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Citation Profile [Updated: 2019-12-04 10:36:47]
5 Years H
84
Impact Factor
1.86
5 Years IF
1.73
Data available in this report

[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 CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1990 0 0.08 0.2 0 35 35 566 7 7 48 185 0 1 0.03 0.04
1991 0.03 0.08 0.23 0.04 36 71 1583 16 23 66 2 149 6 0 1 0.03 0.04
1992 0.01 0.08 0.12 0.01 30 101 271 12 35 71 1 143 1 0 0 0.04
1993 0.03 0.1 0.13 0.04 27 128 845 17 52 66 2 149 6 0 0 0.05
1994 0.04 0.11 0.16 0.03 28 156 786 25 77 57 2 159 4 0 0 0.05
1995 0.13 0.19 0.58 0.19 34 190 465 111 188 55 7 156 30 0 3 0.09 0.08
1996 0.23 0.22 0.79 0.23 28 218 728 173 361 62 14 155 36 0 3 0.11 0.1
1997 0.23 0.22 1.02 0.27 30 248 687 252 613 62 14 147 40 0 2 0.07 0.09
1998 0.19 0.26 0.84 0.22 32 280 961 234 847 58 11 147 33 0 0 0.12
1999 0.27 0.28 1 0.3 37 317 1038 315 1163 62 17 152 46 0 5 0.14 0.14
2000 0.52 0.33 1.16 0.39 31 348 1284 401 1566 69 36 161 62 0 7 0.23 0.15
2001 0.32 0.36 1.05 0.29 35 383 728 400 1967 68 22 158 46 0 0 0.15
2002 0.3 0.39 0.8 0.3 57 440 1899 351 2319 66 20 165 50 0 2 0.04 0.21
2003 0.3 0.4 1.11 0.49 35 475 1127 528 2848 92 28 192 94 14 2.7 8 0.23 0.2
2004 0.52 0.45 1.03 0.47 32 507 1134 519 3370 92 48 195 91 8 1.5 5 0.16 0.2
2005 0.49 0.46 1.34 0.58 27 534 930 704 4085 67 33 190 111 5 0.7 6 0.22 0.22
2006 0.92 0.46 1.5 0.82 34 568 1153 842 4935 59 54 186 152 114 13.5 15 0.44 0.21
2007 0.74 0.42 1.58 0.83 36 604 901 952 5892 61 45 185 153 0 4 0.11 0.18
2008 0.94 0.44 1.8 1.05 44 648 1520 1167 7060 70 66 164 172 0 28 0.64 0.21
2009 0.98 0.44 1.95 1.03 40 688 878 1338 8400 80 78 173 179 0 13 0.33 0.21
2010 1.25 0.43 2.49 1.16 38 726 597 1807 10207 84 105 181 210 0 13 0.34 0.18
2011 0.92 0.46 2.02 1.19 39 765 553 1543 11750 78 72 192 228 0 3 0.08 0.21
2012 0.51 0.47 1.98 1.11 39 804 657 1589 13339 77 39 197 219 0 4 0.1 0.19
2013 1.1 0.53 2.46 1.32 39 843 317 2076 15415 78 86 200 263 0 13 0.33 0.22
2014 1.17 0.55 3.15 1.33 36 879 271 2768 18183 78 91 195 259 183 6.6 11 0.31 0.22
2015 0.91 0.56 3.04 1.29 27 906 241 2757 20940 75 68 191 247 183 6.6 15 0.56 0.21
2016 1.08 0.58 3.1 1.46 32 938 232 2905 23845 63 68 180 262 0 14 0.44 0.2
2017 2.19 0.6 3.43 1.87 32 970 67 3327 27172 59 129 173 323 37 1.1 5 0.16 0.22
2018 1.86 0.76 3.68 1.73 34 1004 16 3691 30863 64 119 166 287 17 0.5 2 0.06 0.31
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
CIF: Cumulative impact factor
IF5: Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until 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: selft citations in y to articles published in y-1 plus y-2
%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

937
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

679
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

653
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.

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446
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.

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383
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

367
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.

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350
81984METHODOLOGICAL 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.

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328
92002Estimating 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.

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325
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.

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309
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.

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298
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.

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293
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

284
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.

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262
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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240
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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232
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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229
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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227
192000Corporate 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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182
202002A 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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180
212001Toward 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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170
222009Do 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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169
231991TRADING 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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168
241991EARNINGS 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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165
251999On 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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164
262000Country-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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155
272005The 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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155
282008Marking-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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154
292006Founding 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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153
302003Disclosure 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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153
312003Does 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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151
322005The 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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151
332002Large-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.

