Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Forthcoming Articles pp. i-i: The Editors
Investor reactions to corporate environmental saints and sinners: an experimental analysis pp. 265-279: Christian Chan and Markus Milne
Financial analysis, future earnings and cash flows, and the prediction of stock returns: evidence for the UK pp. 281-298: Andreas Charitou and George Panagiotides
Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management pp. 299-319: Debra Jeter and Lakshmanan Shivakumar
Share price anticipation of earnings and management's discussion of operations and financing pp. 321-335: Thomas Schleicher and Martin Walker
Corporate governance: from accountability to enterprise pp. 337-352: Helen Short, Kevin Keasey, Mike Wright and Alison Hull
Book Reviews pp. 353-358: Mike Wright, B. Rutherford, Michael Jones and Andrew Higson

Forthcoming Articles pp. i-i: The Editors
The ‘public auditor’: an experiment in effective accountability pp. 183-197: John Edwards, Roy Chandler and Malcolm Anderson
TQM adoption, institutionalism and changes in management accounting systems: a case study pp. 199-210: Zahirul Hoque and Manzurul Alam
A neural network approach to the prediction of going concern status pp. 211-216: Hian Koh and Sen Tan
Are large auditors more accurate than small auditors? pp. 217-227: Clive Lennox
The management of foreign currency risk: derivatives use and the natural hedge of geographic diversification pp. 229-237: Stephen Makar, Jay DeBruin and Stephen Huffman
A benchmark for the adequacy of published financial statements pp. 239-253: David Alexander
Book Reviews pp. 255-260: Richard Brief, Christopher Nobes, Mahmoud Ezzamel, Richard Pike and Robin Roslender
The sixth interdisciplinary perspectives on accounting conference pp. 261-261: The Editors

Forthcoming Articles pp. i-i: The Editors
The market reaction to auditor resignations pp. 95-108: John Dunn, David Hillier and Andrew Marshall
Discretionary write-downs, write-offs, and other restructuring provisions: a signaling approach pp. 109-121: Pascal Frantz
The revaluation of assets as a signalling device: a theoretical and an empirical analysis pp. 123-138: Ann Gaeremynck and Reinhilde Veugelers
Board composition, ownership structure and hostile takeovers: some UK evidence pp. 139-155: Noel O'Sullivan and Pauline Wong
The economics of pp. 157-173: Rhoda Pierce-Brown and Tony Steele
Book Review pp. 175-176: J. Edwards

Forthcoming Articles pp. i-i: The Editors
The market for information—evidence from finance directors, analysts and fund managers pp. 3-20: Richard Barker
The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory pp. 21-41: Noel Brown and Craig Deegan
Perceptions of the Royal Mail case in the Netherlands pp. 43-55: Kees Camfferman
The accuracy of earnings forecasts in IPO prospectuses on the Kuala Lumpur Stock Exchange pp. 57-72: Ranko Jelic, Brahim Saadouni and Richard Briston
International harmony measures of accounting policy: comparative statistical properties pp. 73-86: Richard Morris and R. Parker
Book Reviews pp. 87-92: Stephen Zeff, David Hatherly, T. Cooke and Colin Clubb
FINANCIAL REPORTING AND BUSINESS COMMUNICATION RESEARCH UNIT pp. 93-93: The Editors
Special issue of the British Accounting Review on Corporate Governance pp. 94-94: The Editors

Index to Volume 28—1997/98 pp. 1-2: The Editors
The impact of constructive operating lease capitalisation on key accounting ratios pp. 233-254: Vivien Beattie, Keith Edwards and Alan Goodacre
Private disclosure and financial reporting pp. 255-269: J. Holland
Lead indicator models and UK analysts' earnings forecasts pp. 271-280: Simon Hussain
The development of fixed asset accounting in South African gold mining companies: confronting the issues of prudence, matching, periodicity and capital maintenance pp. 281-295: Robert Luther
Mattessich's Critique of Accounting: a review article pp. 297-316: Simon Archer
Capital gains tax: Implications for the firm's cost of capital, share valuation and investment decision-making pp. 317-317: Mike Dempsey

An Empirical Investigation of the Interface Between Internal and External Auditors pp. 160-171: Richard G. Brody, Steven P. Golen and Philip M. J. Reckers
International Variations in the Connections Between Tax and Financial Reporting pp. 173-188: Margaret Lamb, Christopher Nobes and Alan Roberts
Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs pp. 189-208: P. Weetman, E. A. E. Jones, Carol Adams and S. J. Gray
Regression Analysis in Accounting Disclosure Studies pp. 209-224: T. E. Cooke
Book Reviews pp. 225-230: John Flower, Peter Boys, Brenda Porter and Rowan Jones

Capital Gains Tax: Implications for the Firm's Cost of Capital, Share Valuation and Investment Decision-Making pp. 91-96: Mike Dempsey
Accounting, Remuneration and Employee Motivation in the New Organisation pp. 97-110: Mahmoud Ezzamel and Hugh Willmott
An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany pp. 111-129: Christian Leuz, Dominic Deller and Michael Stubenrath
The Determinants of Managerial Accounting Policy Choice: Further Evidence for the UK pp. 131-143: Steven Young
In Praise of Occam's Razor: A Critique of the Decomposition Approach in IAS 32 to Accounting for Convertible Debt pp. 145-153: Ronald Ma and Cecilia Lambert
Book Reviews pp. 155-158: John Christensen, Keith Robson and Mary Bowerman

Parent and Subsidiary Earnings Announcements and Parent and Subsidiary Valuation pp. 3-17: R. C. Graham and C. E. Lefanowicz
The Japanese Manufacturing Sector in the UK: A Performance Appraisal pp. 19-39: Max Munday and Michael Peel
The Impact of Irreversibility, Uncertainty and Timing Options on Deprival Valuations and the Detection of Monopoly Profits pp. 40-52: Andrew W. Stark
Comparative Classical and Bayesian Interpretations of Statistical Compliance Tests in Auditing pp. 53-82: D. J. Johnstone
Book Reviews pp. 83-88: Rob Gray, David Alexander, Brian Rutherford, Geoffrey Whittington and Charles Sutcliffe