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Accounting and Business Research

中文名称：会计与商业研究

ISSN：0001-4788
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1.Determinants of expected rate of return on pension assets: evidence from the UK

机译：养老金资产预期收益率的决定因素：英国的证据
- 作者：Yong Li;Paul Klumpes
- 期刊名称：《Accounting and Business Research》 | 2013年第1期
- pension accounting;
- ERR;
- managerial opportunism;
- contracting cost incentives;
2.Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises

机译：审核室规模，审核质量和审核价格：中小企业的证据
- 作者：Stefan Sundgren;Tobias Svanström
- 期刊名称：《Accounting and Business Research》 | 2013年第1期
- audit fees;
- audit offices;
- audit quality;
- private companies;
- disciplinary sanctions;
- Top 6 audit firms;
3.Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment

机译：对SOX后英国监管环境中影响审计质量的因素的感知
- 作者：Vivien Beattie;Stella Fearnley;Tony Hines
- 期刊名称：《Accounting and Business Research》 | 2013年第1期
- audit quality;
- regulation;
- audit committees;
- audit inspection;
- ISAs;
4.Financial Reporting and Business Communication Seventeenth Annual Conference University of Bristol, Thursday 4th and Friday 5th July 2013 Call for Papers

机译：财务报告和业务交流第十三届年会于2013年7月4日至5日在布里斯托尔大学举行。征文通知
- 期刊名称：《Accounting and Business Research》 | 2013年第1期
5.Editorial

机译：社论
- 作者：Vivien Beattie
- 期刊名称：《Accounting and Business Research》 | 2013年第1期
6.The impact of perceived ethical intensity on audit-quality-threatening behaviours

机译：道德强度对审计质量威胁行为的影响
- 作者：Breda Sweeney;Bernard Pierce;Donald F. Arnold Sr
- 期刊名称：《Accounting and Business Research》 | 2013年第2期
- auditor behaviour;
- audit quality;
- ethical intensity;
- ethical culture;
7.The continued survival of international differences under IFRS

机译：国际财务报告准则下国际差异的持续存在
- 作者：Christopher Nobes
- 期刊名称：《Accounting and Business Research》 | 2013年第2期
- accounting policy choice;
- IFRS;
- international differences;
- adoption;
- policy options;
- classification;
8.Audit report lags in the Belgian non-profit sector: an empirical analysis

机译：审计报告滞后于比利时非营利部门：一项实证分析
- 作者：Anne-Mie Reheul;Tom Van Caneghem;Sandra Verbruggen
- 期刊名称：《Accounting and Business Research》 | 2013年第2期
- non-profit;
- audit report lag;
- financial statement audit;
9.Call for Papers

机译：征集论文
- 期刊名称：《Accounting and Business Research》 | 2013年第2期
10.Call for Papers

机译：征集论文
- 期刊名称：《Accounting and Business Research》 | 2013年第2期
11.Client employment of previous auditors: shareholders’ views on auditor independence

机译：客户聘用以前的审计师：股东对审计师独立性的看法
- 作者：Eleanor Dart;Roy Chandler
- 期刊名称：《Accounting and Business Research》 | 2013年第3期
- audit firm alumni;
- auditor independence;
- audit risks;
12.Did loan-loss provisioning by UK banks become less timely after implementation of IAS 39?

机译：实施IAS 39后，英国银行的贷款损失准备是否变得不及时？
- 作者：John OHanlon
- 期刊名称：《Accounting and Business Research》 | 2013年第3期
- accounting;
- bank accounting;
- impairment;
- incurred loss;
- loan-loss provisioning;
13.Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants

机译：在17个欧洲国家/地区遵守IFRS 3和IAS 36要求的披露：公司和国家/地区决定因素
- 作者：Martin Glaum;Peter Schmidt;Donna L. Street;Silvia Vogel
- 期刊名称：《Accounting and Business Research》 | 2013年第3期
- IFRS;
- compliance;
- business combinations;
- cross-national analysis;
- goodwill;
- impairment testing;
14.Discussion of ‘How far can we trust earnings numbers? What research tells us about earnings management’ by Martin Walker (2013)

