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Journal of Accounting and Economics / Elsevier


1.34

Impact Factor

2.03

5-Years IF

79

5-Years H index

Main indicators


Raw data


IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.10.03363630.0870531782128 (18.2%)0.04
19910.09185420.04363529657 (15.7%)0.04
19920.040.090.02237760.08377542100275 (19.9%)0.04
19930.050.110.05219870.07684412108584 (12.3%)0.05
19940.050.120.0527125230.188764421146142 (16.2%)0.05
19950.630.20.55311562091.341087483012569119 (10.9%)40.130.07
19960.670.240.71321882741.4684458391208598 (11.6%)70.220.09
19970.330.280.56302182181998632113475181 (18.1%)40.130.1
19980.320.290.6142322641.1455362201418581 (14.6%)0.1
19990.480.330.76402723841.4111404421134102139 (12.2%)50.130.14
20000.570.40.83353074151.357655431147122133 (17.4%)60.170.15
20010.590.410.75203275811.7813977544151113179 (12.8%)130.650.15
20020.440.420.57173443881.1394155241397990 (9.6%)30.180.18
20031.810.451.26453896901.779953767126159144 (14.5%)260.580.19
20040.770.51.02274166321.52665624815716080 (12%)90.330.2
20050.750.531.26264428521.9313087254144181186 (14.2%)140.540.21
200610.521.59334759131.92819535313521481 (9.9%)110.330.2
20071.310.461.42345099091.79605597714821097 (16%)70.210.18
20080.910.491.474255112052.196956761165242102 (14.7%)150.360.2
20090.870.481.42958010331.78419766616222778 (18.6%)70.240.19
20101.070.461.713661617002.768507176164280126 (14.8%)150.420.17
20111.090.531.424466016032.43420657117424748 (11.4%)100.230.2
20121.20.561.343769716512.37356809618524748 (13.5%)130.350.2
20131.270.631.923873521172.882658110318836146 (17.4%)120.320.22
20141.320.662.042876322812.99141759918437621 (14.9%)110.390.22
20151.260.732.253780024153.0267668318341116 (23.9%)130.350.23
20161.340.952.034984928053.32965871843748 (27.6%)120.240.29
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:


#YearTitleCited
12005The 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.

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393
22005Performance 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.

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364
31985The 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

363
42001Information 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.

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353
51997Earnings 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

312
61995Complementarities 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

312
72000The 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.

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285
81981Auditor 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

280
91997The 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

276
102002Audit 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.

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262
112001Capital 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.

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258
121985Corporate 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.

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241
131983Discretionary 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

239
142001Essays 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

220
151994Accounting 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.

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214
161990Evidence 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.

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207
172002Corporate 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

198
182006Earnings 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.

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196
191999The 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.

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190
201989Firm 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.

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189
211986Predicting 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.

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189
221994Debt 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.

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183
232002Stock 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.

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178
242005The 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.

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174
252001Financial 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.

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170
262003Incentives 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.

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169
271993Additional 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.

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167
282001The 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.

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165
291991Executive 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.

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165
302010Understanding 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.

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148
312005Earnings 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.

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148
321996The 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.

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146
332001Empirical 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.

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142
341993Board 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.

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141
351993Financial 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.

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140
361986Information 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.

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139
371997Changes 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.

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136
381998Underwriting 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.

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135
392010A 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.

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135
402003Limited 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.

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134
411985Executive 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.

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127
422010On 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.

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125
432002The 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.

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124
442001The 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.

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120
451995Annual 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.

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119
462010The 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.

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118
472004Board 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.

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116
481989An 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.

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115
492000CEO 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.

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115
501995Auditor 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.

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110

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


#YearTitleCited
12005The 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

152
22005Performance 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

138
32001Information 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

126
42006Earnings 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

92
52010Understanding 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

89
62002Audit 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

85
72010A 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

73
81981Auditor 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

69
91997Earnings 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

68
101985The 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

65
112010On 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

62
122005The 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

62
131997The 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

61
142001Essays 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

59
152010The 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

56
162001Capital 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

54
171983Discretionary 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

54
182010Accrual-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.

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53
192002Corporate 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

52
202005Earnings 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

51
212000The 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
221994Accounting 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

49
231995Complementarities 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

47
241994Debt 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

45
252003Incentives 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

45
261990Evidence 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.

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43
272008State 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.

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41
282003Limited 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.

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41
292012Globalizing the boardroom—The 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.

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40
301985Corporate 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

40
311999The 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

40
322011Does 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.

