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Last updated December, 3 2015 760.408 documents processed, 20.499.313 references and 8.066.571 citations

Journal of Accounting Research / Wiley Blackwell


0.78

Impact Factor

0.89

5-Years IF

34

5-Years H index

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ]
[more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators


Raw data


IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.09000 (%)0.03
19910.09000 (%)0.04
19920.09000 (%)0.04
19930.1000 (%)0.05
19940.11000 (%)0.05
19950.19000 (%)0.07
19960.23000 (%)0.09
19970.27000 (%)0.09
19980.27000 (%)0.1
19990.31000 (%)0.13
20000.390200 (%)0.15
20010.41353530.0910100 (%)0.16
20020.43579230.038223535 (%)20.040.19
20030.230.450.2334126320.2550292219221 (%)50.150.19
20040.430.510.3332158470.3478913912641 (%)20.060.21
20050.480.540.49251831110.61350663215877 (%)50.20.22
20060.650.520.72342171650.764355737183132 (%)70.210.21
20070.630.450.86362531930.763135937182157 (%)40.110.18
20080.730.481.01432963081.045087051161163 (%)200.470.2
20090.890.480.92403362950.8825879701701571 (%)90.230.19
20101.020.441.13343705691.541368385178201 (%)110.320.16
20110.660.531.11394095191.271107449187208 (%)20.050.21
20120.480.581.08394485901.321137335192207 (%)40.10.22
20130.880.711.29244727431.57407869195252 (%)100.420.25
20140.780.810.89365086981.37136349176157 (%)50.140.28
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
IF5: Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CCU: Cumulative number of citations to papers published until year y
CIF: Cumulative impact factor
CIT: Number of citations to papers published 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
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
%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

 

50 most cited documents in this series:


[Click on heading to sort table]

YearTitleCited
2002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630.

Full description at Econpapers || Download paper

148
2004What Determines Corporate Transparency?. (2004). Smith, Abbie J. ; BUSHMAN, ROBERT M. ; Piotroski, Joseph D.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252.

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146
2008International Accounting Standards and Accounting Quality. (2008). Lang, Mark H. ; Landsman, Wayne R. ; Barth, Mary E.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:467-498.

Full description at Econpapers || Download paper

109
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). DASKE, HOLGER ; VERDI, RODRIGO ; Hail, Luzi . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142.

Full description at Econpapers || Download paper

99
2002Errors in Estimating Accruals: Implications for Empirical Research. (2002). Hribar, Paul . In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:105-134.

Full description at Econpapers || Download paper

98
2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. (2006). Hail, Luzi . In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:485-531.

Full description at Econpapers || Download paper

97
2002A Re-examination of Disclosure Level and the Expected Cost of Equity Capital. (2002). Botosan, Christine A.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:21-40.

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85
2007Accounting Information, Disclosure, and the Cost of Capital. (2007). Lambert, Richard ; Verrecchia, Robert E.. In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420.

Full description at Econpapers || Download paper

85
2008Marking-to-Market: Panacea or Pandoras Box?. (2008). Plantin, Guillaume ; Shin, Hyun Song ; Sapra, Haresh . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:2:p:435-460.

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85
2003Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Durnev, Artyom ; Zarowin, Paul ; Yeung, Bernard . In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836.

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83
2003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?. (2003). Miller, Darius P. ; Lang, Mark H. ; Lins, Karl V.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:317-345.

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64
2006Founding Family Ownership and Earnings Quality. (2006). WANG, DECHUN. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:619-656.

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61
2002Large-Sample Evidence on the Debt Covenant Hypothesis. (2002). Dichev, Ilia D.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:4:p:1091-1123.

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60
2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?. (2005). DeFond, Mark L. ; HU, XUESONG ; HANN, REBECCA N.. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:2:p:153-193.

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52
2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). AJINKYA, BIPIN ; BHOJRAJ, SANJEEV ; Sengupta, Partha . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376.

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49
2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study. (2003). Hope, Ole-Kristian . In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:235-272.

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48
2003IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germanys New Market. (2003). . In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:3:p:445-472.

