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Abacus A-I
A Journal of Accounting, Finance and Business Studies

Volume 1(1) 1965 to Volume 52(3) 2016

A-I | J-Z

Recent Updates: 2014, 2015, 2016

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

Abacus Homepage | Journal Bibliographies Main Page

Abdel-Khalik, A. R. 2014. CEO risk preference and investing in R&D. Abacus 50(3): 245-278.

Abernethy, M. A. and J. Bouwens. 2005. Determinants of accounting innovation implementation. Abacus 41(3): 217-240.

Adams, C. A. and K. J. McPhail. 2004. Reporting and the politics of difference: (Non)disclosure on ethnic minorities. Abacus 40(3): 405-435.

Aiken, M. and M. McCrae. 1996. The commercialization of government's departmental accounting (AAS 29): Quasi rents and public welfare. Abacus 32(2): 196-213.

Aiken, M. and W. Lu. 1998. The evolution of bookkeeping in China: Integrating historical trends with western influences. Abacus 34(1): 140-162.

Aiken, M. and W. Lu. 1998. The evolution of bookkeeping in China: Integrating historical trends with western influences. Abacus 34(2): 220-242.

Aislabie, C. 1966. The choice between logic, technique and pragmatism in the organizational use of computers. Abacus 2(1): 68-77.

Aitken, M. and A. Frino. 1996. Asymmetry in stock returns following block trades on the Australian stock exchange: A note. Abacus 32(1): 54-61.

Aitken, M. and R. Czernkowski. 1991. Organizational change within the stockbroking industry: A contracting perspective. Abacus 27(2): 97-116.

Aitken, M., A. Frino and E. Jarnecic. 1997. Intraday returns and the frequency of trading at the ask on the Sydney futures exchange: A research note. Abacus 33(2): 228-235.

Aitken, M. J., R. M. Czernkowski and C. G. Hooper. 1994. The information content of segment disclosures: Australian evidence. Abacus 30(1): 65-77.

Alexander, D. 2010. Material misstatement of what? A comment on Smieliauskas et al., 'A proposal to replace "True and fair view" with "Acceptable risk of material misstatement"'. Abacus 46(4): 447-454.

Alexander, D. and E. Jermakowicz. 2006. A true and fair view of the principles/rules debate. Abacus 42(2): 132-164.

Alexander, D. R., M. Falta and R. J. Willett. 2012. Using forecasting criteria to identify value relevance in the relationship between accounting numbers and market value. Abacus 48(3): 316-347.

Alhashim, D. D. and S. P. Garner. 1973. Postulates for localized uniformity in accounting. Abacus 9(1): 62-72.

Altman, E. I. and G. Sabato. 2007. Modelling credit risk for SMEs: Evidence from the U.S. market. Abacus 43(3): 332-357.

Amel-Zadeh, A. and G. Meeks. 2013. Bank failure, mark-to-market and the financial crisis. Abacus 49(3): 308-339.

Amernic, J. and R. Craig. 2004. Reform of accounting education in the post-Enron era: Moving accounting 'out of the shadows'. Abacus 40(3): 342-378.

Anderson, J. A. and S. L. Meyers. 1975. Some limitations of efficient markets research for the determination of financial reporting standards. Abacus 11(1): 18-36.

Anderson, T. 1992. Accounting earnings announcements and differential predisclosure information. Abacus 28(2): 121-132.

Ang, N., B. K. Sidhu and N. Gallery. 2000. The incentives of Australian public companies lobbying against proposed superannuation accounting standards. Abacus 36(1): 40-70.

Aranya, N. 1974. The influence of pressure groups on financial statements in Britain. Abacus 10(1): 3-12.

Archer, G. S. H. and K. V. Peasnell. 1984. Debt finance and capital maintenance in current cost accounting. Abacus 20(2): 111-124.

Archer, S., P. Del Vaille and S. Mcleay. 1996. A statistical model of international accounting harmonization. Abacus 32(1): 1-29.

Arnaboldi, M. and I. Lapsley. 2004. Modern costing innovations and legitimation: A health care study. Abacus 40(1): 1-20.

