Citation analysis for Journal of Accounting and Economics / Elsevier

Journal of Accounting and Economics / Elsevier

1.26

Impact Factor

2.17

5-Years IF

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
1990		0.1	0.03	36	36	3	0.08	618	31		78	2	105 (17%)			0.04
1991		0.09		18	54	2	0.04	318	52		96		50 (15.7%)			0.04
1992	0.02	0.1	0.01	23	77	4	0.05	329	54	1	100	1	65 (19.8%)			0.04
1993	0.05	0.11	0.05	21	98	7	0.07	626	41	2	108	5	76 (12.1%)			0.05
1994	0.05	0.12	0.04	27	125	21	0.17	775	44	2	114	5	120 (15.5%)			0.05
1995	0.5	0.19	0.42	31	156	164	1.05	978	48	24	125	53	110 (11.2%)	4	0.13	0.07
1996	0.6	0.22	0.58	32	188	214	1.14	765	58	35	120	70	83 (10.8%)	4	0.13	0.09
1997	0.29	0.27	0.5	30	218	201	0.92	881	63	18	134	67	161 (18.3%)	3	0.1	0.09
1998	0.31	0.27	0.5	14	232	217	0.94	483	62	19	141	71	75 (15.5%)			0.1
1999	0.34	0.31	0.54	40	272	278	1.02	1032	44	15	134	72	133 (12.9%)	4	0.1	0.13
2000	0.54	0.4	0.81	35	307	408	1.33	676	54	29	147	119	127 (18.8%)	6	0.17	0.15
2001	0.57	0.4	0.72	20	327	559	1.71	1209	75	43	151	109	161 (13.3%)	13	0.65	0.15
2002	0.44	0.42	0.55	17	344	369	1.07	834	55	24	139	76	81 (9.7%)	3	0.18	0.18
2003	1.7	0.44	1.17	45	389	630	1.62	881	37	63	126	148	130 (14.8%)	25	0.56	0.18
2004	0.66	0.49	0.9	27	416	537	1.29	569	62	41	157	141	75 (13.2%)	5	0.19	0.2
2005	0.75	0.53	1.24	26	442	834	1.89	1104	72	54	144	179	170 (15.4%)	14	0.54	0.21
2006	0.98	0.51	1.58	33	475	890	1.87	681	53	52	135	213	71 (10.4%)	11	0.33	0.2
2007	1.27	0.44	1.39	34	509	873	1.72	518	59	75	148	205	89 (17.2%)	7	0.21	0.18
2008	0.88	0.47	1.41	42	551	1151	2.09	551	67	59	165	232	90 (16.3%)	15	0.36	0.2
2009	0.8	0.47	1.34	29	580	979	1.69	333	76	61	162	217	69 (20.7%)	7	0.24	0.19
2010	1.06	0.44	1.7	36	616	1663	2.7	657	71	75	164	278	108 (16.4%)	15	0.42	0.16
2011	1.09	0.51	1.37	44	660	1564	2.37	313	65	71	174	239	37 (11.8%)	10	0.23	0.2
2012	1.21	0.56	1.31	37	697	1604	2.3	252	80	97	185	243	41 (16.3%)	13	0.35	0.21
2013	1.26	0.66	1.89	38	735	2072	2.82	169	81	102	188	355	31 (18.3%)	11	0.29	0.23
2014	1.2	0.67	1.88	28	763	2085	2.73	80	75	90	184	345	13 (16.3%)	10	0.36	0.22
2015	1.26	0.82	2.17	37	800	2305	2.88	27	66	83	183	398	10 (37%)	13	0.35	0.27

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:

