Is this page useful for you? Then, help us to keep the service working. Please have a look to our donations page ... Thanks for your help!!

Citation Profile [Updated: 2020-06-03 07:38:54]
5 Years H
86
Impact Factor
1.11
5 Years IF
1.66
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 0.15 0.08 4 0.14 35 35 642 140 140 48 7 185 25 0 2 0.06 0.04
1991 0.08 0.08 1.14 0.1 36 71 1722 81 221 66 5 149 15 0 2 0.06 0.04
1992 0.07 0.09 0.74 0.07 30 101 324 75 296 71 5 143 10 0 0 0.04
1993 0.09 0.1 1.02 0.13 27 128 919 131 427 66 6 149 20 0 0 0.05
1994 0.18 0.11 1.06 0.18 28 156 873 166 593 57 10 159 28 0 4 0.14 0.06
1995 0.18 0.2 0.81 0.23 34 190 522 154 747 55 10 156 36 0 3 0.09 0.08
1996 0.34 0.22 1.14 0.34 28 218 786 248 995 62 21 155 52 0 3 0.11 0.1
1997 0.29 0.23 1.31 0.35 30 248 731 324 1319 62 18 147 51 0 4 0.13 0.1
1998 0.29 0.27 1.1 0.31 32 280 1021 308 1627 58 17 147 45 0 0 0.12
1999 0.37 0.29 1.3 0.4 37 317 1102 410 2038 62 23 152 61 0 6 0.16 0.14
2000 0.62 0.34 1.37 0.46 31 348 1365 476 2516 69 43 161 74 0 6 0.19 0.15
2001 0.35 0.36 1.06 0.3 35 383 808 405 2922 68 24 158 48 0 0 0.16
2002 0.33 0.4 0.94 0.35 57 440 2009 413 3336 66 22 165 57 0 3 0.05 0.21
2003 0.32 0.41 1.15 0.52 35 475 1186 547 3884 92 29 192 99 14 2.6 8 0.23 0.2
2004 0.53 0.46 1.09 0.49 32 507 1203 551 4438 92 49 195 96 8 1.5 5 0.16 0.21
2005 0.51 0.47 1.39 0.59 27 534 995 733 5182 67 34 190 113 5 0.7 6 0.22 0.22
2006 1 0.47 1.83 0.94 34 568 1233 1030 6220 59 59 186 175 114 11.1 15 0.44 0.21
2007 0.85 0.42 1.8 0.91 36 604 956 1081 7306 61 52 185 169 0 4 0.11 0.19
2008 0.94 0.45 1.81 1.05 44 648 1616 1169 8476 70 66 164 172 0 28 0.64 0.21
2009 0.99 0.44 2.01 1.05 40 688 947 1379 9857 80 79 173 182 0 14 0.35 0.21
2010 1.25 0.44 2.49 1.16 38 726 664 1808 11665 84 105 181 210 0 13 0.34 0.18
2011 0.92 0.46 2.02 1.19 39 765 596 1549 13214 78 72 192 228 0 3 0.08 0.21
2012 0.51 0.47 1.98 1.11 39 804 727 1593 14807 77 39 197 219 0 4 0.1 0.19
2013 1.1 0.53 2.53 1.35 39 843 370 2136 16943 78 86 200 270 0 13 0.33 0.22
2014 1.17 0.55 3.15 1.33 36 879 309 2769 19712 78 91 195 259 183 6.6 11 0.31 0.21
2015 0.91 0.55 3.05 1.29 27 906 298 2765 22477 75 68 191 247 183 6.6 15 0.56 0.21
2016 1.08 0.56 3.11 1.46 32 938 310 2916 25393 63 68 180 262 0 14 0.44 0.2
2017 2.24 0.58 3.46 1.88 32 970 99 3358 28751 59 132 173 326 37 1.1 5 0.16 0.21
2018 1.94 0.7 3.74 1.77 34 1004 41 3757 32508 64 124 166 294 17 0.5 3 0.09 0.28
2019 1.11 0.88 2.98 1.66 26 1030 8 3066 35574 66 73 161 267 0 6 0.23 0.33
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

991
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

729
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

709
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

469
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

409
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

389
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

369
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.

Full description at Econpapers || Download paper

353
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.

