Archived Articles

Index to Volume 39 — 2009

ARTICLES (by author)

• Alves, Paulo, Pope, Peter F. and Young, Steven;
  Cross-border information transfers: evidence from profit warnings issued by European firms.
• Ataullah, Ali, Rhys, Huw and Tippett, Mark;
  Non-linear equity valuation.
• Athanasakou, Vasiliki E.; Strong, Norman C. and Walker, Martin;
  Earnings management or forecast guidance to meet analyst expectations?
• Barr, Nicholas;
  International trends in pension provision. (S)
• Bauwhede, Heidi Vander;
  On the relation between corporate governance compliance and operating performance.
• Chandar, Nandini and Miranti, Paul J.;
  Integrating accounting and statistics: forecasting, budgeting and production planning at the American Telephone and Telegraph Company during the 1920s.
• Christodoulou, Demetris and McLeay, Stuart;
  Bounded variation and the asymmetric distribution of scaled earnings.
• Clatworthy, Mark A.; Makepeace, Gerald H. and Peel, Michael J.;
  Selection bias and the Big Four premium: new evidence using Heckman and matching models.
• Cowton, Christopher J.;
  Accounting and the ethics challenge: re-membering the professional body. (S)
• Glaum, Martin;
  Pension accounting and research: a review. (S)
• Gray, Sidney J., Linthicum, Cheryl L. and Street, Donna L.;
  Have 'European' and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US.
• Hussainey, Khaled and Walker, Martin;
  The effects of voluntary disclosure and dividend propensity on prices leading earnings.
• Kiosse, Paraskevi Vicky and Peasnell, Ken;
  Have changes in pension accounting changed pension provision? A review of the evidence. (S)
• Landsman, Wayne;
  Issues for preparers when there are changes in accounting standards. (S)
• Lara, Juan Manuel García;
  Osma, Beatriz García and Neophytou, Evi; Earnings quality in ex-post failed firms.
• Ma, Yi and Tayles, Mike;
  On the emergence of strategic management accounting: an institutional perspective.
• Meeks, Geoff and Swann, G.M. Peter;
  Accounting standards and the economics of standards. (S)
• Muiño, Flora and Trombetta, Marco;
  Does graph disclosure bias reduce the cost of equity capital?
• Napier, Christopher J.;
  The logic of pension accounting. (S)
• Nobes, Christopher;
  The importance of being fair: an analysis of IFRS regulation and practice – a Comment.
• Sholihin, Mahfud and Pike, Richard;
  Fairness in performance evaluation and its behavioural consequences.
• So, Stella and Smith, Malcolm;
  Value-relevance of presenting changes in fair value of investment properties in the income statement: evidence from Hong Kong.
• Soares, Nuno and Stark, Andrew W.;
  The accruals anomaly – can implementable portfolio strategies be developed that are profitable net of transactions costs in the UK?

ARTICLES (by title)

• Accounting and the ethics challenge: re-membering the professional body
  by Christopher J. Cowton. (S)
• Accounting standards and the economics of standards
  by Geoff Meeks and G.M. Peter Swann. (S)
• Bounded variation and the asymmetric distribution of scaled earnings
  by Demetris Christodoulou and Stuart McLeay.
• Cross-border information transfers: evidence from profit warnings issued by European firms
  by Paulo Alves, Peter F. Pope and Steven Young.
• Does graph disclosure bias reduce the cost of equity capital?
  by Flora Muiño and Marco Trombetta.
• Earnings management or forecast guidance to meet analyst expectations?
  by Vasiliki E Athanasakou, Norman C. Strong and Martin Walker.
• Earnings quality in ex-post failed firms
  by Juan Manuel García Lara, Beatriz García Osma and Evi Neophytou.
• Fairness in performance evaluation and its behavioural consequences
  by Mahfud Sholihin and Richard Pike.
• Have changes in pension accounting changed pension provision? A review of the evidence
  by Paraskevi Vicky Kiosse and Ken Peasnell. (S)
• Have 'European' and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US
  by Sidney J. Gray, Cheryl L. Linthicum and Donna L. Street.
• Integrating accounting and statistics: forecasting, budgeting and production planning at the American Telephone and Telegraph Company during the 1920s
  by Nandini Chandar and Paul J. Miranti.
• International trends in pension provision
  by Nicholas Barr. (S)
• Issues for preparers when there are changes in accounting standards
  by Wayne Landsman. (S)
• Non-linear equity valuation
  by Ali Ataullah, Huw Rhys and Mark Tippett.
• On the emergence of strategic management accounting: an institutional perspective
  by Yi Ma and Mike Tayles.
• On the relation between corporate governance compliance and operating performance
  by Heidi Vander Bauwhede.
• Pension accounting and research: a review
  by Martin Glaum. (S)
• Selection bias and the Big Four premium: new evidence using Heckman and matching models
  by Mark A. Clatworthy, Gerald H. Makepeace and Michael J. Peel.
• The accruals anomaly – can implementable portfolio strategies be developed that are profitable net of transactions costs in the UK?
  by Nuno Soares and Andrew W. Stark.
• The effects of voluntary disclosure and dividend propensity on prices leading earnings
  by Khaled Hussainey and Martin Walker.
• The importance of being fair: an analysis of IFRS regulation and practice
  – a Comment by Christopher Nobes.
• The logic of pension accounting
  by Christopher J. Napier. (S)
• Value-relevance of presenting changes in fair value of investment properties in the income statement: evidence from Hong Kong
  by Stella So and Malcolm Smith.

BOOK REVIEWED

• Edwards, John Richard and Walker, Stephen P. (Eds.);
  The Routledge Companion to Accounting History.

(S) – SPECIAL ISSUE: INTERNATIONAL ACCOUNTING FORUM 2009

• Introduction Robert Hodgkinson

Articles

• Accounting and the ethics challenge: re-membering the professional body Christopher J. Cowton
• Accounting standards and the economics of standards Geoff Meeks and G.M. Peter Swann
• International trends in pension provision Nicholas Barr (Discussion: Manuel Paraita.)
• The logic of pension accounting Christopher J. Napier (Discussion: Peter Elwin.)
• Have changes in pension accounting changed pension provision? A review of the evidence Paraskevi Vicky Kiosse and Ken Peasnell (Discussion: Paul Rangecroft.)
• Pension accounting and research: A review Martin Glaum(Discussion: pensions accounting and the investor: Carsten Zielke.)
• Issues for preparers when there are changes in accounting standards Wayne Landsman