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 2022-08-01 to 2026-08-01.)
ArticleCitations
Issue Information62
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements36
Corporate Misconduct and Subsequent Consequences in Family Firms16
16
Issue Information15
Voluntary Carbon Reporting Prediction: A Machine Learning Approach14
14
Accounting at a Crossroads: Intangibles, Sustainability, and the Future of International Financial Reporting Standards14
Does Portfolio Momentum Beat Analyst Advice?14
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Do Better Managers Get Better Loan Contracts?12
From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises12
Does Audit Committee Training Increase Audit Effort?12
Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?9
How Does China Participate in the International Accounting Standards Board's Standard‐setting Process? A Longitudinal Analysis of Comment Letters9
Issue Information9
The Accountant as an Advisor: The Role of Trust in the Use of Advice for Various Types of Services8
Navigating the Methodological Frontier in Capital Market Research7
Does IFRS Matter in the Indian Capital Market? A Domestic and Foreign Investor Perspective6
Issue Information6
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting6
Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage6
Why Do Analysts use a Zero Forecast for Other Comprehensive Income?6
The Valuation of Loss Firms: A Stock Market Perspective6
Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value6
Iron Ore Pricing in China: Financialization Through a Marxist Lens6
What You Watch in Markets Matters: Attention to Information Versus Attention to Prices5
Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures5
Board Connections and Dividend Policy5
The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting5
Issue Information5
Ex‐military Top Executives and Corporate Violations: Evidence from China5
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management5
Client Environmental Risks, Law Enforcement, and Audit Fees4
Managerial Ability and Debt Choice4
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy4
Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China4
Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts4
Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries4
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China4
Accounting for Inflation: The Dog That Didn't Bark4
SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA4
Audit Effort and Stock Price Crash Risk3
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’3
Good for CEOs , Bad for Stock Market? Evidence from CEO Risk‐taking Incentives and Stock Price Del3
A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms3
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuatio3
Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States3
Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China3
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’3
Risk Analysis of Pension Fund Investment Choices3
Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs3
A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill3
Issue Information3
3
Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?3
Stakeholder Orientation and the Tightness of Bank Loan Covenants3
The Power of Reputation: Award‐winning CEOs and Audit Pricing3
Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions3
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