Full description at Econpapers || Download paper

334
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

328
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

326
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

317
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

310
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

281
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.

Full description at Econpapers || Download paper

255
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.

Full description at Econpapers || Download paper

246
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.

Full description at Econpapers || Download paper

240
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.

Full description at Econpapers || Download paper

236
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.

Full description at Econpapers || Download paper

197
202009Do 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

190
212002A 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.

Full description at Econpapers || Download paper

185
222001Toward 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

184
231980THE 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

181
241991TRADING 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.

Full description at Econpapers || Download paper

181
251991EARNINGS 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.

Full description at Econpapers || Download paper

178
261999On 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.

Full description at Econpapers || Download paper

167
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.

Full description at Econpapers || Download paper

166
282005The 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

166
292002Large-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

165
301994SHAREHOLDER 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.

Full description at Econpapers || Download paper

165
312006Founding 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.

Full description at Econpapers || Download paper

164
321966FINANCIAL 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

164
332000Country-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.

Full description at Econpapers || Download paper

161
342008Marking-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.

Full description at Econpapers || Download paper

160
352003Disclosure 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.

Full description at Econpapers || Download paper

160
361985PREDISCLOSURE 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.

Full description at Econpapers || Download paper

159
372003Does 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.

Full description at Econpapers || Download paper

157
381998Are 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.

Full description at Econpapers || Download paper

153
391997Self-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.

Full description at Econpapers || Download paper

151
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.

Full description at Econpapers || Download paper

146
412000Value 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

136
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.

Full description at Econpapers || Download paper

136
431976CORPORATE 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

136
441990ANALYST 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.

Full description at Econpapers || Download paper

136
452003ADRs, 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.

Full description at Econpapers || Download paper

135
461989POST-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.

Full description at Econpapers || Download paper

135
472005Do 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.

Full description at Econpapers || Download paper

131
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.

Full description at Econpapers || Download paper

129
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.

Full description at Econpapers || Download paper

129
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.

Full description at Econpapers || Download paper

128
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

192
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

144
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

123
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

78
52008Mandatory 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

76
61966FINANCIAL 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
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

74
82008International 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

73
92007Accounting 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

68
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

67
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

64
122009Do 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
131989POST-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.

Full description at Econpapers || Download paper

61
142002Estimating 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

59
152016The 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

58
161980THE 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

56
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.

Full description at Econpapers || Download paper

56
181976CORPORATE 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

54
192016Textual 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.

Full description at Econpapers || Download paper

54
201985DISCLOSURE OF NONPROPRIETARY INFORMATION. (1985). Dye, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:123-145.

Full description at Econpapers || Download paper

51
211994WHY 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

50
221968INFORMATION 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

48
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.

Full description at Econpapers || Download paper

47
241993CROSS-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

47
252000Corporate 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

45
262002Errors 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

44
272005The 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

44
282014Political 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.

Full description at Econpapers || Download paper

42
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

41
302016Public Pressure and Corporate Tax Behavior. (2016). Dyreng, Scott D ; Wilde, Jaron H ; Hoopes, Jeffrey L. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:1:p:147-186.

Full description at Econpapers || Download paper

40
312012Equity 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.

Full description at Econpapers || Download paper

40
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.

Full description at Econpapers || Download paper

40
332005Do 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.

Full description at Econpapers || Download paper

39
342010The 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.

Full description at Econpapers || Download paper

37
352006The 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.

Full description at Econpapers || Download paper

36
362002Large-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

35
372000Value 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

35
382006The 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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

34
402005Does 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.

Full description at Econpapers || Download paper

33
412010The Information Content of Forward-Looking Statements in Corporate Filings-A Naïve Bayesian Machine Learning Approach. (2010). li, feng. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:5:p:1049-1102.

Full description at Econpapers || Download paper

33
422012Transparency, 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.

Full description at Econpapers || Download paper

32
432010Chief 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.

Full description at Econpapers || Download paper

31
441995MANAGING FINANCIAL REPORTS OF COMMERCIAL-BANKS - THE INFLUENCE OF TAXES, REGULATORY CAPITAL, AND EARNINGS. (1995). Beatty, A ; Magliolo, J ; Chamberlain, SL. In: Journal of Accounting Research. RePEc:bla:joares:v:33:y:1995:i:2:p:231-261.

