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Content
2003, Volume 33, Issue 1
- 81-87 Book reviews
by W. Baxter & Jane Hughes & Markus Milne & Deryl Northcott & David Pendrill - 88-88 15th Annual Conference on Accounting, Business and Financial History at Cardiff Business School 10–11 September 2003
by The Editors
2002, Volume 32, Issue 4
- 1-1 Forthcoming Articles
by The Editors - 1-2 Index to Volume 32—2002
by The Editors - 195-208 The beginnings of accounting for capital consumption: disclosure practices in the British railway industry, 1830–55
by A. Arnold & S. McCartney - 209-225 Top executive dismissal, ownership and corporate performance
by Martin Conyon & Annita Florou - 227-243 Capital budgeting, valuation and personal taxes
by Ian Dobbs & Anthony Miller - 245-257 The ownership structure of UK firms and the informativeness of accounting earnings
by Raymond Donnelly & Caitriona Lynch - 259-273 Measurement of harmonisation: implications of non-disclosure for research planning and interpretation
by Aileen Pierce & Pauline Weetman - 275-280 Book reviews
by W. Baxter & Stephen Zeff & Maurice Pendlebury & Ira Solomon & John Holland
2002, Volume 32, Issue 3
- 1-1 Forthcoming Articles
by The Editors - 123-131 The use of accounting information for the valuation of dual-class shares listed on China's stock markets
by Gongmeng Chen & Michael Firth & Jeong-Bon Kim - 133-152 Coals from Newcastle: an evaluation of alternative frameworks for interpreting the development of cost and management accounting in Northeast coal mining during the British Industrial Revolution
by Richard Fleischman & Richard Macve - 153-170 UK brokers' characteristics: does size matter?
by Simon Hussain - 171-186 Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium
by Ann Vanstraelen - 187-191 Book reviews
by A. Arnold & Roger Mills & Markus Milne
2002, Volume 32, Issue 2
- 1-1 Forthcoming Articles
by The Editors - 63-65 Special issue on international accounting history
by Alan Richardson - 67-77 Linking international business theory to accounting history: implications of the international evolution of the state and the firm for accounting history research
by Alan Richardson & Laura MacDonald - 79-92 The contributions of Alexander Thomas Niven and John Ballantine Niven to the international history of modern public accountancy
by T. Lee - 93-104 The roots of operational (value-for-money) auditing in English-speaking nations
by Dale Flesher & Marilyn Zarzeski - 105-117 Harmonisation of financial reporting before the European Company Law Directives: the case of the Nordic Companies Act
by Sally Aisbitt - 119-120 Book review
by R. Parker
2002, Volume 32, Issue 1
- 1-1 Forthcoming Articles
by The Editors - 3-16 Corporate financial disclosures in the UK, 1920–50: the effects of legislative change and managerial discretion
by A. Arnold & D. Matthews - 17-39 Accounting working for the state: tax assessment and collection during the New Kingdom, ancient Egypt
by Mahmoud Ezzamel - 41-56 Accounting professionals and the accounting profession: linking conduct and context
by Fiona Anderson-Gough & Christopher Grey & Keith Robson - 57-59 Book reviews
by Jane Broadbent & Pelham Gore
2001, Volume 31, Issue 4
- 1-1 Forthcoming Article
by The Editors - 243-274 The determinants of audit fees—evidence from the voluntary sector
by Vivien Beattie & Alan Goodacre & Ken Pratt & Joanna Stevenson - 275-290 The management of strategic exchange risk: evidence from corporate practices
by Alpa Dhanani & Roger Groves - 291-311 The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel
by K. Peasnell & P. Pope & S. Young - 313-314 Book review
by D. Citron - 315-315 Call For Papers
by The Editors - 316-316 Conference Announcement Financial Reporting And Business Communication
by The Editors - 317-317 Accounting, Business & Financial History Conference 17–18 September 2002
by The Editors