机译：关于“我们可以信任收入数字多大？马丁·沃克（Martin Walker，2013年）的研究告诉我们有关收益管理的内容
- 期刊名称：《Accounting and Business Research》 | 2013年第4期
15.How far can we trust earnings numbers? What research tells us about earnings management

机译：我们可以信任收入数字多远？研究告诉我们有关盈余管理的内容
- 作者：Martin Walker
- 期刊名称：《Accounting and Business Research》 | 2013年第4期
16.Discussion of ‘Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making’ by David Cooper and Wayne Morgan (2013)

机译：大卫·库珀（David Cooper）和韦恩·摩根（Wayne Morgan）（2013年）讨论的“满足政府和社会不断发展的公司报告需求：考虑制定会计准则的议论方法”
- 作者：David Nussbaum
- 期刊名称：《Accounting and Business Research》 | 2013年第4期
17.Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making

机译：满足政府和社会不断发展的公司报告需求：采用协商方法制定会计准则的论点
- 作者：David J. Cooper;Wayne Morgan
- 期刊名称：《Accounting and Business Research》 | 2013年第4期
- deliberation;
- financialisation;
- social audit;
- stability;
- sustainability accounting;
- the state;
18.What do we know about the role of financial reporting in debt contracting and debt covenants?

机译：我们对财务报告在债务合同和债务契约中的作用了解多少？
- 作者：Peter Taylor
- 期刊名称：《Accounting and Business Research》 | 2013年第4期
- debt contracting;
- debt covenants;
- financial reporting;
19.Discussion of ‘The role of financial reporting in debt contracting and in stewardship’ by Lakshmanan Shivakumar (2013)

机译：Lakshmanan Shivakumar（2013）讨论了“财务报告在债务承包和管理中的作用”
- 作者：Trevor Pitman
- 期刊名称：《Accounting and Business Research》 | 2013年第4期
20.The role of financial reporting in debt contracting and in stewardship

机译：财务报告在债务承包和管理中的作用
- 作者：Lakshmanan Shivakumar
- 期刊名称：《Accounting and Business Research》 | 2013年第4期
- financial reporting;
- contracting;
- stewardship;
- debt covenants;
- fair-value accounting;
- conservatism;
21.Discussion of ‘Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?’ by Luzi Hail (2013)

机译：Luzi Hail（2013）对“财务报告和公司评估：失去关联还是重新获得关联？”的讨论
- 作者：Peter Elwin
- 期刊名称：《Accounting and Business Research》 | 2013年第4期
22.Financial reporting and firm valuation: relevance lost or relevance regained?

机译：财务报告和公司估值：失去关联或重新获得关联？
- 作者：Luzi Hail
- 期刊名称：《Accounting and Business Research》 | 2013年第4期
- fair values;
- fundamental analysis;
- IFRS;
- international accounting;
- value relevance;
- valuation;
- market efficiency;
- regulation;
23.Discussion of ‘The objectives of financial reporting: A historical survey and analysis’ by Stephen Zeff (2013)

机译：Stephen Zeff（2013）讨论的“财务报告的目标：历史调查和分析”
- 期刊名称：《Accounting and Business Research》 | 2013年第4期
24.The objectives of financial reporting: a historical survey and analysis

机译：财务报告的目标：历史调查和分析
- 作者：Stephen A. Zeff
- 期刊名称：《Accounting and Business Research》 | 2013年第4期
- conceptual frameworks;
- conservatism;
- financial reporting;
- financial statements;
- objectives;
- prudence;
- standard setting;
- stewardship;
25.Introduction

机译：介绍
- 作者：Robert Hodgkinson
- 期刊名称：《Accounting and Business Research》 | 2013年第4期
26.Editorial