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48
2004Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least?. (2004). Miller, Darius P. ; Lang, Mark H. ; Lins, Karl V.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:3:p:589-623.

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47
2005Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. (2005). Joseph P. H. Fan, ; Wong, T. J.. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:1:p:35-72.

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47
2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Karamanou, Irene ; Vafeas, Nikos . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486.

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46
2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market. (2004). Miller, Darius P. ; Maxwell, William F. ; Mansi, Sattar A.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:4:p:755-793.

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45
2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members. (2005). Srinivasan, Suraj . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:2:p:291-334.

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45
2009Do Managers Withhold Bad News?. (2009). WYSOCKI, PETER D. ; SHU, SUSAN ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276.

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44
2002Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions. (2002). DeFond, Mark L.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:4:p:1247-1274.

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43
2003How Representative Are Firms That Are Cross-Listed in the United States? An Analysis of Accounting Quality. (2003). Raedy, Jana Smith ; Yetman, Michelle Higgins ; Lang, Mark . In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:363-386.

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43
200142
2004Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions. (2004). Hu, Bingbing ; Wu, Woody ; Hwang, Lee-Seok ; Haw, In-Mu . In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:423-462.

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42
2002Earnings Performance and Discretionary Disclosure. (2002). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:173-204.

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41
2006Is There a Link between Executive Equity Incentives and Accounting Fraud?. (2006). Maydew, Edward L. ; Hanlon, Michelle ; Erickson, Merle . In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:1:p:113-143.

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38
2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition. (2006). Shivakumar, Lakshmanan . In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:2:p:207-242.

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37
2002Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?. (2002). Landsman, Wayne R.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:797-808.

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35
2004Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover. (2004). DeFond, Mark L. ; Hung, Mingyi . In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:269-312.

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34
Financial Globalization, Governance, and the Evolution of the Home Bias. (2009). Kho, Bong-Chan ; Stulz, Ren M. ; Warnock, Francis E.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:2:p:597-635.

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34
2008Managerial Ownership and Accounting Conservatism. (2008). LaFond, Ryan ; Roychowdhury, Sugata . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:1:p:101-135.

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34
2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance. (2004). Larcker, David F. ; RICHARDSON, SCOTT A.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:3:p:625-658.

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33
2002Equity Valuation Using Multiples. (2002). Liu, Jing . In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:135-172.

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33
2004Disclosure Practices of Foreign Companies Interacting with U.S. Markets. (2004). Palepu, Krishna G. ; Khanna, Tarun ; Srinivasan, Suraj . In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:475-508.

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32
2008Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings. (2008). Piotroski, Joseph D. ; Srinivasan, Suraj . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:2:p:383-425.

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31
2003Evidence on the Joint Determination of Audit and Non-Audit Fees. (2003). Raghunandan, K. ; Sankaraguruswamy, Srinivasan ; Whisenant, Scott. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:4:p:721-744.

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31
2004Accounting Choice, Home Bias, and U.S. Investment in Non-U.S. Firms. (2004). BUSHEE, BRIAN J. ; Bradshaw, Mark T. ; Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:5:p:795-841.

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30
2003The Role of Supplementary Statements with Management Earnings Forecasts. (2003). HUTTON, AMY P. ; Miller, Gregory S. ; Skinner, Douglas J.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:867-890.

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30
2007Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards. (2007). DeFond, Mark L. ; COVRIG, VICENTIU M. ; Hung, Mingyi . In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:1:p:41-70.

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29
2003The Impact of SFAS No. 131 on Information and Monitoring. (2003). Berger, Philip G. ; Hann, Rebecca. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:163-223.

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29
2002Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices. (2002). Kasznik, Ron . In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:727-759.

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29
2010Chief Executive Officer Equity Incentives and Accounting Irregularities. (2010). Jagolinzer, Alan D. ; Larcker, David F. ; Armstrong, Christopher S.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:2:p:225-271.

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28
2002Shredded Reputation: The Cost of Audit Failure. (2002). Chaney, Paul K.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:4:p:1221-1245.

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28
2005Analyst Impartiality and Investment Banking Relationships. (2005). HSIOU-WEI, LIN ; O'Brien, Patricia C. ; McNichols, Maureen F.. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:4:p:623-650.

