Abacus

1998 - 2025

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

From Accounting Foundation, University of Sydney
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Volume 48, month 12, 2012

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 W and and W eber'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

Volume 48, month 09, 2012

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

Volume 48, month 06, 2012

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

Volume 48, month 03, 2012

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

Volume 47, month 12, 2011

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

Volume 47, month 09, 2011

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

Volume 47, month 06, 2011

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

André F. 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

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

Volume 47, month 03, 2011

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

Volume 46, month December, 2010

THE CONTRIBUTION OF GRAEME W. DEAN TO pp. i-iii

Stewart Jones

Accounting‐Based Probabilistic Prediction of ROE, the Residual Income Valuation Model and the Assessment of Mispricing in the Swedish Stock Market pp. 387-418

Stina Skogsvik and Kenth Skogsvik

How Do Firms Implement Impairment Tests of Goodwill? pp. 419-446

Christian Petersen and Thomas Plenborg

Auditing, Reasoning Systems, Reporting Frameworks, and Accounting Policy Risk: A Response to Alexander pp. 455-463

Wally Smieliauskas, Russell Craig and Joel Amernic

Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his Ninety‐Fifth Birthday pp. 464-505

Yuji Ijiri and Toshiyuki Sueyoshi

Volume 46, month 09, 2010

Tribute to Robert Raymond Sterling pp. 229-231

Peter W. Wolnizer

How Management Accountants' Cognitive Style and Role Involvement Combine to Affect the Effort Devoted to Initiating Change pp. 232-257

David Emsley and Lai Hong Chung

The Impact of Media Attention on the Use of Alternative Earnings Measures pp. 258-288

Miriam Koning, Gerard Mertens and Peter Roosenboom

The Changing Nature of Contracting and Trust in Public‐Private Partnerships: The Case of Victorian PPP Prisons pp. 289-319

Linda English and Jane Baxter

Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective pp. 320-347

Denis Cormier, Walter Aerts, Marie‐josée Ledoux and Michel Magnan

Hicksian Income in the Conceptual Framework pp. 348-376

Michael Bromwich, Richard Macve and Shyam Sunder

‘Alas Poor Hicks’, Indeed! Sixty Years of Use and Abuse—Commentary on Bromwich et al pp. 377-386

Frank L. Clarke

Volume 46, month 06, 2010

EDITORIAL pp. i-ii

Stewart Jones

Valuing Loss Firms: What Can Be Learned From Analysts' Forecasts? pp. 129-152

Raul Iñiguez, Francisco Poveda and Pablo J. Vazquez

The Effect of Past Earnings and Dividend Patterns on the Information Content of Dividends When Earnings Are Reduced pp. 153-187

Andreas Charitou, Neophytos Lambertides and Giorgos Theodoulou

Accruals Quality and Debt Maturity Structure pp. 188-210

Pedro J. García‐teruel, Pedro Martínez‐solano and Juan P. Sánchez‐ballesta

Financial Forecasting, Risk and Valuation: Accounting for the Future pp. 211-228

Stephen H. Penman

Volume 46, month 03, 2010

Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting pp. 1-27

Jens Wüstemann and Sonja Wüstemann

EDITORIAL pp. 1-1

Stewart Jones

The Value Relevance of Management Forecasts and Their Impact on Analysts' Forecasts: Empirical Evidence From Japan pp. 28-59

Koji Ota

Accounting for the Business of Suffering: A Study of the Antebellum Richmond, Virginia, Slave Trade pp. 60-83

Jan Richard Heier

Background and Case for Exit Price Accounting pp. 84-96

Graeme Dean

The Case for Entry Values: A Defence of Replacement Cost pp. 97-103

Andrew Lennard

Measurement in Financial Reporting pp. 104-110

Geoffrey Whittington

The Case for Deprival Value pp. 111-119

Richard Macve

Comments on Panellists pp. 120-127

Mary E. Barth