Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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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

Volume 38, issue 5, 2008

The role of change agents and imitation in the diffusion of an idea: charge and discharge accounting pp. 355-371

Michael John Jones

Occupational differentiation and exclusion in early Canadian accountancy pp. 373-391

John Richard Edwards and Stephen P. Walker

Firm characteristics and audit committees complying with ’best practice‘ membership guidelines pp. 393-408

Elizabeth A. Rainsbury, Michael E. Bradbury and Steven F. Cahan

Determinants of intellectual capital disclosure in prospectuses of initial public offerings pp. 409-431

Inderpal Singh and J--L W. Mitchell Van der Zahn

Volume 38, issue 4, 2008

Human capital, age and job stability: Evidence from Spanish certified auditors (1976–1988) pp. 295-312

Nieves Carrera, Salvador Carmona and Isabel Gutiérrez

Analysts’ perceptions of ‘earnings quality’ pp. 313-329

Richard Barker and Shahed Imam

Taxation of shareholder capital gains and the choice of payment method in takeovers pp. 331-350

Martin Bugeja and Raymond da Silva Rosa

Editorial board pp. ebi-ebi

The Editors

Volume 38, issue 3, 2008

Editorial pp. 167-167

Pauline Weetman

Introduction pp. 169-170

Robert Hodgkinson

Has the importance of intangibles really grown? And if so, why? pp. 171-190

Sudipta Basu and Gregory Waymire

Accounting for intangibles – a critical review of policy recommendations pp. 191-204

Douglas Skinner

Discussion of ‘Accounting for intangibles – a critical review of policy recommendations’ pp. 205-207

Peter Elwin

A rejoinder to Douglas Skinner's ‘Accounting for intangibles – a critical review of policy recommendations’ pp. 209-213

Baruch Lev

A reply to Lev's rejoinder to ‘Accounting for intangibles – a critical review of policy recommendations’ pp. 215-216

Douglas Skinner

What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence pp. 217-256

Anne Wyatt

Discussion of ‘What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence’ pp. 257-260

Jed Wrigley

Does measuring intangibles for management purposes improve performance? A review of the evidence pp. 261-272

Christopher Ittner

Discussion of ‘Does measuring intangibles for management purposes improve performance? A review of the evidence’ pp. 273-274

Julian Heslop

Intangibles and research – an overview with a specific focus on the UK pp. 275-285

Andrew Stark

Discussion of ‘Intangibles and research – an overview with a specific focus on the UK’ pp. 287-289

Alan Mackay

Editorial board pp. ebi-ebi

The Editors

Volume 38, issue 2, 2008

Editorial pp. 103-103

Pauline Weetman

The impact of non‐mandatory corporate governance on auditors’ client acceptance, risk and planning judgments pp. 105-120

Divesh Sharma, El'fred Boo and Vineeta Sharma

Fairness of performance evaluation procedures and job satisfaction: The role of outcome‐based and non‐outcome‐based effects pp. 121-135

Chong Lau, Kuan Wong and Ian Eggleton

Intellectual capital disclosure and corporate governance structure in UK firms pp. 137-159

Jing Li, Richard Pike and Roszaini Haniffa

Book Reviews pp. 161-164

Pascal Dumontier and R.H. Parker

Editorial board pp. ebi-ebi

The Editors

Volume 38, issue 1, 2008

Editorial Board changes pp. 3-3

Pauline Weetman

Earnings quality, bankruptcy risk and future cash flows pp. 5-20

Ali Al‐Attar, Simon Hussain and Ling Zuo

Investor relations meetings: Evidence from the top 500 UK companies pp. 21-48

Claire Marston

Tax‐efficient irregular payout methods: The case of B share schemes and capital repayments via a court‐approved scheme of arrangement pp. 49-70

Dennis Oswald and Steven Young

Bankruptcy costs, leverage and multiple secured creditors: The case of management buy‐outs pp. 71-89

David Citron and Mike Wright

Book Reviews pp. 91-97

Andrea Coulson, Robin Roslender, Thomas Lee and Niamh Brennan

Editorial board pp. ebi-ebi

The Editors