机译：社论
- 作者：Vivien Beattie
- 期刊名称：《Accounting and Business Research》 | 2013年第4期
27.The control dynamics of outsourcing involving an early-stage firm

机译：涉及早期公司的外包控制动态
- 作者：Jim Rooney;Suresh Cuganesan
- 期刊名称：《Accounting and Business Research》 | 2013年第5期
- management control;
- early-stage firms;
- organisational life cycle;
- outsourcing;
- inter-organisational relationships;
28.Challenging the reliability of comparables under profit-based transfer pricing methods

机译：在基于利润的转让定价方法下挑战可比公司的可靠性
- 作者：Alessandro Mura;Clive Emmanuel;Francesco Vallascas
- 期刊名称：《Accounting and Business Research》 | 2013年第5期
- transfer pricing;
- reliability;
- comparables;
- profit-based methods;
- M41;
- M48;
29.Volatility of accounting earnings

机译：会计收入的波动性
- 作者：Steve Yu Shuo Su
- 期刊名称：《Accounting and Business Research》 | 2013年第5期
- matching principle;
- statistics in accounting;
- depreciation;
- earnings volatility;
30.The role of disaggregation of earnings in stock valuation and earnings forecasting

机译：收益分解在股票估值和收益预测中的作用
- 作者：Pengguo Wang
- 期刊名称：《Accounting and Business Research》 | 2013年第5期
- cash flow;
- accruals;
- components of earnings;
- forecasts of earnings;
- stock valuation;
- C53;
- G12;
- M41;
31.Evaluating the effectiveness of model specifications and estimation approaches for empirical accounting-based valuation models

机译：基于经验的会计评估模型评估模型规范和评估方法的有效性
- 作者：Yun Shen;Andrew W. Stark
- 期刊名称：《Accounting and Business Research》 | 2013年第6期
- accounting-based valuation models;
- out-of-sample valuation errors;
- model specification;
- estimation approach;
32.The pricing of initial audit engagements by big 4 and leading mid-tier auditors

机译：四大巨头和领先的中级审计师的初始审计业务定价
- 作者：Michael J. Peel
- 期刊名称：《Accounting and Business Research》 | 2013年第6期
- audit competition;
- audit fees;
- initial audit engagements;
- fee discounting;
- price recovery;
33.The failure and the future of accounting: Strategy, stakeholders, and business value

机译：会计的失败和未来：战略，利益相关者和业务价值
- 作者：Stergios Leventis
- 期刊名称：《Accounting and Business Research》 | 2013年第6期
34.Prioritising disclosures in the annual report

机译：优先考虑年度报告中的披露
- 作者：Thomas Riise Johansen;Thomas Plenborg
- 期刊名称：《Accounting and Business Research》 | 2013年第6期
- annual report;
- cost-effectiveness analysis;
- disclosure;
- management commentary;
- IFRS;
- notes;
35.Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism

机译：为什么国际财务报告准则中的负债核算不一致？识别，测量，估计和保守性分析
- 作者：Richard Barker;Anne McGeachin
- 期刊名称：《Accounting and Business Research》 | 2013年第6期
- conceptual framework;
- conservatism;
- IFRS;
- liabilities;
- measurement;
- recognition;
36.Do UK firms manage earnings to meet dividend thresholds?

