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  Updated February, 5 2013 465.484 documents processed, 11.198.332 references and 4.512.497 citations

 

 
 

Journal of Accounting and Economics / Elsevier Science Economics Articles Archive

Raw citation data, Main indicators, Most cited papers , cites used to compute the impact factor (2011), Recent citations and documents published in this series in EconPapers.

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Raw data:
IF AIF DOC CIT D2Y C2Y SC(%) CiY II AII
19900.08363563100.04
19910.08181565200.04
19920.08231805400.04
19930.070.092138641300.05
19940.050.12741644200.05
19950.540.1931578482634.640.130.07
19960.50.233240558296940.130.1
19970.290.293048163185020.070.1
19980.270.2914196621741.20.11
19990.30.3440534441315.430.080.15
20000.440.433537654245060.170.17
20010.550.4520580754153.7130.650.17
20020.420.4617367552321.720.120.21
20031.490.4845403375534.5210.470.21
20040.690.552722862431440.150.23
20050.610.5726396724422.7120.460.24
20060.830.5433200534429.590.270.22
20071.120.4834132596628.850.150.19
20080.690.542152674628.3130.310.22
20090.70.512947765326.460.210.21
20100.850.463672716040120.330.17
20110.780.644411655115.750.110.26
 
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
DOC: Number of documents published in year y
CIT: Number of citations to the series in year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
SC(%): Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y

 

Main indicators

Most cited documents in this series:
YearTitleCited
1985The effect of bonus schemes on accounting decisions
RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107 [Citation Analysis]
193
2000The effect of international institutional factors on properties of accounting earnings
RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51 [Citation Analysis]
163
1997Earnings management to avoid earnings decreases and losses
RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126 [Citation Analysis]
158
1995Complementarities and fit strategy, structure, and organizational change in manufacturing
RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208 [Citation Analysis]
156
1997The conservatism principle and the asymmetric timeliness of earnings
RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37 [Citation Analysis]
142
1985Corporate performance and managerial remuneration : An empirical analysis
RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42 [Citation Analysis]
141
1981Auditor size and audit quality
RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199 [Citation Analysis]
138
1986Predicting takeover targets : A methodological and empirical analysis
RePEc:eee:jaecon:v:8:y:1986:i:1:p:3-35 [Citation Analysis]
119
2001Capital markets research in accounting
RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231 [Citation Analysis]
113
1983Discretionary disclosure
RePEc:eee:jaecon:v:5:y:1983:i::p:179-194 [Citation Analysis]
113
2005Performance matched discretionary accrual measures
RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197 [Citation Analysis]
108
2005The economic implications of corporate financial reporting
RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73 [Citation Analysis]
104
1990Evidence that stock prices do not fully reflect the implications of current earnings for future earnings
RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340 [Citation Analysis]
102
2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440 [Citation Analysis]
101
1994Debt covenant violation and manipulation of accruals
RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176 [Citation Analysis]
94
1994Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals
RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42 [Citation Analysis]
94
1989Firm characteristics and analyst following
RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274 [Citation Analysis]
90
1999The use of equity grants to manage optimal equity incentive levels
RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184 [Citation Analysis]
90
2001Essays on disclosure
RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180 [Citation Analysis]
90
