the ‘true and fair override’
by David Alexander & Simon Archer - 19-32 Auditor conservatism and reported earnings
by Richard Chung & Michael Firth & Jeong-Bon Kim - 33-50 Executive turnover in UK firms: the impact of Cadbury
by Elisabeth Dedman - 51-64 Introducing ‘mercantile’ bookkeeping into British central government, 1828–1844
by John Edwards & Hugh Greener - 65-79 The endogenous relationship between audit-report type and business termination: evidence on private firms in a non-litigious environment
by Ann Gaeremynck & Marleen Willekens