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 2021-05-01 to 2025-05-01.)
ArticleCitations
Issue Information26
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐224
Corporate Misconduct and Subsequent Consequences in Family Firms19
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements16
Does Portfolio Momentum Beat Analyst Advice?15
Voluntary Carbon Reporting Prediction: A Machine Learning Approach15
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Do Better Managers Get Better Loan Contracts?13
Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality11
Corporate Innovation and Disclosure Strategy11
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Regulation‐induced Disclosures: Evidence of Information Overload?9
Issue Information9
Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage8
Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value8
55 years of Abacus: Evolution of Research Streams and Future Research Directions8
The Funding of Higher Education: An Empirical Examination of the Cost of Education in Business Schools8
How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation7
Why Do Analysts use a Zero Forecast for Other Comprehensive Income?7
Issue Information7
The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting7
Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures6
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management6
Ex‐military Top Executives and Corporate Violations: Evidence from China6
The Valuation of Loss Firms: A Stock Market Perspective6
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments5
Board Connections and Dividend Policy5
Terrorism and Corporate Tax Avoidance4
4
Issue Information4
Risk Analysis of Pension Fund Investment Choices3
Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries3
Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China3
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China3
Managerial Ability and Debt Choice3
Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts3
Accounting for Inflation: The Dog That Didn't Bark3
Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness2
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Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK2
SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA2
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’2
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy2
Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs2
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’2
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