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39
332010The 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.

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342004Board 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.

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351999Bank 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.

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361989Firm 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.

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372006The 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.

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382007Corporate 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.

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392005Accrual 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.

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402008Annual report readability, current earnings, and earnings persistence. (2008). li, feng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:221-247.

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35
412006Costly arbitrage and the myth of idiosyncratic risk. (2006). Pontiff, Jeffrey. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:35-52.

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422001The 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.

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432002The 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.

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442011The quality of accounting information in politically connected firms. (2011). Parsley, David ; Faccio, Mara ; Chaney, Paul K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1:p:58-76.

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452011The quality of accounting information in politically connected firms. (2011). Parsley, David ; Faccio, Mara ; Chaney, Paul K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:58-76.

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461991Executive 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.

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472001Empirical 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.

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482001Financial 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.

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492009How does financial reporting quality relate to investment efficiency?. (2009). Hilary, Gilles ; Biddle, Gary C. ; Verdi, Rodrigo S.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:112-131.

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502001The 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.

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Citing documents used to compute impact factor 87:


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2016The bright side of managerial over-optimism. (2016). Hilary, Gilles ; Segal, Benjamin ; HSU, CHARLES ; WANG, RENCHENG . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:1:p:46-64.

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2016Is the risk of product market predation a cost of disclosure?. (2016). Bernard, Darren . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:305-325.

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2016Can analysts pick stocks for the long-run?. (2016). Hansen, Robert ; Ye, Liyu ; Altinkili, Oya . In: Journal of Financial Economics. RePEc:eee:jfinec:v:119:y:2016:i:2:p:371-398.

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2016Market dynamics and momentum in the Taiwan stock market. (2016). Lin, Chaonan ; Yang, Nien-Tzu ; Feng, Zhi-Xiang ; Ko, Kuan-Cheng . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:38:y:2016:i:c:p:59-75.

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2016Expected skewness and momentum. (2016). Weber, Martin ; Jacobs, Heiko ; Regele, Tobias . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:11455.

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2016Governance and post-repurchase performance. (2016). Linn, Scott ; Caton, Gary L ; Lee, Yen Teik ; Goh, Jeremy . In: Journal of Corporate Finance. RePEc:eee:corfin:v:39:y:2016:i:c:p:155-173.

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2016Seeing is believing: analysts’ corporate site visits. (2016). Cheng, Qiang ; Wang, Yutao ; Du, Fei . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9.

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2016Accounting flexibility and managers’ forecast behavior prior to seasoned equity offerings. (2016). Kim, Jae B. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9372-0.

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2016What do accruals tell us about future cash flows?. (2016). Barth, Mary E ; Israeli, Doron ; Clinch, Greg . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9360-4.

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2016Long-term industry reversals. (2016). Mazouz, Khelifa ; Wu, Yuliang . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:68:y:2016:i:c:p:236-250.

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2016Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts Earnings Forecast Errors. (2016). Andre, Paul ; Moldovan, Rucsandra ; Filip, Andrei . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:443-461.

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2016Bank loan terms and conditions: Is there a macro effect?. (2016). Drakos, Konstantinos ; Anagnostopoulou, Seraina. In: Research in International Business and Finance. RePEc:eee:riibaf:v:37:y:2016:i:c:p:269-282.

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2016Aggregate earnings surprises, monetary policy, and stock returns. (2016). Hann, Rebecca N ; Gallo, Lindsey A ; Li, Congcong . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:1:p:103-120.

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2016Client Following Former Audit Partners and Audit Quality: Evidence from Unforced Audit Firm Changes in China. (2016). Wu, Xi ; Su, Xijia . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:1:p:1-22.

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2016The information role of audit opinions in debt contracting. (2016). Chen, Peter F ; Stice, Derrald ; Ma, Zhiming . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:121-144.

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2016Shared auditors in mergers and acquisitions. (2016). Dhaliwal, Dan S ; Neyland, Jordan B ; Litov, Lubomir P ; Lamoreaux, Phillip T. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:49-76.

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2016Human capital and performance in young audit firms. (2016). Rodrigues, Ricardo ; Samagaio, Antonio . In: Journal of Business Research. RePEc:eee:jbrese:v:69:y:2016:i:11:p:5354-5359.

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2016Real effects of the audit choice. (2016). Shroff, Nemit ; Kausar, Asad ; White, Hal . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:1:p:157-181.

