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Citation Profile [Updated: 2020-05-04 08:05:03]
5 Years H
106
Impact Factor
1.01
5 Years IF
1.53
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 0.06 0.08 1.91 0.23 35 35 1140 67 67 31 2 78 18 0 0 0.04
1991 0.14 0.08 0.66 0.08 18 53 570 35 102 51 7 95 8 0 1 0.06 0.04
1992 0.19 0.09 0.59 0.12 23 76 606 45 147 53 10 99 12 0 0 0.04
1993 0.15 0.1 0.87 0.17 21 97 967 83 231 41 6 107 18 0 0 0.05
1994 0.09 0.11 0.76 0.21 27 124 1448 94 325 44 4 113 24 0 1 0.04 0.06
1995 0.67 0.2 1.6 0.5 31 155 1659 248 573 48 32 124 62 86 34.7 4 0.13 0.08
1996 0.72 0.22 1.82 0.58 32 187 1340 340 913 58 42 120 69 135 39.7 15 0.47 0.1
1997 0.35 0.23 1.46 0.54 30 217 1727 316 1229 63 22 134 72 71 22.5 5 0.17 0.1
1998 0.47 0.27 1.6 0.57 14 231 928 369 1598 62 29 141 81 52 14.1 0 0.12
1999 0.59 0.29 1.93 0.69 40 271 1815 521 2120 44 26 134 93 114 21.9 8 0.2 0.14
2000 0.61 0.34 1.64 0.68 35 306 1340 496 2621 54 33 147 100 126 25.4 6 0.17 0.15
2001 0.49 0.37 1.93 0.52 20 326 2435 630 3251 75 37 151 79 296 47 30 1.5 0.16
2002 0.53 0.4 1.37 0.54 17 343 1607 471 3722 55 29 139 75 55 11.7 6 0.35 0.21
2003 2.03 0.41 2.15 1.14 45 388 1726 830 4556 37 75 126 144 187 22.5 31 0.69 0.2
2004 0.82 0.46 1.81 0.94 27 415 1182 750 5309 62 51 157 148 126 16.8 13 0.48 0.21
2005 0.78 0.47 2.37 1.14 26 441 2458 1043 6352 72 56 144 164 151 14.5 18 0.69 0.22
2006 1.47 0.47 2.9 1.61 33 474 1533 1371 7726 53 78 135 217 126 9.2 22 0.67 0.21
2007 1.37 0.43 2.36 1.24 34 508 1080 1193 8923 59 81 148 183 176 14.8 11 0.32 0.19
2008 0.97 0.45 2.81 1.36 42 550 1300 1546 10470 67 65 165 224 211 13.6 17 0.4 0.21
2009 1.08 0.45 2.83 1.48 29 579 883 1635 12106 76 82 162 240 144 8.8 9 0.31 0.22
2010 1.14 0.44 3.81 1.66 36 615 1779 2344 14451 71 81 164 272 468 20 27 0.75 0.18
2011 1.31 0.47 2.91 1.29 44 659 940 1913 16367 65 85 174 224 223 11.7 13 0.3 0.21
2012 1.26 0.47 2.82 1.16 37 696 840 1959 18327 80 101 185 214 255 13 15 0.41 0.2
2013 1.42 0.54 3.92 1.85 38 734 721 2873 21201 81 115 188 348 252 8.8 16 0.42 0.22
2014 1.77 0.55 4.72 2.28 28 762 486 3594 24796 75 133 184 420 246 6.8 14 0.5 0.22
2015 2.08 0.56 4.56 2.48 37 799 330 3639 28436 66 137 183 454 217 6 16 0.43 0.22
2016 1.86 0.57 4.76 2.15 49 848 275 4036 32472 65 121 184 396 219 5.4 17 0.35 0.2
2017 1.24 0.59 4.68 1.86 44 892 126 4175 36648 86 107 189 352 263 6.3 16 0.36 0.21
2018 1.37 0.72 4.93 2.16 43 935 67 4609 41257 93 127 196 423 287 6.2 22 0.51 0.29
2019 1.01 0.92 3.62 1.53 38 973 19 3527 44784 87 88 201 307 178 5 17 0.45 0.35
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
12005The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73.

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775
22005Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197.

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731
32001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440.

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718
41985The effect of bonus schemes on accounting decisions. (1985). Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107.

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574
51997Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126.

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536
62002Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400.

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523
71981Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199.

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520
81997The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37.

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519
92000The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51.

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511
101983Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194.

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447
111995Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208.

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431
122006Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370.

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421
132001Capital markets research in accounting. (2001). KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231.

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391
142001Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180.