Arnaboldi, M. and I. Lapsley. 2008. Making management auditable: The implementation of best value in local government. Abacus 44(1): 22-47.

Ashton, R. K. 1984. Garner v. Murray - A re-appraisal. Abacus 20(2): 170-175.

Ashton, R. K. 1986. Re-appraisal of Garner v. Murrya: A reply. Abacus 22(1): 51-53.

Ashton, R. K. 1986. The royal mail case: A legal analysis. Abacus 22(1): 3-19.

Ashton, R. K. 1987. Value to the owner: A review and critique. Abacus 23(1): 1-9.

Ataullah, A., A. Higson and M. Tippett. 2006. Real (adaptation) options and the valuation of equity: Some empirical evidence. Abacus 42(2): 236-265.

Ataullah, A., A. Higson and M. Tippett. 2007. The distributional properties of the debt to equity ratio: Some implications for empirical research. Abacus 43(2): 111-135.

Ayers, S. and S. E. Kaplan. 1993. An examination of the effect of hypothesis framing on auditors' information choices in an analytical procedure task. Abacus 29(2): 113-130.

Babich, G. 1975. The application of information theory to accounting reports: An appraisal. Abacus 11(2): 172-181.

Bailey, C. N., J. R. Hasselback and J. N. Karcher. 2001. Research misconduct in accounting literature: A survey of the most prolific researchers' actions and beliefs. Abacus 37(1): 26-54.

Baker, C. R. 1976. Defects in full-cost accounting in the petroleum industry. Abacus 12(2): 152-158.

Baker, R. and A. McGeachin. 2015. An analysis of concepts and evidence on the question of whether IFRS should be conservative. Abacus 51(2): 169-207.

Baladouni, V. 1986. East India Company's 1783 balance of accounts. Abacus 22(2): 59-64.

Ball, R., R. G. Walker and G. P. Whittred. 1979. Audit qualifications and share prices. Abacus 15(1): 23-34.

Banker, R. D., D. Bu and M. N. Mehta. 2016. Pay gap and performance in China. Abacus 52(3): 501-531.

Bar-Yosef, S. and J. Livnat. 1984. Investment in commodities futures: The accounting implications. Abacus 20(1): 87-95.

Barlev, B. 1984. Theory, pragmatism and conservatism in reflecting the effects of warrants on diluted EPS. Abacus 20(1): 1-15.

Barlev, B. and A. Goldman. 1974. Management advisory services and accounting. Abacus 10(1): 74-82.

Barlev, B. and Y. C. Peles. 1987. Accounting: The structure of a growing profession. Abacus 23(1): 70-83.

Barth, M. E. 2015. Financial accounting research, practice, and financial accountability. Abacus 51(4): 499-510.

Barton, A. 2000. Reflections of an Australian contemporary: The complementarity of entry and exit price current value accounting systems. Abacus 36(3): 298-312.

Barton, A. 2001. Russell Mathews. Abacus 37(1): 132-133.

Barton, A. 2005. Professional accounting standards and the public sector - A mismatch. Abacus 41(2): 138-158.

Barton, A. 2009. The use and abuse of accounting in the public sector financial management reform program in Australia. Abacus 45(2): 221-248.

Barton, A. 2011. Why governments should use the government finance statistics accounting system. Abacus 47(4): 411-445.

Barton, A. D. 1970. Company income tax and interperiod allocation. Abacus 6(1): 3-24.

Barton, A. D. 1971. A reply to Mr. Baylis. Abacus 7(2): 173-175.

Barton, A. D. 1982. Chambers' contributions to analytical rigour in accounting. Abacus 18(2): 119-128.

Barton, A. D. 1999. A trusteeship theory of accounting for natural capital assets. Abacus 35(2): 207-222.

Barton, T. L. 1988. Intuitive choice of cooperative sharing mechanisms for joint cost savings: Some empirical results. Abacus 24(2): 162-169.

Basioudis, I. G., E. Papakonstantinou and M. A. Geiger. 2008. Audit fees, non-audit fees and auditor going-concern reporting decisions in the United Kingdom. Abacus 44(3): 284-309.

Baskerville, R. and D. Hay. 2006. The effect of accounting firm mergers on the market for audit services: New Zealand evidence. Abacus 42(1): 87-104.

