Abacus

1998 - 2025

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

From Accounting Foundation, University of Sydney
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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

Volume 50, month 12, 2014

Monopoly versus Competition in Setting Accounting Standards pp. 369-385

Karim Jamal and Shyam Sunder

The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice pp. 386-421

Christian Stadler and Christopher W. Nobes

Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance pp. 422-459

Kathleen Herbohn, Julie Walker and Huay Yien Monica Loo

Application of the Reporting Entity Concept in Australia pp. 460-489

Peter Carey, Brad Potter and George Tanewski

Payout Policy Relevance and Accounting-based Valuation pp. 490-516

Colin Clubb and Martin Walker

Volume 50, month 09, 2014

CEO Risk Preference and Investing in R&D pp. 245-278

A. Rashad Abdel-Khalik

The Modigliani and Miller Propositions: The History of a Failed Foundation for Corporate Finance? pp. 279-295

Mike Dempsey

Arguments in Favour of Tax Neutral Cost Allocation pp. 296-313

Niklas Lampenius and Tobias Buerkle

How Top-down and Bottom-up Budgeting Affect Budget Slack and Performance through Social and Economic Exchange pp. 314-340

Stephan Kramer and Frank Hartmann

Unintended Consequences of Changing Accounting Standards: The Case of Fair Value Accounting and Mandatory Dividends pp. 341-367

Igor Goncharov and Sander Triest

Volume 50, month 06, 2014

Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures pp. 117-145

Paul A. Griffin, David Lont and Kate McClune

Analysts' Forecasts Following Forced CEO Changes pp. 146-173

Ka Wai Choi, Xiaomeng Chen, Sue Wright and Hai Wu

Rating Migrations: The Effect of History and Time pp. 174-202

Huong Dang and Graham Partington

Risk Interpretation of the CAPM's Beta: Evidence from a New Research Method pp. 203-226

Pawel Bilinski and Danielle Lyssimachou

‘Different from What Has Hitherto Appeared on this Subject’: John Clark, Writing Master and Accomptant, 1738 pp. 227-244

John Richard Edwards

Volume 50, month 03, 2014

The Value Relevance of Mandatory Non-GAAP Earnings pp. 1-24

Elmar R. Venter, David Emanuel and Steven F. Cahan

Earnings Management Surrounding CEO Turnover: Evidence from Korea pp. 25-55

Jong-Seo Choi, Young-Min Kwak and Chongwoo Choe

The Information Content of Ratings: An Analysis of Australian Credit Default Swap Spreads pp. 56-75

Jue Wang, Jiri Svec and Maurice Peat

A Comparative Analysis of the Investment Characteristics of Alternative Gold Assets pp. 76-92

Tim Pullen, Karen Benson and Robert Faff

Pacioli's Example Entries—a Conundrum Resolved? pp. 93-106

Alan Sangster, Greg Stoner, Giovanna Scataglini-Belghitar, Paul De Lange and Brendan O'Connell

Revisiting the Fundamental Concepts of IFRS pp. 107-116

Günther Gebhardt, Araceli Mora and Alfred Wagenhofer

Volume 49, month 12, 2013

Information Disclosure and Stock Liquidity: Evidence from Borsa Italiana pp. 423-440

Alex Frino, Riccardo Palumbo, Francesco Capalbo, Dionigi Gerace and Vito Mollica

Fundamentals or Managerial Discretion? The Relationship between Accrual Variability and Future Stock Return Volatility pp. 441-475

Yaowen Shan, Stephen Taylor and Terry Walter

Improving the Interpretation of Complex Audit Evidence: The Beneficial Role of Order Effects pp. 476-505

Yifan Zhao and Noel Harding

Social Relations and the Differential Local Impact of Global Standards: The Case of International Standards on Auditing pp. 506-538

Anna Samsonova-Taddei

Carbon Accounting: Challenges for Research in Management Control and Performance Measurement pp. 539-563

Frank Hartmann, Paolo Perego and Anna Young

Volume 49, month 09, 2013

Financial Statements Insurance pp. 269-307

Alex Dontoh, Joshua Ronen and Bharat Sarath

Bank Failure, Mark-to-market and the Financial Crisis pp. 308-339

Amir Amel-Zadeh and Geoff Meeks

Multi-period Asset Lifetimes and Accounting-based Equity Valuation: Take Care with Constant-growth Terminal Value Models! pp. 340-366

Matthias Meitner

The Value Relevance of Direct Cash Flows under International Financial Reporting Standards pp. 367-395

Iain Clacher, Alan Duboisée Ricquebourg and Allan Hodgson

Enhancing the Accessibility of Accounting and Business Archives: The Role of Technology in Informing Research in Accounting and Business pp. 396-422

Phillip Cobbin, Graeme Dean, Cameron Esslemont, Patrick Ferguson, Monica Keneley, Brad Potter and Brian West

Volume 49, month 06, 2013

The CLERP 9 Audit Reforms: Benefits and Costs Through the Eyes of Regulators, Standard Setters and Audit Service Suppliers pp. 139-160

Keith A. Houghton, Michael Kend and Christine Jubb

Do Board Characteristics Influence the Shareholders' Assessment of Risk for Small and Large Firms? pp. 161-196

Jonathan A. Christy, Zoltan P. Matolcsy, Anna Wright and Anne Wyatt

A Pragmatist Defence of Classical Financial Accounting Research pp. 197-218

Brian A. Rutherford

Stock Return Predictability of Residual-Income-Based Valuation: Risk or Mispricing? pp. 219-241

Lee-Seok Hwang and Woo-Jong Lee

Are Legal Families Related to Financial Reporting Quality? pp. 242-267

Frederick Lindahl and Hannu Schadewitz

Volume 49, month 03, 2013

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 G ermany pp. 74-98

Ann Tarca, Richard D. Morris and Melissa Moy

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

Nieves Carrera and Salvador Carmona

Volume 49, month 01, 2013

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 D empsey'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