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385
151994Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. (1994). Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42.

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369
162010Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

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355
171994Debt covenant violation and manipulation of accruals. (1994). Jiambalvo, James ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176.

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336
182005The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327.

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333
192003Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270.

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329
201985Corporate performance and managerial remuneration : An empirical analysis. (1985). Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42.

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327
211990Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. (1990). Thomas, Jacob K. ; Bernard, Victor L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340.

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319
221999The use of equity grants to manage optimal equity incentive levels. (1999). Core, John ; Guay, Wayne . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184.

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304
232005Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128.

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299
241989Firm characteristics and analyst following. (1989). Bhushan, Ravi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274.

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298
252002Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Fan, Joseph P. H., ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425.

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296
262001Financial accounting information and corporate governance. (2001). Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333.

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290
272001The relevance of the value-relevance literature for financial accounting standard setting. (2001). Watts, Ross ; Holthausen, Robert W.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75.

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282
282002Stock options for undiversified executives. (2002). Murphy, Kevin ; Hall, Brian J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42.

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272
292010A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

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265
302010The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343.

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262
311986Predicting takeover targets : A methodological and empirical analysis. (1986). Palepu, Krishna G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:1:p:3-35.

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254
321993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. (1993). Gaver, Jennifer J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:125-160.

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250
331991Executive incentives and the horizon problem : An empirical investigation. (1991). Dechow, Patricia M. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89.

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250
342003Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386.

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250
351997Changes in the value-relevance of earnings and book values over the past forty years. (1997). Collins, Daniel W. ; Weiss, Ira S. ; Maydew, Edward L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:39-67.

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246
361996The pricing of discretionary accruals. (1996). Subramanyam, K. R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:249-281.

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245
372001Empirical research on accounting choice. (2001). Vincent, Linda ; Lys, Thomas Z. ; Fields, Thomas D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307.

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236
382010On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205.

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231
392010Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19.

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219
401986Information quality and the valuation of new issues. (1986). Titman, Sheridan ; Trueman, Brett. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:2:p:159-172.

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219
411998Underwriting relationships, analysts earnings forecasts and investment recommendations. (1998). Lin, Hsiou-Wei ; McNichols, Maureen F.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:25:y:1998:i:1:p:101-127.

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218
421995Auditor brand name reputations and industry specializations. (1995). Craswell, Allen T. ; Taylor, Stephen L. ; Francis, Jere R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:20:y:1995:i:3:p:297-322.

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218
432001The relevance of the value relevance literature for financial accounting standard setting: another view. (2001). Barth, Mary E. ; Beaver, William H. ; Landsman, Wayne R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:77-104.

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218
442004Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342.

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217
451989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. (1989). Collins, Daniel W. ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:143-181.

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208
462002The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Bartov, Eli ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204.

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208
471995Managerial ownership, accounting choices, and informativeness of earnings. (1995). Wild, John J. ; Warfield, Terry D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:20:y:1995:i:1:p:61-91.

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205
481985Executive compensation, management turnover, and firm performance : An empirical investigation. (1985). Coughlan, Anne T. ; Schmidt, Ronald M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:43-66.

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196
491993Financial performance surrounding CEO turnover. (1993). Zimmerman, Jerold ; Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:273-315.

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194
501996The capitalization, amortization, and value-relevance of R&D. (1996). Lev, Baruch ; Sougiannis, Theodore . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:21:y:1996:i:1:p:107-138.

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187
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12005The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73.

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188
22005Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197.

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171
32001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440.

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162
42006Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370.

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129
52002Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400.

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111
62010Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

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104
72010A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

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90
81997Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126.

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86
92010Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19.

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85
101981Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199.

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83
112009How does financial reporting quality relate to investment efficiency?. (2009). Hilary, Gilles ; Biddle, Gary C. ; Verdi, Rodrigo S.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:112-131.

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81
122010The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343.

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78
131983Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194.

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77
142005The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327.

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72
151997The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37.

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71
161985The effect of bonus schemes on accounting decisions. (1985). Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107.

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70
172003Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386.

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67
182008Annual report readability, current earnings, and earnings persistence. (2008). li, feng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:221-247.

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66
192000The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51.

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65
202001Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180.

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63
211999The use of equity grants to manage optimal equity incentive levels. (1999). Core, John ; Guay, Wayne . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184.

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62
222005Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128.

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61
232002Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Fan, Joseph P. H., ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425.

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60
242014A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326.

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59
252003Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270.

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57
261994Debt covenant violation and manipulation of accruals. (1994). Jiambalvo, James ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176.

