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Abacus J-Z
A Journal of Accounting, Finance and Business Studies

Volume 1(1) 1965 to Volume 53(4) 2017

A-I  |  J-Z

Recent Updates: 2014 201520162017

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Abacus Homepage | Journal Bibliographies Main Page

Jaafar, A. and S. McLeay. 2007. Country effects and sector effects on the harmonization of accounting policy choice. Abacus 43(2): 156-189.

Jack, S. M. 1966. An historical defence of single entry book-keeping. Abacus 2(2): 137-158.

Jack, S. M. 1967. A note on F. P. Barnard: The casting counter and the counting board: A chapter in the history of numismatics and early arithmetic. Abacus 3(1): 80-82.

Jaggi, B. and N. Baydoun. 2001. Evaluation of extraordinary and exceptional items disclosed by Hong Kong companies. Abacus 37(2): 217-232.

Jamal, K. and S. Sunder. 2014. Monopoly versus competition in setting accounting standards. Abacus 50(4): 369-385.

Jeacle, I. 2005. Accounting and the construction of taste: Standard labour costs and the Georgian cabinet-maker. Abacus 41(2): 117-137.

Jiang, H., A. Habib and R. Gong. 2015. Business cycle and management earnings forecasts. Abacus 51(2): 279-310.

Johnstone, D. 2002. Public sector outsourcing as an exchange option. Abacus 38(2): 153-176.

Johnstone, D. 2007. Discussion of Altman and Sabato. Abacus 43(3): 358-362.

Johnstone, D. 2016. Editorial: Advances in equity valuation: Research on accounting valuation. Abacus 52(1): 1-4.

Johnstone, D. J. 1990. Sample size and the strength of evidence: A Bayesian interpretation of binomial tests of the information content of qualified audit reports. Abacus 26(1): 17-35.

Johnstone, D. J. 1994. A statistical paradox in auditing. Abacus 30(1): 44-49.

Johnstone, D. J. 2003. Replacement cost asset valuation and regulation of energy infrastructure tariffs. Abacus 39(1): 1-41.

Johnstone, D. J. 2009. Discussion of Penman. Abacus 45(3): 372-378.

Johnstone, D. J. 2013. The CAPM debate and the logic and philosophy of finance. Abacus 49(Supplement): 1-6.

Jones, M. J. 2008. The Dialogus de Scaccario (c.1179): The first western book on accounting? Abacus 44(4): 443-474.

Jones, S. 2006. Discussion of García Lara, García Osma and Gill de Albornoz Noguer. Abacus 42(3-4): 455-460.

Jones, S. 2009. Editorial. Abacus 45(4): i-xiv.

Jones, S. 2010. The contributions of Graeme W. Dean to Abacus. Abacus 46(4): i-iii.

Jones, S. 2011. Announcement of the winners of the 2010 Abacus Manuscript Award. Abacus 47(3): i-iii.

Jones, S. 2011. Editorial: Current issues in public sector consolidated financial reporting. Abacus 47(4): i-iii.

Jones, S. 2012. Announcement of the winners of the 2011 Abacus Manuscript Award. Abacus 48(4): i.

Jones, S. 2015. Abacus: The first 50 years. Abacus 51(4): 485-498.

Jones, S. 2016. Editorial: Current issues in CEO compensation. Abacus 52(4): 611-618.

Jones, S. 2016. Editorial: Accounting in China. Abacus 52(3): 343-350.

Jones, S. 2017. Editorial: Current issues and controversies in real estate finance. Abacus 53(3): 299-303.

Jones, S. and M. Wells. 2015. Accounting research: Where now? Abacus 51(4): 572-586.

Jones, S. and G. Dean. 2009. Whither in intangibles research? Abacus 45(3): i-viii.

Jones, S. and L. Widjaja. 1998. The decision relevance of cash-flow information: A note. Abacus 34(2): 204-219.

Jones, S. and M. Aiken. 1994. The significance of the profit and loss account in nineteenth-century Britain: A reassessment. Abacus 30(2): 196-230.

Jones, S. and N. Puglisi. 1997. The relevance of AAS 29 to the Australian public sector: A cause for doubt? Abacus 33(1): 115-132.

