Abacus

1998 - 2025

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

From Accounting Foundation, University of Sydney
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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

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

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

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

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

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

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

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

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