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Accounting and Business Research

1996 - 2020

Current editor(s): Vivien Beattie

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Volume 50, issue 4, 2020

Corporate tax reforms and tax-motivated profit shifting: evidence from the EU pp. 309-341 Downloads
Anna Alexander, Antonio De Vito and Martin Jacob
The effect of relative performance feedback on individual performance in team settings under group-based incentives pp. 342-359 Downloads
María J. Sánchez-Expósito and David Naranjo-Gil
Accounting and Business Research: the first 50 years, 1970–2019 pp. 360-395 Downloads
Stephen A. Zeff and Thomas R. Dyckman
Thank you to reviewers pp. 396-398 Downloads
The Editors

Volume 50, issue 3, 2020

Insider trading restrictions and earnings management pp. 205-237 Downloads
Beatriz Garcia Osma, Elvira Scarlat and Karin Shields
Accounting for fixed assets and investment efficiency: a real options framework pp. 238-268 Downloads
Lufei Ruan
Bank accounting regulations, enforcement mechanisms, and financial statement informativeness: cross-country evidence pp. 269-304 Downloads
Augustine Duru, Iftekhar Hasan, Liang Song and Yijiang Zhao
Call for Papers pp. 305-308 Downloads
The Editors

Volume 50, issue 2, 2020

Debt covenant slack and ex-post conditional accounting conservatism pp. 111-134 Downloads
Bong Hwan Kim
Accounting quality and the choice of borrowing base restrictions in debt contracts pp. 135-178 Downloads
Sunay Mutlu
The influence of peer attitude and inherent scepticism on auditors’ sceptical judgments pp. 179-202 Downloads
Sammy X. Ying, Chris Patel and Peipei Pan
2020 International Accounting Standards Board Research Forum in Conjunction with Accounting and Business Research pp. 203-203 Downloads
The Editors

Volume 50, issue 1, 2020

50 years of Accounting and Business Research pp. 1-5 Downloads
Mark Clatworthy, Juan Manuel García Lara and Edward Lee
Retrieving, classifying and analysing narrative commentary in unstructured (glossy) annual reports published as PDF files pp. 6-34 Downloads
Mahmoud El-Haj, Paulo Alves, Paul Rayson, Martin Walker and Steven Young
Analysts’ earnings forecasting behavior surrounding uncertain regulatory events: evidence from the Tax Reform Act of 1986 pp. 35-60 Downloads
Jennifer Howard and Praveen Sinha
Deprivation, social class and social mobility at Big Four and non-Big Four firms pp. 61-109 Downloads
Catriona Paisey, Nick Paisey, Heather Tarbert and Betty (H. T.) Wu

Volume 49, issue 7, 2019

Market valuations of bargain purchase gains: are these true gains under IFRS? pp. 753-784 Downloads
Marwa Elnahass and Leonidas Doukakis
Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts? pp. 785-817 Downloads
Guanming He, David Marginson and Xixi Dai
On the nonlinear relation between product market competition and earnings quality pp. 818-846 Downloads
Ying Guo, Boochun Jung and Yanhua Sunny Yang
Financial derivatives and bank risk: evidence from eighteen developed markets pp. 847-874 Downloads
Xing Huan and Antonio Parbonetti

Volume 49, issue 6, 2019

Conservatism in debt contracting: theory and empirical evidence pp. 619-647 Downloads
Fernando Penalva and Alfred Wagenhofer
The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study pp. 648-681 Downloads
Michael Peel
Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses pp. 682-725 Downloads
Noor Hashim, Weijia Li and John O'Hanlon
Bank loan loss accounting and its contracting effects: the new expected loss models pp. 726-752 Downloads
Begoña Giner and Araceli Mora

