This paper begins with a description of the accounting research environment prior to, and shortly following, the appearance of Abacus in 1965. During this period, the approach to accounting was predominantly normative in focus, but also reflected historical approaches, as researchers grappled...

Many financial decisions, such as portfolio allocation, risk management, option pricing and hedge strategies, are based on forecasts of the conditional variances, covariances and correlations of financial returns. The paper shows an empirical comparison of several methods to predict...

Many financial decisions, such as portfolio allocation, risk management, option pricing and hedge strategies, are based on forecasts of the conditional variances, covariances and correlations of financial returns. The paper shows an empirical comparison of several methods to predict...

A great deal of the research published in accounting in recent years involves statistical analysis, with a preponderance of main articles relying heavily on regression analysis. Our paper addresses improvements to both the quality and effective communication of research results to both...

In this article, we undertake a historical study of the first 30 years of the American Accounting Association's journal, Accounting Horizons. The journal was initially intended to bridge academe and practice. We review the founding of the journal, examine the records of the ten editorships, and...