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151
341994SHAREHOLDER 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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150
351980THE 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.

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150
361998Are 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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142
371997Self-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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142
381966FINANCIAL 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.

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142
391985PREDISCLOSURE 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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137
401993FUNDAMENTAL 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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135
412003ADRs, 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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133
421990ANALYST 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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131
432005Does 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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126
442000Value 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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124
451999Market 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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122
462005Do 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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121
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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121
481993THE 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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120
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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119
501972DISCRIMINANT ANALYSIS OF PREDICTORS OF BUSINESS FAILURE. (1972). Deakin, EB. In: Journal of Accounting Research. RePEc:bla:joares:v:10:y:1972:i:1:p:167-179.

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116
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

251
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

170
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

155
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

104
51966FINANCIAL 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

97
62000The 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

96
72008Mandatory 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

93
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

90
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

89
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

84
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

83
122007Accounting 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

78
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

76
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

74
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

71
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

64
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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64
182016The 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.

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63
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

62
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

59
212000Corporate 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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58
221976CORPORATE 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.

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57
232005The 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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53
241989POST-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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53
252002Errors 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

53
262005The 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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52
271985DISCLOSURE 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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49
282012Equity 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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47
292006The 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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302002Large-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.

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311999Have 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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322006Founding 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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44
332010The 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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342000Value 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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352008Voluntary 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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362016Textual 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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372014Political 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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382005Do 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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392012Transparency, 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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402008Managerial 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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40
412006The 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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421995BANK 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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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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442005Does 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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452003Disclosure 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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461999On 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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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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482015Inside 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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492010Chief 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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501998Are 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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Citing documents used to compute impact factor: 119
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2018Founder CEOs and new venture media coverage. (2018). Kolb, Johannes ; Howard, Michael D. 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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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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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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2018Measuring Investor Sentiment. (2018). Zhou, Guofu. In: Annual Review of Financial Economics. RePEc:anr:refeco:v:10:y:2018:p:239-259.

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

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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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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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2018Does Credit Reporting Lead to a Decline in Relationship Lending? Evidence from Information Sharing Technology. (2018). Sutherland, Andrew. In: MPRA Paper. RePEc:pra:mprapa:93670.

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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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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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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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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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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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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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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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2018Claim Dilution in the Municipal Debt Market. (2018). Zimmermann, Thomas ; Ivanov, Ivan T. 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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2018Do audited firms have lower cost of debt?. (2018). Rudholm, Niklas ; Hartwig, Fredrik ; Huq, Asif. 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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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). Whited, Toni ; Zakolyukina, Anastasia ; Terry, Stephen. In: 2018 Meeting Papers. RePEc:red:sed018:217.

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2018Where do investor relations matter the most?. (2018). Doumet, Markus ; Betzer, Andre ; Bazhutov, Dmitry ; Limbach, Peter ; Brochet, Francois. 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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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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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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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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2018EARNINGS, MERGERS AND ACQUISITIONS UNDER PENSION DISCLOSURE STANDARDS. (2018). Wang, Anxing ; Qin, Yiyi ; Cai, Jun. In: Advances in Decision Sciences. RePEc:aag:wpaper:v:22:y:2018:i:1:p:137-179.

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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 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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2018How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach. (2018). Pycroft, Jonathan ; Nicodème, Gaëtan ; Gesualdo, Maria ; d'Andria, Diego ; Barrios, Salvador ; Alvarez Martinez, Maria Teresa ; 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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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). Ropponen, Olli ; Kari, Seppo ; Todtenhaup, Maximilian ; Simmler, Martin ; 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). Osswald, Benjamin ; Laplante, Stacie K ; Bornemann, Tobias. 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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2018European Banks and Tax Havens: Evidence from Country-by-Country Reporting. (2018). Janský, Petr. In: Working Papers IES. RePEc:fau:wpaper:wp2018_38.

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

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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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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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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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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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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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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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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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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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2018Local peer effects and corporate investment. (2018). Goetz, Martin ; Bao, Yangming. 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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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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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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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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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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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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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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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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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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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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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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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 ; Francis, William ; de Ramon, S J A ; 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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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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Recent citations
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). Sureth-Sloane, Caren ; Mehrmann, Annika . 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). Shivakumar, Lakshmanan ; Li, XI ; de George, Emmanuel T. 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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2015Cross-Delisting, Financial Constraints and Investment Sensitivities. (). Loureiro, Gilberto ; Silva, Sonia . In: NIPE Working Papers. RePEc:nip:nipewp:15/2015.

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

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