机译：英国公司是否管理收益以达到股息阈值？
- 作者：AbdallahAtiehaSimonHussainb*
- 期刊名称：《Accounting and Business Research》 | 2012年第1期
- accruals;
- debt covenants;
- dividend payments;
- dividend thresholds;
- earningsrnmanagement;
- loss-avoidance;
37.Special issue on: the societal relevance of management accounting

机译：特刊：管理会计的社会相关性
- 期刊名称：《Accounting and Business Research》 | 2012年第1期
38.Self-serving causal disclosures and short-term IPO valuation - evidence from China

机译：自我服务的因果披露和短期IPO估值-来自中国的证据
- 作者：WalterAertsa*PengChengb
- 期刊名称：《Accounting and Business Research》 | 2012年第1期
- causal disclosure;
- IPO valuation;
- narrative impression management;
39.Reported earnings, auditor's opinion, and compensation: theory and evidence

机译：报告的收益，审计师的意见和薪酬：理论和证据
- 作者：AtasiBasua*RandalElderbMohamedOnsic
- 期刊名称：《Accounting and Business Research》 | 2012年第1期
- auditor’s opinion;
- earnings management;
- LEN framework;
- principal-agent theory;
40.What determines the informativeness of firms' explanations for deviations from the Dutch corporate governance code?

机译：是什么决定了公司对荷兰公司治理守则的偏离的解释的信息性？
- 作者：ReggyHooghiemstraa*
- 期刊名称：《Accounting and Business Research》 | 2012年第1期
- agency theory;
- comply-or-explain;
- content analysis;
- corporate governance codes;
- rnvoluntary disclosure;
41.Call for papers

机译：征集论文
- 作者：JanetRichards*
- 期刊名称：《Accounting and Business Research》 | 2012年第2期
42.Opportunistic disclosure in press release headlines

机译：新闻头条中的机会性披露
- 作者：EncarnaGuillamon-Saorina*BeatrizGarcÃaOsmabMichaelJohnJonesc
- 期刊名称：《Accounting and Business Research》 | 2012年第2期
- headlines;
- impression management;
- opportunistic disclosure;
- press releases;
- rnprominence;
- voluntary disclosure;
43.Drivers of voluntary audit in Finland: to be or not to be audited?

机译：芬兰自愿审计的驱动因素：是否要进行审计？
- 作者：LasseNiemia*JuhaKinnunenaHannuOjalaaPontusTrobergb
- 期刊名称：《Accounting and Business Research》 | 2012年第2期
- agency theory;
- alignment of financial and tax accounting;
- information asymmetry;
- rnmoral hazard;
- small companies;
- voluntary audit;
44.Perceived auditor independence and audit firm fees

机译：公认的审计师独立性和审计事务所费用
- 作者：KevinHollanda*JenniferLaneb
- 期刊名称：《Accounting and Business Research》 | 2012年第2期
- auditor independence;
- audit fees;
- non-audit services;
- company valuation;
45.State ownership, tax status and size effect of effective tax rate in China

机译：中国的国家所有权，税收状况和有效税率的规模效应
- 作者：LianshengWuaYapingWangaWeiLuoa*PaulGillisa
- 期刊名称：《Accounting and Business Research》 | 2012年第2期
- Chinese economy;
- corporate governance;
- effective tax rate;
- public policy;
46.Publication records of accounting and finance faculty promoted to professor: evidence from the UK

机译：会计和金融学院的出版记录晋升为教授：来自英国的证据
- 作者：VivienBeattiea*AlanGoodacreb
- 期刊名称：《Accounting and Business Research》 | 2012年第2期
- academic identity;
- faculty;
- journals;
- professor;
- promotion;
- productivity;
- rnpublication;
47.Discussion of âRisk reporting quality: implications of academic research for financial reporting policyâ by Stephen G. Ryan (2012)

机译：Stephen G.Ryan（2012）对“风险报告质量：学术研究对财务报告政策的影响”的讨论
- 作者：PaulLeea*
- 期刊名称：《Accounting and Business Research》 | 2012年第3期
48.Discussion of âFinancial instruments in non-financial firms: what do we know?â by GÃ¼nther Gebhardt (2012)

机译：GüntherGebhardt（2012）对“非金融公司中的金融工具：我们知道什么”的讨论。
- 作者：RogerHarringtona*
- 期刊名称：《Accounting and Business Research》 | 2012年第3期
49.Financial instruments, financial reporting, and financial stability

机译：金融工具，财务报告和财务稳定性
- 作者：ChristianLauxa*
- 期刊名称：《Accounting and Business Research》 | 2012年第3期
- banks;
- fair value accounting;
- financial crisis;
- financial institutions;
- financialrnregulation;
- mark-to-market;
- procyclicality;
50.Do UK audit committees really engage with auditors on audit planning and performance?

