Accounting and Business Research, Volume 41, Issue 5 (2011)

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Accounting and Business Research, Volume 41, Issue 5 (2011)

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Original Articles

Article
A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives
Doris M. Merkl-Davies & Niamh M. Brennan
Pages: 415-437
Published online: 25 May 2011
AbstractforA conceptual framework of impression management: new insights from psychology, sociology and critical perspectives | Full Text | References | PDF (405.7 KB)
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Article
The effects of uncertainty on the roles of controllers and budgets: an exploratory study
Frank G.H. Hartmann & Victor S. Maas
Pages: 439-458
Published online: 28 Oct 2011
AbstractforThe effects of uncertainty on the roles of controllers and budgets: an exploratory study | Full Text | References | PDF (254 KB)
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Article
Hedge accounting and its influence on financial hedging: when the tail wags the dog
Martin Glaum & André Klöcker
Pages: 459-489
Published online: 09 Jun 2011
AbstractforHedge accounting and its influence on financial hedging: when the tail wags the dog
 | Full Text | References | PDF (192.5 KB)
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Article
‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum?
Joanne Horton, Richard Macve & George Serafeim
Pages: 491-514
Published online: 14 Dec 2011
Abstractfor‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum? | Full Text | References | PDF (188.5 KB)
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Article
On relief value (deprival value) versus fair value measurement for contract liabilities: a comment and a response
Christopher Nobes
Pages: 515-524
Published online: 14 Dec 2011
AbstractforOn relief value (deprival value) versus fair value measurement for contract liabilities: a comment and a response | Full Text | References | PDF (153.2 KB)
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