Abacus

To coincide with its ISI listing the owner of Abacus, the Accounting Foundation, will fund a US$10,000 Annual Manuscript Award for the best article published in each calendar year, from 2007 to 2011. 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. The winning articles are available free online.

Read the winning articles

2010 Winners

Stephen H. Penman for his article Financial Forecasting, Risk and Valuation: Accounting for the Future, Stina Skogsvik and Kenth Skogsvik for their article Accounting-Based Probabilistic Prediction of ROE, the Residual Income Valuation Model and the Assessment of Mispricing in the Swedish Stock Market, and Geoffrey Whittington for his article Measurement in Financial Reporting.

2009 Winners

Philip Brown (pictured below right), Andrew Ferguson and Andrew B. Jackson (pictured below left) for their article Pierpont and the Capital Market, and G. Meeks and J. G. Meeks for their article Self-Fulfilling Prophecies of Failure: The Endogenous Balance Sheets of Distressed Companies.

2008 Winner

Joshua Ronen (pictured below) for his article To Fair Value or Not to Fair Value: A Broader Perspective.

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.

You can now read the virtual issue Revisiting Ray Chambers' Exit Price Accounting: Fair Value Accounting and the Global Financial Crisis. The virtual issue brings together a range of Ray Chambers' articles published between 1965 and 1998.

Read the top five Abacus articles accessed online:

Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View
Geoffrey Whittington

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

Measurement in Financial Reporting
Geoffrey Whittington

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

Environmental Reporting and its Relation to Corporate Environmental Performance
Peter M. Clarkson, Michael B. Overell and Larelle Chapple