Citation analysis for Review of Accounting Studies / Springer

Citation Profile [Updated: 2020-06-03 07:38:54]

5 Years H

Impact Factor

0.81

5 Years IF

0.83

Data available in this report

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

Main indicators

Raw Data

	IF	AIF	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1990	0	0.08	0	0	0	0	0		0	0		0			0		0	0.04
1991	0	0.08	0	0	0	0	0		0	0		0			0		0	0.04
1992	0	0.09	0	0	0	0	0		0	0		0			0		0	0.04
1993	0	0.1	0	0	0	0	0		0	0		0			0		0	0.05
1994	0	0.11	0	0	0	0	0		0	0		0			0		0	0.06
1995	0	0.2	0	0	0	0	0		0	0		0			0		0	0.08
1996	0	0.22	0	0	0	0	0		0	0		0			0		0	0.1
1997	0	0.23	0	0	0	0	0		0	0		0			0		0	0.1
1998	0	0.27	0	0	0	0	0		0	0		0			0		0	0.12
1999	0	0.29	0	0	0	0	0		0	0		0			0		0	0.14
2000	0	0.34	0	0	0	0	0		0	0		0			0		0	0.15
2001	0	0.36	0	0	0	0	0		0	0		0			0		0	0.16
2002	0	0.4	0	0	0	0	0		0	0		0			0		0	0.21
2003	0	0.41	0	0	0	0	0		0	0		0			0		0	0.2
2004	0	0.46	0	0	0	0	0		0	0		0			0		0	0.21
2005	0	0.47	0	0	0	0	0		0	0		0			0		0	0.22
2006	0	0.47	0	0	0	0	0		0	0		0			0		0	0.21
2007	0	0.42	0	0	0	0	0		0	0		0			0		0	0.19
2008	0	0.45	0	0	0	0	0		0	0		0			0		0	0.21
2009	0	0.44	0	0	0	0	0		0	0		0			0		0	0.21
2010	0	0.44	0	0	0	0	0		0	0		0			0		0	0.18
2011	0	0.46	0	0	0	0	0		0	0		0			0		0	0.21
2012	0	0.47	0	0	0	0	0		0	0		0			0		0	0.19
2013	0	0.53	0	0	0	0	0		0	0		0			0		0	0.22
2014	0	0.55	0	0	0	0	0		0	0		0			0		0	0.21
2015	0	0.55	0	0	0	0	0		0	0		0			0		0	0.21
2016	0	0.56	0.03	0	34	34	107	1	1	0		0			0	1	0.03	0.2
2017	0.5	0.58	0.33	0.5	50	84	114	28	29	34	17	34	17	7	25	10	0.2	0.21
2018	0.8	0.7	0.72	0.8	46	130	40	93	122	84	67	84	67	18	19.4	9	0.2	0.28
2019	0.81	0.88	0.78	0.83	35	165	2	128	250	96	78	130	108	16	12.5		0	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

