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 2021-09-01 to 2025-09-01.)
ArticleCitations
Issue Information33
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐229
23
Does Portfolio Momentum Beat Analyst Advice?21
Corporate Misconduct and Subsequent Consequences in Family Firms17
Voluntary Carbon Reporting Prediction: A Machine Learning Approach16
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements13
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Regulation‐induced Disclosures: Evidence of Information Overload?11
Do Better Managers Get Better Loan Contracts?11
Corporate Innovation and Disclosure Strategy10
Issue Information9
Why Do Analysts use a Zero Forecast for Other Comprehensive Income?9
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management9
Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value9
Issue Information9
How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation9
Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage9
The Valuation of Loss Firms: A Stock Market Perspective9
Ex‐military Top Executives and Corporate Violations: Evidence from China8
The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting8
5
Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures5
Board Connections and Dividend Policy5
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments5
Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries4
Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China4
Issue Information4
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China3
SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA3
Accounting for Inflation: The Dog That Didn't Bark3
Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts3
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy3
Managerial Ability and Debt Choice3
Risk Analysis of Pension Fund Investment Choices3
Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness3
Issue Information2
Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China2
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
Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?2
A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill2
The Signalling Effect of Corporate Social Responsibility Reporting: Evidence From Short Selling2
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Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States2
Audit Effort and Stock Price Crash Risk2
The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China2
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
Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions2
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