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54
272011The quality of accounting information in politically connected firms. (2011). Parsley, David ; Faccio, Mara ; Chaney, Paul K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:58-76.

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54
282011The quality of accounting information in politically connected firms. (2011). Parsley, David ; Faccio, Mara ; Chaney, Paul K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1:p:58-76.

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292011Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Ng, Anthony C. ; Srinidhi, Bin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338.

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301994Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. (1994). Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42.

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46
322001Financial accounting information and corporate governance. (2001). Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333.

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45
331995Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208.

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43
342006The effects of corporate governance on firms credit ratings. (2006). Collins, Daniel W. ; LaFond, Ryan ; Ashbaugh-Skaife, Hollis. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:203-243.

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42
351999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects. (1999). Thomas, Shawn ; Ahmed, Anwer S. ; Takeda, Carolyn. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:1:p:1-25.

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42
361989Firm characteristics and analyst following. (1989). Bhushan, Ravi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274.

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42
372009Estimation and empirical properties of a firm-year measure of accounting conservatism. (2009). Khan, Mozaffar ; Watts, Ross L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:132-150.

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42
382013Mandatory IFRS reporting and changes in enforcement. (2013). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:147-177.

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40
392004Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342.

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40
402010On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205.

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39
412008State ownership, the institutional environment, and auditor choice: Evidence from China. (2008). Xia, Lijun ; Wong, T. J. ; Wang, Qian. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:46:y:2008:i:1:p:112-134.

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39
421991Executive incentives and the horizon problem : An empirical investigation. (1991). Dechow, Patricia M. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89.

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37
432002The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Bartov, Eli ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204.

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36
442014Financial accounting in the banking industry: A review of the empirical literature. (2014). Beatty, Anne ; Liao, Scott. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:339-383.

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452011Do delays in expected loss recognition affect banks willingness to lend?. (2011). Beatty, Anne ; Liao, Scott. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:52:y:2011:i:1:p:1-20.

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35
462010The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234.

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34
471996The pricing of discretionary accruals. (1996). Subramanyam, K. R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:249-281.

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34
481996The capitalization, amortization, and value-relevance of R&D. (1996). Lev, Baruch ; Sougiannis, Theodore . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:21:y:1996:i:1:p:107-138.

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492015Signaling through corporate accountability reporting. (2015). Lys, Thomas ; Wang, Clare ; Naughton, James P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:1:p:56-72.

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502012Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance. (2012). masulis, ronald ; Wang, Cong ; Xie, Fei. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:3:p:527-554.

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Citing documents used to compute impact factor: 88
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2019An analyst by any other surname: Surname favorability and market reaction to analyst forecasts. (2019). Lim, Sonya S ; Kumar, Alok ; Jung, Jay Heon ; Yoo, Choong-Yuel . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:2:p:306-335.

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2019Some borrowers are more equal than others: bank funding shocks and credit reallocation. (2019). Schepens, Glenn ; Ongena, Steven ; Mulier, Klaas ; Dewachter, Hans ; De Jonghe, Olivier. In: Working Paper Series. RePEc:ecb:ecbwps:20192230.

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

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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.

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2019Disclosure incentives when competing firms have common ownership. (2019). Shroff, Nemit ; Sani, Jalal ; Park, Jihwon ; White, Hal . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:2:p:387-415.

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2019Intra-industry information transfers: evidence from changes in implied volatility around earnings announcements. (2019). Zheng, Yue ; Kim, Heedong ; Hann, Rebecca N. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:3:d:10.1007_s11142-019-9487-1.

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2019Real earnings management and loan contract terms. (2019). Xu, Alice Liang ; Walsh, Eamonn ; Pappas, Kostas. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:4:p:373-401.

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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.

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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.

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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.

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2019Twitter and social accountability: Reactions to the Panama Papers. (2019). Saxton, Greg ; Neu, Dean ; Everett, Jeffery ; Rahaman, Abu. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:61:y:2019:i:c:p:38-53.

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2019Developing a hierarchical system for energy corporate risk factors based on textual risk disclosures. (2019). Wenli, Guo ; Wei, LU ; Sun, Xiaolei ; Zhu, Xiaoqian. In: Energy Economics. RePEc:eee:eneeco:v:80:y:2019:i:c:p:452-460.

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2019Bank risk aggregation with forward-looking textual risk disclosures. (2019). Zhu, Xiaoqian ; Li, Jianping ; Wenli, Guo ; Wei, LU. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:50:y:2019:i:c:s1062940818306168.

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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.

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2019Foreign competition for shares and the pricing of information asymmetry: Evidence from equity market liberalization. (2019). Verrecchia, Robert E ; Vashishtha, Rahul ; Balakrishnan, Karthik . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:80-97.