#	Year	Title	Cited
1	2016	A 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	20
2	2016	The benefits of specific risk-factor disclosures. (2016). Hope, Ole-Kristian ; Lu, Hai ; Hu, Danqi . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1. Full description at Econpapers \|\| Download paper	10
3	2017	Has goodwill accounting gone bad?. (2017). Li, Kevin K ; Sloan, Richard G. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9401-7. Full description at Econpapers \|\| Download paper	9
4	2017	Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x. Full description at Econpapers \|\| Download paper	9
5	2017	Bank earnings and regulatory capital management using available for sale securities. (2017). Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron ; Gomez-Biscarri, Javier . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y. Full description at Econpapers \|\| Download paper	9
6	2016	Usefulness of fair values for predicting banksâ future earnings: evidence from other comprehensive income and its components. (2016). Bratten, Brian ; Khan, Urooj ; Causholli, Monika . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9346-7. Full description at Econpapers \|\| Download paper	8
7	2016	Taste, information, and asset prices: implications for the valuation of CSR. (2016). Friedman, Henry L ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x. Full description at Econpapers \|\| Download paper	7
8	2017	The internet as an information intermediary. (2017). Drake, Michael S ; Twedt, Brady J ; Thornock, Jacob R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1. Full description at Econpapers \|\| Download paper	7
9	2016	Seeing is believing: analystsâ corporate site visits. (2016). Cheng, Qiang ; Wang, Yutao ; Du, Fei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9. Full description at Econpapers \|\| Download paper	7
10	2016	The role of the media in disseminating insider-trading news. (2016). Rogers, Jonathan L ; Skinner, Douglas J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2. Full description at Econpapers \|\| Download paper	7
11	2017	The effect of financial reporting quality on corporate dividend policy. (2017). Koo, David S ; Yu, Yong ; Ramalingegowda, Santhosh . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3. Full description at Econpapers \|\| Download paper	6
12	2017	Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Sridharan, Suhas A ; Charles, ; Israeli, Doron . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8. Full description at Econpapers \|\| Download paper	6
13	2017	Military experience and corporate tax avoidance. (2017). , Kelvin ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z. Full description at Econpapers \|\| Download paper	6
14	2016	Political contributions and analyst behavior. (2016). Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9. Full description at Econpapers \|\| Download paper	6
15	2017	The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Bonsall, Samuel B ; Miller, Brian P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0. Full description at Econpapers \|\| Download paper	6
16	2018	The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior. (2018). Beaver, William H ; Wang, Zach Z ; McNichols, Maureen F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9417-z. Full description at Econpapers \|\| Download paper	5
17	2017	Management forecasts and the cost of equity capital: international evidence. (2017). Cao, Ying ; Yang, Yong George ; Tsang, Albert ; Myers, Linda A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5. Full description at Econpapers \|\| Download paper	5
18	2018	Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Ham, Charles ; Wang, Sean ; Seybert, Nicholas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x. Full description at Econpapers \|\| Download paper	5
19	2016	Accounting-based downside risk, cost of capital, and the macroeconomy. (2016). Konchitchki, Yaniv ; Wu, Feng ; Luo, Yan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9338-7. Full description at Econpapers \|\| Download paper	5
20	2016	How do CEO incentives affect corporate tax planning and financial reporting of income taxes?. (2016). Powers, Kathleen ; Stomberg, Bridget ; Robinson, John R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9350-6. Full description at Econpapers \|\| Download paper	5
21	2016	What are the consequences of board destaggering?. (2016). Ge, Weili ; Li, Jenny ; Tanlu, Lloyd . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9362-2. Full description at Econpapers \|\| Download paper	4
22	2016	Limited attention, statement of cash flow disclosure, and the valuation of accruals. (2016). Miao, Bin ; Zhu, Zinan ; Teoh, Siew Hong. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9357-z. Full description at Econpapers \|\| Download paper	4
23	2016	Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling. (2016). Segal, Benjamin . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9366-y. Full description at Econpapers \|\| Download paper	4
24	2017	Shareholder activism and voluntary disclosure. (2017). Bourveau, Thomas ; Schoenfeld, Jordan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0. Full description at Econpapers \|\| Download paper	4
25	2017	Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0. Full description at Econpapers \|\| Download paper	4
26	2018	Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Amiram, Dan ; Sloan, Richard ; Karpoff, Jonathan M ; Dupont, Quentin ; Cox, James D ; Bozanic, Zahn. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9435-x. Full description at Econpapers \|\| Download paper	4