机译：英国审计委员会是否真的与审计师就审计计划和绩效进行互动？
- 作者：VivienBeattieaStellaFearnleybTonyHinesc*
- 期刊名称：《Accounting and Business Research》 | 2012年第3期
- audit committee;
- audit interaction;
- discussion;
- engagement;
- involvement;
- rnnegotiation.;
51.Introduction

机译：介绍
- 作者：RobertHodgkinsona*
- 期刊名称：《Accounting and Business Research》 | 2012年第3期
52.Business-model (intent)-based accounting

机译：基于业务模型（意图）的会计
- 作者：JamesLeisenringaThomasLinsmeieraKatherineSchipperb*EdwardTrottc
- 期刊名称：《Accounting and Business Research》 | 2012年第3期
53.Discussion of âBusiness-model (intent)-based accountingâ by Jim Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott (2012)

机译：Jim Leisenring，Thomas Linsmeier，Katherine Schipper和Edward Trott对“基于业务模型（意图）的会计”的讨论（2012年）
- 作者：AlexBroughama*
- 期刊名称：《Accounting and Business Research》 | 2012年第3期
54.Risk reporting quality: implications of academic research for financial reporting policy

机译：风险报告质量：学术研究对财务报告政策的影响
- 作者：StephenG.Ryana*
- 期刊名称：《Accounting and Business Research》 | 2012年第3期
- disclosure;
- financial reporting;
- risk reporting;
55.Financial instruments in non-financial firms: what do we know?

机译：非金融公司的金融工具：我们知道什么？
- 作者：GÃ¼ntherGebhardta*
- 期刊名称：《Accounting and Business Research》 | 2012年第3期
- financial instruments accounting;
- fair value measurement;
- IAS 39;
- IFRS 7;
- rnnon-financial firms;
56.Discussion of âFinancial instruments, financial reporting, and financial stabilityâ by Christian Laux (2012)

机译：Christian Laux（2012）对“金融工具，财务报告和财务稳定性”的讨论
- 作者：AndrewG.Haldanea*
- 期刊名称：《Accounting and Business Research》 | 2012年第3期
57.Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK

机译：英国微型和非微型小型公司的自愿审计和自愿全额帐户的决定因素
- 作者：JillCollisa*
- 期刊名称：《Accounting and Business Research》 | 2012年第4期
- financial reporting;
- micro-companies;
- small companies;
- voluntary audit;
- voluntaryrnfull accounts;
58.The impact of subjectivity in performance evaluation practices on public sector managersâ motivation

机译：绩效评估实践中的主观性对公共部门经理动机的影响
- 作者：MarcelVanRinsumaFrankH.M.Verbeetenb*
- 期刊名称：《Accounting and Business Research》 | 2012年第4期
- mission clarity;
- motivation;
- performance evaluation;
- public sector;
- trust;
59.Auditor quality effects on the relationship between accruals, cash flows and equity returns: a variance decomposition analysis

机译：审计师的素质对应计，现金流量和股本收益之间关系的影响：方差分解分析
- 作者：MarkA.Clatworthya*ChristopherK.M.PongbWoonK.Wongc
- 期刊名称：《Accounting and Business Research》 | 2012年第4期
- accruals;
- auditor quality;
- cash flows;
- variance decomposition;
60.The impact of voluntary audit on credit ratings: evidence from UK private firms

机译：自愿审计对信用评级的影响：英国私营公司的证据
- 作者：ElisabethDedmana*AsadKausarb
- 期刊名称：《Accounting and Business Research》 | 2012年第4期
- small companies;
- voluntary audit;
- credit ratings;
- financial reporting quality;
61.Editorship of Accounting and Business Research

