Abacus: A journal of accounting, finance and business studies

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  Año 2014, Vol. 50, Número 1

  • Seleccionado

    The Value Relevance of Mandatory Non-GAAP Earnings

    Elmar R. Venter, David Emanuel, Steven F. Cahan

    • Resumen

    págs. 1-24

    
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    Earnings Management Surrounding CEO Turnover: Evidence from Korea

    Jong Seo Choi, Young Min Kwak, Chongwoo Choe

    • Resumen

    págs. 25-55

    
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    The Information Content of Ratings: An Analysis of Australian Credit Default Swap Spreads

    Jue Wang, Jiri Svec, Maurice Peat

    • Resumen

    págs. 56-75

    
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    A Comparative Analysis of the Investment Characteristics of Alternative Gold Assets

    Tim Pullen, Karen Benson, Robert Faff

    • Resumen

    págs. 76-92

    
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    Pacioli's Example Entries—a Conundrum Resolved?

    Alan Sangster, Greg Stoner, Giovanna Scataglini-Belghitar, Paul De Lange, Brendan O'Connell

    • Resumen

    págs. 93-106

    
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    Revisiting the Fundamental Concepts of IFRS

    Günther Gebhardt, Araceli Mora Enguídanos , Alfred Wagenhofer

    • Resumen

    págs. 107-116