Abacus-A Journal of Accounting Finance and Business Studies

Papers
(The TQCC of Abacus-A Journal of Accounting Finance and Business Studies is 3. 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 2020-04-01 to 2024-04-01.)
ArticleCitations
Asset Redeployability and Corporate Tax Avoidance21
Financialization and Corporate Performance in China: Promotion or Inhibition?21
The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions19
Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process16
Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality13
Government's Say‐on‐pay Policy and Corporate Risk‐taking: Evidence from China13
Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach12
Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity11
Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?9
Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital9
Who's Greenwashing Via the Media and What are the Consequences? Evidence From China9
Signalling in Initial Coin Offerings: The Key Role of Entrepreneurs’ Self‐efficacy and Media Presence9
Fama's Ratio and the Effect of Operating Leverage on the Cost of Capital Under CAPM8
Does Investor Sentiment Affect the Value Relevance of Accounting Information?8
55 years of Abacus: Evolution of Research Streams and Future Research Directions8
CEO Network Centrality and the Likelihood of Financial Reporting Fraud7
Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm7
Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China7
The Effect of Dialect Sharing on Corporate Cash Holdings in China7
Earnings Co‐movements and the Informativeness of Earnings6
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study6
The Macbeth Factor: The Dark Side of Achievement‐driving Analysts6
Terrorism and Corporate Tax Avoidance6
Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility6
The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties6
The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator5
When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences5
Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign5
Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes5
I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance5
Detecting Real Activities Manipulation: Beyond Performance Matching5
Follow the Crowd: How Social Information and Social Identity Influence Investing Decisions4
Regulation‐induced Disclosures: Evidence of Information Overload?4
Published Accounts, Stewardship, and Decision Making: A Case Study 1863–19403
Corporate Innovation and Disclosure Strategy3
Re‐exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities3
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management3
Excess Cash Holdings, Stock Returns, and Investment Organicity: Evidence from UK Investment Announcements3
Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness3
Individuating Assets and Liabilities in Financial Accounting3
Market Reactions to Corporate Governance Ranking Announcements: Evidence from Taiwan3
The Effect of Auditor Style on Reporting Quality: Evidence from Germany3
Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK3
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments3
The Effect of Audit Partner Diversity on Audit Quality: Evidence from China3
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