Jones, S. and P. W. Wolnizer. 2003. Harmonization and the conceptual framework: An international perspective. Abacus 39(3): 375-387.

Jones, S. and R. G. Walker. 2007. Explanators of local government distress. Abacus 43(3): 396-418.

Jones, S., S. F. Rahman and P. W. Wolnizer. 2004. Accounting reform in Australia: Contrasting cases of agenda building. Abacus 40(3): 379-404.

Kajuter, P. and M. Nienhaus. 2017. The impact of IFRS 8 adoption on the usefulness of segment reports. Abacus 53(1): 28-58.

Kalotay, E. 2007. Discussion of Hensher and Jones. Abacus 43(3): 265-270.

Karamanou, I. 2011. On the determinants of optimism in financial analyst earnings forecasts: The effect of the market's ability to adjust for the bias. Abacus 47(1): 1-26.

Keane, S. M. 1979. The internal rate of return and the reinvestment fallacy. Abacus 15(1): 48-55.

Keister, O. R. 1970. The influence of Mesopotamian record-keeping. Abacus 6(2): 169-181.

Kent, P. and R. Weber. 1998. Auditor expertise and the estimation of dollar error in accounts. Abacus 34(1): 120-139.

Kiechle, D. and N. Lampenius. 2012. Inflation and the constant growth model: Reconciling the literature. Abacus 48(4): 518-538.

Kirk, N. 2006. Perceptions of the true and fair view concept: An empirical investigation. Abacus 42(2): 205-235.

Klumpes, P. J. M. 1994. The politics of rule development: A case study of Australian pension fund accounting rule-making. Abacus 30(2): 140-159.

Kohler, M. F. and A. Matz. 1968. Swiss financial reporting and auditing practices. Abacus 4(1): 3-16.

Konchitchki, Y., 2016. Accounting valuation and cost of capital dynamics: Theoretical and empirical macroeconomic aspects. Discussion of Callen. Abacus 52(1): 26-34.

Koning, M., G. Mertens and P. Roosenboom. 20010. The impact of media attention on the use of alternative earnings measures. Abacus 46(3): 258-288.

Konstantinidi, T. A. Kraft and P. F. Pope. 2016. Asymmetric persistence and the market pricing of accruals and cash flows. Abacus 52(1): 140-165.

Kramer, S. and F. Hartmann. 2014. How top-down and bottom-up budgeting affect budget slack and performance through social and economic exchange. Abacus 50(3): 314-340.

Krause, J., T. Sellhorn and K. Ahmed. 2017. Extreme uncertainty and forward-looking disclosure properties. Abacus 53(2): 240-272.

Kuhner, C. and C. Pelger. 2015. On the relationship of stewardship and valuation - An analytical viewpoint. Abacus 51(3): 379-411.

Kupper, H. 2009. Investment-based cost accounting as a fundamental basis of decision-oriented management accounting. Abacus 45(2): 249-274.

Kyj, L. and R. J. Parker. 2008. Antecedents of budget participation: Leadership style, information asymmetry, and evaluative use of budget. Abacus 44(4): 423-442.

Lampenius, N. and T. Buerkle. 2014. Arguments in favour of tax neutral cost allocation. Abacus 50(3): 296-313.

Lapsley, I. 1985. Risk capital for a profitable public corporation: Public dividend capital or equity? Abacus 21(1): 3-18.

Lapsley, I. 2001. The accounting-clinical interface-implementing budgets for hospital doctors. Abacus 37(1): 79-109.

Lapsley, I. 2009. New public management: The cruellest invention of the human spirit? Abacus 45(1): 1-21.

Lara, J. M. G., B. G. Osma and B. G. de Albornoz Noguer. 2006. Effects of database choice on international accounting research. Abacus 42(3-4): 426-454.

Larson, K. D. and G. L. Holstrum. 1973. Financial accounting standards in the United States: 1973-? Abacus 9(1): 3-15.

Lau, C. M. and C. Buckland. 2001. Budgeting - The role of trust and participation: A research note. Abacus 37(3): 369-388.

Lee, G. A. 1973. The development of Italian bookkeeping 1211-1300. Abacus 9(2): 137-155.

