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Journal of Accounting and Economics / Elsevier


1.12

Impact Factor

2.1

5-Years IF

90

5-Years H index

Main indicators


Raw data


IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.10.03363630.0885031782131 (15.4%)0.04
19910.020.090.01185440.0742552196157 (13.4%)0.04
19920.040.090.032377130.17458542100375 (16.4%)0.04
19930.050.110.062198120.12794412108784 (10.6%)0.05
19940.070.120.0927125320.26107944311410144 (13.3%)0.04
19950.630.20.57311562151.381294483012571119 (9.2%)40.130.07
19960.670.230.71321882821.5104058391208598 (9.4%)70.220.09
19970.350.270.6302182301.061286632213480185 (14.4%)40.130.09
19980.370.280.64142322801.2168862231419082 (11.9%)0.1
19990.480.320.78402723901.4313824421134104141 (10.2%)50.130.13
20000.590.390.86353074351.429985432147127136 (13.6%)60.170.15
20010.590.390.77203275941.8218127544151117183 (10.1%)130.650.14
20020.490.410.6173444071.18121855271398390 (7.4%)60.350.18
20031.890.431.34453897281.8712943770126169148 (11.4%)270.60.18
20040.810.481.05274166451.55869625015716581 (9.3%)90.330.2
20050.760.521.27264428591.9417487255144183194 (11.1%)140.540.2
20061.040.51.643347594821104535513522182 (7.4%)150.450.2
20071.320.441.48345099751.928055978148219100 (12.4%)80.240.18
200810.481.654255113802.59176767165273106 (11.6%)150.360.2
20091.090.491.82958014102.43579768316229285 (14.7%)80.280.19
20101.170.472.053661620463.3211837183164337136 (11.5%)170.470.17
20111.280.51.584466017782.69610658317427553 (8.7%)100.230.19
20121.310.531.53769718152.65128010518527756 (10.9%)140.380.19
20131.470.612.273873525403.464038111918842654 (13.4%)130.340.21
20141.560.622.552876330704.022347511718447032 (13.7%)130.460.21
20151.70.652.913780031493.941276611218353221 (16.5%)140.380.2
20161.630.762.484984935634.2826510618445616 (19.5%)170.350.22
20171.120.942.14489335043.9227869618939712 (44.4%)150.340.27
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:


#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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547
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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520
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

490
41985The 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

428
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

400
62000The 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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387
71997The 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

375
82002Audit 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

364
91981Auditor 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.

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363
101995Complementarities 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.

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347
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.

Full description at Econpapers || Download paper

310
121983Discretionary 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

307
132006Earnings 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

292
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

279
151985Corporate 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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274
161994Accounting 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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267
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

246
181990Evidence 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

242
192003Incentives 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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241
201994Debt 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

234
212005The 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

228
221989Firm 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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228
232001The 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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228
241999The 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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228
252010Understanding 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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227
262002Stock 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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220
272001Financial 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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219
281986Predicting 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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216
292005Earnings 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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203
301993Additional 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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199
311991Executive 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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199
321997Changes 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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190
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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185
341996The 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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183
352003Limited 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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177
362001The 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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174
372010A 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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169
382010The 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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165
391998Underwriting 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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164
402010On 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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163
411993Financial 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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161
421993Board 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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160
431985Executive 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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158
441986Information 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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156
452004Board 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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155
462002The 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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155
471995Managerial ownership, accounting choices, and informativeness of earnings. (1995). Wild, John J. ; Warfield, Terry D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:20:y:1995:i:1:p:61-91.

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146
481995Auditor 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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144
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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143
501989An 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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142

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


#YearTitleCited
12005Performance 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

172
22005The 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

168
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

152
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

123
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

109
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

93
72001Essays 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

80
81997Earnings 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

79
91981Auditor 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

73
101983Discretionary 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

72
112000The 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

71
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

71
132010A 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

70
142002Corporate 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
151985The 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

67
161997The 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

66
172010On 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

65
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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64
192010The 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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63
202003Limited 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

60
212005Earnings 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

56
222001Capital 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
231994Accounting 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

52
241995Complementarities 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

51
252011Does 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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50
262009How 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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49
271994Debt 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

49
282003Incentives 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

48
292010The 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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47
302001Financial 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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45
311990Evidence 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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44
321989Firm 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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332001The 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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342012Globalizing 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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43
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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362008State 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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42
372004Board 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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42
382001The 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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41
391985Corporate 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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41
401999The 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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41
412006The 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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40
422008Annual 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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39
432002Stock 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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38
442002The 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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37
452007Corporate 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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37
462009Estimation and empirical properties of a firm-year measure of accounting conservatism. (2009). Khan, Mozaffar ; Watts, Ross L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:132-150.

