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Journal of Accounting Research / Wiley Blackwell


1.88

Impact Factor

2.04

5-Years IF

81

5-Years H index

Main indicators


Raw data


IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.1353570.2542481855 (%)10.030.04
19910.050.10.053671160.231524663149719 (1.2%)10.030.04
19920.010.090.0130101120.1226671114314 (1.5%)0.04
19930.030.110.0427128170.13811662149610 (1.2%)0.05
19940.040.110.0328156240.15769572159413 (1.7%)0.04
19950.130.190.21341901110.58443557156334 (%)30.090.07
19960.230.220.28282181730.797056214155447 (1%)30.110.09
19970.240.260.3930248249166162151475718 (2.7%)20.070.09
19980.210.270.27322802290.8292758121473916 (1.7%)0.1
19990.310.310.37373173090.97100062191525615 (1.5%)50.140.13
20000.610.380.52313483991.15123669421618316 (1.3%)70.230.15
20010.380.380.48353833921.0268468261587620 (2.9%)0.14
20020.290.40.36574403430.78183466191656026 (1.4%)20.040.17
20030.30.420.6354755271.111093922819211517 (1.6%)80.230.18
20040.550.470.6325075161.021089925119511718 (1.7%)30.090.19
20050.60.510.77275347121.33879674019014710 (1.1%)60.220.2
20060.920.51.06345688491.491105595418619724 (2.2%)150.440.19
20070.750.441.09366049511.57872614618520118 (2.1%)40.110.17
20080.990.471.394464811591.791449706916422829 (2%)260.590.19
20091.130.491.364068813111.91833809017323613 (1.6%)110.280.19
20101.350.461.523472217792.465678411318127520 (3.5%)130.380.16
20110.990.481.573976114991.97523747318829518 (3.4%)20.050.19
20120.560.511.373980015401.93592734119326520 (3.4%)40.10.19
20131.210.581.753983920472.44294789419634310 (3.4%)120.310.2
20141.270.581.733687527223.11251789919133113 (5.2%)110.310.19
20150.960.591.662790226952.9921375721873114 (1.9%)100.370.19
20161.170.631.773293428823.0919963741803192 (1%)130.410.19
20172.370.662.33296633023.4254591401733981 (1.9%)50.160.2
20181.880.92.0434100036473.651064120166339 (%)20.060.29
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
IF5: Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CCU: Cumulative number of citations to papers published until year y
CIF: Cumulative impact factor
CIT: Number of citations to papers published in year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y

 

50 most cited documents in this series:


#YearTitleCited
11991EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, JJ. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228.

Full description at Econpapers || Download paper

903
21980FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, JA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131.

Full description at Econpapers || Download paper

639
31968EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178.

Full description at Econpapers || Download paper

628
42000The economic consequences of increased disclosure. (2000). Leuz, Christian ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:91-124.

Full description at Econpapers || Download paper

433
51993CROSS-SECTIONAL DETERMINANTS OF ANALYST RATINGS OF CORPORATE DISCLOSURES. (1993). Lang, M ; Lundholm, R. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i:2:p:246-271.

Full description at Econpapers || Download paper

371
61966FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111.

Full description at Econpapers || Download paper

344
72008International Accounting Standards and Accounting Quality. (2008). Lang, Mark H. ; Landsman, Wayne R. ; Barth, Mary E.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:467-498.

Full description at Econpapers || Download paper

334
82002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630.

Full description at Econpapers || Download paper

314
91984METHODOLOGICAL ISSUES RELATED TO THE ESTIMATION OF FINANCIAL DISTRESS PREDICTION MODELS. (1984). Zmijewski, ME. In: Journal of Accounting Research. RePEc:bla:joares:v:22:y:1984:i::p:59-82.

Full description at Econpapers || Download paper

314
102004What Determines Corporate Transparency?. (2004). Smith, Abbie J. ; BUSHMAN, ROBERT M. ; Piotroski, Joseph D.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252.

Full description at Econpapers || Download paper

296
111994WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWS. (1994). Skinner, DJ. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:1:p:38-60.

Full description at Econpapers || Download paper

292
122008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). Leuz, Christian ; Daske, Holger ; Verdi, Rodrigo ; Hail, Luzi. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142.

Full description at Econpapers || Download paper

282
131968INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92.

Full description at Econpapers || Download paper

273
142007Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Lambert, Richard ; Verrecchia, Robert E.. In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420.

Full description at Econpapers || Download paper

255
151999The boundaries of financial reporting and how to extend them. (1999). Lev, B ; Zarowin, P. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:353-385.

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236
162002Errors in Estimating Accruals: Implications for Empirical Research. (2002). Hribar, Paul. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:105-134.

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227
172006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. (2006). Leuz, Christian ; Hail, Luzi. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:485-531.

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221
181999Have financial statements lost their relevance?. (1999). Francis, J ; Schipper, K. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:319-352.

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216
192002A Re-examination of Disclosure Level and the Expected Cost of Equity Capital. (2002). Botosan, Christine A.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:21-40.

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176
202000Corporate disclosure practices, institutional investors, and stock return volatility. (2000). Bushee, BJ ; Noe, CF. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:171-202.

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170
211991TRADING VOLUME AND PRICE REACTIONS TO PUBLIC ANNOUNCEMENTS. (1991). Kim, O ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:302-321.

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163
221991EARNINGS AS AN EXPLANATORY VARIABLE FOR RETURNS. (1991). Easton, PD ; Harris, TS. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:1:p:19-36.

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162
232001Toward an Implied Cost of Capital. (2001). Lee, Charles ; Swaminathan, Bhaskaran ; Charles, ; Gebhardt, William R. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:135-176.

