Management And Accounting Web

Abacus 2022
A Journal of Accounting, Finance and Business Studies

Volumes 58(1) - 58(4)

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Abacus 1965-2023  |  Journal Updates by Year

Amin, G. R., O. El-Temtamy and S. Garas. 2022. Audit risk evaluation using data envelopment analysis with ordinal data. Abacus 58(3): 589-602.

Batten, J. A., H. Kinateder and N. Wagner. 2022. Beating the average: Equity premium variations, uncertainty, and liquidity. Abacus 58(3): 567-588.

Batten, J. A., I. LonCarski and P. G. Szilagyi. 2022. Financial market manipulation, whistleblowing, and the common good: Evidence from the LIBOR Scandal. Abacus 58(1): 1-23.

Cao, J., R. Faff, J. He and Y. Li. 2022. Who's greenwashing via the media and what are the consequences? Evidence from China. Abacus 58(4): 759-786.

Chen, T. and A. Karathanasopoulos. 2022. Do heterogeneous beliefs matter to post-announcement informed trading? Abacus 58(4): 714-741.

Czaja, D. and F. Roder. 2022. Signalling in initial coin offerings: The key role of entrepreneurs' self-efficacy and media presence. Abacus 58(1): 24-61.

Edwards, J. R. and T. Boyns. 2022. Published accounts, stewardship, and decision making: A case study 1863-1940. Abacus 58(2): 300-333.

Filip, A., G. J. Lobo, L. Paugam and H. Stolowy. 2022. Disclosures about key value drivers in M&A announcement press releases: An exploratory study. Abacus 58(1): 62-104.

Holland, K., S. Lindop and N. S. A. Wahab. 2022. How do managers and shareholders respond to taxation? An analysis of the introduction of the UK Real Estate Investment Trust legislation. Abacus 58(2): 334-364.

Hu, G., J. Z. Xiao and Y. Zhen. 2022. The effect of dialect sharing on corporate cash holdings in China. Abacus 58(3): 393-431.

Impink, J., M. Paananen and A. Renders. 2022. Regulation-induced disclosures: Evidence of information overload? Abacus 58(3): 432-478.

Jones, E., H. Li and O. Adamolekun. 2022. Excess cash holdings, stock returns, and investment organicity: Evidence from UK investment announcements. Abacus 58(4): 603-647.

Lambertides, N. 2022. Misvaluation and the asset growth anomaly. Abacus 58(1): 105-141.

Le, A., X. Yin and J. Zhao. 2022. The capitalization effect of imputation credits on expected stock returns. Abacus 58(3): 523-566.

Lim, Y. and H. I. Oh. 2022. Do firms learn from pre-announcement experience? Evidence from optimistic pre-announcements and market responses. Abacus 58(2): 365-392.

Penno, M. 2022. Concepts-based accounting standards. Abacus 58(2): 209-232.

Richardson, A. W. and K. Veenstra. 2022. The post-earnings announcement drift: A pre-earnings announcement effect? A multi-period analysis. Abacus 58(4): 648-678.

Rutherford, B. A. 2022. Individuating assets and liabilities in financial accounting. Abacus 58(2): 233-261.

Simoni, L., S. Schaper and C. Nielsen. 2022. Business model disclosures, market values, and earnings persistence: Evidence from the UK. Abacus 58(1): 142-173.

Tan, S. 2022. Moderating effect of error source on the continued influence of retracted disclosure on individual investors' judgements. Abacus 58(4): 742-758.

Toksoz, T. 2022. An examination of other-than-temporary impairments: Evidence from FSP FAS 115-2 and FAS 124-2. Abacus 58(2): 262-299.

Wang, M. and W. Yan. 2022. Brain gain: The effect of employee quality on corporate social responsibility. Abacus 58(4): 679-713.

Xu, H. and W. J. Moser. 2022. Terrorism and corporate tax avoidance. Abacus 58(1): 174-208.

Zhu, N. Z., K. T. Wang and M. Wilson. 2022. The effect of conditional management earnings forcast mandates on voluntary disclosure and analyst forecast properties. Abacus 58(3): 479-522.