Announcement
ABACUS A Journal of Accounting, Finance and Business Studies
CONTENTS
Conjunctive Explanations in Cost Variance 1
Investigation: Experiment Replications and
Extensions Peter Chalos
Distributable Profit in Britain Since 1980: 15
A Critical Appraisal Richard D. Morris
The Impact of Non-Serial Publications on Research 32
in Accounting and Finance Vivien A. Beattie
and Robert J. Ryan
An Empirical Examination of Cash Flow Measures 51
Andreas Charitou and Edward Ketz
‘Knowledge Preservation in Accounting’: Does It 65
Deserve to be Preserved? Dan Subotnik
The Importance of History for Accounting Research 72
Robert Bricker
Early Arithmetics and Accounting Histories: 78
A Comment Michael E. Scorgie
Announcement
ACCOUNTING AND BUSINESS RESEARCH
Volume 21 Number 81 Winter 1990
CONTENTS
The Management of Foreign Exchange P. A. Belk 3
Risk in UK Multinationals: An Empirical Martin Glaum
Investigation
The Origin of General Limited Liability in E. A. French 15
the United Kingdom
Determining Meaningful Sales Relational Brian Gibson 35
(Mix) Variances
Intangible Marketing Assets. A Managerial C. Guilding 41
Accounting Perspective R. Pike
The Pricing of Initial Offerings of Privatised Kojo Menyah 51
Companies on the London Stock Exchange Krishna N. Paudyal
Charles G. Inyangete
Further Evidence on Accounting Choices: The W. M. Mclnnes 57
South of Scotland Electricity Board, 1978-1988
Human Information Processing and the Jerry R. Strawser 67
Consistency of Audit Risk Judgments
An Induced Theory of Financial Ratios Mark Tippett 77
Financial Reporting: Current Problems and D. P. Tweedie 87
Their Implications for Systematic Reform G. Whittington
Book Reviews 103
Bound Volumes of Accounting and Business Research
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Announcement
ACCOUNTING AND BUSINESS RESEARCH
A research quarterly published by the Institute of Chartered Accountants in England and Wales
Editors: R. H. Parker, University of Exeter C. W. Nobes, University of Reading
Number 82
CONTENTS
Regression Analysis vs. Ratios in the Cross Section Analysis of Financial Statements
Fritz Schmidt, Henry Sweeney and Stabilised Accounting
The Australian Differential Reporting Debate: A Survey of Practitioners
Prospectus Earnings Forecasts and the Pricing of New Issues on the Unlisted Securities Market
Impact of Automation on Cost Accounting
Attitudes Towards the Term ‘Generally Accepted Accounting Principles’
Aristocratic Accounting: the Bute Estate in Glamorgan 1814-1880
Book Reviews
R. H. Berry S. Nix
O. Finley Graves
Scott Holmes Pam Kent Glenn Downey
Kevin Keasey Paul McGuiness
M. Kerremans H. Theunisse G. Van Overloop
John E. McEnroe
Christopher J. Napier
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Announcement
ACCOUNTING AND FINANCE
Vol. 30 No. 1 November 1990
THE IMPACT OF THE DISCLOSURE OF EXTRAORDINARY ACCOUNTING ITEMS ON RETURNS TO EQUITY
Stephen Easton 1
QUALIFIED AUDIT REPORTS, FIELD DEPEDENCE COGNITIVE STYLE, AND THEIR EFFECTS ON DECISION MAKING
Ferdinand A. Gul 15
THE IMPACT OF DIVIDEND IMPUTATION ON FIRMS’ FINANCIAL DECISIONS
Don Hamson and Peter Ziegler 29
ACCOUNTING FOR SEIGNIORAGE
Owen Covick and Kevin Davis 55
AN APPLIED IRR MODEL FOR A LEVERED PROJECT IN THE PRESENCE OF INFLATION