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28
2007Which Institutional Investors Trade Based on Private Information About Earnings and Returns?. (2007). BUSHEE, BRIAN J. ; GOODMAN, THEODORE H.. In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:289-321.

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27
2005Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto. (2005). Durtschi, Cindy ; Easton, Peter . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:4:p:557-592.

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27
2008Voluntary Disclosure, Earnings Quality, and Cost of Capital. (2008). Nanda, Dhananjay ; Olsson, Per ; Francis, Jennifer . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:1:p:53-99.

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26

50 most relevant documents in this series:


Papers most cited in the last two years. [Click on heading to sort table]

YearTitleCited
2008International Accounting Standards and Accounting Quality. (2008). Lang, Mark H. ; Landsman, Wayne R. ; Barth, Mary E.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:467-498.

Full description at Econpapers || Download paper

55
2002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630.

Full description at Econpapers || Download paper

52
2004What Determines Corporate Transparency?. (2004). Smith, Abbie J. ; BUSHMAN, ROBERT M. ; Piotroski, Joseph D.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252.

Full description at Econpapers || Download paper

44
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). DASKE, HOLGER ; VERDI, RODRIGO ; Hail, Luzi . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142.

Full description at Econpapers || Download paper

43
2003Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Durnev, Artyom ; Zarowin, Paul ; Yeung, Bernard . In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836.

Full description at Econpapers || Download paper

41
2007Accounting Information, Disclosure, and the Cost of Capital. (2007). Lambert, Richard ; Verrecchia, Robert E.. In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420.

Full description at Econpapers || Download paper

34
2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). AJINKYA, BIPIN ; BHOJRAJ, SANJEEV ; Sengupta, Partha . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376.

Full description at Econpapers || Download paper

28
2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. (2006). Hail, Luzi . In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:485-531.

Full description at Econpapers || Download paper

28
2005Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. (2005). Joseph P. H. Fan, ; Wong, T. J.. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:1:p:35-72.

Full description at Econpapers || Download paper

27
2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Karamanou, Irene ; Vafeas, Nikos . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486.

Full description at Econpapers || Download paper

26
2009Do Managers Withhold Bad News?. (2009). WYSOCKI, PETER D. ; SHU, SUSAN ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276.

Full description at Econpapers || Download paper

25
2002Large-Sample Evidence on the Debt Covenant Hypothesis. (2002). Dichev, Ilia D.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:4:p:1091-1123.

Full description at Econpapers || Download paper

25
2008Marking-to-Market: Panacea or Pandoras Box?. (2008). Plantin, Guillaume ; Shin, Hyun Song ; Sapra, Haresh . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:2:p:435-460.

Full description at Econpapers || Download paper

25
2002Errors in Estimating Accruals: Implications for Empirical Research. (2002). Hribar, Paul . In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:105-134.

Full description at Econpapers || Download paper

25
2002A Re-examination of Disclosure Level and the Expected Cost of Equity Capital. (2002). Botosan, Christine A.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:21-40.

Full description at Econpapers || Download paper

25
2006Founding Family Ownership and Earnings Quality. (2006). WANG, DECHUN. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:619-656.

Full description at Econpapers || Download paper

25
2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market. (2004). Miller, Darius P. ; Maxwell, William F. ; Mansi, Sattar A.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:4:p:755-793.

Full description at Econpapers || Download paper

21
2004Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions. (2004). Hu, Bingbing ; Wu, Woody ; Hwang, Lee-Seok ; Haw, In-Mu . In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:423-462.

Full description at Econpapers || Download paper

20
2012Detecting Earnings Management: A New Approach. (2012). HUTTON, AMY P. ; Sloan, Richard G. ; Dechow, Patricia M. ; KIM, JUNG HOON . In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:2:p:275-334.

Full description at Econpapers || Download paper

19
2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study. (2003). Hope, Ole-Kristian . In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:235-272.

Full description at Econpapers || Download paper

19
2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members. (2005). Srinivasan, Suraj . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:2:p:291-334.

