Accounting and Business Research, Volume 45, Issue 5 (2015)

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Accounting and Business Research, Volume 45, Issue 5 (2015)

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IASB Research Forum: Conceptual framework for financial reporting

Editorial

Editorial
Conceptual framework for financial reporting: an introduction to the special issue by the guest editors
Mary E. Barth, Christopher Nobes & Ann Tarca
Pages: 543-544
Published online: 25 Sep 2015
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Miscellany

Conceptual framework for financial reporting: an introduction to the special issue
Alan Teixeira
Pages: 545-546
Published online: 25 Sep 2015
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Original Articles

Article
Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting?
Arjan Brouwer, Martin Hoogendoorn & Ewout Naarding
Pages: 547-571
Published online: 03 Aug 2015
AbstractforWill the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting? | Full Text | References | PDF (200.6 KB)
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Article
The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes
Christopher W. Nobes & Christian Stadler
Pages: 572-601
Published online: 03 Aug 2015
AbstractforThe qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes | Full Text | References | PDF (271.8 KB)
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Article
Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness
Anne Bean & Helen Irvine
Pages: 602-619
Published online: 20 Aug 2015
AbstractforDerivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness | Full Text | References | PDF (205.2 KB)
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Article
The implications of research on accounting conservatism for accounting standard setting
Araceli Mora & Martin Walker
Pages: 620-650
Published online: 03 Aug 2015
AbstractforThe implications of research on accounting conservatism for accounting standard setting | Full Text | References | PDF (274.2 KB)
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Open Access

Book Review

Book Review
Accounting for biodiversity
Carol A. Tilt
Pages: 651-653
Published online: 20 May 2015
First Page PreviewforAccounting for biodiversity | Full Text | References | PDF (154.6 KB)
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Corrigendum

Correction
Corrigendum
Page: i
Published online: 22 Sep 2015
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