Abacus

2001 - 2013

Edited by G.W. Dean and S. Jones

from Accounting Foundation, University of Sydney
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2013, volume 49, issue 1

The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (ETS) pp. 1-33

Larelle Chapple, Peter M. Clarkson and Daniel L. Gold

Do Fund Flow-Return Relations Depend on the Type of Investor? A Research Note pp. 34-45

Jacquelyn E. Humphrey, Karen L. Benson and Timothy J. Brailsford

Shareholder Rights, Insider Ownership and Earnings Management pp. 46-73

Henry He Huang, Weimin Wang and Jian Zhou

An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany pp. 74-98

Ann Tarca, Richard D. Morris and Melissa Moy

Educational Reforms Set Professional Boundaries: The Spanish Audit Function, 1850–1988 pp. 99-137

Nieves Carrera and Salvador Carmona

2013, volume 49

The CAPM Debate and the Logic and Philosophy of Finance pp. 1-6

D. J. Johnstone

The Capital Asset Pricing Model (CAPM): The History of a Failed Revolutionary Idea in Finance? pp. 7-23

Mike Dempsey

The Capital Asset Pricing Model: A Revolutionary Idea in Finance! pp. 32-35

Henk Berkman

The Failure of the Capital Asset Pricing Model (CAPM): An Update and Discussion pp. 36-43

Graham Bornholt

The CAPM: Theoretical Validity, Empirical Intractability and Practical Applications pp. 44-50

Philip Brown and Terry Walter

Consequences of the Capital Asset Pricing Model (CAPM)—a Critical and Broad Perspective pp. 51-61

Charlie X. Cai, Iain Clacher and Kevin Keasey

The Capital Asset Pricing Model (CAPM): The History of a Failed Revolutionary Idea in Finance? Comments and Extensions pp. 62-68

Imad A. Moosa

Death Where is Thy Sting? A Response to Dempsey's Despatching of the CAPM pp. 69-72

Graham Partington

Why the CAPM is Half-Right and Everything Else is Wrong pp. 73-78

Tom Smith and Kathleen Walsh

Comments and Perspectives on ‘The Capital Asset Pricing Model’ pp. 79-81

Avanidhar Subrahmanyam

The CAPM: A Case of Elegance is for Tailors? pp. 82-87

Mike Dempsey

2012, volume 48, issue 4

Announcement of the Winners of the 2011 Abacus Manuscript Award pp. i-i

Stewart Jones

The Impact of Refinement on the Accuracy of Time-driven ABC pp. 439-472

Sophie Hoozée, Lea Vermeire and Werner Bruggeman

Firm Characteristics and Stock Price pp. 473-501

Zabihollah Rezee, Reza Espahbodi, Pouran Espahbodi and Hassan Espahbodi

Applying Wand and Weber's Surface and Deep Structure Approaches to Financial Reporting Systems pp. 502-517

Tony Tollington and Gabriella Spinelli

Inflation and the Constant Growth Model: Reconciling the Literature pp. 518-538

Daniel Kiechle and Niklas Lampenius

2012, volume 48, issue 3

Audit Fees and Deeds of Cross Guarantee: An Empirical Evaluation pp. 293-315

Sandra Laan and Demetris Christodoulou

Using Forecasting Criteria to Identify Value Relevance in the Relationship Between Accounting Numbers and Market Value pp. 316-347

David R. Alexander, Michael Falta and Roger J. Willett

The Role of Fair Value Accounting in Promoting Government Accountability pp. 348-386

Manuel Pedro Rodríguez Bolívar and Andrés Navarro Galera

Reporting on Infrastructure in Australia: Practices and Management Preferences pp. 387-413

R. G. Walker and Stewart Jones

Accounting Regulation and Management Discretion—A Case Note pp. 414-437

Bernardo Batiz-Lazo and Mark Billings

2012, volume 48, issue 2

The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting (Part Two) pp. 147-198

Helen M. Roybark, Edward N. Coffman and Gary J. Previts

Constructing Asset Pricing Models With Specific Factor Loadings pp. 199-213

Ian Davidson, Qian Guo, Xiaojing Song and Mark Tippett

Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis pp. 214-248

Ahsan Habib

Additional Evidence on Analysts’ Decision to Issue Disaggregated Earnings Forecasts: Strategic Biasing pp. 249-277

