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1.

Harmonization and the Conceptual Framework: An International Perspective

Abacus, Vol. 39, pp. 375-387, October 2003
Number of pages: 13 Posted: 08 Mar 2004
Accepted Paper Series
University of Sydney – School of Business and The University of Sydney - Discipline of Accounting
Downloads 44
2.

Principles- versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy

Abacus, Vol. 42, No. 2, pp. 165-188, June 2006
Number of pages: 24 Posted: 12 Jun 2006
Accepted Paper Series
Emory University - Department of Accounting, London School of Economics and University of Graz
Downloads 40
3.

Proportionate Growth and the Theoretical Foundations of Financial Ratios

Abacus, Vol. 38, No. 3, pp. 297-316, 2002
Number of pages: 20 Posted: 11 Jan 2003
Accepted Paper Series
The University of Sydney and University of Algarve
Downloads 39
4.

Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information

Abacus, Vol. 40, No. 1, pp. 21-48, February 2004
Number of pages: 28 Posted: 15 Mar 2004
Accepted Paper Series
University of California, Davis - Graduate School of Management, Stanford University Law School and St. John's University School of Law
Downloads 38
5.

The Conceptual Framework as a Coherent System for the Development of Accounting Standards

Abacus, Vol. 39, pp. 310-324, October 2003
Number of pages: 15 Posted: 03 Mar 2004
Accepted Paper Series
UNSW Australia Business School, School of Accounting
Downloads 36
6.

Commonwealth Convergence Toward a Narrower Scope of Auditor Liability to Third Parties for Negligent Misstatements

Abacus, Vol. 38, No. 3, pp. 425-464, 2002
Number of pages: 40 Posted: 23 Dec 2002
Accepted Paper Series
Florida Gulf Coast University - Department of Accounting, Finance & Business Law, Florida State University - College of Business, Griffith University - School of Accounting and Finance and University of Waterloo - School of Accountancy
Downloads 35
7.

An Evolving Conceptual Framework?

Abacus, Vol. 39, pp. 279-297, October 2003
Number of pages: 19 Posted: 04 Mar 2004
Accepted Paper Series
The University of Sydney - Discipline of Accounting and University of Newcastle, Australia - Department of Accounting & Finance
Downloads 34
8.

Earnings Management Around Share Repurchases: A Note

Abacus, Vol. 39, pp. 262-272, June 2003
Number of pages: 11 Posted: 21 Sep 2003
Accepted Paper Series
University of Cyprus, University of Florida - Fisher School of Accounting, PriceWaterhouseCoopers LLP - Nicosia and Washburn University
Downloads 34
9.

Implications for the Conceptual Framework Arising from Accounting for Financial Instruments

Abacus, Vol. 39, pp. 388-397, October 2003
Number of pages: 10 Posted: 08 Jan 2004
Accepted Paper Series
Massey University
Downloads 34
10.

The Information Content of Management's Prospective Comments in Financially Distressed Companies: A Note

Abacus, Vol. 38, No. 2, pp. 280-295, 2002
Number of pages: 16 Posted: 23 Dec 2002
Accepted Paper Series
Nanyang Technological University (NTU) - Nanyang Business School and UNSW Australia Business School, School of Accounting
Downloads 34
11.

Breach of Contract and the New Remedy of Account of Profits

Abacus, Vol. 38, No. 3, pp. 406-424, 2002
Number of pages: 19 Posted: 23 Dec 2002
Accepted Paper Series
University of Canterbury and University of South Australia - Division of Business and Enterprise - Centre for Applied Economics
Downloads 32
12.

Customer Profitability Analysis Reports for Resource Allocation: The Role of Complex Marketing Environments

Abacus, Vol. 40, No. 2, pp. 238-258, June 2004
Number of pages: 21 Posted: 16 Jun 2004
Accepted Paper Series
KU Leuven, Katholieke Universiteit Leuven and KU Leuven - Faculty of Business and Economics (FEB)
Downloads 32
13.

