Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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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

Volume 47, issue 7, 2017

The effects of performance report layout on managers’ subjective evaluation judgments pp. 731-751

Victor Maas and Niels Verdoorn

The impact of revolving door practice and policy on nonprofessional investors’ perceptions of auditor independence pp. 752-779

Reginald Wilson

Effects of audit partners on clients’ business risk disclosure pp. 780-809

Hironori Fukukawa and Hyonok Kim

The interaction effects of firm and partner tenure on audit quality pp. 810-830

Josep Garcia-Blandon and Josep Maria Argiles-Bosch

Regulatory incentives and financial reporting quality in public healthcare organisations pp. 831-855

Margaret J. Greenwood, Richard M. Baylis and Lei Tao

Editorial Board pp. ebi-ebi

The Editors

Volume 47, issue 6, 2017

On the conceptual foundations of financial reporting pp. 617-632

Ilia D. Dichev

Audit committees’ social capital and financial reporting quality pp. 633-672

Nieves Carrera, Tashfeen Sohail and Salvador Carmona

Accounting narratives and impression management on social media pp. 673-694

Jessica H. Yang and Siwen Liu

Does obfuscating excessive CEO pay work? The influence of remuneration report readability on say-on-pay votes pp. 695-729

Reggy Hooghiemstra, Yu Flora Kuang and Bo Qin

Volume 47, issue 5, 2017

Introduction pp. 471-472

Robert Hodgkinson

Why regulate private firm disclosure and auditing? pp. 473-502

Michael Minnis and Nemit Shroff

‘Different approaches to regulating private company financial reporting’: a practitioner’s view pp. 503-505

Filippo Poli

Private company finance and financial reporting pp. 506-537

Ole-Kristian Hope and Dushyantkumar Vyas

‘Private company finance and financial reporting: what do we know?’: a practitioner’s view pp. 538-539

David Blair

The effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview study pp. 540-563

Joachim Gassen

‘The effect of IFRS for SMEs on the financial reporting of private firms: an exploratory interview study’: a practitioner’s view pp. 564-564

The Editors

Auditing private companies: what do we know? pp. 565-584

Ann Vanstraelen and Caren Schelleman

‘Auditing private companies’: a practitioner view pp. 585-587

Danielle Stewart

Embracing ambiguity in management controls and decision-making processes: On how to design data visualisations to prompt wise judgement pp. 588-612

Paolo Quattrone

Embracing ambiguity in management control and decision-making processes: a response pp. 613-615

Tristan Price

Volume 47, issue 4, 2017

The contents of assurance statements for sustainability reports and information asymmetry pp. 369-400

Stephan Fuhrmann, Christian Ott, Elisabeth Looks and Thomas W. Guenther

The development of Chinese accounting and bookkeeping before 1850: insights from the Tŏng Tài Shēng business account books (1798–1850) pp. 401-430

Weipeng Yuan, Richard Macve and Debin Ma

Understanding investors’ reliance on disclosures of nonfinancial information and mitigating mechanisms for underreliance pp. 431-454

Lei Dong

The influence of textual presentation order and graphical presentation on the judgements of non-professional investors pp. 455-470

Andreas Hellmann, Chiing Yeow and Lurion De Mello

Volume 47, issue 3, 2017

Public re-release of going-concern opinions and market reaction pp. 237-267

Sarfraz A. Khan, Gerald Lobo and Emeka T. Nwaeze

Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital pp. 268-312

Francesco Mazzi, Paul Andre, Dionysia Dionysiou and Ioannis Tsalavoutas

Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension pp. 313-343

Emer Curtis and Breda Sweeney

Transformative change towards sustainability: the interaction between organisational discourses and organisational practices pp. 344-368

Venkateshwaran Narayanan and Carol Adams

Volume 47, issue 2, 2017

Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’? pp. 123-143

Mark Billings, Christopher O’Brien, Margaret Woods and Dev Vencappa

The relationship between lack of controllability and proactive work behaviour: an empirical analysis of competing theoretical explanations pp. 144-171

Michael Burkert, Franz Michael Fischer, Florian Hoos and Karl Schuhmacher

Capital reduction case law decisions and the development of the capital maintenance doctrine in late-nineteenth-century England pp. 172-190

A.J. Arnold

The effect of financial leverage on real and accrual-based earnings management pp. 191-236

Seraina Anagnostopoulou and Andrianos Tsekrekos

Volume 47, issue 1, 2017

Are international accounting standards more credit relevant than domestic standards? pp. 1-29

Annita Florou, Urska Kosi and Peter F. Pope

Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting pp. 30-63

Christopher Humphrey, Brendan O’Dwyer and Jeffrey Unerman

On the IASB’s construction of legitimacy – the case of the agenda consultation project pp. 64-90

Christoph Pelger and Nicole Spieß

Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management pp. 91-121

Elisabetta Ipino and Antonio Parbonetti