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Abacus-A Journal of Accounting Finance and Business Studies

IF2.3
论文数34
被引数1266
期刊论文 34
发表时间
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Controlling Shareholder Common Ownership and Executive Compensation Contracts in Family Firms: Evidence from China控股股东共同所有权与家族企业高管薪酬契约：来自中国的证据
deleteAbacus-A Journal of Accounting Finance and Business Studies
IF2.3
delete2026-04-01
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PREAI
deleteDong, Huaili; Luo, Jin-Hui; Wang, Shaofei; Xiang, Yuangao
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Does IFRS Matter in the Indian Capital Market? A Domestic and Foreign Investor PerspectiveIFRS在印度资本市场中是否重要？——来自国内和外国投资者的视角
deleteAbacus-A Journal of Accounting Finance and Business Studies
IF2.3
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PREAI
deleteSaravanan, R.; Firoz, Mohammad
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Good for CEOs, Bad for Stock Market? Evidence from CEO Risk-taking Incentives and Stock Price Delay对CEO有好处，对股市有害？来自CEO风险承担激励和股价延迟的证据
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IF2.3
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deleteHo, Kung-Cheng; Karathanasopoulos, Andreas; Luo, Scarlett Sijia; Yu, Jinxin
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Client Environmental Risks, Law Enforcement, and Audit Fees客户环境风险、执法与审计费用
deleteAbacus-A Journal of Accounting Finance and Business Studies
IF2.3
delete2026-02-01
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deleteCai, Guilong; Pan, Xiaofei; Xu, Yue
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Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting连续披露是否提高了投资效率？来自独特监管环境的证据
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IF2.3
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deleteBose, Sudipta; Ali, Muhammad Jahangir; Shams, Syed; Shahin Miah, Muhammad
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Governance Through Taxation: Fiscal Efficiency and Its Disciplinary Effect on Earnings Management通过税收进行治理：财政效率及其对盈余管理的约束效应
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IF2.3
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deletePavlopoulos, Athanasios; Mertzanis, Charilaos; Vetsikas, Apostolos
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Do Global Reporting Initiative Reports Capture Planetary Boundaries-related Information? An Empirical Investigation全球报告倡议组织报告是否涵盖了与行星边界相关的信息？一项实证调查
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deleteGe, Georgina; Linnenluecke, Martina K.; Xue, Rui
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From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State-owned Enterprises从繁文缛节到效率：专业经理人对中国国有企业审计报告滞后的影响
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IF2.3
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deleteHan, Hao; Luo, Kun; Qin, Bo
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Can Lenders Identify Heterogeneity in the Voluntary Assurance of Sustainability Reports? International Evidence债权人能否识别可持续性报告自愿性保证中的异质性？国际证据
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deleteSong, Haozhe; Rimmel, Gunnar
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Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation迈向可信的温室气体（GHG）报告：温室气体（GHG）保证及保证提供者在公司估值中的作用
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deleteBose, Sudipta; Balatbat, Maria; Green, Wendy
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Voting with Their Mouths and Corporate Philanthropy: Evidence from Sentiment Analysis of China's Stock Message Boards用嘴巴投票与公司慈善：来自对中国股市留言板情感分析的证据
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IF2.3
delete2025-12-01
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deleteLong, Li; Wang, Chunze; Zhang, Min
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R&D Disclosures and Informativeness of Future Earnings研发披露与未来收益的信息性
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deleteMazzi, Francesco; Slack, Richard; Tsalavoutas, Ioannis; Tsoligkas, Fanis
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Do Auditors Adjust Labour Allocation in Response to Client Media Coverage and Tone?审计师是否根据客户媒体曝光和语调调整劳动力分配？
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deleteCho, Meeok; Choi, Ahrum
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The Power of Reputation: Award-winning CEOs and Audit Pricing声誉的力量：获奖CEO与审计定价
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deleteJi, Qiong; Quan, Xiaofeng; Zhang, Lida; Zhang, Yao
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The Determinants and Informativeness of 'Voluntary' Climate and Sustainability-related Financial Disclosures in Australia“自愿性”气候与可持续发展相关财务披露的决定因素与信息含量——澳大利亚
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deleteCampbell, John L.; Foerster, Anita; Garg, Mukesh; Unda, Luisa A.
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Accounting at a Crossroads: Intangibles, Sustainability, and the Future of International Financial Reporting Standards会计在十字路口：无形资产、可持续发展与国际财务报告准则的未来
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deleteJones, Stewart; Sidhu, Baljit
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The Effects of CEO Dismissal of Product Market Competitors on Audit RiskCEO解雇产品市场竞争者对审计风险的影响
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deleteTan, Yiqing
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Specification of Models that Estimate Response Coefficients in the Market-Accounting Relation市场会计关系中对估计响应系数的模型规范
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deleteLubberink, Martien; Willett, Roger
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Recognition and Disclosure of Intangibles Under International Financial Reporting Standards国际财务报告准则下无形资产的确认与披露
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deleteIbrahim, Salma; Bowden, James; Elmarzouky, Mahmoud; Al-Kilani, Mahmoud
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Practical Expedients-A Valid Tool in IFRS Standard-setting?实用权宜之计——IFRS标准制定中的一个有效工具？
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deleteHellman, Niclas; Hiltunen, Heidi; Lindegren, Johanna; Tylaite, Milda
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