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157
241999On the association between voluntary disclosure and earnings management. (1999). Kasznik, R. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:1:p:57-81.

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156
252009Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; Shu, Susan ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276.

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155
262008Marking-to-Market: Panacea or Pandoras Box?. (2008). Shin, Hyun Song ; plantin, guillaume. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:2:p:435-460.

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152
272003Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study. (2003). Hope, Ole-Kristian. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:235-272.

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150
282000Country-specific factors related to financial reporting and the value relevance of accounting data. (2000). Ali, A ; Hwang, LS. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i:1:p:1-21.

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149
291994SHAREHOLDER LITIGATION AND CORPORATE DISCLOSURES. (1994). Francis, J ; Schipper, K ; Philbrick, D. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:2:p:137-164.

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148
302003Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Morck, Randall ; Durnev, Artyom ; Zarowin, Paul ; Yeung, Bernard . In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836.

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146
312002Large-Sample Evidence on the Debt Covenant Hypothesis. (2002). Dichev, Ilia D.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:4:p:1091-1123.

Full description at Econpapers || Download paper

145
321980THE PRICING OF AUDIT SERVICES - THEORY AND EVIDENCE. (1980). Simunic, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:161-190.

Full description at Econpapers || Download paper

143
332005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Karamanou, Irene ; Vafeas, Nikos. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486.

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143
342006Founding Family Ownership and Earnings Quality. (2006). Wang, Dechun. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:619-656.

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143
352005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). AJINKYA, BIPIN ; BHOJRAJ, SANJEEV ; Sengupta, Partha. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376.

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142
361997Self-selection and analyst coverage. (1997). McNichols, M ; O'Brien, PC. In: Journal of Accounting Research. RePEc:bla:joares:v:35:y:1997:i::p:167-199.

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136
371998Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. (1998). Ittner, CD ; Larcker, DF. In: Journal of Accounting Research. RePEc:bla:joares:v:36:y:1998:i::p:1-35.

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134
381985PREDISCLOSURE INFORMATION, FIRM CAPITALIZATION, AND SECURITY PRICE BEHAVIOR AROUND EARNINGS ANNOUNCEMENTS. (1985). Atiase, RK. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:21-36.

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132
391993FUNDAMENTAL INFORMATION ANALYSIS. (1993). Lev, B ; Thiagarajan, SR. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i:2:p:190-215.

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129
402003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?. (2003). Miller, Darius P. ; Lang, Mark H. ; Lins, Karl V.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:317-345.

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126
411990ANALYST FOLLOWING AND INSTITUTIONAL OWNERSHIP. (1990). Obrien, PC ; Bhushan, R. In: Journal of Accounting Research. RePEc:bla:joares:v:28:y:1990:i::p:55-76.

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124
422005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?. (2005). DeFond, Mark L. ; HU, XUESONG ; HANN, REBECCA N.. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:2:p:153-193.

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121
432000Value investing: The use of historical financial statement information to separate winners from losers. (2000). Piotroski, JD. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:1-41.

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120
441966FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:123-127.

Full description at Econpapers || Download paper

119
451993THE RELATIVE INFORMATIVENESS OF ACCOUNTING DISCLOSURES IN DIFFERENT COUNTRIES. (1993). Alford, A ; Zmijewski, M ; Leftwich, R ; Jones, J. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i::p:183-223.

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117
461999Market rewards associated with patterns of increasing earnings. (1999). Barth, ME ; Finn, MW ; Elliott, J A. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:387-413.

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116
472005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members. (2005). Srinivasan, Suraj . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:2:p:291-334.

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113
482005Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. (2005). Joseph P. H. Fan, ; Wong, T. J.. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:1:p:35-72.

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110
492008Voluntary Disclosure, Earnings Quality, and Cost of Capital. (2008). Nanda, Dhananjay ; Olsson, Per ; Francis, Jennifer . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:1:p:53-99.

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110
502006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition. (2006). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:2:p:207-242.

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110

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


#YearTitleCited
11991EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, JJ. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228.

Full description at Econpapers || Download paper

229
21980FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, JA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131.

Full description at Econpapers || Download paper

142
31968EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178.

Full description at Econpapers || Download paper

138
42008International Accounting Standards and Accounting Quality. (2008). Lang, Mark H. ; Landsman, Wayne R. ; Barth, Mary E.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:467-498.

Full description at Econpapers || Download paper

94
52000The economic consequences of increased disclosure. (2000). Leuz, Christian ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:91-124.

Full description at Econpapers || Download paper

87
62008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). Leuz, Christian ; Daske, Holger ; Verdi, Rodrigo ; Hail, Luzi. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142.

Full description at Econpapers || Download paper

85
71966FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111.

Full description at Econpapers || Download paper

82
82002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630.

Full description at Econpapers || Download paper

80
91966FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:123-127.

Full description at Econpapers || Download paper

74
102007Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Lambert, Richard ; Verrecchia, Robert E.. In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420.

Full description at Econpapers || Download paper

73
111984METHODOLOGICAL ISSUES RELATED TO THE ESTIMATION OF FINANCIAL DISTRESS PREDICTION MODELS. (1984). Zmijewski, ME. In: Journal of Accounting Research. RePEc:bla:joares:v:22:y:1984:i::p:59-82.

Full description at Econpapers || Download paper

73
122004What Determines Corporate Transparency?. (2004). Smith, Abbie J. ; BUSHMAN, ROBERT M. ; Piotroski, Joseph D.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252.

Full description at Econpapers || Download paper

72
131980THE PRICING OF AUDIT SERVICES - THEORY AND EVIDENCE. (1980). Simunic, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:161-190.

