Accounting and Business Research, Volume 51, Issue 4 (2021)

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Accounting and Business Research, Volume 51, Issue 4 (2021)

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Research Article

Article
Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts
Omiros Georgiou, Elisavet Mantzari & Julia Mundy
Pages: 307-346
Published online: 10 Feb 2021
AbstractforProblematising the decision-usefulness of fair values: empirical evidence from UK financial analysts | Full Text | References | PDF (520.6 KB) | EPUB
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Article
The effect of income shifting on the implied cost of equity capital: evidence from US multinational corporations
Grant Richardson, Grantley Taylor, Ivan Obaydin & Mostafa Monzur Hasan
Pages: 347-389
Published online: 24 Sep 2020
AbstractforThe effect of income shifting on the implied cost of equity capital: evidence from US multinational corporations | Full Text | References | PDF (627.2 KB) | EPUB
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Article
Short selling prior to going concern disclosures
Jian Huang, Lei Wang, Han Yu & Zhen Zhang
Pages: 390-420
Published online: 03 Dec 2020
AbstractforShort selling prior to going concern disclosures | Full Text | References | PDF (427.3 KB) | EPUB
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Article
Accounting information in innovative small cap firms: evidence from London’s Alternative Investment Market
Andrei Filip, Alessandro Ghio & Luc Paugam
Pages: 421-456
Published online: 25 Nov 2020
AbstractforAccounting information in innovative small cap firms: evidence from London’s Alternative Investment Market | Full Text | References | PDF (669.1 KB) | EPUB
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