27	2016	Price discovery in the CDS market: the informational role of equity short interest. (2016). Griffin, Paul A ; Kim, Jeong-Bon ; Hong, Hyun A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9364-0. Full description at Econpapers \|\| Download paper	4
28	2017	Corporate bankruptcy prediction: a high dimensional analysis. (2017). Jones, Stewart. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9407-1. Full description at Econpapers \|\| Download paper	4
29	2017	Risk-based forecasting and planning and management earnings forecasts. (2017). Ittner, Christopher D ; Michels, Jeremy . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9396-0. Full description at Econpapers \|\| Download paper	4
30	2018	The market reaction to bank regulatory reports. (2018). Badertscher, Brad A ; Easton, Peter D ; Burks, Jeffrey J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-018-9440-8. Full description at Econpapers \|\| Download paper	3
31	2017	A theory of risk disclosure. (2017). Heinle, Mirko S ; Smith, Kevin C. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2. Full description at Econpapers \|\| Download paper	3
32	2016	Conditional conservatism and disaggregated bad news indicators in accrual models. (2016). Basu, Sudipta ; Byzalov, Dmitri . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9361-3. Full description at Econpapers \|\| Download paper	3
33	2017	Go before the whistle blows: an empirical analysis of director turnover and financial fraud. (2017). Gao, Yanmin ; Wu, Haibin ; Tsang, Desmond ; Kim, Jeong-Bon. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9381-z. Full description at Econpapers \|\| Download paper	3
34	2017	Does the cessation of quarterly earnings guidance reduce investorsâ short-termism?. (2017). Kim, Yongtae ; Zhu, Xindong ; Su, Lixin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9397-z. Full description at Econpapers \|\| Download paper	3
35	2016	The predictive power of investment and accruals. (2016). Lewellen, Jonathan ; Resutek, Robert J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9369-8. Full description at Econpapers \|\| Download paper	3
36	2017	The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Hanlon, Michelle ; Saavedra, Daniel ; Maydew, Edward L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y. Full description at Econpapers \|\| Download paper	3
37	2017	The impact of the institutional environment on the value relevance of fair values. (2017). Fiechter, Peter ; Novotny-Farkas, Zoltan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9378-7. Full description at Econpapers \|\| Download paper	3
38	2017	Earnings co-movements and earnings manipulation. (2017). Jackson, Andrew B ; Sivaramakrishnan, Konduru ; Rountree, Brian R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9411-5. Full description at Econpapers \|\| Download paper	3
39	2017	Voluntary fair value disclosures beyond SFAS 157âs three-level estimates. (2017). Chung, Sung Gon ; Ow, Kevin ; Goh, Beng Wee. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9384-9. Full description at Econpapers \|\| Download paper	3
40	2018	Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Blankespoor, Elizabeth ; Zhu, Christina ; Dehaan, ED. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2. Full description at Econpapers \|\| Download paper	3
41	2016	A potential benefit of increasing bookâtax conformity: evidence from the reduction in audit fees. (2016). Kuo, Nan-Ting ; Lee, Cheng-Few. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9367-x. Full description at Econpapers \|\| Download paper	3
42	2017	Estimation risk and auditor conservatism. (2017). Lennox, Clive S ; Kausar, Asad. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9382-y. Full description at Econpapers \|\| Download paper	2
43	2016	Contemporaneous verification of language: evidence from management earnings forecasts. (2016). Demers, Elizabeth ; Yu, Julia ; Wang, Chong ; Baginski, Stephen. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9347-6. Full description at Econpapers \|\| Download paper	2
44	2017	Flexibility in cash-flow classification under IFRS: determinants and consequences. (2017). Jorgensen, Bjorn ; Linthicum, Cheryl L ; Henry, Elaine ; Gordon, Elizabeth A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9387-1. Full description at Econpapers \|\| Download paper	2
45	2017	The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure. (2017). Chen, Ester ; Lev, Baruch ; Gavious, Ilanit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9399-x. Full description at Econpapers \|\| Download paper	2
46	2017	Uncertainty and debt covenants. (2017). Demerjian, Peter R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9409-z. Full description at Econpapers \|\| Download paper	2
47	2016	Structural properties of the price-to-earnings and price-to-book ratios. (2016). Nezlobin, Alexander ; Reichelstein, Stefan ; Rajan, Madhav V. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9356-0. Full description at Econpapers \|\| Download paper	2
48	2018	Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Burks, Jeffrey J ; Granja, Joo ; Gerakos, Joseph ; Cuny, Christine. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1. Full description at Econpapers \|\| Download paper	2
49	2017	Book-tax conformity and capital structure. (2017). Blaylock, Bradley ; Shevlin, Terry ; Gaertner, Fabio B. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9386-2. Full description at Econpapers \|\| Download paper	2
50	2016	What do accruals tell us about future cash flows?. (2016). Barth, Mary E ; Israeli, Doron ; Clinch, Greg. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9360-4. Full description at Econpapers \|\| Download paper	2

