• Issue

    Abacus: Volume 46, Issue 1

    1-127
    March 2010
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Editorial

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EDITORIAL

Stewart Jones, 
  • Page: 1
  • First Published: 24 February 2010

Original Articles

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Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting

JENS WÜSTEMANN,  SONJA WÜSTEMANN, 
  • Pages: 1-27
  • First Published: 24 February 2010
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The Value Relevance of Management Forecasts and Their Impact on Analysts' Forecasts: Empirical Evidence From Japan

KOJI OTA, 
  • Pages: 28-59
  • First Published: 24 February 2010
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Accounting for the Business of Suffering: A Study of the Antebellum Richmond, Virginia, Slave Trade

JAN RICHARD HEIER, 
  • Pages: 60-83
  • First Published: 24 February 2010

EAA SYMPOSIUM, TAMPERE, 13 MAY 2009—WANTED: FOUNDATIONS OF ACCOUNTING MEASUREMENT

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Background and Case for Exit Price Accounting

GRAEME DEAN, 
  • Pages: 84-96
  • First Published: 24 February 2010
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The Case for Entry Values: A Defence of Replacement Cost

ANDREW LENNARD, 
  • Pages: 97-103
  • First Published: 24 February 2010
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Measurement in Financial Reporting

GEOFFREY WHITTINGTON, 
  • Pages: 104-110
  • First Published: 24 February 2010
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The Case for Deprival Value

RICHARD MACVE, 
  • Pages: 111-119
  • First Published: 24 February 2010

Comments on Panellists

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Comments on Panellists

MARY E. BARTH, 
  • Pages: 120-127
  • First Published: 24 February 2010