Full description at Econpapers || Download paper

31
451994SHAREHOLDER 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.

Full description at Econpapers || Download paper

30
462005Consequences 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.

Full description at Econpapers || Download paper

30
471999The 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.

Full description at Econpapers || Download paper

29
481999Have 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.

Full description at Econpapers || Download paper

29
492006Comparing the Post-Earnings Announcement Drift for Surprises Calculated from Analyst and Time Series Forecasts. (2006). Livnat, Joshua ; Mendenhall, Richard R.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:1:p:177-205.

Full description at Econpapers || Download paper

28
501995BANK 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.

Full description at Econpapers || Download paper

27
Citing documents used to compute impact factor: 73
YearTitle
2019Family involvement signals in initial public offerings. (2019). Brigham, Keith H ; Moore, Curt ; Payne, Tyge G ; Chandler, Jeffrey A. In: Journal of Family Business Strategy. RePEc:eee:fambus:v:10:y:2019:i:1:p:8-16.

Full description at Econpapers || Download paper

2019CEO effects on the IPO market under different policy regimes: Evidence from the Chinese SME board. (2019). Guang, Kuncheng ; Fung, Hung-Gay ; Guo, Haifeng ; Ge, Yuanjing. In: International Review of Economics & Finance. RePEc:eee:reveco:v:63:y:2019:i:c:p:163-175.

Full description at Econpapers || Download paper

2019Automatic summarization of earnings releases: attributes and effects on investors’ judgments. (2019). White, Brian J ; Hollander, Stephan ; Cardinaels, Eddy . In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:3:d:10.1007_s11142-019-9488-0.

Full description at Econpapers || Download paper

2019Threat of entry and the use of discretion in banks’ financial reporting. (2019). Tomy, Rimmy E. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:1-35.

Full description at Econpapers || Download paper

2019Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation. (2019). Morris, Richard D ; Mora, Araceli ; Ho, Joanna H ; Gotti, Giorgio ; Gordon, Elizabeth A. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951819300448.

Full description at Econpapers || Download paper

2019Loan relation with foreign banks and information asymmetry: evidence from earnings management by local firms in Korea. (2019). Lee, Sang Wook ; Seol, Inshik ; Bae, Sang Hoo . In: Journal of Economics and Finance. RePEc:spr:jecfin:v:43:y:2019:i:2:d:10.1007_s12197-018-9465-7.

Full description at Econpapers || Download paper

2019Nonrecurring Items in Debt Contracts. (2019). Zach, Tzachi ; Cheng, Lin ; Beatty, Anne. In: Contemporary Accounting Research. RePEc:wly:coacre:v:36:y:2019:i:1:p:139-167.

Full description at Econpapers || Download paper

2019Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G. (2019). Kang, Helen ; Dinh, Tami ; Thielemann, Felix. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:71:y:2019:i:2:d:10.1007_s41464-019-00074-x.

Full description at Econpapers || Download paper

2019Non-GAAP reporting following debt covenant violations. (2019). Christensen, Theodore E ; Tan, Liang ; Pierce, Spencer R ; Pei, Hang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:2:d:10.1007_s11142-019-09492-1.

Full description at Econpapers || Download paper

2019Bank asset transparency and credit supply. (2019). Ertan, Aytekin ; BALAKRISHNAN, KARTHIK . In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09510-2.

Full description at Econpapers || Download paper

2019Collateral booms and information depletion. (2019). Martin, Alberto ; Laeven, Luc ; Asriyan, Vladimir. In: Economics Working Papers. RePEc:upf:upfgen:1622.

Full description at Econpapers || Download paper

2019Collateral booms and information depletion. (2019). Martin, Alberto ; Laeven, Luc ; Asriyan, Vladimir. In: Working Paper Series. RePEc:ecb:ecbwps:20192266.

Full description at Econpapers || Download paper

2019Regulatory Spillovers in Common Audit Markets. (2019). Sutherland, Andrew ; Minnis, Michael ; Duguay, Raphael. In: MPRA Paper. RePEc:pra:mprapa:93669.

