Accounting and Business Research, Volume 49, Issue 3 (2019)

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Accounting and Business Research, Volume 49, Issue 3 (2019)

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Original Articles

Article
Do auditors constrain intertemporal income shifting in private companies?
Henrik Höglund & Dennis Sundvik
Pages: 245-270
Published online: 03 Jul 2018
AbstractforDo auditors constrain intertemporal income shifting in private companies? | Full Text | References | PDF (264.7 KB) | EPUB
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Article
Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA
Beatriz Santos-Cabalgante, Beatriz García Osma & Domi Romero Fúnez
Pages: 271-304
Published online: 17 Jul 2018
AbstractforAccounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA | Full Text | References | PDF (2.1 MB) | EPUB
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Article
Strategic distortions in analyst forecasts in the presence of short-term institutional investors
Pawel Bilinski, Douglas Cumming, Lars Hass, Konstantinos Stathopoulos & Martin Walker
Pages: 305-341
Published online: 06 Sep 2018
AbstractforStrategic distortions in analyst forecasts in the presence of short-term institutional investors | Full Text | References | PDF (468.4 KB) | EPUB
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Article
Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units
Sandria N. Tennant & Marlon R. Tracey
Pages: 342-361
Published online: 03 Sep 2018
AbstractforCorporate profitability and effective tax rate: the enforcement effect of large taxpayer units | Full Text | References | PDF (456.7 KB) | EPUB
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Miscellany

Thank you to reviewers
Pages: 362-363
Published online: 19 Feb 2019
CitationforThank you to reviewers | Full Text | PDF (60.1 KB) | EPUB
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