Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Volume 46, issue 7, 2016

Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe pp. 703-730

Mário Marques and Carlos Pinho

Do corporate tax cuts increase investments? pp. 731-759

Laura Dobbins and Martin Jacob

From compromise to concept? – a review of ‘other comprehensive income’ pp. 760-783

Dominic Detzen

Aiming for global accounting standards: the international accounting standards board, 2001–2011 pp. 784-785

Alisdair Dobie

Robert Henry Parker, 1932–2016 pp. 786-788

Christopher Nobes

Editorial Board pp. ebi-ebi

The Editors

Volume 46, issue 6, 2016

Optimism and auditor liability pp. 577-600

Jochen Bigus

Stakeholder perceptions of performance audit credibility pp. 601-619

Warwick Funnell, Margaret Wade and Robert Jupe

Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices pp. 620-664

Shamima Haque, Craig Deegan and Robert Inglis

The environmental disclosures of the electricity generation industry: a global perspective pp. 665-701

Bakhtiar Alrazi, Charl de Villiers and Chris J. Van Staden

Volume 46, issue 5, 2016

Introduction pp. 451-452

Robert Hodgkinson

Strategies for M&As: when is acquisition the right mode to grow? pp. 453-462

Laurence Capron

‘Strategies for M&As: when is acquisition the right mode to grow?’ A practitioner’s view pp. 463-466

Steve Webster

How far does financial reporting allow us to judge whether M&A activity is successful? pp. 467-499

Christina Dargenidou, Alan Gregory and Shan Hua

'How far does financial reporting allow us to judge whether M&A activity is successful?': A practitioner view pp. 500-500

The Editors

Historical perspectives on accounting for M&A pp. 501-524

Amir Amel-Zadeh, Geoff Meeks and J. Gay. Meeks

‘Historical perspectives on accounting for M&A’: a practitioner view pp. 525-527

Liesel Knorr

Reflections on M&A accounting from AOL’s acquisition of Time Warner pp. 528-541

Paul M. Healy

‘Reflections on M&A accounting from AOL’s acquisition of Time Warner’: a practitioner view pp. 542-544

Gunnar Miller

IFRS -- 10 years later pp. 545-571

Ray Ball

‘IFRS -- ten years later’: a standard-setter’s view pp. 572-576

Mary B. Tokar

Volume 46, issue 4, 2016

The role of corporate governance in shaping accruals manipulation prior to acquisitions pp. 327-364

Nico Lehmann

Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions? pp. 365-389

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

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

Domenico Campa and Ray Donnelly

Volume 46, issue 3, 2016

Loss persistence and returns in the UK pp. 221-242

Wei Jiang, Nuno Soares and Andrew W. Stark

The construction of persuasiveness of self-assessment-based post-completion auditing reports pp. 243-277

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

Paul Klumpes, Iliya Komarev and Konstantinos Eleftheriou

Strategy implementation as fantasising -- becoming the leading bank pp. 303-325

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

Ahsan Habib and Md. Borhan Uddin Bhuiyan

Determinants and implications of long audit reporting lags: evidence from China pp. 145-166

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

Charl de Villiers and Ana Marques

Corporate reporting on the Internet and the expectations gap: new face of an old problem pp. 196-220

Richard T. Fisher and Samuel T. Naylor

Volume 46, issue 1, 2016

Editorial pp. 1-2

Mark Clatworthy, Juan Manuel García Lara and Edward Lee

When do stock analysts find bond rating changes informative? pp. 3-30

Boochun Jung, Konduru Sivaramakrishnan and Naomi Soderstrom

Investor relations, information asymmetry and market value pp. 31-50

Vineet Agarwal, Richard J. Taffler, Xijuan Bellotti and Elly A. Nash

Auditor-provided tax services and stock price crash risk pp. 51-82

Ahsan Habib and Mostafa Monzur Hasan

The emergence of >IR> pp. 83-115

N. Rowbottom and J. Locke

The Cadbury Committee, a history pp. 116-117

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

Mike Jones and Richard Slack

Volume 45, issue 6-7, 2015

Accounting narratives: storytelling, philosophising and quantification pp. 655-660

