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
Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution
Jennifer Gippel, Tom Smith, Frank Finn, Yushu Zhu
págs. 143-168
An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative
Richard Barker, Anne McGeachin
págs. 169-207
págs. 208-237
Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis
Klaus Derfuss
págs. 238-278
págs. 279-310
págs. 311-355
págs. 356-378
On the Relationship of Stewardship and Valuation: An Analytical Viewpoint
Christoph Kuhner, Christoph Pelger
págs. 379-411
John Richard Edwards
págs. 412-436
Modelling Risk Perceptions of Stakeholders in Public–Private Partnership Toll Road Contracts
Demi Chung, David A Hensher
págs. 437-483
Financial Accounting Research: Practice, and Financial Accountability
Mary E. Barth, Joan E. Horngren
págs. 499-510
págs. 511-524
págs. 525-535
págs. 536-548
Measurement in Financial Reporting: Half a Century of Research and Practice
Geoffrey Whittington
págs. 549-571
págs. 572-586