Full description at Econpapers || Download paper

71
142009Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; Shu, Susan ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276.

Full description at Econpapers || Download paper

63
151993CROSS-SECTIONAL DETERMINANTS OF ANALYST RATINGS OF CORPORATE DISCLOSURES. (1993). Lang, M ; Lundholm, R. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i:2:p:246-271.

Full description at Econpapers || Download paper

63
161994WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWS. (1994). Skinner, DJ. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:1:p:38-60.

Full description at Econpapers || Download paper

60
172016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:2:p:525-622.

Full description at Econpapers || Download paper

59
182006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. (2006). Leuz, Christian ; Hail, Luzi. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:485-531.

Full description at Econpapers || Download paper

56
192001Toward an Implied Cost of Capital. (2001). Lee, Charles ; Swaminathan, Bhaskaran ; Charles, ; Gebhardt, William R. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:135-176.

Full description at Econpapers || Download paper

54
201968INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92.

Full description at Econpapers || Download paper

51
211976CORPORATE FORECASTS OF EARNINGS PER SHARE AND STOCK-PRICE BEHAVIOR - EMPIRICAL TESTS. (1976). Patell, JM. In: Journal of Accounting Research. RePEc:bla:joares:v:14:y:1976:i:2:p:246-276.

Full description at Econpapers || Download paper

49
222002Errors in Estimating Accruals: Implications for Empirical Research. (2002). Hribar, Paul. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:105-134.

Full description at Econpapers || Download paper

49
232000Corporate disclosure practices, institutional investors, and stock return volatility. (2000). Bushee, BJ ; Noe, CF. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:171-202.

Full description at Econpapers || Download paper

48
242005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Karamanou, Irene ; Vafeas, Nikos. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486.

Full description at Econpapers || Download paper

47
251989POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM. (1989). Bernard, VL ; Thomas, J K. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i::p:1-36.

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46
261985DISCLOSURE OF NONPROPRIETARY INFORMATION. (1985). Dye, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:123-145.

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45
272010The Role of the Business Press as an Information Intermediary. (2010). BUSHEE, BRIAN J. ; Guay, Wayne ; SOPHIA J. W. HAMM, ; Core, John E.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:1-19.

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41
282002Large-Sample Evidence on the Debt Covenant Hypothesis. (2002). Dichev, Ilia D.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:4:p:1091-1123.

Full description at Econpapers || Download paper

40
292005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). AJINKYA, BIPIN ; BHOJRAJ, SANJEEV ; Sengupta, Partha. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376.

Full description at Econpapers || Download paper

40
302000Value investing: The use of historical financial statement information to separate winners from losers. (2000). Piotroski, JD. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:1-41.

Full description at Econpapers || Download paper

40
312006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition. (2006). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:2:p:207-242.

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322012Equity Risk Incentives and Corporate Tax Aggressiveness. (2012). Wilson, Ryan ; Rego, Sonja Olhoft . In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:775-810.

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40
332008Voluntary Disclosure, Earnings Quality, and Cost of Capital. (2008). Nanda, Dhananjay ; Olsson, Per ; Francis, Jennifer . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:1:p:53-99.

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38
341999Have financial statements lost their relevance?. (1999). Francis, J ; Schipper, K. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:319-352.

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352014Political Connections and the Cost of Bank Loans. (2014). Ma, Yue ; Lin, Chen ; Houston, Joel F. ; Jiang, Liangliang . In: Journal of Accounting Research. RePEc:bla:joares:v:52:y:2014:i:1:p:193-243.

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36
362003Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study. (2003). Hope, Ole-Kristian. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:235-272.

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35
372006The Press as a Watchdog for Accounting Fraud. (2006). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:5:p:1001-1033.

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35
382006Founding Family Ownership and Earnings Quality. (2006). Wang, Dechun. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:619-656.

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35
392008Managerial Empire Building and Firm Disclosure. (2008). Hope, Ole-Kristian ; Thomas, Wayne B.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:591-626.

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402012Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most. (2012). Lins, Karl V. ; Maffett, Mark ; Lang, Mark. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:729-774.

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34
412016Textual Analysis in Accounting and Finance: A Survey. (2016). Loughran, Tim ; McDonald, Bill . In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230.

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422015Inside the “Black Box” of Sell-Side Financial Analysts. (2015). Brown, Lawrence D ; Sharp, Nathan Y ; Clement, Michael B ; Call, Andrew C. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:1:p:1-47.

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432001Analyst Coverage and Intangible Assets. (2001). Barth, Mary E ; McNichols, Maureen F ; Kasznik, Ron. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:1-34.

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32
442005Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. (2005). Joseph P. H. Fan, ; Wong, T. J.. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:1:p:35-72.

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32
451999On the association between voluntary disclosure and earnings management. (1999). Kasznik, R. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:1:p:57-81.

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462010Chief Executive Officer Equity Incentives and Accounting Irregularities. (2010). Jagolinzer, Alan D. ; Larcker, David F. ; Armstrong, Christopher S.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:2:p:225-271.

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31
472005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?. (2005). DeFond, Mark L. ; HU, XUESONG ; HANN, REBECCA N.. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:2:p:153-193.

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482005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members. (2005). Srinivasan, Suraj . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:2:p:291-334.

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30
491995BANK DIFFERENCES IN THE COORDINATION OF REGULATORY CAPITAL, EARNINGS, AND TAXES. (1995). Collins, JH ; Wahlen, JM ; Shackelford, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:33:y:1995:i:2:p:263-291.

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29
501994SHAREHOLDER LITIGATION AND CORPORATE DISCLOSURES. (1994). Francis, J ; Schipper, K ; Philbrick, D. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:2:p:137-164.

