Citation analysis for Journal of Accounting and Economics / Elsevier

Journal of Accounting and Economics / Elsevier

1.3

Impact Factor

2.37

5-Years IF

5-Years H index

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

Main indicators

Raw data

	IF	AIF	IF5	DOC	CDO	CCU	CIF	CIT	D2Y	C2Y	D5Y	C5Y	%SC	CiY	II	AII
1990		0.1	0.03	36	36	3	0.08	946	31		78	2	132 (14%)			0.04
1991	0.02	0.1	0.01	18	54	4	0.07	467	52	1	96	1	58 (12.4%)			0.04
1992	0.04	0.09	0.03	23	77	13	0.17	507	54	2	100	3	77 (15.2%)			0.04
1993	0.05	0.11	0.06	21	98	14	0.14	866	41	2	108	7	86 (9.9%)			0.05
1994	0.07	0.12	0.09	27	125	33	0.26	1237	44	3	114	10	144 (11.6%)			0.04
1995	0.63	0.19	0.57	31	156	217	1.39	1450	48	30	125	71	122 (8.4%)	4	0.13	0.07
1996	0.67	0.23	0.73	32	188	288	1.53	1166	58	39	120	87	101 (8.7%)	7	0.22	0.09
1997	0.35	0.26	0.63	30	218	266	1.22	1468	63	22	134	84	190 (12.9%)	4	0.13	0.09
1998	0.37	0.28	0.65	14	232	298	1.28	786	62	23	141	92	83 (10.6%)			0.1
1999	0.5	0.32	0.86	40	272	447	1.64	1553	44	22	134	115	143 (9.2%)	5	0.13	0.13
2000	0.61	0.39	0.88	35	307	465	1.51	1154	54	33	147	130	137 (11.9%)	6	0.17	0.15
2001	0.6	0.39	0.8	20	327	622	1.9	2083	75	45	151	121	189 (9.1%)	13	0.65	0.14
2002	0.49	0.4	0.63	17	344	426	1.24	1355	55	27	139	87	94 (6.9%)	6	0.35	0.17
2003	1.95	0.43	1.39	45	389	769	1.98	1475	37	72	126	175	155 (10.5%)	27	0.6	0.18
2004	0.82	0.48	1.13	27	416	688	1.65	997	62	51	157	177	85 (8.5%)	9	0.33	0.19
2005	0.79	0.52	1.33	26	442	906	2.05	2024	72	57	144	192	204 (10.1%)	14	0.54	0.2
2006	1.06	0.51	1.76	33	475	1041	2.19	1280	53	56	135	238	87 (6.8%)	15	0.45	0.2
2007	1.41	0.45	1.61	34	509	1079	2.12	914	59	83	148	239	105 (11.5%)	8	0.24	0.18
2008	1.03	0.48	1.78	42	551	1499	2.72	1064	67	69	165	293	113 (10.6%)	15	0.36	0.2
2009	1.12	0.49	1.9	29	580	1535	2.65	696	76	85	162	308	93 (13.4%)	8	0.28	0.19
2010	1.24	0.46	2.26	36	616	2272	3.69	1411	71	88	164	371	152 (10.8%)	17	0.47	0.17
2011	1.37	0.49	1.66	44	660	1838	2.78	729	65	89	174	288	60 (8.2%)	10	0.23	0.19
2012	1.29	0.52	1.52	37	697	1865	2.68	637	80	103	185	281	63 (9.9%)	14	0.38	0.19
2013	1.52	0.58	2.38	38	735	2739	3.73	519	81	123	188	447	62 (11.9%)	13	0.34	0.2
2014	1.72	0.6	2.79	28	763	3381	4.43	323	75	129	184	513	40 (12.4%)	13	0.46	0.2
2015	1.89	0.61	3.14	37	800	3430	4.29	185	66	125	183	574	29 (15.7%)	14	0.38	0.19
2016	1.85	0.68	2.71	49	849	3934	4.63	143	65	120	184	498	27 (18.9%)	17	0.35	0.2
2017	1.3	0.73	2.37	44	893	3956	4.43	43	86	112	189	448	15 (34.9%)	15	0.34	0.22

IF:	Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for series in RePEc in year y
IF5:	Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CCU:	Cumulative number of citations to papers published until year y
CIF:	Cumulative impact factor
CIT:	Number of citations to papers published in year y
D2Y:	Number of articles published in y-1 plus y-2
C2Y:	Cites in y to articles published in y-1 plus y-2
D5Y:	Number of articles published in y-1 until y-5
C5Y:	Cites in y to articles published in y-1 until y-5
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

50 most cited documents in this series:

#	Year	Title	Cited
1	2005	The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73. Full description at Econpapers \|\| Download paper	641
2	2005	Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197. Full description at Econpapers \|\| Download paper	601
3	2001	Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440. Full description at Econpapers \|\| Download paper	588
4	1985	The effect of bonus schemes on accounting decisions. (1985). Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107. Full description at Econpapers \|\| Download paper	483
5	1997	Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126. Full description at Econpapers \|\| Download paper	462
6	2000	The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51. Full description at Econpapers \|\| Download paper	443
7	1997	The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37. Full description at Econpapers \|\| Download paper	437
8	1981	Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199. Full description at Econpapers \|\| Download paper	429
9	2002	Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400. Full description at Econpapers \|\| Download paper	419
10	1995	Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208. Full description at Econpapers \|\| Download paper	389
11	1983	Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194. Full description at Econpapers \|\| Download paper	362
12	2006	Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370. Full description at Econpapers \|\| Download paper	343
13	2001	Capital markets research in accounting. (2001). KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231. Full description at Econpapers \|\| Download paper	340
14	2001	Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180. Full description at Econpapers \|\| Download paper	328
15	1994	Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. (1994). Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42. Full description at Econpapers \|\| Download paper	315
16	1985	Corporate performance and managerial remuneration : An empirical analysis. (1985). Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42. Full description at Econpapers \|\| Download paper	297
17	1994	Debt covenant violation and manipulation of accruals. (1994). Jiambalvo, James ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176. Full description at Econpapers \|\| Download paper	285
18	2010	Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401. Full description at Econpapers \|\| Download paper	282
19	2005	The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327. Full description at Econpapers \|\| Download paper	276
20	2003	Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270. Full description at Econpapers \|\| Download paper	276
21	1990	Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. (1990). Thomas, Jacob K. ; Bernard, Victor L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340. Full description at Econpapers \|\| Download paper	267
22	1989	Firm characteristics and analyst following. (1989). Bhushan, Ravi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274. Full description at Econpapers \|\| Download paper	265
23	2001	The relevance of the value-relevance literature for financial accounting standard setting. (2001). Watts, Ross ; Holthausen, Robert W.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75. Full description at Econpapers \|\| Download paper	255
24	2002	Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Fan, Joseph P. H., ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425. Full description at Econpapers \|\| Download paper	252
25	2005	Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128. Full description at Econpapers \|\| Download paper	250
26	2001	Financial accounting information and corporate governance. (2001). Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333. Full description at Econpapers \|\| Download paper	249
27	1999	The use of equity grants to manage optimal equity incentive levels. (1999). Core, John ; Guay, Wayne . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184. Full description at Econpapers \|\| Download paper	243
28	2002	Stock options for undiversified executives. (2002). Murphy, Kevin ; Hall, Brian J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42. Full description at Econpapers \|\| Download paper	241
29	1986	Predicting takeover targets : A methodological and empirical analysis. (1986). Palepu, Krishna G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:1:p:3-35. Full description at Econpapers \|\| Download paper	232
30	1993	Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. (1993). Gaver, Jennifer J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:125-160. Full description at Econpapers \|\| Download paper	217
31	2001	Empirical research on accounting choice. (2001). Vincent, Linda ; Lys, Thomas Z. ; Fields, Thomas D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307. Full description at Econpapers \|\| Download paper	217
32	1991	Executive incentives and the horizon problem : An empirical investigation. (1991). Dechow, Patricia M. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89. Full description at Econpapers \|\| Download paper	214
33	1996	The pricing of discretionary accruals. (1996). Subramanyam, K. R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:249-281. Full description at Econpapers \|\| Download paper	212
34	1997	Changes in the value-relevance of earnings and book values over the past forty years. (1997). Collins, Daniel W. ; Weiss, Ira S. ; Maydew, Edward L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:39-67. Full description at Econpapers \|\| Download paper	211
35	2010	The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343. Full description at Econpapers \|\| Download paper	205
36	2003	Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386. Full description at Econpapers \|\| Download paper	204
37	2001	The relevance of the value relevance literature for financial accounting standard setting: another view. (2001). Barth, Mary E. ; Beaver, William H. ; Landsman, Wayne R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:77-104. Full description at Econpapers \|\| Download paper	198
38	2010	On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205. Full description at Econpapers \|\| Download paper	198
39	2010	A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178. Full description at Econpapers \|\| Download paper	198
40	1998	Underwriting relationships, analysts earnings forecasts and investment recommendations. (1998). Lin, Hsiou-Wei ; McNichols, Maureen F.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:25:y:1998:i:1:p:101-127. Full description at Econpapers \|\| Download paper	185
41	1986	Information quality and the valuation of new issues. (1986). Titman, Sheridan ; Trueman, Brett. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:2:p:159-172. Full description at Econpapers \|\| Download paper	182
42	2004	Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342. Full description at Econpapers \|\| Download paper	180
43	1985	Executive compensation, management turnover, and firm performance : An empirical investigation. (1985). Coughlan, Anne T. ; Schmidt, Ronald M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:43-66. Full description at Econpapers \|\| Download paper	178
44	1995	Managerial 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. Full description at Econpapers \|\| Download paper	177
45	2002	The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Bartov, Eli ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204. Full description at Econpapers \|\| Download paper	175
46	1993	Board composition, ownership structure, and hostile takeovers. (1993). Shivdasani, Anil. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:167-198. Full description at Econpapers \|\| Download paper	174
47	1993	Financial performance surrounding CEO turnover. (1993). Zimmerman, Jerold ; Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:273-315. Full description at Econpapers \|\| Download paper	172
48	1995	Auditor brand name reputations and industry specializations. (1995). Craswell, Allen T. ; Taylor, Stephen L. ; Francis, Jere R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:20:y:1995:i:3:p:297-322. Full description at Econpapers \|\| Download paper	170
49	2010	Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19. Full description at Econpapers \|\| Download paper	167
50	1989	An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. (1989). Collins, Daniel W. ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:143-181. Full description at Econpapers \|\| Download paper	164

