Abacus: A journal of accounting, finance and business studies

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  Año 2003, Vol. 39, Número 2

  • Editorial

    Graeme Dean

    págs. 1-5

    

  • Keeping Watch! Recounting Twenty-Five Years of the Office of Chief Accountant, U.S. Securities and Exchange Commission, 1976--2001

    Gary J. Previts, Helen M. Roybark, Edward N. Coffman

    págs. 147-185

    

  • Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case

    Peter Standish

    págs. 186-210

    

  • Board and Monitoring Committee Independence

    Julie Cotter, Mark Silvester

    págs. 211-232

    

  • Presenting Discounted Future Cash Receipts and Payments in Financial Statements

    Paul Rosenfield

    págs. 233-249

    

  • Research Note: Revisiting Fair Value Accounting--Measuring Commercial Banks' Liabilities

    Robert P. Gray

    págs. 250-261

    

  • Earnings Management Around Share Repurchases: A Note

    Philippos Katranis, Kanalis Ockree, Nikos Vafeas, Adamos Vlittis

    págs. 262-272

    

  • Table of Contents

    pág. 273