Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Volume 37, issue S1, 2007

Forthcoming Articles pp. 2-2

The Editors

Editorial pp. 3-3

Pauline Weetman

Introduction pp. 5-6

Robert Hodgkinson

Standard-setting measurement issues and the relevance of research pp. 7-15

Mary Barth

Discussion of ‘Standard-setting measurement issues and the relevance of research’ pp. 17-18

Stephen Cooper

Is fair value accounting information relevant and reliable? Evidence from capital market research pp. 19-30

Wayne Landsman

Discussion of ‘Is fair value accounting information relevant and reliable? Evidence from capital market research’ pp. 31-32

Sarah Deans

Financial reporting quality: is fair value a plus or a minus? pp. 33-44

Stephen Penman

Discussion of ‘Financial reporting quality: is fair value a plus or a minus?’ pp. 45-48

Philip Broadley

The SEC rules historical cost accounting: 1934 to the 1970s pp. 49-62

Stephen Zeff

How does changing measurement change management behaviour? A review of the evidence pp. 63-71

Anne Beatty

Discussion of ‘How does changing measurement change management behaviour? A review of the evidence’ pp. 73-74

Neil Chisman

Overview pp. 75-76

Lindsay Tomlinson

Guide for Authors pp. 77-77

The Editors

Volume 37, issue 4, 2007

Accounting manipulations and political costs: Tooth & Co Ltd, 1910–1965 pp. 247-266

Mark Wilson and Greg Shailer

The value relevance of disclosures of liabilities of equity‐accounted investees: UK evidence pp. 267-284

John O'Hanlon and Paul Taylor

Twenty‐five years of the Taffler z‐score model: Does it really have predictive ability? pp. 285-300

Vineet Agarwal and Richard Taffler

The effect of large audit firm mergers on audit pricing in the UK pp. 301-319

Kevin McMeeking, Ken Peasnell and Peter Pope

Editorial board pp. ebi-ebi

The Editors

Volume 37, issue 3, 2007

Forthcoming Articles pp. 174-174

The Editors

The value relevance of ‘realistic reporting’: evidence from UK life insurers pp. 175-197

Joanne Horton

The influence of comparative pay, customer service measures and accounting profits upon CEO pay in the UK privatised water industry pp. 199-215

Stuart Ogden and Robert Watson

Precision in auditing standards: effects on auditor and director liability and the supply and demand for audit services pp. 217-232

Marleen Willekens and Dan Simunic

Comments on deprivai value and standard setting in measurement: from a symposium to celebrate the work of Professor William T. Baxter pp. 233-242

Pauline Weetman

Book Review pp. 243-244

C. Baker

Volume 37, issue 2, 2007

Forthcoming Articles pp. 94-94

The Editors

In Memoriam: Harold Edey pp. 95-95

Richard Macve

IAS 29 and the cost of holding money under hyperinflationary conditions pp. 97-121

Andrew Higson, Yoshikatsu Shinozawa and Mark Tippett

Earnings management and the distribution of earnings relative to targets: UK evidence pp. 123-149

Pelham Gore, Peter Pope and Ashni Singh

Determinants of financial covenants and pricing of debt in private debt contracts: the UK evidence pp. 151-166

Lance Moir and Sudi Sudarsanam

Book Reviews pp. 167-169

Sam McKinstry and David Molyneaux

Call for papers for a special issue of Accounting, Auditing and Accountability Journal: “Accounting and the Visual” pp. 170-170

The Editors

Bursaries for PhD students pp. 171-171

The Editors

Volume 37, issue 1, 2007

Forthcoming Articles pp. 2-2

The Editors

Testing a model of the antecedents and consequences of budgetary participation on job performance pp. 3-19

Vincent Chong and Darren Johnson

Investigating the audit fee structure of local authorities in England and Wales pp. 21-37

Gary Giroux and Rowan Jones

Financial and external reporting research: the broadening corporate governance challenge pp. 39-54

Lee Parker

Financial and external reporting research: the broadening corporate governance challenge pp. 55-58

Simon Archer

Financial and external reporting research: the broadening corporate governance challenge pp. 59-61

Lee Parker

Accountants in late 19th century Britain: a spatial, demographic and occupational profile pp. 63-89

John Edwards and Stephen Walker

Call for papers for a special issue of Accounting, Auditing and Accountability Journal: “Accounting and the Visual” pp. 90-90

The Editors

Editorial Board pp. ebi-ebi

The Editors

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