#	Year	Title	Cited
1	2005	The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73. Full description at Econpapers \|\| Download paper	329
2	1985	The effect of bonus schemes on accounting decisions. (1985). Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107. Full description at Econpapers \|\| Download paper	325
3	2005	Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197. Full description at Econpapers \|\| Download paper	300
4	2001	Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440. Full description at Econpapers \|\| Download paper	298
5	1995	Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208. Full description at Econpapers \|\| Download paper	291
6	1997	Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126. Full description at Econpapers \|\| Download paper	272
7	2000	The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51. Full description at Econpapers \|\| Download paper	253
8	1981	Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199. Full description at Econpapers \|\| Download paper	240
9	1997	The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37. Full description at Econpapers \|\| Download paper	240
10	2001	Capital markets research in accounting. (2001). KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231. Full description at Econpapers \|\| Download paper	225
11	1985	Corporate performance and managerial remuneration : An empirical analysis. (1985). Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42. Full description at Econpapers \|\| Download paper	218
12	2002	Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400. Full description at Econpapers \|\| Download paper	215
13	1983	Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194. Full description at Econpapers \|\| Download paper	209
14	2001	Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180. Full description at Econpapers \|\| Download paper	187
15	1990	Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. (1990). Thomas, Jacob K. ; Bernard, Victor L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340. Full description at Econpapers \|\| Download paper	186
16	2002	Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Fan, Joseph P. H., ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425. Full description at Econpapers \|\| Download paper	180
17	1994	Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. (1994). Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42. Full description at Econpapers \|\| Download paper	178
18	1986	Predicting takeover targets : A methodological and empirical analysis. (1986). Palepu, Krishna G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:1:p:3-35. Full description at Econpapers \|\| Download paper	177
19	1999	The use of equity grants to manage optimal equity incentive levels. (1999). Core, John ; Guay, Wayne . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184. Full description at Econpapers \|\| Download paper	176
20	1989	Firm characteristics and analyst following. (1989). Bhushan, Ravi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274. Full description at Econpapers \|\| Download paper	168
21	2002	Stock options for undiversified executives. (2002). Murphy, Kevin ; Hall, Brian J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42. Full description at Econpapers \|\| Download paper	165
22	2006	Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370. Full description at Econpapers \|\| Download paper	162
23	1994	Debt covenant violation and manipulation of accruals. (1994). Jiambalvo, James ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176. Full description at Econpapers \|\| Download paper	155
24	1993	Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. (1993). Gaver, Jennifer J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:125-160. Full description at Econpapers \|\| Download paper	154
25	2001	Financial accounting information and corporate governance. (2001). Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333. Full description at Econpapers \|\| Download paper	150
26	2001	The relevance of the value-relevance literature for financial accounting standard setting. (2001). Watts, Ross ; Holthausen, Robert W.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75. Full description at Econpapers \|\| Download paper	145
27	1991	Executive incentives and the horizon problem : An empirical investigation. (1991). Dechow, Patricia M. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89. Full description at Econpapers \|\| Download paper	145
28	2003	Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270. Full description at Econpapers \|\| Download paper	144
29	2005	The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327. Full description at Econpapers \|\| Download paper	139
30	1996	The pricing of discretionary accruals. (1996). Subramanyam, K. R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:249-281. Full description at Econpapers \|\| Download paper	130
31	1993	Board composition, ownership structure, and hostile takeovers. (1993). Shivdasani, Anil . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:167-198. Full description at Econpapers \|\| Download paper	128
32	1986	Information quality and the valuation of new issues. (1986). Titman, Sheridan ; Trueman, Brett . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:2:p:159-172. Full description at Econpapers \|\| Download paper	125
33	1993	Financial performance surrounding CEO turnover. (1993). Zimmerman, Jerold ; Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:273-315. Full description at Econpapers \|\| Download paper	124
34	2005	Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128. Full description at Econpapers \|\| Download paper	123
35	1997	Changes in the value-relevance of earnings and book values over the past forty years. (1997). Collins, Daniel W. ; Weiss, Ira S. ; Maydew, Edward L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:39-67. Full description at Econpapers \|\| Download paper	122
36	2001	Empirical research on accounting choice. (2001). Vincent, Linda ; Lys, Thomas Z. ; Fields, Thomas D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307. Full description at Econpapers \|\| Download paper	120
37	1985	Executive compensation, management turnover, and firm performance : An empirical investigation. (1985). Coughlan, Anne T. ; Schmidt, Ronald M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:43-66. Full description at Econpapers \|\| Download paper	117
38	2010	Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401. Full description at Econpapers \|\| Download paper	116
39	1998	Underwriting relationships, analysts earnings forecasts and investment recommendations. (1998). Lin, Hsiou-Wei ; McNichols, Maureen F.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:25:y:1998:i:1:p:101-127. Full description at Econpapers \|\| Download paper	115
40	2002	The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204. Full description at Econpapers \|\| Download paper	113
41	2003	Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386. Full description at Econpapers \|\| Download paper	112
42	1995	Annual bonus schemes and the manipulation of earnings. (1995). Larcker, David F. ; Holthausen, Robert W. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:1:p:29-74. Full description at Econpapers \|\| Download paper	108
43	2001	The relevance of the value relevance literature for financial accounting standard setting: another view. (2001). Barth, Mary E. ; Beaver, William H. ; Landsman, Wayne R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:77-104. Full description at Econpapers \|\| Download paper	104
44	2000	CEO stock option awards and the timing of corporate voluntary disclosures. (2000). Aboody, David ; Kasznik, Ron . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:73-100. Full description at Econpapers \|\| Download paper	104
45	2010	A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178. Full description at Econpapers \|\| Download paper	103
46	1995	Auditor brand name reputations and industry specializations. (1995). Craswell, Allen T. ; Taylor, Stephen L. ; Francis, Jere R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:20:y:1995:i:3:p:297-322. Full description at Econpapers \|\| Download paper	100
47	1996	Employee stock option exercises an empirical analysis. (1996). Huddart, Steven ; Lang, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:21:y:1996:i:1:p:5-43. Full description at Econpapers \|\| Download paper	100
48	2010	On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205. Full description at Econpapers \|\| Download paper	98
49	2002	Empirical evidence on the relation between stock option compensation and risk taking. (2002). Rajgopal, Shivaram ; Shevlin, Terry . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:145-171. Full description at Econpapers \|\| Download paper	97
50	1989	An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. (1989). Collins, Daniel W. ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:143-181. Full description at Econpapers \|\| Download paper	96

