Abacus

1998 - 2025

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
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Volume 61, month 09, 2025

The Value Relevance of a Firm's Carbon Risk Profile pp. 555-601

Ingrid Millar, Peter Clarkson and Kathleen Herbohn

Political Connections and the Transition to Low‐carbon Energy Sources in China: Evidence from a Quasi‐natural Experiment pp. 602-620

Jing Shi, Jianlei Han, Martina Linnenluecke and Tom Smith

Reputational Costs as a Tax Avoidance Deterrent in Small to Medium Enterprises pp. 621-656

Vincent Compagnie and Wouter Torsin

Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage pp. 657-710

Kun Tracy Wang, Simeng Liu and Guqiang Luo

Intra‐industry Performance Ranking and Relative Performance Evaluation pp. 711-752

Xiaohua (Stephen) Wu

Internal Ties and Stock Price Crash Risk: Evidence from Chinese Listed Firms pp. 753-785

Jian Zhou, Jianglong Yu and Xiaodong Lei

Do Carbon Assurance Providers Play a Strategic Role in Moderating the Relationship Between Carbon Emissions and Firms’ Cost of Equity? pp. 786-818

Rina Datt, Reuben Segara and Jin Young Yang

Volume 61, month 06, 2025

The Valuation Differences between Operating and Finance Lease Liabilities in US Firms pp. 273-303

Devon Erickson, Bradley P. Lindsey and Jayson Talakai

Managerial Ability and Debt Choice pp. 304-344

Md Samsul Alam, Mostafa Monzur Hasan, Nurul Alam and Md Shahidul Islam

How to Design Auditor Liability When Judges Suffer from Hindsight Bias pp. 345-376

Jochen Bigus and Nadine Georgiou

Does Media Tone Influence Pre‐IPO Earnings Management? Evidence from IPO Approval Regulation in China pp. 377-418

Ku He, Gary Tian and Yanling Wu

Social Media Networks and Stock Price Synchronicity: Evidence from a Chinese Stock Forum pp. 419-461

Feng Guo, Bin Lyu, Xiaoliang Lyu and Jiandong Zheng

Tone Management and Litigation Concerns in CEOs’ Early Years pp. 462-497

Pratik Goel, Oveis Madadian and Wouter Torsin

The Accountability System for Material Misstatements and Executive Pay Performance Sensitivity: A Quasi‐natural Experiment pp. 498-553

Wenjun Liu, Qian He and June Cao

Volume 61, month 03, 2025

Public Accountability in an Unpredictable World: Tales of the Unexpected pp. 1-22

Laurence Ferry, Noel Hyndman, Mariannunziata Liguori and Henry Midgley

Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs pp. 23-52

Basil P. Tucker and Hank C. Alewine

Do Social Interaction Mechanisms Affect University Reputation? Evidence from the UK Higher Education Sector pp. 53-92

Rasha Ashraf Abdelbadie, Nils Braakmann and Aly Salama

Counter Accounting and Counter Accountability: A Post‐COVID‐19 Study of England's Hospital Infrastructure Crisis pp. 93-120

Anne Stafford

Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries pp. 121-142

Jan van Helden, Tjerk Budding, Patricia Gomes, Mario Hesse and Carine Smolders

Performing Accountability During a Crisis: Insights from the Italian Government's Response to the First Wave of the COVID‐19 Pandemic pp. 143-161

Claudio Columbano, Daniela Pianezzi and Ileana Steccolini

Neutralizing Deviance at State‐owned Enterprises: The Case of South African Airways pp. 162-193

Dennis De Widt, Warren Maroun and Jill Atkins

Is Social Media a Democratic Forum for Public Accountability in Times of Crisis? The Brazilian Government's Response to the COVID‐19 Pandemic pp. 194-217

Tassiani Aparecida Dos Santos and Iago França Lopes

Auditors’ Sensemaking During Crises: The Case of the COVID‐19 Pandemic in Italian Local Public Administrations pp. 218-238

Simona Caramia, Pasquale Ruggiero and Riccardo Mussari

Digital Accountability in Collaborative Public Governance in Times of Crisis: Analysing the Debate in a Polarized Social Forum pp. 239-271

