Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Abdel-Khalik, A. R. 2014. CEO risk preference and investing in R&D. Abacus 50(3): 245-278.
Bilinski, P. and D. Lyssimachou. 2014. Risk interpretation of the CAPM's Beta: Evidence from a new research method. Abacus 50(2): 203-226.
Carey, P., B. Potter and G. Tanewski. 2014. Application of the reporting entity concept in Australia. Abacus 50(4): 460-489.
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.
Clubb, C. and M. Walker. 2014. Payout policy relevance and accounting-based valuation. Abacus 50(4): 490-516.
Dang, H. and G. Partington. 2014. Rating migrations: The effect of history and time. Abacus 50(2): 174-202.
Dempsey, M. 2014. The Modigliani and Miller propositions: The history of a failed foundation for corporate finance? Abacus 50(3): 279-295.
Edwards, J. R. 2014. "Different from what has hitherto appeared on this subject': John Clark, writing master and accomptant, 1738. Abacus 50(2): 227-244.
Gebhardt, G., A. Mora and A. Wagenhofer. 2014. Revisiting the fundamental concepts of IFRS. Abacus 50(1): 107-116.
Goncharov, I. and S. van Triest. 2014. Unintended consequences of changing accounting standards: The case of fair value accounting and mandatory dividends. Abacus 50(3): 341-367.
Griffin, P. A., D. H. Lont and K. McClune. 2014. Insightful insiders? Insider trading and stock return around debt covenant violation disclosures. Abacus 50(2): 117-145.
Herbohn, K., J. Walker and H. Y. M. Loo. 2014. Corporate social responsibility: The link between sustainability disclosure and sustainability performance. Abacus 50(4): 422-459.
Jamal, K. and S. Sunder. 2014. Monopoly versus competition in setting accounting standards. Abacus 50(4): 369-385.
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.
Lampenius, N. and T. Buerkle. 2014. Arguments in favour of tax neutral cost allocation. Abacus 50(3): 296-313.
Pullen, T., K. Benson and R. Faff. 2014. A comparative analysis of the investment characteristics of alternative gold assets. Abacus 50(1): 76-92.
Sangster, A., G. Stoner, G. Scataglini-Belghitar, P. De Lange and B. O'Connell. 2014. Pacioli's example entries - A conundrum resolved? Abacus 50(1): 93-106.
Stradler, C. and C. W. Nobes. 2014. The influence of country, industry, and topic factors in IFRS policy choice. Abacus 50(4): 386-421.
Venter, E. R., D. Emanuel and S. F. Cahan. 2014. The value relevance of mandatory non-GAAP earnings. Abacus 50(1): 1-24.
Wang, J., J. Svec and M. Peat. 2014. The information content of ratings: An analysis of Australian credit default swap spreads. Abacus 50(1): 56-75.