Accounting & Business Research

Click on article title to view & purchase. Articles are sorted by their publication date in reverse chronological order.

The accruals anomaly - can implementable portfolio strategies be devel...
September 01, 2009

The importance of being fair: an analysis of IFRS regulation and pract...
September 01, 2009

Accounting and the ethics challenge: re-membering the professional bod...
June 01, 2009

Accounting standards and the economics of standards.
June 01, 2009

International trends in pension provision.
June 01, 2009

Pension accounting and research: a review.
June 01, 2009

The logic of pension accounting.
June 01, 2009

Does graph disclosure bias reduce the cost of equity capital?
March 01, 2009

Value-relevance of presenting changes in fair value of investment prop...
March 01, 2009

Earnings quality in ex-post failed firms.
March 01, 2009

Selection bias and the Big Four premium: new evidence using Heckman an...
March 01, 2009

The effects of voluntary disclosure and dividend propensity on prices ...
January 01, 2009

Non-linear equity valuation.
January 01, 2009

Occupational differentiation and exclusion in early Canadian accountan...
December 01, 2008

Firm characteristics and audit committees complying with 'best practic...
December 01, 2008

Determinants of intellectual capital disclosure in prospectuses of ini...
December 01, 2008

Human capital, age and job stability: evidence from Spanish certified ...
September 01, 2008

Analysts' perceptions of 'earnings quality.'
September 01, 2008

Intangibles and research - an overview with a specific focus on the UK...
June 01, 2008

Does measuring intangibles for management purposes improve performance...
June 01, 2008

What financial and non-financial information on intangibles is value-r...
June 01, 2008

Accounting for intangibles - a critical review of policy recommendatio...
June 01, 2008

Has the importance of intangibles really grown? And if so, why?
June 01, 2008

Discussion of 'Intangibles and Research - an Overview with a Specific ...
June 01, 2008

The impact of non-mandatory corporate governance on auditors' client a...
March 01, 2008

Fairness of performance evaluation procedures and job satisfaction: th...
March 01, 2008

Intellectual capital disclosure and corporate governance structure in ...
March 01, 2008

Earnings quality, bankruptcy risk and future cash flows.
January 01, 2008

Investor relations meetings: evidence from the top 500 UK companies.
January 01, 2008

Tax-efficient irregular payout methods: the case of B share schemes an...
January 01, 2008

Bankruptcy costs, leverage and multiple secured creditors: the case of...
January 01, 2008

Standard-setting measurement issues and the relevance of research.
September 01, 2007

Is fair value accounting information relevant and reliable? Evidence f...
September 01, 2007

Financial reporting quality: is fair value a plus or a minus?
September 01, 2007

Overview.
September 01, 2007

The SEC rules historical cost accounting: 1934 to the 1970s.
September 01, 2007

Accounting manipulations and political costs: Tooth & Co Ltd, 1910-196...
September 01, 2007

The value relevance of disclosures of liabilities of equity-accounted ...
September 01, 2007

Twenty-five years of the Taffler z-score model: does it really have pr...
September 01, 2007

The effect of large audit firm mergers on audit pricing in the UK.
September 01, 2007

The value relevance of 'realistic reporting': evidence from UK life in...
June 01, 2007

The influence of comparative pay, customer service measures and accoun...
June 01, 2007

Precision in auditing standards: effects on auditor and director liabi...
June 01, 2007

IAS 29 and the cost of holding money under hyperinflationary condition...
March 01, 2007

Earnings management and the distribution of earnings relative to targe...
March 01, 2007

Determination of financial covenants and pricing of debt in private de...
March 01, 2007

Testing a model of the antecedents and consequences of budgetary parti...
January 01, 2007

Investigating the audit fee structure of local authorities in England ...
January 01, 2007

Financial and externaal reporting research: the broadening corporate g...
January 01, 2007

Governance and takeovers: are public-to-private transactions different...
September 01, 2006

The impact of depreciation-type adjustments on the distribution of acc...
September 01, 2006

Dividend valuation, trading and transactions costs: the 1997 partial a...
September 01, 2006

The road to uniformity: accounting change in UK voluntary hospitals.
September 01, 2006

International Financial Reporting Standards (IFRS): pros and cons for ...
June 01, 2006

Discussion of 'How can business reporting be improved? A research pers...
June 01, 2006

The distribution of earnings relative to targets in the European Union...
June 01, 2006

An empirical assessment of the Feltham-Ohlson models considering the s...
June 01, 2006

The ABI guidelines for share-based incentive schemes: setting the hurd...
June 01, 2006

The determinants of the UK Big Firm premium.
June 01, 2006

The survival of international differences under IFRS: towards a resear...
June 01, 2006

Discussion of 'International Fininacial Reporting Standards (IFRS): pr...
June 01, 2006

Disclosure and the cost of capital: what do we know?
June 01, 2006

Discussion of 'Disclosure and the cost of capital:what do we know?'
June 01, 2006

Motives for disclosure and non-disclosures: a framework and review of ...
June 01, 2006

Discussion of 'Motives for disclosure and non-disclosure: a review of ...
June 01, 2006

What has the invisible hand achieved?
June 01, 2006

Discussion of 'What has the invisible hand achieved?'.
June 01, 2006

Discussion of 'Does sustainability reporting improve corporate behavio...
June 01, 2006

Does sustainability reporting improve corporate behavior?: Wrong quest...
June 01, 2006

Investigating the return predictability of changes in corporate borrow...
March 01, 2006

An empirical investigation of 'closeness to cash' as determinant of ea...
March 01, 2006

Deprival value and fair value: a reinterpretation and a reconciliation...
March 01, 2006

The relationship between management accounting systems and perceived e...
September 01, 2005

Accounting on the frontline: cost accounting, military efficiency and ...
September 01, 2005

The effect of audit committee shareholding, financial expertise and si...
September 01, 2005

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