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29

Citing documents used to compute impact factor 120:


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2018The consequences to analyst involvement in the IPO process: Evidence surrounding the JOBS Act. (2018). Dambra, Michael ; Pisciotta, Kevin ; Gustafson, Matthew T ; Field, Laura Casares. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:2:p:302-330.

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2018Effect of capitalizing operating leases on credit ratings: Evidence from Japan. (2018). Kusano, Masaki. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:45-56.

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2018Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Ham, Charles ; Wang, Sean ; Seybert, Nicholas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x.

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2018Do features that associate managers with a message magnify investors’ reactions to narrative disclosures?. (2018). Asay, Scott H ; Rennekamp, Kristina M ; Libby, Robert. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:68-69:y:2018:i::p:1-14.

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2018Research Design Issues in Studies Using Discretionary Accruals. (2018). McNichols, Maureen F ; Stubben, Stephen R. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:227-246.

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2018The curious case of changes in trading dynamics: When firms switch from NYSE to NASDAQ. (2018). Dang, Viet Anh ; Pham, Thu Phuong ; Michayluk, David . In: Journal of Financial Markets. RePEc:eee:finmar:v:41:y:2018:i:c:p:17-35.

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2018Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use. (2018). Elliott, Brooke W ; Hodge, Frank D ; Grant, Stephanie M. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:5:p:1483-1519.

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2018Do managers act opportunistically towards the end of their career?. (2018). Kabir, Rezaul ; Veld-Merkoulova, Yulia ; Li, Hao. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:56:y:2018:i:c:p:218-232.

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2018Employee mobility, noncompete agreements, product-market competition, and company disclosure. (2018). Aobdia, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9425-z.

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2018PCAOB inspections: An analysis of entity-level and application-level control audit deficiencies. (2018). Mascha, Maureen Francis ; Janvrin, Diane J ; Lamboy-Ruiz, Melvin A. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:30:y:2018:i:c:p:19-39.

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2018Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature. (2018). Moehrle, Stephen R ; Wen, HE ; Stuerke, Pamela ; Reynolds-Moehrle, Jennifer ; Meckfessel, Michele. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:138-147.

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2018Costs and benefits of internal control audits: evidence from M&A transactions. (2018). Kravet, Todd D ; Weber, David P ; McVay, Sarah E. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9468-9.

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2018Staff auditors proclivity for computer-mediated communication with clients and its effect on skeptical behavior. (2018). Bennett, Bradley G ; Hatfield, Richard C. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:68-69:y:2018:i::p:42-57.

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2018.

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2018Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Blankespoor, Elizabeth ; Zhu, Christina ; Dehaan, ED. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2.

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2018The effects of a comply-or-explain dividend regulation in China. (2018). He, Wen ; Li, Chao Kevin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:52:y:2018:i:c:p:53-72.

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2018A weekly sentiment index and the cross-section of stock returns. (2018). Xu, Hai-Chuan ; Zhou, Wei-Xing. In: Finance Research Letters. RePEc:eee:finlet:v:27:y:2018:i:c:p:135-139.

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2018Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures. (2018). Ferri, Fabrizio ; Zou, Yuan ; Zheng, Ronghuo . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:339-365.

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2018A Corporate Social Responsibility Framework for Accounting Research. (2018). Radhakrishnan, Suresh ; Liu, Rubing ; Tsang, Albert . In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:4:p:274-294.

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2018Mandatory Corporate Social Responsibility: The Indian experience. (2018). Mukherjee, Abhishek ; Duppati, Geeta ; Bird, Ron. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:3:p:254-265.

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2018Tax certified individual auditors and effective tax rates. (2018). Frey, Lisa. In: Business Research. RePEc:spr:busres:v:11:y:2018:i:1:d:10.1007_s40685-017-0057-8.

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2018Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions. (2018). Ludwig, Christopher ; Dutt, Verena ; Voget, Johannes ; Vay, Heiko ; Nicolay, Katharina. In: Annual Conference 2018 (Freiburg, Breisgau): Digital Economy. RePEc:zbw:vfsc18:181537.

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2018Earnings notifications, investor attention, and the earnings announcement premium. (2018). Chapman, Kimball. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:222-243.

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2018Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions. (2018). Ludwig, Christopher ; Dutt, Verena ; Voget, Johannes ; Vay, Heiko ; Nicolay, Katharina. In: ZEW Discussion Papers. RePEc:zbw:zewdip:18019.

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2018Local peer effects and corporate investment. (2018). Bao, Yangming ; Goetz, Martin . In: SAFE Working Paper Series. RePEc:zbw:safewp:220.

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2018The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets. (2018). Glaeser, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:163-193.

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2018Do country risk factors attenuate the effect of taxes on corporate risk-taking?. (2018). Osswald, Benjamin ; Sureth, Caren . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:235.

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2018Demand for and Assessment of Audit Quality in Private Companies. (2018). Sunder, Shyam ; Jamal, Karim ; Esplin, Adam . In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:3:p:319-352.

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2018Collateral Booms and Information Depletion. (2018). Martin, Alberto ; Laeven, Luc ; Asriyan, Vladimir. In: Working Papers. RePEc:bge:wpaper:1064.

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2018Collateral Booms and Information Depletion. (2018). Martin, Alberto ; Laeven, Luc ; Asriyan, Vladimir. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:13340.

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2018Does credit reporting lead to a decline in relationship lending? Evidence from information sharing technology. (2018). Sutherland, Andrew. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:123-141.

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2018Capital gains taxation and funding for start-ups. (2018). Edwards, Alexander ; Todtenhaupt, Maximilian. In: ZEW Discussion Papers. RePEc:zbw:zewdip:18046.