Vivien Beattie and Jane Davison

Framing the Magdalen: sentimental narratives and impression management in charity annual reporting pp. 661-690

Lisa Evans and Jacqueline Pierpoint

Heroes and victims: fund manager sensemaking, self-legitimation and storytelling pp. 691-714

Arman Eshraghi and Richard Taffler

Between Maxwell and Micawber: plotting the failure of the Equitable Life pp. 715-737

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

Helen Oakes and Steve Oakes

The forms of repetition in social and environmental reports: insights from Hume's notion of 'impressions' pp. 738-764

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

Stuart Cooper and Richard Slack

Management's performance justification and failure to meet earnings thresholds pp. 841-868

Shuyu Zhang and Walter Aerts

The impact of analyst sentiment on UK stock recommendations and target prices pp. 869-904

Osman Yukselturk and Jon Tucker

Volume 45, issue 5, 2015

Corrigendum pp. i-i

The Editors

Conceptual framework for financial reporting: an introduction to the special issue by the guest editors pp. 543-544

Mary E. Barth, Christopher Nobes and Ann Tarca

Conceptual framework for financial reporting: an introduction to the special issue pp. 545-546

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

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

Christopher W. Nobes and Christian Stadler

Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness pp. 602-619

Anne Bean and Helen Irvine

The implications of research on accounting conservatism for accounting standard setting pp. 620-650

Araceli Mora and Martin Walker

Accounting for biodiversity pp. 651-653

Carol A. Tilt

Volume 45, issue 4, 2015

Introduction pp. 411-412

Robert Hodgkinson

Accounting for capital: the evolution of an idea pp. 413-441

Christopher Nobes

Discussion of 'Accounting for capital: the evolution of an idea' by Christopher Nobes (2015) pp. 442-446

Geoffrey Whittington

Disregarded capitals: what national accounting ignores pp. 447-464

Partha Dasgupta

Discussion of 'Disregarded capitals: what national accounting ignores' by Partha Dasgupta (2015) pp. 465-467

Joe Grice

Regulatory capital: Why is it different? pp. 468-483

Dirk Schoenmaker

The role of accounting in the twenty-first century firm pp. 485-509

Jerold Zimmerman

Discussion of 'The role of accounting in the 21st century firm' by Jerold L. Zimmerman (2015) pp. 510-513

Gervais Williams

Conservatism, prudence and the IASB's conceptual framework pp. 514-538

Richard Barker

Discussion of 'Conservatism, prudence and the IASB's conceptual framework' by Richard Barker (2015) pp. 539-542

Eric Tracey

Volume 45, issue 3, 2015

The use of intellectual capital information by sell-side analysts in company valuation pp. 279-306

Subhash Abhayawansa, Mark Aleksanyan and John Bahtsevanoglou

Analysts' earnings forecasts: coexistence and dynamics of overconfidence and strategic incentives pp. 307-322

Katrien Bosquet, Peter de Goeij and Kristien Smedts

Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets pp. 323-355

Danture Wickramasinghe

How control systems influence product innovation processes: examining the role of entrepreneurial orientation pp. 356-386

Josep Bisbe and Ricardo Malagueño

Conservatism in residual income models: theory and supporting evidence pp. 387-410

David Ashton and Pengguo Wang

Volume 45, issue 2, 2015

Visualising accounting: an interdisciplinary review and synthesis pp. 121-165

Jane Davison

The persistence of international accounting differences as measured on transition to IFRS pp. 166-195

Niclas Hellman, Sidney J. Gray, Richard D. Morris and Axel Haller

Institutionalising XBRL for financial reporting: resorting to regulation pp. 196-228

Indrit Troshani, Lee D. Parker and Andy Lymer

Are interim management statements redundant? pp. 229-255

Thomas Schleicher and Martin Walker

The method of bookkeeping, deduced from clear principles pp. 256-277

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

Maarten Corten, Tensie Steijvers and Nadine Lybaert

Strategic management accounting in close inter-organisational relationships pp. 27-54

Martin Carlsson-Wall, Kalle Kraus and Johnny Lind

Real and accrual earnings management and IPO failure risk pp. 55-92

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

Devrimi Kaya and Maximilian Koch