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Wiley-Blackwell: Abacus

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1.

Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements

Abacus, Vol. 55, Issue 1, pp. 205-236, 2019
Number of pages: 32 Posted: 22 Mar 2019
Accepted Paper Series
School of Business, The University of Notre Dame Australia, UNSW Australia Business School, School of Accounting and UNSW Business School
Downloads 2
2.

Is Financial Reporting Still Useful? Australian Evidence

Abacus, Vol. 55, Issue 1, pp. 237-272, 2019
Number of pages: 36 Posted: 22 Mar 2019
Accepted Paper Series
The University of Melbourne - Department of Accounting, University of Melbourne - Department of Accounting and Business Information Systems, Monash University - Department of Accounting and University of Melbourne - Department of Accounting and Business Information Systems
Downloads 2
3.

Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?

Abacus, Vol. 55, Issue 1, pp. 92-127, 2019
Number of pages: 36 Posted: 22 Mar 2019
Accepted Paper Series
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
Downloads 1
4.

Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation

Abacus, Vol. 55, Issue 1, pp. 180-204, 2019
Number of pages: 25 Posted: 22 Mar 2019
Accepted Paper Series
University of Nevada, Reno, Shanghai University of Finance and Economics - Shanghai University of Finance and Economics, New York University (NYU) - Department of Accounting and Shanghai University of Finance and Economics - School of Accountancy
Downloads 1
5.

Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature

Abacus, Vol. 55, Issue 1, pp. 42-91, 2019
Number of pages: 50 Posted: 22 Mar 2019
Accepted Paper Series
University of Sydney Business School, Stockholm School of Economics and Stockholm School of Economics
Downloads 1
6.

Independently Certified Industry‐Specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry

Abacus, Vol. 55, Issue 1, pp. 128-179, 2019
Number of pages: 52 Posted: 22 Mar 2019
Accepted Paper Series
Australian National University (ANU) - College of Business and Economics, UNSW Australia Business School, School of Accounting, Macquarie University, Macquarie Business School and UNSW Australia Business School, School of Accounting
Downloads 1
7.

Non‐GAAP Earnings and the Earnings Quality Trade‐Off

Abacus, Vol. 55, Issue 1, pp. 6-41, 2019
Number of pages: 36 Posted: 22 Mar 2019
Accepted Paper Series
NSW New South Wales (Government) - NSW Treasury, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting

Multiple version iconThere are 2 versions of this paper

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8.

Significance Testing in Accounting Research: A Critical Evaluation Based on Evidence

Abacus, Vol. 54, Issue 4, pp. 524-546, 2018
Number of pages: 23 Posted: 26 Dec 2018
Accepted Paper Series
La Trobe University - School of Economics and Finance, La Trobe University - School of Accounting and Dongguk University

Multiple version iconThere are 2 versions of this paper

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9.

Twenty Years of Accounting and Finance Research on the Chinese Capital Market

Abacus, Vol. 54, Issue 4, pp. 576-599, 2018
Number of pages: 24 Posted: 26 Dec 2018
Accepted Paper Series
Macquarie University - Faculty of Business and Economics, Macquarie University, Macquarie University and Macquarie UNiversity
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10.

Attributes and Structure of an Effective Board of Directors: A Theoretical Investigation

Abacus, Vol. 54, Issue 4, pp. 485-523, 2018
Number of pages: 39 Posted: 26 Dec 2018
Accepted Paper Series
University of Kansas - School of Business, University of Massachusetts Amherst - Isenberg School of Management and University of Kansas - Accounting and Information Systems Area
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11.

Open Market Share Repurchases in Germany: A Conditional Event Study Approach

Abacus, Vol. 54, Issue 4, pp. 417-444, 2018
Number of pages: 28 Posted: 26 Dec 2018
Accepted Paper Series
WHU - Otto Beisheim School of Management, BUW- Schumpeter School of Business and Economics, BUW- Schumpeter School of Business and Economics and University of Mannheim - Finance Area

Multiple version iconThere are 2 versions of this paper

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12.