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2005	The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73. Full description at Econpapers \|\| Download paper	138
2	2001	Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440. Full description at Econpapers \|\| Download paper	122
3	2005	Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197. Full description at Econpapers \|\| Download paper	113
4	2006	Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370. Full description at Econpapers \|\| Download paper	85
5	2002	Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400. Full description at Econpapers \|\| Download paper	84
6	2010	A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178. Full description at Econpapers \|\| Download paper	75
7	2010	Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401. Full description at Econpapers \|\| Download paper	75
8	1985	The effect of bonus schemes on accounting decisions. (1985). Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107. Full description at Econpapers \|\| Download paper	74
9	2002	Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Fan, Joseph P. H., ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425. Full description at Econpapers \|\| Download paper	68
10	2010	On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205. Full description at Econpapers \|\| Download paper	58
11	1997	Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126. Full description at Econpapers \|\| Download paper	57
12	2001	Capital markets research in accounting. (2001). KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231. Full description at Econpapers \|\| Download paper	56
13	2010	Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19. Full description at Econpapers \|\| Download paper	56
14	2001	Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180. Full description at Econpapers \|\| Download paper	55
15	1983	Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194. Full description at Econpapers \|\| Download paper	52
16	2005	The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327. Full description at Econpapers \|\| Download paper	52
17	1995	Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208. Full description at Econpapers \|\| Download paper	52
18	1997	The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37. Full description at Econpapers \|\| Download paper	51
19	1981	Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199. Full description at Econpapers \|\| Download paper	50
20	2000	The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51. Full description at Econpapers \|\| Download paper	49
21	2010	The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343. Full description at Econpapers \|\| Download paper	48
22	2007	Corporate disclosures by family firms. (2007). Ali, Ashiq ; Chen, Tai-Yuan ; Radhakrishnan, Suresh . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:44:y:2007:i:1-2:p:238-286. Full description at Econpapers \|\| Download paper	46
23	1990	Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. (1990). Thomas, Jacob K. ; Bernard, Victor L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340. Full description at Econpapers \|\| Download paper	45
24	1994	Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. (1994). Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42. Full description at Econpapers \|\| Download paper	45
25	2003	Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270. Full description at Econpapers \|\| Download paper	42
26	1991	Executive incentives and the horizon problem : An empirical investigation. (1991). Dechow, Patricia M. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89. Full description at Econpapers \|\| Download paper	42
27	1999	The use of equity grants to manage optimal equity incentive levels. (1999). Core, John ; Guay, Wayne . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184. Full description at Econpapers \|\| Download paper	42
28	1989	Firm characteristics and analyst following. (1989). Bhushan, Ravi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274. Full description at Econpapers \|\| Download paper	41
29	1999	Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects. (1999). Ahmed, Anwer S. ; THOMAS, SHAWN ; Takeda, Carolyn. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:1:p:1-25. Full description at Econpapers \|\| Download paper	40
30	1994	Debt covenant violation and manipulation of accruals. (1994). Jiambalvo, James ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176. Full description at Econpapers \|\| Download paper	39
31	1985	Corporate performance and managerial remuneration : An empirical analysis. (1985). Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42. Full description at Econpapers \|\| Download paper	38
32	2001	Financial accounting information and corporate governance. (2001). Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333. Full description at Econpapers \|\| Download paper	37
33	2003	Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386. Full description at Econpapers \|\| Download paper	37
34	2005	Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128. Full description at Econpapers \|\| Download paper	37
35	2008	State ownership, the institutional environment, and auditor choice: Evidence from China. (2008). Xia, Lijun ; Wong, T. J. ; Wang, Qian . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:46:y:2008:i:1:p:112-134. Full description at Econpapers \|\| Download paper	36
36	2006	The effects of corporate governance on firms credit ratings. (2006). Collins, Daniel W. ; LaFond, Ryan ; Ashbaugh-Skaife, Hollis. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:203-243. Full description at Econpapers \|\| Download paper	36
37	1996	The capitalization, amortization, and value-relevance of R&D. (1996). Lev, Baruch ; Sougiannis, Theodore . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:21:y:1996:i:1:p:107-138. Full description at Econpapers \|\| Download paper	35
38	2002	Stock options for undiversified executives. (2002). Murphy, Kevin ; Hall, Brian J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42. Full description at Econpapers \|\| Download paper	35
39	2011	Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Ng, Anthony C. ; Srinidhi, Bin . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338. Full description at Econpapers \|\| Download paper	35
40	2002	The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204. Full description at Econpapers \|\| Download paper	32
41	2010	The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234. Full description at Econpapers \|\| Download paper	32
42	2012	Globalizing the boardroomâThe effects of foreign directors on corporate governance and firm performance. (2012). masulis, ronald ; Wang, Cong ; Xie, Fei . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:3:p:527-554. Full description at Econpapers \|\| Download paper	31
43	2001	Empirical research on accounting choice. (2001). Vincent, Linda ; Lys, Thomas Z. ; Fields, Thomas D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307. Full description at Econpapers \|\| Download paper	31
44	2001	The relevance of the value relevance literature for financial accounting standard setting: another view. (2001). Barth, Mary E. ; Beaver, William H. ; Landsman, Wayne R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:77-104. Full description at Econpapers \|\| Download paper	30
45	2004	Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342. Full description at Econpapers \|\| Download paper	29
46	1996	The pricing of discretionary accruals. (1996). Subramanyam, K. R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:249-281. Full description at Econpapers \|\| Download paper	29
47	2005	Accrual reliability, earnings persistence and stock prices. (2005). Tuna, Irem ; RICHARDSON, SCOTT A. ; Sloan, Richard G. ; Soliman, Mark T.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:3:p:437-485. Full description at Econpapers \|\| Download paper	29
48	2001	The relevance of the value-relevance literature for financial accounting standard setting. (2001). Watts, Ross ; Holthausen, Robert W.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75. Full description at Econpapers \|\| Download paper	29
49	1997	Smoothing income in anticipation of future earnings. (1997). Park, Chul W. ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:23:y:1997:i:2:p:115-139. Full description at Econpapers \|\| Download paper	28
50	2011	The quality of accounting information in politically connected firms. (2011). Parsley, David ; Chaney, Paul K. ; Faccio, Mara . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:58-76. Full description at Econpapers \|\| Download paper	28

Citing documents used to compute impact factor 83:

Year	Title
2015	Regional Economic Activity and Stock Returns. (2015). Smajlbegovic, Esad. In: 2015 Papers. RePEc:jmp:jm2015:psm196. Full description at Econpapers \|\| Download paper
2015	The effect of board directors from countries with different genetic diversity levels on corporate performance. (2015). Delis, Manthos D ; Pasiouras, Fotios ; Hasan, Iftekhar ; Gaganis, Chrysovalantis . In: Research Discussion Papers. RePEc:bof:bofrdp:urn:nbn:fi:bof-201508181353. Full description at Econpapers \|\| Download paper
2015	The Effect of Board Directors from Countries with Different Genetic Diversity Levels on Corporate Performance. (2015). Pasiouras, Fotios ; HASAN, IFTEKHAR ; Delis, Manthos ; Gaganis, Chrysovalantis . In: MPRA Paper. RePEc:pra:mprapa:64905. Full description at Econpapers \|\| Download paper
2015	The effect of board directors from countries with different genetic diversity levels on corporate performance. (2015). HASAN, IFTEKHAR ; Pasiouras, Fotios ; Gaganis, Chrysovalantis . In: Research Discussion Papers. RePEc:hhs:bofrdp:2015_014. Full description at Econpapers \|\| Download paper
2015	The effect of board directors from countries with different genetic diversity levels on corporate performance. (2015). Pasiouras, Fotios ; HASAN, IFTEKHAR ; Delis, Manthos ; Gaganis, Chrysovalantis . In: Research Discussion Papers. RePEc:bof:bofrdp:2015_014. Full description at Econpapers \|\| Download paper
2015	Assessing financial reporting quality of family firms: The auditors×³ perspective. (2015). Ghosh, Aloke ; Tang, Charles Y. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:1:p:95-116. Full description at Econpapers \|\| Download paper
2015	Sharing Risk with the Government: How Taxes Affect Corporate Risk-Taking. (2015). Ljungqvist, Alexander ; Zuo, Luo ; Zhang, Liandong . In: NBER Working Papers. RePEc:nbr:nberwo:21834. Full description at Econpapers \|\| Download paper
2015	Lobbying on Regulatory Enforcement Actions: Evidence from Banking. (2015). Lambert, Thomas. In: HIT-REFINED Working Paper Series. RePEc:hit:remfce:28. Full description at Econpapers \|\| Download paper
2015	The revolving door and the SECâs enforcement outcomes: Initial evidence from civil litigation. (2015). Dehaan, ED ; Rajgopal, Shivaram ; Koh, Kevin ; Kedia, Simi . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:65-96. Full description at Econpapers \|\| Download paper
2015	Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns. (2015). Eichfelder, Sebastian ; Lau, Mona . In: FEMM Working Papers. RePEc:mag:wpaper:150019. Full description at Econpapers \|\| Download paper
2015	Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns. (2015). Eichfelder, Sebastian ; Lau, Mona . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:195. Full description at Econpapers \|\| Download paper
2015	Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns. (2015). Lau, Mona ; Eichfelder, Sebastian . In: Discussion Papers. RePEc:zbw:fubsbe:201533. Full description at Econpapers \|\| Download paper
2015	Impact of the Dodd-Frank act on credit ratings. (2015). Palia, Darius ; Dimitrov, Valentin ; Tang, Leo . In: Journal of Financial Economics. RePEc:eee:jfinec:v:115:y:2015:i:3:p:505-520. Full description at Econpapers \|\| Download paper
2015	On the efficiency of intra-industry information transfers: The dilution of the overreaction anomaly. (2015). Trottier, Kim ; Chung, Dennis Y ; Hrazdil, Karel . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:60:y:2015:i:c:p:153-167. Full description at Econpapers \|\| Download paper
2015	What is the value of sell-side analysts? Evidence from coverage changes â A discussion. (2015). Hansen, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:58-64. Full description at Econpapers \|\| Download paper
2015	The Effect of Investor Attention on the Pricing of Seasoned Equity Offerings. (2015). Pinto-Gutierrez, Cristian. In: Serie Working Papers. RePEc:dsr:wpaper:20. Full description at Econpapers \|\| Download paper
2015	Vertical Integration and Value Relevance: Empirical Evidence from Oil and Gas Producers. (2015). Misund, BÃÂ¥rd. In: UiS Working Papers in Economics and Finance. RePEc:hhs:stavef:2015_014. Full description at Econpapers \|\| Download paper
2015	The JOBS Act and IPO volume: Evidence that disclosure costs affect the IPO decision. (2015). Field, Laura Casares ; Dambra, Michael ; Gustafson, Matthew T.. In: Journal of Financial Economics. RePEc:eee:jfinec:v:116:y:2015:i:1:p:121-143. Full description at Econpapers \|\| Download paper
2015	Product market competition and analyst forecasting activity: International evidence. (2015). Haw, In-Mu ; Lee, Jay Junghun ; Hu, Bingbing . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:56:y:2015:i:c:p:48-60. Full description at Econpapers \|\| Download paper
2015	The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets. (2015). Moumen, Nejia ; Hussainey, Khaled ; Ben Othman, Hakim . In: Research in International Business and Finance. RePEc:eee:riibaf:v:34:y:2015:i:c:p:177-204. Full description at Econpapers \|\| Download paper
2015	The effect of institutional ownership on firm transparency and information production. (2015). White, Joshua ; Boone, Audra L. In: Journal of Financial Economics. RePEc:eee:jfinec:v:117:y:2015:i:3:p:508-533. Full description at Econpapers \|\| Download paper
2015	The Effects of Corporate Governance and Product Market Competition on Analysts Forecasts: Evidence from the Brazilian Capital Market. (2015). Feres, Jose Elias ; Dalmacio, Flavia Zoboli . In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:3:p:316-339. Full description at Econpapers \|\| Download paper
2015	Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime. (2015). Leuz, Christian ; Gipper, Brandon ; Maffett, Mark . In: NBER Working Papers. RePEc:nbr:nberwo:21530. Full description at Econpapers \|\| Download paper
2015	The Effect of 2011 Revised Code of Corporate Governance on Pricing Behaviour of Nigerian Auditors. (2015). Abdulmalik, Salau O ; Ahmad, Ayoib Che . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2015:y:2015:i:4:id:149:p:45-65. Full description at Econpapers \|\| Download paper
2015	Board Reforms and Firm Value: Worldwide Evidence. (2015). Taboada, Alvaro ; Li, XI ; Hung, Mingyi ; Fauver, Larry . In: HKUST IEMS Working Paper Series. RePEc:hku:wpaper:201520. Full description at Econpapers \|\| Download paper
2015	Social Capital, Trust, and Firm Performance during the Financial Crisis. (2015). Servaes, Henri ; Tamayo, Ane ; Lins, Karl. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:10399. Full description at Econpapers \|\| Download paper
2015	Corporate social responsibility and media coverage. (2015). Cahan, Steven F ; Nguyen, Nhut H ; Chen, LI. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:59:y:2015:i:c:p:409-422. Full description at Econpapers \|\| Download paper
2015	Evidence on the outcome of Say-On-Pay votes: How managers, directors, and shareholders respond. (2015). Campbell, Colin T. ; Harman, Yvette S. ; Brunarski, Kelly R.. In: Journal of Corporate Finance. RePEc:eee:corfin:v:30:y:2015:i:c:p:132-149. Full description at Econpapers \|\| Download paper
2015	Outsourcing Shareholder Voting to Proxy Advisory Firms. (2015). Larcker, David F ; Ormazabal, Gaizka ; McCall, Allan L. In: Journal of Law and Economics. RePEc:ucp:jlawec:doi:10.1086/682910. Full description at Econpapers \|\| Download paper
2015	Suspect CEOs, unethical culture, and corporate misbehavior. (2015). Biggerstaff, Lee ; Puckett, Andy ; Cicero, David C.. In: Journal of Financial Economics. RePEc:eee:jfinec:v:117:y:2015:i:1:p:98-121. Full description at Econpapers \|\| Download paper
2015	Do managers manipulate earnings prior to management buyouts?. (2015). Renneboog, Luc ; Mao, Yaping . In: Journal of Corporate Finance. RePEc:eee:corfin:v:35:y:2015:i:c:p:43-61. Full description at Econpapers \|\| Download paper
2015	Accounting quality, information risk and implied volatility around earnings announcements. (2015). Tsekrekos, Andrianos ; Anagnostopoulou, Seraina. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:34:y:2015:i:c:p:188-207. Full description at Econpapers \|\| Download paper
2015	Do financial market developments influence accounting practices? Credit default swaps and borrowers×³ reporting conservatism. (2015). Roychowdhury, Sugata ; Martin, Xiumin . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:59:y:2015:i:1:p:80-104. Full description at Econpapers \|\| Download paper
2015	Managerial discretion over initial earnings forecasts. (2015). Iwasaki, Takuya ; Shuto, Akinobu ; Kitagawa, Norio . In: CARF F-Series. RePEc:cfi:fseres:cf369. Full description at Econpapers \|\| Download paper
2015	Management Earnings Forecasts as a Performance Target in Executive Compensation Contracts. (2015). Otomasa, Shota ; Shuto, Akinobu ; Shiiba, Atsushi . In: CARF F-Series. RePEc:cfi:fseres:cf368. Full description at Econpapers \|\| Download paper
2015	Strategic silence, insider selling and litigation risk. (2015). Billings, Mary Brooke ; Cedergren, Matthew C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:59:y:2015:i:2:p:119-142. Full description at Econpapers \|\| Download paper
2015	How do analysts interpret management range forecasts?. (2015). Zhang, LI ; Zarowin, Paul ; Tang, Michael . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:42:y:2015:i:c:p:48-66. Full description at Econpapers \|\| Download paper
2015	On guidance and volatility. (2015). Billings, Mary Brooke ; Lev, Baruch ; Jennings, Robert . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:161-180. Full description at Econpapers \|\| Download paper
2015	Mandatory disclosure and asymmetry in financial reporting. (2015). Bertomeu, Jeremy ; Magee, Robert P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:59:y:2015:i:2:p:284-299. Full description at Econpapers \|\| Download paper
2015	âTwisting wordsâ? A study of the construction and reconstruction of reliability in financial reporting standard-setting. (2015). Erb, Carsten ; Pelger, Christoph . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:40:y:2015:i:c:p:13-40. Full description at Econpapers \|\| Download paper
2015	PlanificaciÃ³n fiscal y Gobierno Corporativo en las empresas cotizadas espaÃ±olas. (2015). Mayoral, Juan Monterrey ; Segura, Amparo Sanchez . In: Hacienda PÃºblica EspaÃ±ola. RePEc:hpe:journl:y:2015:v:214:i:3:p:55-89. Full description at Econpapers \|\| Download paper