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2019Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature. (2019). Gray, Sidney J ; Ivanova, Mariya N ; Hellman, Niclas. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:1:p:42-91.

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2019Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence. (2019). Sellhorn, Thorsten ; Hombach, Katharina. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:71:y:2019:i:2:d:10.1007_s41464-018-0065-z.

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2019Merger and acquisition research in the Asia-Pacific region: A review of the evidence and future directions. (2019). faff, robert ; Shams, Syed ; Prasadh, Shyaam. In: Research in International Business and Finance. RePEc:eee:riibaf:v:50:y:2019:i:c:p:267-278.

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2019Does the large amount of information in corporate disclosures hinder or enhance price discovery in the capital market?. (2019). Suwanyangyuan, Nattavut ; NOVAK, Jiri ; Hrazdil, Karel ; Chung, Dennis Y. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:1:p:36-52.

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2019Different time, different tone: Company life cycle. (2019). Weintrop, Joseph ; Hossain, Mahmud ; Bakarich, Kathleen M. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:1:p:69-86.

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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.

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2019Categorization of Whistleblowers Using the Whistleblowing Triangle. (2019). Arroyo, Paulina ; Smaili, Nadia. In: Journal of Business Ethics. RePEc:kap:jbuset:v:157:y:2019:i:1:d:10.1007_s10551-017-3663-7.

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2019Business Education of CEO-CFO and Annual Report Readability. (2019). Du, Ruixue ; Liu, Zhenfeng ; Zhang, YU ; Tuo, Ling. In: Review of Economics & Finance. RePEc:bap:journl:190302.

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2019Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom. (2019). Rotzel, Peter ; Hummel, Katrin. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:71:y:2019:i:2:d:10.1007_s41464-019-00069-8.

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2019Market sentiment and firm investment decision-making. (2019). Uddin, Moshfique ; Lu, Qinye ; Adomako, Samuel ; Amankwah-Amoah, Joseph ; Lartey, Theophilus ; Danso, Albert. In: International Review of Financial Analysis. RePEc:eee:finana:v:66:y:2019:i:c:s105752191830766x.

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2019Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism. (2019). Zhou, Tingyu ; Hegde, Shantaram. In: Journal of Business Ethics. RePEc:kap:jbuset:v:160:y:2019:i:2:d:10.1007_s10551-018-3848-8.

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2019The association between fair value measurements and banks discretionary accounting choices11I thank Roger Graham (editor) and two anonymous reviewers for the suggestions and guidance that substantiall. (2019). Xu, Xiaolu. In: Advances in accounting. RePEc:eee:advacc:v:44:y:2019:i:c:p:108-120.

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2019What drives bank coverage ratios: Evidence from the euro area. (2019). Neugebauer, Katja ; Carletti, Elena ; Bruno, Brunella ; Alessi, Lucia. In: Working Papers. RePEc:jrs:wpaper:201914.

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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.

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2019Information quality choice and information disclosure in oligopoly. (2019). Gong, Yaxian. In: Research in Economics. RePEc:eee:reecon:v:73:y:2019:i:3:p:216-224.

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2019Corporate Social Responsibility Practices in China: Trends, Context, and Impact on Company Performance. (2019). Li, Kun ; Cheng, Weiquan ; Khalili, Nasrin R. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:2:p:354-:d:196967.

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2019Supply Contract Design with Asymmetric Corporate Social Responsibility Cost Information in Service Supply Chain. (2019). Wang, DI ; Yan, Xiaoyu ; Wei, Wanying ; Liu, Weihua. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:5:p:1408-:d:211649.

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2019Do women managers keep firms out of trouble? Evidence from corporate litigation and policies. (2019). Malm, James ; Agrawal, Anup ; Adhikari, Binay K. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:202-225.

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2019Voluntary Disclosure and Market Valuation of Sustainability Reports in Korea: The Case of Chaebols. (2019). Cho, Na-Eun ; Lee, Sejoong. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:13:p:3577-:d:243947.

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2019Do multiple large shareholders reduce agency problems in state-controlled listed firms? Evidence from China. (2019). Wang, Lihong ; Lin, Sen ; Huyghebaert, Nancy ; Chen, Fengqin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:57:y:2019:i:c:s0927538x19301805.

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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.

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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.

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2019Exploring PCAOB inspection results for audit firms headquartered outside of the US. (2019). Schenck, Kristy ; Flasher, Renee. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951818300442.

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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.

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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.

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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.