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

#	Year	Title	Cited
1	2005	The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73. Full description at Econpapers \|\| Download paper	235
2	2005	Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197. Full description at Econpapers \|\| Download paper	232
3	2001	Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440. Full description at Econpapers \|\| Download paper	218
4	2006	Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370. Full description at Econpapers \|\| Download paper	162
5	2010	Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401. Full description at Econpapers \|\| Download paper	152
6	2002	Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400. Full description at Econpapers \|\| Download paper	126
7	1997	Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126. Full description at Econpapers \|\| Download paper	115
8	2001	Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180. Full description at Econpapers \|\| Download paper	113
9	1981	Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199. Full description at Econpapers \|\| Download paper	109
10	1983	Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194. Full description at Econpapers \|\| Download paper	103
11	2010	The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343. Full description at Econpapers \|\| Download paper	98
12	2005	The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327. Full description at Econpapers \|\| Download paper	97
13	2010	A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178. Full description at Econpapers \|\| Download paper	96
14	1997	The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37. Full description at Econpapers \|\| Download paper	96
15	2000	The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51. Full description at Econpapers \|\| Download paper	94
16	1985	The effect of bonus schemes on accounting decisions. (1985). Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107. Full description at Econpapers \|\| Download paper	92
17	2010	Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19. Full description at Econpapers \|\| Download paper	90
18	2010	On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205. Full description at Econpapers \|\| Download paper	88
19	2005	Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128. Full description at Econpapers \|\| Download paper	83
20	1994	Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. (1994). Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42. Full description at Econpapers \|\| Download paper	79
21	2003	Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386. Full description at Econpapers \|\| Download paper	78
22	2009	How 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. Full description at Econpapers \|\| Download paper	78
23	2002	Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Fan, Joseph P. H., ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425. Full description at Econpapers \|\| Download paper	74
24	1994	Debt covenant violation and manipulation of accruals. (1994). Jiambalvo, James ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176. Full description at Econpapers \|\| Download paper	72
25	2001	Capital markets research in accounting. (2001). KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231. Full description at Econpapers \|\| Download paper	71
26	2010	The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234. Full description at Econpapers \|\| Download paper	69
27	1989	Firm characteristics and analyst following. (1989). Bhushan, Ravi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274. Full description at Econpapers \|\| Download paper	67
28	2003	Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270. Full description at Econpapers \|\| Download paper	65
29	2001	Financial accounting information and corporate governance. (2001). Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333. Full description at Econpapers \|\| Download paper	65
30	1995	Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208. Full description at Econpapers \|\| Download paper	63
31	2011	Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Ng, Anthony C. ; Srinidhi, Bin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338. Full description at Econpapers \|\| Download paper	62
32	2004	Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342. Full description at Econpapers \|\| Download paper	60
33	2008	Annual 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. Full description at Econpapers \|\| Download paper	57
34	1990	Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. (1990). Thomas, Jacob K. ; Bernard, Victor L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340. Full description at Econpapers \|\| Download paper	56
35	2001	The relevance of the value relevance literature for financial accounting standard setting: another view. (2001). Barth, Mary E. ; Beaver, William H. ; Landsman, Wayne R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:77-104. Full description at Econpapers \|\| Download paper	56
36	2001	The relevance of the value-relevance literature for financial accounting standard setting. (2001). Watts, Ross ; Holthausen, Robert W.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75. Full description at Econpapers \|\| Download paper	55
37	2009	Estimation 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. Full description at Econpapers \|\| Download paper	54
38	2013	Mandatory IFRS reporting and changes in enforcement. (2013). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:147-177. Full description at Econpapers \|\| Download paper	53
39	2012	Globalizing the boardroomâThe effects of foreign directors on corporate governance and firm performance. (2012). masulis, ronald ; Wang, Cong ; Xie, Fei. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:3:p:527-554. Full description at Econpapers \|\| Download paper	53
40	2006	The effects of corporate governance on firms credit ratings. (2006). Collins, Daniel W. ; LaFond, Ryan ; Ashbaugh-Skaife, Hollis. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:203-243. Full description at Econpapers \|\| Download paper	53
41	2001	Empirical research on accounting choice. (2001). Vincent, Linda ; Lys, Thomas Z. ; Fields, Thomas D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307. Full description at Econpapers \|\| Download paper	52
42	2008	State ownership, the institutional environment, and auditor choice: Evidence from China. (2008). Xia, Lijun ; Wong, T. J. ; Wang, Qian. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:46:y:2008:i:1:p:112-134. Full description at Econpapers \|\| Download paper	52
43	2014	A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326. Full description at Econpapers \|\| Download paper	51
44	1985	Corporate performance and managerial remuneration : An empirical analysis. (1985). Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42. Full description at Econpapers \|\| Download paper	50
45	2011	The 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. Full description at Econpapers \|\| Download paper	49
46	1999	Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?. (1999). Clement, Michael B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:27:y:1999:i:3:p:285-303. Full description at Econpapers \|\| Download paper	49
47	1999	The use of equity grants to manage optimal equity incentive levels. (1999). Core, John ; Guay, Wayne . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184. Full description at Econpapers \|\| Download paper	49
48	2011	The 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. Full description at Econpapers \|\| Download paper	49
49	1999	Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects. (1999). Ahmed, Anwer S. ; THOMAS, SHAWN ; Takeda, Carolyn. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:1:p:1-25. Full description at Econpapers \|\| Download paper	49
50	2002	The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Bartov, Eli ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204. Full description at Econpapers \|\| Download paper	48

