Volumes 59(1) - 59(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Abacus 1965-2023 |
Journal Updates by Year
Al-Zoubi, H. A., J. A. O'Sullivan, A. I. Al-Maghyereh and B. J. Lambe. 2023. Disentangling sentiment from cyclicality in firm capital structure. Abacus 59(2): 570-605.
An, R., W. Li, D. Wang, Y. Wang and L. Yu. 2023. Do key matters affect operating activities? Evidence from inventory management. Abacus 59(1): 300-339. (China's recent audit report reform).
Bigus, J. and F. Dreyer. 2023. Country-level accounting enforcement and IPO underpricing. Abacus 59(3): 735-775.
Bilinski, P. 2023. Analyst research activity during the Covid-19 pandemic. Abacus 59(4): 1041-1073.
Bissoondoyal-Bheenick, E., R. Brooks and H. X. Do. 2023. Risk analysis of pension fund investment choices. Abacus 59(3): 872-898.
Bose, S. and C. Yu. 2023. Does earnings quality influence corporate social responsibility performance? Empirical evidence of the causal link. Abacus 59(2): 493-540.
Cao, C., W. Hou, X. Liu and H. Pan. 2023. Do excess funds make financially constrained firms better off? Evidence from IPOs in China. Abacus 59(3): 818-846.
Doron, M. E. 2023. Could accounting have saved itself from the antitrust laws? Revisiting the antitrust investigations into the US accounting profession 1966-1990. Abacus 59(3): 847-871.
Eleftheriou, K., I. Komarev and P. Klumpes. 2023. Regulating the market for audit services: A game theoretic approach. Abacus 59(3): 697-734.
Fang, X., K. He and J. Ye. 2023. The role of auditing firms in implementing of new accounting standards: Evidence from China. Abacus 59(2): 541-569.
Farnsel, C. 2023. Do investors perceive the link between equity method earnings and future earnings? The role of supplemental disclosures. Abacus 59(4): 954-982.
Farooq, K., M. Azeem, C. M. Chui and J. Ruan. 2023. Board connections and dividend policy. Abacus 59(4): 983-1040.
Ferdous, L. T., K. Ahmed and D. Henry. 2023. An empirical investigation of the effect of CFO power on disclosure quality. Abacus 59(2): 606-649.
Frost, G., S. Jones and M. Yu. 2023. Voluntary carbon reporting prediction: A machine learning approach. Abacus 59(4): 1116-1166.
Han, X., W. Luo, L. Wu and W. Zhou. 2023. Audit effort and stock price crash risk. Abacus 59(1): 230-257. (Based on a Chinese data set).
Hossain, S., J. Coulton and J. J. Wang. 2023. Client importance and audit quality at the individual partner, office, and firm levels. Abacus 59(2): 650-696.
Koh, K., L. Li, X. Liu and C. Wang. 2023. The effect of audit partner diversity on audit quality: Evidence from China. Abacus 59(1): 340-380.
Lin, B., J. Liu, R. Lu and L. Sun. 2023. The benefit of frequent corporate philanthropy. Abacus 59(1): 411-436. (Based on Chinese data).
Lin, L., K. Liao and D. Xie. 2023. When investors speak, do firms listen? The role of investors' dividend-related complaints from online earnings communication conferences. Abacus 59(1): 32-75. (Based in Chinese firms).
Liu, H., J. Liu, H. Wang and D. Yang. 2023. Does the prohibition of long-lived asset impairment reversals affect corporate innovation? Evidence from a quasi-experiment in China. Abacus 59(1): 134-162.
Lu, R., W. He and X. Zhang. 2023. Using available-for-sale securities to smooth earnings: Evidence from China. Abacus 59(1): 163-196.
Lyu, M. X. C. Meng and B. Wang. 2023. Chief audit executive as supervisory board member and executive compensation contracts. Abacus 59(1): 258-299. (Related to China's corporate governance).
Tong, L., B. Wu and M. Zhang. 2023. Local gambling attitudes and audit quality: Evidence from audit adjustments. Abacus 59(1): 381-410.
Wallis, M. 2023. Why do analysts use a zero forecast for other comprehensive income? Abacus 59(4): 1074-1115.
Wang, C., T. Ye, J. Li and C. Zeng. 2023. A family member or a professional manager? The role of trust in the choice of CEO in family firms. Abacus 59(1): 466-492. (Base on Chinese family firms).
Wang, K. T. and N. Z. Zhu. 2023. Conditional mandates on management earnings forecasts: The impact on the cost of debt. Abacus 59(4): 901-953.
Wang, X., J. Xiong, C. Ouyang and F. Zhang. 2023. I feel your pain: The effect of regulator as a minority shareholder on merger and acquisition performance. Abacus 59(1): 437-465. (Based on performance in China).
Wu, L. and J. Xiao. 2023. Special issue on accounting, auditing, and corporate governance in China. Abacus 59(1): 1-5.
Xie, X. and W. Zhang. 2023. Should more internally generated intangible assets be recognized? A commentary. Abacus 59(1): 6-31. (Reference to China).
Xu, S. and L. Guo. 2023. Financializaiton and corporate performance in China: Promotion or inhibition? Abacus 59(3): 776-817.
Yaun, R., Y. Han and Z. Chen. 2023. Multiple large shareholders and financial reporting quality: Evidence from China. Abacus 59(1): 197-229.
Zhang, Z., H. Wu, S. X. Ying and J. You. 2023. Corporate innovation and disclosure strategy. Abacus 59(1): 76-133.
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