Full description at Econpapers || Download paper

2019Collateral booms and information depletion. (2019). Asriyan, Vladimir. In: 2019 Meeting Papers. RePEc:red:sed019:147.

Full description at Econpapers || Download paper

2019Making sense of soft information: interpretation bias and loan quality. (2019). Campbell, Dennis ; Wittenberg-Moerman, Regina ; Loumioti, Maria. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300357.

Full description at Econpapers || Download paper

2019U.S. tax inversions and shareholder wealth effects. (2019). Gurdgiev, Constantin ; Boermans, Boris ; Durand, Robert B ; Laing, Elaine. In: International Review of Financial Analysis. RePEc:eee:finana:v:62:y:2019:i:c:p:35-52.

Full description at Econpapers || Download paper

2019The impact of corporate governance on corporate tax avoidance—A literature review. (2019). Velte, Patrick ; Kovermann, Jost. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:6.

Full description at Econpapers || Download paper

2019Correction of Accounting Errors through Post Balance Sheet Event Analysis for Romanian Companies. (2019). Zlati, Monica Laura ; Cardon, Petronela ; Antohi, Valentin Marian. In: Economies. RePEc:gam:jecomi:v:7:y:2019:i:2:p:29-:d:219097.

Full description at Econpapers || Download paper

2019Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections. (2019). Aobdia, Daniel. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:144-174.

Full description at Econpapers || Download paper

2019Do Bond Investors Care About Engagement Auditors’ Negative Experiences? Evidence from China. (2019). Gong, Xun ; Xu, SI ; Xiao, Liang. In: Journal of Business Ethics. RePEc:kap:jbuset:v:158:y:2019:i:3:d:10.1007_s10551-017-3737-6.

Full description at Econpapers || Download paper

2019The impact of tax structure on investment: an empirical assessment for OECD countries. (2019). Alves, Jos. In: Public Sector Economics. RePEc:ipf:psejou:v:43:y:2019:i:3:p:291-309.

Full description at Econpapers || Download paper

2019Heads I win, tails you lose: Asymmetric taxes, risk taking, and innovation. (2019). Levine, Oliver ; Glover, Brent ; Albertus, James F. In: Journal of Monetary Economics. RePEc:eee:moneco:v:105:y:2019:i:c:p:24-40.

Full description at Econpapers || Download paper

2019The effects of financial reporting and disclosure on corporate investment: A review. (2019). Roychowdhury, Sugata ; Verdi, Rodrigo S ; Shroff, Nemit. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300412.

Full description at Econpapers || Download paper

2019Leverage, debt maturity, and social capital. (2019). Shang, Chenguang ; Huang, Kershen. In: Journal of Corporate Finance. RePEc:eee:corfin:v:54:y:2019:i:c:p:26-46.

Full description at Econpapers || Download paper

2019Social capital and trade credit. (2019). Habib, Ahsan ; Hasan, Mostafa Monzur. In: International Review of Financial Analysis. RePEc:eee:finana:v:61:y:2019:i:c:p:158-174.

Full description at Econpapers || Download paper

2019Does social capital mitigate agency problems? Evidence from Chief Executive Officer (CEO) compensation. (2019). Zhang, Hao ; Wu, Qiang ; Hoi, Chun Keung. In: Journal of Financial Economics. RePEc:eee:jfinec:v:133:y:2019:i:2:p:498-519.

Full description at Econpapers || Download paper

2019Local Social Environment, Firm Tax Policy, and Firm Characteristics. (2019). Yu, Yangxin ; Xinyu, Yang ; Yi, Louise ; Gao, Ziqi. In: Journal of Business Ethics. RePEc:kap:jbuset:v:158:y:2019:i:2:d:10.1007_s10551-017-3765-2.

Full description at Econpapers || Download paper

2019CEO social status and M&A decision making. (2019). Gallagher, Liam ; Plaksina, Yulia ; Dowling, Michael. In: International Review of Financial Analysis. RePEc:eee:finana:v:64:y:2019:i:c:p:282-300.

Full description at Econpapers || Download paper

2019Entrenchment through corporate social responsibility: Evidence from CEO network centrality. (2019). Mazboudi, Mohamad ; Hasan, Iftekhar ; Fang, Yiwei ; Chahine, Salim. In: International Review of Financial Analysis. RePEc:eee:finana:v:66:y:2019:i:c:s1057521919300614.

