Abacus: A journal of accounting, finance and business studies

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  Año 2006, Vol. 42, Número 3-4. Dedicado a: FORUM: INTERNATIONAL FINANCIAL REPORTING

  • Evidence-based financial reporting regulation

    Willem Buijink

    • Resumen

    págs. 296-301

    

  • Dirty surplus accounting flows and valuation errors

    Helena Isidro, John O'Hanlon, Steven Young

    • Resumen

    págs. 302-344

    

  • Discussion of Isidro, O’Hanlon and Young

    Ann Tarca

    págs. 345-353

    

  • Earnings conservatism: panel data evidence from the European Union and the United States

    Christos A. Grambovas, Begoña Giner Inchausti, Demetris Christodoulou

    • Resumen

    págs. 354-378

    

  • Discussion of Grambovas, Giner and Christodoulou

    Michael E. Bradbury

    págs. 379-387

    

  • Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market

    Christina Dargenidou, Stuart Mcleay, Ivana Raonic

    • Resumen

    págs. 388-414

    

  • Discussion of Dargenidou, McLeay and Raonic

    Graham Partington

    págs. 415-425

    

  • Effects of database choice on international accounting research

    Juan Manuel García Lara, Beatriz García Osma, Belén Gill de Albornoz Noguer

    • Resumen

    págs. 426-454

    

  • Discussion of García Lara, García Osma and Gill de Albornoz Noguer

    Stewart Jones

    págs. 455-460

    

  • International financial reporting standards and experts’ perceptions of disclosure quality

    Holger Daske, Günther Gebhardt

    • Resumen

    págs. 461-498

    

  • Discussion of daske and gebhardt

    Natalie Gallery

    págs. 499-502