Volume 49, issue 5, 2019

Introduction pp. 475-476 Downloads
Robert Hodgkinson
Financial scandals: a historical overview pp. 477-499 Downloads
Steven Toms
‘Financial scandals: a historical overview’: a practitioner view pp. 500-502 Downloads
Gillian Tett
21st century scandals: towards a risk approach to financial reporting scandals pp. 503-535 Downloads
Kees Camfferman and Jacco L. Wielhouwer
‘21st century scandals: towards a risk approach to financial reporting scandals’: a practitioner view pp. 536-539 Downloads
Bridget Gandy
Why do auditors fail? What might work? What won’t? pp. 540-561 Downloads
John C. Coffee
‘Why do auditors fail? What might work? What won't?’: a practitioner view pp. 562-564 Downloads
Michael Izza
Corporate tax avoidance: is tax transparency the solution? pp. 565-583 Downloads
Lynne Oats and Penelope Tuck
‘Corporate tax avoidance: is tax transparency the solution?’: a practitioner view pp. 584-586 Downloads
Richard Murphy
Fad or future? Automated analysis of financial text and its implications for corporate reporting pp. 587-615 Downloads
Craig Lewis and Steven Young
‘Fad or future? Automated analysis of financial text and its implications for corporate reporting’: a practitioner view pp. 616-618 Downloads
Sallie Pilot

Volume 49, issue 4, 2019

Auditor choice and information asymmetry: evidence from international syndicated loans pp. 365-399 Downloads
Zhiming Ma, Derrald Stice and Rencheng Wang
Options trades, short sales and real earnings management pp. 400-427 Downloads
Christian Mellado-Cid, Surendranath R. Jory and Thanh N. Ngo
Constructing institutional performance: a multi-level framing perspective on performance measurement and management pp. 428-453 Downloads
Sven Modell
Sharing corporate tax knowledge with external advisers pp. 454-473 Downloads
Pernill van der Rijt, John Hasseldine and Kevin Holland

Volume 49, issue 2, 2019

Overvaluation and earnings management: Does the degree of overvaluation matter? pp. 121-146 Downloads
Chau Duong and Gioia Pescetto
The use of earnings and operations management to avoid credit rating downgrades pp. 147-180 Downloads
Paula Hill, Adriana Korczak and Shuo Wang
Does it pay to remediate? An analysis of the internal and external benefits of remediation pp. 181-205 Downloads
Robert Felix and Amanda Wilford
Users’ legitimacy perceptions about standard-setting processes pp. 206-243 Downloads
Sylvain Durocher, Anne Fortin, Alessandra Allini and Claudia Zagaria

Volume 49, issue 1, 2019

Processes of auditability in sustainability assurance – the case of materiality construction pp. 1-27 Downloads
Mary Canning, Brendan O’Dwyer and George Georgakopoulos
Audit exemptions and compliance with tax and accounting regulations pp. 28-67 Downloads
Jeff Downing and John Christian Langli
Do measurement-related fair value disclosures affect information asymmetry? pp. 68-94 Downloads
Skrålan Vergauwe and Ann Gaeremynck
Big Data and changes in audit technology: contemplating a research agenda pp. 95-119 Downloads
George Salijeni, Anna Samsonova-Taddei and Stuart Turley

Volume 48, issue 7, 2018

The composite dividend tax rate pp. 727-758 Downloads
Deen Kemsley, Padmakumar Sivadasan and Venkat Subramaniam
The impact of financial reporting quality on debt maturity: the case of private firms pp. 759-781 Downloads
Michiel De Meyere, Heidi Vander Bauwhede and Philippe Van Cauwenberge
Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting pp. 782-804 Downloads
David Heald and Ron Hodges
Social comparison of cost behaviour and financial analysts pp. 805-839 Downloads
Oveis Madadian, Walter Aerts and Tom Van Caneghem

Volume 48, issue 6, 2018

The determinants and valuation effects of classification choice on the statement of cash flows pp. 613-650 Downloads
Andreas Charitou, Irene Karamanou and Anastasia Kopita
The coverage assignments of financial analysts pp. 651-673 Downloads
Tristan Roger
Evaluating the information content of earnings forecasts pp. 674-699 Downloads
David Ashton and Chau (Ruby) Trinh
Controllers’ use of informational tactics pp. 700-726 Downloads
Lukas Goretzki, Kari Lukka and Martin Messner

