Archived Articles
Return to main indexSpecial Issue: International Accounting Policy Forum 2006
(In collaboration with the Institute of Chartered Accountants in England and Wales)
See also the Special Issue page, where you can download and read the presented papers.
Introduction by Robert Hodgkinson
International Financial Reporting Standards (IFRS): pros and cons for investors
(Ray Ball)
Discussion: (David Damant)
Disclosure and the cost of capital: what do we know?
(Christine A Botosan)
Discussion: (Stephen Cooper)
Motives for disclosure and non-disclosure: a framework and review of the evidence
(Russell Lundholm, Matt Van Winkle)
Discussion: (Ken Lever)
What has the invisible hand achieved?
(Ross L Watts)
Discussion: (Ian Mackintosh)
Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?
(Rob Gray)
Discussion: (Mark Moody-Stuart)
How can business reporting be improved? A research perspective
(Martin Walker)
Discussion: (Lindsay Tomlinson)
Volume 36 No 4 2006
In Memoriam: Sally Aisbitt
Dividend valuation, trading and transactions costs: the 1997 partial abolition of dividend tax credit repayments
(Lynn Hodgkinson, Kevin Holland, Richard HG Jackson)
The road to uniformity: accounting change in UK voluntary hospitals
(Neil Robson)
Governance and takeovers: are public-to-private transactions different from traditional acquisitions of listed corporations?
(Charlie Weir, Mike Wright)
The impact of depreciation-type adjustments on the distribution of accounting earnings
(John R Hillier, Roger J Willett)
A research note:
Fair value and executory contracts: moving the boundaries in international financial reporting
(Peter Walton)
Correction:
A ranking of accounting research output in the European region
(Kam C Chan, Carl R Chen, Louis TW Cheng)
Book review:
R Anthony Rayman, Accounting Standards: true or false?
Volume 36 No 3 2006
Obituary: Professor William Threipland Baxter
The distribution of earnings relative to targets in the European Union
(Holger Daske, Günther Gebhardt, Stuart McLeay)
An empirical assessment of the Feltham-Ohlson models considering the sign of abnormal earnings
(Begoña Giner, Raul Iñiguez)
The ABI guidelines for share-based incentive schemes: setting the hurdle too high?
(Brian GM Main)
The Determinants of the UK Big Firm premium
(KP McMeeking, KV Peasnell, PF Pope)
The survival of international differences under IFRS: towards a research agenda
(Christopher Nobes)
Volume 36 No 2 2006
A new method for ranking academic journals in accounting and finance
(Vivien Beattie, Alan Goodacre)
Investigating the return predictability of changes in corporate borrowing
(Edward Lee, Konstantinos Stathopoulos, Mark Hon)
An empirical investigation of 'closeness to cash' as a determinant of earnings response coefficients
(Gnanakumar Visvanathan)
Deprival value and fair value: a reinterpretation and a reconciliation
Tony van Zijl, Geoffrey Whittington
Book Review:
Cristiano Busco, Mark Frigo, Elena Giovannoni, Angelo Riccaboni and Robert Scapens. The role of performance measurement systems within global organisations
(Laura F Spira)
Volume 36 No 1 2006
A ranking of accounting research output in the European region
(Kam C Chan, Carl R Chen, Louis TW Cheng)
A bridge too far: a common conceptual framework for commercial and public benefit entities
(Sheila Ellwood, Sue Newbury)
Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets
(Steven J Maijoor, Ann Vanstraelen)
Book Reviews:
Stephen Morrow. The Business of Football: Image Management in Narrative Communication
(Mike Jones)
Donna L Street. Inside G4 + 1: The working group's role in the evolution of the International Accounting Standard setting process
(Christopher Nobes)