Lee, G. A. 1989. Manuscript additions to the Edinburgh University copy of Luca Pacioli's Summa de Arithmetica. Abacus 25(2): 125-134.

Lee, T. 1984. Cash flows and net realizable values: Further evidence of the intuitive concepts. Abacus 20(2): 125-137.

Lee, T. A. 1981. A survey of accountants' opinions on cash flow reporting. Abacus 17(2): 130-144.

Lee, T. A. 1982. Chambers and accounting communication. Abacus 18(2): 152-165.

Leech, S. A. 1974. Profitability, rates of return and prices justification. Abacus 10(2): 147-159.

Lemke, K. W. 1970. In defence of the 'profit centre' concept. Abacus 6(2): 182-189.

Lemke, K. W. 1974. Capital maintenance and confusion. Abacus 10(1): 26-38.

Lennard, A. 2010. The case for entry values: A defence of replacement cost. Abacus 46(1): 97-103.

Lev, B., S. Radhakrishnan and W. Zhang. 2009. Organization capital. Abacus 45(3): 275-298.

Levy, F. K. 1972. On the definition of a good decision or solution to a problem. Abacus 8(1): 61-67.

Li, M. L. and N. R. Hwang. 2011. Effects of firm size, financial leverage and R and D expenditures on firm earnings: An analysis using quantile regression approach. Abacus 47(2): 182-204.

Lin, Z., M. Liu and C. Noronha. 2016. The impact of corporate governance on informative earnings management in the Chinese market. Abacus 52(3): 568-609.

Lindahl, F. and H. Schadewitz. 2013. Are legal families related to financial reporting quality? Abacus 49(2): 242-267.

Linnenluecke, M. K., J. Birt, X. Chen, X. Ling and T. Smith. 2017. Accounting research in Abacus, A&F, AAR, and AJM from 2008-2015: A review and research agenda. Abacus 53(2): 159-179.

Liu, C. and N. Chen. 2015. Earnings surprises in analysts' forecasts, mandatory disclosure, and share repurchases. Abacus 51(1): 63-85.

Livingstone, J. L. 1975. Organization goals and the budget process. Abacus 11(1): 37-48.

Lobo, G. J., L. Paugam, H. Stolowy and P. Astolfi. 2017. The effect of business and financial market cycles on credit ratings: Evidence from the last two decades. Abacus 53(1): 59-93.

Loftus, J. A. 2003. The CF and accounting standards: The persistence of discrepancies. Abacus 39(3): 298-309.

Loh, A. L. C. and T. H. Tan. 2002. Asset write-offs - Managerial incentives and macroeconomic factors. Abacus 38(1): 134-151.

Lonergan, W. 2009. Discussion of Bloom. Abacus 45(3): 390-396.

Lowry, J. F. 1990. Management accounting and service industries: An exploratory account of historical and current economic contexts. Abacus 26(2): 159-184.

Lyle, M. R. 2016. Valuation: Accounting for risk and the expected return. Discussion of Penman. Abacus 52(1): 131-139.

Ma, R. 1965. A comparative review of some price level accounting systems. Abacus 1(2): 107-130.

Ma, R. 1969. Project appraisal in a divisionalized company. Abacus 5(2): 132-142.

Ma, R. 1972. Accounting for long-term leases. Abacus 8(1): 21-34.

Ma, R. 1974. On Chambers' second thoughts. Abacus 10(2): 124-129.

Ma, R. 1976. Value to the owner revisited. Abacus 12(2): 159-165.

Ma, R. 1982. A note on the use of selling prices - Some examples from the nineteenth century. Abacus 18(2): 129-138.

Ma, R. and M. Scott. 1980. Capital budgeting and discounted cash equivalents: A rejoinder. Abacus 16(1): 73-75.

Ma, R. and R. Hopkins. 1988. Goodwill - An example of puzzle-solving in accounting. Abacus 24(1): 75-85.

Ma, R. and R. Hopkins. 1992. Goodwill - An example of puzzle-solving in accounting - A reply. Abacus 28(1): 113-115.

Ma, R., P. Pandey and M. Scott. 1978. Capital budgeting and discounted cash equivalents. Abacus 14(2): 180-187.

