EconPapers    
Economics at your fingertips  
 

Abacus

2001 - 2009

Edited by G.W. Dean and S. Jones

from Accounting Foundation, University of Sydney
Series data maintained by Christopher F. Baum ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.


Volume 45, issue 3, 2009

Forum Editorial: WHITHER IN INTANGIBLES RESEARCH? pp. i-viii Downloads
Stewart Jones and Graeme Dean
Organization Capital pp. 275-298 Downloads
Baruch Lev, Suresh Radhakrishnan and Weining Zhang
Discussion of Lev, Radhakrishnan and Zhang pp. 299-311 Downloads
R. G. Walker
Accounting, Intangible Assets, Stock Market Activity, and Measurement and Disclosure Policy-Views From the U.K pp. 312-341 Downloads
Elisabeth Dedman, Sulaiman Mouselli, Yun Shen and Andrew W. Stark
Discussion of Dedman, Mouselli, Shen and Stark pp. 342-357 Downloads
Michael Bradbury
Accounting for Intangible Assets: There is Also an Income Statement pp. 358-371 Downloads
Stephen H. Penman
Discussion of Penman pp. 372-378 Downloads
D. J. Johnstone
Accounting For Goodwill pp. 379-389 Downloads
Martin Bloom
Discussion of Bloom pp. 390-396 Downloads
Wayne Lonergan

Volume 45, issue 2, 2009

EDITORIAL pp. i-iii Downloads
Graeme Dean and Stewart Jones
Pierpont and the Capital Market pp. 147-170 Downloads
Philip Brown, Andrew Ferguson and Andrew B. Jackson
Public Sector Consolidated Statements-an Assessment pp. 171-220 Downloads
R. G. Walker
The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia pp. 221-248 Downloads
Allan Barton
Investment-Based Cost Accounting as a Fundamental Basis of Decision-Oriented Management Accounting pp. 249-274 Downloads
Hans-Ulrich Küpper

Volume 45, issue 1, 2009

New Public Management: The Cruellest Invention of the Human Spirit?-super-1 pp. 1-21 Downloads
Irvine Lapsley
Self-Fulfilling Prophecies of Failure: The Endogenous Balance Sheets of Distressed Companies pp. 22-43 Downloads
G. Meeks and J. G. Meeks
Capital Project Analysis When Cash Flows Evolve as a Continuous Time Branching Process pp. 44-65 Downloads
Ian Davidson, Yoshikatsu Shinozawa and Mark Tippett
Bayesian Fraud Risk Formula for Financial Statement Audits pp. 66-87 Downloads
Rajendra P. Srivastava, Theodore J. Mock and Jerry L. Turner
Consistency, Value Relevance and Sufficiency of Book for Market Values in Five Japanese Conglomerates Over the Period 1950-2004 pp. 88-123 Downloads
Terence Cooke, Teruyo Omura and Roger Willett
Corporate Governance and the Prediction of the Impact of AIFRS Adoption pp. 124-145 Downloads
John Goodwin, Kamran Ahmed and Richard Heaney

Volume 44, issue 4, 2008

EDITORIAL pp. i-ix Downloads
Graeme Dean
The Search for Standard Costing in the United States and Britain pp. 341-376 Downloads
Richard K. Fleischman, Trevor Boyns and Thomas N. Tyson
Challenges to Implementing Strategic Performance Measurement Systems in Multi-Objective Organizations: The Case of a Large Local Government Authority pp. 377-398 Downloads
Claudine Umashev and Roger Willett
Accounting for Public Hospitals: A Case Study of Modified GAAP pp. 399-422 Downloads
Sheila Ellwood
Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget pp. 423-442 Downloads
Larissa Kyj and Robert J. Parker
The" Dialogus de Scaccario" ("c".1179): The First Western Book on Accounting? pp. 443-474 Downloads
Michael John Jones

Volume 44, issue 3, 2008

EDITORIAL pp. i-vii Downloads
Graeme Dean
A Proposal to Replace 'True and Fair View' With 'Acceptable Risk of Material Misstatement' pp. 225-250 Downloads
Wally Smieliauskas, Russell Craig and Joel Amernic
Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study pp. 251-283 Downloads
Sven Modell and Fredrika Wiesel
Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom pp. 284-309 Downloads
Ilias G. Basioudis, Evangelos Papakonstantinou and Marshall A. Geiger
Reflections on Amernic and Craig: A Note pp. 310-316 Downloads
Dale Horniachek
Influence of Culture on Earnings Management: A Note pp. 317-340 Downloads
Timothy S. Doupnik