Full description at Econpapers || Download paper

2019Mood, firm behavior, and aggregate economic outcomes. (2019). Kumar, Alok ; Korniotis, George M ; Kim, Dasol ; Chhaochharia, Vidhi. In: Journal of Financial Economics. RePEc:eee:jfinec:v:132:y:2019:i:2:p:427-450.

Full description at Econpapers || Download paper

2019The preholiday corporate announcement effect. (2019). Jiang, Danling ; Autore, Don M. In: Journal of Financial Markets. RePEc:eee:finmar:v:45:y:2019:i:c:p:61-82.

Full description at Econpapers || Download paper

2019Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan. (2019). Kusano, Masaki ; Sakuma, Yoshihiro. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:1:p:53-68.

Full description at Econpapers || Download paper

2019Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan. (2019). Kusano, Masaki ; Sakuma, Yoshihiro. In: Discussion papers. RePEc:kue:epaper:e-19-007.

Full description at Econpapers || Download paper

2019Money shouts! How effective are punishments for accounting fraud?. (2019). Jaafar, Aziz ; Ashton, John K ; Wang, Yang. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:5:s0890838919300307.

Full description at Econpapers || Download paper

2019Information overload and disclosure smoothing. (2019). Williams, Christopher D ; White, Hal D ; Reiter, Nayana ; Chapman, Kimball L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09500-4.

Full description at Econpapers || Download paper

2019News media coverage and corporate leverage adjustments. (2019). Dang, Tung ; Zhang, Bohui ; Nguyen, Lily ; Moshirian, Fariborz. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:109:y:2019:i:c:s0378426619302419.

Full description at Econpapers || Download paper

2019Relationship banking and information technology: the role of artificial intelligence and FinTech. (2019). Marin, Matej ; Jaki, Marko. In: Risk Management. RePEc:pal:risman:v:21:y:2019:i:1:d:10.1057_s41283-018-0039-y.

Full description at Econpapers || Download paper

2019Hear Me Write: Does CEO Narcissism Affect Disclosure?. (2019). Zhou, Linying ; Zebedee, Allan A ; Marquez-Illescas, Gilberto . In: Journal of Business Ethics. RePEc:kap:jbuset:v:159:y:2019:i:2:d:10.1007_s10551-018-3796-3.

Full description at Econpapers || Download paper

2019CFO cultural background and stock price crash risk. (2019). Zhang, Zhifang ; Fu, XI. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:62:y:2019:i:c:p:74-93.

Full description at Econpapers || Download paper

2019The joint effects of narcissism and psychopathy on accounting students’ attitudes towards unethical professional practices. (2019). Bailey, Charles D. In: Journal of Accounting Education. RePEc:eee:joaced:v:49:y:2019:i:c:s074857511930079x.

Full description at Econpapers || Download paper

2019Corporate Pension Plan Funding Levels and Pension Assumptions. (2019). Milidonis, Andreas ; Papakyriakou, Panayiotis ; Michaelides, Alexander. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:13591.

Full description at Econpapers || Download paper

2019Are a Few Huge Outcomes Distorting Financial Misconduct Research?. (2019). Kuvvet, Emre. In: Econ Journal Watch. RePEc:ejw:journl:v:16:y:2019:i:1:p:1-34.

Full description at Econpapers || Download paper

2019Making regulation fit by taking irrationality into account: the case of the whistleblower. (2019). Oelrich, Sebastian. In: Business Research. RePEc:spr:busres:v:12:y:2019:i:1:d:10.1007_s40685-019-0094-6.

Full description at Econpapers || Download paper

2019Complexity of financial reporting standards and accounting expertise. (2019). Minutti-Meza, Miguel ; Leone, Andrew J ; Chychyla, Roman. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:226-253.

Full description at Econpapers || Download paper

2019The linguistic complexities of narrative accounting disclosure on financial statements: An analysis based on readability characteristics. (2019). Borba, Jose Alonso ; Rover, Suliani ; Rissatti, Jean Carlo ; Salvador, Joo Antonio. In: Research in International Business and Finance. RePEc:eee:riibaf:v:48:y:2019:i:c:p:59-74.

