Abacus

1998 - 2025

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

From Accounting Foundation, University of Sydney
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Volume 58, month 12, 2022

Excess Cash Holdings, Stock Returns, and Investment Organicity: Evidence from UK Investment Announcements pp. 603-647

Edward Jones, Hao Li and Oluwagbenga Adamolekun

The Post‐earnings Announcement Drift: A Pre‐earnings Announcement Effect? A Multi‐period Analysis pp. 648-678

A. William Richardson and Kevin Veenstra

Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility pp. 679-713

Muzhi Wang and Weichen Yan

Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading? pp. 714-741

Tao Chen and Andreas Karathanasopoulos

Moderating Effect of Error Source on the Continued Influence of Retracted Disclosure on Individual Investors’ Judgements pp. 742-758

Seet‐Koh Tan

Who's Greenwashing Via the Media and What are the Consequences? Evidence From China pp. 759-786

Jerry Cao, Robert Faff, Jing He and Yong Li

Volume 58, month 09, 2022

The Effect of Dialect Sharing on Corporate Cash Holdings in China pp. 393-431

Guoqiang Hu, Jason Zezhong Xiao and Yuhan Zhen

Regulation‐induced Disclosures: Evidence of Information Overload? pp. 432-478

Joost Impink, Mari Paananen and Annelies Renders

The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties pp. 479-522

Nathan Zhenghang Zhu, Kun Tracy Wang and Mark Wilson

The Capitalization Effect of Imputation Credits on Expected Stock Returns pp. 523-566

Anh Le, Xiangkang Yin and Jing Zhao

Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity pp. 567-588

Jonathan Batten, Harald Kinateder and Niklas Wagner

Audit Risk Evaluation Using Data Envelopment Analysis with Ordinal Data pp. 589-602

Gholam R. Amin, Osama El‐Temtamy and Samy Garas

Volume 58, month 06, 2022

Concepts‐based Accounting Standards pp. 209-232

Mark Penno

Individuating Assets and Liabilities in Financial Accounting pp. 233-261

Brian A. Rutherford

An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2 pp. 262-299

Tuba Toksoz

Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940 pp. 300-333

John Richard Edwards and Trevor Boyns

How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation pp. 334-364

Kevin Holland, Sarah Lindop and Nor Shaipah Abdul Wahab

Do Firms Learn from Pre‐announcement Experience? Evidence from Optimistic Pre‐announcements and Market Responses pp. 365-392

Youngdeok Lim and Hyung Il Oh

Volume 58, month 03, 2022

Financial Market Manipulation, Whistleblowing, and the Common Good: Evidence from the LIBOR Scandal pp. 1-23

Jonathan Batten, Igor LonČarski and Peter G. Szilagyi

Signalling in Initial Coin Offerings: The Key Role of Entrepreneurs’ Self‐efficacy and Media Presence pp. 24-61

Daniel Czaja and Florian Röder

Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study pp. 62-104

Andrei Filip, Gerald J. Lobo, Luc Paugam and Hervé Stolowy

Misvaluation and the Asset Growth Anomaly pp. 105-141

Neophytos Lambertides

Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK pp. 142-173

Lorenzo Simoni, Stefan Schaper and Christian Nielsen

Terrorism and Corporate Tax Avoidance pp. 174-208

Haoran Xu and William J. Moser

Volume 57, month 12, 2021

Detecting Real Activities Manipulation: Beyond Performance Matching pp. 619-653

Thomas A. Gilliam

CEO Network Centrality and the Likelihood of Financial Reporting Fraud pp. 654-678

Salim Chahine, Yiwei Fang, Iftekhar Hasan and Mohamad Mazboudi

Momentum, Reversals, and Business Cycle Turning Points pp. 679-708

Byoung‐Kyu Min and Yuchao Xiao

Product Market Competition and Firms’ Disclosure of Cross‐segment Differences in Performance pp. 709-736

Roland Königsgruber, Pietro Perotti, Oliver Schinnerl, Fanis Tsoligkas and David Windisch

Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality pp. 737-779

Hao Yang, Laura Le Luo and Asit Bhattacharyya

The Funding of Higher Education: An Empirical Examination of the Cost of Education in Business Schools pp. 780-809

Keith A. Houghton, Nancy Bagranoff and Christine Jubb

Volume 57, month 09, 2021

Re‐orienting the Statement of Cash Flows Around Cash Flows to Equity Holders pp. 407-420

D. Dichev Ilia

Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness pp. 421-467

Baljit K. Sidhu and Chuan Yu

Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach pp. 468-501

Ferhat D. Zengul, Nurettin Oner, James D. Byrd and Arline Savage

Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital pp. 502-556

Solomon Opare, Muhammad Nurul Houqe and Tony van Zijl

Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes pp. 557-592

Elaine Stewart and Ciaran Connolly

55 years of Abacus: Evolution of Research Streams and Future Research Directions pp. 593-618

Guilherme Belloque, Martina K Linnenluecke, Mauricio Marrone, Abhay K Singh and Rui Xue