Tax Avoidance, Managerial Ability, and Investment Efficiency

Abacus, Vol. 54, Issue 4, pp. 547-575, 2018
Number of pages: 29 Posted: 26 Dec 2018
Accepted Paper Series
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Miami University and The University of Texas at San Antonio
13.

Demand for and Assessment of Audit Quality in Private Companies

Abacus, Vol. 54, Issue 3, pp. 319-352, 2018
Number of pages: 34 Posted: 17 Sep 2018
Accepted Paper Series
University of Texas at El Paso, University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
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14.

Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research

Abacus, Vol. 54, Issue 3, pp. 247-276, 2018
Number of pages: 30 Posted: 17 Sep 2018
Accepted Paper Series
University of Wollongong - School of Accounting, Economics & Finance and University of Wollongong - School of Law
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15.

Non‐Additivity in Accounting Valuation: Theory and Applications

Abacus, Vol. 54, Issue 3, pp. 381-416, 2018
Number of pages: 36 Posted: 17 Sep 2018
Accepted Paper Series
HEC Paris, Accounting and Management Control Department, University Paris-Dauphine - DRM Finance and HEC Paris - Accounting and Management Control Department

Multiple version iconThere are 2 versions of this paper

16.

Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation

Abacus, Vol. 54, Issue 3, pp. 353-380, 2018
Number of pages: 28 Posted: 17 Sep 2018
Accepted Paper Series
University of Melbourne, University of Florida - Fisher School of Accounting and Monash University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

17.

The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives

Abacus, Vol. 54, Issue 3, pp. 277-318, 2018
Number of pages: 42 Posted: 17 Sep 2018
Accepted Paper Series
The University of Queensland and UNSW Australia Business School, School of Accounting
18.

Inference‐In‐Residuals as an Estimation Method for Earnings Management

Abacus, Vol. 54, Issue 2, pp. 154-180, 2018
Number of pages: 27 Posted: 13 Jun 2018
Accepted Paper Series
University of Sydney Business School, University of Technology Sydney (UTS) and University of Sydney Business School
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19.

The Impact of CEO Narcissism on Earnings Management

Abacus, Vol. 54, Issue 2, pp. 210-226, 2018
Number of pages: 17 Posted: 13 Jun 2018
Accepted Paper Series
Second University of Naples - Department of Economics, University of Wollongong, Capital Markets CRC Limited, Macquarie Graduate School of Management and University of Chieti-Pescara
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20.

Discretionary Accruals: Earnings Management ... Or Not?

Abacus, Vol. 54, Issue 2, pp. 136-153, 2018
Number of pages: 18 Posted: 13 Jun 2018
Accepted Paper Series
UNSW Australia Business School, School of Accounting

Multiple version iconThere are 2 versions of this paper

21.

Modelling Receivables and Deferred Revenues to Detect Revenue Management

Abacus, Vol. 54, Issue 2, pp. 181-209, 2018
Number of pages: 29 Posted: 13 Jun 2018
Accepted Paper Series
George Washington University - School of Business
22.

Research Design Issues in Studies Using Discretionary Accruals

Abacus, Vol. 54, Issue 2, pp. 227-246, 2018
Number of pages: 20 Posted: 13 Jun 2018
Accepted Paper Series
Stanford University and University of Utah

Multiple version iconThere are 2 versions of this paper

23.

Future Realized Return, Firm‐Specific Risk and the Implied Expected Return

Abacus, Vol. 54, Issue 1, pp. 105-132, 2018
Number of pages: 28 Posted: 15 Mar 2018
Accepted Paper Series
Xfi, University of Exeter

Multiple version iconThere are 2 versions of this paper

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24.

R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s

Abacus, Vol. 54, Issue 1, pp. 36-65, 2018
Number of pages: 30 Posted: 15 Mar 2018
Accepted Paper Series
University of Illinois at Urbana-Champaign and University of London - Royal Holloway College - School of Management
Downloads 1
25.

The Future of Financial Reporting: Insights from Research

Abacus, Vol. 54, Issue 1, pp. 66-78, 2018
Number of pages: 13 Posted: 15 Mar 2018
Accepted Paper Series
Stanford University - Graduate School of Business
Downloads 1
26.