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37
472011The 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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36
482005Accrual 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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36
492011The 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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36
501991Executive 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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Citing documents used to compute impact factor 96:


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2017Customer-base concentration and the transmission of idiosyncratic volatility along the vertical chain. (2017). Mihov, Atanas ; Naranjo, Andy . In: Journal of Empirical Finance. RePEc:eee:empfin:v:40:y:2017:i:c:p:73-100.

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2017Earnings co-movements and earnings manipulation. (2017). Jackson, Andrew B ; Sivaramakrishnan, Konduru ; Rountree, Brian R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9411-5.

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2017Activism mergers. (2017). Boyson, Nicole M ; Gantchev, Nickolay ; Shivdasani, Anil. In: Journal of Financial Economics. RePEc:eee:jfinec:v:126:y:2017:i:1:p:54-73.

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2017Investigating the valuation effects of reverse takeovers: evidence from Europe. (2017). Dasilas, Apostolos ; Talias, Michael A ; Grose, Chris. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:49:y:2017:i:4:d:10.1007_s11156-016-0614-9.

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2017Debt covenant design and creditor control rights: Evidence from the tightest covenant. (2017). Wang, Jing. In: Journal of Corporate Finance. RePEc:eee:corfin:v:44:y:2017:i:c:p:331-352.

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2017Regulatory oversight and auditor market share. (2017). Aobdia, Daniel ; Shroff, Nemit. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:262-287.

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2017Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?. (2017). Fung, Simon Yu Kit ; Yu, Simon ; Zhu, Xindong ; Raman, K K. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:1:p:15-36.

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2017Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures. (2017). Ge, Weili ; McVay, Sarah ; Koester, Allison . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:358-384.

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2017Do connections with buy-side analysts inform sell-side analyst research?. (2017). Cici, Gjergji ; Yang, Yanhua Sunny ; Shane, Philip B. In: CFR Working Papers. RePEc:zbw:cfrwps:1704.

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2017Foreshadowing as Impression Management: Illuminating the Path for Security Analysts. (2017). Busenbark, John R ; Certo, Trevis S ; Lange, Donald . In: Strategic Management Journal. RePEc:bla:stratm:v:38:y:2017:i:12:p:2486-2507.

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2017Information in Financial Markets : Who Gets It First?. (2017). Swem, Nathan. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2017-23.

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2017How does analysts forecast quality relate to corporate investment efficiency?. (2017). Chen, Tao ; Zhang, Yuanyuan ; Xie, Lingmin . In: Journal of Corporate Finance. RePEc:eee:corfin:v:43:y:2017:i:c:p:217-240.

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2017The real effect of the initial enforcement of insider trading laws. (2017). Chen, Zhihong ; John, K C ; Kusnadi, Yuanto ; Huang, Yuan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:45:y:2017:i:c:p:687-709.

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2017Accounting conservatism, bank lending and firm investment: Evidence from a quasi-experiment of Chinas stimulus package. (2017). Pan, Xiaofei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:44:y:2017:i:c:p:64-79.

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2017The effect of financial reporting quality on corporate investment efficiency: Evidence from the Tunisian stock market. (2017). Houcine, Asma . In: Research in International Business and Finance. RePEc:eee:riibaf:v:42:y:2017:i:c:p:321-337.

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2017The mediating effect of REM on the relationship between CEO overconfidence and subsequent firm performance moderated by IFRS adoption: A moderated-mediation analysis. (2017). Kouaib, Amel ; Jarboui, Anis. In: Research in International Business and Finance. RePEc:eee:riibaf:v:42:y:2017:i:c:p:338-352.

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2017Uncertainty and debt covenants. (2017). Demerjian, Peter R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9409-z.

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2017Covenant violations and dynamic loan contracting. (2017). Freudenberg, Felix ; Steffen, Sascha ; Saunders, Anthony ; Imbierowicz, Bjorn . In: Journal of Corporate Finance. RePEc:eee:corfin:v:45:y:2017:i:c:p:540-565.

