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Accounting and Business Research

1997 - 2016

Current editor(s): Vivien Beattie

From Taylor & Francis Journals
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Volume 46, issue 5, 2016

Introduction pp. 451-452 Downloads
Robert Hodgkinson
Strategies for M&As: when is acquisition the right mode to grow? pp. 453-462 Downloads
Laurence Capron
‘Strategies for M&As: when is acquisition the right mode to grow?’ A practitioner’s view pp. 463-466 Downloads
Steve Webster
How far does financial reporting allow us to judge whether M&A activity is successful? pp. 467-499 Downloads
Christina Dargenidou, Alan Gregory and Shan Hua
Historical perspectives on accounting for M&A pp. 501-524 Downloads
Amir Amel-Zadeh, Geoff Meeks and J. Gay. Meeks
‘Historical perspectives on accounting for M&A’: a practitioner view pp. 525-527 Downloads
Liesel Knorr
Reflections on M&A accounting from AOL’s acquisition of Time Warner pp. 528-541 Downloads
Paul M. Healy
‘Reflections on M&A accounting from AOL’s acquisition of Time Warner’: a practitioner view pp. 542-544 Downloads
Gunnar Miller
IFRS -- 10 years later pp. 545-571 Downloads
Ray Ball
‘IFRS -- ten years later’: a standard-setter’s view pp. 572-576 Downloads
Mary B. Tokar

Volume 46, issue 4, 2016

The role of corporate governance in shaping accruals manipulation prior to acquisitions pp. 327-364 Downloads
Nico Lehmann
Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions? pp. 365-389 Downloads
Muhammad Kaleem Zahir-ul-Hassan, Reinald A. Minnaar and Ed Vosselman
Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government pp. 390-421 Downloads
Noel Hyndman and Mariannunziata Liguori
Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies pp. 422-449 Downloads
Domenico Campa and Ray Donnelly

Volume 46, issue 3, 2016

Loss persistence and returns in the UK pp. 221-242 Downloads
Wei Jiang, Nuno Soares and Andrew W. Stark
The construction of persuasiveness of self-assessment-based post-completion auditing reports pp. 243-277 Downloads
Jari Huikku and Kari Lukka
The pricing of audit and non-audit services in a regulated environment: a longitudinal study of the UK life insurance industry pp. 278-302 Downloads
Paul Klumpes, Iliya Komarev and Konstantinos Eleftheriou
Strategy implementation as fantasising -- becoming the leading bank pp. 303-325 Downloads
Pasi Sajasalo, Tommi Auvinen, Tuomo Takala, Marko Järvenpää and Teppo Sintonen

Volume 46, issue 2, 2016

Problem directors on the audit committee and financial reporting quality pp. 121-144 Downloads
Ahsan Habib and Md. Borhan Uddin Bhuiyan
Determinants and implications of long audit reporting lags: evidence from China pp. 145-166 Downloads
K. Hung Chan, Vivian Wei Luo and Phyllis L.L. Mo
Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure pp. 167-195 Downloads
Charl de Villiers and Ana Marques
Corporate reporting on the Internet and the expectations gap: new face of an old problem pp. 196-220 Downloads
Richard T. Fisher and Samuel T. Naylor

Volume 46, issue 1, 2016

Editorial pp. 1-2 Downloads
Mark Clatworthy, Juan Manuel García Lara and Edward Lee
When do stock analysts find bond rating changes informative? pp. 3-30 Downloads
Boochun Jung, Konduru Sivaramakrishnan and Naomi Soderstrom
Investor relations, information asymmetry and market value pp. 31-50 Downloads
Vineet Agarwal, Richard J. Taffler, Xijuan Bellotti and Elly A. Nash
Auditor-provided tax services and stock price crash risk pp. 51-82 Downloads
Ahsan Habib and Mostafa Monzur Hasan
The emergence of >IR> pp. 83-115 Downloads
N. Rowbottom and J. Locke
The Cadbury Committee, a history pp. 116-117 Downloads
Chris Mallin
Financial Reporting and Business Communication, Twentieth Annual Conference University of Bristol, Thursday 30 June & Friday 1 July 2016: First Call for Papers pp. 118-119 Downloads
Mike Jones and Richard Slack