Does Ownership Identity Matter? A Meta‐Analysis of Research on Firm Financial Performance in Relation to Government Versus Private Ownership

Abacus, Vol. 54, Issue 1, pp. 1-35, 2018
Number of pages: 35 Posted: 15 Mar 2018
Accepted Paper Series
Australian National University - Research School of Accounting and ANU College of Business and Economics
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27.

Noise Momentum Around the World

Abacus, Vol. 54, Issue 1, pp. 79-104, 2018
Number of pages: 26 Posted: 15 Mar 2018
Accepted Paper Series
University of Bradford - School of Management, University of Queensland and University of York (UK) - Department of Economics and Related Studies
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28.

Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs

Abacus, Vol. 53, Issue 4, pp. 485-512, 2017
Number of pages: 28 Posted: 17 Dec 2017
Accepted Paper Series
University of Reading - Henley Business School and The University of Sydney Business School
Downloads 1
29.

What is an Investment Project's Implied Rate of Return?

Abacus, Vol. 53, Issue 4, pp. 513-526, 2017
Number of pages: 14 Posted: 17 Dec 2017
Accepted Paper Series
Griffith University - Department of Accounting, Finance and Economics

Multiple version iconThere are 2 versions of this paper

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30.

Analyst Firm Coverage and Forecast Accuracy: The Effect of Regulation Fair Disclosure

Abacus, Vol. 53, Issue 4, pp. 450-484, 2017
Number of pages: 35 Posted: 17 Dec 2017
Accepted Paper Series
Shanghai University of Finance and Economics, Stevens Institute of Technology - School of Business, The University of Hong Kong and University of Wisconsin Eau Claire
31.

Impact of Segment‐Level Natural Resource Operational Risk Reporting on Earnings Predictions

Abacus, Vol. 53, Issue 4, pp. 431-449, 2017
Number of pages: 19 Posted: 17 Dec 2017
Accepted Paper Series
Trinity College, University of Melbourne and Monash University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

32.

Measuring the Comparability of Company Accounts Conditionally: A Research Note

Abacus, Vol. 53, Issue 4, pp. 527-542, 2017
Number of pages: 16 Posted: 17 Dec 2017
Accepted Paper Series
Curtin University - School of Accounting
33.

The Contribution of Foreign Real Estate Investment to Housing Price Growth in Australian Capital Cities

Abacus, Vol. 53, Issue 3, pp. 304-318, 2017
Number of pages: 15 Posted: 20 Sep 2017
Accepted Paper Series
Griffith University - School of Accounting and Finance - Gold Coast Campus and Griffith University
34.

Why Do Overconfident REIT CEOs Issue More Debt? Mechanisms and Value Implications

Abacus, Vol. 53, Issue 3, pp. 319-348, 2017
Number of pages: 30 Posted: 20 Sep 2017
Accepted Paper Series
University of Queensland - Business School

Multiple version iconThere are 2 versions of this paper

35.

Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda

Abacus, Vol. 53, Issue 2, pp. 159-179, 2017
Number of pages: 21 Posted: 03 Jun 2017
Accepted Paper Series
University of Queensland - Business School, University of Queensland - Business School, University of Queensland, University of Queensland and University of Queensland - Faculty of Business, Economics and Law
Downloads 2
36.

Extreme Uncertainty and Forward‐Looking Disclosure Properties

Abacus, Vol. 53, Issue 2, pp. 240-272, 2017
Number of pages: 33 Posted: 03 Jun 2017
Accepted Paper Series
BMW Group, Ludwig-Maximilians-Universitaet (LMU) Munich and La Trobe University - School of Accounting

Multiple version iconThere are 2 versions of this paper

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37.

Measurement Model or Asset Type: Evidence from an Evaluation of the Relevance of Financial Assets

Abacus, Vol. 53, Issue 2, pp. 180-210, 2017
Number of pages: 31 Posted: 03 Jun 2017
Accepted Paper Series
University of Technology Sydney (UTS), University of Technology Sydney, Accounting Discipline Group and University of Queensland

Multiple version iconThere are 2 versions of this paper

38.

