Abacus: A journal of accounting, finance and business studies

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  Año 2019, Vol. 55, Número 1

  • International Accounting Standards Board/Abacus Research Forum 2018.

    Stewart Jones

    • Resumen

    págs. 1-5

    

  • Non‐GAAP Earnings and the Earnings Quality Trade‐off.

    Andrea Ribeiro, Yaowen Shan, Stephen Taylor

    • Resumen

    págs. 6-41

    

  • Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature.

    Sidney J. Gray, Niclas Hellman, Mariya N. Ivanova

    • Resumen

    págs. 42-91

    

  • Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?

    Tami Dinh, Baljit K. Sidhu, Chuan Yu

    • Resumen

    págs. 92-127

    

  • Independently Certified Industry‐specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry.

    Dean Katselas, Baljit K. Sidhu, Tom Smith, Chuan Yu

    • Resumen

    págs. 128-179

    

  • Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation.

    Yuanyuan Guo, Siqi Lu, Joshua Ronen, Jianfang Ye

    • Resumen

    págs. 180-204

    

  • Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements.

    Amitav Saha, Richard D. Morris, Helen Kang

    • Resumen

    págs. 205-236

    

  • Is Financial Reporting Still Useful? Australian Evidence.

    Michael Davern, Nikole Gyles, Dean Hanlon, Matthew L. Pinnuck

    • Resumen

    págs. 237-272