Tobias Polzer and Selin Öner

Volume 60, month 12, 2024

Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China pp. 709-751

Kun Tracy Wang, Nathan Zhenghang Zhu and Guqiang Luo

The Valuation of Loss Firms: A Stock Market Perspective pp. 752-776

Hannes Mohrschladt and Susanne Siedhoff

Does the Publication or the Implementation of IAS 19(R) Have Real Economic Consequences? pp. 777-815

Justin Chircop and Paraskevi Vicky Kiosse

How to Analyze the Practical Relevance of Costing Methods? The Example of Hospital Cost Accounting in France pp. 816-851

Laurent Mériade

Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts pp. 852-891

Jeff P. Boone, Xueyun (Sherry) Sun and Jennifer Yin

Negative Externalities of Regulation: Identity‐relevant Information in Mandatory Short‐selling Disclosures pp. 892-934

Alexandre Madelaine

Corporate Misconduct and Subsequent Consequences in Family Firms pp. 935-966

Lele Chen and Jennifer Yin

Volume 60, month 09, 2024

Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions pp. 419-445

Le Ma and Peter Wells

Does Firm‐level Political Uncertainty Affect the Mispricing of Earnings? A Natural Experiment through Government‐to‐business Revolving Door pp. 446-491

Haijie Huang, Edward Lee, Changjiang Lyu and Zhenmei (Judy) Zhu

Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States pp. 492-538

Kumari Ranjeeni and Dharmendra Naidu

Do Better Managers Get Better Loan Contracts? pp. 539-577

Bill B. Francis, Ning Ren, Xian Sun and Qiang Wu

Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market pp. 578-606

Sibei Yan, Ahrum Choi, Hyung Rok Jung and Joonil Lee

Crisis Capital: Private Placements During COVID‐19 pp. 607-626

Angelo Aspris, Edward Bi, Sean Foley and Jiri Svec

Does Social Capital Enhance Stock Liquidity? An Investigation of the Resilience of the Trading Environment During a Crisis of Trust pp. 627-664

Robert Faff, Jianning Huang, Pei Shao, Yuchao Xiao and Fuzhao Zhou

Bankruptcy Resolution: Misery or Strategy pp. 665-708

Jairaj Gupta, Mariachiara Barzotto and André Aroldo Freitas De Moura

Volume 60, month 06, 2024

Interpreting IFRS: The Evolving Role of Agenda Decisions pp. 205-235

Paola Ramassa and Alberto Quagli

Is One Head Better Than Two? Dual Leadership and Firm Performance During the COVID‐19 Crisis pp. 236-271

Md Reiazul Haque, Md Lutfur Rahman and Mohammed Abdullah Al Mamun

Corporate Governance Reforms and Analyst Forecasts: International Evidence pp. 272-304

Simeng Liu, Kun Tracy Wang and Yue Wu

Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China pp. 305-337

Shaorou Hu, Ming Liu, Nan Liu and Xialin Guo

Does Portfolio Momentum Beat Analyst Advice? pp. 338-364

Jaeyong Lee, Jonathan Batten, Hyuna Ham and Doojin Ryu

Ex‐military Top Executives and Corporate Violations: Evidence from China pp. 365-398

Dunli Zhang, Jinzhao Zhou and Jingjuan Ma

The Regulatory Approach of James R. Doty: PCAOB Chair 2011–2018 pp. 399-418

John D. Keyser

Volume 60, month 03, 2024

Accounting for Inflation: The Dog That Didn't Bark pp. 1-12

Ray Ball

Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’ pp. 13-20

Richard D. Morris

Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’ pp. 21-22

S. P. Kothari

The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting pp. 23-48

Hyung Il Oh and Stephen Penman

The Effect of Organizational Climate on Sell‐side Analyst Turnover and Performance pp. 49-90

Wai Fong Chua, Yu Flora Kuang and Yi (Ava) Wu

Valuation Implications of Mandatory CSR Expenditure in India pp. 91-129

Sudipta Bose, Peter M. Clarkson and Gordon D. Richardson

Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy pp. 130-171

Rui Ye, Saeed Heravi and Jason Xiao

Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements pp. 172-204

Clarence Goh