Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Volume 49, issue 7, 2019

Market valuations of bargain purchase gains: are these true gains under IFRS? pp. 753-784

Marwa Elnahass and Leonidas Doukakis

Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts? pp. 785-817

Guanming He, David Marginson and Xixi Dai

On the nonlinear relation between product market competition and earnings quality pp. 818-846

Ying Guo, Boochun Jung and Yanhua Sunny Yang

Financial derivatives and bank risk: evidence from eighteen developed markets pp. 847-874

Xing Huan and Antonio Parbonetti

Volume 49, issue 6, 2019

Conservatism in debt contracting: theory and empirical evidence pp. 619-647

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

Michael Peel

Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses pp. 682-725

Noor Hashim, Weijia Li and John O'Hanlon

Bank loan loss accounting and its contracting effects: the new expected loss models pp. 726-752

Begoña Giner and Araceli Mora

Volume 49, issue 5, 2019

Introduction pp. 475-476

Robert Hodgkinson

Financial scandals: a historical overview pp. 477-499

Steven Toms

‘Financial scandals: a historical overview’: a practitioner view pp. 500-502

Gillian Tett

21st century scandals: towards a risk approach to financial reporting scandals pp. 503-535

Kees Camfferman and Jacco L. Wielhouwer

‘21st century scandals: towards a risk approach to financial reporting scandals’: a practitioner view pp. 536-539

Bridget Gandy

Why do auditors fail? What might work? What won’t? pp. 540-561

John C. Coffee

‘Why do auditors fail? What might work? What won't?’: a practitioner view pp. 562-564

Michael Izza

Corporate tax avoidance: is tax transparency the solution? pp. 565-583

Lynne Oats and Penelope Tuck

‘Corporate tax avoidance: is tax transparency the solution?’: a practitioner view pp. 584-586

Richard Murphy

Fad or future? Automated analysis of financial text and its implications for corporate reporting pp. 587-615

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

Sallie Pilot

Volume 49, issue 4, 2019

Auditor choice and information asymmetry: evidence from international syndicated loans pp. 365-399

Zhiming Ma, Derrald Stice and Rencheng Wang

Options trades, short sales and real earnings management pp. 400-427

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

Sven Modell

Sharing corporate tax knowledge with external advisers pp. 454-473

Pernill van der Rijt, John Hasseldine and Kevin Holland

Volume 49, issue 3, 2019

Do auditors constrain intertemporal income shifting in private companies? pp. 245-270

Henrik Höglund and Dennis Sundvik

Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA pp. 271-304

Beatriz Santos-Cabalgante, Beatriz Garcia Osma and Domi Romero Fúnez

Strategic distortions in analyst forecasts in the presence of short-term institutional investors pp. 305-341

Pawel Bilinski, Douglas Cumming, Lars Hass, Konstantinos Stathopoulos and Martin Walker

Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units pp. 342-361

Sandria N. Tennant and Marlon R. Tracey

Thank you to reviewers pp. 362-363

The Editors

Volume 49, issue 2, 2019

Overvaluation and earnings management: Does the degree of overvaluation matter? pp. 121-146

Chau Duong and Gioia Pescetto

The use of earnings and operations management to avoid credit rating downgrades pp. 147-180

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

Robert Felix and Amanda Wilford

Users’ legitimacy perceptions about standard-setting processes pp. 206-243

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

Mary Canning, Brendan O’Dwyer and George Georgakopoulos

Audit exemptions and compliance with tax and accounting regulations pp. 28-67

Jeff Downing and John Christian Langli

Do measurement-related fair value disclosures affect information asymmetry? pp. 68-94

Skrålan Vergauwe and Ann Gaeremynck

Big Data and changes in audit technology: contemplating a research agenda pp. 95-119

George Salijeni, Anna Samsonova-Taddei and Stuart Turley

Volume 48, issue 7, 2018

The composite dividend tax rate pp. 727-758

Deen Kemsley, Padmakumar Sivadasan and Venkat Subramaniam

The impact of financial reporting quality on debt maturity: the case of private firms pp. 759-781

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

David Heald and Ron Hodges

Social comparison of cost behaviour and financial analysts pp. 805-839

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

Andreas Charitou, Irene Karamanou and Anastasia Kopita

The coverage assignments of financial analysts pp. 651-673

Tristan Roger

Evaluating the information content of earnings forecasts pp. 674-699

David Ashton and Chau (Ruby) Trinh

Controllers’ use of informational tactics pp. 700-726

Lukas Goretzki, Kari Lukka and Martin Messner

Volume 48, issue 5, 2018

Introduction pp. 463-464

Robert Hodgkinson

The deteriorating usefulness of financial report information and how to reverse it pp. 465-493

Baruch Lev

‘The deteriorating usefulness of financial report information and how to reverse it’: a practitioner view pp. 494-496

Nick Anderson

Corporate reporting and accounting for externalities pp. 497-522

Jeffrey Unerman, Jan Bebbington and Brendan O’dwyer

‘Corporate reporting and accounting for externalities’: a practitioner view pp. 523-524

Paul Druckman

The expansion of non-financial reporting: an exploratory study pp. 525-548

Hervé Stolowy and Luc Paugam

‘The expansion of non-financial reporting’: a practitioner view pp. 549-552

Hilary Eastman

Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context pp. 553-577

Niamh Brennan and Doris M. Merkl-Davies

‘Do firms effectively communicate with financial stakeholders?’: a practitioner view pp. 578-581

Janice Lingwood

Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research pp. 582-608

Christian Leuz

‘Evidence-based policy-making’: a practitioner view pp. 609-611

Melanie McLaren

Volume 48, issue 4, 2018

Market reactions to the closest peer firm’s analyst revisions pp. 345-372

Ole-Kristian Hope and Wuyang Zhao

Why and how firms use operating cash flow in compensation pp. 400-426

Henri Akono and Emeka T. Nwaeze

Money laundering and audit fees pp. 427-459

Ahsan Habib, Mostafa Monzur Hasan and Ahmed Al-Hadi

Thank you to reviewers pp. 460-461

The Editors

Volume 48, issue 3, 2018

Why do private firms adopt IFRS? pp. 237-263

Moritz Bassemir

An international study of internal audit function quality pp. 264-298

Like Jiang, Paul Andre and Chrystelle Richard

Financial estimates against investors’ preferences: anchoring, denial and spillover effects pp. 299-320

Ozlem Arikan

From joint to single audits – audit quality differences and auditor pairings pp. 321-344

Claus Holm and Frank Thinggaard

Volume 48, issue 2, 2018

Discretionary accounting choices: the case of IAS 19 pension accounting pp. 139-170

Martin Glaum, Tobias Keller and Donna L. Street

Do analysts affect bad news timeliness? pp. 171-189

Alex Young

Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits pp. 190-224

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

Arnold Schneider

Volume 48, issue 1, 2018

Financial analysts’ role in valuation and stewardship pp. 1-4

Mark Clatworthy and Edward Lee

Does equity analyst research lack rigour and objectivity? Evidence from conference call questions and research notes pp. 5-36

Catherine Salzedo, Steven Young and Mahmoud El-Haj

Modelling analysts’ target price revisions following good and bad news? pp. 37-61

Tuan Q. Ho, Norman Strong and Martin Walker

Analyst information acquisition and the relative informativeness of analyst forecasts and managed earnings pp. 62-76

Stefan F. Schantl

Exploration intensity, analysts’ private information development and their forecast performance pp. 77-107

Xiaomeng Chen, Sue Wright and Hai Wu

How do sell-side analysts obtain price-earnings multiples to value firms? pp. 108-135

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

Mike Jones and Stuart Cooper