Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Volume 40, issue 5, 2010

The effect of board‐manager agency conflicts on non‐profit organisations’ earnings and cost allocation manipulations pp. 407-419

Marc Jegers

Financial performance explanations and institutional setting pp. 421-450

Walter Aerts and Ann Tarca

Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs pp. 451-471

Brendan O'Dwyer and Jeffrey Unerman

Making concessions: Political, commercial and regulatory tensions in accounting for European roads PPPs pp. 473-493

Anne Stafford, Basilio Acerete and Pam Stapleton

Book review pp. 495-497

Ingrid Jeacle

Editorial board pp. ebi-ebi

The Editors

Volume 40, issue 4, 2010

The effect of takeovers on the fundamental value of acquirers pp. 333-352

Paul Guest, Magnus Bild and Mikael Runsten

Performance measures and short‐termism: An exploratory study pp. 353-370

David Marginson, Laurie McAulay, Melvin Roush and Tony Van Zijl

Bias in the tone of forward‐looking narratives pp. 371-390

Thomas Schleicher and Martin Walker

The operating‐financing distinction in financial reporting pp. 391-403

Richard Barker

Editorial board pp. ebi-ebi

The Editors

Volume 40, issue 3, 2010

Editorial pp. 193-193

Pauline Weetman

Introduction pp. 195-196

Robert Hodgkinson

Fair value accounting, financial economics and the transformation of reliability pp. 197-210

Michael Power

Response to ‘Fair value accounting, financial economics and the transformation of reliability’ pp. 211-213

Patricia McConnell

The political economy of regulation: Does it have any lessons for accounting research? pp. 215-225

Michael Moran

Discussion of ‘The political economy of regulation: Does it have any lessons for accounting research?’ pp. 227-228

Sir Carsberg

Different approaches to corporate reporting regulation: How jurisdictions differ and why pp. 229-256

Christian Leuz

Discussion of ‘Different approaches to corporate reporting regulation: How jurisdictions differ and why’ pp. 257-258

Ken Wild

The pros and cons of regulating corporate reporting: A critical review of the arguments pp. 259-273

Robert Bushman and Wayne Landsman

Discussion of ‘The pros and cons of regulating corporate reporting: A critical review of the arguments’ pp. 275-277

David Lindsell

The ICAEW's Recommendations on Accounting Principles and secrecy of process pp. 279-285

Stephen Zeff

Conceptual frameworks of accounting from an information perspective pp. 287-299

John Christensen

Discussion of ‘How do conceptual frameworks contribute to the quality of corporate reporting regulation?’ pp. 301-302

Paul Boyle

Conceptual frameworks of accounting: Some brief reflections on theory and practice pp. 303-308

Richard Macve

How can we measure the costs and benefits of changes in financial reporting standards? pp. 309-327

Katherine Schipper

Discussion of ‘How can we measure the costs and benefits of changes in financial reporting standards?’ pp. 329-330

Steven Maijoor

Editorial board pp. ebi-ebi

The Editors

Volume 40, issue 2, 2010

Setting UK standards on the concept of control: An analysis of lobbying behaviour pp. 109-130

Renata Stenka and Peter Taylor

Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies pp. 131-148

Muhammad Islam and Craig Deegan

The social scientific turn in UK financial accounting research: A philosophical and sociological analysis pp. 149-171

Brian Rutherford

International differences in IFRS policy choice: A research note pp. 173-187

Erlend Kvaal and Christopher Nobes

Editorial board pp. ebi-ebi

The Editors

Volume 40, issue 1, 2010

The management of accounting numbers: Case study evidence from the ‘crash’ of an airline pp. 3-38

Ann Jorissen and David Otley

Determinants of sell‐side financial analysts’ use of non‐financial information pp. 39-53

Raf Orens and Nadine Lybaert

The association between privatisation and voluntary disclosure: Evidence from Jordan pp. 55-74

