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Citation Profile [Updated: 2021-03-03 18:38:23]
5 Years H
117
Impact Factor
2.36
5 Years IF
2.62
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 0.13 0.09 2.26 0.28 35 35 1367 79 79 31 4 78 22 0 0 0.04
1991 0.14 0.08 0.66 0.08 18 53 676 35 114 51 7 95 8 0 1 0.06 0.04
1992 0.21 0.09 0.61 0.13 23 76 722 46 160 53 11 99 13 0 0 0.04
1993 0.15 0.11 0.88 0.17 21 97 1087 84 245 41 6 107 18 0 0 0.05
1994 0.11 0.12 0.79 0.22 27 124 1731 98 343 44 5 113 25 0 1 0.04 0.06
1995 0.67 0.19 1.62 0.51 31 155 1893 251 594 48 32 124 63 86 34.3 4 0.13 0.08
1996 0.76 0.22 1.89 0.6 32 187 1504 352 947 58 44 120 72 135 38.4 15 0.47 0.1
1997 0.35 0.22 1.49 0.54 30 217 2091 324 1271 63 22 134 73 71 21.9 5 0.17 0.1
1998 0.47 0.26 1.66 0.61 14 231 1120 384 1655 62 29 141 86 52 13.5 0 0.12
1999 0.61 0.27 1.94 0.7 40 271 2136 526 2182 44 27 134 94 114 21.7 8 0.2 0.13
2000 0.67 0.32 1.73 0.73 35 306 1621 525 2712 54 36 147 107 126 24 6 0.17 0.14
2001 0.51 0.35 1.99 0.55 20 326 2954 648 3360 75 38 151 83 296 45.7 30 1.5 0.15
2002 0.55 0.38 1.45 0.55 17 343 1898 498 3858 55 30 139 77 55 11 6 0.35 0.19
2003 2.41 0.4 2.67 1.37 45 388 2103 1030 4893 37 89 126 172 187 18.2 33 0.73 0.19
2004 1.03 0.44 2.18 1.14 27 415 1454 899 5796 62 64 157 179 126 14 14 0.52 0.2
2005 0.82 0.46 2.67 1.24 26 441 3109 1176 6973 72 59 144 178 151 12.8 19 0.73 0.21
2006 1.53 0.46 3.15 1.77 33 474 1921 1488 8464 53 81 135 239 126 8.5 24 0.73 0.21
2007 1.64 0.42 2.77 1.46 34 508 1347 1401 9869 59 97 148 216 176 12.6 12 0.35 0.18
2008 1.27 0.44 3.37 1.64 42 550 1624 1855 11725 67 85 165 270 211 11.4 18 0.43 0.2
2009 1.36 0.43 3.34 1.75 29 579 1171 1933 13660 76 103 162 283 144 7.4 11 0.38 0.21
2010 1.28 0.43 4.3 1.91 36 615 2329 2643 16304 71 91 164 313 468 17.7 30 0.83 0.18
2011 1.52 0.45 3.28 1.48 44 659 1226 2155 18463 65 99 174 257 223 10.3 18 0.41 0.2
2012 1.53 0.45 3.16 1.35 37 696 1134 2201 20665 80 122 185 250 255 11.6 16 0.43 0.19
2013 1.58 0.51 4.31 2.03 38 734 1042 3161 23827 81 128 188 382 252 8 24 0.63 0.21
2014 1.81 0.53 4.79 2.32 28 762 736 3648 27475 75 136 184 427 245 6.7 14 0.5 0.2
2015 2.09 0.53 4.67 2.54 37 799 549 3731 31209 66 138 183 465 217 5.8 16 0.43 0.2
2016 2 0.52 5.03 2.28 49 848 529 4262 35471 65 130 184 420 219 5.1 19 0.39 0.19
2017 1.4 0.53 5.06 2.06 44 892 300 4511 39984 86 120 189 390 263 5.8 17 0.39 0.19
2018 1.55 0.59 5.46 2.38 43 935 230 5108 45092 93 144 196 466 287 5.6 25 0.58 0.23
2019 1.49 0.67 4.68 1.96 38 973 106 4556 49649 87 130 201 394 354 7.8 26 0.68 0.25
2020 2.36 1.01 5.9 2.62 35 1008 17 5943 55592 81 191 211 553 267 4.5 16 0.46 0.4
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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984
22001Information 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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929
32005Performance 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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901
41997The 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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665
51985The 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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659
61997Earnings 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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647
72000The 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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629
82002Audit 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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618
91983Discretionary 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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595
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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595
112006Earnings 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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548
122001Essays 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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493
131995Complementarities 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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489
142010Understanding 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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471
152001Capital 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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469
161994Accounting 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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461
172005The 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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427
181994Debt 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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396
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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393
201990Evidence 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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383
212005Earnings 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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379
221985Corporate 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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364
232010The 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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361
242001Financial 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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357
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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355
261989Firm 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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346
271999The 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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343
282003Limited 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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333
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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329
302001The 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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311
312002Stock 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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298
321991Executive 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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296
332010On 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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292
341986Predicting 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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291
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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276
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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275
372010Accrual-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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275
381993Additional 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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273
391998Underwriting 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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269
402009How 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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267
411986Information 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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265
422001The 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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264
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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263
442001Empirical 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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261
452008Annual 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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257
462004Board 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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257
471995Auditor 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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253
481995Managerial 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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242
491989An 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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231
501998The relation between earnings and cash flows. (1998). Watts, Ross ; Dechow, Patricia M. ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:25:y:1998:i:2:p:133-168.