Bátiz-Lazo, B. and M. Billings. 2012. Accounting regulation and management discretion - A case note. Abacus 48(3): 414-437.

Baxt, R. 1967. Legal decisions and accounting principles. Abacus 3(1): 83-86.

Baxter, W. T. 1970. Depreciating assets: The forward-looking approach to value. Abacus 6(2): 120-131.

Baydoun, N. and R. Willett. 1995. Cultural relevance of western accounting systems to developing countries. Abacus 31(1): 67-92.

Baydoun, N. and R. Willett. 2000. Islamic corporate reports. Abacus 36(1): 71-90.

Baylis, A. W. 1971. Income tax allocation - A defence. Abacus 7(2): 161-172.

Bazley, M., P. Brown and H. Y. Izan. 1985. An analysis of lease disclosures by Australian companies. Abacus 21(1): 44-62.

Beattie, V. and J. M. Jones. 1999. Australian financial graphs: An empirical study. Abacus 35(1): 46-76.

Beattie, V. and M. J. Jones. 2002. The impact of graph slope on rate of change judgments in corporate reports. Abacus 38(2): 177-199.

Beattie, V. A. and R. J. Ryan. 1991. The impact of non-serial publications on research in accounting and finance. Abacus 27(1): 32-50.

Bedford, N. M. 1982. The impact of Chambers on the scope of accounting: An analysis and extension. Abacus 18(2): 112-118.

Bell, P. W. 1987. Boussard's 'Effectiveness of inflation accounting adjustments': A comment. Abacus 23(1): 91-92.

Benjamin, J. 1973. The accuracy of the period-end method for computing the current cost of materials used. Abacus 9(1): 73-80.

Benjamin, J. J. and R. H. Strawser. 1974. The publication of forecasts: An experiment. Abacus 10(2): 138-146.

Bennett, B., M. Bradbury and H. Prangnell. 2006. Rules, principles and judgments in accounting standards. Abacus 42(2): 189-204.

Benson, K. and R. Faff. 2013. β. Abacus 49(Supplement): 24-31. (Discussion of CAPM, the capital asset pricing model).

Benston, G. J., M. Bromwich and A. Wagenhofer. 2006. Principles- versus rules-based accounting standards: The FASB's standard setting strategy. Abacus 42(2): 165-188.

Bentwood, S. and P. Lee. 2012. Benchmark management during Australia's transition to international accounting standards. Abacus 48(1): 59-85.

Berkman, H. 2013. The capital asset pricing model: A revolutionary idea in finance! Abacus 49(Supplement): 32-35.

Bertomeu, J. 2016. Diagnostics to evaluate cost of capital measures. Discussion of Christodoulou et al. Abacus 52(1): 211-219.

Bertomeu, J. and E. Cheynel. 2016. Disclosure and the cost of capital: A survey of the theoretical literature. Abacus 52(2): 221-258.

Bigus, J. 2015. Auditor reputation under different negligence regimes. Abacus 51(3): 356-378.

Bilinski, P. and D. Lyssimachou. 2014. Risk interpretation of the CAPM's Beta: Evidence from a new research method. Abacus 50(2): 203-226.

Birkett, W. P. 1968. Accounting inputs. Abacus 4(2): 164-173.

Birkett, W. P. and R. G. Walker. 1971. Response of the Australian accounting profession to company failure in the 1960s. Abacus 7(2): 97-136.

Birkett, W. P. and R. G. Walker. 1972. Professional ideas on research in accounting: Australia, 1930-49. Abacus 8(1): 35-60.

Bloom, M. 2009. Accounting for goodwill. Abacus 45(3): 379-389.

Boatsman, J. R. 1977. Why are there tigers and things? Abacus 13(2): 155-167. (The error in the theory of capital market efficiency).

Bodenhorn, D. 1972. An entity approach to the measurement of wealth, income, and product. Abacus 8(2): 127-144.

Bodenhorn, D. 1978. An economic approach to balance sheets and income statements. Abacus 14(1): 3-30.

Bolivar, M. P. R. and A. N. Galera. 2012. The role of fair value accounting in promoting government accountability. Abacus 48(3): 348-386.