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

#	Year	Title	Cited
1	2016	A 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	17
2	2017	Has goodwill accounting gone bad?. (2017). Li, Kevin K ; Sloan, Richard G. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9401-7. Full description at Econpapers \|\| Download paper	9
3	2016	The benefits of specific risk-factor disclosures. (2016). Hope, Ole-Kristian ; Lu, Hai ; Hu, Danqi . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1. Full description at Econpapers \|\| Download paper	8
4	2017	Bank earnings and regulatory capital management using available for sale securities. (2017). Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron ; Gomez-Biscarri, Javier . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y. Full description at Econpapers \|\| Download paper	8
5	2017	The internet as an information intermediary. (2017). Drake, Michael S ; Twedt, Brady J ; Thornock, Jacob R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1. Full description at Econpapers \|\| Download paper	7
6	2016	The role of the media in disseminating insider-trading news. (2016). Rogers, Jonathan L ; Skinner, Douglas J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2. Full description at Econpapers \|\| Download paper	7
7	2016	Seeing is believing: analystsâ corporate site visits. (2016). Cheng, Qiang ; Wang, Yutao ; Du, Fei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9. Full description at Econpapers \|\| Download paper	7
8	2017	Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x. Full description at Econpapers \|\| Download paper	7
9	2017	Military experience and corporate tax avoidance. (2017). , Kelvin ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z. Full description at Econpapers \|\| Download paper	6
10	2017	The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Bonsall, Samuel B ; Miller, Brian P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0. Full description at Econpapers \|\| Download paper	5
11	2017	Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Sridharan, Suhas A ; Charles, ; Israeli, Doron . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8. Full description at Econpapers \|\| Download paper	5
12	2017	The effect of financial reporting quality on corporate dividend policy. (2017). Koo, David S ; Yu, Yong ; Ramalingegowda, Santhosh . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3. Full description at Econpapers \|\| Download paper	5
13	2017	Management forecasts and the cost of equity capital: international evidence. (2017). Cao, Ying ; Yang, Yong George ; Tsang, Albert ; Myers, Linda A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5. Full description at Econpapers \|\| Download paper	5
14	2018	Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Ham, Charles ; Wang, Sean ; Seybert, Nicholas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x. Full description at Econpapers \|\| Download paper	5
15	2018	The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior. (2018). Beaver, William H ; Wang, Zach Z ; McNichols, Maureen F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9417-z. Full description at Econpapers \|\| Download paper	5
16	2016	Usefulness of fair values for predicting banksâ future earnings: evidence from other comprehensive income and its components. (2016). Bratten, Brian ; Khan, Urooj ; Causholli, Monika . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9346-7. Full description at Econpapers \|\| Download paper	5
17	2016	Taste, information, and asset prices: implications for the valuation of CSR. (2016). Friedman, Henry L ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x. Full description at Econpapers \|\| Download paper	5
18	2017	Corporate bankruptcy prediction: a high dimensional analysis. (2017). Jones, Stewart. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9407-1. Full description at Econpapers \|\| Download paper	4
19	2016	How do CEO incentives affect corporate tax planning and financial reporting of income taxes?. (2016). Powers, Kathleen ; Stomberg, Bridget ; Robinson, John R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9350-6. Full description at Econpapers \|\| Download paper	4
20	2017	Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0. Full description at Econpapers \|\| Download paper	4
21	2016	Accounting-based downside risk, cost of capital, and the macroeconomy. (2016). Konchitchki, Yaniv ; Wu, Feng ; Luo, Yan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9338-7. Full description at Econpapers \|\| Download paper	4
22	2016	Price discovery in the CDS market: the informational role of equity short interest. (2016). Griffin, Paul A ; Kim, Jeong-Bon ; Hong, Hyun A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9364-0. Full description at Econpapers \|\| Download paper	4
23	2016	Limited attention, statement of cash flow disclosure, and the valuation of accruals. (2016). Miao, Bin ; Zhu, Zinan ; Teoh, Siew Hong. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9357-z. Full description at Econpapers \|\| Download paper	4
24	2017	Shareholder activism and voluntary disclosure. (2017). Bourveau, Thomas ; Schoenfeld, Jordan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0. Full description at Econpapers \|\| Download paper	4
25	2017	Risk-based forecasting and planning and management earnings forecasts. (2017). Ittner, Christopher D ; Michels, Jeremy . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9396-0. Full description at Econpapers \|\| Download paper	4
26	2016	Political contributions and analyst behavior. (2016). Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9. Full description at Econpapers \|\| Download paper	4
27	2018	Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Amiram, Dan ; Sloan, Richard ; Karpoff, Jonathan M ; Dupont, Quentin ; Cox, James D ; Bozanic, Zahn. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9435-x. Full description at Econpapers \|\| Download paper	4
28	2016	The predictive power of investment and accruals. (2016). Lewellen, Jonathan ; Resutek, Robert J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9369-8. Full description at Econpapers \|\| Download paper	3
29	2016	Conditional conservatism and disaggregated bad news indicators in accrual models. (2016). Basu, Sudipta ; Byzalov, Dmitri . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9361-3. Full description at Econpapers \|\| Download paper	3
30	2016	Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling. (2016). Segal, Benjamin . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9366-y. Full description at Econpapers \|\| Download paper	3
31	2017	Earnings co-movements and earnings manipulation. (2017). Jackson, Andrew B ; Sivaramakrishnan, Konduru ; Rountree, Brian R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9411-5. Full description at Econpapers \|\| Download paper	3
32	2017	Voluntary fair value disclosures beyond SFAS 157âs three-level estimates. (2017). Chung, Sung Gon ; Ow, Kevin ; Goh, Beng Wee. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9384-9. Full description at Econpapers \|\| Download paper	3
33	2018	The market reaction to bank regulatory reports. (2018). Badertscher, Brad A ; Easton, Peter D ; Burks, Jeffrey J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-018-9440-8. Full description at Econpapers \|\| Download paper	3
34	2018	Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Blankespoor, Elizabeth ; Zhu, Christina ; Dehaan, ED. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2. Full description at Econpapers \|\| Download paper	3
35	2017	A theory of risk disclosure. (2017). Heinle, Mirko S ; Smith, Kevin C. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2. Full description at Econpapers \|\| Download paper	3
36	2016	A potential benefit of increasing bookâtax conformity: evidence from the reduction in audit fees. (2016). Kuo, Nan-Ting ; Lee, Cheng-Few. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9367-x. Full description at Econpapers \|\| Download paper	3
37	2017	Go before the whistle blows: an empirical analysis of director turnover and financial fraud. (2017). Gao, Yanmin ; Wu, Haibin ; Tsang, Desmond ; Kim, Jeong-Bon. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9381-z. Full description at Econpapers \|\| Download paper	3
38	2017	The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Hanlon, Michelle ; Saavedra, Daniel ; Maydew, Edward L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y. Full description at Econpapers \|\| Download paper	3
39	2017	The impact of the institutional environment on the value relevance of fair values. (2017). Fiechter, Peter ; Novotny-Farkas, Zoltan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9378-7. Full description at Econpapers \|\| Download paper	3
40	2017	Flexibility in cash-flow classification under IFRS: determinants and consequences. (2017). Jorgensen, Bjorn ; Linthicum, Cheryl L ; Henry, Elaine ; Gordon, Elizabeth A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9387-1. Full description at Econpapers \|\| Download paper	2
41	2016	Contemporaneous verification of language: evidence from management earnings forecasts. (2016). Demers, Elizabeth ; Yu, Julia ; Wang, Chong ; Baginski, Stephen. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9347-6. Full description at Econpapers \|\| Download paper	2
42	2018	Decomposing the market, industry, and firm components of profitability: implications for forecasts of profitability. (2018). Jackson, Andrew B ; Rountree, Brian R ; Plumlee, Marlene A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9446-2. Full description at Econpapers \|\| Download paper	2
43	2018	Employee mobility, noncompete agreements, product-market competition, and company disclosure. (2018). Aobdia, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9425-z. Full description at Econpapers \|\| Download paper	2
44	2017	Estimation risk and auditor conservatism. (2017). Lennox, Clive S ; Kausar, Asad. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9382-y. Full description at Econpapers \|\| Download paper	2
45	2017	The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure. (2017). Chen, Ester ; Lev, Baruch ; Gavious, Ilanit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9399-x. Full description at Econpapers \|\| Download paper	2
46	2017	Book-tax conformity and capital structure. (2017). Blaylock, Bradley ; Shevlin, Terry ; Gaertner, Fabio B. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9386-2. Full description at Econpapers \|\| Download paper	2
47	2016	What are the consequences of board destaggering?. (2016). Ge, Weili ; Li, Jenny ; Tanlu, Lloyd . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9362-2. Full description at Econpapers \|\| Download paper	2
48	2016	What do accruals tell us about future cash flows?. (2016). Barth, Mary E ; Israeli, Doron ; Clinch, Greg. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9360-4. Full description at Econpapers \|\| Download paper	2
49	2018	Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Burks, Jeffrey J ; Granja, Joo ; Gerakos, Joseph ; Cuny, Christine. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1. Full description at Econpapers \|\| Download paper	2
50	2016	Accruals and price crashes. (2016). Zhu, Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9355-1. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 78