2001, Volume 31, Issue 3
- 1-1 Forthcoming Article
by The Editors - 163-174 The effect of a potential borrower's reporting reputation and financial condition on commercial loan officers' estimates of forecast bias and subsequent loan recommendations
by Richard Houston & Michael Peters - 175-190 Information content of earnings in an unregulated market: the co-operative cotton mills of Lancashire, 1880–1900
by J. Toms - 191-202 Reverse stock splits and earnings performance
by Nikos Vafeas - 203-233 Mathews, Gynther and Chambers: three pioneering Australian theorists
by Geoffrey Whittington & Stephen Zeff - 235-237 Book reviews
by Harold Bierman & Janette Rutterford - 238-238 Call For Papers
by The Editors
2001, Volume 31, Issue 2
- 1-1 Forthcoming Articles
by The Editors - 83-90 The true and fair view requirement in recent national implementations
by Sally Aisbitt & Christopher Nobes - 91-101 Accounting information and analyst stock recommendation decisions: a content analysis approach
by Gaétan Breton & Richard Taffler - 103-118 Corporate environments and international transfer pricing: an empirical study of China in a developing economy framework
by K. Chan & Lynne Chow - 119-132 The effect of sequential information releases on trading volume and price behaviour
by Yi-Mien Lin & Taychang Wang - 133-144 Factors associated with auditor changes: a Singapore study
by E-Sah Woo & Hian Koh - 145-149 The over-riding importance of internationalism: a reply to Nobes
by David Alexander - 151-155 Book reviews
by T. Lee & Michael Mumford & Stephen Zeff - 156-156 Call For Papers
by The Editors
2000, Volume 31, Issue 1
- 1-1 Forthcoming Articles
by The Editors - 3-17 Models of the reporting entity and accounting for equity-based consideration
by John Forker - 19-35 The use of biodata in the pre-selection of fully-accredited graduates for chartered accountancy training places in Scotland
by Elizabeth Gammie - 37-55 Budget emphasis, participation, task difficulty and performance: the effect of diversity within culture
by Chong Lau & Christen Buckland - 57-69 Disclosure of proprietary information in the course of an acquisition
by Alfred Wagenhofer - 71-74 The golden age of Raymond John Chambers, professional accountant and university educator 1917 to 1999: a memorial
by T. Lee - 75-75 Call For Papers: International Accounting History
by The Editors - 76-76 Financial Reporting And Business Communication Research Unit
by The Editors
2000, Volume 30, Issue 4
- 1-1 Forthcoming Articles
by The Editors - 263-273 The investment opportunity set and the voluntary use of outside directors: New Zealand evidence
by M. Hossain & S. Cahan & M. Adams - 275-286 Performance measurement and the use of league tables: some experimental evidence of dysfunctional consequences
by Kevin Keasey & Philip Moon & Darren Duxbury - 287-298 Incentives and disincentives for voluntary disclosure by pension funds: international evidence
by Paul Klumpes - 299-306 FRS3 earnings, Headline earnings, and accounting-based valuation models
by Stephen Lin & Martin Walker - 307-312 Is true and fair of over-riding importance?: a comment on Alexander's benchmark
by Christopher Nobes - 313-326 Detecting earnings management using cross-sectional abnormal accruals models
by K. Peasnell & P. Pope & S. Young
2000, Volume 30, Issue 3
- 1-1 Forthcoming Articles
by The Editors - 175-194 An empirical examination of forecast disclosure by bidding companies
by Niamh Brennan - 195-211 Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, ‘The Workshop of the Empire’, cl900–1960
by A. Fleming & S. McKinstry & K. Wallace - 213-225 Accounting for goodwill: an examination of factors influencing management preferences
by Pelham Gore & Fauziah Taib & Paul Taylor - 227-240 Motives underlying the method of payment by UK acquirers: the influence of goodwill
by Alan Gregory - 241-254 Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange
by Stephen Owusu-Ansah - 255-257 Book Reviews
by Martin Conyon & Steven Young - 258-258 Announcement
by The Editors - 259-259 Call For Papers
by The Editors
2000, Volume 30, Issue 2
- 1-1 Forthcoming Articles
by The Editors - 95-109 FRS3 and analysts' use of earnings
by Richard Barker - 111-124 Simultaneous determination of UK analyst following and institutional ownership
by Simon Hussain - 125-136 An empirical evaluation of the interpersonal and organisational correlates of professionalism in internal auditing
by Timothy Fogarty & Lawrence Kalbers - 137-151 Just-in-time manufacturing, management accounting systems and profitability
by Lokman Mia - 153-167 Consolidation principles and practices for the UK government sector
by David Heald & George Georgiou - 169-172 Book Reviews
by David Ashton & Margaret Woods & Pelham Gore
1999, Volume 30, Issue 1
- 1-1 Forthcoming Articles
by The Editors - 3-16 The relative forecast accuracy of UK brokers
by John Capstaff & Krishna Paudyal & William Rees - 17-28 Determinants of audit report lag: further evidence from Hong Kong
by Bikki Jaggi & Judy Tsui - 29-42 Financial covenants and related contracting processes in the Australian private debt market: an experimental study
by Paul Mather - 43-55 An examination of the information content of Danish earnings and cash flows
by Thomas Plenborg - 57-72 The relevance of owner-manager signals and risk proxies to the pricing of bank loans
by Gregory Shailer - 73-86 Cost accounting in small and medium sized Japanese companies: an exploratory study
by Trevor Hopper & Tsutomu Koga & Jitsuo Goto - 87-88 Book Reviews
by Salvador Carmona
1999, Volume 29, Issue 4
- 1-1 Forthcoming Articles
by The Editors - 265-279 Investor reactions to corporate environmental saints and sinners: an experimental analysis
by Christian Chan & Markus Milne - 281-298 Financial analysis, future earnings and cash flows, and the prediction of stock returns: evidence for the UK
by Andreas Charitou & George Panagiotides - 299-319 Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management
by Debra Jeter & Lakshmanan Shivakumar - 321-335 Share price anticipation of earnings and management's discussion of operations and financing
by Thomas Schleicher & Martin Walker - 337-352 Corporate governance: from accountability to enterprise
by Helen Short & Kevin Keasey & Mike Wright & Alison Hull - 353-358 Book Reviews
by Mike Wright & B. Rutherford & Michael Jones & Andrew Higson
1999, Volume 29, Issue 3
- 1-1 Forthcoming Articles
by The Editors - 183-197 The ‘public auditor’: an experiment in effective accountability
by John Edwards & Roy Chandler & Malcolm Anderson - 199-210 TQM adoption, institutionalism and changes in management accounting systems: a case study
by Zahirul Hoque & Manzurul Alam - 211-216 A neural network approach to the prediction of going concern status
by Hian Koh & Sen Tan - 217-227 Are large auditors more accurate than small auditors?
by Clive Lennox - 229-237 The management of foreign currency risk: derivatives use and the natural hedge of geographic diversification
by Stephen Makar & Jay DeBruin & Stephen Huffman - 239-253 A benchmark for the adequacy of published financial statements
by David Alexander - 255-260 Book Reviews
by Richard Brief & Christopher Nobes & Mahmoud Ezzamel & Richard Pike & Robin Roslender - 261-261 The sixth interdisciplinary perspectives on accounting conference
by The Editors
1999, Volume 29, Issue 2
- 1-1 Forthcoming Articles
by The Editors - 95-108 The market reaction to auditor resignations
by John Dunn & David Hillier & Andrew Marshall - 109-121 Discretionary write-downs, write-offs, and other restructuring provisions: a signaling approach
by Pascal Frantz - 123-138 The revaluation of assets as a signalling device: a theoretical and an empirical analysis