Volume 45, issue 6-7, 2015

Accounting narratives: storytelling, philosophising and quantification pp. 655-660 Downloads
Vivien Beattie and Jane Davison
Framing the Magdalen: sentimental narratives and impression management in charity annual reporting pp. 661-690 Downloads
Lisa Evans and Jacqueline Pierpoint
Heroes and victims: fund manager sensemaking, self-legitimation and storytelling pp. 691-714 Downloads
Arman Eshraghi and Richard Taffler
Between Maxwell and Micawber: plotting the failure of the Equitable Life pp. 715-737 Downloads
David Collins, Ian Dewing and Peter Russell
An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective pp. 738-764 Downloads
Helen Oakes and Steve Oakes
The forms of repetition in social and environmental reports: insights from Hume's notion of 'impressions' pp. 738-764 Downloads
Caterina Pesci, Ericka Costa and Teerooven Soobaroyen
Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure pp. 801-840 Downloads
Stuart Cooper and Richard Slack
Management's performance justification and failure to meet earnings thresholds pp. 841-868 Downloads
Shuyu Zhang and Walter Aerts
The impact of analyst sentiment on UK stock recommendations and target prices pp. 869-904 Downloads
Osman Yukselturk and Jon Tucker

Volume 45, issue 5, 2015

Conceptual framework for financial reporting: an introduction to the special issue by the guest editors pp. 543-544 Downloads
Mary E. Barth, Christopher Nobes and Ann Tarca
Conceptual framework for financial reporting: an introduction to the special issue pp. 545-546 Downloads
Alan Teixeira
Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting? pp. 547-571 Downloads
Arjan Brouwer, Martin Hoogendoorn and Ewout Naarding
The qualitative characteristics of financial information, and managers' accounting decisions: evidence from IFRS policy changes pp. 572-601 Downloads
Christopher W. Nobes and Christian Stadler
Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness pp. 602-619 Downloads
Anne Bean and Helen Irvine
The implications of research on accounting conservatism for accounting standard setting pp. 620-650 Downloads
Araceli Mora and Martin Walker
Accounting for biodiversity pp. 651-653 Downloads
Carol A. Tilt

Volume 45, issue 4, 2015

Introduction pp. 411-412 Downloads
Robert Hodgkinson
Accounting for capital: the evolution of an idea pp. 413-441 Downloads
Christopher Nobes
Discussion of 'Accounting for capital: the evolution of an idea' by Christopher Nobes (2015) pp. 442-446 Downloads
Geoffrey Whittington
Disregarded capitals: what national accounting ignores pp. 447-464 Downloads
Partha Dasgupta
Discussion of 'Disregarded capitals: what national accounting ignores' by Partha Dasgupta (2015) pp. 465-467 Downloads
Joe Grice
Regulatory capital: Why is it different? pp. 468-483 Downloads
Dirk Schoenmaker
The role of accounting in the twenty-first century firm pp. 485-509 Downloads
Jerold L. Zimmerman
Discussion of 'The role of accounting in the 21st century firm' by Jerold L. Zimmerman (2015) pp. 510-513 Downloads
Gervais Williams
Conservatism, prudence and the IASB's conceptual framework pp. 514-538 Downloads
Richard Barker
Discussion of 'Conservatism, prudence and the IASB's conceptual framework' by Richard Barker (2015) pp. 539-542 Downloads
Eric Tracey

Volume 45, issue 3, 2015

The use of intellectual capital information by sell-side analysts in company valuation pp. 279-306 Downloads
Subhash Abhayawansa, Mark Aleksanyan and John Bahtsevanoglou
Analysts' earnings forecasts: coexistence and dynamics of overconfidence and strategic incentives pp. 307-322 Downloads
Katrien Bosquet, Peter de Goeij and Kristien Smedts
Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets pp. 323-355 Downloads
Danture Wickramasinghe
How control systems influence product innovation processes: examining the role of entrepreneurial orientation pp. 356-386 Downloads
Josep Bisbe and Ricardo Malagueño
Conservatism in residual income models: theory and supporting evidence pp. 387-410 Downloads
David Ashton and Pengguo Wang

Volume 45, issue 2, 2015

Visualising accounting: an interdisciplinary review and synthesis pp. 121-165 Downloads
Jane Davison
The persistence of international accounting differences as measured on transition to IFRS pp. 166-195 Downloads
Niclas Hellman, Sidney J. Gray, Richard D. Morris and Axel Haller
Institutionalising XBRL for financial reporting: resorting to regulation pp. 196-228 Downloads
Indrit Troshani, Lee D. Parker and Andy Lymer
Are interim management statements redundant? pp. 229-255 Downloads
Thomas Schleicher and Martin Walker
The method of bookkeeping, deduced from clear principles pp. 256-277 Downloads
John Richard Edwards

Volume 45, issue 1, 2015

The demand for auditor services in wholly family-owned private firms: the moderating role of generation pp. 1-26 Downloads
Maarten Corten, Tensie Steijvers and Nadine Lybaert
Strategic management accounting in close inter-organisational relationships pp. 27-54 Downloads
Martin Carlsson-Wall, Kalle Kraus and Johnny Lind
Real and accrual earnings management and IPO failure risk pp. 55-92 Downloads
Mohammad Alhadab, Iain Clacher and Kevin Keasey
Countries' adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) - early empirical evidence pp. 93-120 Downloads
Devrimi Kaya and Maximilian Koch
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