Boo, E. and R. Simnett. 2002. The information content of management's prospective comments in financially distressed companies: A note. Abacus 38(2): 280-295.

Booth, B. 2003. The conceptual framework as a coherent system for the development of accounting standards. Abacus 39(3): 310-324.

Bornholt, G. 2013. The failure of the capital asset pricing model (CAPM): An update and discussion. Abacus 49(Supplement): 36-43.

Boussard, D. 1984. The impact of the definition of inflation on the effectiveness of inflation accounting adjustments. Abacus 20(2): 157-169.

Bradbury, M. 2006. Discussion of Grambovas, Giner and Christodoulou. Abacus 42(3-4): 379-387.

Bradbury, M. 2007. Discussion of Charitou, Lambertides and Trigeorgis. Abacus 43(3): 297-302.

Bradbury, M. 2008. Discussion of Whittington. Abacus 44(2): 169-180.

Bradbury, M. 2009. Discussion of Dedman, Mouselli, Shen and Stark. Abacus 45(3): 342-357.

Bradbury, M. and S. Newby. 1989. The use of a statement of changes in financial position to interpret financial data: An empirical investigation. Abacus 25(1): 31-38.

Bradbury, M., G. Dean and F. L. Clarke. 2009. Incentives for non-disclosure by corporate groups. Abacus 45(4): 429-454.

Bradbury, M. E. 2003. Implications for the conceptual framework arising from accounting for financial instruments. Abacus 39(3): 388-397.

Bradbury, M. E. and P. Rouse. 2002. An application of data envelopment analysis to the evaluation of audit risk. Abacus 38(2): 263-279.

Bricker, R. J. 1988. Knowledge preservation in accounting: A citational study. Abacus 24(2): 120-131. ("... earlier accounting knowledge may become lost to future generations of accounting scholars").

Bricker, R. J. 1991. The importance of history for accounting research. Abacus 27(1): 72-77.

Brief, R. P. 2007. Accounting valuation models: A short primer. Abacus 43(4): 429-437. (Discussion of the residual income valuation (RIV) and abnormal earnings growth (AEG) models).

Briers, M., P. Luckett and C. Chow. 1997. Data fixation and the use of traditional versus activity-based costing systems. Abacus 33(1): 49-68.

Bromwich, M. 1983. Some problems with replacement cost asset measurement for external accounting reports with imperfect markets. Abacus 19(2): 148-161.

Bromwich, M. and M. C. Wells. 1983. The usefulness of a measure of wealth. Abacus 19(2): 119-129.

Bromwich, M., R. Macve and S. Sunder. 2010. Hicksian income in the conceptual framework. Abacus 46(3): 348-376.

Brooker, R. P. 1967. The dissolution of partnership - Garner v. Murray. Abacus 3(1): 36-54.

Brooker, R. P. 1968. The background of Garner v. Murray. Abacus 4(1): 73-79.

Brooker, R. P. 1969. An aspect of the use of accounts as evidence. Abacus 5(1): 64-77.

Brooker, R. P. and J. J. Staunton. 1966. On the independence of auditors. Abacus 2(2): 172-179.

Brooker, R. P. and T. M. F. Smith. 1965. Business failures - The English insolvency statistics. Abacus 1(2): 131-149.

Brown, C., J. Handley and J. O'Day. 2015. The dividend substitution hypothesis: Australian evidence. Abacus 51(1): 37-62.

Brown, L. D., R. J. Huefner and R. W. Sanders Jr. 1994. A test of the reliability of current cost disclosures. Abacus 30(1): 2-17.

Brown, P. and A. Tarca. 2001. Politics, processes and the future of Australian accounting standards. Abacus 37(3): 267-296.

Brown, P. and A. Tarca. 2007. Achieving high quality, comparable financial reporting: A review of independent enforcement bodies in Australia and the United Kingdom. Abacus 43(4): 438-473.

Brown, P. and T. Walter. 2013. The CAPM: Theoretical validity, empirical intractability and practical applications. Abacus 49(Supplement): 44-50.