Volume 57, month 06, 2021

Asset Redeployability and Corporate Tax Avoidance pp. 183-219

Mostafa Monzur Hasan, Ahsan Habib and Nurul Alam

Re‐exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities pp. 220-250

Steve Fortin, Ahmad Hammami and Michel Magnan

The Impact of Damage Apportionment on Internal Control System Quality and Financial Reporting Accuracy pp. 251-296

Reinhard Schrank

Executive Compensation and Company Valuation pp. 297-324

Andreas Schueler

The Macbeth Factor: The Dark Side of Achievement‐driving Analysts pp. 325-361

K. Hung Chan, Ray R. Wang and Ruixin Wang

Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China pp. 362-405

Lihong Wang, Shaoqing Kang and Hongjun Wu

Volume 57, month 03, 2021

The Effect of Auditor Style on Reporting Quality: Evidence from Germany pp. 1-26

Vlad‐Andrei Porumb, Abe De Jong, Carel Huijgen, Teye Marra and Jan Van Dalen

Choosing the Level of Significance: A Decision‐theoretic Approach pp. 27-71

Jae Kim and In Choi

Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm pp. 72-100

Martin Carlsson‐Wall, Katarina Kaarbøe, Kalle Kraus and Anita Meidell

Stock and Bond Return Comovement as a Different Way to Assess Information Content: The Case of Debt Covenant Violation Disclosures pp. 101-125

Paul A. Griffin, David Lont and Kurt Purdon

The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator pp. 126-152

Alan Sangster

Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign pp. 153-182

Qinglu Jin, Yuchao Jin, Gary Gang Tian and Yang Xuan

Volume 56, month 12, 2020

The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions pp. 455-494

Sudipta Bose, Amitav Saha and Indra Abeysekera

Precision and Manipulation of Non‐financial Information: The Curious Case of Environmental Liability pp. 495-534

Aline Grahn

Does Investor Sentiment Affect the Value Relevance of Accounting Information? pp. 535-560

Wen He, Ki Hoon Hong and Eliza Wu

Government's Say‐on‐pay Policy and Corporate Risk‐taking: Evidence from China pp. 561-601

Kun Su, Haiyan Jiang and Gary Tian

The UK Corporate Governance Code Principle of ‘Comply or Explain’: Understanding Code Compliance as ‘Subjection’ pp. 602-626

John Roberts, Paul Sanderson, David Seidl and Antonije Krivokapic

Market Reactions to Corporate Governance Ranking Announcements: Evidence from Taiwan pp. 627-648

Yi‐hui Tai and Nen‐chen Richard Hwang

Volume 56, month 09, 2020

Earnings Co‐movements and the Informativeness of Earnings pp. 295-319

Andrew B. Jackson, Chao Li and Richard D. Morris

Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework? pp. 320-347

Yitang (Jenny) Yang and Roger Simnett

Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process pp. 348-406

Eunice S. Khoo, Youngdeok Lim and Gary S. Monroe

Follow the Crowd: How Social Information and Social Identity Influence Investing Decisions pp. 407-435

Stephen Kuselias

The Effect of Fair Value Adjustments on Dividend Policy Under Mandatory International Financial Reporting Standards Adoption: Australian Evidence pp. 436-453

Xiaomeng Chen, Andreas Hellmann and Safdar R. Mithani

Volume 56, month 06, 2020

Formal Analysis of Segregation of Duties (SoD) in Accounting: A Computational Approach pp. 165-212

Rosemary Kim, Jagdish Gangolly, S. S. Ravi and Daniel J. Rosenkrantz

A Cause for Alarm? The Long‐term Performance of Shareholder Class Action Defendants pp. 213-229

Angelo Aspris and Luke McAlpin

Corporate Multinationality and Acquirer Returns pp. 230-267

Henry Agyei‐Boapeah, Samuel Fosu and Collins Ntim

Fama's Ratio and the Effect of Operating Leverage on the Cost of Capital Under CAPM pp. 268-287

David Johnstone

What Does the CAPM Say About Operating Leverage? pp. 288-291

Martina K. Linnenluecke, Tom Smith, Yun Shen, Yushu Zhu and Zini Liang

Reply to Linnenluecke, Shen, Smith, Zhu, and Liang (2020) pp. 292-294

David Johnstone

Volume 56, month 03, 2020

FRANK LEWIS CLARKE pp. 1-2

G. W. Dean

A Textual Analysis of US Corporate Social Responsibility Reports pp. 3-34

Peter M. Clarkson, Jordan Ponn, Gordon D. Richardson, Frank Rudzicz, Albert Tsang and Jingjing Wang

Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights pp. 35-65

Jane Andrew and Max Baker

The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting pp. 66-103

Benjamin T. Albersmann and Reiner Quick

China's Convergence with IFRS: Analysis of Dual‐listed Companies pp. 104-139

Weiguo Zhang and Jianfang Ye

Accounting Discoveries from Archival Research: The Mobile and Ohio, an Antebellum Southern Railroad pp. 140-163

Dale L. Flesher, Gary John Previts and Andrew D. Sharp