Volume 48, issue 5, 2018

Introduction pp. 463-464 Downloads
Robert Hodgkinson
The deteriorating usefulness of financial report information and how to reverse it pp. 465-493 Downloads
Baruch Lev
‘The deteriorating usefulness of financial report information and how to reverse it’: a practitioner view pp. 494-496 Downloads
Nick Anderson
Corporate reporting and accounting for externalities pp. 497-522 Downloads
Jeffrey Unerman, Jan Bebbington and Brendan O’dwyer
‘Corporate reporting and accounting for externalities’: a practitioner view pp. 523-524 Downloads
Paul Druckman
The expansion of non-financial reporting: an exploratory study pp. 525-548 Downloads
Hervé Stolowy and Luc Paugam
‘The expansion of non-financial reporting’: a practitioner view pp. 549-552 Downloads
Hilary Eastman
Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context pp. 553-577 Downloads
Niamh Brennan and Doris M. Merkl-Davies
‘Do firms effectively communicate with financial stakeholders?’: a practitioner view pp. 578-581 Downloads
Janice Lingwood
Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research pp. 582-608 Downloads
Christian Leuz
‘Evidence-based policy-making’: a practitioner view pp. 609-611 Downloads
Melanie McLaren

Volume 48, issue 4, 2018

Market reactions to the closest peer firm’s analyst revisions pp. 345-372 Downloads
Ole-Kristian Hope and Wuyang Zhao
Why and how firms use operating cash flow in compensation pp. 400-426 Downloads
Henri Akono and Emeka T. Nwaeze
Money laundering and audit fees pp. 427-459 Downloads
Ahsan Habib, Mostafa Monzur Hasan and Ahmed Al-Hadi
Thank you to reviewers pp. 460-461 Downloads
The Editors

Volume 48, issue 3, 2018

Why do private firms adopt IFRS? pp. 237-263 Downloads
Moritz Bassemir
An international study of internal audit function quality pp. 264-298 Downloads
Like Jiang, Paul André and Chrystelle Richard
Financial estimates against investors’ preferences: anchoring, denial and spillover effects pp. 299-320 Downloads
Ozlem Arikan
From joint to single audits – audit quality differences and auditor pairings pp. 321-344 Downloads
Claus Holm and Frank Thinggaard

Volume 48, issue 2, 2018

Discretionary accounting choices: the case of IAS 19 pension accounting pp. 139-170 Downloads
Martin Glaum, Tobias Keller and Donna L. Street
Do analysts affect bad news timeliness? pp. 171-189 Downloads
Alex Young
Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits pp. 190-224 Downloads
Muhammad Islam, Craig Deegan and Rob Gray
Financial expertise on audit committees of loan applicants: a research note to test the effects on lending decisions pp. 225-235 Downloads
Arnold Schneider

Volume 48, issue 1, 2018

Financial analysts’ role in valuation and stewardship pp. 1-4 Downloads
Mark Clatworthy and Edward Lee
Does equity analyst research lack rigour and objectivity? Evidence from conference call questions and research notes pp. 5-36 Downloads
Catherine Salzedo, Steven Young and Mahmoud El-Haj
Modelling analysts’ target price revisions following good and bad news? pp. 37-61 Downloads
Tuan Q. Ho, Norman Strong and Martin Walker
Analyst information acquisition and the relative informativeness of analyst forecasts and managed earnings pp. 62-76 Downloads
Stefan F. Schantl
Exploration intensity, analysts’ private information development and their forecast performance pp. 77-107 Downloads
Xiaomeng Chen, Sue Wright and Hai Wu
How do sell-side analysts obtain price-earnings multiples to value firms? pp. 108-135 Downloads
Yuan Yin, Ken Peasnell and Herbert G. Hunt
Financial reporting and business communication 22nd annual conference University of Bristol, 5th–6th July 2018 pp. 136-137 Downloads
Mike Jones and Stuart Cooper
Page updated 2020-06-02