Abacus-A Journal of Accounting Finance and Business Studies

Article	Citations
Issue Information	40
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2	30
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements	23
Does Portfolio Momentum Beat Analyst Advice?	19
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Voluntary Carbon Reporting Prediction: A Machine Learning Approach	14
Corporate Misconduct and Subsequent Consequences in Family Firms	14
Do Better Managers Get Better Loan Contracts?	13
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Regulation‐induced Disclosures: Evidence of Information Overload?	12
Corporate Innovation and Disclosure Strategy	12
Issue Information	11
How Does China Participate in the International Accounting Standards Board's Standard‐setting Process? A Longitudinal Analysis of Comment Letters	10
Navigating the Methodological Frontier in Capital Market Research	10
The Accountant as an Advisor: The Role of Trust in the Use of Advice for Various Types of Services	10
Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value	9
Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage	9
The Valuation of Loss Firms: A Stock Market Perspective	9
Issue Information	9
The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting	8
Iron Ore Pricing in China: Financialization Through a Marxist Lens	7
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management	5
Why Do Analysts use a Zero Forecast for Other Comprehensive Income?	5
Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures	5

Ex‐military Top Executives and Corporate Violations: Evidence from China	4
Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China	4
Board Connections and Dividend Policy	4
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments	4
Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries	3
Risk Analysis of Pension Fund Investment Choices	3
Accounting for Inflation: The Dog That Didn't Bark	3
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China	3
Issue Information	3
Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts	3
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Managerial Ability and Debt Choice	3
SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA	3
The Signalling Effect of Corporate Social Responsibility Reporting: Evidence From Short Selling	2
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A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill	2
Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs	2
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The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China	2
Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States	2
Audit Effort and Stock Price Crash Risk	2
Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt	2
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’	2
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Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?	2
Issue Information	2
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Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions	2
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy	2
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’	2
A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms	2
Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China	2
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Issue Information	1
Reputational Costs as a Tax Avoidance Deterrent in Small to Medium Enterprises	1
An Empirical Investigation of the Effect of CFO Power on Disclosure Quality	1
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The Regulatory Approach of James R. Doty: PCAOB Chair 2011–2018	1
When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?	1
Internal Ties and Stock Price Crash Risk: Evidence from Chinese Listed Firms	1
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Issue Information	1
Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts	1
Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions	1
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Should More Internally Generated Intangible Assets Be Recognized? A Commentary	1
Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels	1
Analyst Research Activity During the COVID‐19 Pandemic	1
Issue Information	1
The Value Relevance of a Firm's Carbon Risk Profile	1