2015	The Determinants of Effective Tax Rates: Firmsâ Characteristics and Corporate Governance. (2015). Martins, Ana Isabel ; Brando, Elisio ; Cerqueira, Antonio . In: FEP Working Papers. RePEc:por:fepwps:567. Full description at Econpapers \|\| Download paper
2015	Does corporate governance influence corporate risk-taking? Evidence from the Institutional Shareholders Services (ISS). (2015). Jiraporn, Pornsit ; Tong, Shenghui ; Chatjuthamard, Pattanaporn . In: Finance Research Letters. RePEc:eee:finlet:v:13:y:2015:i:c:p:105-112. Full description at Econpapers \|\| Download paper
2015	Evidence for the existence of downward real earnings management. (2015). Francis, Bill ; Li, Lingxiang ; Hasan, Iftekhar . In: Research Discussion Papers. RePEc:bof:bofrdp:urn:nbn:fi:bof-201508131351. Full description at Econpapers \|\| Download paper
2015	Evidence for the Existence of Downward Real Earnings Management. (2015). HASAN, IFTEKHAR ; Li, Lingxiang ; Francis, Bill . In: Research Discussion Papers. RePEc:hhs:bofrdp:2015_013. Full description at Econpapers \|\| Download paper
2015	Stock liquidity and managerial short-termism. (2015). Chen, Yangyang ; Rhee, Ghon S ; Veeraraghavan, Madhu ; Zolotoy, Leon . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:60:y:2015:i:c:p:44-59. Full description at Econpapers \|\| Download paper
2015	Vertical Integration and Value Relevance: Empirical Evidence from Oil and Gas Producers. (2015). Misund, BÃÂ¥rd. In: UiS Working Papers in Economics and Finance. RePEc:hhs:stavef:2015_014. Full description at Econpapers \|\| Download paper
2015	Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice. (2015). Libby, Robert ; Seybert, Nicholas ; Rennekamp, Kristina M. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:47:y:2015:i:c:p:25-42. Full description at Econpapers \|\| Download paper
2015	Evidence for the existence of downward real earnings management. (2015). HASAN, IFTEKHAR ; Li, Lingxiang ; Francis, Bill . In: Research Discussion Papers. RePEc:bof:bofrdp:2015_013. Full description at Econpapers \|\| Download paper
2015	Do scaling and selection explain earnings discontinuities?. (2015). Burgstahler, David ; Chuk, Elizabeth . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:1:p:168-186. Full description at Econpapers \|\| Download paper
2015	The impact of personal attributes on corporate insider trading. (2015). Korczak, Adriana ; Hillier, David . In: Journal of Corporate Finance. RePEc:eee:corfin:v:30:y:2015:i:c:p:150-167. Full description at Econpapers \|\| Download paper
2015	Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?. (2015). Guo, Jun ; Zhang, Yan ; Ma, Tongshu ; Huang, Pinghsun . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:54:y:2015:i:c:p:30-45. Full description at Econpapers \|\| Download paper
2015	Insider trading restrictions and corporate risk-taking. (2015). Kusnadi, Yuanto . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:35:y:2015:i:pa:p:125-142. Full description at Econpapers \|\| Download paper
2015	Delayed disclosure of insider trades: Incentives for and indicators of future performance?. (2015). Chang, Millicent ; Watson, Iain . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:35:y:2015:i:pa:p:182-197. Full description at Econpapers \|\| Download paper
2015	Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC. (2015). Al-Hadi, Ahmed ; Hossain, Mahmud ; Taylor, Grantley . In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:29:y:2015:i:c:p:66-98. Full description at Econpapers \|\| Download paper
2015	The information content of R&D reductions. (2015). Chan, Konan ; Lin, Yueh-Hsiang . In: Journal of Empirical Finance. RePEc:eee:empfin:v:34:y:2015:i:c:p:131-155. Full description at Econpapers \|\| Download paper
2015	Discussion of delegated trade and the pricing of public and private information. (2015). Bloomfield, Matthew J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:104-109. Full description at Econpapers \|\| Download paper
2015	Labor Protection Laws and Bank Loan Contracting. (2015). Alimov, Azizjon . In: Journal of Law and Economics. RePEc:ucp:jlawec:doi:10.1086/682908. Full description at Econpapers \|\| Download paper
2015	Analysis of earnings management influence on the investment efficiency of listed Chinese companies. (2015). Luo, Fuyan ; Huang, Dengshi . In: Journal of Empirical Finance. RePEc:eee:empfin:v:34:y:2015:i:c:p:60-78. Full description at Econpapers \|\| Download paper
2015	Small World of Inter-firm Network an Firms Acquisition Behaviour - An Evidence from India. (2015). Biswas, Shreya . In: MPRA Paper. RePEc:pra:mprapa:67508. Full description at Econpapers \|\| Download paper
2015	Executivesâ professional ties along the supply chain: The impact on partnership sustainability and firm risk. (2015). Sun, Jiong . In: Journal of Financial Stability. RePEc:eee:finsta:v:20:y:2015:i:c:p:144-154. Full description at Econpapers \|\| Download paper
2015	Business Networks and Crisis Performance: Professional, Political, and Family Ties. (2015). Carney, Richard W ; Child, Travers Barclay . In: Tinbergen Institute Discussion Papers. RePEc:tin:wpaper:20150135. Full description at Econpapers \|\| Download paper
2015	Disproportionate insider control and board of director characteristics. (2015). Baran, Lindsay ; Forst, Arno . In: Journal of Corporate Finance. RePEc:eee:corfin:v:35:y:2015:i:c:p:62-80. Full description at Econpapers \|\| Download paper
2015	Corporate governance, firm value and risk: Past, present, and future. (2015). faff, robert ; Balachandran, Balasingham . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:35:y:2015:i:pa:p:1-12. Full description at Econpapers \|\| Download paper
2015	Credit Ratings and Acquisitions. (2015). Servaes, Henri ; Petmezas, Dimitris ; Aktas, Nihat ; Karampatsas, Nikolaos . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:10719. Full description at Econpapers \|\| Download paper
2015	Do credit rating concerns lead to better corporate governance? Evidence from Korea. (2015). Bereskin, Frederick L ; Oh, Frederick Dongchuhl ; Kim, Bushik . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:35:y:2015:i:pb:p:592-608. Full description at Econpapers \|\| Download paper
2015	Informed trade and idiosyncratic return variation. (2015). Kang, Moonsoo. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:44:y:2015:i:3:p:551-572. Full description at Econpapers \|\| Download paper
2015	Options market makers×³ hedging and informed trading: Theory and evidence. (2015). Mello, Antonio S. ; Huh, Sahn-Wook ; Lin, Hao . In: Journal of Financial Markets. RePEc:eee:finmar:v:23:y:2015:i:c:p:26-58. Full description at Econpapers \|\| Download paper
2015	The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession. (2015). Leuz, Christian ; BrÃÂ¼ggemann, Ulf ; Christensen, Hans B. ; Bruggemann, Ulf ; Bloomfield, Matthew J.. In: NBER Working Papers. RePEc:nbr:nberwo:20888. Full description at Econpapers \|\| Download paper
2015	Sins of Omission in Value Relevance Empirical Studies. (2015). Onali, Enrico ; Ginesti, Gianluca . In: MPRA Paper. RePEc:pra:mprapa:64265. Full description at Econpapers \|\| Download paper
2015	Post-Earnings-Announcement Drift in Global Markets: Evidence from an Information Shock. (2015). Hung, Mingyi ; Li, XI. In: HKUST IEMS Working Paper Series. RePEc:hku:wpaper:201517. Full description at Econpapers \|\| Download paper
2015	Transplanting Anglo-American accounting oversight boards to a diverse institutional context. (2015). Caramanis, Constantinos ; Leventis, Stergios ; Dedoulis, Emmanouil . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:42:y:2015:i:c:p:12-31. Full description at Econpapers \|\| Download paper
2015	What drives the comparability effect of mandatory IFRS adoption?. (2015). Cascino, Stefano ; Gassen, Joachim . In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:57682. Full description at Econpapers \|\| Download paper
2015	Earnings management and participation in accounting standard-setting. (2015). Palan, Stefan ; Konigsgruber, Roland . In: Central European Journal of Operations Research. RePEc:spr:cejnor:v:23:y:2015:i:1:p:31-52. Full description at Econpapers \|\| Download paper
2015	The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession. (2015). Leuz, Christian ; Bloomfield, Matthew J ; Bruggemann, Ulf . In: CESifo Working Paper Series. RePEc:ces:ceswps:_5661. Full description at Econpapers \|\| Download paper
2015	INTERNATIONAL STANDARDS FOR FINANCIAL REPORTING: HARMONIZATION IN MACEDONIA. (2015). Blazeska, Daliborka ; Ristovska, Natasha ; Kozuharov, Sasho . In: UTMS Journal of Economics. RePEc:ris:utmsje:0151. Full description at Econpapers \|\| Download paper
2015	Financial market misconduct and agency conflicts: A synthesis and future directions. (2015). Cumming, Douglas ; Johan, Sofia ; Dannhauser, Robert . In: Journal of Corporate Finance. RePEc:eee:corfin:v:34:y:2015:i:c:p:150-168. Full description at Econpapers \|\| Download paper
2015	Textual analysis and international financial reporting: Large sample evidence. (2015). Lang, Mark ; Stice-Lawrence, Lorien . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:110-135. Full description at Econpapers \|\| Download paper
2015	The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession. (2015). Leuz, Christian ; Bruggemann, Ulf ; Bloomfield, Matthew J. In: Annual Conference 2015 (Muenster): Economic Development - Theory and Policy. RePEc:zbw:vfsc15:112850. Full description at Econpapers \|\| Download paper
2015	The information content of unexpected stock returns: Evidence from intellectual capital. (2015). Lin, Yi-Mien ; Liu, Chih-Liang ; Chao, Chin-Fang ; Lee, Chih-Chen . In: International Review of Economics & Finance. RePEc:eee:reveco:v:37:y:2015:i:c:p:208-225. Full description at Econpapers \|\| Download paper
2015	Accrual-based and real activity earnings management at the back door: Evidence from Chinese reverse mergers. (2015). Zhu, Tingting ; Zhang, Yuanlong ; Shan, Yaowen ; Lu, Meiting . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:35:y:2015:i:pa:p:317-339. Full description at Econpapers \|\| Download paper
2015	Detecting biotechnology industrys earnings management using Bayesian network, principal component analysis, back propagation neural network, and decision tree. (2015). Chi, Der-Jang ; Wang, Yi-Cheng . In: Economic Modelling. RePEc:eee:ecmode:v:46:y:2015:i:c:p:1-10. Full description at Econpapers \|\| Download paper
2015	Information asymmetry and capital structure: Evidence from regulation FD. (2015). Petacchi, Reining . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:59:y:2015:i:2:p:143-162. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2015

