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 2022-06-01 to 2026-06-01.)
ArticleCitations
Issue Information57
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements34
Corporate Misconduct and Subsequent Consequences in Family Firms15
15
Accounting at a Crossroads: Intangibles, Sustainability, and the Future of International Financial Reporting Standards14
Issue Information14
Does Portfolio Momentum Beat Analyst Advice?14
Voluntary Carbon Reporting Prediction: A Machine Learning Approach13
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐213
12
From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises12
12
Do Better Managers Get Better Loan Contracts?11
Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?11
Issue Information9
Navigating the Methodological Frontier in Capital Market Research8
How Does China Participate in the International Accounting Standards Board's Standard‐setting Process? A Longitudinal Analysis of Comment Letters8
The Accountant as an Advisor: The Role of Trust in the Use of Advice for Various Types of Services7
Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value6
Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage6
Iron Ore Pricing in China: Financialization Through a Marxist Lens5
The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting5
Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures5
Issue Information5
Why Do Analysts use a Zero Forecast for Other Comprehensive Income?5
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management5
Does IFRS Matter in the Indian Capital Market? A Domestic and Foreign Investor Perspective5
The Valuation of Loss Firms: A Stock Market Perspective5
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting5
Issue Information4
Ex‐military Top Executives and Corporate Violations: Evidence from China4
Managerial Ability and Debt Choice4
4
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China4
Board Connections and Dividend Policy4
Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China3
Client Environmental Risks, Law Enforcement, and Audit Fees3
Good for CEOs , Bad for Stock Market? Evidence from CEO Risk‐taking Incentives and Stock Price Del3
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’3
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy3
Risk Analysis of Pension Fund Investment Choices3
Stakeholder Orientation and the Tightness of Bank Loan Covenants3
Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries3
Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs3
3
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
SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA3
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’3
Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?3
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