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2019Accounting for Sustainable Finance: Does Fair value Accounting Fit for Long-term Investing in Equity?. (2019). Palea, Vera. In: Department of Economics and Statistics Cognetti de Martiis. Working Papers. RePEc:uto:dipeco:201912.

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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.

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2019Is the fox guarding the henhouse? Bankers in the Federal Reserve, bank leverage and risk-shifting. (2019). Hagendorff, Jens ; Armitage, Seth ; Lim, Ivan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:58:y:2019:i:c:p:478-504.

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2019Can short selling activity predict the future returns of non-shortable peer firms?. (2019). Chi, Yanzhe ; Hu, Ting. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:53:y:2019:i:c:p:165-185.

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2019Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence. (2019). Muoz-Izquierdo, Nora ; Pascual-Ezama, David ; Segovia-Vargas, Maria-Jesus ; Maria-del-Mar Camacho-Miñano, . In: International Journal of Financial Studies. RePEc:gam:jijfss:v:7:y:2019:i:2:p:20-:d:220886.

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2019Measuring tax complexity across countries: A survey study on MNCs. (2019). Sureth, Caren ; Sturm, Susann ; Schanz, Deborah ; Hoppe, Thomas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:245.

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2019The interaction of quantity and quality of finance: Did it make industries more resilient to the recent global financial crisis?. (2019). Mirzaei, Ali ; Grosse, Robert . In: International Review of Economics & Finance. RePEc:eee:reveco:v:64:y:2019:i:c:p:493-512.

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2019Family Ownership and Antitrust Violations. (2019). Marzano, Riccardo ; Amore, Mario Daniele. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:14018.

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2019Essays on reporting and information processing. (2019). de Kok, Ties. In: Other publications TiSEM. RePEc:tiu:tiutis:468fd12b-19c0-4c7b-a33a-6813c55ce950.

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2019Who likes jargon? The joint effect of jargon type and industry knowledge on investors’ judgments. (2019). Yoo, G-Song ; WANG, ELAINE YING ; Tan, Hun-Tong . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:2:p:416-437.

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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.

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2019Multi-method evidence on investors’ reactions to managers’ self-inclusive language. (2019). Loftus, Serena ; Chen, Zhenhua. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:79:y:2019:i:c:s0361368219300662.

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2019Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?. (2019). Gray, Sidney J ; Wijayana, Singgih. In: Management International Review. RePEc:spr:manint:v:59:y:2019:i:2:d:10.1007_s11575-018-0371-1.

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2019Strangers on the board: The impact of board internationalization on earnings management of Nordic firms. (2019). Hooghiemstra, Reggy ; Randoy, Trond ; Oxelheim, Lars ; Hermes, Niels. In: International Business Review. RePEc:eee:iburev:v:28:y:2019:i:1:p:119-134.

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2019The effect of language on economic behavior: Examining the causal link between future tense and time preference in the lab. (2019). Riyanto, Yohanes E ; He, Tai-Sen ; Chen, Josie I. In: European Economic Review. RePEc:eee:eecrev:v:120:y:2019:i:c:s001429211930159x.

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2019Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries. (2019). Zakaria, Idlan ; Alshehabi, Ahmad ; Halabi, Hussein. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:3:s1815566918301309.

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2019Can European banks country-by-country reports reveal profit shifting? An analysis of the information content of EU banks disclosures. (2019). Dutt, Verena ; Voget, Johannes ; Vay, Heiko ; Nicolay, Katharina. In: ZEW Discussion Papers. RePEc:zbw:zewdip:19042.

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

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2019Women on boards and bank earnings management: From zero to hero. (2019). Zhou, Yue ; Zhang, Xuezhi ; Jiang, Yuxiang ; Fan, Yaoyao. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:107:y:2019:i:c:16.

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2019The Implementation of the IFRS 9 in Banking Industry. (2019). Paget-Blanc, Eric ; Lejard, Christophe ; Casta, Jean-Franois. In: Post-Print. RePEc:hal:journl:hal-02405140.

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2019Implementation of internal controls and the sustainability of SMEs in Harare in Zimbabwe. (2019). Tengeh, Robertson K ; Bure, Makomborero. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:7:y:2019:i:1:p:201-218.

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2019Systemic risk and competition revisited. (2019). Silva-Buston, Consuelo. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:101:y:2019:i:c:p:188-205.

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2019Corporate Ownership and Managerial Turnover in China and Eastern Europe: A Comparative Meta-Analysis. (2019). Iwasaki, Ichiro ; Mizobata, Satoshi ; Ma, Xinxin. In: CEI Working Paper Series. RePEc:hit:hitcei:2019-1.