Discussion of daske and gebhardt

Abacus, Vol. 42, Issue 3-4, pp. 499-502, September 2006
Number of pages: 4 Posted: 17 Oct 2006
Accepted Paper Series
Queensland University of Technology
Downloads 32
14.

Forty Years 'On The Fringe'

Abacus, Vol. 40, No. 1, i-iv, 2004
Number of pages: 4 Posted: 10 Mar 2004
Accepted Paper Series
The University of Sydney - Discipline of Accounting
Downloads 32
15.

Reporting Performance: Comprehensive Income and its Components

Abacus, Vol. 39, pp. 325-339, October 2003
Number of pages: 15 Posted: 08 Mar 2004
Accepted Paper Series
The University of Sydney Business School
Downloads 32
16.

Size and Investment Performance: A Research Note

Abacus, Vol. 41, No. 1, pp. 55-65, February 2005
Number of pages: 11 Posted: 02 Feb 2005
Accepted Paper Series
Commonwealth Bank of Australia and Capital Markets CRC Limited
Downloads 32
17.

A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks

Abacus, Vol. 40, No. 3, pp. 321-341, October 2004
Number of pages: 21 Posted: 07 Oct 2004
Accepted Paper Series
University of Sydney and University of Newcastle, Australia - Department of Accounting & Finance
Downloads 31
18.

A True and Fair View of the Principles/Rules Debate

Abacus, Vol. 42, No. 2, pp. 132-164, June 2006
Number of pages: 33 Posted: 12 Jun 2006
Accepted Paper Series
University of Birmingham Business School and Tennessee State University
Downloads 31
19.

Is Index Performance Achievable? An Analysis of Australian Equity Index Funds

Abacus, Vol. 38, No. 2, pp. 200-214, 2002
Number of pages: 15 Posted: 23 Dec 2002
Accepted Paper Series
The University of Sydney - Discipline of Finance and Capital Markets CRC Limited
Downloads 31
20.

Keeping Watch! Recounting Twenty-Five Years of the Office of Chief Accountant, U.S. Securities and Exchange Commission, 1976-2001

Abacus, Vol. 39, pp. 147-185, June 2003
Number of pages: 39 Posted: 21 Sep 2003
Accepted Paper Series
Case Western Reserve University - Department of Accountancy, Radford University - College of Business and Economics and Virginia Commonwealth University (VCU) - Department of Accounting
Downloads 31
21.

Measurement: A Way Forward

Abacus, Vol. 39, pp. 356-374, October 2003
Number of pages: 19 Posted: 08 Mar 2004
Accepted Paper Series
affiliation not provided to SSRN and University of Sydney – School of Business
Downloads 31
22.

Modern Costing Innovations and Legitimation: A Health Care Study

Abacus, Vol. 40, No. 1, pp. 1-20, February 2004
Number of pages: 20 Posted: 07 Apr 2004
Accepted Paper Series
Politecnico di Milano - Dipartimento di Ingegneria Gestionale and IPSAR, University of Edinburgh Business School

Multiple version iconThere are 2 versions of this paper

Downloads 31
23.

Objectives of Financial Reporting

Abacus, Vol. 39, pp. 340-355, October 2003
Number of pages: 16 Posted: 08 Mar 2004
Accepted Paper Series
affiliation not provided to SSRN
Downloads 31
24.

On the Relevance and Comparability of Segmental Data

Abacus, Vol. 38, No. 2, pp. 215-234, 2002
Number of pages: 20 Posted: 15 Nov 2002
Accepted Paper Series
University of Glasgow - Glasgow Business School - Department of Accounting & Finance and Thames Valley University - Professional Studies

Multiple version iconThere are 2 versions of this paper

Downloads 31
25.

The Effects of Tolerance for Ambiguity and Uncertainty on the Appropriateness of Accounting Performance Measures

Abacus, Vol. 41, No. 3, pp. 241-264, October 2005
Number of pages: 24 Posted: 04 Nov 2005
Accepted Paper Series
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 31
26.

