Volumes 52(1) - 52(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Abacus 1965-2023 |
Journal Updates by Year
Banker, R. D., D. Bu and M. N. Mehta. 2016. Pay gap and performance in China. Abacus 52(3): 501-531.
Beaumont, S. et. al. 2016. Comments on Shan and Walter: Towards a set of design principles for executive compensation contracts. Abacus 52(4): 685-771.
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.
Jones, S. 2016. Editorial: Current issues in CEO compensation. Abacus 52(4): 611-618.
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.
Shan, Y. and T. Walter. 2016. Responses and rejoinders to commentaries. Abacus 52(4): 772-780.
Shan, Y. and T. Walter. 2016. Towards a set of design principles for executive compensation contracts. Abacus 52(4): 619-684.
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.