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2018Money laundering and audit fees. (2018). Habib, Ahsan ; Al-Hadi, Ahmed ; Hasan, Mostafa Monzur. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:4:p:427-459.

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2018Corporate Governance, Tax Avoidance, and Financial Constraints. (2018). Bayar, Onur ; Sardarli, Sabuhi ; Huseynov, Fariz. In: Financial Management. RePEc:bla:finmgt:v:47:y:2018:i:3:p:651-677.

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2018The association between firm fundamentals and bank interest rates under different measures of risk. (2018). Chu, Ling ; Mbagwu, Chima ; Mathieu, Robert. In: Advances in accounting. RePEc:eee:advacc:v:41:y:2018:i:c:p:46-58.

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2018Size management by European private firms to minimize proprietary costs of disclosure. (2018). Bernard, Darren ; Kaya, Devrimi ; Burgstahler, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:94-122.

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2018The effect of fast trading on price discovery and efficiency: Evidence from a betting exchange. (2018). Bizzozero, Paolo ; Franck, Egon ; Flepp, Raphael. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:156:y:2018:i:c:p:126-143.

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2018Private information and lender discretion across time and institutions. (2018). Ambrocio, Gene ; Hasan, Iftekhar. In: Research Discussion Papers. RePEc:bof:bofrdp:2018_017.

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2018Claim Dilution in the Municipal Debt Market. (2018). Ivanov, Ivan T ; Zimmermann, Thomas. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2018-11.

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2018State ownership and transparency in foreign direct investment. (2018). Cannizzaro, Anthony P ; Weiner, Robert J. In: Journal of International Business Studies. RePEc:pal:jintbs:v:49:y:2018:i:2:d:10.1057_s41267-017-0117-5.

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2018Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research. (2018). Leuz, Christian. In: NBER Working Papers. RePEc:nbr:nberwo:24535.

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2018Do audited firms have lower cost of debt?. (2018). Huq, Asif ; Rudholm, Niklas ; Hartwig, Fredrik. In: HUI Working Papers. RePEc:hhs:huiwps:0132.

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2018The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation. (2018). Donelson, Dain ; Yust, Christopher G ; Hopkins, Justin J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-018-9438-2.

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2018The consequences to analyst involvement in the IPO process: Evidence surrounding the JOBS Act. (2018). Dambra, Michael ; Pisciotta, Kevin ; Gustafson, Matthew T ; Field, Laura Casares. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:2:p:302-330.

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2018Taking Diversity into Account: Real Effects of Accounting Measurement on Asset Allocation. (2018). Le Quang, Gaëtan. In: EconomiX Working Papers. RePEc:drm:wpaper:2018-28.

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2018What makes the bonding stick? A natural experiment testing the legal bonding hypothesis. (2018). Licht, Amir N ; Siegel, Jordan I ; Poliquin, Christopher . In: Journal of Financial Economics. RePEc:eee:jfinec:v:129:y:2018:i:2:p:329-356.

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2018The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Slack, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:52-73.

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2018Information Distortion, R&D, and Growth. (2018). Terry, Stephen ; Whited, Toni ; Zakolyukina, Anastasia. In: 2018 Meeting Papers. RePEc:red:sed018:217.

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2018Where do investor relations matter the most?. (2018). Brochet, Francois ; Doumet, Markus ; Betzer, Andre ; Bazhutov, Dmitry ; Limbach, Peter. In: CFR Working Papers. RePEc:zbw:cfrwps:1805.

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2018The dark side of stress tests: Negative effects of information disclosure. (2018). Goncharenko, Roman ; Pinto, Roberto ; Hledik, Juraj. In: Journal of Financial Stability. RePEc:eee:finsta:v:37:y:2018:i:c:p:49-59.

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2018What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure?. (2018). Moses, Olayinka ; van Zijl, Tony ; Houqe, Muhammad Nurul. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:2:p:216-233.

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2018The influence of board committee structures on voluntary disclosure of greenhouse gas emissions: Australian evidence. (2018). Krishnamurti, Chandrasekhar ; Velayutham, Eswaran. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:50:y:2018:i:c:p:65-81.

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2018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?. (2018). Hellman, Niclas ; Gutierrez, Soledad Moya ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321.

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2018Why do private firms adopt IFRS?. (2018). Bassemir, Moritz . In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:3:p:237-263.

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2018Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608.

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2018The Role of Stakeholders in Corporate Governance: A View from Accounting Research. (2018). Ormazabal, Gaizka. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12775.

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2018The Informational Effects of Tightening Oil and Gas Disclosure Rules. (2018). Jorgensen, Bjorn ; Ormazabal, Gaizka ; Duro, Miguel ; Badia, Marc . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12776.

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2018Corporate transparency and reserve management: Evidence from US property-liability insurance companies. (2018). HAN, Sangyong ; Ho, Chia-Ling ; Lai, Gene C. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:96:y:2018:i:c:p:379-392.

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2018The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8. (2018). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:121-130.

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2018Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation. (2018). Leuz, Christian ; Hackethal, Andreas ; Soltes, Eugene ; Muhn, Maximilian ; Meyer, Steffen. In: CFS Working Paper Series. RePEc:zbw:cfswop:609.

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2018Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: CFS Working Paper Series. RePEc:zbw:cfswop:611.

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2018How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members. (2018). Jiang, John ; Wangerin, Daniel D. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:71:y:2018:i:c:p:30-46.

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2018Is earnings management sensitive to discount rates?. (2018). Haga, Jesper ; Wong, Leon ; Tronnes, Per C ; Ittonen, Kim. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:75-88.

