Abacus

Editorial
pp. i-iv(1)

The Value Relevance of Financial Institutions' Fair Value Disclosures: A Study in the Difficulty of Linking Unrealized Gains and Losses to Equity Values
pp. 1-15(15)
Author: Mozes, Haim A.

An Analysis of the International Development of the Equity Method
pp. 16-45(30)
Author: Nobes, Christopher

Accounting Practice Harmony, Accounting Regulation and Firm Characteristics
pp. 46-77(32)
Authors: Rahman, Asheq; Perera, Hector; Ganesh, Siva

Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue and Format Choices
pp. 78-90(13)
Authors: Hill, Nancy Thorley; Shelton, Sandra Waller; Stevens, Kevin T.

A Possible Economic Rationale for Straight-Line Depreciation
pp. 91-120(30)
Authors: Green, C. D.; Grinyer, J. R.; Michaelson, R.

Earnings Persistence, Losses and the Estimation of Earnings Response Coefficients
pp. 121-133(13)
Author: Donnelly, Ray

Asset Write-Offs—Managerial Incentives and Macroeconomic Factors
pp. 134-151(18)
Authors: Loh, Alfred Lye Chye; Tan, Tin Hoe