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 2020-11-01 to 2024-11-01.)
ArticleCitations
Financialization and Corporate Performance in China: Promotion or Inhibition?33
Asset Redeployability and Corporate Tax Avoidance26
The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions24
Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality19
Government's Say‐on‐pay Policy and Corporate Risk‐taking: Evidence from China19
Who's Greenwashing Via the Media and What are the Consequences? Evidence From China17
Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity14
Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital14
CEO Network Centrality and the Likelihood of Financial Reporting Fraud13
Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach12
55 years of Abacus: Evolution of Research Streams and Future Research Directions11
Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility10
Signalling in Initial Coin Offerings: The Key Role of Entrepreneurs’ Self‐efficacy and Media Presence9
When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences9
Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China9
I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance9
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study9
Terrorism and Corporate Tax Avoidance8
Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign8
Regulation‐induced Disclosures: Evidence of Information Overload?8
Detecting Real Activities Manipulation: Beyond Performance Matching7
The Effect of Dialect Sharing on Corporate Cash Holdings in China7
The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator6
Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt6
Excess Cash Holdings, Stock Returns, and Investment Organicity: Evidence from UK Investment Announcements6
The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties6
Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes6
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments5
The Effect of Audit Partner Diversity on Audit Quality: Evidence from China5
Market Reactions to Corporate Governance Ranking Announcements: Evidence from Taiwan5
Audit Effort and Stock Price Crash Risk5
Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK4
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China4
Published Accounts, Stewardship, and Decision Making: A Case Study 1863–19404
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management4
Corporate Innovation and Disclosure Strategy4
Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness3
Individuating Assets and Liabilities in Financial Accounting3
The Effect of Auditor Style on Reporting Quality: Evidence from Germany3
Does Portfolio Momentum Beat Analyst Advice?3
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