Archived Articles

Volume 39 Number 1 2009

Earnings management or forecast guidance to meet analyst expectations?

Vasiliki E. Athanasakou, Norman C. Strong and Martin Walker

The effects of voluntary disclosure and dividend propensity on prices leading earnings

Khaled Hussainey, Martin Walker

Non-linear equity valuation

Ali Ataullah, Huw Rhys, Mark Tippett

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Volume 39 Number 2 2009

Does graph disclosure bias reduce the cost of equity capital?

Flora Muiño, Marco Trombetta

Value-relevance of presenting changes in fair value of investment properties in the income statement: evidence from Hong Kong

Stella So, Malcolm Smith

Earnings quality in ex-post failed firms

Juan Manuel García Lara, Beatriz García Osma, Evi Neophytou

Selection bias and the Big Four premium: new evidence using Heckman and matching models

Mark A. Clatworthy, Gerald H. Makepeace, Michael J. Peel

Book review

Editors: John Richard Edwards and Stephen P. Walker, The Routledge Companion to Accounting History

Brian West

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Volume 39 Number 3 2009

Please see Special Issue: International Accounting Policy Forum 2009

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Volume 39 Number 4 2009

The accruals anomaly – can implementable portfolio strategies be developed that are profitable net of transactions costs in the UK?

Nuno Soares, Andrew W. Stark

Bounded variation and the asymmetric distribution of scaled earnings

Demetris Christodoulou, Stuart McLeay

Integrating accounting and statistics: forecasting, budgeting and production planning at the American Telephone and Telegraph Company during the 1920s

Nandini Chandar, Paul J. Miranti

Fairness in performance evaluation and its behavioural consequences

Mahfud Sholihin, Richard Pike

The importance of being fair: an analysis of IFRS regulation and practice – a Comment

Christopher Nobes

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Volume 39 Number 5 2009

Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US

Sidney J. Gray, Cheryl L. Linthicum, Donna L. Street

Cross-border information transfers: evidence from profit warnings issued by European firms

Paulo Alves, Peter F. Pope, Steven Young

On the emergence of strategic management accounting: an institutional perspective

Yi Ma, Mike Tayles

On the relation between corporate governance compliance and operating performance

Heidi Vander Bauwhede