JournalTOCs

Abacus
Journal Prestige (SJR): 0.325

Citation Impact (citeScore): 1
Number of Followers: 16

Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0001-3072 - ISSN (Online) 1467-6281
Published by John Wiley and Sons

[1763 journals]

Issue Information
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  Abstract: Abacus, Volume 58, Issue 1, Page i-iv, March 2022.
  PubDate: 2022-03-01T05:23:24-08:00
  DOI: 10.1111/abac.12229
  Issue No: Vol. 58, No. 1 (2022)
The Benefit of Frequent Corporate Philanthropy
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  Authors: Bingxuan Lin; Jianhua Liu, Rui Lu, Liang Sun
  Abstract: Abacus, EarlyView.
  PubDate: 2022-04-24T11:05:16-07:00
  DOI: 10.1111/abac.12255
Audit Risk Evaluation Using Data Envelopment Analysis with Ordinal Data
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  Authors: Gholam R. Amin; Osama El‐Temtamy, Samy Garas
  Abstract: Abacus, EarlyView.
  PubDate: 2022-04-11T11:53:01-07:00
  DOI: 10.1111/abac.12254
The Effect of Conditional Management Earnings Forecast Mandates on
Voluntary Disclosure and Analyst Forecast Properties
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  Authors: Nathan Zhenghang Zhu; Kun Tracy Wang, Mark Wilson
  Abstract: Abacus, EarlyView.
  PubDate: 2022-03-27T11:33:31-07:00
  DOI: 10.1111/abac.12253
Local Gambling Attitudes and Audit Quality: Evidence from Audit
Adjustments
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  Authors: Lijing Tong; Bin Wu, Min Zhang
  Abstract: Abacus, EarlyView.
  PubDate: 2022-03-27T11:09:21-07:00
  DOI: 10.1111/abac.12252
Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity
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  Authors: Jonathan A. Batten; Harald Kinateder, Niklas Wagner
  Abstract: Abacus, EarlyView.
  PubDate: 2022-03-24T10:59:59-07:00
  DOI: 10.1111/abac.12250
Published Accounts, Stewardship, and Decision Making: A Case Study
1863–1940
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  Authors: John Richard Edwards; Trevor Boyns
  Abstract: Abacus, EarlyView.
  PubDate: 2022-03-03T06:58:25-08:00
  DOI: 10.1111/abac.12251
The Capitalization Effect of Imputation Credits on Expected Stock Returns
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  Authors: Anh Le; Xiangkang Yin, Jing Zhao
  Abstract: Abacus, EarlyView.
  PubDate: 2022-02-28T05:29:14-08:00
  DOI: 10.1111/abac.12249
The Effect of Dialect Sharing on Corporate Cash Holdings in China
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  Authors: GUOQIANG HU; JASON ZEZHONG XIAO, YUHAN ZHEN
  Abstract: Abacus, EarlyView.
  PubDate: 2021-11-22T10:38:10-08:00
  DOI: 10.1111/abac.12247
Corporate Innovation and Disclosure Strategy
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  Authors: Zheyuan Zhang; Huiying Wu, Sammy Xiaoyan Ying, Jiaxing You
  Abstract: Abacus, EarlyView.
  PubDate: 2021-11-10T12:00:00-08:00
  DOI: 10.1111/abac.12248
Regulation‐induced Disclosures: Evidence of Information
Overload'
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  Authors: Joost Impink; Mari Paananen, Annelies Renders
  Abstract: Abacus, EarlyView.
  PubDate: 2021-11-09T04:33:42-08:00
  DOI: 10.1111/abac.12246
Do Excess Funds Make Financially Constrained Firms Better Off'
Evidence from IPOs in China
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  Authors: Chunfang Cao; Wenxuan Hou, Xiumei Liu, Hongbo Pan
  Abstract: Abacus, EarlyView.
  PubDate: 2021-10-14T05:49:54-07:00
  DOI: 10.1111/abac.12236
Financial Market Manipulation, Whistleblowing, and the Common Good:
Evidence from the LIBOR Scandal
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  Authors: Jonathan A. Batten; Igor LonČarski, Peter G. Szilagyi
  Abstract: Abacus, EarlyView.
  PubDate: 2021-10-13T10:45:30-07:00
  DOI: 10.1111/abac.12245
Individuating Assets and Liabilities in Financial Accounting
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  Authors: Brian A. Rutherford
  Abstract: Abacus, EarlyView.
  PubDate: 2021-09-30T09:44:48-07:00
  DOI: 10.1111/abac.12244
Do Firms Learn from Pre‐announcement Experience' Evidence from
Optimistic Pre‐announcements and Market Responses
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  Authors: Youngdeok Lim; Hyung Il Oh
  Abstract: Abacus, EarlyView.
  PubDate: 2021-09-16T05:27:24-07:00
  DOI: 10.1111/abac.12242
How Do Managers and Shareholders Respond to Taxation' An Analysis of
the Introduction of the UK Real Estate Investment Trust Legislation
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  Authors: Kevin Holland; Sarah Lindop, Nor Shaipah Abdul Wahab
  Abstract: Abacus, EarlyView.
  PubDate: 2021-09-14T10:15:04-07:00
  DOI: 10.1111/abac.12239
Misvaluation and the Asset Growth Anomaly
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  Authors: Neophytos Lambertides
  Abstract: Abacus, EarlyView.
  PubDate: 2021-09-06T12:00:00-07:00
  DOI: 10.1111/abac.12241
Concepts‐based Accounting Standards
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  Authors: Mark Penno
  Abstract: Abacus, EarlyView.
  PubDate: 2021-09-02T09:55:19-07:00
  DOI: 10.1111/abac.12240
Terrorism and Corporate Tax Avoidance
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  Authors: Haoran Xu; William J. Moser
  Abstract: Abacus, EarlyView.
  PubDate: 2021-07-27T03:46:22-07:00
  DOI: 10.1111/abac.12235
Disclosures About Key Value Drivers in M&A Announcement Press
Releases: An Exploratory Study
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  Authors: Andrei Filip; Gerald J. Lobo, Luc Paugam, Hervé Stolowy
  Abstract: Abacus, EarlyView.
  PubDate: 2021-07-21T12:00:00-07:00
  DOI: 10.1111/abac.12234
Business Model Disclosures, Market Values, and Earnings Persistence:
Evidence From the UK
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  Authors: Lorenzo Simoni; Stefan Schaper, Christian Nielsen
  Abstract: Abacus, EarlyView.
  PubDate: 2021-07-21T10:54:49-07:00
  DOI: 10.1111/abac.12233
Signalling in Initial Coin Offerings: The Key Role of Entrepreneurs’
Self‐efficacy and Media Presence
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  Authors: Daniel Czaja; Florian Röder
  Abstract: Abacus, EarlyView.
  PubDate: 2021-05-04T04:20:38-07:00
  DOI: 10.1111/abac.12223
Financialization and Corporate Performance in China: Promotion or
Inhibition'
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  Authors: Shan Xu; Lili Guo
  Abstract: Abacus, EarlyView.
  PubDate: 2021-04-11T10:54:56-07:00
  DOI: 10.1111/abac.12213