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2018Identifying lobbying strategies: An analysis of public responses to the Productivity Commission Inquiry into executive remuneration in Australia. (2018). Beaumont, Stacey ; Tutticci, Irene ; Clarkson, Peter. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:3:p:288-306.

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2018Corporate Scandals and Regulation. (2018). Hail, Luzi ; Wang, Clare ; Tahoun, Ahmed. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:2:p:617-671.

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2018Cultural values and financial reporting practices: contemporary tendencies in Eastern European countries. (2018). Ammar, R M ; Can, F N ; Aran, Alina. In: Eastern Journal of European Studies. RePEc:jes:journl:y:2018:v:9:p:89-109.

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2018Founder CEOs and new venture media coverage. (2018). Howard, Michael D ; Kolb, Johannes . In: Hohenheim Discussion Papers in Business, Economics and Social Sciences. RePEc:zbw:hohdps:012018.

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2018Asset Price Spillovers From Unconventional Monetary Policy: A Global Empirical Perspective. (2018). Siklos, Pierre ; Domenico, Pierre Siklos . In: LCERPA Working Papers. RePEc:wlu:lcerpa:0109.

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2018The Hidden Information Content: Evidence from the Tone of Independent Director Reports. (2018). Talavera, Oleksandr ; Ji, Jiao ; Yin, Shuxing. In: Working Papers. RePEc:swn:wpaper:2018-28.

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2018Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability. (2018). Drago, Carlo ; Sciascia, Salvatore ; Pongelli, Claudia ; Ginesti, Gianluca . In: Journal of Family Business Strategy. RePEc:eee:fambus:v:9:y:2018:i:2:p:142-150.

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2018Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study. (2018). Sandulescu, Maria-Silvia ; Albu, Catalin-Nicolae. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:17:y:2018:i:3:p:353-373.

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2018How disclosure medium affects investor reactions to CEO bragging, modesty, and humblebragging. (2018). Grant, Stephanie M ; Sinha, Roshan K ; Hodge, Frank D. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:68-69:y:2018:i::p:118-134.

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2018PCAOB inspections: An analysis of entity-level and application-level control audit deficiencies. (2018). Mascha, Maureen Francis ; Janvrin, Diane J ; Lamboy-Ruiz, Melvin A. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:30:y:2018:i:c:p:19-39.

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2018Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach. (2018). Camodeca, Renato ; Sagliaschi, Umberto ; Almici, Alex. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4393-:d:185253.

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2018Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context. (2018). Brennan, Niamh ; Merkl-Davies, Doris M. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:553-577.

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2018Executive age and the readability of financial reports. (2018). Xu, Qiao ; Tam, Kinsun ; Fernando, Guy D. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:70-81.

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2018Journalist disagreement. (2018). Hillert, Alexander ; Muller, Sebastian ; Jacobs, Heiko. In: Journal of Financial Markets. RePEc:eee:finmar:v:41:y:2018:i:c:p:57-76.

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2018Discussion of “analyst stock ownership and stock recommendations”. (2018). Bradley, Daniel. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:499-505.

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2018Optimistic Disclosure Tone and Conservative Debt Policy. (2018). Ataullah, Ali ; Xu, Bin ; Vivian, Andrew. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:445-484.

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2018What information matters to investors at different stages of a firms life cycle?. (2018). Dickinson, Victoria ; Schaberl, Philipp D ; Kassa, Haimanot . In: Advances in accounting. RePEc:eee:advacc:v:42:y:2018:i:c:p:22-33.

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2018Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature. (2018). Moehrle, S ; Wen, H ; Reynolds-Moehrle, J ; Meckfessel, M ; Kozloski, T. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:49-62.

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2018.

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2018The Value of Public Sector Risk Management: An Empirical Assessment of Ghana. (2018). Kong, Yusheng ; Biswas, Nirmalya B ; Maci, Fatoumata Binta ; Lartey, Peter Yao. In: Administrative Sciences. RePEc:gam:jadmsc:v:8:y:2018:i:3:p:40-:d:161073.

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2018Antecedents of burnout and its relationship to internal audit quality. (2018). al Shbail, Mohannad ; Mohd, M N ; Salleh, Zalailah. In: Business and Economic Horizons (BEH). RePEc:pdc:jrnbeh:v:14:y:2018:i:4:p:789-817.

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2018The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross†listed in the US. (2018). Bajra, Ujkan ; Cadez, Simon. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:2:p:152-166.

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2018Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy. (2018). Banbhan, Ashfaque ; Ud, Nizam ; Cheng, Xinsheng. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4697-:d:189389.

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2018Defining, measuring, and modeling accruals: a guide for researchers. (2018). Larson, Chad R ; Giedt, Jenny Zha ; Sloan, Richard. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9457-z.

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2018No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?. (2018). Johnson, Elizabeth ; Soileau, Jared S ; Reichelt, Kenneth J. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:106-126.

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2018A new era of voluntary disclosure? Empirical evidence on how employee postings on social media relate to future corporate disclosures. (2018). HALES, JEFFREY ; Swenson, Laura A ; Moon, James R. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:68-69:y:2018:i::p:88-108.

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2018The impact of Twitter sentiment on renewable energy stocks. (2018). Reboredo, Juan C ; Ugolini, Andrea . In: Energy Economics. RePEc:eee:eneeco:v:76:y:2018:i:c:p:153-169.

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2018How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach. (2018). Nicodème, Gaëtan ; Gesualdo, Maria ; d'Andria, Diego ; Barrios, Salvador ; Alvarez Martinez, Maria Teresa ; Pycroft, Jonathan ; Nicodme, Gatan ; Alvarez-Martnez, Mara T. In: CESifo Working Paper Series. RePEc:ces:ceswps:_6870.