Brown, P., A. Ferguson and A. B. Jackson. 2009. Pierpont and the capital market. Abacus 45(2): 147-170.

Brown, P., H. Y. Izan and A. L. Loh. 1992. Fixed asset revaluations and managerial incentives. Abacus 28(1): 36-57.

Brown, P., S. L. Taylor and T. S. Walter. 1999. The impact of statutory sanctions on the level and information content of voluntary corporate disclosure. Abacus 35(2): 138-162.

Brown, R. S. 1982. Raymond John Chambers: A biography. Abacus 18(2): 99-105.

Brunovs, R. and R. J. Kirsch. 1991. Goodwill accounting in selected countries and the harmonization of international accounting standards. Abacus 27(2): 135-161.

Buckley, J. W. 1966. Operational audits by public accountants. Abacus 2(2): 159-171.

Buckley, J. W. and J. R. Goode. 1976. Inventory valuation and income measurement: An improved system of analysis. Abacus 12(1): 34-48.

Bugeja, M., R. da Silva Rosa and T. Walter. 2005. Expert reports in Australian takeovers: Fees and quality. Abacus 41(3): 307-322.

Buijink, W. 2006. Evidence-based financial reporting regulation. Abacus 42(3-4): 296-301.

Burritt, R. L. and S. Welch. 1997. Australian Commonwealth entities: An analysis of their environmental disclosures. Abacus 33(1): 69-87.

Burrows, G. and B. Syme. 2000. Zero-base budgeting: Origins and pioneers. 36(2): 226-241.

Burrows, G. H. 1988. Evolution of a lease solution. Abacus 24(2): 107-119.

Burrows, G. H. 1994. Allocations and common costs in long-run investing and pricing decisions: An historical analysis. Abacus 30(1): 50-64.

Cadenhead, G. M. 1970. 'Differences in circumstances': Fact or fantasy? Abacus 6(1): 71-80.

Cai, C. X., I. Clacher and K. Keasey. 2013. Consequences of the capital asset pricing model (CAPM) - A critical and broad perspective. Abacus 49(Supplement): 51-61.

Callen, J. L. 1987. A medieval controversy about profit and loss allocations. Abacus 23(1): 85-90.

Callen, J. L. 2016. Accounting valuation and cost of equity capital dynamics. Abacus 52(1): 5-25.

Cameron, A. B. and L. Stephens. 1991. The treatment of non-recurring items in the income statement and their consistency with FASB concept statements. Abacus 27(2): 81-96.

Camfferman, K. 1998. Deprival value in the Netherlands: History and current status. Abacus 34(1): 18-27.

Camfferman, K. and T. E. Cooke. 2004. The profits of the Dutch East India Company's Japan trade. Abacus 40(1): 49-75.

Capalbo, F. 2003. Domestic practice, comparative international analyses and accounting discretion - Italian savings banks' pension cost accounting. Abacus 39(1): 66-81.

Capalbo, F. and F. Clarke. 2006. The Italian Economia Aziendale and Chambers' CoCoA. Abacus 42(1): 66-86.

Caplan, E. H. 1969. Relevance - A 'will-o'-the-wisp'. Abacus 5(1): 48-54.

Cardinaels, E., F. Roodhooft and L. Warlop. 2004. Customer profitability analysis reports for resource allocation: The role of complex marketing environments. Abacus 40(2): 238-258.

Carey, P., B. Potter and G. Tanewski. 2014. Application of the reporting entity concept in Australia. Abacus 50(4): 460-489.

Carey, P. J, M. A. Geiger and B. T. O'Connell. 2008. Costs associated with going-concern-modified audit opinions: An analysis of the Australian audit market. Abacus 44(1): 61-81.

Carmona, S. and M. Macías. 2001. Institutional pressures, monopolistic conditions and the implementation of early cost management practices: The case of the Royal Tobacco Factory of Seville (1820–1887). Abacus 37(2): 139-165.

Carnegie, G. D. and R. H. Parker. 1994. The first Australian book on accounting: James Dimelow's: Practical Book-Keeping Made Easy. Abacus 30(1): 78-97.

Carrera, N. and S. Carmona. 2013. Educational reforms set professional boundaries: The Spanish audit function, 1850-1988. Abacus 49(1): 99-137.