机译：会计与商业研究编辑
- 期刊名称：《Accounting and Business Research》 | 2012年第5期
62.Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context

机译：在知识资本背景下使用英国财务总监的观点评估披露理论
- 作者：Vivien Beattie;Sarah Jane Smith
- 期刊名称：《Accounting and Business Research》 | 2012年第5期
63.Factors affecting biasing of capital budgeting cash flow forecasts: evidence from the hotel industry

机译：影响资本预算现金流量预测偏差的因素：酒店业的证据
- 作者：Michael J. Turner;Chris Guilding
- 期刊名称：《Accounting and Business Research》 | 2012年第5期
64.When is good news really good news?

机译：什么时候好消息真的是好消息？
- 作者：Thomas Schleicher
- 期刊名称：《Accounting and Business Research》 | 2012年第5期
65.Editorial Board

机译：编辑委员会
- 期刊名称：《Accounting and Business Research》 | 2012年第5期
66.Conceptual framework issues: perspectives of Australian public sector stakeholders

机译：概念框架问题：澳大利亚公共部门利益相关者的观点
- 作者：Ralph Kober;Juliana Ng
- 期刊名称：《Accounting and Business Research》 | 2012年第5期
67.The fragile returns to investor relations: evidence from a period of declining market confidence

机译：投资者关系的脆弱回报：市场信心下降时期的证据
- 作者：KennethPeasnellaSayjdaTaliba*StevenYounga
- 期刊名称：《Accounting and Business Research》 | 2011年第1期
- investor relations;
- financial reporting credibility;
- accounting scandals;
- marketrnreaction;
68.CALL FOR PAPERS

机译：征集论文
- 期刊名称：《Accounting and Business Research》 | 2011年第1期
69.Practitioners' participation in the accounting standard-setting process

机译：从业人员参与会计准则制定过程
- 作者：SylvainDurochera*AnneFortinb
- 期刊名称：《Accounting and Business Research》 | 2011年第1期
- expectancy theory;
- participation in standard-setting;
- practitioners;
- financialrnreporting standards;
- private enterprises;
70.Taxation influences upon the market in venture capital trust stocks: theory and practice

机译：税收对风险投资信托股票市场的影响：理论与实践
- 作者：KevinHollanda*RichardH.G.Jacksonb
- 期刊名称：《Accounting and Business Research》 | 2011年第1期
- venture capital trust;
- taxation;
- relief;
- lock-in effect;
- listing;
71.CALL FOR PAPERS

机译：征集论文
- 期刊名称：《Accounting and Business Research》 | 2011年第1期
72.Do fair value adjustments influence dividend policy?

机译：公允价值调整会影响股利政策吗？
- 作者：IgorGoncharova*SandervanTriesta
- 期刊名称：《Accounting and Business Research》 | 2011年第1期
- fair value accounting;
- dividend policy;
- earnings persistence;
73.Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls

机译：探索信息/通信技术和管理会计与控制的直接和间接绩效影响
- 作者：JasonZezhongXiaoa*Rong-RueyDuhbCheeW.Chowc
- 期刊名称：《Accounting and Business Research》 | 2011年第2期
74.The stock price effects from downward earnings guidance versus beating analysts' forecasts: which effect dominates?

