Abacus

1998 - 2025

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

From Accounting Foundation, University of Sydney
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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

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

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

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

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

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

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