Accounting and Business Research, Volume 40, Issue 3 (2010)

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Accounting and Business Research, Volume 40, Issue 3 (2010)

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International Accounting Policy Forum

Editorials

Editorial
Editorial
Pauline Weetman
Page: 193
Published online: 04 Jan 2011
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Miscellany

Introduction
Robert Hodgkinson
Pages: 195-196
Published online: 04 Jan 2011
CitationforIntroduction | PDF (41.2 KB)
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Original Articles

Article
Fair value accounting, financial economics and the transformation of reliability
Michael Power
Pages: 197-210
Published online: 04 Jan 2011
AbstractforFair value accounting, financial economics and the transformation of reliability | References | PDF (149.4 KB)
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Miscellany

Response to ‘Fair value accounting, financial economics and the transformation of reliability’
Patricia McConnell
Pages: 211-213
Published online: 04 Jan 2011
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Original Articles

Article
The political economy of regulation: Does it have any lessons for accounting research?
Michael Moran
Pages: 215-225
Published online: 04 Jan 2011
AbstractforThe political economy of regulation: Does it have any lessons for accounting research? | References | PDF (117.6 KB)
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Miscellany

Discussion of ‘The political economy of regulation: Does it have any lessons for accounting research?’
Sir Bryan Carsberg
Pages: 227-228
Published online: 04 Jan 2011
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Original Articles

Article
Different approaches to corporate reporting regulation: How jurisdictions differ and why
Christian Leuz
Pages: 229-256
Published online: 04 Jan 2011
AbstractforDifferent approaches to corporate reporting regulation: How jurisdictions differ and why | References | PDF (230.5 KB)
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Miscellany

Discussion of ‘Different approaches to corporate reporting regulation: How jurisdictions differ and why’
Ken Wild
Pages: 257-258
Published online: 04 Jan 2011
CitationforDiscussion of ‘Different approaches to corporate reporting regulation: How jurisdictions differ and why’ | References | PDF (44.9 KB)
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Reviews

Review Article
The pros and cons of regulating corporate reporting: A critical review of the arguments
Robert Bushman & Wayne R. Landsman
Pages: 259-273
Published online: 04 Jan 2011
AbstractforThe pros and cons of regulating corporate reporting: A critical review of the arguments | References | PDF (148.4 KB)
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Miscellany

Discussion of ‘The pros and cons of regulating corporate reporting: A critical review of the arguments’
David Lindsell
Pages: 275-277
Published online: 04 Jan 2011
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Original Articles

Article
The ICAEW's Recommendations on Accounting Principles and secrecy of process
Stephen A. Zeff
Pages: 279-285
Published online: 04 Jan 2011
AbstractforThe ICAEW's Recommendations on Accounting Principles and secrecy of process | References | PDF (87.1 KB)
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Article
Conceptual frameworks of accounting from an information perspective
John Christensen
Pages: 287-299
Published online: 04 Jan 2011
AbstractforConceptual frameworks of accounting from an information perspective | References | PDF (141.5 KB)
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Miscellany

Discussion of ‘How do conceptual frameworks contribute to the quality of corporate reporting regulation?’
Paul Boyle
Pages: 301-302
Published online: 04 Jan 2011
CitationforDiscussion of ‘How do conceptual frameworks contribute to the quality of corporate reporting regulation?’ | References | PDF (42.6 KB)
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Original Articles

Article
Conceptual frameworks of accounting: Some brief reflections on theory and practice
Richard Macve LSE
Pages: 303-308
Published online: 04 Jan 2011
First Page PreviewforConceptual frameworks of accounting: Some brief reflections on theory and practice | References | PDF (85.2 KB)
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Article
How can we measure the costs and benefits of changes in financial reporting standards?
Katherine Schipper
Pages: 309-327
Published online: 04 Jan 2011
AbstractforHow can we measure the costs and benefits of changes in financial reporting standards? | References | PDF (200.9 KB)
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Miscellany

Discussion of ‘How can we measure the costs and benefits of changes in financial reporting standards?’
Steven Maijoor
Pages: 329-330
Published online: 04 Jan 2011
CitationforDiscussion of ‘How can we measure the costs and benefits of changes in financial reporting standards?’ | References | PDF (47.1 KB)
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Editorial board
Page: ebi
Published online: 04 Jan 2011
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