Forum: The Accounting Conceptual Framework: Introduction

Abacus, Vol. 39, pp. 273-278, October 2003
Number of pages: 6 Posted: 03 Mar 2004
Accepted Paper Series
University of Sydney
Downloads 30
27.

'True and Fair' and 'Fair Value' - Accounting and Legal Will-o-the-Wisps

Abacus, Vol. 41, No. 2, pp. 1-8, June 2005
Number of pages: 8 Posted: 15 Jun 2005
Accepted Paper Series
The University of Sydney - Discipline of Accounting and University of Newcastle, Australia - Department of Accounting & Finance
Downloads 29
28.

Accounting for Private Estates and the Household in the Twentieth-Century BC Middle Kingdom, Ancient Egypt

Abacus, Vol. 38, No. 2, pp. 235-262, 2002
Number of pages: 28 Posted: 15 Nov 2002
Accepted Paper Series
Cardiff Business School - Accounting and Finance Section
Downloads 29
29.

An Application of Data Envelopment Analysis to the Evaluation of Audit Risk

Abacus, Vol. 38, No. 2, pp. 263-279, 2002
Number of pages: 17 Posted: 15 Nov 2002
Accepted Paper Series
Massey University and University of Auckland - Business School
Downloads 29
30.

Board and Monitoring Committee Independence

Abacus, Vol. 39, pp. 211-232, June 2003
Number of pages: 22 Posted: 21 Sep 2003
Accepted Paper Series
University of Southern Queensland and University of Southern Queensland
Downloads 29
31.

Determinants of Accounting Innovation Implementation

Abacus, Vol. 41, No. 3, pp. 217-240, October 2005
Number of pages: 24 Posted: 04 Nov 2005
Accepted Paper Series
University of Melbourne, Department of Accounting and Amsterdam Business School
Downloads 29
32.

Dirty Surplus Accounting Flows and Valuation Errors

Abacus, Vol. 42, No. 3-4, pp. 302-344, September 2006
Number of pages: 43 Posted: 17 Oct 2006
Accepted Paper Series
ISCTE-IUL Instituto Universitário de Lisboa, Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 29
33.

Public Sector Outsourcing as an Exchange Option

Abacus, Vol. 38, No. 2, pp. 153-176, 2002
Number of pages: 24 Posted: 23 Nov 2002
Accepted Paper Series
University of Wollongong - School of Accounting, Economics & Finance
Downloads 29
34.

'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups

Abacus, Vol. 39, No. 1, pp. 42-65, 2003
Number of pages: 24 Posted: 07 Aug 2003
Accepted Paper Series
China Europe International Business School (CEIBS), HEC Paris - Economics & Decision Sciences and HEC Paris - Accounting and Management Control Department
Downloads 28
35.

The Impact of the Type of Accounting Standards on Judgments

Abacus, Vol. 40, No. 1, pp. 76-93, February 2004
Number of pages: 18 Posted: 10 Mar 2004
Accepted Paper Series
University of Newcastle - Faculty of Business and Law and UNSW Australia Business School, School of Accounting
Downloads 28
36.

Earnings Persistence, Losses and the Estimation of Earnings Response Coefficients

Abacus, Vol. 38, No. 1, pp. 121-133, 2002
Number of pages: 13 Posted: 24 Apr 2002
Accepted Paper Series
University College, Cork
Downloads 27
37.

Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case

Abacus, Vol. 39, pp. 186-210, June 2003
Number of pages: 25 Posted: 21 Sep 2003
Accepted Paper Series
Swinburne University of Technology
Downloads 27
38.

International Financial Reporting Standards and Experts Perceptions of Disclosure Quality

Abacus, Vol. 42, No. 3-4, pp. 461-498, September 2006
Number of pages: 38 Posted: 17 Oct 2006
Accepted Paper Series
University of Mannheim - Accounting and Taxation and Goethe Universität Frankfurt am Main
Downloads 27
39.