Maali, B., P. Casson and C. Napier. 2006. Social reporting by Islamic banks. Abacus 42(2): 266-289.

Madan, D. B. 1982. Resurrecting the discounted cash equivalent flow. Abacus 18(1): 83-90.

Madan, D. B. 1985. Project evaluation and accounting income forecasts. Abacus 21(2): 197-202.

Maijoor, S., W. Buijink, A. Witteloostuijn and M. Zinken. 1995. Long-term concentration in the Dutch audit market: The use of auditor association membership lists in historical research. Abacus 31(2): 152-177.

Mande, V. and W. Kwak. 1996. Do Japanese analysts overreact or underreact to earnings announcements? Abacus 32(1): 81-101.

Manley, P. S. 1973. Gerard Lee Bevan and the City Equitable Companies. Abacus 9(2): 107-115.

Manley, P. S. 1976. Clarence Hatry. Abacus 12(1): 49-60.

Mao, J. and M. Ettredge. 2016. Internal control deficiency disclosures among Chinese reverse merger firms. Abacus 52(3): 441-472.

Marsh, J. A. and G. R. Henning. 1987. Some history of the debate on educational policy of accountants in Australia. Abacus 23(1): 55-68.

Martin, C. A. 1965. Programmed learning and the teaching of accounting. Abacus 1(1): 92-96.

Martinelli, A. 1977. Notes on the origin of double entry bookkeeping. Abacus 13(1): 3-27.

Martinelli, A. 1983. The ledger of Cristianus Lomellinus and Dominicus De Garibaldo, stewards of the city of Genoa (1340-41). Abacus 19(2): 83-118.

Mathews, R. 1982. Chambers and the development of accounting theory: A personal reminiscence. Abacus 18(2): 175-178.

Mathews, R. L. 1967. A computer programming approach to the design of accounting systems. Abacus 3(2): 133-152.

Mattessich, R. 1971. The market value method according to Sterling: A review article. Abacus 7(2): 176-193.

Mattessich, R. 1989. Accounting and the input-output principle in the prehistoric and ancient world. Abacus 25(2): 74-84.

Mattessich, R. 1998. In search of a framework for deprival value and other purpose-oriented valuation methods. Abacus 34(1): 4-7.

Matthew, D. 2001. The influence of the accountant on British business performance from the late nineteenth century to the present day. Abacus 37(3): 329-351.

Matthews, J. 1978. Accounting, business and the economy: Undue influence and dysfunctional attitudes. Abacus 14(2): 145-153.

Mauldon, R. G., H. P. Scrapper and D. W. G. Treloar. 1968. A managerial accounting system for Australian agriculture. Abacus 4(1): 39-50.

McAllister, D. 1970. Unprincipled administration. Abacus 6(1): 81-87.

McDougall, F. M. 1974. Factors influencing the outcome of take-over offers. Abacus 10(2): 111-123.

McDougall, F. M. and R. H. Chenhall. 1975. Shareholders and share exchange takeover offers. Abacus 11(2): 122-135.

McEnroe, J. E. 1989. Cash flow accounting revisited: A note on a partial replication of the Lee study. Abacus 25(1): 56-60.

McEnroe, J. E. 1993. An analysis of comment integration involving SAS 54. Abacus 29(2): 160-178.

McEnroe, J. E. 2002. An analysis of post-expectation gap voting behaviour by the ASB. Abacus 38(3): 350-377.

McKinnon, J. L. 1984. Application of Anglo-American principles of consolidation to corporate financial disclosure in Japan. Abacus 20(1): 16-33.

McLeay, S. 2006. Forum: International financial reporting: Introduction. Abacus 42(3-4): 291-295.

McLeay, S. 2008. Forum guest editorial. Abacus 44(2): 137-138.

McLeay, S. and D. Trigueiros. 2002. Proportionate growth and the theoretical foundations of financial ratios. Abacus 38(3): 297-316.

McMickle, P. L. 1984. Young man's companion of 1737: America's first book on accounting? Abacus 20(1): 34-51.

McNally, G. M. and L. H. Eng. 1980. Management accounting practices and company characteristics. Abacus 16(2): 142-150. (Study of 92 companies on the New Zealand Stock Exchange).

