Abacus: A journal of accounting, finance and business studies

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  Año 2010, Vol. 46, Número 1. Dedicado a: EAA SYMPOSIUM, TAMPERE, 13 MAY 2009—WANTED: FOUNDATIONS OF ACCOUNTING MEASUREMENT

  • Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting

    Jens Wüstemann, Sonja Wüstemann

    • Resumen

    págs. 1-27

    

  • The Value Relevance of Management Forecasts and Their Impact on Analysts' Forecasts: Empirical Evidence From Japan

    Koji Ota

    • Resumen

    págs. 28-59

    

  • Accounting for the Business of Suffering: A Study of the Antebellum Richmond, Virginia, Slave Trade

    Jan Richard Heier

    • Resumen

    págs. 60-83

    

  • Background and Case for Exit Price Accounting

    Graeme Dean

    • Resumen

    págs. 84-96

    

  • The Case for Entry Values: A Defence of Replacement Cost

    Andrew Lennard

    • Resumen

    págs. 97-103

    

  • Measurement in Financial Reporting

    Geoffrey Whittington

    • Resumen

    págs. 104-110

    

  • The Case for Deprival Value

    Richard Macve

    • Resumen

    págs. 111-119

    

  • Comments on Panellists

    Mary E. Barth

    • Resumen

    págs. 120-127