Year	Title
2019	The Effects of Earnigs Volatility, Net Income and Comprehensive Income on Stock Prices on Banking Companies on the Indonesia Stock Exchange. (2019). Narsa, Made I ; Rusdiyanto, Rusdiyanto. In: International Review of Management and Marketing. RePEc:eco:journ3:2019-06-3. Full description at Econpapers \|\| Download paper
2019	The 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
2019	Political risk and cost of equity: The mediating role of political connections. (2019). Pham, Anh Viet. In: Journal of Corporate Finance. RePEc:eee:corfin:v:56:y:2019:i:c:p:64-87. Full description at Econpapers \|\| Download paper
2019	The payout policy of politically connected firms: Tunnelling or reputation?. (2019). LÃÂ³pez-Iturriaga, FÃÂ©lix ; Santana, Domingo Javier ; Lopez-Iturriaga, Felix J. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:50:y:2019:i:c:s1062940819301123. Full description at Econpapers \|\| Download paper
2019	Economic 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. Full description at Econpapers \|\| Download paper
2019	Is 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-MiÃ±ano, . In: International Journal of Financial Studies. RePEc:gam:jijfss:v:7:y:2019:i:2:p:20-:d:220886. Full description at Econpapers \|\| Download paper
2019	Fighting Climate Change with Disclosure? The Real Effects of Mandatory Greenhouse Gas Emission Disclosure. (2019). Zaklan, Aleksandar ; Schwenen, Sebastian ; Rettenbacher, Hannes ; Ernstberger, Jurgen ; Downar, Benedikt. In: Discussion Papers of DIW Berlin. RePEc:diw:diwwpp:dp1795. Full description at Econpapers \|\| Download paper
2019	Survey on Accounting for Goodwill. (2019). Yamashita, Tomoaki ; Miyauchi, Toshitake ; Tokuga, Yoshihiro . In: Discussion papers. RePEc:kue:epaper:e-19-003. Full description at Econpapers \|\| Download paper
2019	Adoption 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
2019	The 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
2019	The role of financial reporting in resolving uncertainty about corporate investment opportunities. (2019). Ferracuti, Elia ; Stubben, Stephen R. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300436. Full description at Econpapers \|\| Download paper
2019	Do Bond Investors Care About Engagement Auditorsâ 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
2019	How do restatements affect outside directors and boards? A review of the literature. (2019). Street, Daniel A ; Hermanson, Dana R. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:19-46. Full description at Econpapers \|\| Download paper
2019	The link between the share of banksâ Level 3 assets and their default risk and default costs. (2019). Riepe, Jan ; Mohrmann, Ulf. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:52:y:2019:i:4:d:10.1007_s11156-018-0740-7. Full description at Econpapers \|\| Download paper
2019	Taxes and firm size: Political cost or political power?. (2019). Steffens, Christian ; von Hagen, Dominik ; Belz, Thomas. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:1-28. Full description at Econpapers \|\| Download paper
2019	The impact of corporate governance on corporate tax avoidanceâA 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
2019	Squared Away: Veterans on the Board of Directors. (2019). Sariol, Ana Marcie ; Simpson, Joseph. In: Journal of Business Ethics. RePEc:kap:jbuset:v:160:y:2019:i:4:d:10.1007_s10551-018-3907-1. Full description at Econpapers \|\| Download paper
2019	Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes. (2019). Shepardson, Marcy L. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:74:y:2019:i:c:p:56-74. Full description at Econpapers \|\| Download paper
2019	Earnings 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
2019	Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments. (2019). Shipman, Jonathan E ; Chyz, James A ; Campbell, John L ; Ayres, Douglas R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09512-0. Full description at Econpapers \|\| Download paper
2019	Disclosure of fair value measurement in goodwill impairment test and audit fees. (2019). Lin, I-Min ; Keung, Edmund C ; Vincent, . In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:3:s181556691930102x. Full description at Econpapers \|\| Download paper
2019	Ð ÐµÐ¿ÑÑÐ°ÑÐ¸ÑÑÐ° ÐºÐ°ÑÐ¾ Ð¾Ð±ÐµÐºÑ Ð½Ð° ÑÑÐµÑÐ¾Ð²Ð¾Ð´ÑÑÐ²Ð¾ÑÐ¾: Ð¿ÑÐ¸Ð·Ð½Ð°Ð²Ð°Ð½Ðµ, Ð¾ÑÐµÐ½ÑÐ²Ð°Ð½Ðµ, Ð¾Ð¿Ð¾Ð²ÐµÑÑÑÐ²Ð°Ð½Ðµ. (2019). Atanasov, Atanas. In: MPRA Paper. RePEc:pra:mprapa:97938. Full description at Econpapers \|\| Download paper
2019
2019	Open-market block share repurchases probability, frequency and timing. (2019). Liu, Chi-Chun ; Chen, Ni-Yun . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:53:y:2019:i:c:p:278-296. Full description at Econpapers \|\| Download paper
2019	Multiple large shareholders and corporate social responsibility reporting. (2019). Ye, Kangtao ; Peng, Songlan ; Cao, Feng. In: Emerging Markets Review. RePEc:eee:ememar:v:38:y:2019:i:c:p:287-309. Full description at Econpapers \|\| Download paper
2019	The effect of information shocks on dividend payout and dividend value relevance. (2019). Walker, Martin ; Lee, Edward ; Harakeh, Mostafa. In: International Review of Financial Analysis. RePEc:eee:finana:v:61:y:2019:i:c:p:82-96. Full description at Econpapers \|\| Download paper
