Abacus: A journal of accounting, finance and business studies

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  Año 2002, Vol. 38, Número 1

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    Editorial

    págs. 1-4

    
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    The Value Relevance of Financial Institutions' Fair Value Disclosures: A Study in the Difficulty of Linking Unrealized Gains and Losses to Equity Values

    Haim A. Mozes

    págs. 1-15

    
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    An Analysis of the International Development of the Equity Method

    C. Nobes

    págs. 16-45

    
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    Accounting Practice Harmony, Accounting Regulation and Firm Characteristics

    H. Perera, S. Ganesh, A. Rahman

    págs. 46-77

    
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    Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue and Format Choices

    S.W. Shelton, N.T. Hill, K.T. Stevens

    págs. 78-90

    
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    A Possible Economic Rationale for Straight-Line Depreciation

    J.R. Grinyer, C.D. Green, R. Michaelson

    págs. 91-120

    
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    Earnings Persistence, Losses and the Estimation of Earnings Response Coefficients

    R. Donnelly

    págs. 121-133

    
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    Asset Write-Offs--Managerial Incentives and Macroeconomic Factors

    T.H. Tan, A.L.C. Loh

    págs. 134-151