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Wiley-Blackwell: Abacus
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Incl. Fee Electronic Paper An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany
Abacus, Vol. 49, Issue 1, pp. 74-98, 2013
Ann Tarca , Richard Donald Morris and Melissa Moy
University of Western Australia , University of New South Wales (UNSW) - School of Accounting and University of Western Australia - UWA Business School
Date Posted: March 09, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Do Fund Flow‐Return Relations Depend on the Type of Investor? A Research Note
Abacus, Vol. 49, Issue 1, pp. 34-45, 2013
 Jacquelyn Humphrey , Karen L. Benson and Tim Brailsford
Australian National University (ANU) - School of Finance and Applied Statistics , University of Queensland - Business School and Bond University
Date Posted: March 09, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Educational Reforms Set Professional Boundaries: The Spanish Audit Function, 1850–1988
Abacus, Vol. 49, Issue 1, pp. 99-137, 2013
 Salvador Carmona and Nieves Carrera
Instituto de Empresa and affiliation not provided to SSRN
Date Posted: March 09, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Shareholder Rights, Insider Ownership and Earnings Management
Abacus, Vol. 49, Issue 1, pp. 46-73, 2013
 Henry Huang , Weimin Wang and Jian Zhou
Prairie View A&M University - College of Business , Saint Louis University and University of Hawaii at Manoa
Date Posted: March 09, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (ETS)
Abacus, Vol. 49, Issue 1, pp. 1-33, 2013
 Larelle Law Chapple , Peter Clarkson and Daniel Gold
QUT School of Business , University of Queensland - Business School and affiliation not provided to SSRN
Date Posted: March 09, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Capital Asset Pricing Model (CAPM): The History of a Failed Revolutionary Idea in Finance?
Abacus, Vol. 49, pp. 7-23, 2013
 Mike Dempsey
affiliation not provided to SSRN
Date Posted: December 30, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Applying Wand and Weber's Surface and Deep Structure Approaches to Financial Reporting Systems
Abacus, Vol. 48, Issue 4, pp. 502-517, 2012
 Tony Tollington and Gabriella Spinelli
Brunel University - Brunel Business School and affiliation not provided to SSRN
Date Posted: November 27, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Firm Characteristics and Stock Price
Abacus, Vol. 48, Issue 4, pp. 473-501, 2012
 Zabihollah Rezee , Reza Espahbodi , Pouran Espahbodi and Hassan Espahbodi
affiliation not provided to SSRN , Washburn University , Western Illinois University - Department of Accountancy and Western Illinois University - Department of Accountancy
Date Posted: November 27, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Inflation and the Constant Growth Model: Reconciling the Literature
Abacus, Vol. 48, Issue 4, pp. 518-538, 2012
 Daniel Kiechle and Niklas Lampenius
University of Hohenheim and University of Hohenheim
Date Posted: November 27, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Impact of Refinement on the Accuracy of Time‐Driven ABC
Abacus, Vol. 48, Issue 4, pp. 439-472, 2012
 Sophie Hoozée , Lea Vermeire and Werner Bruggeman
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) , Katholieke Universiteit Leuven Campus Kortrijk (KULAK) and Ghent University - Department of Accountancy and Corporate Finance
Date Posted: November 27, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Accounting Regulation and Management Discretion - A Case Note
Abacus, Vol. 48, Issue 3, pp. 414-437, 2012
 Bernardo Bátiz‐Lazo and Mark Billings
affiliation not provided to SSRN and University of Nottingham
Date Posted: September 04, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Audit Fees and Deeds of Cross Guarantee: An Empirical Evaluation
Abacus, Vol. 48, Issue 3, pp. 293-315, 2012
 Sandra Lee Van Der Laan and Demetris Christodoulou
Discipline of Accounting and The University of Sydney Business School
Date Posted: September 04, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Reporting on Infrastructure in Australia: Practices and Management Preferences
Abacus, Vol. 48, Issue 3, pp. 387-413, 2012
 R. G. Walker and Stewart Jones
affiliation not provided to SSRN and University of Sydney – School of Business
Date Posted: September 04, 2012
Accepted Paper Series

Incl. Fee Electronic Paper The Role of Fair Value Accounting in Promoting Government Accountability
Abacus, Vol. 48, Issue 3, pp. 348-386, 2012
 Manuel Pedro Rodríguez Bolívar and Andrés Navarro Galera
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: September 04, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Using Forecasting Criteria to Identify Value Relevance in the Relationship between Accounting Numbers and Market Value
Abacus, Vol. 48, Issue 3, pp. 316-347, 2012
 David R. Alexander , Michael Falta and Roger J. Willett
affiliation not provided to SSRN , University of Otago and University of Tasmania
Date Posted: September 04, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Additional Evidence on Analysts’ Decision to Issue Disaggregated Earnings Forecasts: Strategic Biasing
Abacus, Vol. 48, Issue 2, pp. 249-277, 2012
 Herbert G. Hunt, III , Praveen Sinha and Yuan Yin
California State University , California State University, Long Beach and affiliation not provided to SSRN
Date Posted: June 03, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Constructing Asset Pricing Models with Specific Factor Loadings
Abacus, Vol. 48, Issue 2, pp. 199-213, 2012
 Ian Davidson , Qian Guo , Xiaojing Song and Mark J. Tippett
University of Sussex , London School of Economics & Political Science (LSE) , affiliation not provided to SSRN and Loughborough University - Business School
Date Posted: June 03, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis
Abacus, Vol. 48, Issue 2, pp. 214-248, 2012
 Ahsan Habib
Auckland University of Technology
Date Posted: June 03, 2012
Accepted Paper Series