Citing documents used to compute impact factor 112:

Year	Title
2017	Does Public News Decrease Information Asymmetries? Evidence from the Weekly Petroleum Status Report. (2017). Crego, Julio A. In: Working Papers. RePEc:cmf:wpaper:wp2017_1714. Full description at Econpapers \|\| Download paper
2017	Does Public News Decrease Information Asymmetries? Evidence from the Weekly Petroleum Status Report. (2017). Crego, Julio A. In: Working Papers. RePEc:cmf:wpaper:wp2018_1714. Full description at Econpapers \|\| Download paper
2017	Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x. Full description at Econpapers \|\| Download paper
2017	Auditing private companies: what do we know?. (2017). Vanstraelen, Ann ; Schelleman, Caren. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:565-584. Full description at Econpapers \|\| Download paper
2017	Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper
2017	Customer-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. Full description at Econpapers \|\| Download paper
2017	Financial distress and customer-supplier relationships. (2017). Lian, Yili. In: Journal of Corporate Finance. RePEc:eee:corfin:v:43:y:2017:i:c:p:397-406. Full description at Econpapers \|\| Download paper
2017	Firm life cycle and idiosyncratic volatility. (2017). Hasan, Mostafa Monzur ; Habib, Ahsan. In: International Review of Financial Analysis. RePEc:eee:finana:v:50:y:2017:i:c:p:164-175. Full description at Econpapers \|\| Download paper
2017	Valuing talent: Do CEOs ability and discretion unambiguously increase firm performance. (2017). Samuel, Kwok Tong ; Ranjeeni, Kumari ; Navissi, Farshid ; Naidu, Dharmendra . In: Journal of Corporate Finance. RePEc:eee:corfin:v:42:y:2017:i:c:p:15-35. Full description at Econpapers \|\| Download paper
2017	Inventories and the concentration of suppliers and customers: Evidence from the Chinese manufacturing sector. (2017). Casalin, Fabrizio ; Pang, GU ; Maioli, Sara ; Cao, Ting. In: International Journal of Production Economics. RePEc:eee:proeco:v:193:y:2017:i:c:p:148-159. Full description at Econpapers \|\| Download paper
2017	Earnings 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. Full description at Econpapers \|\| Download paper
2017	Activism 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. Full description at Econpapers \|\| Download paper
2017	Why Do Canadian Firms Cross-list? The Flip Side of the Issue. (2017). Charitou, Andreas ; Louca, Christodoulos . In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:2:p:211-239. Full description at Econpapers \|\| Download paper
2017	Investigating 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. Full description at Econpapers \|\| Download paper
2017	Why do loans contain covenants? Evidence from lending relationships. (2017). Prilmeier, Robert . In: Journal of Financial Economics. RePEc:eee:jfinec:v:123:y:2017:i:3:p:558-579. Full description at Econpapers \|\| Download paper
2017	Debt 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. Full description at Econpapers \|\| Download paper
2017	Regulatory 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. Full description at Econpapers \|\| Download paper
2017	Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?. (2017). Fung, Simon Yu Kit ; Zhu, Xindong ; Raman, K K ; Yu, Simon . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:1:p:15-36. Full description at Econpapers \|\| Download paper
2017	Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firmsâ 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. Full description at Econpapers \|\| Download paper
2017	Do 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. Full description at Econpapers \|\| Download paper
2017	Foreshadowing 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. Full description at Econpapers \|\| Download paper
2017	Information in Financial Markets : Who Gets It First?. (2017). Swem, Nathan. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2017-23. Full description at Econpapers \|\| Download paper
2017	How 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. Full description at Econpapers \|\| Download paper
2017	The 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. Full description at Econpapers \|\| Download paper
2017	Accounting 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. Full description at Econpapers \|\| Download paper
2017	The 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. Full description at Econpapers \|\| Download paper
2017	The 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. Full description at Econpapers \|\| Download paper
2017	Corporate Governance, Accounting Conservatism, and Manipulation. (2017). Caskey, Judson ; Laux, Volker. In: Management Science. RePEc:inm:ormnsc:v:63:y:2017:i:2:p:424-437. Full description at Econpapers \|\| Download paper
2017	Earnings Quality: A Missing Link between Corporate Governance and Firm Value. (2017). Bhatti, Arshad ; Raheman, Abdul ; Latif, Khalid . In: Business & Economic Review. RePEc:bec:imsber:v:9:y:2017:i:2:p:255-280. Full description at Econpapers \|\| Download paper
2017	Using Internal Marketing Communications to Improve HRM in Service-Based Sports Organizations. (2017). Roca, Vlad I. In: REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT. RePEc:rom:rmcimn:v:18:y:2017:i:4:p:406-420. Full description at Econpapers \|\| Download paper
2017	Uncertainty 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. Full description at Econpapers \|\| Download paper
2017	Covenant 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. Full description at Econpapers \|\| Download paper
2017	Output-based measurement of accounting comparability: A survey of empirical proxies. (2017). Gross, Christian ; Perotti, Pietro. In: Journal of Accounting Literature. RePEc:eee:joacli:v:39:y:2017:i:c:p:1-22. Full description at Econpapers \|\| Download paper
2017	Financial statement comparability and corporate cash holdings. (2017). Habib, Ahsan ; Al-Hadi, Ahmed ; Hasan, Mostafa Monzur. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:13:y:2017:i:3:p:304-321. Full description at Econpapers \|\| Download paper
2017	Corporate Social Responsibility Disclosure and the Value of Cash Holdings. (2017). Shailer, Greg ; Xinyu, Yang ; Yi, Louise . In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:4:p:729-753. Full description at Econpapers \|\| Download paper
2017	Information 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. Full description at Econpapers \|\| Download paper
2017	Unemployment Risk and Payout Policies. (2017). Pezone, Vincenzo. In: MPRA Paper. RePEc:pra:mprapa:83918. Full description at Econpapers \|\| Download paper
2017	Bank opacity and risk-taking: Evidence from analystsâ 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. Full description at Econpapers \|\| Download paper
2017	Employee 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. Full description at Econpapers \|\| Download paper
2017	Changes in CEO Stock Option Grants: A Look at the Numbers. (2017). Athanasakou, Vasiliki ; Goh, Lisa ; Ferreira, Daniel. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12318. Full description at Econpapers \|\| Download paper
2017	The 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. Full description at Econpapers \|\| Download paper
2017	Does auditor gender influence auditor liability? Exploring the impact of the crime congruency effect on jurors perceptions of auditor negligence. (2017). Alderman, Jillian. In: Advances in accounting. RePEc:eee:advacc:v:38:y:2017:i:c:p:75-87. Full description at Econpapers \|\| Download paper
2017	The 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. Full description at Econpapers \|\| Download paper
2017	A 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. Full description at Econpapers \|\| Download paper
2017	The 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. Full description at Econpapers \|\| Download paper
2017	Identification 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. Full description at Econpapers \|\| Download paper
2017	La 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. Full description at Econpapers \|\| Download paper
2017	Assessing social and environmental performance through narrative complexity in CSR reports. (2017). Nazari, Jamal A ; Mahmoudian, Fereshteh ; Hrazdil, Karel. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:13:y:2017:i:2:p:166-178. Full description at Econpapers \|\| Download paper
2017	When 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. Full description at Econpapers \|\| Download paper
2017	Foreign 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. Full description at Econpapers \|\| Download paper
2017	Private lendersâ 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. Full description at Econpapers \|\| Download paper
2017	Corporate 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. Full description at Econpapers \|\| Download paper
2017	Interpret 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. Full description at Econpapers \|\| Download paper
2017	Market-wide Effects of Off-Balance Sheet Disclosures:. (2017). Jorgensen, Bjorn ; Ormazabal, Gaizka ; Duro, Miguel ; Badia, Marc . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12152. Full description at Econpapers \|\| Download paper