Full description at Econpapers || Download paper

18
2006Is There a Link between Executive Equity Incentives and Accounting Fraud?. (2006). Maydew, Edward L. ; Hanlon, Michelle ; Erickson, Merle . In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:1:p:113-143.

Full description at Econpapers || Download paper

18
2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?. (2005). DeFond, Mark L. ; HU, XUESONG ; HANN, REBECCA N.. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:2:p:153-193.

Full description at Econpapers || Download paper

18
2004Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least?. (2004). Miller, Darius P. ; Lang, Mark H. ; Lins, Karl V.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:3:p:589-623.

Full description at Econpapers || Download paper

18
2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition. (2006). Shivakumar, Lakshmanan . In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:2:p:207-242.

Full description at Econpapers || Download paper

15
2012Investor Information Demand: Evidence from Google Searches Around Earnings Announcements. (2012). ROULSTONE, DARREN T. ; Drake, Michael S. ; Thornock, Jacob R.. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:4:p:1001-1040.

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15
2007Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards. (2007). DeFond, Mark L. ; COVRIG, VICENTIU M. ; Hung, Mingyi . In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:1:p:41-70.

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14
2012Equity Risk Incentives and Corporate Tax Aggressiveness. (2012). Wilson, Ryan ; Rego, Sonja Olhoft . In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:775-810.

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14
2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance. (2004). Larcker, David F. ; RICHARDSON, SCOTT A.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:3:p:625-658.

Full description at Econpapers || Download paper

14
2010Chief Executive Officer Equity Incentives and Accounting Irregularities. (2010). Jagolinzer, Alan D. ; Larcker, David F. ; Armstrong, Christopher S.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:2:p:225-271.

Full description at Econpapers || Download paper

14
2006The Press as a Watchdog for Accounting Fraud. (2006). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:5:p:1001-1033.

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14
2008Managerial Empire Building and Firm Disclosure. (2008). Hope, Ole-Kristian ; Thomas, Wayne B.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:591-626.

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13
2009Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms Tax Rates. (2009). Lindsey, Bradley P. ; Dyreng, Scott D.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:5:p:1283-1316.

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13
2008The Debt-Contracting Value of Accounting Information and Loan Syndicate Structure. (2008). Vasvari, Florin P. ; BALL, RYAN ; BUSHMAN, ROBERT M.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:2:p:247-287.

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13
2009Financial Globalization, Governance, and the Evolution of the Home Bias. (2009). Kho, Bong-Chan ; Stulz, Ren M. ; Warnock, Francis E.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:2:p:597-635.

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13
2008Managerial Ownership and Accounting Conservatism. (2008). LaFond, Ryan ; Roychowdhury, Sugata . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:1:p:101-135.

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12
2003The Impact of SFAS No. 131 on Information and Monitoring. (2003). Berger, Philip G. ; Hann, Rebecca. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:163-223.

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12
2007Which Institutional Investors Trade Based on Private Information About Earnings and Returns?. (2007). BUSHEE, BRIAN J. ; GOODMAN, THEODORE H.. In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:289-321.

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200112
2003Are Selling, General, and Administrative Costs Sticky?. (2003). Anderson, Mark C. ; Janakiraman, Surya N. ; Banker, Rajiv D.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:1:p:47-63.

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12
2003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?. (2003). Miller, Darius P. ; Lang, Mark H. ; Lins, Karl V.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:317-345.

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12
2012Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most. (2012). Lins, Karl V. ; Maffett, Mark ; Lang, Mark . In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:729-774.

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12
2010The Information Content of Forward-Looking Statements in Corporate Filings-A Naïve Bayesian Machine Learning Approach. (2010). Li, Feng . In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:5:p:1049-1102.

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11
2010The q-Theory Approach to Understanding the Accrual Anomaly. (2010). Wu, Jin . In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:177-223.

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11
2007Effect of Analysts Optimism on Estimates of the Expected Rate of Return Implied by Earnings Forecasts. (2007). SOMMERS, GREGORY A. ; EASTON, PETER D.. In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:5:p:983-1015.

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11
2011The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports. (2011). Costello, Anna M. ; WITTENBERGMOERMAN, REGINA . In: Journal of Accounting Research. RePEc:bla:joares:v:49:y:2011:i:1:p:97-136.