Unexpected Inflation, Capital Structure, and Real Risk‐Adjusted Firm Performance

Abacus, Vol. 53, Issue 2, pp. 273-298, 2017
Number of pages: 26 Posted: 03 Jun 2017
Accepted Paper Series
The University of Sydney Business School and Cornell SC Johnson College of Business

Multiple version iconThere are 2 versions of this paper

39.

Why Do Canadian Firms Cross‐List? The Flip Side of the Issue

Abacus, Vol. 53, Issue 2, pp. 211-239, 2017
Number of pages: 29 Posted: 03 Jun 2017
Accepted Paper Series
University of Cyprus and Cyprus University of Technology

Multiple version iconThere are 2 versions of this paper

40.

Does Integrated Reporting Matter to the Capital Market?

Abacus, Vol. 53, Issue 1, pp. 94-132, 2017
Number of pages: 39 Posted: 09 Mar 2017
Accepted Paper Series
University of Sydney Business School, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
Downloads 1
41.

Is it Shameful to Be an Accountant? GenMe Perception(S) of Accountants' Ethics

Abacus, Vol. 53, Issue 1, pp. 1-27, 2017
Number of pages: 27 Posted: 09 Mar 2017
Accepted Paper Series
Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Downloads 1
42.

The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports

Abacus, Vol. 53, Issue 1, pp. 28-58, 2017
Number of pages: 31 Posted: 09 Mar 2017
Accepted Paper Series
University of Muenster - Accounting Center and Goethe University Frankfurt

Multiple version iconThere are 2 versions of this paper

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43.

Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte)

Abacus, Vol. 53, Issue 1, pp. 133-157, 2017
Number of pages: 25 Posted: 09 Mar 2017
Accepted Paper Series
University of Mississippi - Patterson School of Accountancy, Case Western Reserve University and University of Alabama - Culverhouse School of Accountancy
Downloads 1
44.

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Abacus, Vol. 53, Issue 1, pp. 59-93, 2017
Number of pages: 35 Posted: 09 Mar 2017
Accepted Paper Series
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)

Multiple version iconThere are 2 versions of this paper

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45.

Towards a Set of Design Principles for Executive Compensation Contracts

Abacus, Vol. 52, Issue 4, pp. 619-684, 2016
Number of pages: 66 Posted: 30 Dec 2016
Accepted Paper Series
University of Technology Sydney (UTS) - School of Accounting and University of Sydney
46.

Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms

Abacus, Vol. 52, Issue 3, pp. 351-373, 2016
Number of pages: 23 Posted: 09 Sep 2016
Accepted Paper Series
University of Ottawa - Telfer School of Management, University of Manitoba - Asper School of Business and University of Manitoba
Downloads 1
47.

Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions

Abacus, Vol. 52, Issue 3, pp. 473-500, 2016
Number of pages: 28 Posted: 09 Sep 2016
Accepted Paper Series
Southwestern University of Finance and Economics, University of Warwick - Warwick Business School, University of Edinburgh - Business School and Florida Atlantic University - Finance

Multiple version iconThere are 2 versions of this paper

48.

Institutional Arrangements and Government Audit Independence in China

Abacus, Vol. 52, Issue 3, pp. 532-567, 2016
Number of pages: 36 Posted: 09 Sep 2016
Accepted Paper Series
Cardiff Business School, Cardiff University, Lanzhou University, University of International Business and Economics (UIBE) - Business School and Lingnan University - Department of Finance and Insurance
49.

Internal Control Deficiency Disclosures Among Chinese Reverse Merger Firms

Abacus, Vol. 52, Issue 3, pp. 441-472, 2016
Number of pages: 32 Posted: 09 Sep 2016
Accepted Paper Series
University of Texas at San Antonio - Department of Accounting and University of Kansas - Accounting and Information Systems Area
50.

Pay Gap and Performance in China

Abacus, Vol. 52, Issue 3, pp. 501-531, 2016
Number of pages: 31 Posted: 09 Sep 2016
Accepted Paper Series
Temple University - Department of Accounting, Southwestern University of Finance and Economics (SWUFE) - School of Business Administration and University of Michigan at Ann Arbor