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2017.

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2017.

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2017Information environment and earnings management of dual class firms around the world. (2017). Zaiats, Nataliya ; Li, Ting. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:74:y:2017:i:c:p:1-23.

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2017Unemployment Risk and Payout Policies. (2017). Pezone, Vincenzo. In: MPRA Paper. RePEc:pra:mprapa:83918.

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2017Bank opacity and risk-taking: Evidence from analysts’ forecasts. (2017). Fosu, Samuel ; Murinde, Victor ; Coffie, William ; Ntim, Collins G. In: Journal of Financial Stability. RePEc:eee:finsta:v:33:y:2017:i:c:p:81-95.

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2017Employee quality and financial reporting outcomes. (2017). Call, Andrew C ; Moon, James R ; Dhaliwal, Dan S ; Campbell, John L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:1:p:123-149.

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2017The Effect of Previous Working Relationship between Rotating Partners on Mandatory Audit Partner Rotation. (2017). Zhang, Min ; Li, XU ; Xu, Haoran. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:101-121.

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2017The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Bonsall, Samuel B ; Miller, Brian P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0.

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2017A plain English measure of financial reporting readability. (2017). Bonsall, Samuel B ; Rennekamp, Kristina ; Miller, Brian P ; Leone, Andrew J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:329-357.

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2017The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. (2017). Christensen, Hans B ; Maffett, Mark ; Liu, Lisa Yao ; Floyd, Eric. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:284-304.

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2017Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017). (2017). Glaeser, Stephen ; Guay, Wayne R. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:305-312.

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2017La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione. (2017). Marchi, Luciano ; Trucco, Sara . In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2017-003005.

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2017When does the peer information environment matter?. (2017). Shroff, Nemit ; Yost, Benjamin P ; Verdi, Rodrigo S. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:183-214.

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2017Foreign ownership and financial reporting quality in private subsidiaries. (2017). de Albornoz, Belen Gill ; Rusanescu, Simona . In: Working Papers. Serie EC. RePEc:ivi:wpasec:2017-02.

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2017Private lenders’ demand for audit. (2017). Clatworthy, Mark ; Christopher, ; Gad, Mahmoud A ; Burnap, Peter ; Baylis, Richard M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:1:p:78-97.

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2017Corporate governance, capital structure and firm performance: Evidence from Thailand. (2017). Vithessonthi, Chaiporn ; CHANCHARAT, Nongnit ; Detthamrong, Umawadee. In: Research in International Business and Finance. RePEc:eee:riibaf:v:42:y:2017:i:c:p:689-709.

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2017Interpret the Change of Standard in Auditing Course Learning Process Using Interactive Control System. (2017). Mastan, Stanislaus Adnanto. In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:7:y:2017:i:4:p:121-127.

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2017Market-wide Effects of Off-Balance Sheet Disclosures:. (2017). Jorgensen, Bjorn ; Ormazabal, Gaizka ; Duro, Miguel ; Badia, Marc . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12152.

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2017Independent director reputation incentives and stock price informativeness. (2017). Sila, Vathunyoo ; Hagendorff, Jens ; Gonzalez, Angelica . In: Journal of Corporate Finance. RePEc:eee:corfin:v:47:y:2017:i:c:p:219-235.

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2017.

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2017Does wage justice hamper creativity? Pay gap and firm innovation in China. (2017). Xu, Mingli ; Kong, Dongmin. In: China Economic Review. RePEc:eee:chieco:v:44:y:2017:i:c:p:186-202.

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2017Determining factors for audit opinion in private family and non-family firms. Evidence from Spain.. (2017). Lago-Peñas, Santiago ; Villanueva-Villar, Monica ; Rivo-Lopez, Elena ; alvarez-Santullano, Mercedes Mareque ; Lago-Peas, Santiago. In: Working Papers. Collection C: Family business. RePEc:gov:wpfami:1701.

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2017Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases. (2017). Halaoua, Sameh ; Mejri, Tarek ; Hamdi, Badreddine. In: Research in International Business and Finance. RePEc:eee:riibaf:v:39:y:2017:i:pa:p:513-529.

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2017Earnings expectations and employee safety. (2017). Caskey, Judson ; Ozel, Bugra N. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:1:p:121-141.