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229
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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236
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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214
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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209
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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169
52010Understanding 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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124
62009How 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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120
72002Audit 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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119
82010The 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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108
92010A 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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104
101997The 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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99
111997Earnings 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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99
122008Annual 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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98
132010Accrual-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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90
141983Discretionary 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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89
152003Limited 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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86
162005The 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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85
171981Auditor 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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82
182000The 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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78
192011Does 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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76
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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73
212005Earnings 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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73
222014A 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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72
231985The 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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68
241999The 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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66
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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65
262011The 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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65
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:p:58-76.

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65
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61
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59
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402018The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. (2018). Chen, Yi-Chun ; Wang, Yongxiang ; Hung, Mingyi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:1:p:169-190.

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49
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47
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47
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43
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42
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2020GDP growth incentives and earnings management: evidence from China. (2020). Liu, Qiang ; Hao, Ying ; Cheng, Qiang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09547-8.

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2020GDP distortion and tax avoidance in local SOEs: Evidence from China. (2020). Luo, Danglun ; Cai, Guilong ; Li, Xiaoxia. In: International Review of Economics & Finance. RePEc:eee:reveco:v:69:y:2020:i:c:p:582-598.

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2020Benford’s Law and COVID-19 reporting. (2020). Koch, Christoffer ; Okamura, Ken. In: Economics Letters. RePEc:eee:ecolet:v:196:y:2020:i:c:s0165176520303475.

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2020GDP competition and corporate investment: Evidence from China. (2020). Xing, Yuning ; Du, Yong ; Hao, Ying ; Liu, Qiang. In: Pacific Economic Review. RePEc:bla:pacecr:v:25:y:2020:i:3:p:402-426.

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2020State-dependent biases and the quality of China’s preliminary GDP announcements. (2020). Yang, Lixiong. In: Empirical Economics. RePEc:spr:empeco:v:59:y:2020:i:6:d:10.1007_s00181-019-01751-z.

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2020Financial Reporting in Non-listed Family Firms: Insights from Interviews with CFOs. (2020). Glaum, Martin. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:72:y:2020:i:2:d:10.1007_s41464-020-00087-x.

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2020The Dog that Did Not Bark: Limited Price Efficiency and Strategic Nondisclosure. (2020). Zhou, Frank S. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:1:p:155-197.

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2020How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan. (2020). Waseem, Mazhar ; Slemrod, Joel ; Ur, Obeid. In: CESifo Working Paper Series. RePEc:ces:ceswps:_8152.

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2020Do investors care about tax disclosure?. (2020). Gawehn, Vanessa ; Flagmeier, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:254.

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2020How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan. (2020). Slemrod, Joel ; Ur, Obeid ; Waseem, Mazhar. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:14463.

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2020Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13. (2020). Joshi, Preetika. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:2:p:333-381.

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2020When do firms highlight their effective tax rate?. (2020). Sureth, Caren ; Muller, Jens ; Flagmeier, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:259.

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2020On the determinants and effects of corporate tax transparency: Review of an emerging literature. (2020). Spengel, Christoph ; Muller, Raphael ; Vay, Heiko. In: ZEW Discussion Papers. RePEc:zbw:zewdip:20063.

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2020Disclosure of corporate tax reports, tax enforcement, and price information. (2020). Dumitrescu, Ariadna ; Caballe, Jordi. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:121:y:2020:i:c:s0378426620302405.

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2020Are Earnings Forecasts Informed by Proxy Statement Compensation Disclosures?†. (2020). Larocque, Stephannie A ; Walther, Beverly R ; Martin, Melissa A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:2:p:741-772.