McRae, T. W. 1968. Financial control of R. & D. activity - A study in applied accounting. Abacus 4(2): 124-141.

McRae, T. W. 1970. The evaluation of investment in computers. Abacus 6(1): 56-70.

Meeks, G. and J. G. Buckland. 2001. The loser's curse: Accounting for the transaction costs of takeover and the distortion of takeover motives. Abacus 37(3): 389-400.

Meeks, G. and J. G. Meeks. 2009. Self-fulfilling prophecies of failure: The endogenous balance sheets of distressed companies. Abacus 45(1): 22-43.

Meitner, M. 2013. Multi-period asset lifetimes and accounting-based equity valuation: Take care with constant-growth terminal value models! Abacus 49(3): 340-366.

Mensah, Y. M. 1981. A financial reporting model for dependent market economies. Abacus 17(2): 161-173.

Mensah, Y. M. and G. S. Chhatwal. 1987. Accounting for shrinkage in continuous flow industries: An expository note. Abacus 23(1): 31-42.

Mepham, M. J. 1988. The eighteenth-century origins of cost accounting. Abacus 24(1): 55-74.

Merrett, D. and K. Houghton. 1999. Takeovers and corporate governance: Whose interests do directors serve? Abacus 35(2): 223-240.

Mey, B. 1966. Theodore Limperg and his theory of values and costs. Abacus 2(1): 3-23.

Mitchell, J. D. and P. Robinson. 1999. Motivations of Australian listed companies effecting share buy-backs. Abacus 35(1): 91-119.

Modell, S. and F. Wiesel. 2008. Marketization and performance measurement in Swedish central government: A comparative institutionalist study. Abacus 44(3): 251-283.

Moonitz, M. 1967. Chambers on the price level study. Abacus 3(1): 55-61.

Moonitz, M. 1982. Chambers at the American Institute of Certified Public Accountants. Abacus 18(2): 106-111.

Moosa, I. A. 2013. The capital asset pricing model (CAPM): The history of a failed revolutionary idea in finance? Comments and extensions. Abacus 49(Supplement): 62-68.

Moriarity, S. 2005. An exploration of the competitive value of an accurate accounting system. Abacus 41(1): 40-54.

Morris, R. D. 1984. Corporate disclosure in a substantially unregulated environment. Abacus 20(1): 52-86.

Morris, R. D. 1991. Distributable profit in Britain since 1980: A critical appraisal. Abacus 27(1): 15-31.

Morris, R. D. and I. Gordon. 2006. Equity accounting adoption in regulated and unregulated settings: An empirical study. Abacus 42(1): 22-42.

Morris, R. D., T. Pham and S. J. Gray. 2011. The value relevance of transparency and corporate governance in Malaysia before and after the Asian financial crisis. Abacus 47(2): 205-233.

Most, K. S. 1973. The planning hypothesis as a basis for accounting theory. Abacus 9(2): 127-136.

Motyka, W. 1990. The impact of Western Europe on accounting development in Tsarist Russia prior to 1800. Abacus 26(1): 36-62.

Mozes, H. A. 1998. The FASB's conceptual framework and political support: The lesson from employee stock options. Abacus 34(2): 141-161.

Mozes, H. A. 2002. The value relevance of financial institutions' fair value disclosures: A study in the difficulty of linking unrealized gains and losses to equity values. Abacus 38(1): 1-15.

Mozes, H. A. and A. I. Schiff. 1995. A critical look at SFAS 34: Capitalization of interest cost. Abacus 31(1): 1-17.

Mumford, M. J. 1980. An historical defence of Henry Rand Hatfield. Abacus 16(2): 151-157.

Mumford, M. J. 1986. Obituary: Professor Edward Stamp, 1928-86. Abacus 22(2): 162-163.

Munter, P. and T. A. Ratcliffe. 1980. On the attributes of an asset. Abacus 16(2): 116-123.

Myatt-Price, E. M. 1966. Examples of techniques in medieval building accounts. Abacus 2(1): 41-48.

Myer, P. E. 1973. The accounting entity. Abacus 9(2): 116-126.