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11
2010Debt Covenants and Accounting Conservatism. (2010). NIKOLAEV, VALERI V.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:51-89.

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11
2008Voluntary Disclosure, Earnings Quality, and Cost of Capital. (2008). Nanda, Dhananjay ; Olsson, Per ; Francis, Jennifer . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:1:p:53-99.

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11
2004Auditor Independence, Non-Audit Services, and Restatements: Was the U.S. Government Right?*. (2004). Scholz, Susan ; Palmrose, Zoe-Vonna ; Kinney, William R.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:3:p:561-588.

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10
2011Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions. (2011). Tan, Hongping ; WANG, SHIHENG ; Welker, Michael . In: Journal of Accounting Research. RePEc:bla:joares:v:49:y:2011:i:5:p:1307-1357.

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10

Citing documents used to compute impact factor 49:


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2014Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers and tax authorities view on investment behavior. (2014). Sureth, Caren ; Kortebusch, Pia ; Diller, Markus ; Schneider, Georg . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:167.

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2014Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. (2014). Hoi, Chun-Keung ; Wu, Qiang ; Hasan, Iftekhar ; Zhang, Hao . In: Research Discussion Papers. RePEc:hhs:bofrdp:2014_003.

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2014Corporate tax aggression and debt. (2014). Tucker, Alan L. ; Lin, Shannon ; Tong, Naqiong . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:40:y:2014:i:c:p:227-241.

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[Citation Analysis]
2014Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. (2014). Hoi, Chun Keung ; Wu, Qiang ; Hasan, Iftekhar ; Zhang, Hao . In: Journal of Financial Economics. RePEc:eee:jfinec:v:113:y:2014:i:1:p:109-130.

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2014Are female CFOs less tax aggressive? Evidence from tax aggressiveness. (2014). Francis, Bill B. ; Wu, Qiang ; Yan, Meng . In: Research Discussion Papers. RePEc:hhs:bofrdp:2014_016.

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[Citation Analysis]
2014Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation. (2014). Clinton, Sarah B. ; Woidtke, Tracie . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:59-78.

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[Citation Analysis]
2014Does a Firms Exposure to Ethical Issues Matter to Financial Markets? A Governance Perspective. (2014). Cormier, Denis ; Magnan, Michel . In: GREDEG Working Papers. RePEc:gre:wpaper:2014-32.

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[Citation Analysis]
2014Cost stickiness: state of the art of research and implications. (2014). Riehl, Anja ; Guenther, Thomas ; Roler, Richard . In: Metrika. RePEc:spr:metrik:v:24:y:2014:i:4:p:301-318.

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[Citation Analysis]
2014Does Religion Mitigate Tunneling? Evidence from Chinese Buddhism. (2014). Du, Xingqiang . In: Journal of Business Ethics. RePEc:kap:jbuset:v:125:y:2014:i:2:p:299-327.

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[Citation Analysis]
2014Organizational architecture and pro-social behavior : Three essays. (2014). Yin, H.. In: Other publications TiSEM. RePEc:tiu:tiutis:d9fb03b9-cf92-4667-bd94-60ef88d0060c.

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2014Thoughts on financial accounting and the banking industry. (2014). BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:384-395.

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2014The value of firms voluntary commitment to improve transparency: The case of special segments on Euronext. (2014). Kim, Abby . In: Journal of Corporate Finance. RePEc:eee:corfin:v:25:y:2014:i:c:p:342-359.

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2014Issues raised by studying DeFond and Zhang: What should audit researchers do?. (2014). Seo, Hojun ; Martin, Xiumin ; Frankel, Richard ; Lee, Joshua ; Donovan, John . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:327-338.

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2014Cash flow asymmetry: Causes and implications for conditional conservatism research. (2014). Collins, Daniel W. ; Tian, Xiaoli ; Hribar, Paul . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:173-200.

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2014BizWatts: A modular socio-technical energy management system for empowering commercial building occupants to conserve energy. (2014). TAYLOR, J. E. ; Jain, R. K. ; Gulbinas, R.. In: Applied Energy. RePEc:eee:appene:v:136:y:2014:i:c:p:1076-1084.

