Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines
Lisa Evans, Rachel Baskerville, Katariina Nara
págs. 1-36
The Dividend Substitution Hypothesis: Australian Evidence
Christie Brown, John C. Handley, James O'Day
págs. 37-62
Earnings Surprises in Analysts' Forecasts,: Mandatory Disclosure, and Share Repurchases
Chi-Chun Liu, Ni-Yun Chen
págs. 63-85
Non-linear Equity Valuation: An Empirical Analysis
Hemantha S. B. Herath, A. William Richardson, Raafat R. Roubi, Mark Tippett
págs. 86-115
The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards
David B. Sutton, Carolyn J. Cordery, Tony van Zijl
págs. 116-141