Nakano, I. 1976. The usefulness of probabilistic accounting data. Abacus 12(2): 125-136.

Nekrasov, A. 2016. Equity value as a function of (eps1, dps1, bvps, beta): Concepts and realities. Discussion of Ohlson and Johannesson. Abacus 52(1): 100-105.

Newberry, S. 2001. Reciprocal and non-reciprocal transactions: The FASB's stock-based compensation project. Abacus 37(2): 177-187.

Newberry, S. 2003. Reporting performance: Comprehensive income and its components. Abacus 39(3): 325-339.

Newberry, S. 2011. Whole government accounting in New Zealand: A review of WGA financial reports from 1993 to 2010. Abacus 47(4): 501-524.

Ng, T. B., W. Green and R. Simnett. 2001. The effects of fraud risk and management representation on auditors' hypothesis generation. Abacus 37(3): 352-368.

Nichols, D. R. 1973. The effect of extraordinary items on predictions of earnings. Abacus 9(1): 81-92.

Nichols, D. R. and J. E. Parker. 1972. An alternative to liquidity as a basis for exchange valuation. Abacus 8(1): 68-74.

Nichols, D. R. and R. C. Baker. 1977. Testing the consistency of auditors' prior distributions and sampling results. Abacus 13(2): 91-105.

Nichols, D. R. and S. M. Groomer. 1979. A study of the relative accuracy of executives' estimates of earnings. Abacus 15(2): 113-127.

Nigam, B. M. L. 1986. Bahi-Khata: The Pre-Pacioli Indian double-entry system of bookkeeping. Abacus 22(2): 148-161.

Nobes, C. 1992. A political history of goodwill in the U.K.: An illustration of cyclical standard setting. Abacus 28(2): 142-167.

Nobes, C. 1998. Towards a general model of the reasons for international differences in financial reporting. Abacus 34(2): 162-187.

Nobes, C. 2002. An analysis of the international development of the equity method. Abacus 38(1): 16-45.

Nobes, C. 2011. IFRS practices and the persistence of accounting system classification. Abacus 47(3): 267-283.

Nobes, C. W. 1983. Costs v. exit values: A comment. Abacus 19(1): 76-78.

Nobes, C. W. 1987. The pre-Pacioli Indian double-entry system of bookkeeping: A comment. Abacus 23(2): 182-184.

Noguchi, M. and J. R. Edwards. 2004. Accounting principles, internal conflict and the state: The case of the ICAEW, 1948-1966. Abacus 40(3): 280-320.

Norton, J. 1995. The impact of financial accounting practices on the measurement of profit and equity: Australia versus the United States. Abacus 31(2): 178-200.

O'Connor, N. G., F. J. Deng and P. Fei. 2015. Observability and subjective performance measurement. Abacus 51(2): 208-237.

Ohlson, J. and E. Johannesson. 2016. Equity value as a function of (eps1, dps1, bvps, beta): Concepts and realities. Abacus 52(1): 70-99.

Ohlson, J. A. 2015. Accounting research and common sense. Abacus 51(4): 525-535.

Oliver, G. R. and R. G. Walker. 2006. Reporting on software development projects to senior managers and the board. Abacus 42(1): 43-65.

Ota, K. 2010. The value relevance of management forecasts and their impact on analysts' forecasts: Empirical evidence from Japan. Abacus 46(1): 28-59.

Owusu-Ansah, S. and J. Yeoh. 2005. The effect of legislation on corporate disclosure practices. Abacus 41(1): 92-109.

Pacini, C., W. Hillison, R. Alagiah and S. Gunz. 2002. Commonwealth convergence toward a narrower scope of auditor liability to third parties for negligent misstatements. Abacus 38(3): 425-464.

Parker, L. D. 1976. Goal congruence: A misguided accounting concept. Abacus 12(1): 3-13.

Parker, L. D. 1987. An historical analysis of ethical pronouncements and debate in the Australian accounting profession. Abacus 23(2): 122-138.

Parker, J. E. and B. E. Cushing. 1971. Earnings per share and convertible securities: A utilitarian approach. Abacus 7(1): 29-38.

Parker, L. D. and P. Ritson. 2011. Accounting's latent classicism: Revisiting classical management origins. Abacus 47(2): 234-265.