机译：股票价格受下调盈余预期的影响而超过了分析师的预期：哪个因素占主导？
- 作者：LynnReesa*BradyTwedta
- 期刊名称：《Accounting and Business Research》 | 2011年第2期
- earnings guidance;
- meet or beat;
- analysts’ forecasts;
- stock returns;
75.The pricing of industry specialisation by auditors in New Zealand

机译：新西兰审计师对行业专业化的定价
- 作者：DavidHaya*DebraJeterb
- 期刊名称：《Accounting and Business Research》 | 2011年第2期
- auditing;
- audit fees;
- auditor specialisation;
- differentiation in audit market;
76.CALL FOR PAPERS

机译：征集论文
- 期刊名称：《Accounting and Business Research》 | 2011年第2期
77.Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens

机译：董事会声誉属性和企业社会绩效：对美国最佳企业公民的实证研究
- 作者：ChristineA.Mallina*GiovannaMichelonb
- 期刊名称：《Accounting and Business Research》 | 2011年第2期
- board of directors;
- corporate social performance;
- stakeholder theory;
- communityrninfluential directors;
- women on the board;
78.The European IFRS experiment: objectives, research challenges and some early evidence

机译：欧洲IFRS实验：目标，研究挑战和一些早期证据
- 作者：PeterF.Popea*StuartJ.McLeayb
- 期刊名称：《Accounting and Business Research》 | 2011年第3期
- IFRS;
- IASB;
- harmonisation;
- incentives;
- enforcement;
- policy relevance;
79.Discussion

机译：讨论区
- 作者：PeterHolgate*
- 期刊名称：《Accounting and Business Research》 | 2011年第3期
80.Introduction

机译：介绍
- 作者：RobertHodgkinsona*
- 期刊名称：《Accounting and Business Research》 | 2011年第3期
81.IFRS monopoly: the Pied Piper of financial reporting

机译：IFRS垄断：财务报告的吹牛者
- 作者：ShyamSundera*
- 期刊名称：《Accounting and Business Research》 | 2011年第3期
- Accounting;
- International Financial Reporting Standards;
- IFRS;
- monopoly;
- risks;
82.Discussion

机译：讨论区
- 作者：KenLee*
- 期刊名称：《Accounting and Business Research》 | 2011年第3期
83.Editorial

机译：社论
- 作者：Pauline Weetmana*
- 期刊名称：《Accounting and Business Research》 | 2011年第3期
84.International Financial Reporting Standards: what are the benefits?

机译：国际财务报告准则：有什么好处？
- 作者：PhilipBrowna*
- 期刊名称：《Accounting and Business Research》 | 2011年第3期
- accounting standards;
- analysts;
- forecasts;
- benefits of IFRS;
- cost of capital;
- rnglobalisation of equity markets;
- liquidity in equity markets;
85.Discussion

机译：讨论区
- 作者：ChristophHÃ¼tten*
- 期刊名称：《Accounting and Business Research》 | 2011年第3期
86.Economic crisis and accounting evolution

机译：经济危机与会计演进
- 作者：GregoryWaymirea*SudiptaBasub
- 期刊名称：《Accounting and Business Research》 | 2011年第3期
- selection;
- transformation;
- migration;
- unintended consequences;
- pretence ofrnknowledge;
87.New institutional accounting and IFRS

机译：新机构会计和国际财务报告准则
- 作者：PeterWysockia*
- 期刊名称：《Accounting and Business Research》 | 2011年第3期
- accounting;
- IFRS;
- incentives;
- institutions;
- mandatory disclosure;
- politicalrneconomy;
- regulation;
- standard-setting;
88.Discussion

机译：讨论区
- 作者：MarioAbelaa*
- 期刊名称：《Accounting and Business Research》 | 2011年第3期
89.Audit team defence mechanisms: auditee influence

机译：审核组防御机制：受审核方影响
- 作者：BredaSweeneya*BernardPierceb
- 期刊名称：《Accounting and Business Research》 | 2011年第4期
- auditor – client interaction;
- auditor control system;
- defence mechanisms;
90.Earnings components and the asymmetric timeliness of earnings: the case of FRS 3 in the UK

机译：收益组成部分和收益的不及时性：以英国FRS 3为例
- 作者：AnnL.-C.Chana*StephenW.J.LinbNormanStrongc
- 期刊名称：《Accounting and Business Research》 | 2011年第4期
- conservatism;
- earnings components;
- FRS 3;
91.Creative Accounting, Fraud and International Accounting Scandals