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2020Strategic Subsidiary Disclosure. (2020). Wilde, Jaron H ; Langetieg, Patrick ; Hoopes, Jeffrey L ; Dyreng, Scott D. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:3:p:643-692.

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2020That Could Have Been Me: Director Deaths, CEO Mortality Salience, and Corporate Prosocial Behavior. (2020). Huang, Sterling ; Crossland, Craig ; Chen, Guoli. In: Management Science. RePEc:inm:ormnsc:v:66:y:2020:i:7:p:3142-3161.

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2020The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad. (2020). Rauter, Thomas. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:5:p:1075-1116.

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2020The impact of monetary policy on M&A outcomes. (2020). Saunders, Anthony ; Barbopoulos, Leonidas G ; Adra, Samer. In: Journal of Corporate Finance. RePEc:eee:corfin:v:62:y:2020:i:c:s0929119919301166.

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2020Online customer behavior: perceptions regarding the types of risks incurred through online purchases. (2020). Veiga, Claudimar Pereira ; Kudlawicz-Franco, Claudineia ; Souza, Adriano Mendona ; Silva, Wesley Vieira ; Bach, Tatiana Marceda. In: Palgrave Communications. RePEc:pal:palcom:v:6:y:2020:i:1:d:10.1057_s41599-020-0389-4.

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2020In search for good news: The relationship between accounting information, bounded rationality and hard-to-value stocks. (2020). Lima, Fabiano Guasti ; Lemes, Sirlei ; Figlioli, Bruno. In: Emerging Markets Review. RePEc:eee:ememar:v:44:y:2020:i:c:s1566014120302429.

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2020Do foreign investors insulate firms from local shocks? Evidence from the response of investable firms to monetary policy. (2020). Kelly, Patrick ; Hunter, Delroy M ; Francis, Bill B. In: Journal of Empirical Finance. RePEc:eee:empfin:v:58:y:2020:i:c:p:386-411.

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2020The real effects of capital inflows in emerging markets. (2020). Mirzaei, Ali ; Kutan, Ali ; Igan, Deniz. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:119:y:2020:i:c:s0378426620301953.

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2020Analyst Forecast Bundling. (2020). Twedt, Brady ; Pacelli, Joseph ; Joos, Peter ; DRAKE, MICHAEL . In: Management Science. RePEc:inm:ormnsc:v:66:y:2020:i:9:p:4024-4046.

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2020Cultural diversity on Wall Street: Evidence from consensus earnings forecasts. (2020). michaely, roni ; Pacelli, Joseph ; Merkley, Kenneth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:1:s016541012030032x.

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2020Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes. (2020). Hellman, Niclas ; Andersson, Patric. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:41:y:2020:i:c:s1061951820300550.

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2020IS DIVERSIFICATION A JOB SAFETY NET FOR SELL‐SIDE ANALYSTS?. (2020). Devides, Zhanel B ; Balashov, Vadim S. In: Journal of Financial Research. RePEc:bla:jfnres:v:43:y:2020:i:3:p:543-573.

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2020Audit partner identification and audit quality. (2020). Levine, Carolyn B ; Lee, Kyungha Kari. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-020-09533-0.

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2020The Economic Consequences of Audit Firms’ Quality Control System Deficiencies. (2020). Aobdia, Daniel. In: Management Science. RePEc:inm:ormnsc:v:66:y:2020:i:7:p:2883-2905.

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2020Audit committees, female directors and the types of female and male financial experts: Further evidence. (2020). Uddin, Md Borhan ; Alam, Ashraful ; Abbasi, Kaleemullah. In: Journal of Business Research. RePEc:eee:jbrese:v:114:y:2020:i:c:p:186-197.

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2020A multi-method analysis of the PCAOB’s relationship with the audit profession. (2020). Maksymov, Eldar ; Lamoreaux, Phillip T ; Knechel, Robert W ; Ege, Matthew. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:84:y:2020:i:c:s0361368220300246.

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2020Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?*. (2020). Berglund, Nathan R. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:3:p:1914-1951.

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2020Policy uncertainty and bank lending. (2020). Tran, Dung Viet. In: Economics Bulletin. RePEc:ebl:ecbull:eb-19-01026.

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2020Economic policy uncertainty and stock price crash risk. (2020). Luo, Yan ; Zhang, Chenyang. In: Research in International Business and Finance. RePEc:eee:riibaf:v:51:y:2020:i:c:s0275531919308128.

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2020How does economic policy uncertainty affect corporate debt maturity?. (2020). Su, Dan ; Li, Xiang. In: IWH Discussion Papers. RePEc:zbw:iwhdps:62020.

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2020Market uncertainty and the importance of media coverage at earnings announcements. (2020). Green, Jeremiah ; Bonsall, Samuel B ; Muller, Karl A. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:69:y:2020:i:1:s016541011930059x.