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2018Tax haven networks and the role of the Big 4 accountancy firms. (2018). Jones, Chris ; Cobham, Alex ; Temouri, Yama. In: Journal of World Business. RePEc:eee:worbus:v:53:y:2018:i:2:p:177-193.

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2018Public Tax-Return Disclosure. (2018). Slemrod, Joel ; Robinson, Leslie ; Hoopes, Jeffrey L. In: NBER Working Papers. RePEc:nbr:nberwo:24318.

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2018Tax avoidance and cost of debt: The case for loan-specific risk mitigation and public debt financing. (2018). Isin, Adnan Anil. In: Journal of Corporate Finance. RePEc:eee:corfin:v:49:y:2018:i:c:p:344-378.

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2018Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions. (2018). Ludwig, Christopher ; Dutt, Verena ; Voget, Johannes ; Vay, Heiko ; Nicolay, Katharina. In: ZEW Discussion Papers. RePEc:zbw:zewdip:18019.

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2018The corporate governance of profit shifting. (2018). Delis, Manthos ; Klassen, Kenneth ; Karavitis, Panagiotis. In: MPRA Paper. RePEc:pra:mprapa:88724.

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2018Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions. (2018). Ludwig, Christopher ; Dutt, Verena ; Voget, Johannes ; Vay, Heiko ; Nicolay, Katharina. In: Annual Conference 2018 (Freiburg, Breisgau): Digital Economy. RePEc:zbw:vfsc18:181537.

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2018Dissecting the EU’s Recent Anti-Tax Avoidance Measures: Merits and Problems. (2018). Kari, Seppo ; Todtenhaup, Maximilian ; Simmler, Martin ; Ropponen, Olli ; Collier, Richard . In: EconPol Policy Reports. RePEc:ces:econpr:_8.

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2018Public tax-return disclosure. (2018). Slemrod, Joel ; Robinson, Leslie ; Hoopes, Jeffrey L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:142-162.

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2018How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach. (2018). Nicodème, Gaëtan ; Gesualdo, Maria ; d'Andria, Diego ; Barrios, Salvador ; Alvarez Martinez, Maria Teresa ; Pycroft, Jonathan ; alvarez-Martinez, Maria . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12637.

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2018Name and shame? Evidence from the European Union tax haven blacklist. (2018). Polakova, Aija. In: Discussion Papers. RePEc:hhs:nhhfms:2018_018.

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2018U.S. worldwide taxation and domestic mergers and acquisitions. (2018). Harris, Jeremiah ; O'Brien, William . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:419-438.

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2018Business Groups and Tax Havens. (2018). Su, Weichieh ; Tan, Danchi. In: Journal of Business Ethics. RePEc:kap:jbuset:v:153:y:2018:i:4:d:10.1007_s10551-018-3910-6.

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2018The effect of intellectual property boxes on innovative activity & effective tax rates. (2018). Bornemann, Tobias ; Osswald, Benjamin ; Laplante, Stacie K. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:234.

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2018Corporate tax planning and firms information environment. (2018). Osswald, Benjamin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:236.

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2018Stairway to (Secrecy) Heaven: Market Attitudes towards Secrecy Shopping. (2018). Polakova, Aija ; Gavrilova, Evelina. In: Discussion Papers. RePEc:hhs:nhhfms:2018_019.

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2018Shaming for tax enforcement: Evidence from a new policy. (2018). Dwenger, Nadja ; Treber, Lukas. In: Hohenheim Discussion Papers in Business, Economics and Social Sciences. RePEc:zbw:hohdps:212018.

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2018Flexible prices and leverage. (2018). Weber, Michael ; Pflueger, Carolin ; Liu, Ryan ; Dacunto, Francesco. In: Journal of Financial Economics. RePEc:eee:jfinec:v:129:y:2018:i:1:p:46-68.

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2018Bank competition and stability in the United Kingdom. (2018). Straughan, Michael ; de Ramon, S J A ; Francis, William ; De-Ramon, Sebastian . In: Bank of England working papers. RePEc:boe:boeewp:0748.

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2018How does banking market power affect bank opacity? Evidence from analysts forecasts. (2018). Fosu, Samuel ; Murinde, Victor ; Ntim, Collins G ; Agyei-Boapeah, Henry ; Danso, Albert. In: International Review of Financial Analysis. RePEc:eee:finana:v:60:y:2018:i:c:p:38-52.

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2018A Replication of “Bank Competition and Financial Stability: Much Ado About Nothing?” (Journal of Economic Surveys, 2016). (2018). Reed, W. ; Das, Kuntal ; Bandaranayake, Samangi. In: Working Papers in Economics. RePEc:cbt:econwp:18/18.

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2018Does credit reporting lead to a decline in relationship lending? Evidence from information sharing technology. (2018). Sutherland, Andrew. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:123-141.

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2018Corporate boards and performance pricing in private debt contracts. (2018). Khan, Arifur ; Tanewski, George ; Mather, Paul ; Abu, Intan Suryani. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:50:y:2018:i:c:p:144-162.

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2018Business intelligence & analytics in management accounting research: Status and future focus. (2018). Rikhardsson, Pall ; Yigitbasioglu, Ogan. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:29:y:2018:i:c:p:37-58.

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2018When Kamay Met Hill: Organisational Ethics in Practice. (2018). Szilagyi, Peter ; Batten, Jonathan ; Lonarski, Igor. In: Journal of Business Ethics. RePEc:kap:jbuset:v:147:y:2018:i:4:d:10.1007_s10551-017-3435-4.