机译：创意会计，欺诈和国际会计丑闻
- 作者：PaulBarnesa*
- 期刊名称：《Accounting and Business Research》 | 2011年第4期
92.The influence of strategy map communications and individual differences on multidimensional performance evaluations

机译：策略图沟通和个体差异对多维绩效评估的影响
- 作者：D.JordanLowea*SalvadorCarmona-MorenobPhilipM.J.Reckersa
- 期刊名称：《Accounting and Business Research》 | 2011年第4期
- balanced scorecard;
- strategy maps;
- performance evaluations;
- de-biasing;
93.Customers? The reconstruction of the âtaxpayerâ in Inland Revenue discourse and practice

机译：顾客？税务局讨论与实践中“纳税人”的重构
- 作者：PenelopeTucka*MargaretLambbKeithHoskina
- 期刊名称：《Accounting and Business Research》 | 2011年第4期
- customer;
- taxation;
- ‘accountingization’;
- public sector;
- consumer;
- taxrnadministration;
94.âDeprival valueâ vs. âfair valueâ measurement for contract liabilities: how to resolve the ârevenue recognitionâ conundrum?

机译：合同负债的“私有价值”与“公允价值”度量：如何解决“收入确认”难题？
- 作者：JoanneHortonaRichardMacveb*GeorgeSerafeimc
- 期刊名称：《Accounting and Business Research》 | 2011年第5期
- contract liabilities;
- deprival value;
- fair value;
- intangibles;
- performancernmeasurement;
- relief value;
- residual income;
- revenue recognition;
95.On relief value (deprival value) versus fair value measurement for contract liabilities: a comment and a response

机译：关于合同负债的救济价值（剥夺价值）与公允价值计量：注释和答复
- 作者：ChristopherNobesa*
- 期刊名称：《Accounting and Business Research》 | 2011年第5期
- deprival value;
- exit value;
- fair value;
- liabilities;
- relief value;
96.The effects of uncertainty on the roles of controllers and budgets: an exploratory study

机译：不确定性对控制者和预算角色的影响：一项探索性研究
- 作者：FrankG.H.HartmannaVictorS.Maasb*
- 期刊名称：《Accounting and Business Research》 | 2011年第5期
- budgeting;
- controllers;
- management accounting;
- uncertainty;
97.Hedge accounting and its influence on financial hedging: when the tail wags the dog

机译：对冲会计及其对金融对冲的影响：当尾巴s狗时
- 作者：MartinGlauma*AndrÃ©KlÃ¶ckera
- 期刊名称：《Accounting and Business Research》 | 2011年第5期
- hedge accounting;
- hedging;
- IAS 39;
- derivatives;
- risk management;
- SFAS 133;
98.A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives

机译：印象管理的概念框架：来自心理学，社会学和批评视角的新见解
- 作者：DorisM.Merkl-Daviesa*NiamhM.Brennanb
- 期刊名称：《Accounting and Business Research》 | 2011年第5期
- discretionary narrative disclosures;
- impression management;
- rationality;
99.The management of accounting numbers: Case study evidence from the âcrashâ of an airline

机译：会计数字管理：航空公司“坠机”的案例研究证据
- 作者：AnnJorissenaDavidOtleyb*
- 期刊名称：《Accounting and Business Research》 | 2010年第1期
- earnings management;
- financial misrepresentation;
- accounting choices;
- corporate governance;
- executiverncompensation;
100.The association between privatisation and voluntary disclosure: Evidence from Jordan

机译：私有化与自愿披露之间的关联：约旦的证据
- 作者：MahmoudAlâAkraaIanA.EddiebMuhammadJahangirAlic*
- 期刊名称：《Accounting and Business Research》 | 2010年第1期
- voluntary disclosure;
- privatisation;
- Jordan;

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