Abacus: A journal of accounting, finance and business studies

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  Año 2013, Vol. 49, Número 1

  • The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (ETS)

    Larelle Chapple, Peter M. Clarkson, Stephen L. Gould

    • Resumen

    págs. 1-33

    

  • Do Fund Flow-Return Relations Depend on the Type of Investor?: A Research Note

    Jacquelyn E. Humphrey, Karen Benson, Timothy J. Brailsford

    • Resumen

    págs. 34-45

    

  • Shareholder Rights, Insider Ownership and Earnings Management

    Henry He Huang, Weimin Wang, Jian Zhou

    • Resumen

    págs. 46-73

    

  • An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany

    Ann Tarca, Richard D. Morris, Melissa Moy

    • Resumen

    págs. 74-98

    

  • Educational Reforms Set Professional Boundaries: The Spanish Audit Function, 1850–1988

    Nieves Carrera, Salvador Carmona

    • Resumen

    págs. 99-137