Abacus

1998 - 2025

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

From Accounting Foundation, University of Sydney
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Volume 54, month 12, 2018

Open Market Share Repurchases in Germany: A Conditional Event Study Approach pp. 417-444

Christian Andres, André Betzer, Markus Doumet and Erik Theissen

Optimistic Disclosure Tone and Conservative Debt Policy pp. 445-484

Ali Ataullah, Andrew Vivian and Bin Xu

Attributes and Structure of an Effective Board of Directors: A Theoretical Investigation pp. 485-523

Adi Masli, Matthew G. Sherwood and Rajendra P. Srivastava

Significance Testing in Accounting Research: A Critical Evaluation Based on Evidence pp. 524-546

Jae Kim, Kamran Ahmed and Philip Inyeob Ji

Tax Avoidance, Managerial Ability, and Investment Efficiency pp. 547-575

Inder K. Khurana, William J. Moser and K. K. Raman

Twenty Years of Accounting and Finance Research on the Chinese Capital Market pp. 576-599

Jianlei Han, Jing He, Zheyao Pan and Jing Shi

Volume 54, month 09, 2018

Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research pp. 247-276

Corinne Cortese and Claire Wright

The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives pp. 277-318

Ru Gao and Baljit K. Sidhu

Demand for and Assessment of Audit Quality in Private Companies pp. 319-352

Adam Esplin, Karim Jamal and Shyam Sunder

Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation pp. 353-380

Carlin Dowling, W. Robert Knechel and Robyn Moroney

Non‐additivity in Accounting Valuation: Theory and Applications pp. 381-416

Luc Paugam, Jean‐François Casta and Hervé Stolowy

Volume 54, month 06, 2018

Special Issue on Earnings Management pp. 133-135

Stewart Jones

Discretionary Accruals: Earnings Management... or Not? pp. 136-153

Andrew B. Jackson

Inference‐in‐residuals as an Estimation Method for Earnings Management pp. 154-180

Demetris Christodoulou, Le Ma and Andrey Vasnev

Modelling Receivables and Deferred Revenues to Detect Revenue Management pp. 181-209

Jenny Zha Giedt

The Impact of CEO Narcissism on Earnings Management pp. 210-226

Francesco Capalbo, Alex Frino, Ming Ying Lim, Vito Mollica and Riccardo Palumbo

Research Design Issues in Studies Using Discretionary Accruals pp. 227-246

Maureen F. McNichols and Stephen R. Stubben

Volume 54, month 03, 2018

Does Ownership Identity Matter? A Meta‐analysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership pp. 1-35

Kun Tracy Wang and Greg Shailer

R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s pp. 36-65

Martin Persson and Christopher J. Napier

The Future of Financial Reporting: Insights from Research pp. 66-78

Mary E. Barth

Noise Momentum Around the World pp. 79-104

Charlie X. Cai, Robert Faff and Yongcheol Shin

Future Realized Return, Firm‐specific Risk and the Implied Expected Return pp. 105-132

Pengguo Wang

Volume 53, month 12, 2017

Impact of Segment†level Natural Resource Operational Risk Reporting on Earnings Predictions pp. 431-449

Shuwen (Wendy) Cai, Jayne M. Godfrey and Robyn Moroney

Analyst Firm Coverage and Forecast Accuracy: The Effect of Regulation Fair Disclosure pp. 450-484

Yi Dong, Nan Hu, Xu Li and Ling Liu

Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs pp. 485-512

Ronita Ram and Susan Newberry

What is an Investment Project's Implied Rate of Return? pp. 513-526

Graham Bornholt

Measuring the Comparability of Company Accounts Conditionally: A Research Note pp. 527-542

Ross H. Taplin

Volume 53, month 09, 2017

Current Issues and Controversies in Real Estate Finance pp. 299-303

Stewart Jones

The Contribution of Foreign Real Estate Investment to Housing Price Growth in Australian Capital Cities pp. 304-318

Ross Guest and Nicholas Rohde

Why Do Overconfident REIT CEOs Issue More Debt? Mechanisms and Value Implications pp. 319-348

Kelvin Jui Keng Tan

Investing in Real Estate Debt: Is it Real Estate or Fixed Income? pp. 349-370

Maarten Spek

The Interrelationships between REIT Capital Structure and Investment pp. 371-394

Jamie Alcock and Eva Steiner

Can Real Estate Investors Avoid Specific Risk? pp. 395-430

Andrew Baum and Nick Colley

Volume 53, month 06, 2017

Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda pp. 159-179

Martina K. Linnenluecke, Jacqueline Birt, Xiaoyan Chen, Xin Ling and Tom Smith

Measurement Model or Asset Type: Evidence from an Evaluation of the Relevance of Financial Assets pp. 180-210