Year	Citing document
2015	Management Compensation, Monitoring and Aggressive Corporate Tax Planning. (2015). Steinhoff, Melanie . In: CQE Working Papers. RePEc:cqe:wpaper:4115. Full description at Econpapers \|\| Download paper
2015	Corporate governance, incentives, and tax avoidance. (2015). Armstrong, Christopher S ; Larcker, David F ; Jagolinzer, Alan D ; Blouin, Jennifer L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:1:p:1-17. Full description at Econpapers \|\| Download paper
2015	Discussion of âThe revolving door and the SEC×³s enforcement outcomes: Initial evidence from civil litigationâ by DeHaan, Kedia, Koh, and Rajgopal (2015). (2015). Hayes, Rachel M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:1-7. Full description at Econpapers \|\| Download paper
2015	Discussion of delegated trade and the pricing of public and private information. (2015). Bloomfield, Matthew J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:104-109. Full description at Econpapers \|\| Download paper
2015	Discussion of âOn Guidance and Volatilityâ. (2015). Healy, Paul M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:136-140. Full description at Econpapers \|\| Download paper
2015	On guidance and volatility. (2015). Billings, Mary Brooke ; Lev, Baruch ; Jennings, Robert . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:161-180. Full description at Econpapers \|\| Download paper
2015	Discussion of âTextual analysis and international financial reporting: Large sample evidenceâ. (2015). Chen, Jason V ; Li, Feng . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:181-186. Full description at Econpapers \|\| Download paper
2015	In short supply: Short-sellers and stock returns. (2015). Lee, Charles ; Nichols, D C ; Beneish, M D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:33-57. Full description at Econpapers \|\| Download paper
2015	What is the value of sell-side analysts? Evidence from coverage changes â A discussion. (2015). Hansen, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:58-64. Full description at Econpapers \|\| Download paper
2015	Connecting supply, short-sellers and stock returns: Research challenges. (2015). Reed, Adam V. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:97-103. Full description at Econpapers \|\| Download paper
2015	Corporate social responsibility and media coverage. (2015). Cahan, Steven F ; Nguyen, Nhut H ; Chen, LI. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:59:y:2015:i:c:p:409-422. Full description at Econpapers \|\| Download paper
2015	The effect of cross-border group taxation on ownership chains. (2015). Runger, Silke . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:194. Full description at Econpapers \|\| Download paper
2015	Management compensation, monitoring and aggressive corporate tax planning. (2015). Steinhoff, Melanie . In: CAWM Discussion Papers. RePEc:zbw:cawmdp:83. Full description at Econpapers \|\| Download paper