2019	Experiences of Embedding Long-Term Thinking in an Environment of Short-Termism and Sub-par Business Performance: Investing in Intangibles for Sustainable Growth. (2019). McDonogh, Jennifer ; Dekker, Johan ; Sewchurran, Kosheek . In: Journal of Business Ethics. RePEc:kap:jbuset:v:157:y:2019:i:4:d:10.1007_s10551-018-3959-2. Full description at Econpapers \|\| Download paper
2019	Business 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. Full description at Econpapers \|\| Download paper
2019	Impact of Readability on Corporate Bond Market. (2019). Fang-Klingler, Jieyan. In: Journal of Risk and Financial Management. RePEc:gam:jjrfmx:v:12:y:2019:i:4:p:184-:d:294361. Full description at Econpapers \|\| Download paper
2019	The 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
2019	Country-level corruption and accounting choice: Research & development capitalization under IFRS. (2019). Tsoligkas, Fanis ; Tsalavoutas, Ioannis ; Slack, Richard ; Mazzi, Francesco. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:5:s0890838919300241. Full description at Econpapers \|\| Download paper
2019	Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation. (2019). McMullin, Jeff L ; Twedt, Brady J ; Miller, Brian P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9462-2. Full description at Econpapers \|\| Download paper
2019	The role of the business press in the pricing of analystsâ recommendation revisions. (2019). Ahn, Minkwan ; Stice, Han ; Kyung, Hangsoo ; Drake, Michael . In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-019-9485-3. Full description at Econpapers \|\| Download paper
2019	Production 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
2019	News or Noise? The Information Content of Social Media in China. (2019). Johansson, Anders ; Femg, Xunan. In: Stockholm School of Economics Asia Working Paper Series. RePEc:hhs:hascer:2019-052. Full description at Econpapers \|\| Download paper
2019	Top executives on social media and information in the capital market: Evidence from China. (2019). Johansson, Anders ; Feng, Xunan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:58:y:2019:i:c:p:824-857. Full description at Econpapers \|\| Download paper
2019	Voluntary and mandatory disclosures: Do managers view them as substitutes?. (2019). Noh, Suzie ; Weber, Joseph P ; So, Eric C. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:1:s0165410119300382. Full description at Econpapers \|\| Download paper
2019	The impact of large tax settlement favorability on firmsâ subsequent tax avoidance. (2019). Finley, Andrew R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9471-1. Full description at Econpapers \|\| Download paper
2019	Do 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. Full description at Econpapers \|\| Download paper
2019
2019	Professional Accountancy Organizations and Stock Market Development. (2019). Tsang, Albert ; Kong, Xiangting ; Huang, Hong. In: Journal of Business Ethics. RePEc:kap:jbuset:v:157:y:2019:i:1:d:10.1007_s10551-017-3665-5. Full description at Econpapers \|\| Download paper
2019	Mind the tail, or risk to fail. (2019). Chaudhry, Sajid ; Gupta, Jairaj. In: Journal of Business Research. RePEc:eee:jbrese:v:99:y:2019:i:c:p:167-185. Full description at Econpapers \|\| Download paper
2019	Predicting private company failure: A multi-class analysis. (2019). Wang, Tim ; Jones, Stewart. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:61:y:2019:i:c:p:161-188. Full description at Econpapers \|\| Download paper
2019	High-frequency trading and price informativeness. (2019). Westheide, Christian ; Schmickler, Simon ; Gider, Jasmin. In: SAFE Working Paper Series. RePEc:zbw:safewp:248. Full description at Econpapers \|\| Download paper
2019	The sidedness and informativeness of ETF trading and the market efficiency of their underlying indexes. (2019). Yin, Xiangkang ; Zhao, Jing ; Xu, Liao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:58:y:2019:i:c:s0927538x19303051. Full description at Econpapers \|\| Download paper
2019
2019	Disclosure 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. Full description at Econpapers \|\| Download paper
2019	Dancing 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
2019	Long-term economic consequences of hedge fund activist interventions. (2019). McClure, Charles ; Larcker, David ; Dehaan, ED. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:2:d:10.1007_s11142-019-9480-8. Full description at Econpapers \|\| Download paper
2019	Do 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
2019	Economic policy uncertainty, tax quotas and corporate tax burden: Evidence from China. (2019). He, Minyuan ; Fang, Hongsheng ; Dang, Dandan. In: China Economic Review. RePEc:eee:chieco:v:56:y:2019:i:c:6. Full description at Econpapers \|\| Download paper
2019	Ring-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. Full description at Econpapers \|\| Download paper
2019	Ring-fencing Digital Corporations: Investor Reaction to the European Commissionâs Digital Tax Proposals. (2019). Ludwig, Christopher ; Spengel, Christoph ; Klein, Daniel. In: EconPol Working Paper. RePEc:ces:econwp:_36. Full description at Econpapers \|\| Download paper