Incl. Fee Electronic Paper The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting (Part Two)
Abacus, Vol. 48, Issue 2, pp. 147-198, 2012
 Helen M. Roybark , Edward N. Coffman and Gary Previts
Radford University - College of Business and Economics , Virginia Commonwealth University (VCU) - Department of Accounting and Case Western Reserve University - Department of Accountancy
Date Posted: June 03, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Using Academic Research for the Post‐Implementation Review of Accounting Standards: A Note
Abacus, Vol. 48, Issue 2, pp. 278-291, 2012
 Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz - Institute of Management Accounting and Controlling
Date Posted: June 03, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Accounting for Expenditure on Intangibles
Abacus, Vol. 48, Issue 1, pp. 104-145, 2012
 Laurie Hunter , Elizabeth M. Webster and Anne Wyatt
University of Glasgow - Department of Business and Management , University of Melbourne - Melbourne Institute of Applied Economic and Social Research and University of Queensland
Date Posted: March 14, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Benchmark Management During Australia's Transition to International Accounting Standards
Abacus, Vol. 48, Issue 1, pp. 59-85, 2012
 Spphie Bentwood and Philip J. Lee
affiliation not provided to SSRN and University of Sydney
Date Posted: March 14, 2012
Accepted Paper Series

Incl. Fee Electronic Paper On‐Market Share Buy‐Backs: ASX Disclosure Requirements and Compliance
Abacus, Vol. 48, Issue 1, pp. 31-58, 2012
 Mark Holub and Jason Mitchell
University of Western Australia - UWA Business School and affiliation not provided to SSRN
Date Posted: March 14, 2012
Accepted Paper Series

Incl. Fee Electronic Paper The Effects of Public Venture Capital Investments on Corporate Governance: Evidence from IPO Firms in Emerging Markets
Abacus, Vol. 48, Issue 1, pp. 86-103, 2012
 Jengfang Chen , Woody M. Liao and Chiachi Lu
National Cheng Kung University , University of California, Riverside and National Central University at Taiwan - Department of Finance
Date Posted: March 14, 2012
Accepted Paper Series

Incl. Fee Electronic Paper The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting (Part One)
Abacus, Vol. 48, Issue 1, pp. 1-30, 2012
 Helen M. Roybark , Edward N. Coffman and Gary Previts
Radford University - College of Business and Economics , Virginia Commonwealth University (VCU) - Department of Accounting and Case Western Reserve University - Department of Accountancy
Date Posted: March 14, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Issues in the Preparation of Public Sector Consolidated Statements
Abacus, Vol. 47, Issue 4, pp. 477-500, 2011
 R. G. Walker
affiliation not provided to SSRN
Date Posted: December 03, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Macro‐Fiscal Role of the U.K. Whole of Government Account
Abacus, Vol. 47, Issue 4, pp. 446-476, 2011
 David A. Heald and George Georgiou
University of Aberdeen - Business School and affiliation not provided to SSRN
Date Posted: December 03, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Whole of Government Accounting in New Zealand: A Review of WGA Financial Reports from 1993 to 2010
Abacus, Vol. 47, Issue 4, pp. 501-524, 2011
 Susan Newberry
The University of Sydney Business School
Date Posted: December 03, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Why Governments Should Use the Government Finance Statistics Accounting System
Abacus, Vol. 47, Issue 4, pp. 411-445, 2011
 Allan D. Barton
Australian National University (ANU) - School of Business and Information Management
Date Posted: December 03, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper European Commission Adoption of IPSAS to Reform Financial Reporting
Abacus, Vol. 47, Issue 4, pp. 525-552, 2011
 G. Grossi and Michela Soverchia
affiliation not provided to SSRN and University of Macerata - Department of Economics and Law
Date Posted: December 03, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Do Publicly Signalled Earnings Management Incentives Affect Analyst Forecast Accuracy?
Abacus, Vol. 47, Issue 3, pp. 315-342, 2011
 Mark David Wilson and Yi (Ava) Wu
Australian National University and Australian National University (ANU)
Date Posted: September 07, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Financial Distress and the Earnings‐Sensitivity‐Difference Measure of Conservatism
Abacus, Vol. 47, Issue 3, pp. 284-314, 2011
 Audrey Wen‐Hsin Hsu , John O'Hanlon and Ken Peasnell
affiliation not provided to SSRN , Lancaster University - Department of Accounting and Finance and affiliation not provided to SSRN
Date Posted: September 07, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Strategic Governance and Management Accounting: Evidence from a Case Study
Abacus, Vol. 47, Issue 3, pp. 343-382, 2011
 Janek Ratnatunga and Manzurul Alam
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: September 07, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper IFRS Practices and the Persistence of Accounting System Classification
Abacus, Vol. 47, Issue 3, pp. 267-283, 2011
 Christopher William Nobes
University of London - Royal Holloway College
Date Posted: September 07, 2011
Accepted Paper Series
4 downloads