1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies
RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:125-160 [Citation Analysis]
90
2002Stock options for undiversified executives
RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42 [Citation Analysis]
88
1993Financial performance surrounding CEO turnover
RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:273-315 [Citation Analysis]
87
2001The relevance of the value-relevance literature for financial accounting standard setting
RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75 [Citation Analysis]
85
1996The pricing of discretionary accruals
RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:249-281 [Citation Analysis]
81
2001Financial accounting information and corporate governance
RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333 [Citation Analysis]
79
1986Information quality and the valuation of new issues
RePEc:eee:jaecon:v:8:y:1986:i:2:p:159-172 [Citation Analysis]
78
2002Audit committee, board of director characteristics, and earnings management
RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400 [Citation Analysis]
76
1997Changes in the value-relevance of earnings and book values over the past forty years
RePEc:eee:jaecon:v:24:y:1997:i:1:p:39-67 [Citation Analysis]
76
1995Annual bonus schemes and the manipulation of earnings
RePEc:eee:jaecon:v:19:y:1995:i:1:p:29-74 [Citation Analysis]
71
2002Corporate ownership structure and the informativeness of accounting earnings in East Asia
RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425 [Citation Analysis]
71
1993Accounting earnings and top executive compensation
RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:55-100 [Citation Analysis]
70
2001Empirical research on accounting choice
RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307 [Citation Analysis]
69
2003Incentives versus standards: properties of accounting income in four East Asian countries
RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270 [Citation Analysis]
67
1995Auditor brand name reputations and industry specializations
RePEc:eee:jaecon:v:20:y:1995:i:3:p:297-322 [Citation Analysis]
67
1996Employee stock option exercises an empirical analysis
RePEc:eee:jaecon:v:21:y:1996:i:1:p:5-43 [Citation Analysis]
67
1993Board composition, ownership structure, and hostile takeovers
RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:167-198 [Citation Analysis]
64
1993Stock-based incentive compensation and investment behavior
RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:349-372 [Citation Analysis]
58
1994Employee stock options
RePEc:eee:jaecon:v:18:y:1994:i:2:p:207-231 [Citation Analysis]
58
1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:143-181 [Citation Analysis]
55
2001Contracting theory and accounting
RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:3-87 [Citation Analysis]
55
2005The market pricing of accruals quality
RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327 [Citation Analysis]
54
1991Executive incentives and the horizon problem : An empirical investigation
RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89 [Citation Analysis]
53
1995Additional evidence on bonus plans and income management
RePEc:eee:jaecon:v:19:y:1995:i:1:p:3-28 [Citation Analysis]
53
2005Earnings quality in UK private firms: comparative loss recognition timeliness
RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128 [Citation Analysis]
52
2000CEO stock option awards and the timing of corporate voluntary disclosures
RePEc:eee:jaecon:v:29:y:2000:i:1:p:73-100 [Citation Analysis]
52
1997Smoothing income in anticipation of future earnings
RePEc:eee:jaecon:v:23:y:1997:i:2:p:115-139 [Citation Analysis]
51
1995Managerial ownership, accounting choices, and informativeness of earnings
RePEc:eee:jaecon:v:20:y:1995:i:1:p:61-91 [Citation Analysis]
49
1999An empirical assessment of the residual income valuation model1
RePEc:eee:jaecon:v:26:y:1999:i:1-3:p:1-34 [Citation Analysis]
48
2002The rewards to meeting or beating earnings expectations
RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204 [Citation Analysis]
47
1995Price and return models
RePEc:eee:jaecon:v:20:y:1995:i:2:p:155-192 [Citation Analysis]
46

