Abacus-a Journal Of Accounting Finance And Business Studies

Abacus-a Journal Of Accounting Finance And Business Studies

算盘-会计财务与商业研究杂志

  • 4区 中科院分区
  • Q2 JCR分区

高引用文章

文章名称 引用次数
The Impact of CEO Narcissism on Earnings Management 12
Discretionary Accruals: Earnings Management ... or Not? 12
Twenty Years of Accounting and Finance Research on the Chinese Capital Market 11
Does Ownership Identity Matter? A Meta-analysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership 6
The Future of Financial Reporting: Insights from Research 5
The Reform of UK Universities: A Management Dream, An Academic Nightmare? 5
Inference-in-residuals as an Estimation Method for Earnings Management 5
Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation 4
Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia-Pacific 3
Demand for and Assessment of Audit Quality in Private Companies 3
Attributes and Structure of an Effective Board of Directors: A Theoretical Investigation 3
Tax Avoidance, Managerial Ability, and Investment Efficiency 3
Non-GAAP Earnings and the Earnings Quality Trade-off 3
Asset Disposal as a Method of Real Earnings Management: Evidence from the UK 2
The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China 2
Is Financial Reporting Still Useful? Australian Evidence 2
Modelling Receivables and Deferred Revenues to Detect Revenue Management 2
Managing Multiple Institutional Logics and the Use of Accounting: Insights from a German Higher Education Institution 2
Austerity and Hospitals in Deficit: Is PPP Termination the Answer? 2
The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives 2
Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research 1
Noise Momentum Around the World 1
A Primer on Global Environmental Change 1
Audit Adjustments and Public Sector Audit Quality 1
Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature 1
Independently Certified Industry-specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry 1
Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements 1
Justifying Public Sector Accounting Change from the Inside: Ex-post Reflections from Three Countries 1
Optimistic Disclosure Tone and Conservative Debt Policy 1
Significance Testing in Accounting Research: A Critical Evaluation Based on Evidence 1
Earnings Management in Chapter 11 Bankruptcy 1
Inconsistent Signals, Earnings Announcements, and Market Uncertainty 1
Earnings Momentum, Adaptation Value, and Nonlinearities in the Valuation of Chinese Equity Stocks 0
Open Market Share Repurchases in Germany: A Conditional Event Study Approach 0
Equity Financial Assets: A Tool for Earnings Management-A Case Study of a Chinese Corporation 0
Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency? 0
The UK's Exit Charge from the EU: Insights from Modes of Accounting 0
Non-additivity in Accounting Valuation: Theory and Applications 0
Future Realized Return, Firm-specific Risk and the Implied Expected Return 0
R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s 0
China's Healthcare Costing in Times of Crisis: Conflicts, Interactions, and Hidden Agendas 0
Audit Firm Attributes and Auditor Litigation Risk 0
Accruals, Investment, and Future Performance 0
The Business Risk Audit Approach and Audit Production Efficiency 0
Failing Faithful Representations of Financial Statements: Issues in Reporting Financial Instruments 0