Incl. Fee Electronic Paper The Measurement of Comparability in Accounting Research
Abacus, Vol. 47, Issue 3, pp. 383-409, 2011
 Ross Taplin
Curtin University of Technology
Date Posted: September 07, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Distress Risk, Growth and Earnings Quality
Abacus, Vol. 47, Issue 2, pp. 158-181, 2011
 Andreas Charitou , Neophytos Lambertides and Lenos Trigeorgis
University of Cyprus , Cyprus University of Technology and University of Cyprus - Department of Public and Business Administration
Date Posted: June 06, 2011
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Effects of Firm Size, Financial Leverage and R&D Expenditures on Firm Earnings: An Analysis Using Quantile Regression Approach
Abacus, Vol. 47, Issue 2, pp. 182-204, 2011
 Ming‐Yuan Leon Li and Nen-Chen Richard Hwang
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: June 06, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Value Relevance of Transparency and Corporate Governance in Malaysia Before and after the Asian Financial Crisis
Abacus, Vol. 47, Issue 2, pp. 205-233, 2011
 Richard Donald Morris , Tam Pham and Sidney J. Gray
University of New South Wales (UNSW) - School of Accounting , affiliation not provided to SSRN and University of Sydney
Date Posted: June 06, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper What Do Investment Banks Truly Bring to the Table?
Abacus, Vol. 47, Issue 2, pp. 121-157, 2011
 André Gygax and Stephanie S. Ong
University of Melbourne - Department of Finance and affiliation not provided to SSRN
Date Posted: June 06, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Accounting's Latent Classicism: Revisiting Classical Management Origins
Abacus, Vol. 47, Issue 2, pp. 234-265, 2011
 Lee D. Parker and Philip A. Ritson
University of South Australia - School of Commerce and University of Adelaide - School of Commerce
Date Posted: June 06, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Assessing the Impact of Fair-Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach
Abacus, Vol. 47, No. 1, pp. 61-84, 2011
 Gonzalo Rodriguez-Perez , John Slof , Magda Sola , Margarita Torrent and Immaculda Vilardell
affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: March 07, 2011
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Client Risk Factors and Audit Resource Allocation Decisions
Abacus, Vol. 47, Issue 1, pp. 85-108, 2011
 Theodore J. Mock and Arnold Wright
University of Southern California and Northeastern University - Accounting Area
Date Posted: March 07, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Environmental Reporting and its Relation to Corporate Environmental Performance
Abacus, Vol. 47, No. 1, pp. 27-60, 2011
 Peter Clarkson , Michael Overell and Larelle Law Chapple
University of Queensland - Business School , affiliation not provided to SSRN and QUT School of Business
Date Posted: March 07, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Governance Transparency and Capital Allocation: A Note
Abacus, Vol. 47, No. 1, pp. 109-118, 2011
 Wen He
University of New South Wales (UNSW)
Date Posted: March 07, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper On the Determinants of Optimism in Financial Analyst Earnings Forecasts: The Effect of the Market's Ability to Adjust for the Bias
Abacus, Vol. 47, No. 1, pp. 1-26, 2011
 Irene Karamanou
University of Cyprus - Department of Public and Business Administration
Date Posted: March 07, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Accounting-Based Probabilistic Prediction of ROE, the Residual Income Valuation Model and the Assessment of Mispricing in the Swedish Stock Market
Abacus, Vol. 46, Issue 4, pp. 387-418, 2010
 Stina Skogsvik and Kenth Skogsvik
Stockholm School of Economics and Stockholm School of Economics
Date Posted: December 19, 2010
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper How Do Firms Implement Impairment Tests of Goodwill?
Abacus, Vol. 46, No. 4, pp. 419-446, 2010
 Christian Petersen and Thomas Plenborg
Copenhagen Business School and Copenhagen Business School
Date Posted: December 19, 2010
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of His Ninety-Fifth Birthday
Abacus, Vol. 46, No. 4, pp. 464-505, 2010
 Yuji Ijiri and Toshiyuki Sueyoshi
Carnegie Mellon University and affiliation not provided to SSRN
Date Posted: December 19, 2010
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Auditing, Reasoning Systems, Reporting Frameworks, and Accounting Policy Risk: A Response to Alexander
Abacus, Vol. 46, No. 4, pp. 455-463, 2010
 Wally Smieliauskas , Russell Craig and Joel Amernic
University of Toronto - Rotman School of Management , University of Canterbury and University of Toronto - Rotman School of Management
Date Posted: December 19, 2010
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Material Misstatement of What? A Comment on Smieliauskas et al., A Proposal to Replace 'True and Fair View' with 'Acceptable Risk of Material Misstatement'
Abacus, Vol. 46, No. 4, pp. 447-454, 2010
 David J. A. Alexander
University of Birmingham Business School
Date Posted: December 19, 2010
Accepted Paper Series
1 downloads


 

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