Citing documents used to compute impact factor 51:
YearTitleSee
2011Implications du principe de matérialité sur le contenu du reporting Développement Durable
RePEc:hal:journl:hal-00646525
[Citation Analysis]
2011Cross-Country Comparisons of Corporate Income Taxes
RePEc:nbr:nberwo:16839
[Citation Analysis]
2011Financial reporting, tax, and real decisions: toward a unifying framework
RePEc:kap:itaxpf:v:18:y:2011:i:4:p:461-494
[Citation Analysis]
2011Corporate tax avoidance and stock price crash risk: Firm-level analysis
RePEc:eee:jfinec:v:100:y:2011:i:3:p:639-662
[Citation Analysis]
2011Managerial Compensation Contracting.
RePEc:ner:tilbur:urn:nbn:nl:ui:12-4807459
[Citation Analysis]
2011Are all CEOs above average? An empirical analysis of compensation peer groups and pay design
RePEc:eee:jfinec:v:100:y:2011:i:3:p:538-555
[Citation Analysis]
2011The Effect of Analyst Coverage on the Informativeness of Income Smoothing
RePEc:eee:accoun:v:46:y:2011:i:3:p:333-349
[Citation Analysis]
2011Do delays in expected loss recognition affect banks willingness to lend?
RePEc:eee:jaecon:v:52:y:2011:i:1:p:1-20
[Citation Analysis]
2011The impact of CFO gender on bank loan contracting
RePEc:hhs:bofrdp:2011_018
[Citation Analysis]
2011Earnouts: A study of financial contracting in acquisition agreements
RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:151-170
[Citation Analysis]
2011Hometown advantage: The effects of monitoring institution location on financial reporting discretion
RePEc:eee:jaecon:v:52:y:2011:i:1:p:41-61
[Citation Analysis]
2011Fair Value Accounting: Information or Confusion for Financial Markets?
RePEc:cir:cirwor:2011s-56
[Citation Analysis]
2011Can strategic uncertainty help deter tax evasion? an experiment on auditing rules
RePEc:pra:mprapa:27859
[Citation Analysis]
2011The effect of SOX on small auditor exits and audit quality
RePEc:eee:jaecon:v:52:y:2011:i:1:p:21-40
[Citation Analysis]
2011Isolating the effect of disclosure on information risk
RePEc:eee:jaecon:v:52:y:2011:i:1:p:81-99
[Citation Analysis]
2011Covariances versus Characteristics in General Equilibrium
RePEc:nbr:nberwo:17285
[Citation Analysis]
2011Covariances versus Characteristics in General Equilibrium
RePEc:ecl:ohidic:2011-15
[Citation Analysis]
2011INSIDE CONCENTRATED OWNERS, BOARD OF DIRECTORS AND ACCOUNTING CONSERVATISM
RePEc:cms:1asb11:2011-053-178
[Citation Analysis]
2011CFOs versus CEOs: Equity incentives and crashes
RePEc:eee:jfinec:v:101:y:2011:i:3:p:713-730
[Citation Analysis]
2011CONFORMITY OR DECOUPLING: A COMPARATIVE ANALYSIS OF DIFFERENT TAX REGIMES
RePEc:cms:2icb11:2011-268
[Citation Analysis]
2011Quelle théorie pour la gouvernance?De la gouvernance actionnariale à la gouvernance cognitive et comportementale
RePEc:dij:wpfarg:1110402
[Citation Analysis]
2011Corporate governance, affirmative action and firm value: evidence from post-apartheid South African firms
RePEc:pra:mprapa:32288
[Citation Analysis]
2011Valorisation et reporting du goodwill : enjeux théoriques et empiriques.
RePEc:ner:dauphi:urn:hdl:123456789/8007
[Citation Analysis]
2011MOBILE CORPORATE GOVERNANCE: A MODEL PROPOSAL FOR MODERN CORPORATE GOVERNANCE AND INVESTOR RELATIONS
RePEc:boz:journl:v:25:y:2011:i:1:p:171-200
[Citation Analysis]
2011Why ‘Democracy’ anD ‘Drifter’ firms can have abnormal returns: the Joint importance of corporate Governance anD abnormal accruals in separatinG Winners from losers
RePEc:boz:journl:v:25:y:2011:i:1:p:3-55
[Citation Analysis]