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2014Performance-sensitive debt: The intertwined effects of performance measurement and pricing grid asymmetry. (2014). Bannier, Christina E. ; Wiemann, Markus . In: CFS Working Paper Series. RePEc:zbw:cfswop:476.

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2014Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures. (2014). BURCA, Valentin . In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2014:i:3:p:33-42.

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2014Building reputation on the syndicated lending market: A participant bank perspective. (2014). Broihanne, Marie-Helene . In: Working Papers of LaRGE Research Center. RePEc:lar:wpaper:2014-02.

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2014Uncovered Equity Parity and rebalancing in international portfolios. (2014). CharlesP. Thomas, ; Curcuru, Stephanie E. ; Wongswan, Jon ; Warnock, Francis E.. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:47:y:2014:i:c:p:86-99.

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2014Does the independence of independent directors matter?. (2014). Pascual-Fuster, Bartolome ; Crespi-Cladera, Rafel . In: Journal of Corporate Finance. RePEc:eee:corfin:v:28:y:2014:i:c:p:116-134.

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[Citation Analysis]
2014Earnings Management and Performance in Family-Controlled Firms:Evidence from an Emerging Economy. (2014). Jara-Bertin, Mauricio. In: Serie Working Papers. RePEc:dsr:wpaper:01.

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2014Levelized Product Cost: Concept and Decision Relevance. (2014). Rohlfing-Bastian, Anna ; Reichelstein, Stefan . In: CESifo Working Paper Series. RePEc:ces:ceswps:_4590.

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2014Conservatism Correction for the Market-To-Book Ratio and Tobins q. (2014). Rajan, Madhav V. ; Reichelstein, Stefan ; McNichols, Maureen . In: CESifo Working Paper Series. RePEc:ces:ceswps:_4626.

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2014A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326.

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2014A Cross-Country Study on the Relationship between Financial Development and Earnings Management. (2014). Kimura, Fumihiko ; Yamaguchi, Tomoyasu ; Enomoto, Masahiro . In: Discussion Paper Series. RePEc:kob:dpaper:dp2013-34.

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2014Managerial optimism and earnings smoothing. (2014). Bouwman, Christa H. S., . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:41:y:2014:i:c:p:283-303.

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2014Opaque financial reports and R2: Revisited. (2014). Iskandar-Datta, Mai . In: Review of Financial Economics. RePEc:eee:revfin:v:23:y:2014:i:1:p:10-17.

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2014Detection of Earnings Management: The Best Fit Model in India. (2014). Goel, Sandeep . In: Accounting and Finance. RePEc:iaf:journl:y:2014:i:2:p:84-90.

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2014Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators. (2014). Vladu, Alina Beattrice ; Amat, Oriol ; Cuzdriorean, Dan Dacian . In: Economics Working Papers. RePEc:upf:upfgen:1434.

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2014Audit committee financial expertise and earnings management: The role of status. (2014). Donelson, Dain C. ; Badolato, Patrick G. ; Ege, Matthew . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:208-230.

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[Citation Analysis]
2014The political economy of share issue privatization: International evidence. (2014). Saffar, Walid . In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:24:y:2014:i:c:p:1-18.

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2014Industry concentration and corporate disclosure policy. (2014). Ali, Ashiq ; Klasa, Sandy ; Yeung, Eric . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:240-264.

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[Citation Analysis]
2014Roll a die and tell a lie – What affects honesty?. (2014). Siniver, Erez ; Arbel, Yuval ; Tobol, Yossef ; Bar-El, Ronen . In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:107:y:2014:i:pa:p:153-172.

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[Citation Analysis]
2014Knowledge, compensation, and firm value: An empirical analysis of firm communication. (2014). Li, Feng ; Nagar, Venky ; MINNIS, MICHAEL ; Rajan, Madhav. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:96-116.

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[Citation Analysis]
2014The value of firms voluntary commitment to improve transparency: The case of special segments on Euronext. (2014). Kim, Abby . In: Journal of Corporate Finance. RePEc:eee:corfin:v:25:y:2014:i:c:p:342-359.

