Management And Accounting Web

A Journal of Accounting, Finance and Business Studies

Currently includes volumes 52(1) - 52(3)

Provided by James R. Martin, Ph.D., CMA

Professor Emeritus, University of South Florida

Banker, R. D., D. Bu and M. N. Mehta. 2016. Pay gap and performance in
China. *Abacus* 52(3): 501-531.

Bertomeu, J. 2016. Diagnostics to evaluate cost of capital measures. Discussion of Christodoulou et al. *Abacus* 52(1): 211-219.

Bertomeu, J. and E. Cheynel. 2016. Disclosure and the cost of capital: A survey of the theoretical literature. *Abacus* 52(2): 221-258.

Callen, J. L. 2016. Accounting valuation and cost of equity capital dynamics. *Abacus* 52(1): 5-25.

Chang, W., Y. Chen, L. L. Chou and C. Ko. 2016. Audit partner disciplinary actions and financial restatements. *Abacus* 52(2): 286-318.

Chen, D., X. Liu and C. Wang. 2016. Social trust and bank loan financing:
Evidence from China. *Abacus* 52(3): 374-403.

Chen, J., R. Ding, W. Hou and S. Johan. 2016. Do financial analysts
perform a monitoring role in China? Evidence from modified audit opinions.
*Abacus* 52(3): 473-500.

Christodoulou, D., C. Clubb and S. Mcleay. 2016. A structural accounting framework for estimating the expected rate of return on equity. *Abacus*
52(1): 176-210.

Ding, S., M. Liu and Z. Wu. 2016. Financial reporting quality and
external debt financing constraints: The case of privately held firms. *
Abacus* 52(3): 351-373.

Dyckman, T. R. 2016. Significance testing: We can do better. *Abacus* 52(2): 319-342.

Easton, P. D. and S. J. Monahan. 2016. Review of recent research on improving earnings forecasts and evaluating accounting-based estimates of the expected
rate of return on equity capital. *Abacus* 52(1): 35-58.

Ecker, F. 2016. Review of recent research on improving earnings forecasts and evaluation accounting-based estimates of the expected rate of return on equity
capital. Discussion of Easton and Monahan. *Abacus* 52(1): 59-69.

Efendi, J., J. D. Park and C. Subramaniam. 2016. Does the XBRL reporting format provide incremental information value? A study using XBRL disclosures
during the voluntary filing program. *Abacus* 52(2): 259-285.

Johnstone, D. 2016. Editorial: Advances in equity valuation: Research on accounting valuation. *Abacus* 52(1): 1-4.

Jones, S. 2016. Editorial: Accounting in China. *Abacus* 52(3):
343-350.

Konchitchki, Y. 2016. Accounting valuation and cost of capital dynamics: Theoretical and empirical macroeconomic aspects.
Discussion of Callen. *Abacus* 52(1): 26-34.

Konstantinidi, T., A. Kraft and P. F. Pope. 2016. Asymmetric persistence and
the market pricing of accruals and cash flows. *Abacus* 52(1): 140-165.

Lin, Z., M. Liu and C. Noronha. 2016. The impact of corporate governance on
informative earnings management in the Chinese market. *Abacus* 52(3):
568-609.

Lyle, M. R. 2016. Valuation: Accounting for risk and the expected return. Discussion of Penman. *Abacus* 52(1): 131-139.

Mao, J. and M. Ettredge. 2016. Internal control deficiency disclosures
among Chinese reverse merger firms. *Abacus* 52(3): 441-472.

Nekrasov, A. 2016. Equity value as a function of (eps1, dps1, bvps, beta): Concepts and realities. Discussion of Ohlson and Johannesson. *Abacus*
52(1): 100-105.

Ohlson, J. and E. Johannesson. 2016. Equity value as a function of (eps1, dps1, bvps, beta): Concepts and realities. *Abacus* 52(1): 70-99.

Patatoukas, P. N. 2016. Asymmetrically timely loss recognition and the accrual anomaly. Discussion of Konstantinidi et al. *Abacus* 52(1):
166-175.

Penman, S. 2016. Valuation: Accounting for risk and the expected return. *Abacus* 52(1): 106-130.

Xiao, J. Z., S. Yang, X. Zhang and M. Firth. 2016. Institutional
arrangements and government audit independence in China. *Abacus*
52(3): 532-567.

Zhou, W., L. Wu and H. Wang. 2016. The consequences of increasing the
scope of managerial judgement in accounting standards. *Abacus*
52(3): 404-440.