Abacus-A Journal of Accounting Finance and Business Studies

Papers
(The TQCC of Abacus-A Journal of Accounting Finance and Business Studies is 2. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-11-01 to 2025-11-01.)
ArticleCitations
Issue Information40
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐230
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements23
Does Portfolio Momentum Beat Analyst Advice?19
16
Voluntary Carbon Reporting Prediction: A Machine Learning Approach14
Corporate Misconduct and Subsequent Consequences in Family Firms14
13
Do Better Managers Get Better Loan Contracts?13
Corporate Innovation and Disclosure Strategy12
12
Regulation‐induced Disclosures: Evidence of Information Overload?12
Issue Information11
Navigating the Methodological Frontier in Capital Market Research10
The Accountant as an Advisor: The Role of Trust in the Use of Advice for Various Types of Services10
How Does China Participate in the International Accounting Standards Board's Standard‐setting Process? A Longitudinal Analysis of Comment Letters10
Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage9
The Valuation of Loss Firms: A Stock Market Perspective9
Issue Information9
Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value9
The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting8
Iron Ore Pricing in China: Financialization Through a Marxist Lens7
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 Disclosures5
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management5
Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China4
Board Connections and Dividend Policy4
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments4
Ex‐military Top Executives and Corporate Violations: Evidence from China4
3
Managerial Ability and Debt Choice3
SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA3
Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries3
Risk Analysis of Pension Fund Investment Choices3
Accounting for Inflation: The Dog That Didn't Bark3
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China3
Issue Information3
Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts3
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’2
2
Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?2
Issue Information2
2
Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions2
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy2
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 Firms2
Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China2
The Signalling Effect of Corporate Social Responsibility Reporting: Evidence From Short Selling2
2
A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill2
Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs2
2
The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China2
Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States2
Audit Effort and Stock Price Crash Risk2
Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt2
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