Catt, C. C. and D. W. Rivett. 1979. Fixed asset prices and economic production theory. Abacus 15(2): 128-135.

Chalos, P. 1991. Conjunctive explanations in cost variance investigation: Experimental replications and extensions. Abacus 27(1): 1-14.

Chambers, R. J. 1965. Financial information and the securities market. Abacus 1(1): 3-30.

Chambers, R. J. 1966. A study of a price level study. Abacus 2(2): 97-118.

Chambers, R. J. 1967. A study of a study of a price level study: Response to Professor Moonitz. Abacus 3(1): 62-73.

Chambers, R. J. 1967. The mathematics of accounting and estimating. Abacus 3(2): 163-180.

Chambers, R. J. 1968. Tax allocation and financial reporting. Abacus 4(2): 99-123.

Chambers, R. J. 1969. The missing link in supervision of the securities market. Abacus 5(1): 16-36.

Chambers, R. J. 1970. Second thoughts on continuously contemporary accounting. Abacus 6(1): 39-55.

Chambers, R. J. 1971. Value to the Owner. Abacus 7(1): 62-72.

Chambers, R. J. 1973. Observation as a method of inquiry - The background of Securities and Obscurities. Abacus 9(2): 156-175.

Chambers, R. J. 1974. Stock market prices and accounting research. Abacus 10(1): 39-54.

Chambers, R. J. 1974. Third thoughts. Abacus 10(2): 129-137.

Chambers, R. J. 1975. A critical examination of Australian accounting standards. Abacus 11(2): 136-152.

Chambers, R. J. 1975. Profit measurement, capital maintenance and service potential: A review article. Abacus 11(1): 97-104.

Chambers, R. J. 1976. Continuously contemporary accounting: Misunderstandings and misrepresentations. Abacus 12(2): 137-151.

Chambers, R. J. 1978. Discounted cash equivalents: A note in response. Abacus 14(2): 188-190.

Chambers, R. J. 1978. The use and abuse of a notation: A history of an idea. Abacus 14(2): 122-144.

Chambers, R. J. 1979. Usefulness - The vanishing premise in accounting standard setting. Abacus 15(2): 71-92.

Chambers, R. J. 1981. The search for system in financial calculation. Abacus 17(1): 68-72.

Chambers, R. J. 1982. A bibliography of Raymond J. Chambers. Abacus 18(2): 185-201.

Chambers, R. J. 1982. Edwards and Bell on income measurement in retrospect. Abacus 18(1): 3-39.

Chambers, R. J. 1983. Accounting for foreign business. Abacus 19(1): 14-28.

Chambers, R. J. 1987. Accounting education for the twenty-first century. Abacus 23(2): 97-106.

Chambers, R. J. 1989. Time in Accounting. Abacus 25(1): 7-21.

Chambers, R. J. 1993. Positive accounting theory and the PA cult. Abacus 29(1): 1-26.

Chambers, R. J. 1996. Ends, ways, means and conceptual frameworks. Abacus 32(2): 119-132.

Chambers, R. J. 1998. Wanted: Foundations of accounting measurement. Abacus 34(1): 36-47.

Chambers, R. J. 1999. The case for simplicity in accounting. Abacus 35(2): 121-137.

Chambers, R. J. 1999. The poverty of accounting discourse. Abacus 35(3): 241-251.

Chambers, R. J. 2000. Early beginnings: Introduction to Wisdom of Accounting. Abacus 36(3): 313-320.

Chambers, R. J. 2000. Life on the fringe - An accounting odyssey. Abacus 36(3): 321-326.

Chambers, R. J. 2000. Common sense, technology and science. Abacus 36(3): 327-333.

Chambers, R. J. and G. W. Dean. 2000. Aide-memoire. Abacus 36(3): 334-386.

Chambers, R. J., J. W. Kennelly, T. W. McRae, F. K. Reilly and W. K. Weltmer. 1971. Historical cost accounting. Abacus 7(1): 39-39.

Chambers, R. J, W. S. Hopwood and J. C. McKeown. 1984. The relevance of varieties of accounting information: A U.S.A. survey. Abacus 20(2): 99-110.