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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.

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2019Can organizational identification mitigate the CEO horizon problem?. (2019). Kuang, Yu Flora ; Jiang, Like ; Abernethy, Margaret A. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:78:y:2019:i:c:s0361368219300431.

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2019Mandated Financial Reporting and Corporate Innovation. (2019). Leuz, Christian ; Breuer, Matthias ; Vanhaverbeke, Steven. In: NBER Working Papers. RePEc:nbr:nberwo:26291.

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2019Benign neglect of covenant violations: Blissful banking or ignorant monitoring?. (2019). Koetter, Michael ; Colonnello, Stefano ; Stieglitz, Moritz. In: IWH Discussion Papers. RePEc:zbw:iwhdps:32019.

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2019Debt Renegotiation and the Design of Financial Contracts. (2019). Godlewski, Christophe. In: Journal of Financial Services Research. RePEc:kap:jfsres:v:55:y:2019:i:2:d:10.1007_s10693-019-00311-x.

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2019Institutional investors and loan dynamics: Evidence from loan renegotiations. (2019). Wald, John K ; Nguyen, CA ; Beyhaghi, Mehdi. In: Journal of Corporate Finance. RePEc:eee:corfin:v:56:y:2019:i:c:p:482-505.

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2019How legal and institutional environments shape the private debt renegotiation process?. (2019). Godlewski, Christophe. In: Working Papers of LaRGE Research Center. RePEc:lar:wpaper:2019-08.

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2019Political Uncertainty and the Choice of Debt Sources. (2019). Ebrahim, M. Shahid ; Zhong, Rui ; Bouslimi, Lobna ; Ben-Nasr, Hamdi. In: Working Papers. RePEc:dur:durham:2019_08.

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2019Legal institutions and fragile financial markets. (2019). Chung, Huimin ; Chiu, Junmao. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:93:y:2019:i:c:p:277-298.

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2019EFFECT OF CORPORATE GOVERNANCE RULES ON VOLUNTARY DISCLOSURE IN JORDANIAN CORPORATIONS LISTED WITH THE AMMAN STOCK EXCHANGE (ASE): (AN EMPIRICAL STUDY). (2019). Al-Nimer, Munther . In: Studies in Business and Economics. RePEc:blg:journl:v:14:y:2019:i:1:p:154-168.

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2019Portfolio performance manipulation in collateralized loan obligations. (2019). Vasvari, Florin P ; Loumioti, Maria. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:2:p:438-462.

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2019Incentives for research agents and performance-vested equity-based compensation. (2019). Shan, Yaping . In: Journal of Economic Dynamics and Control. RePEc:eee:dyncon:v:102:y:2019:i:c:p:44-69.

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2019The role of executive cash bonuses in providing individual and team incentives. (2019). Tsui, David ; Kepler, John D ; Guay, Wayne R. In: Journal of Financial Economics. RePEc:eee:jfinec:v:133:y:2019:i:2:p:441-471.

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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.

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2019Problems and Prospects of Development of the Oil Exchange Market in the Russian Federation. (2019). Volkova, Maria V ; Maramygin, Maksim S ; Kuznetsov, Nikolay V ; Kharlamova, Elena Y ; Ponkratov, Vadim V ; Vasiljeva, Marina V. In: International Journal of Energy Economics and Policy. RePEc:eco:journ2:2019-03-9.

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2019A Forensic Examination of Chinas National Accounts. (2019). Song, Zheng ; Hsieh, Chang-Tai ; Chen, Xilu. In: NBER Working Papers. RePEc:nbr:nberwo:25754.

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2019Ring-fencing digital corporations: Investor reaction to the European Commissions digital tax proposals. (2019). Ludwig, Christopher ; Spengel, Christoph ; Klein, Daniel. In: ZEW Discussion Papers. RePEc:zbw:zewdip:19050.

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2019Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals. (2019). Ludwig, Christopher ; Spengel, Christoph ; Klein, Daniel. In: EconPol Working Paper. RePEc:ces:econwp:_36.

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2019Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions. (2019). Ludwig, Christopher ; Dutt, Verena ; Voget, Johannes ; Vay, Heiko ; Nicolay, Katharina. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:26:y:2019:i:6:d:10.1007_s10797-019-09575-4.

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Recent citations
Recent citations received in 2019

YearCiting document
2019Political Uncertainty and the Choice of Debt Sources. (2019). Ebrahim, M. Shahid ; Zhong, Rui ; Bouslimi, Lobna ; Ben-Nasr, Hamdi. In: Working Papers. RePEc:dur:durham:2019_08.