2019	Corporate 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
2019	Hedge accounting choice as exchange loss avoidance under financial crisis: Evidence from Brazil. (2019). Sticca, Ralph Melles ; Nakao, Silvio Hiroshi. In: Emerging Markets Review. RePEc:eee:ememar:v:41:y:2019:i:c:s1566014119302936. Full description at Econpapers \|\| Download paper
2019
2019	Bank Income Smoothing, Institutions and Corruption. (2019). Ozili, Peterson K. In: MPRA Paper. RePEc:pra:mprapa:92339. Full description at Econpapers \|\| Download paper
2019	Bank income smoothing, institutions and corruption. (2019). Ozili, Peterson K. In: Research in International Business and Finance. RePEc:eee:riibaf:v:49:y:2019:i:c:p:82-99. Full description at Econpapers \|\| Download paper
2019	Impact of IAS 39 reclassification on income smoothing by European banks. (2019). Ozili, Peterson K. In: MPRA Paper. RePEc:pra:mprapa:97035. Full description at Econpapers \|\| Download paper
2019	Women 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. Full description at Econpapers \|\| Download paper
2019	An analytical measure of market underreaction to earnings news. (2019). Yang, Sean ; Lim, Steve C ; Kim, Oliver ; Chung, Kee H. In: International Review of Economics & Finance. RePEc:eee:reveco:v:64:y:2019:i:c:p:612-624. Full description at Econpapers \|\| Download paper
2019	Automatic summarization of earnings releases: attributes and effects on investorsâ 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
2019	Technological links and predictable returns. (2019). Lee, Charles ; Charles, ; Zhang, Ran ; Wang, Rongfei ; Sun, Stephen Teng. In: Journal of Financial Economics. RePEc:eee:jfinec:v:132:y:2019:i:3:p:76-96. Full description at Econpapers \|\| Download paper
2019	The joint effects of narcissism and psychopathy on accounting studentsâ 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
2019	. Full description at Econpapers \|\| Download paper
2019	Information asymmetry and credit rating: A quasi-natural experiment from China. (2019). Pan, Zheyao ; Huang, Haozhi ; Shi, Jing. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:106:y:2019:i:c:p:132-152. Full description at Econpapers \|\| Download paper
2019	The Information View of Financial Crises. (2019). Holmstrom, Bengt ; Gorton, Gary. In: NBER Working Papers. RePEc:nbr:nberwo:26074. Full description at Econpapers \|\| Download paper
2019	A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks. (2019). Arif, Salman ; Yohn, Teri Lombardi ; Schroeder, Joseph H ; Marshall, Nathan T. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:1:s0165410118301228. Full description at Econpapers \|\| Download paper
2019	Research Topics in Accounting Fraud in the 21st Century: A State of the Art. (2019). Santana, Felix Blazquez ; Sanchez, Agustin J ; Montesdeoca, Monica Ramos. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:6:p:1570-:d:214065. Full description at Econpapers \|\| Download paper
2019	Do labor markets discipline? Evidence from RMBS bankers. (2019). Maturana, Gonzalo ; Kruger, Samuel ; Griffin, John M. In: Journal of Financial Economics. RePEc:eee:jfinec:v:133:y:2019:i:3:p:726-750. Full description at Econpapers \|\| Download paper
2019	Manager sentiment and stock returns. (2019). Zhou, Guofu ; Martin, Xiumin ; Lee, Joshua ; Jiang, Fuwei. In: Journal of Financial Economics. RePEc:eee:jfinec:v:132:y:2019:i:1:p:126-149. Full description at Econpapers \|\| Download paper
2019	Intra-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. Full description at Econpapers \|\| Download paper
2019	Investor sentiment and the cross-section of stock returns: new theory and evidence. (2019). Wang, Qingwei ; Mazouz, Khelifa ; Ding, Wenjie. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:53:y:2019:i:2:d:10.1007_s11156-018-0756-z. Full description at Econpapers \|\| Download paper
2019	Evaluating the Intra-Industry Comparability of Sustainability Reports: The Case of the Oil and Gas Industry. (2019). Terzani, Simone ; Kiseleva, Evgeniia ; Cardoni, Andrea. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:4:p:1093-:d:207303. Full description at Econpapers \|\| Download paper
2019	Voluntary disclosure and market competition: Theory and evidence from the U.S. services sector. (2019). Orhun, Eda . In: Research in International Business and Finance. RePEc:eee:riibaf:v:47:y:2019:i:c:p:354-370. Full description at Econpapers \|\| Download paper
2019	Threat of entry and the use of discretion in banksâ 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
2019	Aspects Regarding the Changes to the Independent Auditorâs Report. The Case of Public Interest Entities. (2019). Levanti, Denis Adrian. In: The Audit Financiar journal. RePEc:aud:audfin:v:17:y:2019:i:155:p:486. Full description at Econpapers \|\| Download paper
2019	AN INTERNAL CONTROL EVALUATION TOOL FOR PROPERTY EXPENDITURES. (2019). Kizirian, Tim G ; Decker, Jeffrey L ; Orchard, Lou X. In: Accounting & Taxation. RePEc:ibf:acttax:v:11:y:2019:i:1:p:59-70. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2019