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2018The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption/La influencia de la política y la economía en la adopción de las Normas Internacionales de Info. (2018). Mora, Araceli. In: Estudios de Economía Aplicada. RePEc:lrk:eeaart:36_2_4.

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2018Reporting choices in the shadow of bank runs. (2018). GAO, PINGYANG ; Jiang, XU. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:1:p:85-108.

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2018Nonconsolidated affiliates, bank capitalization, and risk taking. (2018). Gong, DI ; Laeven, Luc ; Huizinga, Harry. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:97:y:2018:i:c:p:109-129.

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2018A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming. (2018). Dennis, Sean A ; Johnstone, Karla M. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:66:y:2018:i:c:p:14-28.

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2018Earnings announcement promotions: A Yahoo Finance field experiment. (2018). Lawrence, Alastair ; Laptev, Nikolay ; Sun, Estelle ; Ryans, James. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:399-414.

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Recent citations (cites in year: CiY)


Recent citations received in 2018

YearCiting document
2018Firm Complexity and Post-Earnings-Announcement Drift. (2018). Barinov, Alexander ; Yildizhan, Celim ; Park, Shawn Saeyeul. In: MPRA Paper. RePEc:pra:mprapa:91421.

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2018Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608.

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Recent citations received in 2017

YearCiting document
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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2017Do corporate pension plans affect audit pricing?. (2017). Chen, Yangyang ; Zolotoy, Leon ; Ge, Rui . In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:13:y:2017:i:3:p:322-337.

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2017Which Analysts Benefited Most from Mandatory IFRS Adoption in Europe?. (2017). Beuselinck, Christof ; Van Der Meulen, Sofie ; Khurana, Inder ; Joos, Philip . In: Post-Print. RePEc:hal:journl:hal-01745251.

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2017Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan. (2017). Kusano, Masaki. In: Discussion papers. RePEc:kue:epaper:e-17-007.

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2017Tax loss offset restrictions and biased perception of risky investments. (2017). Mehrmann, Annika ; Sureth-Sloane, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:222.

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Recent citations received in 2016

YearCiting document
2016Crop and livestock insurance in Poland reconsidered: challenges from the perspective of agricultural policy. (2016). Soliwoda, Michal . In: 156th Seminar, October 4, 2016, Wageningen, The Netherlands. RePEc:ags:eaa156:249991.

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2016Disclosure and the Cost of Capital: A Survey of the Theoretical Literature. (2016). Bertomeu, Jeremy ; Cheynel, Edwige. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:2:p:221-258.

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2016The economic consequences of extending the use of fair value accounting in regulatory capital calculations. (2016). Chircop, Justin ; Novotny-Farkas, Zoltan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:183-203.

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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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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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2016Executive gender, competitive pressures, and corporate performance. (2016). Amore, Mario Daniele ; Garofalo, Orsola . In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:131:y:2016:i:pa:p:308-327.

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2016The determinants and value relevance of banks discretionary loan loss provisions during the financial crisis. (2016). Morris, Richard D ; Jie, Jing ; Kang, Helen. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:12:y:2016:i:2:p:176-190.

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2016Management accounting in context: industry, regulation and informatics. (2016). van der Stede, Wim. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:65578.

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2016A review of the IFRS adoption literature. (2016). de George, Emmanuel T ; Shivakumar, Lakshmanan ; Li, XI. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:67599.

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2016Does bank competition affect bank stability after the global financial crisis?. (2016). Shijaku, Gerti. In: MPRA Paper. RePEc:pra:mprapa:79084.

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2016A review of the IFRS adoption literature. (2016). de George, Emmanuel T ; Shivakumar, Lakshmanan ; Li, XI. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1.

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2016Tax loss carryforward disclosure and uncertainty. (2016). Flagmeier, Vanessa ; Muller, Jens . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:208.

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Recent citations received in 2015

YearCiting document
2015Accounting Conservatism and the Cost of Capital: An International Analysis. (2015). Li, XI. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:42:y:2015:i:5-6:p:555-582.

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2015The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure. (2015). Miller, Gregory S ; Skinner, Douglas J. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:221-239.

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2015Construal instructions and professional skepticism in evaluating complex estimates. (2015). Rasso, Jason Tyler . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:46:y:2015:i:c:p:44-55.

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2015Discussion of construal instructions and professional skepticism in evaluating complex estimates. (2015). Frank, Michele L ; Hoffman, Vicky B. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:46:y:2015:i:c:p:56-58.

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2015The effect of an Audit Judgment Rule on audit committee members’ professional skepticism: The case of accounting estimates. (2015). Trotman, Ken T ; Ju, Yoon . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:46:y:2015:i:c:p:59-76.

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2015Commentary on “The effect of an audit judgment rule on audit committee members’ professional skepticism: The case of accounting estimates” (Kang, Trotman, and Trotman). (2015). Vera-Muoz, Sandra C. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:46:y:2015:i:c:p:77-80.

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2015Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice. (2015). Libby, Robert ; Seybert, Nicholas ; Rennekamp, Kristina M. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:47:y:2015:i:c:p:25-42.

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2015Ego depletion: Applications and implications for auditing research. (2015). Hurley, Patrick J. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:47-76.

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2015Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking. (2015). Zhang, Liandong ; Ljungqvist, Alexander ; Zuo, Luo. In: NBER Working Papers. RePEc:nbr:nberwo:21834.

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2015Is Price Support for Overvalued Equity a Motive for Increasing Share Repurchases?. (2015). Liu, Harrison ; Swanson, Edward P. In: Working Papers. RePEc:tsa:wpaper:0171acc.

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CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated March, 4 2019. Contact: CitEc Team