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 2021-08-01 to 2025-08-01.)
ArticleCitations
Issue Information31
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐228
Voluntary Carbon Reporting Prediction: A Machine Learning Approach22
Corporate Misconduct and Subsequent Consequences in Family Firms21
16
Does Portfolio Momentum Beat Analyst Advice?16
12
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements12
Do Better Managers Get Better Loan Contracts?11
11
Corporate Innovation and Disclosure Strategy10
Regulation‐induced Disclosures: Evidence of Information Overload?10
Issue Information9
Why Do Analysts use a Zero Forecast for Other Comprehensive Income?9
Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage9
The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting9
Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value9
How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation8
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management8
Issue Information8
The Valuation of Loss Firms: A Stock Market Perspective8
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments5
Board Connections and Dividend Policy5
Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures5
Ex‐military Top Executives and Corporate Violations: Evidence from China5
Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China4
Issue Information4
4
Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries3
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 Usefulness3
Managerial Ability and Debt Choice3
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China3
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 Programs2
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’2
The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China2
Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions2
Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?2
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy2
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’2
A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms2
A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill2
Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States2
SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA2
2
2
Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China2
2
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