Parker, R. H. 1965. Accounting history: A select bibliography. Abacus 1(1): 62-84.

Parker, R. H. 1965. Lower of cost and market in Britain and the United States: An historical survey. Abacus 1(2): 156-172.

Parker, R. H. 1970. Principles and practice in translating foreign currencies: An essay in comparative accounting. Abacus 6(2): 144-153.

Parker, R. H. 1972. Hendriksen's Accounting Theory. Abacus 8(1): 102-108.

Parker, R. H. 1978. British men of account. Abacus 14(1): 53-65.

Parker, R. H. 1982. Bookkeeping barter and current cash equivalents in early New South Wales. Abacus 18(2): 139-151.

Parker, R. H. 1993. The scope of accounting history: A note. Abacus 29(1): 106-110.

Parker, R. H. and D. Morris. 2001. The influence of U.S. GAAP on the harmony of accounting measurement policies of large companies in the U.K. and Australia. Abacus 37(3): 297-328.

Partington, G. 1979. Process costing: A comment. Abacus 15(1): 60-66.

Partington, G. 2006. Discussion of Dargenidou, McLeay and Raonic. Abacus 42(3-4): 415-425.

Partington, G. 2013. Death where is thy sting? A response to Dempsey's despatching of the CAPM. Abacus 49(Supplement): 69-72.

Partington, G., J. McKinnon and C. Martin. 1986. Funds statements and the two-entity test: A reponse. Abacus 22(1): 39-44.

Partington, G. H. and R. H. Chenhall. 1983. Dividends, distortion and double taxation. Abacus 19(1): 3-13.

Patatoukas, P. N. 2016. Asymmetrically timely loss recognition and the accrual anomaly. Discussion of Konstantinidi et al. Abacus 52(1): 166-175.

Paton, W. A. 1982. Foreword. Abacus 18(2): iii-iii. (Comments related to Ray Chambers).

Peasnell, K., G. Dean and G. Gebhardt. 2009. Reflections on the revision of the IASB framework by EAA academics. Abacus 45(4): 518-527.

Peasnell, K. V. 1977. The CCA depreciation problem - An analysis and proposal. Abacus 13(2): 123-140.

Peasnell, K. V. 1979. Capital budgeting and discounted cash equivalents: Some clarifying comments. Abacus 15(2): 145-156.

Peasnell, K. V. 1981. On capital budgeting and income measurement. Abacus 17(1): 52-67.

Peasnell, K. V. and D. J. Williams. 1986. Ersatz academics and scholar-saints: The supply of financial accounting research. Abacus 22(2): 121-135.

Peat, M. 2007. Factors affecting the probability of bankruptcy: A managerial decision based approach. Abacus 43(3): 303-324.

Peles, Y. C. and M. I. Schneller. 1979. Liquidity ratios and industry averages - New evidence. Abacus 15(1): 13-22.

Pellicelli, G. 1969. The axiomatic method in business economics: A first approach. Abacus 5(2): 119-131.

Penman, S. 2016. Valuation: Accounting for risk and the expected return. Abacus 52(1): 106-130.

Penman, S. H. 2009. Accounting for intangible assets: There is also an income statement. Abacus 45(3): 358-371.

Penman, S. H. 2010. Financial forecasting, risk and valuation: Accounting for the future. Abacus 46(2): 211-228.

Perego, P. and F. Hartmann. 2009. Aligning performance measurement systems with strategy: The case of environmental strategy. Abacus 45(4): 397-428.

Perera, M. H. B. 1975. Accounting and its environment in Sri Lanka. Abacus 11(1): 86-96.

Petersen, C. and T. Plenborg. 2010. How do firms implement impairment test of goodwill? Abacus 46(4): 419-446.

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Petri, E. and R. Minch. 1975. Contemporary inflation accounting proposals: An analysis and an alternative. Abacus 11(2): 182-192.

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Wolnizer, P. W. 1978. Independence in auditing: An incomplete notion. Abacus 14(1): 31-52.

Wolnizer, P. W. 1983. Market prices v. cost indexation in accounting for steel inventories. Abacus 19(2): 171-188.

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