Abacus

Editorial
pp. i-iv(1)

Introduction
pp. 291-295(5)
Author: McLeay, Stuart

Evidence-based financial reporting regulation
pp. 296-301(6)
Author: Buijink, Willem

Dirty surplus accounting flows and valuation errors
pp. 302-344(43)
Authors: Isidro, Helena; O'Hanlon, John; Young, Steven

Discussion of Isidro, O'Hanlon and Young
pp. 345-353(9)
Author: Tarca, Ann

Earnings conservatism: panel data evidence from the European Union and the United States
pp. 354-378(25)
Authors: Grambovas, Christos A.; Giner, Begoña; Christodoulou, Demetris

Discussion of Grambovas, Giner and Christodoulou
pp. 379-387(9)
Author: Bradbury, Michael

Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market
pp. 388-414(27)
Authors: Dargenidou, Christina; McLeay, Stuart; Raonic, Ivana

Discussion of Dargenidou, McLeay and Raonic
pp. 415-425(11)
Author: Partington, Graham

Effects of database choice on international accounting research
pp. 426-454(29)
Authors: Lara, Juan Manuel García; Osma, Beatriz García; Noguer, Belén Gill de Albornoz

Discussion of García Lara, García Osma and Gill de Albornoz Noguer
pp. 455-460(6)
Author: Jones, Stewart

International financial reporting standards and experts' perceptions of disclosure quality
pp. 461-498(38)
Authors: Daske, Holger; Gebhardt, Günther

Discussion of daske and gebhardt
pp. 499-502(4)
Author: Gallery, Natalie