Professional Accounting Standards and the Public Sector - A Mismatch

Abacus, Vol. 41, No. 2, pp. 138-158, June 2005
Number of pages: 21 Posted: 20 Jun 2005
Accepted Paper Series
Australian National University (ANU) - School of Business and Information Management
Downloads 27
40.

The Value Relevance of Financial Institutions' Fair Value Disclosures: A Study in the Difficulty of Linking Unrealized Gains and Losses to Equity Values

Abacus, Vol. 38, No. 1, pp. 1-15, 2002
Number of pages: 15 Posted: 24 Apr 2002
Accepted Paper Series
Gabelli School of Business, Fordham University
Downloads 27
41.

Accounting Practice Harmony, Accounting Regulation and Firm Characteristics

Abacus, Vol. 38, No. 1, pp. 46-77, 2002
Number of pages: 32 Posted: 24 Apr 2002
Accepted Paper Series
Massey University - School of Accountancy, affiliation not provided to SSRN and School of Accountancy, Massey University
Downloads 26
42.

Asset Write-Offs - Managerial Incentives and Macroeconomic Factors

Abacus, Vol. 38, No. 1, pp. 134-151, 2002
Number of pages: 18 Posted: 24 Apr 2002
Accepted Paper Series
National University of Singapore (NUS) - Department of Accounting and affiliation not provided to SSRN
Downloads 26
43.

Rules, Principles and Judgments in Accounting Standards

Abacus, Vol. 42, No. 2, pp. 189-204, June 2006
Number of pages: 16 Posted: 12 Jun 2006
Accepted Paper Series
affiliation not provided to SSRN, Massey University and UNITEC Institute of Technology - School of Accountancy, Law and Finance
Downloads 26
44.

The Distributional Properties of the Debt to Equity Ratio: Some Implications for Empirical Research

Abacus, Vol. 43, No. 2, pp. 111-135, June 2007
Number of pages: 25 Posted: 24 May 2007
Accepted Paper Series
Loughborough University - Business School, Loughborough University and Loughborough University - Business School
Downloads 26
45.

Update on Initiatives, Including Quarterly Publication from 2006

Abacus, Vol. 41, No. 3, pp. i-iii, October 2005
Number of pages: 3 Posted: 04 Nov 2005
Accepted Paper Series
The University of Sydney - Discipline of Accounting
Downloads 26
46.

Expert Reports in Australian Takeovers: Fees and Quality

Abacus, Vol. 41, No. 3, pp. 307-322, October 2005
Number of pages: 16 Posted: 04 Nov 2005
Accepted Paper Series
University of Technology, Sydney, University of Western Australia - Department of Accounting and Finance and University of Sydney
Downloads 25
47.

Judgment and Decision Making in Project Continuation: A Study of Students as Surrogates for Experienced Managers

Abacus, Vol. 40, pp. 94-116, February 2004
Number of pages: 23 Posted: 06 Jul 2004
Accepted Paper Series
San Jose State University - Donald and Sally Lucas Graduate School of Business and University of California, Irvine - Accounting Area

Multiple version iconThere are 2 versions of this paper

Downloads 25
48.

Research Note: Revisiting Fair Value Accounting - Measuring Commercial Banks' Liabilities

Abacus, Vol. 39, pp. 250-261, June 2003
Number of pages: 12 Posted: 21 Sep 2003
Accepted Paper Series
University of Sydney
Downloads 25
49.

A Statement of Accounting Concepts for Level 1 of the Conceptual Framework?

Abacus, Vol. 39, pp. 398-414, October 2003
Number of pages: 17 Posted: 03 Mar 2004
Accepted Paper Series
University of New England (Australia) - Department of Accounting and Finance Studies
Downloads 24
50.

Domestic Practice, Comparative International Analyses and Accounting Discretion - Italian Savings Banks' Pension Cost Accounting

Abacus, Vol. 39, No. 1, pp. 66-81, 2003
Number of pages: 16 Posted: 14 Aug 2003
Accepted Paper Series
Second University of Naples - Department of Economics
Downloads 24