Abacus

1998 - 2025

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

From Accounting Foundation, University of Sydney
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Volume 59, month 12, 2023

Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt pp. 901-953

Kun Tracy Wang and Nathan Zhenghang Zhu

Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures pp. 954-982

Curtis Farnsel

Board Connections and Dividend Policy pp. 983-1040

Kambar Farooq, Muhammad Azeem, Chin Man Chui and Jun (Tony) Ruan

Analyst Research Activity During the COVID‐19 Pandemic pp. 1041-1073

Pawel Bilinski

Why Do Analysts use a Zero Forecast for Other Comprehensive Income? pp. 1074-1115

Mark Wallis

Voluntary Carbon Reporting Prediction: A Machine Learning Approach pp. 1116-1166

Geoffrey Frost, Stewart Jones and Muchen Yu

Volume 59, month 09, 2023

Regulating the Market for Audit Services: A Game Theoretic Approach pp. 697-734

Konstantinos Eleftheriou, Iliya Komarev and Paul Klumpes

Country‐level Accounting Enforcement and IPO Underpricing pp. 735-775

Jochen Bigus and Florian Dreyer

Financialization and Corporate Performance in China: Promotion or Inhibition? pp. 776-817

Shan Xu and Lili Guo

Do Excess Funds Make Financially Constrained Firms Better Off? Evidence from IPOs in China pp. 818-846

Chunfang Cao, Wenxuan Hou, Xiumei Liu and Hongbo Pan

Could Accounting Have Saved Itself from the Antitrust Laws?Revisiting the Antitrust Investigations into the US Accounting Profession 1966–1990 pp. 847-871

Michael E. Doron

Risk Analysis of Pension Fund Investment Choices pp. 872-898

Emawtee Bissoondoyal‐Bheenick, Robert Brooks and Hung Xuan Do

Volume 59, month 06, 2023

Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link pp. 493-540

Sudipta Bose and Chuan Yu

The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China pp. 541-569

Xingtong Fang, Kaigang He, Beilei Mei and Jianfang Ye

Disentangling Sentiment from Cyclicality in Firm Capital Structure pp. 570-605

Haitham A. Al‐Zoubi, Jennifer A. O'Sullivan, Aktham I. Al‐Maghyereh and Brendan J. Lambe

An Empirical Investigation of the Effect of CFO Power on Disclosure Quality pp. 606-649

Lutfa Tilat Ferdous, Kamran Ahmed and Darren Henry

Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels pp. 650-696

Sarowar Hossain, Jeff Coulton and Jenny Jing Wang

Volume 59, month 03, 2023

SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA pp. 1-5

Liansheng Wu and Jason Xiao

Should More Internally Generated Intangible Assets Be Recognized? A Commentary pp. 6-31

Xuejing Xie and Weiguo Zhang

When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences pp. 32-75

Le Lin, Ke Liao and Deren Xie

Corporate Innovation and Disclosure Strategy pp. 76-133

Zheyuan Zhang, Huiying Wu, Sammy Xiaoyan Ying and Jiaxing You

Does the Prohibition of Long‐lived Asset Impairment Reversals Affect Corporate Innovation? Evidence from a Quasi‐experiment in China pp. 134-162

Huilong Liu, Jianqiu Liu, Hong Wang and Dan Yang

Using Available‐for‐sale Securities to Smooth Earnings: Evidence from China pp. 163-196

Ruichang Lu, Weijia He and Xiaojun Zhang

Multiple Large Shareholders and Financial Reporting Quality: Evidence from China pp. 197-229

Rongli Yuan, Yadong Han and Zhanliao Chen

Audit Effort and Stock Price Crash Risk pp. 230-257

Xiaomei Han, Wei Luo, Liansheng Wu and Wei Zhou

Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts pp. 258-299

Meng Lyu, Xiaojie Christine Sun and Bing Wang

Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management pp. 300-339

Ran An, Wentao Li, Di Wang, Yanyan Wang and Lisheng Yu

The Effect of Audit Partner Diversity on Audit Quality: Evidence from China pp. 340-380

Kevin Koh, Li Li, Xuejiao Liu and Chunfei Wang

Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments pp. 381-410

Lijing Tong, Bin Wu and Min Zhang

The Benefit of Frequent Corporate Philanthropy pp. 411-436

Bingxuan Lin, Jianhua Liu, Rui Lu and Liang Sun

I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance pp. 437-465

Xin Wang, Jiacai Xiong, Caiyue Ouyang and Feida Zhang

A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms pp. 466-492

Chengfang Wang, Tingting Ye, Jiyuan Li and Changli Zeng

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