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Abacus is a peer-reviewed journal published by Wiley, covering Auditing, Earnings Management, Governance, Financial Reporting and Valuation Research, Corporate Finance and Governance.
| Publisher | Wiley |
|---|---|
| Reference style | Author–year (Chicago) Author–year — (Smith, 2023) in the text Smith, Ada, Ben Jones, and Cara Lee. 2023. "A Representative Article Title." Abacus 12 (3): 45–58.
Formats any DOI in Abacus style. No sign-up. |
| Publishes research in | Auditing, Earnings Management, Governance Financial Reporting and Valuation Research Corporate Finance and Governance Accounting and Organizational Management Financial Markets and Investment Strategies |
| ISSN | 0001-3072 |
| Citation impact (2-yr) | 1.57 |
| h-index | 79 |
| i10-index | 561 |
| Total citations | 32,085 |
| Article processing charge | $3,090 |
| Top institutions publishing here | The University of Sydney |
| Journal website | onlinelibrary.wiley.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Citations each year’s papers have accumulated so far — the most recent years are still building up.
Research has shown that accounting follows different patterns in different parts of the world. There have been claims that national systems are determined by environmental factors. In this context, cultural factors have not been fully considered. This paper proposes four hypotheses on the relationship between identified cultural characteristics and the development of accounting systems, the…
This study examines how both the level and the nature of environmental information voluntarily disclosed by Australian firms relate to their underlying environmental performance. Disclosure is scored using an index developed by Clarkson et al . (2008 ) based on Global Reporting Initiative (GRI) Guidelines and the environmental performance measure is based on emission data…
Considering the fundamental role played by small and medium sized enterprises (SMEs) in the economy of many countries and the considerable attention placed on SMEs in the new Basel Capital Accord, we develop a distress prediction model specifically for the SME sector and to analyse its effectiveness compared to a generic corporate model. The behaviour…
The last thirty years have witnessed the appearance and rapid expansion of Islamic banking both inside and outside the Islamic world. Islamic banks provide financial products that do not violate Sharia , the Islamic law of human conduct. The Islamic principles upon which the banks claim to operate give an important role to social issues.…