2017	Independent 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. Full description at Econpapers \|\| Download paper
2017	The understatement of large negative earnings news in managersâ annual guidance. (2017). Hurwitz, Helen. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:13:y:2017:i:2:p:119-133. Full description at Econpapers \|\| Download paper
2017	Does 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. Full description at Econpapers \|\| Download paper
2017	Determining factors for audit opinion in private family and non-family firms. Evidence from Spain.. (2017). Lago-PeÃÂ±as, 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. Full description at Econpapers \|\| Download paper
2017	Earnings 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. Full description at Econpapers \|\| Download paper
2017	Earnings 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. Full description at Econpapers \|\| Download paper
2017	Information 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. Full description at Econpapers \|\| Download paper
2017	The use of SME tax incentives in the European Union. (2017). BrÃÂ¤utigam, Rainer ; Brautigam, Rainer ; Bergner, Soren Martin ; Spengel, Christoph ; Evers, Maria Theresia . In: ZEW Discussion Papers. RePEc:zbw:zewdip:17006. Full description at Econpapers \|\| Download paper
2017	Discretionary 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. Full description at Econpapers \|\| Download paper
2017	Economic 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. Full description at Econpapers \|\| Download paper
2017	Commercial 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. Full description at Econpapers \|\| Download paper
2017	Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies. (2017). Branson, JoÃÂ«l ; Breesch, Diane ; Ceustermans, Stefanie. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:388-406. Full description at Econpapers \|\| Download paper
2017	Auditing private companies: what do we know?. (2017). Vanstraelen, Ann ; Schelleman, Caren. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:565-584. Full description at Econpapers \|\| Download paper
2017	The determinants of financial distress in French farms: Analysts versus Algorithms. (2017). Enjolras, Geoffroy ; Madies, Philippe . In: 2017 Annual Meeting, July 30-August 1, Chicago, Illinois. RePEc:ags:aaea17:259168. Full description at Econpapers \|\| Download paper
2017	Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper
2017	How 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. Full description at Econpapers \|\| Download paper
2017	How do neighboring peer companies influence SMEsâ financial behavior?. (2017). mur, jesus ; Mate-Sanchez, Mariluz ; Mur-Lacambra, Jesus ; Lopez-Hernandez, Fernando. In: Economic Modelling. RePEc:eee:ecmode:v:63:y:2017:i:c:p:104-114. Full description at Econpapers \|\| Download paper
2017	Corporate 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. Full description at Econpapers \|\| Download paper
2017	Predicting 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. Full description at Econpapers \|\| Download paper
2017	Voluntary disclosure of non-financial information and its association with sustainability performance. (2017). Rezaee, Zabihollah ; Tuo, Ling. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:47-59. Full description at Econpapers \|\| Download paper
2017	Corporate Social Responsibility Disclosure and the Value of Cash Holdings. (2017). Shailer, Greg ; Xinyu, Yang ; Yi, Louise . In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:4:p:729-753. Full description at Econpapers \|\| Download paper
2017	The 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. Full description at Econpapers \|\| Download paper
2017	Do 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. Full description at Econpapers \|\| Download paper
2017	The 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. Full description at Econpapers \|\| Download paper
2017	Career 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. Full description at Econpapers \|\| Download paper
2017	The 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.. Full description at Econpapers \|\| Download paper
2017	Essays on inequality and finance. (2017). Dwarkasing, Mintra . In: Other publications TiSEM. RePEc:tiu:tiutis:a994c9b7-140f-4f56-bc07-f4303943132a. Full description at Econpapers \|\| Download paper
2017	Customerâsupplier 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. Full description at Econpapers \|\| Download paper
2017	Risk-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. Full description at Econpapers \|\| Download paper
2017	Dual 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. Full description at Econpapers \|\| Download paper
2017	The 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. Full description at Econpapers \|\| Download paper
2017	Tax avoidance and cost of debt: evidence from a natural experiment in China. (2017). Cen, Wei ; Sun, Yushi ; Tong, Naqiong . In: Accounting and Finance. RePEc:bla:acctfi:v:57:y:2017:i:5:p:1517-1556. Full description at Econpapers \|\| Download paper
2017	Properties 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. Full description at Econpapers \|\| Download paper
2017	Market-wide Effects of Off-Balance Sheet Disclosures:. (2017). Jorgensen, Bjorn ; Ormazabal, Gaizka ; Duro, Miguel ; Badia, Marc . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12152. Full description at Econpapers \|\| Download paper
2017	Internal governance and creditor governance: Evidence from credit default swaps. (2017). Colonnello, Stefano. In: IWH Discussion Papers. RePEc:zbw:iwhdps:62017. Full description at Econpapers \|\| Download paper
2017	Credit 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. Full description at Econpapers \|\| Download paper
2017	Earnings 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. Full description at Econpapers \|\| Download paper
2017	Why 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. Full description at Econpapers \|\| Download paper
2017	The 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. Full description at Econpapers \|\| Download paper
2017	Earnings Management Dynamics in Portuguese Listed Firms. (2017). da Silva, Diogo Batista ; Brando, Elisio ; Cerqueira, Antonio. In: FEP Working Papers. RePEc:por:fepwps:587. Full description at Econpapers \|\| Download paper
2017	Management 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. Full description at Econpapers \|\| Download paper
2017	A 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. Full description at Econpapers \|\| Download paper
2017	Assessing social and environmental performance through narrative complexity in CSR reports. (2017). Nazari, Jamal A ; Mahmoudian, Fereshteh ; Hrazdil, Karel. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:13:y:2017:i:2:p:166-178. Full description at Econpapers \|\| Download paper
2017	How 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. Full description at Econpapers \|\| Download paper
2017	Exploring the link between internationalization of top management and accounting quality: The CFOâs 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. Full description at Econpapers \|\| Download paper
2017	Information 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. Full description at Econpapers \|\| Download paper
2017	Working 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. Full description at Econpapers \|\| Download paper
2017	Announcing the announcement. (2017). Boulland, Romain ; Dessaint, Olivier. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:82:y:2017:i:c:p:59-79. Full description at Econpapers \|\| Download paper
2017	Cautionary Tales: Celebrities, the News Media, and Participation in Tax Amnesties. (2017). Garz, Marcel ; Pagels, Verena. In: CESifo Working Paper Series. RePEc:ces:ceswps:_6795. Full description at Econpapers \|\| Download paper
2017	How does governance affect tax avoidance? Evidence from shareholder proposals. (2017). Young, Alex. In: Applied Economics Letters. RePEc:taf:apeclt:v:24:y:2017:i:17:p:1208-1213. Full description at Econpapers \|\| Download paper
2017	Does 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. Full description at Econpapers \|\| Download paper
2017	The 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. Full description at Econpapers \|\| Download paper
2017	Data 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. Full description at Econpapers \|\| Download paper
2017	Stock 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. Full description at Econpapers \|\| Download paper
2017	Tax 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. Full description at Econpapers \|\| Download paper
2017	Prospect 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. Full description at Econpapers \|\| Download paper
2017	Social 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. Full description at Econpapers \|\| Download paper
2017	Do 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. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2017

