Abacus: A journal of accounting, finance and business studies

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  Año 2003, Vol. 39, Número 1

  • Editorial

    Graeme Dean, Frank Clarke

    • Resumen

    págs. 1-5

    

  • Replacement Cost Asset Valuation and Regulation of Energy Infrastructure Tariffs.

    D.J. Johnstone

    • Resumen

    págs. 1-41

    

  • ‘Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups.

    Yuan Ding, Hervé Stolowy, Michel Tenenhaus

    • Resumen

    págs. 42-65

    

  • Domestic Practice, Comparative International Analyses and Accounting Discretion—Italian Savings Banks’ Pension Cost Accounting.

    Francesco Capalbo

    • Resumen

    págs. 66-81

    

  • Harmony, Statistical Inference with the Herfindahl H Index and C Index.

    Ross Taplin

    • Resumen

    págs. 82-94

    

  • Earnings and Impression Management in Financial Reports: The Case of CEO Changes.

    Jayne M. Godfrey, Paul Mather, Alan Ramsay

    • Resumen

    págs. 95-123

    

  • Notes of the University of Sydney Pacioli Society.

    Paul Reid, Natalie Gallery, Alfred Wagenhofer, Michael E. Bradbury, Wayne Lonergan

    • Resumen

    págs. 124-146