Tulin Sener 73
ESTIMATING RETURNS ON FINANCIAL INSTRUMENTS — STOCHASTIC ANALYSIS
Mark Tippett 87
EDUCATION NOTES 99
A MODEL OF SPECIFIC COGNATE ABILITY IN AN ACCOUNTING COURSE
Stephen P. Keef 100
BOOK REVIEWS 119
Journal of the
Accounting Association of Australia and New Zealand
Announcement
ISNN 0951-3574
Accounting
Auditing&
Accountability
Journal CONTENTS
Editors
James Guthrie and Lee Parker
Abstracts and Keywords 2
Editorial 4
Ad Hoc Manuscript Refrees 1990 7
Accounting as a Critical Social Science
Jesse F. Dillard 8
An Analysis of Municipal Budget Variances
Alan G. Mayper, Michael Granof and Gary Giroux 29
In Pursuit of Professional Dominance: Australian Accounting 1935-1985
Kerri Allen 51
Differences in Social-Cost Disclosures: A Market Test of Investor Reactions
Martin Freedman andA.J. Stagliano 68
BOOK REVIEWS 84
Publishers: MCB University Press Ltd 62 Toller Lane Bradford BD8 9BY
Tel: (0274) 499821 FAX: (0274) 547143
Announcement
VOLUME 8, NUMBER 2 FALL 1990
Journal of Accounting Education
Editorial i
Main Articles
Accounting Pedagogy Based on Extant Authoritative Rules Versus
Decision-Oriented Analysis: The Case of Other Postemployment
Benefits — David W. Wright 183
Improving the Curriculum for Aspiring Management Accountants:
The Practitioner’s Point of View — Adel M. Novin, Michael A.
Pearson, and Stephen V. Senge 207
Decision Support for Capital Budgeting: A Model for Classroom
Presentation — Thomas F. Monahan, Matthew J. Liberatore,
and David E. Stout 225
Findings From a Survey on Accounting Chair Professorships —
Roger Y.W. Tang, J. Patrick Forrest, and David Leach 241
Teaching and Educational Notes
Incremental Cost-Volume-Profit Analysis — Y.Lilian Chan 253
A Cash Flow Cost-Volume-Profit Model — Jay Holmen,
Dennis Knutson, and Dennis Shanholtzer 263
A Graphical Analysis of Interest Capitalization — Wendy A. Duffy …. 271
A Profile of Recent Doctoral Graduates in Accounting:
Some Guidance in What to Expect — Deborah F. Beard and
JohnA. Elfrink 285
ISSN 0748-5751 (840)
Announcement
VOLUME 9, NUMBER 1 SPRING 1991
Journal of Accounting Education
Editorial
AdHoc Reviewers
Main Articles
Rethinking the Objectives and Content of Elementary
Accounting — Bruce A Baldwin and Robert W. Ingram
Critical Thinking, Rationality, and the Vulcanization
of Students — Kerry S. Walters
Teaching the Statement of Cash Flows — Michael T. Dugan,
Benton E. Gup, and William D. Samson
An Update on the 150-Hour Education Requirement —
A. Tom Nelson
Introducing Students to Research on Foreign Taxes —
Thomas C. Pearson and Kevin E. Murphy
The Curriculum Required to Develop a Tax Specialist: A
Comparison or Practioner Opinions with Current Programs —
Nancy Stara, Paul Shoemaker, and James Brown
Teaching and Educational Notes
Aiding International Students and Scholars to Comply With
US Taxation: A Training Program for Accounting Students —
William J. Kenny
Illustrating the Economic Consequences of FASB Statement
No. 94, Consolidation of All Majority-Owned Subsidiaries —
Rosanne M. Mohr
A Matrix Approach to Transfer Pricing — Michael F. Thomas
Cross Subsidies in Overhead Application — Paul R. Koogler
and Roxanne Stell
Beta Alpha Psi 1990 First Place Graduate Manuscript
Peer Review: Making it work — Ronald D. Schiel, Jr
