Accounting and Business Research, Volume 43, Issue 4 (2013)

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Accounting and Business Research, Volume 43, Issue 4 (2013)

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INTERNATIONAL ACCOUNTING POLICY FORUM

Editorial

Editorial
Editorial
Vivien Beattie & Pauline Weetman
Page: 259
Published online: 19 Jun 2013
CitationforEditorial | Full Text | PDF (31.6 KB)
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Original Articles

Article
Introduction
Robert Hodgkinson
Pages: 260-261
Published online: 19 Jun 2013
CitationforIntroduction | Full Text | PDF (41.3 KB)
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Article
The objectives of financial reporting: a historical survey and analysis
Stephen A. Zeff
Pages: 262-327
Published online: 19 Jun 2013
AbstractforThe objectives of financial reporting: a historical survey and analysis | Full Text | References | PDF (382.1 KB)
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Miscellany

Discussion of ‘The objectives of financial reporting: A historical survey and analysis’ by Stephen Zeff (2013)
Page: 328
Published online: 19 Jun 2013
CitationforDiscussion of ‘The objectives of financial reporting: A historical survey and analysis’ by Stephen Zeff (2013) | Full Text | PDF (29.7 KB)
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Original Articles

Article
Financial reporting and firm valuation: relevance lost or relevance regained?
Luzi Hail
Pages: 329-358
Published online: 19 Jun 2013
AbstractforFinancial reporting and firm valuation: relevance lost or relevance regained? | Full Text | References | PDF (417.5 KB)
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Miscellany

Discussion of ‘Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?’ by Luzi Hail (2013)
Peter Elwin
Pages: 359-361
Published online: 19 Jun 2013
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Original Articles

Article
The role of financial reporting in debt contracting and in stewardship
Lakshmanan Shivakumar
Pages: 362-383
Published online: 19 Jun 2013
AbstractforThe role of financial reporting in debt contracting and in stewardship | Full Text | References | PDF (150.9 KB)
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Miscellany

Discussion of ‘The role of financial reporting in debt contracting and in stewardship’ by Lakshmanan Shivakumar (2013)
Trevor Pitman
Pages: 384-385
Published online: 19 Jun 2013
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Original Articles

Article
What do we know about the role of financial reporting in debt contracting and debt covenants?
Peter Taylor
Pages: 386-417
Published online: 19 Jun 2013
AbstractforWhat do we know about the role of financial reporting in debt contracting and debt covenants? | Full Text | References | PDF (200.5 KB)
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Article
Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making
David J. Cooper & Wayne Morgan
Pages: 418-441
Published online: 19 Jun 2013
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Miscellany

Discussion of ‘Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making’ by David Cooper and Wayne Morgan (2013)
David Nussbaum
Pages: 442-444
Published online: 19 Jun 2013
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P.D. Leake Lecture

Article
How far can we trust earnings numbers? What research tells us about earnings management
Martin Walker
Pages: 445-481
Published online: 19 Jun 2013
AbstractforHow far can we trust earnings numbers? What research tells us about earnings management | Full Text | References | PDF (229.5 KB)
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Miscellany

Discussion of ‘How far can we trust earnings numbers? What research tells us about earnings management’ by Martin Walker (2013)
Page: 482
Published online: 19 Jun 2013
CitationforDiscussion of ‘How far can we trust earnings numbers? What research tells us about earnings management’ by Martin Walker (2013) | Full Text | PDF (29.7 KB)
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