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Reporting Connectivity, Audit Quality, and Audit Fees	1
Issue Information	1
Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market	1
Market Valuation of Risk Reporting: The Role of Business Model Disclosure	0
A Proposal for Goodwill Accounting	0
Games for Attention: Evidence from Analysts’ Earnings Forecasts for US Listed Foreign Firms	0
Intra‐industry Performance Ranking and Relative Performance Evaluation	0
Is One Head Better Than Two? Dual Leadership and Firm Performance During the COVID‐19 Crisis	0
Issue Information	0
Who's Greenwashing Via the Media and What are the Consequences? Evidence From China	0
Audit Risk Evaluation Using Data Envelopment Analysis with Ordinal Data	0
The Benefit of Frequent Corporate Philanthropy	0
Country‐level Accounting Enforcement and IPO Underpricing	0
Issue Information	0
Valuation Implications of Mandatory CSR Expenditure in India	0
Using Available‐for‐sale Securities to Smooth Earnings: Evidence from China	0
Digital Accountability in Collaborative Public Governance in Times of Crisis: Analysing the Debate in a Polarized Social Forum	0
The Capitalization Effect of Imputation Credits on Expected Stock Returns	0
Negative Externalities of Regulation: Identity‐relevant Information in Mandatory Short‐selling Disclosures	0
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Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies	0
How to Design Auditor Liability When Judges Suffer from Hindsight Bias	0
The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection	0
The Effect of Audit Partner Diversity on Audit Quality: Evidence from China	0
Counter Accounting and Counter Accountability: A Post‐COVID‐19 Study of England's Hospital Infrastructure Crisis	0
Clarity and Conciseness of Financial Narrative Disclosures: Does the Practice Statement Matter?	0
Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940	0
Does the Publication or the Implementation of IAS 19(R) Have Real Economic Consequences?	0
Political Connections and Corporate Debt Structure: The Moderating Effect of India's Government‐owned Banks	0
Tone Management and Litigation Concerns in CEOs’ Early Years	0
Does Social Capital Enhance Stock Liquidity? An Investigation of the Resilience of the Trading Environment During a Crisis of Trust	0
The Effect of Organizational Climate on Sell‐side Analyst Turnover and Performance	0
Does Media Tone Influence Pre‐IPO Earnings Management? Evidence from IPO Approval Regulation in China	0
The Effect of Dialect Sharing on Corporate Cash Holdings in China	0
Political Connections and the Transition to Low‐carbon Energy Sources in China: Evidence from a Quasi‐natural Experiment	0
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Is Social Media a Democratic Forum for Public Accountability in Times of Crisis? The Brazilian Government's Response to the COVID‐19 Pandemic	0
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Issue Information	0
Issue Information	0
Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange	0
The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture	0
Issue Information	0
Moderating Effect of Error Source on the Continued Influence of Retracted Disclosure on Individual Investors’ Judgements	0
Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP	0
Neutralizing Deviance at State‐owned Enterprises: The Case of South African Airways	0
Regulating the Market for Audit Services: A Game Theoretic Approach	0
Disentangling Sentiment from Cyclicality in Firm Capital Structure	0
‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance	0
Auditors’ Sensemaking During Crises: The Case of the COVID‐19 Pandemic in Italian Local Public Administrations	0
Excess Cash Holdings, Stock Returns, and Investment Organicity: Evidence from UK Investment Announcements	0
Australian Listed Entities’ Preparedness for Mandatory Reporting and Assurance of Climate‐related Disclosures	0
Crisis Capital: Private Placements During COVID‐19	0
Could Accounting Have Saved Itself from the Antitrust Laws?Revisiting the Antitrust Investigations into the US Accounting Profession 1966–1990	0
Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?	0
The Post‐earnings Announcement Drift: A Pre‐earnings Announcement Effect? A Multi‐period Analysis	0
Issue Information	0
Public Accountability in an Unpredictable World: Tales of the Unexpected	0
Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility	0
Do Carbon Assurance Providers Play a Strategic Role in Moderating the Relationship Between Carbon Emissions and Firms’ Cost of Equity?	0
Proximity Matters: How External Auditing Impacts Shadow Banking Activities of Chinese Commercial Banks	0
Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity	0
Co‐opted Boards and the Obfuscation of Financial Reports	0
Performing Accountability During a Crisis: Insights from the Italian Government's Response to the First Wave of the COVID‐19 Pandemic	0
How to Analyze the Practical Relevance of Costing Methods? The Example of Hospital Cost Accounting in France	0
Does Firm‐level Political Uncertainty Affect the Mispricing of Earnings? A Natural Experiment through Government‐to‐business Revolving Door	0
Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment	0
Incorporating Carbon Emissions into Decision‐making—The Case of Transactional Connectivity	0
Does the Prohibition of Long‐lived Asset Impairment Reversals Affect Corporate Innovation? Evidence from a Quasi‐experiment in China	0
The Valuation Differences between Operating and Finance Lease Liabilities in US Firms	0
Call for Papers	0
Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry	0
Issue Information	0
The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties	0
Is Fair Value Always the Relevant Measure of Liabilities? Evidence from Bond Trades in the Secondary Market	0
Social Media Networks and Stock Price Synchronicity: Evidence from a Chinese Stock Forum	0
Bankruptcy Resolution: Misery or Strategy	0
When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences	0
CEO's Early‐life Experience of Disasters and Corporate Environmental Performance	0

I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance	0
Corporate Governance Reforms and Analyst Forecasts: International Evidence	0
Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link	0
Interpreting IFRS: The Evolving Role of Agenda Decisions	0
Do Social Interaction Mechanisms Affect University Reputation? Evidence from the UK Higher Education Sector	0
The Accountability System for Material Misstatements and Executive Pay Performance Sensitivity: A Quasi‐natural Experiment	0