Year	Citing document

Recent citations received in 2018

Year	Citing document
2018	Research Design Issues in Studies Using Discretionary Accruals. (2018). McNichols, Maureen F ; Stubben, Stephen R. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:227-246. Full description at Econpapers \|\| Download paper
2018	When are extreme daily returns not lottery? At earnings announcements!. (2018). Nguyen, Harvey ; Truong, Cameron. In: Journal of Financial Markets. RePEc:eee:finmar:v:41:y:2018:i:c:p:92-116. Full description at Econpapers \|\| Download paper
2018	The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets. (2018). Glaeser, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:163-193. Full description at Econpapers \|\| Download paper
2018	The effects of bank regulators and external auditors on loan loss provisions. (2018). Nicoletti, Allison . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:244-265. Full description at Econpapers \|\| Download paper
2018	Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy. (2018). Banbhan, Ashfaque ; Ud, Nizam ; Cheng, Xinsheng. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4697-:d:189389. Full description at Econpapers \|\| Download paper
2018	Is Narcissism Sustainable in CEO Leadership of State-Owned Enterprises?. (2018). Kim, Bong Hwan . In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:7:p:2425-:d:157468. Full description at Econpapers \|\| Download paper
2018	Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism. (2018). Fasan, Marco ; Marcon, Carlo . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:8:y:2018:i:3:p:209-223. Full description at Econpapers \|\| Download paper
2018	DivulgaÃ§Ãµes de informaÃ§Ãµes e o efeito no retorno de aÃ§Ãµes da maior empresa de educaÃ§Ã£o listada na B3 (Brasil, Bolsa, BalcÃ£o).. (2018). Gomes, Liliane Vicentina ; de Souza, Mauricio Ferreira ; Silva, Cristiane Lana ; Dos, Jose Odalio. In: MPRA Paper. RePEc:pra:mprapa:93123. Full description at Econpapers \|\| Download paper
2018	Accounting 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. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document
2017	Quality concerns over managers quarterly earnings guidance. (2017). Lin, K C. In: Advances in accounting. RePEc:eee:advacc:v:38:y:2017:i:c:p:113-125. Full description at Econpapers \|\| Download paper
2017	Are fair value options created equal? A study of SFAS 159 and earnings volatility. (2017). Couch, Robert ; Wu, Wei ; Thibodeau, Nicole. In: Advances in accounting. RePEc:eee:advacc:v:38:y:2017:i:c:p:15-29. Full description at Econpapers \|\| Download paper
2017	A plain English measure of financial reporting readability. (2017). Bonsall, Samuel B ; Rennekamp, Kristina ; Miller, Brian P ; Leone, Andrew J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:329-357. Full description at Econpapers \|\| Download paper
2017	Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firmsâ internal control disclosures. (2017). Ge, Weili ; McVay, Sarah ; Koester, Allison . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:358-384. Full description at Econpapers \|\| Download paper
2017	The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. (2017). Christensen, Hans B ; Maffett, Mark ; Liu, Lisa Yao ; Floyd, Eric. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:284-304. Full description at Econpapers \|\| Download paper
2017	Investor protection, taxation and dividend policy: Long-run evidence, 1838â2012. (2017). Moortgat, Leentje ; Deloof, Marc ; Annaert, Jan. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:85:y:2017:i:c:p:113-131. Full description at Econpapers \|\| Download paper
2017	Moral hazard in active asset management. (2017). Brown, David C ; Davies, Shaun William . In: Journal of Financial Economics. RePEc:eee:jfinec:v:125:y:2017:i:2:p:311-325. Full description at Econpapers \|\| Download paper
2017	Do 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
2017	Do mutual funds exploit the accrual anomaly?: Korean evidence. (2017). Kim, Young Jun ; Sunwoo, Hee-Yeon ; Jeong, SU ; Lee, Joonil. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:46:y:2017:i:pb:p:227-242. Full description at Econpapers \|\| Download paper
2017	Risk-based forecasting and planning and management earnings forecasts. (2017). Ittner, Christopher D ; Michels, Jeremy . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9396-0. Full description at Econpapers \|\| Download paper

Recent citations received in 2016

Year	Citing document
2016	Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan. (2016). Yoshinaga, Yuto. In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2016:v:6:p:95-122. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Review of Accounting Studies / Springer	7	41
2	Journal of Accounting and Economics / Elsevier	107	24
3	Journal of Business Research / Elsevier	62	10
4	Pacific-Basin Finance Journal / Elsevier	38	9
5	Sustainability / MDPI, Open Access Journal	31	9
6	Journal of Corporate Finance / Elsevier	64	8
7	NBER Working Papers / National Bureau of Economic Research, Inc	243	8
8	Journal of Financial Economics / Elsevier	221	7
9	International Review of Financial Analysis / Elsevier	36	7
10	Journal of Accounting Literature / Elsevier	7	7
11	Advances in accounting / Elsevier	5	7