Recent citations received in 2014

Year	Citing document
2014	The Evolving Beta-Liquidity Relationship of Hedge Funds. (2014). Stefanova, Denitsa ; Siegmann, Arjen. In: LSF Research Working Paper Series. RePEc:crf:wpaper:14-12. Full description at Econpapers \|\| Download paper
2014	Implications 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. Full description at Econpapers \|\| Download paper
2014	Macro to micro: Country exposures, firm fundamentals and stock returns. (2014). Li, Ningzhong ; Richardson, Scott ; Tuna, rem . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:1-20. Full description at Econpapers \|\| Download paper
2014	Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation. (2014). White, Joshua ; Clinton, Sarah B. ; Woidtke, Tracie . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:59-78. Full description at Econpapers \|\| Download paper
2014	Issues 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. Full description at Econpapers \|\| Download paper
2014	Thoughts 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. Full description at Econpapers \|\| Download paper
2014	Access 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. Full description at Econpapers \|\| Download paper
2014	The Impact of Corporate Governance and Ownership Structure on Earnings Management Practices: Evidence from Listed Companies in Pakistan. (2014). Shah, Attaullah. In: Lahore Journal of Economics. RePEc:lje:journl:v:19:y:2014:i:2:p:27-70. Full description at Econpapers \|\| Download paper
2014	Taxation and Corporate Risk-Taking. (2014). Langenmayr, Dominika ; Lester, Rebecca . In: Discussion Papers in Economics. RePEc:lmu:muenec:20977. Full description at Econpapers \|\| Download paper
2014	Competition and Bank Opacity. (2014). Lin, Chen ; Levine, Ross ; Jiang, Liangliang . In: NBER Working Papers. RePEc:nbr:nberwo:20760. Full description at Econpapers \|\| Download paper

