Abacus: Vol 52, No 2

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Abacus

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Abacus: Volume 52, Issue 2

Original Articles

Disclosure and the Cost of Capital: A Survey of the Theoretical Literature

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

Audit Partner Disciplinary Actions and Financial Restatements

Significance Testing: We Can Do Better

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Abacus

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Abacus: Volume 52, Issue 2

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Original Articles

Disclosure and the Cost of Capital: A Survey of the Theoretical Literature

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

Audit Partner Disciplinary Actions and Financial Restatements

Significance Testing: We Can Do Better

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