Full description at Econpapers || Download paper

2019The language of rules: textual complexity in banking reforms. (2019). Walczak, Eryk ; Patel, Rajan ; Garbarino, Nicola ; Brookes, James ; Amadxarif, Zahid. In: Bank of England working papers. RePEc:boe:boeewp:0834.

Full description at Econpapers || Download paper

2019The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes. (2019). Lisic, Ling Lei ; Cunningham, Lauren M ; Cassell, Cory A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09507-x.

Full description at Econpapers || Download paper

2019How does customer concentration affect informal financing?. (2019). Yan, Lina ; Wang, Xiongyuan ; Peng, Xuan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:63:y:2019:i:c:p:152-162.

Full description at Econpapers || Download paper

2019The effect of economic policy uncertainty on investor information asymmetry and management disclosures. (2019). Wellman, Laura ; Schoenfeld, Jordan ; Nagar, Venky. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:36-57.

Full description at Econpapers || Download paper

2019Active investing. (2019). Bekjarovski, Filip. In: Other publications TiSEM. RePEc:tiu:tiutis:7636da9d-f63e-451a-ba78-dcef38307ea3.

Full description at Econpapers || Download paper

2019Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review. (2019). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B. In: NBER Working Papers. RePEc:nbr:nberwo:26169.

Full description at Econpapers || Download paper

2019Introducing Registered Reports to the Information Systems Community. (2019). Hinz, Oliver ; Weinhardt, Christof. In: Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK. RePEc:spr:binfse:v:61:y:2019:i:4:d:10.1007_s12599-019-00602-6.

Full description at Econpapers || Download paper

2019Responsible science: Celebrating the 50-year legacy of Ball and Brown (1968) using a registration-based framework. (2019). Michayluk, David ; faff, robert ; Clout, Victoria ; Hodgson, Allan ; Aman, Hiroyuki ; Podolski, Edward ; Hillier, David ; Patel, Vinay ; Han, Jianlei ; Pan, Zheyao ; Mroczkowski, Nick ; Chang, Millicent ; Wright, Sue ; McCredie, Bronwyn ; Chapple, Larelle ; Wee, Marvin ; Loncan, Tiago ; Bradbury, Michael ; Walsh, Kathleen ; Linnenluecke, Martina ; Bohmann, Marc ; Tanewski, George ; Jona, Jonathan ; Berkman, Henk ; Smith, Tom ; Howieson, Bryan ; Beekes, Wendy ; Soderstrom, Naomi. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:56:y:2019:i:c:p:129-150.

Full description atA Personal View of the Evolution of the Accounting Professoriate. (2019). Zeff, Stephen A. In: Accounting Perspectives. RePEc:wly:accper:v:18:y:2019:i:3:p:159-185.

Full description at Econpapers || Download paper

2019The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions. (2019). Quick, Reiner ; Meuwissen, Roger . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:3.

Full description at Econpapers || Download paper

2019Earnings performance measures and CEO turnover: Street versus GAAP earnings. (2019). Livne, Gilad ; Kallunki, Juha-Pekka ; Jarva, Henry. In: Journal of Corporate Finance. RePEc:eee:corfin:v:56:y:2019:i:c:p:249-266.

Full description at Econpapers || Download paper

2019The effect of voluntary clawback adoption on non-GAAP reporting. (2019). Marquardt, Carol ; Lee, Hakyin ; Kyung, Hangsoo. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:175-201.

Full description at Econpapers || Download paper

2019Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting”. (2019). Dinh, Tami ; Thielemann, Felix. In: Advances in accounting. RePEc:eee:advacc:v:46:y:2019:i:c:011.

Full description at Econpapers || Download paper

2019The value of academics: Evidence from academic independent director resignations in China. (2019). Tourani-Rad, Alireza ; Garel, Alexandre ; Chen, Jun. In: Journal of Corporate Finance. RePEc:eee:corfin:v:58:y:2019:i:c:p:393-414.

Full description at Econpapers || Download paper

2019Female directors, earnings management, and CEO incentive compensation: UK evidence. (2019). Matar, Ghida ; El-Gammal, Walid ; Harakeh, Mostafa. In: Research in International Business and Finance. RePEc:eee:riibaf:v:50:y:2019:i:c:p:153-170.