2011Bank ownership and executive perquisites: New evidence from an emerging market
RePEc:eee:corfin:v:17:y:2011:i:2:p:352-370
[Citation Analysis]
2011The impact of changes in bank ownership structure on the allocation of capital: International evidence
RePEc:eee:jbfina:v:35:y:2011:i:10:p:2528-2543
[Citation Analysis]
2011Bankers compensation and fair value accounting
RePEc:eee:corfin:v:17:y:2011:i:4:p:1096-1115
[Citation Analysis]
2011Sarbanes Oxleys impact upon investor-relevant risk types
RePEc:eme:jfrcpp:v:19:y:2011:i:3:p:254-270
[Citation Analysis]
2011The effect of the Sarbanes-Oxley Act on innovation
RePEc:pra:mprapa:28072
[Citation Analysis]
2011The Impact of the Sarbanes-Oxley Act on the Cost of Going Public
RePEc:vhb:journl:v:4:y:2011:i:2:p:125-147
[Citation Analysis]
2011The effect of cash flow forecasts on accrual quality and benchmark beating
RePEc:eee:jaecon:v:51:y:2011:i:3:p:219-239
[Citation Analysis]
2011Independent directors and the propensity to pay dividends
RePEc:eee:corfin:v:17:y:2011:i:4:p:1001-1015
[Citation Analysis]
2011Hometown advantage: The effects of monitoring institution location on financial reporting discretion
RePEc:eee:jaecon:v:52:y:2011:i:1:p:41-61
[Citation Analysis]
2011Government intervention and investment efficiency: Evidence from China
RePEc:eee:corfin:v:17:y:2011:i:2:p:259-271
[Citation Analysis]
2011INSIDE CONCENTRATED OWNERS, BOARD OF DIRECTORS AND ACCOUNTING CONSERVATISM
RePEc:cms:1asb11:2011-053-178
[Citation Analysis]
2011Joint Effect of Investor Protection and Securities Regulations on Audit Fees
RePEc:eee:accoun:v:46:y:2011:i:3:p:241-270
[Citation Analysis]
2011Do more reputable financial institutions reduce earnings management by IPO issuers?
RePEc:eee:corfin:v:17:y:2011:i:4:p:982-1000
[Citation Analysis]
2011Backdating executive stock options--An ex ante valuation
RePEc:eee:dyncon:v:35:y:2011:i:10:p:1731-1743
[Citation Analysis]
2011Dividend policy and share price volatility: UK evidence
RePEc:eme:jrfpps:v:11:y:2011:i:1:p:57-68
[Citation Analysis]
2011Changes in the predictive ability of earnings around earnings restatements
RePEc:eme:rafpps:v:10:y:2011:i:2:p:155-175
[Citation Analysis]
2011Corporate risk management and dividend signaling theory
RePEc:eee:finlet:v:8:y:2011:i:4:p:188-195
[Citation Analysis]
2011Are directors’ dealings informative? Evidence from European stock markets
RePEc:kap:fmktpm:v:25:y:2011:i:2:p:111-148
[Citation Analysis]
2011Stock and option market divergence in the presence of noisy information
RePEc:eee:jbfina:v:35:y:2011:i:8:p:2001-2020
[Citation Analysis]
2011Do delays in expected loss recognition affect banks willingness to lend?
RePEc:eee:jaecon:v:52:y:2011:i:1:p:1-20
[Citation Analysis]
2011The political economy of residual state ownership in privatized firms: Evidence from emerging markets
RePEc:eee:corfin:v:17:y:2011:i:2:p:244-258
[Citation Analysis]
2011Board structure and price informativeness
RePEc:eee:jfinec:v:99:y:2011:i:3:p:523-545
[Citation Analysis]
2011Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms
RePEc:nbr:nberwo:16812
[Citation Analysis]
2011Does tax policy affect executive compensation? Evidence from postwar tax reforms
RePEc:eee:pubeco:v:95:y:2011:i:11:p:1425-1437
[Citation Analysis]
2011Equity grants to target CEOs during deal negotiations
RePEc:eee:jfinec:v:102:y:2011:i:2:p:251-271
[Citation Analysis]
2011The market reaction to corporate governance regulation
RePEc:eee:jfinec:v:101:y:2011:i:2:p:431-448
[Citation Analysis]

