Abacus

Editorial: Abacus Regains SSCI Recognition
pp. i-ii(1)

Introduction: true and fair—anachronism or quality criterion par excellence?
pp. 129-131(3)
Author: Clarke, Frank L.

A true and fair view of the principles/rules debate
pp. 132-164(33)
Authors: Alexander, David; Jermakowicz, Eva

Principles- versus rules-based accounting standards: the FASB's standard setting strategy
pp. 165-188(24)
Authors: Benston, George J.; Bromwich, Michael; Wagenhofer, Alfred

Rules, principles and judgments in accounting standards
pp. 189-204(16)
Authors: Bennett, Bruce; Bradbury, Michael; Prangnell, Helen

Perceptions of the true and fair view concept: an empirical investigation
pp. 205-235(31)
Author: Kirk, Ngaire

Real (adaptation) options and the valuation of equity: some empirical evidence
pp. 236-265(30)
Authors: Ataullah, Ali; Higson, Andrew; Tippett, Mark

Social reporting by islamic banks
pp. 266-289(24)
Authors: Maali, Bassam; Casson, Peter; Napier, Christopher