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2017Information asymmetry reduction in opaque contexts: Evidence from debt and outside equity financing in early stage firms. (2017). Epure, Mircea ; Guasch, Marti . In: Economics Working Papers. RePEc:upf:upfgen:1546.

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2017The use of SME tax incentives in the European Union. (2017). Bräutigam, Rainer ; Brautigam, Rainer ; Bergner, Soren Martin ; Spengel, Christoph ; Evers, Maria Theresia . In: ZEW Discussion Papers. RePEc:zbw:zewdip:17006.

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2017Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting. (2017). Mafrolla, Elisabetta ; Nobili, Viola . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2017-001004.

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2017Economic forecast and corporate leverage choices: The role of the institutional environment. (2017). Pindado, Julio ; Rivera, Juan C ; Requejo, Ignacio. In: International Review of Economics & Finance. RePEc:eee:reveco:v:51:y:2017:i:c:p:121-144.

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2017Commercial lending concentration and bank expertise: Evidence from borrower financial statements. (2017). Sutherland, Andrew ; Minnis, Michael ; Berger, Philip G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:253-277.

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2017How does analysts forecast quality relate to corporate investment efficiency?. (2017). Chen, Tao ; Zhang, Yuanyuan ; Xie, Lingmin . In: Journal of Corporate Finance. RePEc:eee:corfin:v:43:y:2017:i:c:p:217-240.

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2017How do neighboring peer companies influence SMEs’ financial behavior?. (2017). Mate-Sanchez, Mariluz ; Mur-Lacambra, Jesus ; Lopez-Hernandez, Fernando. In: Economic Modelling. RePEc:eee:ecmode:v:63:y:2017:i:c:p:104-114.

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2017Corporate social responsibility and capital allocation efficiency. (2017). Bhandari, Avishek ; Javakhadze, David . In: Journal of Corporate Finance. RePEc:eee:corfin:v:43:y:2017:i:c:p:354-377.

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2017Predicting earnings and cash flows: The information content of losses and tax loss carryforwards. (2017). Dreher, Sandra ; Noth, Felix ; Eichfelder, Sebastian . In: IWH Discussion Papers. RePEc:zbw:iwhdps:302017.

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2017.

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2017The effect of voluntary disclosure on stock liquidity: New evidence from index funds. (2017). Schoenfeld, Jordan . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:1:p:51-74.

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2017Do Mergers and Acquisitions Affect Information Asymmetry in the Banking Sector?. (2017). Howe, John S ; Morillon, Thibaut G. In: NFI Working Papers. RePEc:nfi:nfiwps:2017-wp-01.

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2017The short-term debt choice under asymmetric information. (2017). Abad, David ; Yague, Jose ; Sanchez-Ballesta, Juan Pedro . In: SERIEs: Journal of the Spanish Economic Association. RePEc:spr:series:v:8:y:2017:i:3:d:10.1007_s13209-017-0160-2.

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2017Career concerns of banking analysts. (2017). Horton, Joanne ; Wu, Shan ; Serafeim, George . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:231-252.

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2017The Revolving Door for Financial Regulators. (2017). Shive, Sophie A ; Forster, Margaret M. In: Review of Finance. RePEc:oup:revfin:v:21:y:2017:i:4:p:1445-1484..

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2017Essays on inequality and finance. (2017). Dwarkasing, Mintra . In: Other publications TiSEM. RePEc:tiu:tiutis:a994c9b7-140f-4f56-bc07-f4303943132a.

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2017Customer–supplier relationships and corporate tax avoidance. (2017). Maydew, Edward L ; Cen, Ling ; Zuo, Luo ; Zhang, Liandong . In: Journal of Financial Economics. RePEc:eee:jfinec:v:123:y:2017:i:2:p:377-394.

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2017Risk-based forecasting and planning and management earnings forecasts. (2017). Ittner, Christopher D ; Michels, Jeremy . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9396-0.

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2017Dual entrenchment and tax management: Classified boards and family firms. (2017). Moore, Jared A ; Werner, Edward M ; Suh, Sanghyun . In: Journal of Business Research. RePEc:eee:jbrese:v:79:y:2017:i:c:p:161-172.

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2017The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation. (2017). Dyer, Travis ; Stice-Lawrence, Lorien ; Lang, Mark. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:221-245.

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2017Properties of optimal accounting rules in a signaling game. (2017). Jiang, XU ; Yang, Ming. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:499-512.