Herbert G. Hunt, Praveen Sinha and Yuan Yin

Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note pp. 278-291

Ralf Ewert and Alfred Wagenhofer

2012, volume 48, issue 1

The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting (Part One) pp. 1-30

Helen M. Roybark, Edward N. Coffman and Gary J. Previts

On‐Market Share Buy‐Backs: ASX Disclosure Requirements and Compliance pp. 31-58

Mark Holub and Jason Mitchell

Benchmark Management During Australia's Transition to International Accounting Standards pp. 59-85

Sophie Bentwood and Philip Lee

The Effects of Public Venture Capital Investments on Corporate Governance: Evidence From IPO Firms in Emerging Markets pp. 86-103

Jengfang Chen, Woody M. Liao and Chiachi Lu

Accounting for Expenditure on Intangibles pp. 104-145

Laurie Hunter, Elizabeth Webster and Anne Wyatt

2011, volume 47, issue 4

CURRENT ISSUES IN PUBLIC SECTOR CONSOLIDATED FINANCIAL REPORTING pp. i-iii

Stewart Jones

Why Governments Should Use the Government Finance Statistics Accounting System pp. 411-445

Allan Barton

The Macro‐Fiscal Role of the U.K. Whole of Government Account pp. 446-476

David Heald and George Georgiou

Issues in the Preparation of Public Sector Consolidated Statements pp. 477-500

R. G. Walker

Whole of Government Accounting in New Zealand: A Review of WGA Financial Reports From 1993 to 2010 pp. 501-524

Susan Newberry

European Commission Adoption of IPSAS to Reform Financial Reporting pp. 525-552

G. Grossi and M. Soverchia

2011, volume 47, issue 3

ANNOUNCEMENT OF THE WINNERS OF THE 2010 ABACUS MANUSCRIPT AWARD pp. i-iii

Stewart Jones

IFRS Practices and the Persistence of Accounting System Classification pp. 267-283

Christopher Nobes

Financial Distress and the Earnings‐Sensitivity‐Difference Measure of Conservatism pp. 284-314

Audrey Wen‐hsin Hsu, John O'hanlon and Ken Peasnell

Do Publicly Signalled Earnings Management Incentives Affect Analyst Forecast Accuracy? pp. 315-342

Mark Wilson and Yi (ava) Wu

Strategic Governance and Management Accounting: Evidence From a Case Study pp. 343-382

Janek Ratnatunga and Manzurul Alam

The Measurement of Comparability in Accounting Research pp. 383-409

Ross H. Taplin

2011, volume 47, issue 2

What Do Investment Banks Truly Bring to the Table? pp. 121-157

André Gygax and Stephanie Ong

Distress Risk, Growth and Earnings Quality pp. 158-181

Andreas Charitou, Neophytos Lambertides and Lenos Trigeorgis

Effects of Firm Size, Financial Leverage and R&D Expenditures on Firm Earnings: An Analysis Using Quantile Regression Approach pp. 182-204

Ming-Yuan Leon Li and Nen‐chen Richard Hwang

The Value Relevance of Transparency and Corporate Governance in Malaysia Before and After the Asian Financial Crisis pp. 205-233

Richard D. Morris, Tam Pham and Sidney J. Gray

Accounting's Latent Classicism: Revisiting Classical Management Origins pp. 234-265

Lee D. Parker and Philip Ritson

2011, volume 47, issue 1

On the Determinants of Optimism in Financial Analyst Earnings Forecasts: The Effect of the Market's Ability to Adjust for the Bias pp. 1-26

Irene Karamanou

Environmental Reporting and its Relation to Corporate Environmental Performance pp. 27-60

Peter M. Clarkson, Michael B. Overell and Larelle Chapple

Assessing the Impact of Fair‐Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach pp. 61-84

Gonzalo Rodríguez‐pérez, John Slof, Magda Solà, Margarita Torrent and Immaculada Vilardell

Client Risk Factors and Audit Resource Allocation Decisions pp. 85-108

Hironori Fukukawa, Theodore J. Mock and Arnold Wright

Governance Transparency and Capital Allocation: A Note pp. 109-118

Wen He