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2019Discretionary loan loss provisions and market discipline. (2019). Le Quang, Gaëtan. In: Economics Bulletin. RePEc:ebl:ecbull:eb-19-00679.

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2019Are shareholders gender neutral? Evidence from say on pay. (2019). Yu, Chia-Feng ; Karpaviius, Sigitas ; Canil, Jean. In: Journal of Corporate Finance. RePEc:eee:corfin:v:58:y:2019:i:c:p:169-186.

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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.

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2019Exploring PCAOB inspection results for audit firms headquartered outside of the US. (2019). Schenck, Kristy ; Flasher, Renee. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951818300442.

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2019Economic policy uncertainty: A literature review. (2019). Algharabali, Barrak Ghanim ; Al-Thaqeb, Saud Asaad. In: The Journal of Economic Asymmetries. RePEc:eee:joecas:v:20:y:2019:i:c:s1703494919300726.

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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.

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2019What drives bank coverage ratios: Evidence from the euro area. (2019). Neugebauer, Katja ; Carletti, Elena ; Bruno, Brunella ; Alessi, Lucia. In: Working Papers. RePEc:jrs:wpaper:201914.

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2019.

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2019Institutional Investor Attention and Firm Disclosure. (2019). Sutherland, Andrew ; Core, John ; Abramova, Inna. In: MPRA Paper. RePEc:pra:mprapa:93665.

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2019Insolvency Regimes and Firms Default Risk Under Economic Uncertainty and Shocks. (2019). Mohapatra, Sanket ; Gopalakrishnan, Balagopal. In: MPRA Paper. RePEc:pra:mprapa:96283.

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2019Diversified Syndicate Structure and Loan Spreads for Non-U.S. Firms. (2019). Mohapatra, Sanket ; Gopalakrishnan, Balagopal. In: MPRA Paper. RePEc:pra:mprapa:96297.

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2019Corporate Tax Cuts and Economic Growth. (2019). Suzuki, Keishun. In: MPRA Paper. RePEc:pra:mprapa:97829.

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2019Changes in analysts’ stock recommendations following regulatory action against their brokerage. (2019). Wong, Paul A ; Sharp, Nathan Y ; Call, Andrew C. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09506-y.

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2019Measuring tax complexity across countries: A survey study on MNCs. (2019). Sureth, Caren ; Sturm, Susann ; Schanz, Deborah ; Hoppe, Thomas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:245.

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Recent citations received in 2018

YearCiting document
2018External Credit Ratings and Bank Lending. (2018). Cahn, Christophe ; Salvade, Federica ; Girotti, Mattia. In: Working papers. RePEc:bfr:banfra:691.

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2018Twenty Years of Accounting and Finance Research on the Chinese Capital Market. (2018). Han, Jianlei ; Shi, Jing ; Pan, Zheyao ; He, Jing. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:576-599.

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2018Directions To Improve The Effectiveness Of Russia’s Energy Export Policy. (2018). Osipov, Gennady ; Mikhayluk, Oksana ; Semin, Alexander ; Gnatyuk, Maxim ; Chizhevskaya, Elena ; Karepova, Svetlana. In: International Journal of Energy Economics and Policy. RePEc:eco:journ2:2018-06-29.

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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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2018“U.S. worldwide taxation and domestic mergers and acquisitions” a discussion✰. (2018). Chen, Novia X ; Shevlin, Terry. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:439-447.

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2018Discussion of “Managing reputation: Evidence from biographies of corporate directors✰. (2018). Miller, Darius. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:470-475.

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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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2018Societal trust and open innovation. (2018). Brockman, Paul ; Zhong, Rong ; Khurana, Inder K. In: Research Policy. RePEc:eee:respol:v:47:y:2018:i:10:p:2048-2065.

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2018FDI Spillovers on Corporate Social Responsibility: The Channel of Labor Mobility. (2018). Zhang, YI ; Liu, Chun ; Shang, Qianqian. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:11:p:4265-:d:183734.

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2018Intentions behind disclosure to promote trust under short-termism: An experimental study. (2018). Kamijo, Yoshio ; Taguchi, Satoshi. In: Working Papers. RePEc:kch:wpaper:sdes-2018-8.

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2018Learning about Competitors: Evidence from SME Lending. (2018). Sutherland, Andrew ; Darmouni, Olivier. In: MPRA Paper. RePEc:pra:mprapa:93668.

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2018Economics of Voluntary Information Sharing. (2018). Sutherland, Andrew ; Sturgess, Jason ; Liberti, Jose. In: MPRA Paper. RePEc:pra:mprapa:93673.