Chan, S. Y. 2001. Quality management systems certification: Research note. Abacus 37(2): 248-266.

Chandra, G. and M. N. Greenball. 1977. Management reluctance to disclose: An empirical study. Abacus 13(2): 141-154.

Chang, C. J. and J. L. Y. Ho. 2004. Judgment and decision making in project continuation: A study of students as surrogates for experienced managers. Abacus 40(1): 94-116.

Chang, W., Y. Chen, L. L. Chou and C. Ko. 2016. Audit partner disciplinary actions and financial restatements. Abacus 52(2): 286-318.

Chapple, L., P. M. Clarkson and D. L. Gold. 2013. The cost of carbon: Capital market effects of the proposed Emission Trading Scheme (ETS). Abacus 49(1): 1-33.

Charitou, A. 2000. The impact of losses and cash flows on dividends: Evidence for Japan. 36(2): 198-225.

Charitou, A. and E. Ketz. 1991. An empirical examination of cash flow measures. Abacus 27(1): 51-64.

Charitou, A., N. Lambertides and G. Theodoulou. 2010. The effect of past earnings and dividend patterns on the information content of dividends when earnings are reduced. Abacus 46(2): 153-187.

Charitou, A., N. Lambertides and L. Trigeorgis. 2007. Earnings behaviour of financially distressed firms: The role of institutional ownership. Abacus 43(3): 271-296.

Charitou, A., N. Lambertides and L. Trigeorgis. 2011. Distress risk, growth and earnings quality. Abacus 47(2): 158-181.

Chasteen, L. G. 1973. Economic circumstances and inventory method selection. Abacus 9(1): 22-27.

Chen, D., X. Liu and C. Wang. 2016. Social trust and bank loan financing: Evidence from China. Abacus 52(3): 374-403.

Chen, J., R. Ding, W. Hou and S. Johan. 2016. Do financial analysts perform a monitoring role in China? Evidence from modified audit opinions. Abacus 52(3): 473-500.

Chen, J., W. M. Liao and C. Lu. 2012. The effects of public venture capital investments on corporate governance: Evidence from IPO firms in emerging markets. Abacus 48(1): 86-103.

Chetwin, M. C. 1990. Apportionment in contract actions: New Zealand's innovative approach. Abacus 26(1): 89-95.

Chetwin, M. C. and D. K. Round. 2002. Breach of contract and the new remedy of account of profits. Abacus 38(3): 406-424.

Cheung, J. K. and S. C. Nandy. 1992. Income tax effects on asset valuation and managerial analysis. Abacus 28(1): 98-106.

Choi, J., Y. Kwak and C. Choe. 2014. Earnings management surrounding CEO turnover: Evidence from Korea. Abacus 50(1): 25-55.

Choi, K. W., X. Chen, S. Wright and H. Wu. 2014. Analysts' forecasts following forced CEO changes. Abacus 50(2): 146-173.

Chong, S. and G. Dean. 1985. Related party transactions: A preliminary evaluation of SFAS 57 and IAS 24 using four case studies. Abacus 21(1): 84-100.

Chow, C. W., K. Haddad and M. Hirst. 1996. An experimental market's investigation of discretionary financial disclosure. Abacus 32(2): 133-152.

Chow, C. W., R. N. Hwang and W. Liao. 2000. Motivating truthful upward communication of private information: An experimental study of mechanisms from theory and practice. 36(2): 160-179.

Christodoulou, D., C. Clubb and S. Mcleay. 2016. A structural accounting framework for estimating the expected rate of return on equity. Abacus 52(1): 176-210.

Christy, J. A., Z. P. Matolcsy, A. Wright and A. Wyatt. 2013. Do board characteristics influence the shareholders' assessment of risk for small and large firms? Abacus 49(2): 161-196.

Chung, D. and D. A. Hensher. 2015. Modeling risk perceptions of stakeholders in public-private partnership toll road contracts. Abacus 51(3): 437-483.

Chung, K. H., H. S. Pak and R. A. K. Cox. 1992. Patterns of research output in the accounting literature: A study of the bibliometric distributions. Abacus 28(2): 168-185.

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