Volumes 56(1) - 56(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Abacus 1965-2023 |
Journal Updates by Year
Agyei-Boapeah, H., S. Fosu and C. G. Ntim. 2020. Corporate multinationality and acquirer returns. Abacus 56(2): 230-267.
Albersmann, B. T. and R. Quick. 2020. The impact of audit indicators on the timeliness of goodwill impairments: Evidence from the German setting. Abacus 56(1): 66-103.
Andrew, J. and M. Baker. 2020. Corporate social responsibility reporting: The last 40 years and a path to sharing future insights. Abacus 56(1): 35-65.
Aspris, A. and L. McAlpin. 2020. A cause for alarm? The long-term performance of shareholder class action defendants. Abacus 56(2): 213-229.
Bose, S., A. Saha and I. Abeysekera. 2020. The value relevance of corporate social responsibility expenditure: Evidence from regulatory decisions. Abacus 56(4): 455-494.
Chen, X., A. Hellmann and S. R. Mithani. 2020. The effect of fair value adjustments on dividend policy under mandatory international financial reporting standards adoption: Australian evidence. Abacus 56(3): 436-453.
Clarkson, P. M., J. Ponn, G. D. Richardson, F. Rudzicz, A Tsang and J. Wang. A textual analysis of US corporate social responsibility reports. Abacus 56(1): 3-34.
Dean, G. W. 2020. Obituary: Frank Lewis Clarke. Abacus 56(1): 1-2.
Flesher, D. L., G. J. Previts and A. D. Sharp. 2020. Accounting discoveries from archival research: The Mobile and Ohio, and antebellum southern railroad. Abacus 56(1): 140-163.
Grahn, A. 2020. Precision and manipulation of non-financial information: The curious case of environmental liability. Abacus 56(4): 495-534.
He, W., K. H. Hong and E. Wu. 2020. Does investor sentiment affect the value relevance of accounting information? Abacus 56(4): 535-560.
Jackson, A. B., C. Li and R. D. Morris. 2020. Earnings co-movements and the informativeness of earnings. Abacus 56(3): 295-319.
Johnstone, D. 2020. Fama's ratio and the effect of operating leverage on the cost of capital under CAPM. Abacus 56(2): 268-287.
Johnstone, D. 2020. Reply to Linnenluecke, Shen, Smith, Zhu, and Liang (2020). Abacus 56(2): 292-294.
Khoo, E. S., Y. Lim and G. S. Monroe. 2020. Audit committee members' reputation incentives and their effectiveness in monitoring the financial reporting process. Abacus 56(3): 348-406.
Kim, R., J. Gangolly, S. S. Ravi and D. J. Rosenkrantz. 2020. Formal analysis of segregation of duties (SoD) in accounting: A computational approach. Abacus 56(2): 165-212.
Kuselias, S. 2020. Follow the crowd: How social information and social identity influence investing decisions. Abacus 56(3): 407-435.
Linnenluecke, M. K., T. Smith, Y. Shen, Y. Zhu and Z. Liang. 2020. What does the CAPM say about operating leverage? Abacus 56(2): 288-291.
Roberts, J., P. Sanderson, D. Seidl and A. Krivokapic. 2020. The UK corporate governance code principle of 'comply or explain': Understanding code compliance as 'subjection'. Abacus 56(4): 602-626.
Su, K., H. Jiang and G. Tian. 2020. Government's say-on-pay policy and corporate risk-taking: Evidence from China. Abacus 56(4): 561-601.
Tal, Y. and N. R. Hwang. 2020. Market reactions to corporate governance ranking announcements: Evidence from Taiwan. Abacus 56(4): 627-648.
Yang, Y. and R. Simnett. 2020. Financial reporting by charities: Why do some choose to report under a more extensive reporting framework? Abacus 56(3): 320-347.
Zhang, W. and J. Ye. 2020. China's convergence with IFRS: Analysis of dual-listed companies. Abacus 56(1): 104-139.