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[Citation Analysis]
2014Corporate Transparency and Bond Liquidity. (2014). Fecht, Falko ; Fuss, Roland ; ROLAND FÜSS, ; Rindler, Philipp B.. In: Working Papers on Finance. RePEc:usg:sfwpfi:2014:04.

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[Citation Analysis]
2014Financial disclosure by SMEs listed on a semi-regulated market: evidence from the Euronext Free Market. (2014). Lardon, Andy ; Deloof, Marc . In: Small Business Economics. RePEc:kap:sbusec:v:42:y:2014:i:2:p:361-385.

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2014Do stock markets discipline US Bank Holding Companies: Just monitoring, or also influencing?. (2014). Baele, Lieven ; de Bruyckere, Valerie ; Vennet, Rudi Vander ; De Jonghe, Olivier . In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:29:y:2014:i:c:p:124-145.

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[Citation Analysis]
2014The Empirical Analysis of Liquidity. (2014). Subrahmanyam, Avanidhar ; Jacobsen, Stacey ; Holden, Craig W.. In: Foundations and Trends(R) in Finance. RePEc:now:fntfin:0500000044.

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2014Sovereign rating actions and the implied volatility of stock index options. (2014). ap Gwilym, Owain ; Tran, VU ; Alsakka, Rasha . In: International Review of Financial Analysis. RePEc:eee:finana:v:34:y:2014:i:c:p:101-113.

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[Citation Analysis]
2014Corporate tax aggressiveness, outside directors, and debt policy: An empirical analysis. (2014). Richardson, Grant ; Leung, Sidney Chi-Moon ; Lanis, Roman . In: Journal of Corporate Finance. RePEc:eee:corfin:v:25:y:2014:i:c:p:107-121.

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[Citation Analysis]
2014Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. (2014). Hoi, Chun-Keung ; Wu, Qiang ; Hasan, Iftekhar ; Zhang, Hao . In: Research Discussion Papers. RePEc:hhs:bofrdp:2014_003.

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[Citation Analysis]
2014Corporate tax aggression and debt. (2014). Tucker, Alan L. ; Lin, Shannon ; Tong, Naqiong . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:40:y:2014:i:c:p:227-241.

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[Citation Analysis]
2014Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. (2014). Hoi, Chun Keung ; Wu, Qiang ; Hasan, Iftekhar ; Zhang, Hao . In: Journal of Financial Economics. RePEc:eee:jfinec:v:113:y:2014:i:1:p:109-130.

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2014Are female CFOs less tax aggressive? Evidence from tax aggressiveness. (2014). Francis, Bill B. ; Wu, Qiang ; Yan, Meng . In: Research Discussion Papers. RePEc:hhs:bofrdp:2014_016.

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[Citation Analysis]
2014Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts. (2014). Schmittdiel, Heiner . In: Tinbergen Institute Discussion Papers. RePEc:tin:wpaper:20140048.

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[Citation Analysis]
2014Investor attention and stock market activity: Evidence from France. (2014). Aouadi, Amal ; Arouri, Mohamed . In: Working Papers. RePEc:ipg:wpaper:2014-405.

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2014Can Google searches help nowcast and forecast unemployment rates in the Visegrad Group countries?. (2014). Pavlicek, Jaroslav . In: Papers. RePEc:arx:papers:1408.6639.

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2014Nowcasting Tourist Arrivals to Prague: Google Econometrics. (2014). Zeynalov, Ayaz . In: MPRA Paper. RePEc:pra:mprapa:60945.

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[Citation Analysis]

Cites in year: CiY


Recent citations received in: 2014


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YearTitleSee
2014Political connections and operational performance of non-financial firms: New evidence from Poland. (2014). Jackowicz, Krzysztof ; Kozowski, ukasz ; Mielcarz, Pawe . In: Emerging Markets Review. RePEc:eee:ememar:v:20:y:2014:i:c:p:109-135.

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2014Bankruptcy risk induced by career concerns of regulators. (2014). Cadogan, Godfrey ; Cole, John A.. In: Finance Research Letters. RePEc:eee:finlet:v:11:y:2014:i:3:p:259-271.