Full description at Econpapers || Download paper

2019Dancing With Activists. (2019). Jiang, Wei ; Bebchuk, Lucian ; Keusch, Thomas ; Brav, Alon. In: NBER Working Papers. RePEc:nbr:nberwo:26171.

Full description at Econpapers || Download paper

2019Independent directors, CEO career concerns, and firm innovation: Evidence from China. (2019). Fu, Yishu. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:50:y:2019:i:c:s1062940818305813.

Full description at Econpapers || Download paper

2019Financial market development and firm investment in tax avoidance: Evidence from credit default swap market. (2019). Ryou, Ji Woo ; Lobo, Gerald J ; Hong, Hyun A. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:107:y:2019:i:c:13.

Full description at Econpapers || Download paper

2019Do banks still monitor when there is a market for credit protection?. (2019). Shan, Chenyu ; Winton, Andrew ; Tang, Dragon Yongjun. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300369.

Full description at Econpapers || Download paper

2019The CDS-bond Basis: Negativity Persistence and Limits to Arbitrage. (2019). Dionne, Georges ; Breton, Michele ; Ben-Abdallah, Ramzi ; Guesmi, Sahar. In: Working Papers. RePEc:ris:crcrmw:2019_004.

Full description at Econpapers || Download paper

2019Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems. (2019). Lin, Chen ; Zhao, Xiaofeng ; Wong, Sonia Man-lai ; Firth, Michael. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09501-3.

Full description at Econpapers || Download paper

2019The geographic decentralization of audit firms and audit quality. (2019). Beck, Matthew J ; Hallman, Nicholas ; Gunn, Joshua L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:1:s0165410119300278.

Full description at Econpapers || Download paper

2019Managing the narrative: Investor relations officers and corporate disclosure✰. (2019). Sharp, Nathan Y ; Clement, Michael B ; Call, Andrew C ; Brown, Lawrence D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:58-79.

Full description at Econpapers || Download paper

2019Production and dissemination of corporate information in social media: A review. (2019). Luo, Yan ; Li, Yutao ; Lei, Lijun. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:29-43.

Full description at Econpapers || Download paper

2019Loss aversion and the zero-earnings discontinuity. (2019). de la Rosa, Leonidas ; Niebuhr, Nikolaj Kirkeby. In: Economics Working Papers. RePEc:aah:aarhec:2019-09.

Full description at Econpapers || Download paper

2019Understanding the “numbers game”. (2019). Karolyi, Stephen ; Ruchti, Thomas G ; Bird, Andrew. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300370.

Full description at Econpapers || Download paper

2019Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry. (2019). Xing, Saipeng ; Song, Liang ; Johnson, Dean ; Li, Ming ; Abedifar, Pejman. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:3:s1815566919301055.

Full description at Econpapers || Download paper

2019Mandatory CSR expenditure and firm performance. (2019). Rahman, Md Lutfur ; Bhattacharyya, Asit . In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:3:s1815566919301043.

Full description at Econpapers || Download paper

Recent citations
Recent citations received in 2019

YearCiting document
2019Loss aversion and the zero-earnings discontinuity. (2019). de la Rosa, Leonidas ; Niebuhr, Nikolaj Kirkeby. In: Economics Working Papers. RePEc:aah:aarhec:2019-09.

Full description at Econpapers || Download paper

2019Do Corporate Governance Ratings Change Investor Expectations? Evidence from Announcements by Institutional Shareholder Services. (2019). Nerino, Marco ; Guest, Paul M. In: Working Papers. RePEc:cbr:cbrwps:wp515.

Full description at Econpapers || Download paper

2019Loan loss accounting and procyclical bank lending: The role of direct regulatory actions. (2019). Wheeler, Barrett P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:2:p:463-495.

Full description at Econpapers || Download paper

2019Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests. (2019). Byzalov, Dmitri ; Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300618.

Full description at Econpapers || Download paper

2019Tax avoidance - are banks any different?. (2019). Muller, Jens ; Gawehn, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:239.

Full description at Econpapers || Download paper

2019Banks and corporate income taxation: A review. (2019). Gawehn, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:247.

Full description at Econpapers || Download paper

Recent citations received in 2018

YearCiting document
2018.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper