Volumes 54(1) - 54(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Abacus 1965-2023 |
Journal Updates by Year
Andres, C., A. Betzer, M. Doumet and E. Theissen. 2018. Open market share repurchases in Germany: A conditional event study approach. Abacus 54(4): 417-444.
Ataullah, A., A. Vivian and B. Xu. 2018. Optimistic disclosure tone and conservative debt policy. Abacus 54(4): 445-484.
Barth, M. E. 2018. The future of financial reporting: Insights from research. Abacus 54(1): 66-78.
Cai, C. X., R. Faff and Y. Shin. 2018. Noise momentum around the world. Abacus 54(1): 79-104.
Capalbo, F., A. Frino, M. Y. Lim, V. Mollica and R. Palumbo. 2018. The impact of CEO narcissism on earnings management. Abacus 54(2): 210-226.
Christodoulou, D., L. Ma, and A. Vasnev. 2018. Inference in residuals as an estimation method for earnings management. Abacus 54(2): 154-180.
Cortese, C. and C. Wright. 2018. Developing a community of practice: Michael Gaffikin and critical accounting research. Abacus 54(3): 247-276.
Dowling, C., W. R. Knechel and R. Moroney. 2018. Public oversight of audit firms: The slippery slope of enforcing regulation. Abacus 54(3): 353-380.
Esplin, A., K. Jamal and S. Sunder. 2018. Demand for and assessment of audit quality in private companies. Abacus 54(3): 319-352.
Gao, R. and B. K. Sidhu. 2018. The impact of mandatory international financial reporting standards adoption on investment efficiency: Standards, enforcement, and reporting incentives. Abacus 54(3): 277-318.
Giedt, J. Z. 2018. Modelling receivables and deferred revenues to detect revenue management. Abacus 54(2): 181-209.
Han, J., J. He, Z. Pan and J. Shi. 2018. Twenty years of accounting and finance research on the Chinese capital market. Abacus 54(4): 576-599.
Jackson, A. B. 2018. Discretionary accruals: Earnings management ... or not? Abacus 54(2): 136-153.
Jones, S. 2018. Editorial: Special issue on earnings management. Abacus 54(2): 133-135.
Khurana, I. K., W. J. Moser and K. K. Raman. 2018. Tax avoidance, managerial ability, and investment efficiency. Abacus 54(4): 547-575.
Kim, J. H., K. Ahmed and P. I. Ji. 2018. Significance testing in accounting research: A critical evaluation based on evidence. Abacus 54(4): 524-546.
Masli, A., M. G. Sherwood and R. P. Srivastava. 2018. Attributes and structure of an effective board of directors: A theoretical investigation. Abacus 54(4): 485-523.
McNichols, M. F. and S. R. Stubben. 2018. Research design issues in studies using discretionary accruals. Abacus 54(2): 227-246.
Paugam, L., J. F. Casta and H. Stolowy. 2018. Non-additivity in accounting valuation: Theory and applications. Abacus 54(3): 381-416.
Persson, M. E. and C. J. Napier. 2018. R. J. Chambers on Securities and Obscurities: Making a case for the reform of the Law of Company Accounts in the 1970s. Abacus 54(1): 36-65.
Wang, K. T. and G. Shailer. 2018. Does ownership identity matter? A meta analysis of research on firm financial performance in relation to government versus private ownership. Abacus 54(1): 1-35.
Wang, P. 2018. Future realized return, firm specific risk and the implied expected return. Abacus 54(1): 105-132.