Willoe Freeman, Peter Wells and Anne Wyatt

Why Do Canadian Firms Cross-list? The Flip Side of the Issue pp. 211-239

Andreas Charitou and Christodoulos Louca

Extreme Uncertainty and Forward-looking Disclosure Properties pp. 240-272

Julia Krause, Thorsten Sellhorn and Kamran Ahmed

Unexpected Inflation, Capital Structure, and Real Risk-adjusted Firm Performance pp. 273-298

Jamie Alcock and Eva Steiner

Volume 53, month 03, 2017

Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics pp. 1-27

Ariela Caglio and Mara Cameran

The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports pp. 28-58

Peter Kajüter and Martin Nienhaus

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades pp. 59-93

Gerald J. Lobo, Luc Paugam, Hervé Stolowy and Pierre Astolfi

Does Integrated Reporting Matter to the Capital Market? pp. 94-132

Shan Zhou, Roger Simnett and Wendy Green

Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte) pp. 133-157

Dale L. Flesher, Gary John Previts and William D. Samson

Volume 52, month 12, 2016

Current issues in CEO compensation pp. 611-618

Stewart Jones

Towards a Set of Design Principles for Executive Compensation Contracts pp. 619-684

Yaowen Shan and Terry Walter

Comments on Shan and Walter: ‘Towards a Set of Design Principles for Executive Compensation Contracts’ pp. 685-771

Stacey Beaumont, Raluca Ratiu, David Reeb, Glenn Boyle, Philip Brown, Alexander Szimayer, Raymond Silva Rosa, David Hillier, Patrick McColgan, Athanasios Tsekeris, Bryan Howieson, Zoltan Matolcsy, Helen Spiropoulos, John Roberts, Tom Smith, Qing Zhou, Peter Swan, Stephen Taylor, Sue Wright and David Yermack

Responses and Rejoinders to Commentaries pp. 772-780

Yaowen Shan and Terry Walter

Volume 52, month 09, 2016

Accounting in China pp. 343-350

Stewart Jones

Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms pp. 351-373

Shujun Ding, Mingzhi Liu and Zhenyu Wu

Social Trust and Bank Loan Financing: Evidence from China pp. 374-403

Deqiu Chen, Xuejiao Liu and Cong Wang

The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards pp. 404-440

Wei Zhou, Liansheng Wu and Hong Wang

Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms pp. 441-472

Juan Mao and Michael Ettredge

Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions pp. 473-500

Jiandong Chen, Rong Ding, Wenxuan Hou and Sofia Johan

Pay Gap and Performance in China pp. 501-531

Rajiv D. Banker, Danlu Bu and Mihir N. Mehta

Institutional Arrangements and Government Audit Independence in China pp. 532-567

Jason Zezhong Xiao, Suchang Yang, Xinmin Zhang and Michael Firth

The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market pp. 568-609

Zhijun Lin, Ming Liu and Carlos Noronha

Volume 52, month 06, 2016

Disclosure and the Cost of Capital: A Survey of the Theoretical Literature pp. 221-258

Jeremy Bertomeu and Edwige Cheynel

Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program pp. 259-285

Jap Efendi, Jin Dong Park and Chandra Subramaniam

Audit Partner Disciplinary Actions and Financial Restatements pp. 286-318

Wen-Ching Chang, Yahn-Shir Chen, Ling-Tai Lynette Chou and Chia-Hui Ko

Significance Testing: We Can Do Better pp. 319-342

Thomas R. Dyckman

Volume 52, month 03, 2016

Advances in Equity Valuation: Research on Accounting Valuation pp. 1-4

David Johnstone

Accounting Valuation and Cost of Equity Capital Dynamics pp. 5-25

Jeffrey L. Callen

Accounting Valuation and Cost of Capital Dynamics: Theoretical and Empirical Macroeconomic Aspects. Discussion of Callen pp. 26-34

Yaniv Konchitchki

Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital pp. 35-58

Peter D. Easton and Steven J. Monahan

Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. Discussion of Easton and Monahan pp. 59-69

Frank Ecker

Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities pp. 70-99

James Ohlson and Erik Johannesson

Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities. Discussion of Ohlson and Johannesson pp. 100-105

Alexander Nekrasov

Valuation: Accounting for Risk and the Expected Return pp. 106-130

Stephen Penman

Valuation: Accounting for Risk and the Expected Return. Discussion of Penman pp. 131-139

Matthew R. Lyle

Asymmetric Persistence and the Market Pricing of Accruals and Cash Flows pp. 140-165

Theodosia Konstantinidi, Arthur Kraft and Peter F. Pope

Asymmetrically Timely Loss Recognition and the Accrual Anomaly. Discussion of Konstantinidi et al pp. 166-175

Panos N. Patatoukas

A Structural Accounting Framework for Estimating the Expected Rate of Return on Equity pp. 176-210

Demetris Christodoulou, Colin Clubb and Stuart McLeay

Diagnostics to Evaluate Cost of Capital Measures. Discussion of Christodoulou et al pp. 211-219

Jeremy Bertomeu