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 2021-04-01 to 2025-04-01.)
ArticleCitations
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study48
Concepts‐based Accounting Standards26
Interpreting IFRS: The Evolving Role of Agenda Decisions22
Call for Papers19
Issue Information16
Issue Information14
14
The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting13
The Effect of Organizational Climate on Sell‐side Analyst Turnover and Performance13
Why Do Analysts use a Zero Forecast for Other Comprehensive Income?11
How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation10
The Capitalization Effect of Imputation Credits on Expected Stock Returns9
Moderating Effect of Error Source on the Continued Influence of Retracted Disclosure on Individual Investors’ Judgements9
Issue Information9
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements8
The Effect of Audit Partner Diversity on Audit Quality: Evidence from China7
Tone Management and Litigation Concerns in CEOs’ Early Years7
Does Portfolio Momentum Beat Analyst Advice?7
Co‐opted Boards and the Obfuscation of Financial Reports7
Voluntary Carbon Reporting Prediction: A Machine Learning Approach6
Market Valuation of Risk Reporting: The Role of Business Model Disclosure6
Audit Effort and Stock Price Crash Risk6
Corporate Misconduct and Subsequent Consequences in Family Firms5
Could Accounting Have Saved Itself from the Antitrust Laws?Revisiting the Antitrust Investigations into the US Accounting Profession 1966–19905
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management5
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐25
Public Accountability in an Unpredictable World: Tales of the Unexpected4
The Signalling Effect of Corporate Social Responsibility Reporting: Evidence From Short Selling4
The Valuation of Loss Firms: A Stock Market Perspective4
Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link4
3
Internal Ties and Stock Price Crash Risk: Evidence from Chinese Listed Firms3
Australian Listed Entities’ Preparedness for Mandatory Reporting and Assurance of Climate‐related Disclosures3
3
Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity3
Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures2
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments2
Do Firms Learn from Pre‐announcement Experience? Evidence from Optimistic Pre‐announcements and Market Responses2
The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties2
2
Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality2
2
Board Connections and Dividend Policy2
Negative Externalities of Regulation: Identity‐relevant Information in Mandatory Short‐selling Disclosures2
Do Carbon Assurance Providers Play a Strategic Role in Moderating the Relationship Between Carbon Emissions and Firms’ Cost of Equity?2
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