by Ann Gaeremynck & Reinhilde Veugelers - 139-155 Board composition, ownership structure and hostile takeovers: some UK evidence
by Noel O'Sullivan & Pauline Wong - 157-173 The economics of
by Rhoda Pierce-Brown & Tony Steele - 175-176 Book Review
by J. Edwards
1998, Volume 29, Issue 1
- 1-1 Forthcoming Articles
by The Editors - 3-20 The market for information—evidence from finance directors, analysts and fund managers
by Richard Barker - 21-41 The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory
by Noel Brown & Craig Deegan - 43-55 Perceptions of the Royal Mail case in the Netherlands
by Kees Camfferman - 57-72 The accuracy of earnings forecasts in IPO prospectuses on the Kuala Lumpur Stock Exchange
by Ranko Jelic & Brahim Saadouni & Richard Briston - 73-86 International harmony measures of accounting policy: comparative statistical properties
by Richard Morris & R. Parker - 87-92 Book Reviews
by Stephen Zeff & David Hatherly & T. Cooke & Colin Clubb - 93-93 Financial Reporting And Business Communication Research Unit
by The Editors - 94-94 Special issue of the British Accounting Review on Corporate Governance
by The Editors
1998, Volume 28, Issue 4
- 1-2 Index to Volume 28—1997/98
by The Editors - 233-254 The impact of constructive operating lease capitalisation on key accounting ratios
by Vivien Beattie & Keith Edwards & Alan Goodacre - 255-269 Private disclosure and financial reporting
by J. Holland - 271-280 Lead indicator models and UK analysts' earnings forecasts
by Simon Hussain - 281-295 The development of fixed asset accounting in South African gold mining companies: confronting the issues of prudence, matching, periodicity and capital maintenance
by Robert Luther - 297-316 Mattessich's Critique of Accounting: a review article
by Simon Archer - 317-317 Capital gains tax: Implications for the firm's cost of capital, share valuation and investment decision-making
by Mike Dempsey
February 1998, Volume 28, Issue 3
- 209-224 Regression Analysis in Accounting Disclosure Studies
by T. E. Cooke
June 1998, Volume 28, Issue 3
- 225-230 Book Reviews
by John Flower & Peter Boys & Brenda Porter & Rowan Jones
March 1998, Volume 28, Issue 3
- 173-188 International Variations in the Connections Between Tax and Financial Reporting
by Margaret Lamb & Christopher Nobes & Alan Roberts - 189-208 Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs
by P. Weetman & E. A. E. Jones & C. A. Adams & S. J. Gray
March 1998, Volume 28, Issue 2
- 91-96 Capital Gains Tax: Implications for the Firm's Cost of Capital, Share Valuation and Investment Decision-Making
by Mike Dempsey - 155-158 Book Reviews
by John Christensen & Keith Robson & Mary Bowerman
December 1997, Volume 28, Issue 3
- 160-171 An Empirical Investigation of the Interface Between Internal and External Auditors
by Richard G. Brody & Steven P. Golen & Philip M. J. Reckers
October 1997, Volume 28, Issue 2
- 97-110 Accounting, Remuneration and Employee Motivation in the New Organisation
by Mahmoud Ezzamel & Hugh Willmott
November 1997, Volume 28, Issue 2
- 131-143 The Determinants of Managerial Accounting Policy Choice: Further Evidence for the UK
by Steven Young - 145-153 In Praise of Occam's Razor: A Critique of the Decomposition Approach in IAS 32 to Accounting for Convertible Debt
by Ronald Ma & Cecilia Lambert
July 1997, Volume 28, Issue 2
- 111-129 An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany
by Christian Leuz & Dominic Deller & Michael Stubenrath
July 1997, Volume 28, Issue 1
- 3-17 Parent and Subsidiary Earnings Announcements and Parent and Subsidiary Valuation
by R. C. Graham & C. E. Lefanowicz - 40-52 The Impact of Irreversibility, Uncertainty and Timing Options on Deprival Valuations and the Detection of Monopoly Profits
by Andrew W. Stark - 53-82 Comparative Classical and Bayesian Interpretations of Statistical Compliance Tests in Auditing
by D. J. Johnstone
August 1997, Volume 28, Issue 1
