Abacus: A journal of accounting, finance and business studies

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  Año 2016, Vol. 52, Número 2

  • Disclosure and the Cost of Capital: a Survey of the Theoretical Literature

    Jeremy Bertomeu, Edwige Cheynel

    • Resumen

    págs. 221-258

    

  • Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program

    Jap Efendi, Jin Dong Park, Chandra Subramaniam

    • Resumen

    págs. 259-285

    

  • Audit Partner Disciplinary Actions and Financial Restatements

    Wen Ching Chang, Yahn Shir Chen, Ling Tai Lynette Chou, Chia Hui Ko

    • Resumen

    págs. 286-318

    

  • Significance Testing: we Can Do Better

    Thomas R. Dyckman

    • Resumen

    págs. 319-342