Abacus: A journal of accounting, finance and business studies

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  Año 2006, Vol. 42, Número 2

  • Seleccionado

    Introduction: true and fair—anachronism or quality criterion par excellence?

    Frank Clarke

    págs. 129-131

    
  • Seleccionado

    A true and fair view of the principles/rules debate

    David Alexander, Eva K. Jermakowicz

    • Resumen

    págs. 132-164

    
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    Principles- versus rules-based accounting standards: the FASB's standard setting strategy

    George Benson, Michael Bromwich, Alfred Wagenhofer

    • Resumen

    págs. 165-188

    
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    Rules, principles and judgments in accounting standards

    Bruce Bennett, Michael E. Bradbury, Helen Prangnell

    • Resumen

    págs. 189-204

    
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    Perceptions of the true and fair view concept: an empirical investigation

    Ngaire Kirk

    • Resumen

    págs. 205-235

    
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    Real (adaptation) options and the valuation of equity: some empirical evidence

    Ali Ataullah, Andrew Higson, Mark Tippett

    • Resumen

    págs. 236-265

    
  • Seleccionado

    Social reporting by islamic banks

    Bassam Maali, Peter Carson, Christopher Napier

    • Resumen

    págs. 266-289