Abacus
1998 - 2025
Current editor(s): G.W. Dean and S. Jones
From Accounting Foundation, University of Sydney
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Volume 43, month 12, 2007
- EDITORIAL pp. i-ii

- Graeme Dean
- Accounting Valuation Models: A Short Primer pp. 429-437

- Richard P. Brief
- Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom pp. 438-473

- Philip Brown and Ann Tarca
- Politics of Financial Reporting and the Consequences for the Public Sector pp. 474-487

- 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

- Jack Flanagan and Kevin Clarke
Volume 43, month 09, 2007
- Forum Editorial pp. i-vii

- Graeme Dean and Ed Altman
- Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model pp. 241-264

- David Hensher and Stewart Jones
- Discussion of Hensher and Jones pp. 265-270

- Egon Kalotay
- Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership pp. 271-296

- Andreas Charitou, Neophytos Lambertides and Lenos Trigeorgis
- Discussion of Charitou, Lambertides and Trigeorgis pp. 297-302

- Michael Bradbury
- Factors Affecting the Probability of Bankruptcy: A Managerial Decision Based Approach pp. 303-324

- Maurice Peat
- Discussion of Peat pp. 325-331

- Kenth Skogsvik
- Modelling Credit Risk for SMEs: Evidence from the U.S. Market pp. 332-357

- Edward Altman and Gabriele Sabato
- Discussion of Altman and Sabato pp. 358-362

- David Johnstone
- Surviving Chapter 11 Bankruptcies: Duration and Payoff? pp. 363-387

- Brad Wong, Graham Partington, Maxwell Stevenson and Violet Torbey
- Discussion of Wong et al pp. 388-395

- Timothy Fisher
- Explanators of Local Government Distress pp. 396-418

- Stewart Jones and R. G. Walker
- Discussion of Jones and Walker pp. 419-427

- Ross Woodward
Volume 43, month 06, 2007
- Editorial pp. i-iv

- Graeme Dean
- The Distributional Properties of the Debt to Equity Ratio: Some Implications for Empirical Research pp. 111-135

- Ali Ataullah, Andrew Higson and Mark Tippett
- Optimal Smoothing of Profit Via Overhead Allocation pp. 136-155

- Steve Yu Shuo Su
- Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice pp. 156-189

- Aziz Jaafar and Stuart McLeay
- The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence pp. 190-216

- Geoffrey R. Frost
- The Corporatization and Commercialization of Local Body Entities: A Study of Reported Financial Performance pp. 217-240

- Jill Hooks and Chris Van Staden
Volume 43, month 03, 2007
- Editorial pp. i-viii

- Graeme Dean
- On the IASB comprehensive income project: an analysis of the case for dual income display pp. 1-26

- Philippe Van Cauwenberge and Ignace De Beelde
- The influence of culture on accountants’ application of financial reporting rules pp. 27-48

- George T. Tsakumis
- Reporting entity concept: a case study of the failure of principles‐based regulation pp. 49-75

- R. G. Walker
- The rise and fall of William Bassett Chinnery pp. 76-93

- Michael E. Scorgie
- The determinants of the price impact of block trades: further evidence pp. 94-106

- Alex Frino, Elvis Jarnecic and Andrew Lepone
- Notes on The university of Sydney Pacioli Society meeting pp. 107-110

- David Boymal
Volume 42, month 09, 2006
- Editorial pp. i-iv

- Graeme Dean
- Introduction pp. 291-295

- Stuart McLeay
- Evidence‐based financial reporting regulation pp. 296-301

- Willem Buijink
- Dirty surplus accounting flows and valuation errors pp. 302-344

- Helena Isidro, John O’Hanlon and Steven Young
- Discussion of Isidro, O’Hanlon and Young pp. 345-353

- Ann Tarca
- Earnings conservatism: panel data evidence from the European Union and the United States pp. 354-378

- Christos A. Grambovas, Begoña Giner and Demetris Christodoulou
- Discussion of Grambovas, Giner and Christodoulou pp. 379-387

- Michael Bradbury
- Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market pp. 388-414

- Christina Dargenidou, Stuart McLeay and Ivana Raonic
- Discussion of Dargenidou, McLeay and Raonic pp. 415-425

- Graham Partington
- Effects of database choice on international accounting research pp. 426-454

- Juan Manuel García Lara, Beatriz Garcia Osma and Belén Gill de Albornoz Noguer
- Discussion of García Lara, García Osma and Gill de Albornoz Noguer pp. 455-460

- Stewart Jones
- International financial reporting standards and experts’ perceptions of disclosure quality pp. 461-498

- Holger Daske and Günther Gebhardt
- Discussion of daske and gebhardt pp. 499-502

- Natalie Gallery
Volume 42, month 06, 2006
- Editorial: Abacus Regains SSCI Recognition pp. i-ii

- Graeme Dean
- Introduction: true and fair—anachronism or quality criterion par excellence? pp. 129-131

- Frank L. Clarke
- A true and fair view of the principles/rules debate pp. 132-164

- David Alexander and Eva Jermakowicz
- Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy pp. 165-188

- George J. Benston, Michael Bromwich and Alfred Wagenhofer
- Rules, principles and judgments in accounting standards pp. 189-204

- Bruce Bennett, Michael Bradbury and Helen Prangnell
- Perceptions of the true and fair view concept: an empirical investigation pp. 205-235

- Ngaire Kirk
- Real (adaptation) options and the valuation of equity: some empirical evidence pp. 236-265

- Ali Ataullah, Andrew Higson and Mark Tippett
- Social reporting by islamic banks pp. 266-289

- Bassam Maali, Peter Casson and Christopher Napier
Volume 42, month 03, 2006
- Editorial pp. i-iii

- Dean Graeme
- Accounting for deferred tax in Japanese Banks and the consequences for their international operations pp. 1-21

- Maria A. Gee and Tomoko Mano
- Equity accounting adoption in regulated and unregulated settings: an empirical study pp. 22-42

- Richard D. Morris and Isabel Gordon
- Reporting on software development projects to senior managers and the board pp. 43-65

- G. R. Oliver and R. G. Walker
- The Italian economia aziendale and chambers’ CoCoA pp. 66-86

- Francesco Capalbo and Frank Clarke
- The effect of accounting firm mergers on the market for audit services: New Zealand evidence pp. 87-104

- Rachel Baskerville and David Hay
- Bury pacioli in africa: a bookkeeper's reification of accountancy pp. 105-127

- Aida Sy and Tony Tinker