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2016Audit Quality and Earnings Management to Avoid Losses and Earnings Decreases: The French Case. (2016). Ben Amar, Anis ; Chabchoub, Mohamed . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:6:y:2016:i:4:p:20-27.

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2016Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions. (2016). el Ghoul, Sadok ; Pittman, Jeffrey ; Guedhami, Omrane . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:54:y:2016:i:c:p:60-81.

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2016Late for a very important date: financial reporting and audit implications of late 10-K filings. (2016). Cao, Jian ; Higgs, Julia L ; Chen, Feng . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9351-5.

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2016The Adverse Effect of Information on Governance and Leverage. (2016). Laux, Christian ; Morrison, Alan ; Loranth, Gyongyi . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:11345.

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2016Using unstructured and qualitative disclosures to explain accruals. (2016). Frankel, Richard ; Lee, Joshua ; Jennings, Jared . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:209-227.

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2016Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective. (2016). Persakis, Anthony ; Iatridis, George Emmanuel . In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:41:y:2016:i:c:p:73-101.

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2016The effect of accounting academics in the boardroom on the value relevance of financial reporting information. (2016). Lee, Edward ; Lyu, Changjiang ; Zhu, Zhenmei ; Huang, Haijie . In: International Review of Financial Analysis. RePEc:eee:finana:v:45:y:2016:i:c:p:18-30.

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2016Relations among audit committee establishment, information transparency and earnings quality: evidence from simultaneous equation models. (2016). Lee, Meng-Han ; Wang, Mao-Chang ; Chuang, Jia-Jiann . In: Quality & Quantity: International Journal of Methodology. RePEc:spr:qualqt:v:50:y:2016:i:6:d:10.1007_s11135-015-0269-y.

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2016Multiple directorships, family ownership and the board nomination committee: International evidence from the GCC. (2016). Al-Yahyaee, Khamis ; Eulaiwi, Baban ; Evans, John ; Taylor, Grantley ; Al-Hadi, Ahmed . In: Emerging Markets Review. RePEc:eee:ememar:v:28:y:2016:i:c:p:61-88.

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2016Tax noncompliance and insider trading. (2016). Setterberg, Hanna ; Nilsson, Henrik ; Kallunki, Juha-Pekka ; Mikkonen, Jenni . In: Journal of Corporate Finance. RePEc:eee:corfin:v:36:y:2016:i:c:p:157-173.

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2016Do aircraft perquisites cause CEOs to withhold bad news?. (2016). Huang, Chia-Wei ; Lin, Chih-Yen . In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:35:y:2016:i:c:p:189-202.

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2016Political connections and IPO underpricing: An efficiency problem. (2016). Tzeremes, Nickolaos ; Gounopoulos, Dimitrios ; Newton, David ; Kallias, Konstantinos . In: MPRA Paper. RePEc:pra:mprapa:69427.

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2016Lobbying on Regulatory Enforcement Actions: Evidence from Banking. (2016). Lambert, Thomas. In: Working Papers CEB. RePEc:sol:wpaper:2013/228423.

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2016Politically connected directors and firm value: Evidence from forced resignations in China. (2016). Chan, Kam C ; Lin, Yan ; Tang, Xuesong ; Peng, Qing ; Du, Jun . In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:37:y:2016:i:c:p:148-167.

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2016Political uncertainty and cash holdings: Evidence from China. (2016). Xu, Nianhang ; Chan, Kam C ; Chen, Qinyuan . In: Journal of Corporate Finance. RePEc:eee:corfin:v:40:y:2016:i:c:p:276-295.

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Recent citations (cites in year: CiY)


Recent citations received in 2016

YearCiting document
2016Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions. (2016). el Ghoul, Sadok ; Pittman, Jeffrey ; Guedhami, Omrane . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:54:y:2016:i:c:p:60-81.

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2016Micro-equity for sustainable development: Selection, monitoring and exit strategies of micro-angels. (2016). Estape-Dubreuil, Gloria ; Ashta, Arvind ; Hedou, Jean-Pierre . In: Ecological Economics. RePEc:eee:ecolec:v:130:y:2016:i:c:p:117-129.

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2016The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion. (2016). Laux, Christian . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:204-208.

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2016Discussion of using unstructured and qualitative disclosures to explain accruals. (2016). Hoberg, Gerard . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:228-233.

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2016Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure. (2016). Dyer, Travis ; Stice-Lawrence, Lorien ; Lang, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:270-276.

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2016Discussion of: Rank and file employees and the discovery of misreporting: The role of stock options. (2016). Sloan, Richard G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:301-304.

