Archived Articles

ARTICLES (by author)

• Al-Attar, Ali; Hussain, Simon and Zuo, Ling Yan;
  Earnings quality, bankruptcy risk and future cash flows.
• Barker, Richard and Imam, Shahed;
  Analysts' perceptions of 'earnings quality'.
• Basu, Sudipta and Waymire, Gregory;
  Has the importance of intangibles really grown? And if so, why?. (S)
• Bugeja, Martin and da Silva Rosa, Raymond;
  Taxation of shareholder capital gains and the choice of payment method in takeovers.
• Carrera, Nieves; Carmona, Salvador and Gutiérrez, Isabel;
  Human capital, age and job stability: evidence from Spanish certified auditors (1976-1988).
• Citron, David and Wright, Mike;
  Bankruptcy costs, leverage and multiple secured creditors: the case of management buy-outs.
• Edwards, John Richard and Walker, Stephen P.;
  Occupational differentiation and exclusion in early Canadian accountancy.
• Ittner, Christopher D.;
  Does measuring intangibles for management purposes improve performance? A review of the evidence.
  Discussion: Julian Heslop. (S)
• Jones, Michael John;
  The role of change agents and imitation in the diffusion of an idea: charge and discharge accounting.
• Lau, Chong M.; Wong, Kuan M. and Eggleton, Ian R.C.;
  Fairness of performance evaluation procedures and job satisfaction: the role of outcome-based and non-outcome-based effects.
• Li, Jing; Pike, Richard and Haniffa, Roszaini;
  Intellectual capital disclosure and corporate governance structure in UK firms.
• Marston, Claire;
  Investor relations meetings: evidence from the top 500 UK companies.
• Oswald, Dennis and Young, Steven;
  Tax-efficient irregular payout methods: the case of B share schemes and capital repayments via a court-approved scheme of arrangement.
• Rainsbury, Elizabeth A; Bradbury, Michael E. and Cahan, Steven F.;
  Firm characteristics and audit committees complying with 'best practice' membership guidelines.
• Sharma, Divesh S.; Boo, El'fred and Sharma, Vineeta D.;
  The impact of non-mandatory corporate governance on auditors' client acceptance, risk and planning judgments.
• Singh, Inderpal and Van der Zahn, J-L. W. Mitchell;
  Determinants of intellectual capital disclosure in prospectuses of initial public offerings.
• Skinner, Douglas J.;
  Accounting for intangibles - a critical review of policy recommendations.
  Discussion: Peter Elwin; Rejoinder: Baruch Lev; Reply to Lev: Douglas J Skinner.(S)
• Stark, Andrew W.;
  Intangibles and research - an overview with a specific focus on the UK.
  Discussion: Alan Mackay. (S)
• Wyatt, Anne;
  What financial and non-financial information on intangibles is value-relevant? A review of the evidence.
  Discussion: Jed Wrigley. (S)

ARTICLES (by title)

• Accounting for intangibles - a critical review of policy recommendations
  by Douglas J. Skinner. Discussion: Peter Elwin; Rejoinder: Baruch Lev; Reply to Lev: Douglas J Skinner. (S)
• Analysts' perceptions of 'earnings quality'
  by Richard Barker and Shahed Imam.
• Bankruptcy costs, leverage and multiple secured creditors: the case of management buy-outs
  by David Citron and Mike Wright.
• Determinants of intellectual capital disclosure in prospectuses of initial public offerings
  by Inderpal Singh and J-L. W. Mitchell Van der Zahn.
• Does measuring intangibles for management purposes improve performance? A review of the evidence
  by Christopher D Ittner. Discussion: Julian Heslop (S).
• Earnings quality, bankruptcy risk and future cash flows
  by Ali Al-Attar, Simon Hussain and Ling Yan Zuo.
• Fairness of performance evaluation procedures and job satisfaction: the role of outcome-based and non-outcome-based effects
  by Chong M. Lau, Kuan M. Wong and Ian R.C. Eggleton.
• Firm characteristics and audit committees complying with 'best practice' membership guidelines
  by Elizabeth A Rainsbury, Michael E. Bradbury and Steven F. Cahan.
• Has the importance of intangibles really grown? And if so, why?
  by Sudipta Basu and Gregory Waymire. (S)
• Human capital, age and job stability: evidence from Spanish certified auditors (1976-1988)
  by Nieves Carrera, Salvador Carmona and Isabel Gutiérrez.
• Intangibles and research - an overview with a specific focus on the UK
  by Andrew W. Stark. Discussion: Alan Mackay. (S)
• Intellectual capital disclosure and corporate governance structure in UK firms
  by Jing Li, Richard Pike and Roszaini Haniffa.
• Investor relations meetings: evidence from the top 500 UK companies
  by Claire Marston.
• Occupational differentiation and exclusion in early Canadian accountancy
  by John Richard Edwards and Stephen P Walker.
• Taxation of shareholder capital gains and the choice of payment method in takeovers
  by Martin Bugeja and Raymond da Silva Rosa.
• Tax-efficient irregular payout methods: the case of B share schemes and capital repayments via a court-approved scheme of arrangement
  by Dennis Oswald and Steven Young.
• The impact of non-mandatory corporate governance on auditors' client acceptance, risk and planning judgments
  by Divesh S. Sharma, El'fred Boo and Vineeta D. Sharma.
• The role of change agents and imitation in the diffusion of an idea: charge and discharge accounting
  by Michael John Jones.
• What financial and non-financial information on intangibles is value-relevant? A review of the evidence
  by Anne Wyatt. Discussion: Jed Wrigley. (S)

BOOKS REVIEWED

• Benston, George J.; Bromwich, Michael; Litan, Robert E. and Wagenhofer, Alfred; Worldwide Financial Reporting - The Development and Future of Accounting Standards.
• Camfferman, Kees and Zeff, Stephen A. Financial Reporting and Global Capital Markets. A History of the International Accounting Standards Committee, 1973-2000.
• Guthrie, J.; Petty, R. and Ricceri, F.; Intellectual Capital Reporting: Lessons from Hong Kong and Australia.
• Power, Michael; Organized Uncertainty: Designing a World of Risk Management.
• Unerman, Jeffery; Guthrie, James and Striukova, Ludmila; UK Reporting of Intellectual Capital.
• Walton, P. (ed.), The Routledge Companion to Fair Value and Financial Reporting.

(S) - SPECIAL ISSUE: INTERNATIONAL ACCOUNTING FORUM 2008

• Introduction Robert Hodgkinson

Articles

• Has the importance of intangibles really grown? And if so, why? Sudipta Basu, Gregory Waymire
• Accounting for intangibles - a critical review of policy recommendations Douglas J. Skinner (Discussion Peter Elwin; Rejoinder Baruch Lev; Reply to Lev: Douglas J. Skinner)
• What financial and non-financial information on intangibles is value-relevant? A review of the evidence Anne Wyatt (Discussion Jed Wrigley)
• Does measuring intangibles for management purposes improve performance? A review of the evidence Christopher D. Ittner (Discussion Julian Heslop)
• Intangibles and research - an overview with a specific focus on the UK Andrew W. Stark (Discussion Alan Mackay)