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2017Market-wide Effects of Off-Balance Sheet Disclosures:. (2017). Jorgensen, Bjorn ; Ormazabal, Gaizka ; Duro, Miguel ; Badia, Marc . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12152.

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2017Internal governance and creditor governance: Evidence from credit default swaps. (2017). Colonnello, Stefano. In: IWH Discussion Papers. RePEc:zbw:iwhdps:62017.

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2017Credit derivatives and stock return synchronicity. (2017). Bai, Xuelian ; Zhu, LU ; Liu, Ling. In: Journal of Financial Stability. RePEc:eee:finsta:v:28:y:2017:i:c:p:79-90.

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2017Earnings co-movements and earnings manipulation. (2017). Jackson, Andrew B ; Sivaramakrishnan, Konduru ; Rountree, Brian R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9411-5.

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2017Why and how do banks lay off credit risk? The choice between retention, loan sales and credit default swaps. (2017). Beyhaghi, Mehdi ; Saunders, Anthony ; Massoud, Nadia. In: Journal of Corporate Finance. RePEc:eee:corfin:v:42:y:2017:i:c:p:335-355.

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2017The effects of bank mergers on corporate information disclosure. (2017). Chen, QI ; Vashishtha, Rahul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:1:p:56-77.

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2017Earnings Management Dynamics in Portuguese Listed Firms. (2017). da Silva, Diogo Batista ; Brando, Elisio ; Cerqueira, Antonio . In: FEP Working Papers. RePEc:por:fepwps:587.

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2017Management forecasts and the cost of equity capital: international evidence. (2017). Cao, Ying ; Yang, Yong George ; Tsang, Albert ; Myers, Linda A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5.

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2017A plain English measure of financial reporting readability. (2017). Bonsall, Samuel B ; Rennekamp, Kristina ; Miller, Brian P ; Leone, Andrew J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:329-357.

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2017.

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2017How EPU drives long-term industry beta. (2017). Yu, Honghai ; Yan, Panpan ; Du, Donglei ; Fang, Libing. In: Finance Research Letters. RePEc:eee:finlet:v:22:y:2017:i:c:p:249-258.

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2017Exploring the link between internationalization of top management and accounting quality: The CFO’s international experience matters. (2017). Dauth, Tobias ; Schmid, Stefan ; Pronobis, Paul . In: International Business Review. RePEc:eee:iburev:v:26:y:2017:i:1:p:71-88.

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2017Information environment and earnings management of dual class firms around the world. (2017). Zaiats, Nataliya ; Li, Ting. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:74:y:2017:i:c:p:1-23.

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2017Working on the weekend: Do analysts strategically time the release of their recommendation revisions?. (2017). Rees, Lynn ; Wong, Paul A ; Sharp, Nathan Y. In: Journal of Corporate Finance. RePEc:eee:corfin:v:45:y:2017:i:c:p:104-121.

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2017Announcing the announcement. (2017). Boulland, Romain ; Dessaint, Olivier. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:82:y:2017:i:c:p:59-79.

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2017Cautionary Tales: Celebrities, the News Media, and Participation in Tax Amnesties. (2017). Garz, Marcel ; Pagels, Verena. In: CESifo Working Paper Series. RePEc:ces:ceswps:_6795.

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2017Does index addition affect corporate tax avoidance?. (2017). Huseynov, Fariz ; Zhang, Wei ; Sardarli, Sabuhi . In: Journal of Corporate Finance. RePEc:eee:corfin:v:43:y:2017:i:c:p:241-259.

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2017The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design. (2017). Kiesewetter, Dirk ; Manthey, Johannes . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:218.

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2017Data science for assessing possible tax income manipulation: The case of Italy. (2017). ausloos, marcel ; Mir, Tariq A ; Cerqueti, Roy. In: Papers. RePEc:arx:papers:1709.02129.

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2017Stock market listing and corporate policy: Evidence from reforms to Japanese corporate law. (2017). Orihara, Masanori . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:43:y:2017:i:c:p:15-36.

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2017Tax Avoidance and Corporate Governance Mechanisms: Evidence from Tehran Stock Exchange. (2017). Jamei, Reza. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2017-04-74.

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2017Prospect Theory and Earnings Manipulation: Examination of the Non-Uniform Relationship between Earnings Manipulation and Stock Returns Using Quantile Regression. (2017). Li, Leon ; Hwang, Nen-Chen Richard. In: Working Papers in Economics. RePEc:wai:econwp:17/25.

