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Abacus

Articles from the last few issues of Abacus © Blackwell Publishing
  • EDITORIAL
    Abacus, Vol. 44, No. 2. (June 2008), pp. i-viii.
  • Forum Guest Editorial
    Abacus, Vol. 44, No. 2. (June 2008), pp. 137-138.
  • Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View
    Abacus, Vol. 44, No. 2. (June 2008), pp. 139-168.
    posted by 1 person lucyss
  • Discussion of Whittington
    Abacus, Vol. 44, No. 2. (June 2008), pp. 169-180.
  • To Fair Value or Not to Fair Value: A Broader Perspective
    Abacus, Vol. 44, No. 2. (June 2008), pp. 181-208.
  • Discussion of Ronen
    Abacus, Vol. 44, No. 2. (June 2008), pp. 209-216.
    posted by 1 person cavirani
  • Commentary on Siena Open Forum: Conceptual Framework
    Abacus, Vol. 44, No. 2. (June 2008), pp. 217-224.
  • EDITORIAL
    Abacus, Vol. 44, No. 1. (March 2008), pp. i-v.
  • Corporate Transparency, Financial Development and the Allocation of Capital: Empirical Evidence
    Abacus, Vol. 44, No. 1. (March 2008), pp. 1-21.
    by Ahsan Habib
  • Making Management Auditable: The Implementation of Best Value in Local Government
    Abacus, Vol. 44, No. 1. (March 2008), pp. 22-47.
    by Michela Arnaboldi, Irvine Lapsley
  • Prospects: A Missing Piece of Current Selling Price Reporting
    Abacus, Vol. 44, No. 1. (March 2008), pp. 48-60.
    by PAUL Rosenfield
  • Costs Associated With Going-Concern-Modified Audit Opinions: An Analysis of the Australian Audit Market
    Abacus, Vol. 44, No. 1. (March 2008), pp. 61-81.
    by Peter J Carey, Marshall A Geiger, Brendan T Oconnell
  • George R. Husband: Contributions to the Development of Accounting Thought
    Abacus, Vol. 44, No. 1. (March 2008), pp. 82-108.
    by ALAN Reinstein, Gerald Alvin, Richard G Vangermeersch
  • Multiple Dimensions of Accounting in the Development of GAAP
    Abacus, Vol. 44, No. 1. (March 2008), pp. 109-135.
    by JJ Staunton
  • EDITORIAL
    Abacus, Vol. 43, No. 4. (December 2007), pp. i-ii.
  • Accounting Valuation Models: A Short Primer
    Abacus, Vol. 43, No. 4. (December 2007), pp. 429-437.
    by Richard P Brief
  • Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom
    Abacus, Vol. 43, No. 4. (December 2007), pp. 438-473.
    by Philip Brown, Ann Tarca
  • Politics of Financial Reporting and the Consequences for the Public Sector
    Abacus, Vol. 43, No. 4. (December 2007), pp. 474-487.
    by Christine Ryan, James Guthrie, Ron Day
  • Beyond a Code of Professional Ethics: A Holistic Model of Ethical Decision-Making for Accountants
    Abacus, Vol. 43, No. 4. (December 2007), pp. 488-518.
    by Jack Flanagan, Kevin Clarke
  • Forum Editorial
    Abacus, Vol. 43, No. 3. (September 2007), pp. i-vii.
  • Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model
    Abacus, Vol. 43, No. 3. (September 2007), pp. 241-364.
  • Discussion of Hensher and Jones
    Abacus, Vol. 43, No. 3. (September 2007), pp. 265-270.
  • Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership
    Abacus, Vol. 43, No. 3. (September 2007), pp. 271-296.
  • Factors Affecting the Probability of Bankruptcy: A Managerial Decision Based Approach
    Abacus, Vol. 43, No. 3. (September 2007), pp. 303-324.
  • Discussion of Peat
    Abacus, Vol. 43, No. 3. (September 2007), pp. 325-331.
  • Modelling Credit Risk for SMEs: Evidence from the U.S. Market
    Abacus, Vol. 43, No. 3. (September 2007), pp. 332-357.
  • Discussion of Altman and Sabato
    Abacus, Vol. 43, No. 3. (September 2007), pp. 358-362.
  • Surviving Chapter 11 Bankruptcies: Duration and Payoff?
    Abacus, Vol. 43, No. 3. (September 2007), pp. 363-387.
  • Discussion of Wong et al.
    Abacus, Vol. 43, No. 3. (September 2007), pp. 388-395.
  • Explanators of Local Government Distress
    Abacus, Vol. 43, No. 3. (September 2007), pp. 396-418.
  • Discussion of Jones and Walker
    Abacus, Vol. 43, No. 3. (September 2007), pp. 419-427.
  • Discussion of Charitou, Lambertides and Trigeorgis
    Abacus, Vol. 43, No. 3. (September 2007), pp. 597-302.
  • The Distributional Properties of the Debt to Equity Ratio: Some Implications for Empirical Research
    Abacus, Vol. 43, No. 2. (June 2007), pp. 111-135.
    posted by 1 person romina
  • Optimal Smoothing of Profit Via Overhead Allocation
    Abacus, Vol. 43, No. 2. (June 2007), pp. 136-155.
    by Shuo Su, Steve Yu
  • Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice
    Abacus, Vol. 43, No. 2. (June 2007), pp. 156-189.
  • The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence
    Abacus, Vol. 43, No. 2. (June 2007), pp. 190-216.
  • The Corporatization and Commercialization of Local Body Entities: A Study of Reported Financial Performance
    Abacus, Vol. 43, No. 2. (June 2007), pp. 217-240.
  • On the IASB comprehensive income project: an analysis of the case for dual income display
    Abacus, Vol. 43, No. 1. (March 2007), pp. 1-26.
    posted by 1 person grietje
  • The influence of culture on accountants application of financial reporting rules
    Abacus, Vol. 43, No. 1. (March 2007), pp. 27-48.
  • Reporting entity concept: a case study of the failure of principles-based regulation
    Abacus, Vol. 43, No. 1. (March 2007), pp. 49-75.
    by Walker,
  • The rise and fall of William Bassett Chinnery
    Abacus, Vol. 43, No. 1. (March 2007), pp. 76-93.
  • The determinants of the price impact of block trades: further evidence
    Abacus, Vol. 43, No. 1. (March 2007), pp. 94-106.
  • Introduction
    Abacus, Vol. 42, No. 3-4. (September 2006), pp. 291-295.
    posted by 1 person konniet
  • Evidence-based financial reporting regulation
    Abacus, Vol. 42, No. 3-4. (September 2006), pp. 296-301.
  • Dirty surplus accounting flows and valuation errors
    Abacus, Vol. 42, No. 3-4. (September 2006), pp. 302-344.
  • Discussion of Isidro, OHanlon and Young
    Abacus, Vol. 42, No. 3-4. (September 2006), pp. 345-353.
  • Earnings conservatism: panel data evidence from the European Union and the United States
    Abacus, Vol. 42, No. 3-4. (September 2006), pp. 354-378.
  • Discussion of Grambovas, Giner and Christodoulou
    Abacus, Vol. 42, No. 3-4. (September 2006), pp. 379-387.
    posted by 1 person nutbee
  • Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market
    Abacus, Vol. 42, No. 3-4. (September 2006), pp. 388-414.
  • Discussion of Dargenidou, McLeay and Raonic
    Abacus, Vol. 42, No. 3-4. (September 2006), pp. 415-425.
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