Cites in year: CiY

Recent citations received in: 2011

YearTitleSee
2011Dynamic Incentive Effects of Relative Performance Pay: A Field Experiment
RePEc:dgr:uvatin:20100124
[Citation Analysis]
2011CFOs versus CEOs: Equity incentives and crashes
RePEc:eee:jfinec:v:101:y:2011:i:3:p:713-730
[Citation Analysis]
2011Accounting Research in the Japanese Setting
RePEc:kob:tjrevi:dec2011:v:1:p:135-140
[Citation Analysis]
2011Does Trade Globalization Induce or Inhibit Corporate Transparency? Unbundling the Growth Potential and Product Market Competition Channels
RePEc:nbr:nberwo:17631
[Citation Analysis]
2011Valorisation et reporting du goodwill : enjeux théoriques et empiriques.
RePEc:ner:dauphi:urn:hdl:123456789/8007
[Citation Analysis]

Recent citations received in: 2010

YearTitleSee
2010Evolutionary model of existing competition and voluntary disclosure
RePEc:cte:idrepe:id-10-06
[Citation Analysis]
2010A review of tax research
RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178
[Citation Analysis]
2010The role of information and financial reporting in corporate governance and debt contracting
RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234
[Citation Analysis]
2010Corporate governance myths: Comments on Armstrong, Guay, and Weber
RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:235-245
[Citation Analysis]
2010Implications for GAAP from an analysis of positive research in accounting
RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:246-286
[Citation Analysis]
2010The financial reporting environment: Review of the recent literature
RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343
[Citation Analysis]
2010Understanding earnings quality: A review of the proxies, their determinants and their consequences
RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401
[Citation Analysis]
2010Earnings quality research: Advances, challenges and future research
RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:402-409
[Citation Analysis]
2010Auditor reputation and earnings management: International evidence from the banking industry
RePEc:eee:jbfina:v:34:y:2010:i:10:p:2318-2327
[Citation Analysis]
2010The Sarbanes-Oxley act and corporate investment: A structural assessment
RePEc:eee:jfinec:v:96:y:2010:i:2:p:291-305
[Citation Analysis]
2010Research in Accounting for Income Taxes
RePEc:nbr:nberwo:15665
[Citation Analysis]
2010About motives behind Securitization and its Implications: An Overview of Empirical Findings
RePEc:wyz:journl:id:141
[Citation Analysis]

Recent citations received in: 2009

YearTitleSee
2009To Trade or Not to Trade: The Strategic Trading of Insiders around News Announcements
RePEc:bri:uobdis:09/613
[Citation Analysis]
2009Option grant backdating investigations and capital market discipline
RePEc:eee:corfin:v:15:y:2009:i:5:p:562-572
[Citation Analysis]
2009A tale of two intermediaries: A discussion of Johnston, Markov and Ramnath (2009), and Cheng and Neamtiu (2009)
RePEc:eee:jaecon:v:47:y:2009:i:1-2:p:131-135
[Citation Analysis]
2009Estimation and empirical properties of a firm-year measure of accounting conservatism
RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:132-150
[Citation Analysis]
2009Does tax policy affect executive compensation? evidence from postwar tax reforms
RePEc:fip:fedgfe:2009-30
[Citation Analysis]
2009When are Analyst Recommendation Changes Influential?
RePEc:nbr:nberwo:14971
[Citation Analysis]

Recent citations received in: 2008

YearTitleSee
2008The determinants for the survival of firms in the Athens Exchange
RePEc:bog:econbl:y:2008:i:31:p:07-30
[Citation Analysis]
2008Why Do Foreign Firms Leave U.S. Equity Markets? An Analysis of Deregistrations under SEC Exchange Act Rule 12h-6
RePEc:ecl:ohidic:2008-14
[Citation Analysis]
2008Conservatism and Debt
RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:154-174
[Citation Analysis]
2008Conservative financial reporting, debt covenants, and the agency costs of debt
RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:175-180
[Citation Analysis]
2008The superiority and disciplining role of independent analysts
RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:289-316
[Citation Analysis]
2008Endogenous entry/exit as an alternative explanation for the disciplining role of independent analysts
RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:317-323
[Citation Analysis]
2008Earnings management and earnings quality
RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:350-357
[Citation Analysis]
2008The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market
RePEc:eee:jaecon:v:46:y:2008:i:2-3:p:240-260
[Citation Analysis]
2008Escape from New York: the market impact of SEC Rule 12h-6
RePEc:fip:fedgif:945
[Citation Analysis]
2008Corporate performance, board structure, and their determinants in the banking industry
RePEc:fip:fednsr:330
[Citation Analysis]
2008Intra-country regulation of share markets: does one size fit all?
RePEc:kap:ejlwec:v:25:y:2008:i:2:p:151-165
[Citation Analysis]
2008Behavioral finance in corporate governance: economics and ethics of the devil’s advocate
RePEc:kap:jmgtgv:v:12:y:2008:i:2:p:179-200
[Citation Analysis]
2008Why Do Foreign Firms Leave U.S. Equity Markets?
RePEc:nbr:nberwo:14245
[Citation Analysis]

Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

Source data used to compute the impact factor of RePEc series.

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