Accounting and Business Research, Volume 44, Issue 4 (2014)

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Accounting and Business Research, Volume 44, Issue 4 (2014)

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International Accounting Policy Forum

Introduction

Introduction
Introduction
Robert Hodgkinson
Pages: 347-348
Published online: 21 May 2014
CitationforIntroduction | Full Text | PDF (45.5 KB)
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Original Articles

Article
The role of revenue recognition in performance reporting
Alfred Wagenhofer
Pages: 349-379
Published online: 21 May 2014
AbstractforThe role of revenue recognition in performance reporting | Full Text | References | PDF (245.3 KB)
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Discussion

Discussion
Discussion of ‘The role of revenue recognition in performance reporting’ by Alfred Wagenhofer (2014)
Bob Laux
Pages: 380-382
Published online: 21 May 2014
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Original Articles

Article
Performance measurement: an investor's perspective
Charles M.C. Lee
Pages: 383-406
Published online: 21 May 2014
AbstractforPerformance measurement: an investor's perspective | Full Text | References | PDF (310 KB)
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Discussion

Discussion
Discussion of ‘Performance measurement: an investor's perspective’ by Charles Lee (2014)
Nick Anderson
Pages: 407-409
Published online: 21 May 2014
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Original Articles

Article
Earnings presentation effects on manager reporting choices and investor decisions
Robert Libby & Scott A. Emett
Pages: 410-438
Published online: 21 May 2014
AbstractforEarnings presentation effects on manager reporting choices and investor decisions | Full Text | References | PDF (480.8 KB)
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Discussion

Discussion
Discussion of ‘Earnings presentation effects on manager reporting choices and investor decisions’ by Robert Libby and Scott Emett (2014)
Kathryn Cearns
Pages: 439-443
Published online: 21 May 2014
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Original Articles

Article
The drivers, consequences and policy implications of non-GAAP earnings reporting
Steven Young
Pages: 444-465
Published online: 21 May 2014
AbstractforThe drivers, consequences and policy implications of non-GAAP earnings reporting | Full Text | References | PDF (225.8 KB)
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Discussion

Discussion
Discussion of ‘The drivers, consequences and policy implications of non-GAAP earnings reporting’ by Steven Young (2014)
Gunnar Miller
Pages: 466-468
Published online: 21 May 2014
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P.D. Leake Lecture

Article
Digitisation, ‘Big Data’ and the transformation of accounting information
Alnoor Bhimani & Leslie Willcocks
Pages: 469-490
Published online: 21 May 2014
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Discussion
Discussion of ‘Digitisation, ‘Big Data’ and the transformation of accounting information’ by Alnoor Bhimani and Leslie Willcocks (2014)
Rick Payne
Pages: 491-495
Published online: 21 May 2014
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