Year	Citing document
2017	Does the Public Disclosure of the SECs Oversight Actions Matter?. (2017). Duro, Miguel ; Ormazabal, Gaizka ; Heese, Jonas . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12145. Full description at Econpapers \|\| Download paper
2017	Languages 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. Full description at Econpapers \|\| Download paper
2017	Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?. (2017). Fung, Simon Yu Kit ; Zhu, Xindong ; Raman, K K ; Yu, Simon . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:1:p:15-36. Full description at Econpapers \|\| Download paper
2017	Discussion of âWhen does the peer information environment matter?â. (2017). Matsumoto, Dawn A ; Shaikh, Sarah. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:215-220. Full description at Econpapers \|\| Download paper
2017	Discussion of âthe evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocationâ. (2017). Miller, Gregory S. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:246-252. Full description at Econpapers \|\| Download paper
2017	Commercial 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. Full description at Econpapers \|\| Download paper
2017	The 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. Full description at Econpapers \|\| Download paper
2017	Identification 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. Full description at Econpapers \|\| Download paper
2017	Borrower 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. Full description at Econpapers \|\| Download paper
2017	Discussion of âBorrower private information covenants and loan contract monitoringâ. (2017). Nikolaev, Valeri V. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:340-345. Full description at Econpapers \|\| Download paper
2017	Discussion: 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. Full description at Econpapers \|\| Download paper
2017	Corporate 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. Full description at Econpapers \|\| Download paper
2017	Bank Loan Loss Provisions, Investor Protection and the Macroeconomy. (2017). Ozili, Peterson K. In: MPRA Paper. RePEc:pra:mprapa:80147. Full description at Econpapers \|\| Download paper
2017	Shareholder 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. Full description at Econpapers \|\| Download paper
2017	Do 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. Full description at Econpapers \|\| Download paper