Recent citations received in 2013

Year	Citing document
2013	SMOOTHING BEHAVIOR OF FIRMS IN TIMES OF CRISIS: EMPIRICAL EVIDENCE FROM THE SPANISH ECONOMIC ENVIRONMENT. (2013). Vladu, Alina Beattrice . In: Annales Universitatis Apulensis Series Oeconomica. RePEc:alu:journl:v:2:y:2013:i:15:p:13. Full description at Econpapers \|\| Download paper
2013	MOST RECENT FINDINGS IN EARNINGS MANAGEMENT AREA: INTERESTING INSIGHTS FROM TRADITIONALLY TOP 5 LEADING ACCOUNTING JOURNALS. (2013). Cuzdriorean, Dan Dacian . In: Annales Universitatis Apulensis Series Oeconomica. RePEc:alu:journl:v:2:y:2013:i:15:p:5. Full description at Econpapers \|\| Download paper
2013	Transfer Pricing and Debt Shifting in Multinationals. (2013). Schjelderup, Guttorm ; Schindler, Dirk. In: CESifo Working Paper Series. RePEc:ces:ceswps:_4381. Full description at Econpapers \|\| Download paper
2013	Understanding discretion in conservatism: An alternative viewpoint. (2013). Roychowdhury, Sugata ; Martin, Xiumin . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:134-146. Full description at Econpapers \|\| Download paper
2013	Disentangling 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. Full description at Econpapers \|\| Download paper
2013	The Impact of High Earnings on the Informational Content of Cash Flows in the Listed Companies on Tehran Stock Exchange. (2013). Heyrani, Forough ; Ardakani, Saeid Saeida . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:3:y:2013:i:4:p:215-223. Full description at Econpapers \|\| Download paper
2013	The Sarbanes-Oxley Act, industrial innovation, and real option creation. (2013). Waters, James . In: MPRA Paper. RePEc:pra:mprapa:49173. Full description at Econpapers \|\| Download paper
2013	Customer-base concentration, profitability and distress across the corporate life cycle. (2013). Yildizhan, Celim ; Park, Shawn Saeyeul ; Irvine, Paul . In: MPRA Paper. RePEc:pra:mprapa:58435. Full description at Econpapers \|\| Download paper
2013	Director Networks and Takeovers. (2013). Renneboog, Luc ; Renneboog, L. D. R., ; Zhao, Y.. In: Discussion Paper. RePEc:tiu:tiucen:04ccf531-c446-4257-97e7-426b570aad56. Full description at Econpapers \|\| Download paper
2013	Management 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. Full description at Econpapers \|\| Download paper
2013	Investor reaction to strategic emphasis on earnings numbers: An empirical study. (2013). Rahman, Arifur M. ; Sadique, Shibley M.. In: Contemporary Economics. RePEc:wyz:journl:id:290. Full description at Econpapers \|\| Download paper

Recent citations received in 2012

Year	Citing document
2012	THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION INSIGHT THE EUROPEAN UNION: THE INFLUENCE OF THE INTERNATIONAL ACCOUNTING REGULATION. (2012). Cuzdriorean, Dan Dacian ; Matis, Dumitru . In: Annales Universitatis Apulensis Series Oeconomica. RePEc:alu:journl:v:1:y:2012:i:14:p:2. Full description at Econpapers \|\| Download paper
2012	Information Environment and the Cost of Capital: A New Approach. (2012). Sheng, Xuguang. In: Working Papers. RePEc:amu:wpaper:2012-12. Full description at Econpapers \|\| Download paper
2012	More than connectedness : Heterogeneity of CEO social network and firm value. (2012). HASAN, IFTEKHAR ; Francis, Bill . In: Research Discussion Papers. RePEc:bof:bofrdp:2012_026. Full description at Econpapers \|\| Download paper
2012	The Brain Gain of Corporate Boards: A Natural Experiment from China. (2012). yu, xiaoyun ; Liao, Guanmin ; Giannetti, Mariassunta. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:9190. Full description at Econpapers \|\| Download paper
2012	Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China. (2012). Firth, Michael ; Tang, Tanya Y. H., . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:369-397. Full description at Econpapers \|\| Download paper
2012	International Corporate Tax Avoidance Practices: Evidence from Australian Firms. (2012). Taylor, Grantley ; Richardson, Grant . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:4:p:469-496. Full description at Econpapers \|\| Download paper
2012	The effect of strategic and operating turnaround initiatives on audit reporting for distressed companies. (2012). Bruynseels, Liesbeth ; Willekens, Marleen . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:37:y:2012:i:4:p:223-241. Full description at Econpapers \|\| Download paper
2012	Investor protection, taxation, and dividends. (2012). Lasfer, Meziane ; Alzahrani, Mohammed. In: Journal of Corporate Finance. RePEc:eee:corfin:v:18:y:2012:i:4:p:745-762. Full description at Econpapers \|\| Download paper
2012	The incentives for tax planning. (2012). Armstrong, Christopher S. ; Blouin, Jennifer L. ; Larcker, David F.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:391-411. Full description at Econpapers \|\| Download paper
2012	Mandatory clawback provisions, information disclosure, and the regulation of securities markets. (2012). Denis, Diane K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:54:y:2012:i:2:p:197-200. Full description at Econpapers \|\| Download paper
2012	More than connectedness â Heterogeneity of CEO social network and firm value. (2012). HASAN, IFTEKHAR ; Francis, Bill . In: Research Discussion Papers. RePEc:hhs:bofrdp:2012_026. Full description at Econpapers \|\| Download paper
2012	Measuring firm-specific informational efficiency without conditioning on a public announcement. (2012). Krishnan, Murugappa ; Cong, Yu. In: Applied Financial Economics. RePEc:taf:apfiec:v:22:y:2012:i:21:p:1799-1809. Full description at Econpapers \|\| Download paper
2012	What drives the Quotes of Earnings Forecasters?. (2012). Franses, Philip Hans ; de Bruijn, Bert . In: Tinbergen Institute Discussion Papers. RePEc:tin:wpaper:20120067. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	Journal of Accounting and Economics / Elsevier	418
2	Journal of Financial Economics / Elsevier	142
3	Journal of Banking & Finance / Elsevier	139
4	Journal of Corporate Finance / Elsevier	127
5	Review of Quantitative Finance and Accounting / Springer	113
6	The International Journal of Accounting / Elsevier	79
7	Journal of Business Ethics / Springer	75
8	NBER Working Papers / National Bureau of Economic Research, Inc	70
9	International Review of Financial Analysis / Elsevier	59
10	MPRA Paper / University Library of Munich, Germany	50
11	Post-Print / HAL	47

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.