Volumes 55(1) - 55(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Abacus 1965-2023 |
Journal Updates by Year
Abdel-Khalik, A. R. 2019. Failing faithful representations of financial statements: Issues in reporting financial instruments. Abacus 55(4): 676-708.
Cai, C. W., M. K. Linnenluecke, M. Marrone and A. K. Singh. 2019. Machine learning and expert judgement: Analyzing emerging topics in accounting and finance research in the Asia-Pacific. Abacus 55(4): 709-733.
Campa, D., T. Cao and R. Donnelly. 2019. Asset disposal as a method of real earnings management: Evidence from the UK. Abacus 55(2): 306-332.
Chu, J. 2019. Accruals, investment, and future performance. Abacus 55(4): 783-809.
Cui, X., P. Li., M. A. Sayed and S. S. Zhou. 2019. China's healthcare costing in times of crisis: Conflicts, interactions, and hidden agendas. Abacus 55(3): 610-633.
Davern, M., N. Gyles, D. Hanlon and M. Pinnuck. 2019. Is financial reporting still useful? Australian evidence. Abacus 55(1): 237-272.
De Martinis, M. and K. Houghton. 2019. The business risk audit approach and audit production efficiency. Abacus 55(4): 734-782.
Dinh, T., B. K. Sidhu and C. Yu. 2019. Accounting for intangibles: Can capitalization of R&D improve investment efficiency? Abacus 55(1): 92-127.
Dong, Y., M. Lubberink, D. Ma and M. Tippett. 2019. Earnings momentum, adaptation value, and nonlinearities in the valuation of Chinese equity stocks. Abacus 55(2): 333-361.
Du, J. and I. Lapsley. 2019. The reform of UK universities: A management dream, an academic nightmare? Abacus 55(3): 452-482.
Fisher, T. C. G., I. Gavious and J. Martel. 2019. Earnings management in Chapter 11 Bankruptcy. Abacus 55(2): 273-305.
Fonseka, M., T. Rajapakse and G. L. Tian. 2019. The effect of environmental information disclosure and energy types on the cost of equity: Evidence from the energy industry in China. Abacus 55(2): 362-410.
Gray, S. J., N. Hellman and M. N. Ivanova. 2019. Extractive industries reporting: A review of accounting challenges and the research literature. Abacus 55(1): 42-91.
Greenwood, M. and R. Zhan. 2019. Audit adjustments and public sector audit quality. Abacus 55(3): 511-534.
Guo, Y., S. Lu, J. Ronen and J. Ye. 2019. Equity financial assets: A tool for earnings management: A case study of a Chinese corporation. Abacus 55(1): 180-204.
Hargreaves, A. C. and S. Wustemann. 2019. Managing multiple institutional logics and the use of accounting: Insights from a German higher education institution. Abacus 55(3): 483-510.
He, W., A. B. Jackson and K. Liang. 2019. Inconsistent signals, earnings announcements, and market uncertainty. Abacus 55(2): 411-435.
Heald, D. and I. Wright. 2019. The UK's exit charge from the EU: Insights from modes of accounting. Abacus 55(3): 557-581.
Hellowell, M., A. Stafford and P. Stapleton. 2019. Austerity and hospitals in deficit: Is PPP termination the answer? Abacus 55(3): 535-556.
Hyndman, N. and D. McKillop. 2019. Accounting for the public sector at a time of crisis. Abacus 55(3): 437-451.
Hyndman, N., M. Liguori, R. E. Meyer, T. Polzer, J. Seiwald and I. Steccolini. 2019. Justifying public sector accounting change from the inside: Ex post reflections from three countries. Abacus 55(3): 582-609.
Jones, S. 2019. Editorial: International Accounting Standards Board/Abacus research forum 2018. Abacus 55(1): 1-5.
Kang, M., H. Y. Lee, V. Mande and Y. S. Woo. 2019. Audit firm attributes and auditor litigation risk. Abacus 55(4): 639-675.
Katselas, D., B. K. Sidhu, T. Smith and C. Yu. 2019. Independently certified industry specific disclosures to the capital market: The JORC code in the Australian mining industry. Abacus 55(1): 128-179.
Linnenluecke, M. K. and T. Smith. 2019. A primer on global environment change. Abacus 55(4): 810-824.
Ribeiro, A., Y. Shan and S. Taylor. 2019. Non GAAP earnings and the earnings quality trade off. Abacus 55(1): 6-41.
Saha, A., R. D. Morris and H. Kang. 2019. Disclosure overload? An empirical analysis of international financial reporting standards disclosure requirements. Abacus 55(1): 205-236.