Accounting and Business Research 1994 - 1995: Vol 25 Index

3 Pages·0.8 MB·English

Accounting and Business Research. Vol. 25, 1995
Index to Volume 25—1994/95
ARTICLES (by author) Jones, Stewart and Love, Kerry; Recent Evidence
on Australian Current Value Accounting Prac-
tices: Is the Phoenix Rising from the Ashes? 266.
Archer, Simon, Delvaille, Pascale and McLeay,
Jones, Stewart, Romano, Claudio A. and Smyr-
Stuart; The Measurement of Harmonisation and
nios, Kosmas X.; An Evaluation of the Decision
the Comparability of Financial Statement Items:
Usefulness of Cash Flow Statements by Austra-
Within-country and Between-country Effects.
lian Reporting Entities. 115.
67.
Karim, Rifaat Ahmed Abdel; The Nature and
Baldwin, Trevor; Management Aspiration. and Rationale of a Conceptual Framework for Fi-
Audit Opinion: Fixed Asset Accounting at the nancial Reporting by Islamic Banks. 285.
Staveley Coal & Iron Company 1863-1883. 3.
Beattie, Vivien and Fearnley, Stella; The Impor-
Mitchell, Falconer, Reid, Gavin C. and Terry,
tance of Audit Firm Characteristics and the
Nicholas G.; Post Investment Demand for Ac-
Drivers of Auditor Change in UK Listed Com-
counting Information by Venture Capitalists.
panies. 227. '
186.
Breton, Gaétan and Taffler, Richard J.; Creative
Accounting and Investment Analyst Response.
81. O’Clock, Priscilla and Devine, Kevin; An Investi-
gation of Framing and Firm Size on the Audi-
tor’s Going Concern Decision. 197.
Citron, David B.; The Incidence of Accounting-
based Covenants in UK Public Debt Contracts:
Rees, Lynn L.; The Information Contained in
An Empirical Analysis. 139.
Reconciliations to Earnings Based on US Ac-
Coombs, Hugh M. and Edwards, John Richard;
counting Principles by Non-US Companies.
The Financial Reporting Practices of British
301.
Municipal Corporations 1835—1933: A Study in
Rouse, Paul; The Recognition of Executory Con-
Accounting Innovation. 93.
tracts. 15.
Edwards, Pamela; Segmental Reporting: A Pre- Tippett, Mark and Whittington, Geoffrey; An
parers’ Perspective. 151. Empirical Evaluation of an Induced Theory of
Financial Ratios. 208.
Fleischman, Richard K., Hoskin, Keith W. and Tyson, Thomas; Collective Bargaining and Cost
Macve, Richard H.; The Boulton & Watt Case: Accounting: The Case of the US Men’s Clothing
The Crux of Alternative Approaches to Ac- Industry. 23.
counting History? 162.
Wallace, R. S. Olusegun, Naser, Kamal and Mora,
Araceli; The Relationship Between the Compre-
Goodwin, Jenny and Trotman, Ken T.; Audit
hensiveness of Corporate Annual Reports and
Judgments of Revalued Non-current Assets:
Firm Characteristics in Spain. 41.
The Effect of Conflicting Risks. 177.
Gul, Ferdinand A., Tsui, Judy S. L., Fong, Steve
C. C. and Kwok, Helen Y. L.; Decentralisation ARTICLES (by title)
as a Moderating Factor in the Budgetary
Participation-Performance Relationship: Some Audit Judgments of Revalued Non-current Assets:
Hong Kong Evidence. 107. The Effect of Conflicting Risks by Jenny Good-
win and Ken T. Trotman. 177.
Hennessey, Sean M.; Earnings Forecast Revisions
and Security Returns: Canadian Evidence. 240. Boulton & Watt Case: The Crux of Alternative
Herrmann, Don and Thomas, Wayne; Harmoni- Approaches to Accounting History? by Richard
sation of Accounting Measurement Practices in K. Fleischman, Keith W. Hoskin and Richard
the European Community. 253. H. Macve. 162.
2 ACCOUNTING AND BUSINESS RESEARCH
Collective Bargaining and Cost Accounting: The Post Investment Demand for Accounting Informa-
Case of the US Men’s Clothing Industry by tion by Venture Capitalists by Falconer Mitch-
Thomas Tyson. 23. ell, Gavin C. Reid and Nicholas G. Terry. 186.
Creative Accounting and Investment Analyst
Response by Gaétan Breton and Richard J. Taf- Recent Evidence on Australian Current Value Ac-
fler. 81. counting Practices: Is the Phoenix Rising from
the Ashes? by Stewart Jones and Kerry Love.
Decentralisation as a Moderating Factor in the 266.
Budgetary Participation-Performance Relation- Recognition of Executory Contracts by Paul
ship: Some Hong Kong Evidence by Ferdinand Rouse. 15.
A. Gul, Judy S. L. Tsui, Steve C. C. Fong and Relationship Between the Comprehensiveness of
Helen Y. L. Kwok. 107 Corporate Annual Reports and Firm Charac-
teristics in Spain by R. S. Olusegun Wallace,
Earnings Forecast Revisions and Security Returns: Kamal Naser and Araceli Mora. 41.
Canadian Evidence by Sean M. Hennessey. 240.
Empirical Evaluation of an Induced Theory of Fi- Segmenta! Reporting: A Preparers’ Perspective by
nancial ratios by Mark Tippett and Geoffrey Pamela Edwards. 151.