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2014Broker-hosted investor conferences. (2014). Green, Clifton T. ; Markov, Stanimir ; Jame, Russell ; Subasi, Musa . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:142-166.

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[Citation Analysis]
2014Access to management and the informativeness of analyst research. (2014). Green, Clifton T. ; Markov, Stanimir ; Jame, Russell ; Subasi, Musa . In: Journal of Financial Economics. RePEc:eee:jfinec:v:114:y:2014:i:2:p:239-255.

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2014The Beauty Contest and Short-Term Trading. (2014). Cespa, Giovanni ; Vives, Xavier . In: CSEF Working Papers. RePEc:sef:csefwp:383.

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[Citation Analysis]

Recent citations received in: 2013


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YearTitleSee
2013CEO Pay and Firm Size: an Update after the Crisis. (2013). Landier, Augustin ; Gabaix, Xavier ; Sauvagnat, Julien . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:9498.

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2013The Real Costs of Disclosure. (2013). Edmans, Alex ; Heinle, Mirko ; Huang, Chong . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:9637.

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2013Experience-based corporate corruption and stock market volatility: Evidence from emerging markets. (2013). Demir, Ender ; Bilgin, Mehmet Huseyin ; Lau, Chi Keung Marco, . In: Emerging Markets Review. RePEc:eee:ememar:v:17:y:2013:i:c:p:1-13.

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2013Mandatory IFRS reporting and changes in enforcement. (2013). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:147-177.

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[Citation Analysis]
2013Tax avoidance and geographic earnings disclosure. (2013). Ma, Mark ; Thomas, Wayne B. ; Hope, Ole-Kristian . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:170-189.

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[Citation Analysis]
2013Disentangling mandatory IFRS reporting and changes in enforcement. (2013). Israeli, Doron ; Barth, Mary E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:178-188.

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[Citation Analysis]
2013Analyst coverage, optimism, and stock price crash risk: Evidence from China. (2013). Chan, Kam C. ; Yi, Zhihong ; Jiang, Xuanyu ; Xu, Nianhang . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:25:y:2013:i:c:p:217-239.

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2013Corporate Governance and Conservatism. (2013). Foroghi, Dariush ; Fallah, Zahra Nokhbeh ; Amiri, Hadi . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:3:y:2013:i:4:p:61-71.

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2013The Real Costs of Disclosure. (2013). Edmans, Alex ; Heinle, Mirko ; Huang, Chong . In: NBER Working Papers. RePEc:nbr:nberwo:19420.

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2013Management Influence on Investors: Evidence from Shareholder Votes on the Frequency of Say on Pay. (2013). Oesch, David ; Ferri, Fabrizio . In: Working Papers on Finance. RePEc:usg:sfwpfi:2013:29.

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[Citation Analysis]

Recent citations received in: 2012


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YearTitleSee
2012The social constitution of regulation: The endogenization of insider trading laws. (2012). Dirsmith, Mark W. ; Bozanic, Zahn ; Huddart, Steven . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:37:y:2012:i:7:p:461-481.

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2012The relationship between liquidity, corporate governance, and firm valuation: Evidence from Russia. (2012). Chen, Clara Chia-Sheng ; Li, Wei-Xuan ; French, Joseph J.. In: Emerging Markets Review. RePEc:eee:ememar:v:13:y:2012:i:4:p:465-477.

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2012Financial reporting opacity and informed trading by international institutional investors. (2012). Maffett, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:54:y:2012:i:2:p:201-220.

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2012The dynamic relation between short sellers, option traders, and aggregate returns. (2012). . In: MPRA Paper. RePEc:pra:mprapa:42566.

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[Citation Analysis]

Recent citations received in: 2011


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YearTitleSee
2011The economic consequences of increasing the international visibility of financial reports. (2011). Erkens, Michael ; Jeanjean, Thomas . In: Les Cahiers de Recherche. RePEc:ebg:heccah:0957.

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2011Some Thoughts on Accounting Research in Japanese Settings. (2011). Wang, Clare ; Verrecchia, Robert E.. In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2011:v:1:p:131-133.

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[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.