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2017Social trust environment and firm tax avoidance: Evidence from China. (2017). Xia, Changyuan ; Chan, Kam C ; Cao, Chunfang. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:42:y:2017:i:c:p:374-392.

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2017Do Corporate Governance Practices In One Jurisdiction Affect Another One? Lessons from the Panama Papers. (2017). Michael, Bryane ; Goo, Say-Hak . In: EconStor Preprints. RePEc:zbw:esprep:173676.

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Recent citations (cites in year: CiY)


Recent citations received in 2017

YearCiting document
2017Does the Public Disclosure of the SECs Oversight Actions Matter?. (2017). Duro, Miguel ; Ormazabal, Gaizka ; Heese, Jonas. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12145.

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2017Languages and corporate savings behavior. (2017). Chen, Shimin ; Ni, Serene ; Zhang, Frank ; Cronqvist, Henrik. In: Journal of Corporate Finance. RePEc:eee:corfin:v:46:y:2017:i:c:p:320-341.

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2017Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?. (2017). Fung, Simon Yu Kit ; Yu, Simon ; Zhu, Xindong ; Raman, K K. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:1:p:15-36.

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2017Discussion of “When does the peer information environment matter?”. (2017). Matsumoto, Dawn A ; Shaikh, Sarah. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:215-220.

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2017Discussion of “the evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation”. (2017). Miller, Gregory S. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:246-252.

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2017Commercial lending concentration and bank expertise: Evidence from borrower financial statements. (2017). Sutherland, Andrew ; Minnis, Michael ; Berger, Philip G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:253-277.

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2017The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. (2017). Christensen, Hans B ; Maffett, Mark ; Liu, Lisa Yao ; Floyd, Eric. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:284-304.

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2017Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017). (2017). Glaeser, Stephen ; Guay, Wayne R. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:305-312.

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2017Borrower private information covenants and loan contract monitoring. (2017). CARRIZOSA, RICHARD ; Ryan, Stephen G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:313-339.

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2017Discussion of “Borrower private information covenants and loan contract monitoring”. (2017). Nikolaev, Valeri V. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:340-345.

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2017Discussion: Do common inherited beliefs and values influence CEO pay?. (2017). Cohen, Lauren. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:368-370.

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2017Corporate Governance and Climate Change Reporting in Malaysia. (2017). Omar, Nor Bahiyah ; Amran, Azlan. In: International Journal of Academic Research in Business and Social Sciences. RePEc:hur:ijarbs:v:7:y:2017:i:12:p:222-240.

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2017Bank Loan Loss Provisions, Investor Protection and the Macroeconomy. (2017). Ozili, Peterson K. In: MPRA Paper. RePEc:pra:mprapa:80147.

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2017Shareholder activism and voluntary disclosure. (2017). Bourveau, Thomas ; Schoenfeld, Jordan . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0.

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2017Do connections with buy-side analysts inform sell-side analyst research?. (2017). Cici, Gjergji ; Yang, Yanhua Sunny ; Shane, Philip B. In: CFR Working Papers. RePEc:zbw:cfrwps:1704.

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Recent citations received in 2016

YearCiting document
2016.

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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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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 ; Claussen, Jörg ; Runge, Julian ; Klapper, Daniel. In: ESMT Research Working Papers. RePEc:esm:wpaper:esmt-16-06.

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2016Earnings Management and Corporate Investment Decisions. (2016). Julio, Brandon ; Yook, Youngsuk. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2016-86.

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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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2016Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan. (2016). Yoshinaga, Yuto. In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2016:v:6:p:95-122.

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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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2016Comparability of financial reports: A literature review of most recent studies. (2016). Pantic, B. In: Working Papers. RePEc:sps:wpaper:6451.

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2016Executive Pay and Market Value Sensitivity. (2016). Author-Email, Feng-Li Lin. In: Panoeconomicus. RePEc:voj:journl:v:63:y:2016:i:4:p:411-424.

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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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2015Race to the Top: Credit Rating Bias from Competition. (2015). Xu, Yilan ; Wang, Yun. In: WISE Working Papers. RePEc:wyi:wpaper:002255.

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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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2014.

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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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2014.

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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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CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated June, 2th 2018. Contact: CitEc Team