Recent citations received in 2016

Year	Citing document
2016	Do changes in the SG&A ratio provide different information about changes in future earnings, analyst forecast revisions, and stock returns under different circumstances?. (2016). Johnson, Scott E. In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:90-98. Full description at Econpapers \|\| Download paper
2016	Cross-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. Full description at Econpapers \|\| Download paper
2016	Micro-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. Full description at Econpapers \|\| Download paper
2016	The 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. Full description at Econpapers \|\| Download paper
2016	Discussion 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. Full description at Econpapers \|\| Download paper
2016	Do 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. Full description at Econpapers \|\| Download paper
2016	Discussion 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. Full description at Econpapers \|\| Download paper
2016	Discussion of âIs the risk of product market predation a cost of disclosure?â. (2016). Shroff, Nemit. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:326-332. Full description at Econpapers \|\| Download paper
2016	Customer 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. Full description at Econpapers \|\| Download paper
2016	Investment 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. Full description at Econpapers \|\| Download paper
2016	Freemium pricing: Evidence from a large-scale field experiment. (2016). Wagner, Stefan ; Claussen, JÃÂ¶rg ; Klapper, Daniel ; Runge, Julian . In: ESMT Research Working Papers. RePEc:esm:wpaper:esmt-16-06. Full description at Econpapers \|\| Download paper
2016	Earnings Management and Corporate Investment Decisions. (2016). Julio, Brandon ; Yook, Youngsuk. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2016-86. Full description at Econpapers \|\| Download paper
2016	The 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. Full description at Econpapers \|\| Download paper
2016	Market-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. Full description at Econpapers \|\| Download paper
2016	Conditional 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. Full description at Econpapers \|\| Download paper
2016	Comparability of financial reports: A literature review of most recent studies. (2016). Pantic, B. In: Working Papers. RePEc:sps:wpaper:6451. Full description at Econpapers \|\| Download paper
2016	Executive 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. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document
2015	Management Compensation, Monitoring and Aggressive Corporate Tax Planning. (2015). Steinhoff, Melanie . In: CQE Working Papers. RePEc:cqe:wpaper:4115. Full description at Econpapers \|\| Download paper
2015	Corporate governance, incentives, and tax avoidance. (2015). Armstrong, Christopher S ; Larcker, David F ; Jagolinzer, Alan D ; Blouin, Jennifer L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:1:p:1-17. Full description at Econpapers \|\| Download paper
2015	Discussion of âThe revolving door and the SEC×³s enforcement outcomes: Initial evidence from civil litigationâ by DeHaan, Kedia, Koh, and Rajgopal (2015). (2015). Hayes, Rachel M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:1-7. Full description at Econpapers \|\| Download paper
2015	Discussion of delegated trade and the pricing of public and private information. (2015). Bloomfield, Matthew J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:104-109. Full description at Econpapers \|\| Download paper
2015	Discussion of âOn Guidance and Volatilityâ. (2015). Healy, Paul M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:136-140. Full description at Econpapers \|\| Download paper
2015	On guidance and volatility. (2015). Billings, Mary Brooke ; Lev, Baruch ; Jennings, Robert . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:161-180. Full description at Econpapers \|\| Download paper
2015	Discussion of âTextual analysis and international financial reporting: Large sample evidenceâ. (2015). Chen, Jason V ; Li, Feng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:181-186. Full description at Econpapers \|\| Download paper
2015	In short supply: Short-sellers and stock returns. (2015). Lee, Charles ; Nichols, D C ; Beneish, M D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:33-57. Full description at Econpapers \|\| Download paper
2015	What is the value of sell-side analysts? Evidence from coverage changes â A discussion. (2015). Hansen, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:58-64. Full description at Econpapers \|\| Download paper
2015	Connecting supply, short-sellers and stock returns: Research challenges. (2015). Reed, Adam V. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:97-103. Full description at Econpapers \|\| Download paper
2015	Corporate social responsibility and media coverage. (2015). Cahan, Steven F ; Nguyen, Nhut H ; Chen, LI. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:59:y:2015:i:c:p:409-422. Full description at Econpapers \|\| Download paper
2015	Race to the Top: Credit Rating Bias from Competition. (2015). Xu, Yilan ; Wang, Yun. In: Working Papers. RePEc:wyi:wpaper:002255. Full description at Econpapers \|\| Download paper
2015	The effect of cross-border group taxation on ownership chains. (2015). Runger, Silke . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:194. Full description at Econpapers \|\| Download paper
2015	Management compensation, monitoring and aggressive corporate tax planning. (2015). Steinhoff, Melanie . In: CAWM Discussion Papers. RePEc:zbw:cawmdp:83. Full description at Econpapers \|\| Download paper

