Abacus

1998 - 2025

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
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Volume 52, month 12, 2016

Current issues in CEO compensation pp. 611-618

Stewart Jones

Towards a Set of Design Principles for Executive Compensation Contracts pp. 619-684

Yaowen Shan and Terry Walter

Comments on Shan and Walter: ‘Towards a Set of Design Principles for Executive Compensation Contracts’ pp. 685-771

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 Swan, Stephen Taylor, Sue Wright and David Yermack

Responses and Rejoinders to Commentaries pp. 772-780

Yaowen Shan and Terry Walter

Volume 52, month 09, 2016

Accounting in China pp. 343-350

Stewart Jones

Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms pp. 351-373

Shujun Ding, Mingzhi Liu and Zhenyu Wu

Social Trust and Bank Loan Financing: Evidence from China pp. 374-403

Deqiu Chen, Xuejiao Liu and Cong Wang

The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards pp. 404-440

Wei Zhou, Liansheng Wu and Hong Wang

Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms pp. 441-472

Juan Mao and Michael Ettredge

Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions pp. 473-500

Jiandong Chen, Rong Ding, Wenxuan Hou and Sofia Johan

Pay Gap and Performance in China pp. 501-531

Rajiv D. Banker, Danlu Bu and Mihir N. Mehta

Institutional Arrangements and Government Audit Independence in China pp. 532-567

Jason Zezhong Xiao, Suchang Yang, Xinmin Zhang and Michael Firth

The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market pp. 568-609

Zhijun Lin, Ming Liu and Carlos Noronha

Volume 52, month 06, 2016

Disclosure and the Cost of Capital: A Survey of the Theoretical Literature pp. 221-258

Jeremy Bertomeu and Edwige Cheynel

Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program pp. 259-285

Jap Efendi, Jin Dong Park and Chandra Subramaniam

Audit Partner Disciplinary Actions and Financial Restatements pp. 286-318

Wen-Ching Chang, Yahn-Shir Chen, Ling-Tai Lynette Chou and Chia-Hui Ko

Significance Testing: We Can Do Better pp. 319-342

Thomas R. Dyckman

Volume 52, month 03, 2016

Advances in Equity Valuation: Research on Accounting Valuation pp. 1-4

David Johnstone

Accounting Valuation and Cost of Equity Capital Dynamics pp. 5-25

Jeffrey L. Callen

Accounting Valuation and Cost of Capital Dynamics: Theoretical and Empirical Macroeconomic Aspects. Discussion of Callen pp. 26-34

Yaniv Konchitchki

Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital pp. 35-58

Peter D. Easton and Steven J. Monahan

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 pp. 59-69

Frank Ecker

Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities pp. 70-99

James Ohlson and Erik Johannesson

Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities. Discussion of Ohlson and Johannesson pp. 100-105

Alexander Nekrasov

Valuation: Accounting for Risk and the Expected Return pp. 106-130

Stephen Penman

Valuation: Accounting for Risk and the Expected Return. Discussion of Penman pp. 131-139

Matthew R. Lyle

Asymmetric Persistence and the Market Pricing of Accruals and Cash Flows pp. 140-165

Theodosia Konstantinidi, Arthur Kraft and Peter F. Pope

Asymmetrically Timely Loss Recognition and the Accrual Anomaly. Discussion of Konstantinidi et al pp. 166-175

Panos N. Patatoukas

A Structural Accounting Framework for Estimating the Expected Rate of Return on Equity pp. 176-210

Demetris Christodoulou, Colin Clubb and Stuart McLeay

Diagnostics to Evaluate Cost of Capital Measures. Discussion of Christodoulou et al pp. 211-219

Jeremy Bertomeu

Volume 51, month 12, 2015

Abacus: The First 50 Years pp. 485-498

Stewart Jones

Financial Accounting Research, Practice, and Financial Accountability pp. 499-510

Mary E. Barth

Accounting Research: Past, Present, and Future pp. 511-524

Thomas R. Dyckman and Stephen A. Zeff

Accounting Research and Common Sense pp. 525-535

James A. Ohlson

Risk in Accounting pp. 536-548

Shyam Sunder

Measurement in Financial Reporting: Half a Century of Research and Practice pp. 549-571

Geoffrey Whittington

Accounting Research: Where Now? pp. 572-586

Stewart Jones and Murray Wells

Volume 51, month 09, 2015

Economic Relations Among Earnings Quality Measures pp. 311-355

Ralf Ewert and Alfred Wagenhofer

Auditor Reputation Under Different Negligence Regimes pp. 356-378

Jochen Bigus

On the Relationship of Stewardship and Valuation—An Analytical Viewpoint pp. 379-411

Christoph Kuhner and Christoph Pelger

Accounting for Fair Competition between Private and Public Sector Armaments Manufacturers in Victorian Britain pp. 412-436

John Richard Edwards

Modelling Risk Perceptions of Stakeholders in Public–Private Partnership Toll Road Contracts pp. 437-483

Demi Chung and David Hensher

Volume 51, month 06, 2015

Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution pp. 143-168

Jennifer Gippel, Tom Smith and Yushu Zhu

An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative pp. 169-207

Richard Barker and Anne McGeachin

Observability and Subjective Performance Measurement pp. 208-237

Neale G. O'Connor, F. Johnny Deng and Pan Fei

Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis pp. 238-278

Klaus Derfuss

Business Cycle and Management Earnings Forecasts pp. 279-310

Haiyan Jiang, Ahsan Habib and Rong Gong

Volume 51, month 03, 2015

Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines pp. 1-36

Lisa Evans, Rachel Baskerville and Katariina Nara

The Dividend Substitution Hypothesis: Australian Evidence pp. 37-62

Christine Brown, John Handley and James O'Day

Earnings Surprises in Analysts' Forecasts, Mandatory Disclosure, and Share Repurchases pp. 63-85

Chi-Chun Liu and Ni-Yun Chen

Non-linear Equity Valuation: An Empirical Analysis pp. 86-115

Hemantha S. B. Herath, A. William Richardson, Raafat R. Roubi and Mark Tippett

The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards pp. 116-141

David B. Sutton, Carolyn J. Cordery and Tony Zijl