


568-609 The Impact of Corporate Governance on Informative Earnings Management in the Chinese Marketīy Zhijun Lin & Ming Liu & Carlos Noronha.532-567 Institutional Arrangements and Government Audit Independence in Chinaīy Jason Zezhong Xiao & Suchang Yang & Xinmin Zhang & Michael Firth.501-531 Pay Gap and Performance in Chinaīy Rajiv D.473-500 Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinionsīy Jiandong Chen & Rong Ding & Wenxuan Hou & Sofia Johan.441-472 Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms.404-440 The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards.374-403 Social Trust and Bank Loan Financing: Evidence from China.351-373 Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms.237-272 Is Financial Reporting Still Useful? Australian Evidenceīy Michael Davern & Nikole Gyles & Dean Hanlon & Matthew Pinnuck.205-236 Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirementsīy Amitav Saha & Richard D.180-204 Equity Financial Assets: A Tool for Earnings Management-A Case Study of a Chinese Corporationīy Yuanyuan Guo & Siqi Lu & Joshua Ronen & Jianfang Ye.
#Abacus accounting code#
128-179 Independently Certified Industry‐specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industryīy Dean Katselas & Baljit K.92-127 Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?īy Tami Dinh & Baljit K.42-91 Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literatureīy Sidney J.6-41 Non‐GAAP Earnings and the Earnings Quality Trade‐offīy Andrea Ribeiro & Yaowen Shan & Stephen Taylor.1-5 International Accounting Standards Board/Abacus Research Forum 2018.610-633 China's Healthcare Costing in Times of Crisis: Conflicts, Interactions, and Hidden Agendasīy Xuegang Cui & Pingli Li & Mahmoud Al‐Sayed & Sean S.Meyer & Tobias Polzer & Johann Seiwald & Ileana Steccolini 582-609 Justifying Public Sector Accounting Change from the Inside: Ex‐post Reflections from Three Countriesīy Noel Hyndman & Mariannunziata Liguori & Renate E.557-581 The UK's Exit Charge from the EU: Insights from Modes of Accounting.535-556 Austerity and Hospitals in Deficit: Is PPP Termination the Answer?īy Mark Hellowell & Anne Stafford & Pamela Stapleton.511-534 Audit Adjustments and Public Sector Audit Quality.483-510 Managing Multiple Institutional Logics and the Use of Accounting: Insights from a German Higher Education Institutionīy Annemarie Conrath‐Hargreaves & Sonja Wüstemann.452-482 The Reform of UK Universities: A Management Dream, An Academic Nightmare?.437-451 Accounting for the Public Sector at a Time of Crisis.