Whittington. 208.
Evaluation of the Decision Usefulness of Cash
Flow Statements by Australian Reporting En- COMMENTARIES (by author)
tities by Stewart Jones, Claudio A. Romano and
Kosmas X. Smyrnios. 115. Parker, R. H.; David Solomons and British Ac-
counting. 311.
Financial Reporting Practices of British Municipal
Corporations 1835-1933: A Study in Accounting
Zeff, Stephen A.; David Solomons
Innovation by Hugh M. Coombs and John
(1912-1995)—An Appreciation. 315.
Richard Edwards. 93.
Harmonisation of Accounting Measurement Prac- COMMENTARIES (by title)
tices in the European Community by Don
Herrmann and Wayne Thomas. 253. David Solomons and British Accounting by R. H.
Parker. 311.
Importance of Audit Firm Characteristics and the David Solomons (1912—1995)—An Appreciation
Drivers of Auditor Change in UK Listed Com- by Stephen A. Zeff. 315.
panies by Vivien Beattie and Stella Fearnley.
227.
BOOKS REVIEWED
Incidence of Accounting-based Covenants in UK
Public Debt Contracts: An Empirical Analysis
by David B. Citron. 139. Brimson, James A. and Antos, John; Activity-
Information Contained in Reconciliations to based Management, reviewed by Mahmoud
Earnings Based on US Accounting Principles by Ezzamel. 62.
Non-US Companies by Lynn L. Rees. 301. Bromwich, M. and Bhimani, A.; Management Ac-
Investigation of Framing and Firm Size on the counting Pathways to Progress, reviewed by F.
Auditor’s Going Concern Decision by Priscilla Mitchell. 133.
O’Clock and Kevin Devine. 197. Brown, Philip; Capital Markets-based Research in
Accounting: An Introduction (Coopers & Ly-
Management Aspiration and Audit Opinion: brand Accounting Research Methodology Mon-
Fixed Asset Accounting at the Staveley Coal & ograph No. 1), reviewed by Len Skerratt. 131.
Iron Company 1863-1883 by Trevor Baldwin.
3. Canadian Institute of Chartered Accountants; Us-
Measurement of Harmonisation and the Compar- ing Ratios and Graphics in Financial Reporting,
ability of Financial Statement Items: Within- reviewed by Vivien Beattie. 61.
country and Between-country Effects by Simon Carnegie, G., Cravens, J. and Gibson, R.; Cases
Archer, Pascale Delvaille and Stuart McLeay. in Financial Accounting, reviewed by Stuart
67. Turley. 221.
Clark, P.; European Financial Reporting Series.
Nature and Rationale of a Conceptual Framework Luxembourg, reviewed by R. H. Parker. 131.
for Financial Reporting by Islamic Banks by Coltman, M. M.; Hospitality Management Ac-
Rifaat Ahmed Abdel Karim. 285. counting, reviewed by Alan Gregory. 135.
WINTER 1995
Dijksma, J. and Hoogendoorn, M.; European Fi- by Ken Pratt. 134.
nancial Reporting Series. The Netherlands, re-
viewed by R. H. Parker. 131. Ordelheide, D. and Pfaff, D.; European Financial
Reporting Series. Germany, reviewed by R. H.
Fédération des Experts Comptables Européens; Parker. 131.
Seventh Directive Options and their Implemen-
tation, reviewed by Paul D. Gordon. 57. Parker, R. H. and Yamey, B. S. (eds.); Accounting
Flower, J.; The Regulation of Financial Reporting History. Some British Contributions, reviewed
in the Nordic Countries, reviewed by T. E. by Richard P. Brief. 56.
Cooke. 219. Poneman, Lawrence A. and Gabhart, David R. L.;
Ethical Reasoning in Accounting and Auditing,
Gordon, P. D. and Gray, S. J.; European Finan- reviewed by Michael Power. 130.
cial Reporting Series. United Kingdom, re-
viewed by R. H. Parker. 131. Scheid, J.-C. and Walton, P; European Financial
Gray, S. J., Coenenberg, A. G. and Gordon, P. D. Reporting Series. France, reviewed by R. H.
(eds.); International Group Accounting—Issues Parker. 131.
in European Harmonisation, reviewed by M.W.
Pendlebury. 55. Weetman, P., Collins, W. and Davie, E.; Operat-
ing and Financial Review: Views of Analysts
Hilton, Dudley and Sharp, Isobel; Stock Exchange and Institutional Investors, reviewed by Judy
Reporting, reviewed by Roger Hussey. 60. Day. 58.
Hussey, Roger and Bishop, Mary; Corporate
Reports—A Guide for Preparers and Users, re- York, David; Audit Reports: A Practical Guide to
viewed by Paul D. Gordon. 59. Preparation Under SAS 600, reviewed by E. N.
Hussey, Roger and Woolfe, Sarah; Interim State- M. Okike. 220.
ments and Preliminary Profit Announcements,
reviewed by Garry Carnegie. 58.
Zeff, Stephen A. and Dharan, Bala G.; Readings
and Notes on Financial Accounting: Issues and
Lefebvre, Christian and Flower, John; European Controversies, reviewed by David Pendrill. 136.
Financial Reporting Series. Belgium, reviewed
by Ann Jorissen. 320.
EDITORIAL 226.
Marriott, Neil and Chandler, Roy; Management
Accounting: A Spreadsheet Approach, reviewed OCCASIONAL REVIEWERS 223.