Volume 44, issue 2, 2008

EDITORIAL pp. i-viii Downloads
Graeme Dean
Forum Guest Editorial pp. 137-138 Downloads
Stuart Mcleay
Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View pp. 139-168 Downloads
Geoffrey Whittington
Discussion of Whittington pp. 169-180 Downloads
Michael Bradbury
To Fair Value or Not to Fair Value: A Broader Perspective pp. 181-208 Downloads
Joshua Ronen
Discussion of Ronen pp. 209-216 Downloads
Stuart Turley
Commentary on Siena Open Forum: Conceptual Framework pp. 217-224 Downloads
Günther Gebhardt and Graeme Dean

Volume 44, issue 1, 2008

EDITORIAL pp. i-v Downloads
Graeme Dean and Stewart Jones
Corporate Transparency, Financial Development and the Allocation of Capital: Empirical Evidence pp. 1-21 Downloads
Ahsan Habib
Making Management Auditable: The Implementation of Best Value in Local Government pp. 22-47 Downloads
Michela Arnaboldi and Irvine Lapsley
Prospects: A Missing Piece of Current Selling Price Reporting pp. 48-60 Downloads
Paul Rosenfield
Costs Associated With Going-Concern-Modified Audit Opinions: An Analysis of the Australian Audit Market pp. 61-81 Downloads
Peter J. Carey, Marshall A. Geiger and Brendan T. O'connell
George R. Husband: Contributions to the Development of Accounting Thought pp. 82-108 Downloads
Alan Reinstein, Gerald Alvin and Richard G. Vangermeersch
Multiple Dimensions of Accounting in the Development of GAAP pp. 109-135 Downloads
J. J. Staunton

Volume 43, issue 4, 2007

EDITORIAL pp. i-ii Downloads
Graeme Dean
Accounting Valuation Models: A Short Primer pp. 429-437 Downloads
Richard P. Brief
Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom pp. 438-473 Downloads
Philip Brown and Ann Tarca
Politics of Financial Reporting and the Consequences for the Public Sector pp. 474-487 Downloads
Christine Ryan, James Guthrie and Ron Day
Beyond a Code of Professional Ethics: A Holistic Model of Ethical Decision-Making for Accountants pp. 488-518 Downloads
Jack Flanagan and Kevin Clarke

Volume 43, issue 3, 2007

Forum Editorial pp. i-vii Downloads
Graeme Dean and Ed Altman
Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model pp. 241-264 Downloads
David A. Hensher and Stewart Jones
Discussion of Hensher and Jones pp. 265-270 Downloads
Egon Kalotay
Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership pp. 271-296 Downloads
Andreas Charitou, Neophytos Lambertides and Lenos Trigeorgis
Discussion of Charitou, Lambertides and Trigeorgis pp. 297-302 Downloads
Michael Bradbury
Factors Affecting the Probability of Bankruptcy: A Managerial Decision Based Approach pp. 303-324 Downloads
Maurice Peat
Discussion of Peat pp. 325-331 Downloads
Kenth Skogsvik
Modelling Credit Risk for SMEs: Evidence from the U.S. Market pp. 332-357 Downloads
Edward I. Altman and Gabriele Sabato
Discussion of Altman and Sabato pp. 358-362 Downloads
David Johnstone
Surviving Chapter 11 Bankruptcies: Duration and Payoff? pp. 363-387 Downloads
Brad Wong, Graham Partington, Maxwell Stevenson and Violet Torbey
Discussion of Wong "et al" pp. 388-395 Downloads
Timothy C. G. Fisher
Explanators of Local Government Distress pp. 396-418 Downloads
Stewart Jones and R. G. Walker
Discussion of Jones and Walker pp. 419-427 Downloads
Ross Woodward

Volume 43, issue 2, 2007

The Distributional Properties of the Debt to Equity Ratio: Some Implications for Empirical Research pp. 111-135 Downloads
Ali Ataullah, Andrew Higson and Mark Tippett
Optimal Smoothing of Profit Via Overhead Allocation pp. 136-155 Downloads
Steve Yu Shuo Su
Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice pp. 156-189 Downloads
Aziz Jaafar and Stuart McLeay
The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence pp. 190-216 Downloads
Geoffrey R. Frost
The Corporatization and Commercialization of Local Body Entities: A Study of Reported Financial Performance pp. 217-240 Downloads
Jill Hooks and Chris Van Staden

Volume 43, issue 1, 2007

On the IASB comprehensive income project: an analysis of the case for dual income display pp. 1-26 Downloads
Philippe Van Cauwenberge and Ignace De Beelde
The influence of culture on accountants' application of financial reporting rules pp. 27-48 Downloads
George T. Tsakumis
Reporting entity concept: a case study of the failure of principles-based regulation pp. 49-75 Downloads
R. G. Walker
The rise and fall of William Bassett Chinnery pp. 76-93 Downloads
Michael E. Scorgie
The determinants of the price impact of block trades: further evidence pp. 94-106 Downloads
Alex Frino, Elvis Jarnecic and Andrew Lepone
Page updated 2009-11-23