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2016Discussion of “Is the risk of product market predation a cost of disclosure?”. (2016). Shroff, Nemit . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:326-332.

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2016Customer concentration and corporate tax avoidance. (2016). He, Henry ; Xie, Hong ; Wang, Chong ; Lobo, Gerald J. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:72:y:2016:i:c:p:184-200.

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2016Investment risk allocation and the venture capital exit market: Evidence from early stage investing. (2016). Chaplinsky, Susan ; Gupta-Mukherjee, Swasti . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:73:y:2016:i:c:p:38-54.

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2016Freemium pricing: Evidence from a large-scale field experiment. (2016). Wagner, Stefan ; Klapper, Daniel ; Claussen, Jorg ; Runge, Julian . In: ESMT Research Working Papers. RePEc:esm:wpaper:esmt-16-06.

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2016The Role of Sustainability Disclosures for the Capital Market Participants: Evidence from Turkey. (2016). Dincer, Banu . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:6:y:2016:i:4:p:134-141.

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2016Conditional conservatism and disaggregated bad news indicators in accrual models. (2016). Basu, Sudipta ; Byzalov, Dmitri . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9361-3.

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Recent citations received in 2015

YearCiting document
2015Management Compensation, Monitoring and Aggressive Corporate Tax Planning. (2015). Steinhoff, Melanie . In: CQE Working Papers. RePEc:cqe:wpaper:4115.

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2015Corporate 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.

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2015Discussion of “The revolving door and the SEC׳s enforcement outcomes: Initial evidence from civil litigation” 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.

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2015Discussion 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.

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2015Discussion of “On Guidance and Volatility”. (2015). Healy, Paul M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:136-140.

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2015On 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.

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2015Discussion of “Textual analysis and international financial reporting: Large sample evidence”. (2015). Chen, Jason V ; Li, Feng . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:181-186.

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2015In short supply: Short-sellers and stock returns. (2015). Lee, Charles ; Beneish, M D ; Nichols, D C. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:33-57.

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2015What is the value of sell-side analysts? Evidence from coverage changes – A discussion. (2015). Hansen, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:58-64.

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2015Connecting 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.

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2015Corporate 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.

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2015The effect of cross-border group taxation on ownership chains. (2015). Runger, Silke . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:194.

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2015Management compensation, monitoring and aggressive corporate tax planning. (2015). Steinhoff, Melanie . In: CAWM Discussion Papers. RePEc:zbw:cawmdp:83.

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Recent citations received in 2014

YearCiting document
2014The Evolving Beta-Liquidity Relationship of Hedge Funds. (2014). Stefanova, Denitsa ; Siegmann, Arjen. In: LSF Research Working Paper Series. RePEc:crf:wpaper:14-12.

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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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2014Macro 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.

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2014Differences 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.

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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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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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2014Institutions and the turn-of-the-year effect: Evidence from actual institutional trades. (2014). Lynch, Andrew ; Yan, Xuemin ; Puckett, Andy . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:49:y:2014:i:c:p:56-68.

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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 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.

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2014Taxation and Corporate Risk-Taking. (2014). Langenmayr, Dominika ; Lester, Rebecca . In: Discussion Papers in Economics. RePEc:lmu:muenec:20977.

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2014Competition and Bank Opacity. (2014). Lin, Chen ; Levine, Ross ; Jiang, Liangliang . In: NBER Working Papers. RePEc:nbr:nberwo:20760.

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Recent citations received in 2013

YearCiting document
2013SMOOTHING 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.

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2013MOST 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.

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2013“Trading Places”: A UK (and IFRS) Comment. (2013). Richard, Macve . In: Accounting, Economics, and Law: A Convivium. RePEc:bpj:aelcon:v:4:y:2013:i:1:p:27-40:n:1.

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2013Transfer Pricing and Debt Shifting in Multinationals. (2013). Schjelderup, Guttorm ; Schindler, Dirk. In: CESifo Working Paper Series. RePEc:ces:ceswps:_4381.

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2013Understanding 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.

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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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2013The 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.

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2013The Sarbanes-Oxley Act, industrial innovation, and real option creation. (2013). Waters, James . In: MPRA Paper. RePEc:pra:mprapa:49173.

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2013Customer-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.

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2013Director Networks and Takeovers. (2013). Renneboog, Luc ; Renneboog, L. D. R., ; Zhao, Y.. In: Discussion Paper. RePEc:tiu:tiucen:04ccf531-c446-4257-97e7-426b570aad56.

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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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2013Investor 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.

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