• Issue

    Abacus: Volume 61, Issue 2

    i-iv, 273-553
    June 2025
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Issue Information

Free Access

Issue Information

  • Pages: i-iv
  • First Published: 03 June 2025

Original Article

The Valuation Differences between Operating and Finance Lease Liabilities in US Firms

Devon Erickson,  Bradley P. Lindsey,  Jayson Talakai, 
  • Pages: 273-303
  • First Published: 27 July 2024
Open Access

Managerial Ability and Debt Choice

Md Samsul Alam,  Mostafa Monzur Hasan,  Nurul Alam,  Md Shahidul Islam, 
  • Pages: 304-344
  • First Published: 01 August 2024
Open Access

How to Design Auditor Liability When Judges Suffer from Hindsight Bias

Jochen Bigus,  Nadine Georgiou, 
  • Pages: 345-376
  • First Published: 03 March 2025
Open Access

Does Media Tone Influence Pre-IPO Earnings Management? Evidence from IPO Approval Regulation in China

Ku He,  Gary Tian,  Yanling Wu, 
  • Pages: 377-418
  • First Published: 01 October 2024

Social Media Networks and Stock Price Synchronicity: Evidence from a Chinese Stock Forum

Feng Guo,  Bin Lyu,  Xiaoliang Lyu,  Jiandong Zheng, 
  • Pages: 419-461
  • First Published: 30 October 2024

Tone Management and Litigation Concerns in CEOs’ Early Years

Pratik Goel,  Oveis Madadian,  Wouter Torsin, 
  • Pages: 462-497
  • First Published: 05 September 2024
Open Access

The Accountability System for Material Misstatements and Executive Pay Performance Sensitivity: A Quasi-natural Experiment

Wenjun Liu,  Qian He,  June Cao, 
  • Pages: 498-553
  • First Published: 05 September 2024