Recent citations received in 2014

Year	Citing document
2014	The Evolving Beta-Liquidity Relationship of Hedge Funds. (2014). Stefanova, Denitsa ; Siegmann, Arjen. In: LSF Research Working Paper Series. RePEc:crf:wpaper:14-12. Full description at Econpapers \|\| Download paper
2014	Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures. (2014). BURCA, Valentin . In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2014:i:3:p:33-42. Full description at Econpapers \|\| Download paper
2014	The role of the Securities and Exchange Commission in a developing economy: Implications for IFRS. (2014). Nurunnabi, Mohammad. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:413-424. Full description at Econpapers \|\| Download paper
2014	Macro to micro: Country exposures, firm fundamentals and stock returns. (2014). Li, Ningzhong ; Richardson, Scott ; Tuna, rem . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:1-20. Full description at Econpapers \|\| Download paper
2014	Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation. (2014). White, Joshua ; Clinton, Sarah B. ; Woidtke, Tracie . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:59-78. Full description at Econpapers \|\| Download paper
2014	Issues raised by studying DeFond and Zhang: What should audit researchers do?. (2014). Seo, Hojun ; Martin, Xiumin ; Frankel, Richard ; Lee, Joshua ; Donovan, John . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:327-338. Full description at Econpapers \|\| Download paper
2014	Thoughts on financial accounting and the banking industry. (2014). BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:384-395. Full description at Econpapers \|\| Download paper
2014	Institutions 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. Full description at Econpapers \|\| Download paper
2014	Access to management and the informativeness of analyst research. (2014). Green, Clifton T. ; Markov, Stanimir ; Jame, Russell ; Subasi, Musa. In: Journal of Financial Economics. RePEc:eee:jfinec:v:114:y:2014:i:2:p:239-255. Full description at Econpapers \|\| Download paper
2014	Accounting conservatism quality of accounting information and crash risk of stock prices. (2014). Kousenidis, Dimitrios ; Negakis, Christos I ; Ladas, Anestis C. In: The Journal of Economic Asymmetries. RePEc:eee:joecas:v:11:y:2014:i:c:p:120-137. Full description at Econpapers \|\| Download paper
2014	The Impact of Corporate Governance and Ownership Structure on Earnings Management Practices: Evidence from Listed Companies in Pakistan. (2014). Shah, Attaullah. In: Lahore Journal of Economics. RePEc:lje:journl:v:19:y:2014:i:2:p:27-70. Full description at Econpapers \|\| Download paper
2014	Taxation and Corporate Risk-Taking. (2014). Langenmayr, Dominika ; Lester, Rebecca. In: Discussion Papers in Economics. RePEc:lmu:muenec:20977. Full description at Econpapers \|\| Download paper
2014	Competition and Bank Opacity. (2014). Lin, Chen ; Levine, Ross ; Jiang, Liangliang . In: NBER Working Papers. RePEc:nbr:nberwo:20760. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	Journal of Accounting and Economics / Elsevier	469
2	Journal of Corporate Finance / Elsevier	214
3	Review of Accounting Studies / Springer	188
4	Journal of Banking & Finance / Elsevier	148
5	Journal of Financial Economics / Elsevier	126
6	Advances in accounting / Elsevier	118
7	Journal of Business Ethics / Springer	107
8	Review of Quantitative Finance and Accounting / Springer	107
9	Journal of Contemporary Accounting and Economics / Elsevier	95
10	International Review of Financial Analysis / Elsevier	89
11	The International Journal of Accounting / Elsevier	88

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

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