Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Volume 36, issue S1, 2006

Forthcoming Articles pp. 2-2

The Editors

Editorial pp. 3-3

Ken Peasnell and Pauline Weetman

Introduction pp. 4-4

Robert Hodgkinson

International Financial Reporting Standards (IFRS): pros and cons for investors pp. 5-27

Ray Ball

Discussion of ‘International Financial Reporting Standards (IFRS): pros and cons for investors’ pp. 29-30

David Damant

Disclosure and the cost of capital: what do we know? pp. 31-40

Christine Botosan

Discussion of ‘Disclosure and the cost of capital: what do we know?’ pp. 41-42

Stephen Cooper

Motives for disclosure and non-disclosure: a framework and review of the evidence pp. 43-48

Russell Lundholm and Matt Van Winkle

Discussion of ‘Motives for disclosure and non-disclosure: a review of the evidence’ pp. 49-50

Ken Lever

What has the invisible hand achieved? pp. 51-61

Ross Watts

Discussion of ‘What has the invisible hand achieved?’ pp. 63-63

Ian Mackintosh

Does sustainability reporting improve corporate behaviour?: Wrong question? Right time? pp. 65-88

Rob Gray

Discussion of ‘Does sustainabililty reporting improve corporate behavior?: Wrong question? Right time?’ pp. 89-94

Mark Moody-Stuart

How can business reporting be improved? A research perspective pp. 95-105

Martin Walker

Discussion of ‘How can business reporting be improved? A research perspective’ pp. 107-108

Lindsay Tomlinson

Guide for Authors pp. 109-109

The Editors

Editorial pp. ebi-ebi

The Editors

Volume 36, issue 4, 2006

Forthcoming Articles pp. 250-250

The Editors

In Memoriam: Sally Aisbitt pp. 251-251

Lisa Evans and Christopher Nobes

Dividend valuation, trading and transactions costs: the 1997 partial abolition of dividend tax credit repayments pp. 253-270

Lynn Hodgkinson, Kevin Holland and Richard Jackson

The road to uniformity: accounting change in UK voluntary hospitals pp. 271-288

Neil Robson

Governance and takeovers: are public-to-private transactions different from traditional acquisitions of listed corporations? pp. 289-307

Charlie Weir and Mike Wright

The impact of depreciation-type adjustments on the distribution of accounting earnings pp. 309-335

John Hillier and Roger Willett

A research note pp. 337-343

Peter Walton

A ranking of accounting research output in the European region: a correction pp. 345-348

Kam Chan, Carl Chen and Louis Cheng

Book Review pp. 349-351

Simon Archer

19th Annual Conference on Accounting, Business & Financial History at Cardiff Business School 12-13 September 2007 pp. 352-352

The Editors

CALL FOR PAPERS pp. 353-353

The Editors

Editorial Board pp. ebi-ebi

The Editors

Volume 36, issue 3, 2006

Forthcoming Articles pp. 134-134

The Editors

Obituary pp. 135-136

The Editors

The distribution of earnings relative to targets in the European Union pp. 137-167

Holger Daske, Günther Gebhardt and Stuart McLeay

An empirical assessment of the Feltham-Ohlson models considering the sign of abnormal earnings pp. 169-190

Begoña Giner and Raul Iñiguez

The ABI guidelines for share-based incentive schemes: setting the hurdle too high? pp. 191-205

Brian Main

The determinants of the UK Big Firm premium pp. 207-231

K. McMeeking, K. Peasnell and P. Pope

The survival of international differences under IFRS: towards a research agenda pp. 233-245

Christopher Nobes

Editorial Board pp. ebi-ebi

The Editors

Volume 36, issue 2, 2006

Forthcoming Articles pp. 62-62

The Editors

Farewell pp. 63-63

Ken Peasnell, Mahmoud Ezzamel and Peter Moizer

A word from the new editor pp. 63-63

The Editors

A new method for ranking academic journals in accounting and finance pp. 65-91

Vivien Beattie and Alan Goodacre

Investigating the return predictability of changes in corporate borrowing pp. 93-107

Edward Lee, Konstantinos Stathopoulos and Mark Hon

An empirical investigation of ‘closeness to cash’ as a determinant of earnings response coefficients pp. 109-120

Gnanakumar Visvanathan

Deprival value and fair value: a reinterpretation and a reconciliation pp. 121-130

Tony Zijl and Geoffrey Whittington

Book Review pp. 131-132

Laura Spira

Editorial Board pp. ebi-ebi

The Editors

Volume 36, issue 1, 2006

Forthcoming Articles pp. i-i

The Editors

A ranking of accounting research output in the European region pp. 3-17

Kam Chan, Carl Chen and Louis Cheng

A bridge too far: a common conceptual framework for commercial and public benefit entities pp. 19-32

Sheila Ellwood and Sue Newbury

Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets pp. 33-52

Steven Maijoor and Ann Vanstraelen

Book Reviews pp. 53-55

Mike Jones and Christopher Nobes

Editorial Board pp. ebi-ebi

The Editors