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2018Economics of Voluntary Information Sharing. (2018). Sutherland, Andrew ; Sturgess, Jason ; Liberti, Jose. In: Working Papers. RePEc:qmw:qmwecw:869.

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2018Implications of corporate governance on financial performance: an analytical review of governance and social reporting reforms in India. (2018). Goel, Puneeta . In: Asian Journal of Sustainability and Social Responsibility. RePEc:spr:ajossr:v:3:y:2018:i:1:d:10.1186_s41180-018-0020-4.

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2018Accounting research in China: commemorating the 40th anniversary of reform and opening up. (2018). Zhong, Kai ; Ye, Kangtao ; Wang, Huacheng. In: Frontiers of Business Research in China. RePEc:spr:fobric:v:12:y:2018:i:1:d:10.1186_s11782-018-0046-6.

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2018Information transfer and conference calls. (2018). Brochet, Francois ; Lerman, Alina ; Kolev, Kalin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9444-4.

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2018Between mandatory and voluntary: non-financial reporting by German companies. (2018). Hobelsberger, Christine ; Dietsche, Christian ; Hoffmann, Esther . In: NachhaltigkeitsManagementForum | Sustainability Management Forum. RePEc:spr:sumafo:v:26:y:2018:i:1:d:10.1007_s00550-018-0479-6.

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2018Need to Know? On Information Systems in Firms. (2018). Karamychev, Vladimir ; Swank, Otto ; Delfgaauw, Josse ; Bijkerk, Suzanne. In: Tinbergen Institute Discussion Papers. RePEc:tin:wpaper:20180091.

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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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2018The impact of labor mobility restrictions on managerial actions: Evidence from the mutual fund industry. (2018). Kempf, Alexander ; Hendriock, Mario ; Cici, Gjergji. In: CFR Working Papers. RePEc:zbw:cfrwps:1801.

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Recent citations received in 2017

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

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

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

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

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

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

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

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

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

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

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

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2017Are corporate inversions good for shareholders?. (2017). Levine, Oliver ; Glover, Brent ; Babkin, Anton. In: Journal of Financial Economics. RePEc:eee:jfinec:v:126:y:2017:i:2:p:227-251.

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

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

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

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

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Recent citations received in 2016

YearCiting document
2016Do changes in the SG&A ratio provide different information about changes in future earnings, analyst forecast revisions, and stock returns under different circumstances?. (2016). Johnson, Scott E. In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:90-98.

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2016Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions. (2016). el Ghoul, Sadok ; Pittman, Jeffrey ; Guedhami, Omrane. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:54:y:2016:i:c:p:60-81.

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2016Micro-equity for sustainable development: Selection, monitoring and exit strategies of micro-angels. (2016). Estape-Dubreuil, Gloria ; Ashta, Arvind ; Hedou, Jean-Pierre . In: Ecological Economics. RePEc:eee:ecolec:v:130:y:2016:i:c:p:117-129.

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2016The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion. (2016). Laux, Christian. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:204-208.

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2016Discussion of using unstructured and qualitative disclosures to explain accruals. (2016). Hoberg, Gerard . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:228-233.

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2016Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure. (2016). Dyer, Travis ; Stice-Lawrence, Lorien ; Lang, Mark. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:270-276.

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2016Discussion of: Rank and file employees and the discovery of misreporting: The role of stock options. (2016). Sloan, Richard G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:301-304.

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2016Discussion of “Is the risk of product market predation a cost of disclosure?”. (2016). Shroff, Nemit. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:326-332.

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2016Customer concentration and corporate tax avoidance. (2016). He, Henry ; Xie, Hong ; Wang, Chong ; Lobo, Gerald J. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:72:y:2016:i:c:p:184-200.

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2016Investment risk allocation and the venture capital exit market: Evidence from early stage investing. (2016). Chaplinsky, Susan ; Gupta-Mukherjee, Swasti . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:73:y:2016:i:c:p:38-54.

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2016Freemium pricing: Evidence from a large-scale field experiment. (2016). Wagner, Stefan ; Claussen, Jörg ; Runge, Julian ; Klapper, Daniel. In: ESMT Research Working Papers. RePEc:esm:wpaper:esmt-16-06.

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

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2016The Role of Sustainability Disclosures for the Capital Market Participants: Evidence from Turkey. (2016). Dincer, Banu. In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:6:y:2016:i:4:p:134-141.

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

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2016Conditional conservatism and disaggregated bad news indicators in accrual models. (2016). Basu, Sudipta ; Byzalov, Dmitri . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9361-3.

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

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

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