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 2022-01-01 to 2026-01-01.)
ArticleCitations
Issue Information45
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐232
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements26
17
Does Portfolio Momentum Beat Analyst Advice?14
Corporate Misconduct and Subsequent Consequences in Family Firms14
Accounting at a Crossroads: Intangibles, Sustainability, and the Future of International Financial Reporting Standards13
Issue Information13
Voluntary Carbon Reporting Prediction: A Machine Learning Approach13
Do Better Managers Get Better Loan Contracts?12
12
How Does China Participate in the International Accounting Standards Board's Standard‐setting Process? A Longitudinal Analysis of Comment Letters11
Issue Information11
11
The Accountant as an Advisor: The Role of Trust in the Use of Advice for Various Types of Services10
Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value9
Navigating the Methodological Frontier in Capital Market Research9
Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage8
The Valuation of Loss Firms: A Stock Market Perspective7
Issue Information7
Iron Ore Pricing in China: Financialization Through a Marxist Lens6
Why Do Analysts use a Zero Forecast for Other Comprehensive Income?6
The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting5
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management5
Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China4
Issue Information4
Board Connections and Dividend Policy4
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments4
Managerial Ability and Debt Choice4
Ex‐military Top Executives and Corporate Violations: Evidence from China4
4
Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures4
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China3
Stakeholder Orientation and the Tightness of Bank Loan Covenants3
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’3
Risk Analysis of Pension Fund Investment Choices3
Accounting for Inflation: The Dog That Didn't Bark3
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy3
SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA3
Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries3
Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts3
Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs3
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’2
2
The Signalling Effect of Corporate Social Responsibility Reporting: Evidence From Short Selling2
Internal Ties and Stock Price Crash Risk: Evidence from Chinese Listed Firms2
An Empirical Investigation of the Effect of CFO Power on Disclosure Quality2
Issue Information2
Audit Effort and Stock Price Crash Risk2
The Power of Reputation: Award‐winning CEOs and Audit Pricing2
Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States2
A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms2
Issue Information2
Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt2
Analyst Research Activity During the COVID‐19 Pandemic2
2
Issue Information2
A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill2
Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?2
2
The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China2
2
Voting with Their Mouths and Corporate Philanthropy: Evidence from Sentiment Analysis of China's Stock Message Boards2
2
Issue Information2
Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions2
Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China2
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