Management And Accounting Web

Abacus 2015
A Journal of Accounting, Finance and Business Studies

Volumes 51(1) - 51(4)

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

Abacus 1965-2023  |  Journal Updates by Year

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.

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

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

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

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

Derfuss, K. 2015. Relating context variables to participative budgeting and evaluative use of performance measures: A meta-analysis. Abacus 51(2): 238-278.

Dyckman, T. R. and S. A. Zeff. 2015. Accounting research: Past, present, and future. Abacus 51(4): 511-524.

Edwards, J. R. 2015. Accounting for fair competition between private and public sector armaments manufacturers in Victorian Britain. Abacus 51(3): 412-436.

Evans, L., R. Baskerville and K. Nara. 2015. Colliding worlds: Issues relating to language translation in accounting and some lessons from other disciplines. Abacus 51(1): 1-36.

Ewert, R. and A. Wagenhofer. 2015. Economic relations among earnings quality measures. Abacus 51(3): 311-355.

Gippel, J., T. Smith and Y. Zhu. 2015. Endogeneity in accounting and finance research: Natural experiments as a state-of-the-art solution. Abacus 51(2): 143-168.

Herath, H. S. B., A. W. Richardson, R. R. Roubi and M. Tippett. 2015. Non-linear equity valuation: An empirical analysis. Abacus 51(1): 86-115.

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

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

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

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

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

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

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

Sunder, S. 2015. Risk in accounting. Abacus 51(4): 536-548.

Sutton, D. B., C. J. Cordery and T. van Zijl. 2015. The purpose of financial reporting: The case for coherence in the conceptual framework and standards. Abacus 51(1): 116-141.

Whittington, G. 2015. Measurement in financial reporting: Half a century of research and practice. Abacus 51(4): 549-571.