Mahmoud Al‐Akra, Ian Eddie and Muhammad Ali

Statistical inference using the T index to quantify the level of comparability between accounts pp. 75-103

Ross Taplin

Editorial board pp. ebi-ebi

The Editors

Volume 39, issue 5, 2009

Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US pp. 431-447

Sidney Gray, Cheryl Linthicum and Donna Street

Cross‐border information transfers: Evidence from profit warnings issued by European firms pp. 449-472

Paulo Alves, Peter Pope and Steven Young

On the emergence of strategic management accounting: An institutional perspective pp. 473-495

Yi Ma and Mike Tayles

On the relation between corporate governance compliance and operating performance pp. 497-513

Heidi Bauwhede

Editorial board pp. ebi-ebi

The Editors

Volume 39, issue 4, 2009

The accruals anomaly – can implementable portfolio strategies be developed that are profitable net of transactions costs in the UK? pp. 321-345

Nuno Soares and Andrew Stark

Bounded variation and the asymmetric distribution of scaled earnings pp. 347-372

Demetris Christodoulou and Stuart McLeay

Integrating accounting and statistics: Forecasting, budgeting and production planning at the American Telephone and Telegraph Company during the 1920s pp. 373-395

Nandini Chandar and Paul Miranti

Fairness in performance evaluation and its behavioural consequences pp. 397-413

Mahfud Sholihin and Richard Pike

The importance of being fair: An analysis of IFRS regulation and practice – a Comment pp. 415-427

Christopher Nobes

Editorial board pp. ebi-ebi

The Editors

Volume 39, issue 3, 2009

Editorial pp. 173-173

Pauline Weetman

Introduction pp. 175-176

Robert Hodgkinson

Accounting and the ethics challenge: Re‐membering the professional body pp. 177-189

Christopher Cowton

Accounting standards and the economics of standards pp. 191-210

Geoff Meeks and G.M. Peter Swann

International trends in pension provision pp. 211-225

Nicholas Barr

Discussion of ‘International trends in pension provision’ pp. 227-229

Manuel Peraita

The logic of pension accounting pp. 231-249

Christopher Napier

Discussion of ‘The logic of pension accounting’ pp. 251-253

Peter Elwin

Have changes in pension accounting changed pension provision? A review of the evidence pp. 255-267

Paraskevi Kiosse and Ken Peasnell

Discussion of ‘Have changes in pension accounting changed pension provision? A review of the evidence’ pp. 269-272

Paul Rangecroft

Pension accounting and research: A review pp. 273-311

Martin Glaum

Discussion: Pensions accounting and the investor pp. 313-315

Carsten Zielke

Issues for preparers when there are changes in accounting standards pp. 317-318

Wayne Landsman

Editorial board pp. ebi-ebi

The Editors

Volume 39, issue 2, 2009

Does graph disclosure bias reduce the cost of equity capital? pp. 83-102

Flora Muiño and Marco Trombetta

Value‐relevance of presenting changes in fair value of investment properties in the income statement: Evidence from Hong Kong pp. 103-118

Stella So and Malcolm Smith

Earnings quality in ex‐post failed firms pp. 119-138

Juan García Lara, Beatriz Osma and Evi Neophytou

Selection bias and the Big Four premium: New evidence using Heckman and matching models pp. 139-166

Mark Clatworthy, Gerald Makepeace and Michael Peel

Book Review pp. 167-168

Brian West

Editorial board pp. ebi-ebi

The Editors

Volume 39, issue 1, 2009

Earnings management or forecast guidance to meet analyst expectations? pp. 3-35

Vasiliki Athanasakou, Norman Strong and Martin Walker

The effects of voluntary disclosure and dividend propensity on prices leading earnings pp. 37-55

Khaled Hussainey and Martin Walker

Non‐linear equity valuation pp. 57-73

Ali Ataullah, Huw Rhys and Mark Tippett

Editorial board pp. ebi-ebi

The Editors