- 19-39 The Japanese Manufacturing Sector in the UK: A Performance Appraisal
by Max Munday & Michael J. Peel
December 1997, Volume 28, Issue 1
- 83-88 Book Reviews
by Rob Gray & David Alexander & Brian Rutherford & Geoffrey Whittington & Charles Sutcliffe
1997, Volume 27, Issue 4
- 1-1 Forthcoming Articles
by The Editors - 1-3 Index to Volume 27—1996/97
by The Editors - 267-267 Professor Peter Brownell
by Alan Dunk & Ken Peasnell & Mahmoud Ezzamel & Peter Moizer - 268-276 Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems
by Vincent Chong & Kar Chong - 277-294 Loan Covenants and Relationship Banking in MBOs
by David Citron & Ken Robbie & Mike Wright - 295-295 Fourth International Management Control Systems Research Conference
by The Editors - 297-309 The Effects of Outside Directors and Board Shareholdings on the Relation Between Chief Executive Compensation and Firm Performance
by Leslie Kren & Jeffrey Kerr - 311-322 UK Auditor Concentration: A Descriptive Note
by Michael Peel - 323-340 Mediating Interests: The Accountancy Bodies' Responses to the McFarlane Report
by Anthony Puxty & Prem Sikka & Hugh Willmott - 341-355 Clean Surplus Accounting Models and Market-based Accounting Research: A Review
by Martin Walker - 356-356 Depreciation Need Not Be Arbitrary
by John Lane & Roger Willett - 357-359 Book Reviews
by Steven Young & Chris Poullaos
February 1997, Volume 27, Issue 3
- 205-218 UK Shareholders' Lost Access to Management Information
by Ken C. Pratt & A. Colin Storrar - 219-228 Linear Information Dynamics, Dividend Irrelevance, Corporate Valuation and the Clean Surplus Relationship
by Andrew W. Stark - 243-258 Lies, Damned Lies and More Statistics: The Neglected Issue of Multiplicity in Accounting Research
by R. Murray Lindsay
June 1997, Volume 27, Issue 3
- 259-264 Book Reviews
by Cyril Tomkins & Michael John Jones & Andrew W. Stark & David Alexander
January 1997, Volume 27, Issue 3
- 229-241 The ASB's Exposure Draft Statement of Principles: A Comment
by Simon Archer
1997, Volume 27, Issue 2
- 1-1 Forthcoming Articles
by The Editors - 91-98 Audit Pricing in the Pension Plan Audit Market
by Charles Cullinan - 99-110 Discretionary Accounting Choices: A Debt covenants Based Signalling Approach
by Pascal Frantz - 111-123 Organisational Culture and Budgetary Control in a UK Local Government Organisation
by Andrew Goddard - 125-143 Political and Industrial Relations Turbulence, Competition and Budgeting in the Nationalised Jute Mills of Bangladesh
by Zahirul Hoque & Trevor Hopper - 145-156 The Impact of Segment Definition on the Accuracy of Analysts' Earnings Forecasts
by Simon Hussain - 157-168 The Role of Resource Accounting in the UK Government's Quest for ‘Better Accounting’
by Howard Mellett - 170-176 Book Reviews
by Simon Archer & John Courtis & Don Egginton & Robin Roslender & Miles Gietzmann
December 1996, Volume 27, Issue 3
- 195-202 Concepts Associated with the ‘True and Fair View’: Evidence from Singapore
by Chan Kee Low & Hian Chye Koh
November 1996, Volume 27, Issue 3
- 179-194 Depreciation Need Not Be Arbitrary
by John Lane & Roger Willett
1996, Volume 27, Issue 1
- 1-1 Forthcoming Article
by The Editors - 3-16 Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services
by M. Ezzamel & D. Gwilliam & K. Holland - 17-40 Optimal Disbursement of a Sunk Resource and Decentralised Cost Allocation
by M. Gietzmann & A. Ostaszewski - 41-50 Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework
by Nace Magner & Robert Welker & Terry Campbell - 51-57 Inflation, Taxation and the Valuation of Shares
by John Pointon - 58-71 The Relationship Between Assessments of Internal Control Strength and Error Occurrence, Impact and Cause
by Arnold Wright & Sally Wright - 72-84 Barriers to Interpretation—A Case Study of Philips Electronics NV
by R. Schattke & R. Vergoossen - 85-88 Book Reviews
by Robert Watson & W. Baxer & Philip Bell & Joel Demski