© 2013 Accounting Foundation, The University of Sydney
Edited By: Stewart Jones
Impact Factor: 0.86
ISI Journal Citation Reports © Ranking: 2011: 42/86 (Business Finance)
Online ISSN: 1467-6281
Recently Published Issues
$10,000 Annual Manuscript Award
The owner of Abacus, the Accounting Foundation, funds a US$10,000 Annual Manuscript Award for the best article published in each calendar year. The Award aims to reinforce the Journal's continuing decision-useful focus explicit in its objectives, which have stemmed from the vision of the founder of Abacus, Ray Chambers.
In 2011 the award was presented to Chris Nobes for his article IFRS Practices and the Persistence of Accounting System Classification, Audrey Wen-Hsin Hsu, John O'Hanlon and Ken Peasnell for their article Financial Distress and the Earnings-Sensitivity-Difference Measure of Conservatism, and Irene Karamanou for her article On the Determinants of Optimism in Financial Analyst Earnings Forecasts: The Effect of the Market's Ability to Adjust for the Bias.
You can also read previous winning articles.
Read top articles
Read the top Abacus articles online:
Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View
Assessing the Impact of Fair-Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach
Gonzalo Rodríguez-Pérez, John Slof, Magda Solà, Margarita Torrent and Immaculada Vilardell
Measurement in Financial Reporting
Principles- Versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy
George J. Benston, Michael Bromwich and Alfred Wagenhofer
Environmental Reporting and its Relation to Corporate Environmental Performance
Peter M. Clarkson, Michael B. Overell and Larelle Chapple
You can read the virtual issue Revisiting Ray Chambers' Exit Price Accounting: Fair Value Accounting and the Global Financial Crisis online now. The virtual issue brings together a range of Ray Chambers' articles published between 1965 and 1998.
Latest special issue
Only when we openly discuss what is inadequate or questionable with our own theories can we lay claim to scientific ‘objectivity’. The papers published in this issue contain the unedited positions on the CAPM of well-known finance researchers as reactions to the main paper of Dempsey, who adopts a critical and therefore provocative standpoint. It is the editor’s belief that the free and frank academic discussion provoked by Dempsey’s paper is not only essential to a mature field but is also of great academic and communal enjoyment.
The CAPM Debate and the Logic and Philosophy of Finance
D. J. Johnstone
Karen Benson and Robert Faff
The CAPM: Theoretical Validity, Empirical Intractability and Practical Applications
Philip Brown and Terry Walter
Consequences of the Capital Asset Pricing Model (CAPM)—a Critical and Broad Perspective
Charlie X. Cai, Iain Clacher and Kevin Keasey
Why the CAPM is Half-Right and Everything Else is Wrong
Tom Smith and Kathleen Walsh
Comments and Perspectives on ‘The Capital Asset Pricing Model’
The CAPM: A Case of Elegance is for Tailors?
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About the journal
For nearly 50 years Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The ISI-listed journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.