Volumes 60(1) - 60(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University
of South Florida
Abacus 1965-2024 |
Journal Updates by Year
Aspris, A., E. Bi, S. Foley and J. Svec. 2024. Crisis capital: Private placements during Covid-19. Abacus 60(3): 607-626.
Ball, R. 2024. Accounting for inflation: The dog that didn't bark. Abacus 60(1): 1-12.
Boone, J. P., X. Sun and J. Yin. 2024. Information or noise? Examining the effect of discretionary disclosure of accounting estimates on financial analyst forecasts. Abacus 60(4): 852-891.
Bose, S., P. M. Clarkson and G. D. Richardson. 2024. Valuation implications of mandatory CSR expenditure in India. Abacus 60(1): 91-129.
Chen, L. and J. Yin. 2024. Corporate misconduct and subsequent consequences in family firms. Abacus 60(4): 935-966.
Chircop, J. and P. V. Kiosse. 2024. Does the publication or the implementation of IAS 19(R) have real economic consequences? Abacus 60(4): 777-815.
Chua, W. F., Y. F. Kuang and Y. Wu. 2024. The effect of organizational climate on sell-side analyst turnover and performance. Abacus 60(1): 49-90.
Faff, R., J. Huang, P. Shao, Y. Xiao and F. Zhou. 2024. Does social capital enhance stock liquidity? An investigation of the resilience of the trading environment during a crisis of trust. Abacus 60(3): 627-664.
Francis, B. B., N. Ren, X. Sun and Q. Wu. 2024. Do better managers get better loan contracts? Abacus 60(3): 539-577.
Goh, C. 2024. Analysts' earnings per share forecasts: The effects of forecast uncertainty and forecast precision on investor judgements. Abacus 60(1): 172-204.
Gupta, J., M. Barzotto and A. A. F. De Moura. 2024. Bankruptcy resolution: Misery or strategy. Abacus 60(3): 665-708.
Haque, M. R., M. L. Rahman and M. A. Al Mamun. 2024. Is one head better than two? Dual leadership and firm performance during the COVID-19 crisis. Abacus 60(2): 236-271.
Hu, S., M. Liu, N. Liu and X. Guo. 2024. Do state ownership and political connections affect precautionary cash holdings for customer concentration? Evidence from China. Abacus 60(2): 305-337.
Huang, H., E. Lee, C. Lyu and Z. Zhu. 2024. Does firm-level political uncertainty affect the mispricing of earnings? A natural experiment through government-to-business revolving door. Abacus 60(3): 446-491.
Hyung, I. O. and S. Penman. 2024. The accruals-cash flow relation and the evaluation of accrual accounting. Abacus 60(1): 23-48.
Keyser, J. D. 2024. The regulatory approach of James R. Doty: PCAOB Chair 2022-2018. Abacus 60(2): 399-418.
Kothari, S. P. 2024. Commentary on 'Accounting for inflation: The dog that didn't bark. Abacus 60(1): 21-22.
Lee, J., J. A. Batten, H. Ham and D. Ryun. 2024. Does portfolio momentum beat analyst advice? Abacus 60(2): 338-364.
Liu, A., K. T. Wang and Y. Wu. 2024. Corporate governance reforms and analyst forecasts: International evidence. Abacus 60(2): 272-304.
Ma, L. and P. Wells. 2024. Evaluation of fair value relevance and sensitivity to valuation assumptions. Abacus 60(3): 419-445.
Madelaine, A. 2024. Negative externalities of regulation: Identity-relevant information in mandatory short-selling disclosures. Abacus 60(4): 892-934.
Meriade, L. 2024. How to analyze the practical relevance of costing methods? The example of hospital cost accounting in France. Abacus 60(4): 816-851.
Mohrschoadt, H. and S. Siedhoff. 2024. The valuation of loss firms: A stock market perspective. Abacus 60(4): 752-776.
Morris, R. D. 2024. Commentary on 'Accounting for inflation: The dog that didn't bark. Abacus 60(1): 13-20.
Ramassa, P. and A. Quagli. 2024. Interpreting IFRS: The evolving role of agenda decisions. Abacus 60(2): 205-235.
Ranjeeni, K. and D. Naidu. 2024. Do investors undervalue female directors due to gender role stereotypes? Evidence from the United States. Abacus 60(3): 492-538.
Wang, K. T., N. Z. Zhu and G. Luo. 2024. Does news media affect firm innovation in emerging markets? Evidence from China. Abacus 60(4): 709-751.
Yan, S., A. Choi, H. R. Jung and J. Lee. 2024. Asymmetric tone in management discussion and analysis and its impact: Evidence from the Chinese stock market. Abacus 60(3): 578-606.
Ye, R., S. Heravi and J. Xiao. 2024. Market institutions, fair value, and financial analyst forecast accuracy. Abacus 60(1): 130-171.
Zhang, D., J. Zhou and J. Ma. 2024. Ex-military top executives and corporate violations: Evidence from China. Abacus 60(2): 365-398.
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