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2020Economic policy uncertainty and corporate inventory holdings: evidence from China. (2020). He, Fan ; Zhong, Teng ; Zeng, Jianyu. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:2:p:1727-1757.

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2020Economic uncertainty, ownership structure and small and medium enterprises performance. (2020). Tran, Quan ; Le, Anhtuan ; Doan, Anhtuan. In: Australian Economic Papers. RePEc:bla:ausecp:v:59:y:2020:i:2:p:102-137.

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2020Policy uncertainty and loan loss provisions in the banking industry. (2020). Zhang, Janus Jian ; Saffar, Walid. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09530-y.

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2020Impact of central bank independence and transparency on international equity portfolio allocation: A cross-country analysis. (2020). Du, Min ; Boateng, Agyenim ; Kwabi, Frank O. In: International Review of Financial Analysis. RePEc:eee:finana:v:69:y:2020:i:c:s1057521920301083.

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2020Australian policy uncertainty and corporate investment. (2020). Anh, Cao Hoang ; Chen, Xikai ; Taylor, Stephen ; Shan, Yaowen. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:61:y:2020:i:c:s0927538x20301256.

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2020Asymmetric volatility spillovers between economic policy uncertainty and stock markets: Evidence from China. (2020). Li, Youwei ; Wang, Ziwei ; He, Feng. In: Research in International Business and Finance. RePEc:eee:riibaf:v:53:y:2020:i:c:s0275531919309419.

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2020Insolvency regimes and firms default risk under economic uncertainty and shocks. (2020). Mohapatra, Sanket ; Gopalakrishnan, Balagopal. In: Economic Modelling. RePEc:eee:ecmode:v:91:y:2020:i:c:p:180-197.

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2020Political uncertainty and firm entry: Evidence from Chinese manufacturing industries. (2020). Feng, Zongxian ; Mao, Hui ; Chen, Shaojian. In: Journal of Business Research. RePEc:eee:jbrese:v:120:y:2020:i:c:p:16-30.

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2020Examining the relationship between policy uncertainty and market uncertainty across the G7. (2020). Smales, Lee. In: International Review of Financial Analysis. RePEc:eee:finana:v:71:y:2020:i:c:s1057521920301848.

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2020Innovation disclosure in times of uncertainty. (2020). Amore, Mario Daniele. In: Journal of Economics & Management Strategy. RePEc:bla:jemstr:v:29:y:2020:i:4:p:792-815.

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2020The impact of economic policy uncertainty on insider trades: A cross-country analysis. (2020). Li, Xiao. In: Journal of Business Research. RePEc:eee:jbrese:v:119:y:2020:i:c:p:41-57.

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2020The impact of the precision of accounting standards on the expanded auditor’s report in the European Union. (2020). Morais, Ana Isabel ; Pinto, Ines ; Quick, Reiner. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300343.

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2020Selective disclosure and the role of Form 8‐K in the post‐Reg FD era. (2020). Zhao, Rong ; Ling, Zhejia ; Gleason, Cristi . In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:3-4:p:365-396.

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2020The effects of MiFID II on sell-side analysts, buy-side analysts, and firms. (2020). Moldovan, Rucsandra ; Huang, Zhongwei ; Hope, Ole-Kristian ; Fang, Bingxu. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09545-w.

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2020Does foreign exchange risk matter to equity research analysts when forecasting stock prices? Evidence from U.S. firms. (2020). Nguyen, Yen ; Ho, Tuan ; Vo, Dinh-Tri ; Parikh, Bhavik. In: International Review of Financial Analysis. RePEc:eee:finana:v:72:y:2020:i:c:s105752192030212x.

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2020Taxable income, future profitability, and stock returns. (2020). Mayberry, Michael A ; Lawson, Bradley P ; Blaylock, Bradley . In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:7-8:p:858-881.

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2020Compensatory conspicuous communication: Low status increases jargon use. (2020). Galinsky, Adam D ; Anicich, Eric M ; Brown, Zachariah C. In: Organizational Behavior and Human Decision Processes. RePEc:eee:jobhdp:v:161:y:2020:i:c:p:274-290.

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2020Short selling and corporate tax avoidance: Insights from a financial constraint view. (2020). Ni, Xiaoran ; Luo, Jinbo ; Tian, Gary Gang. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:61:y:2020:i:c:s0927538x20300019.

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2020Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations. (2020). Lusch, Stephen J ; Hamilton, Russ ; Drake, Katharine D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:1:s0165410120300197.

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2020Bank loan loss provisioning during election years: cross-country evidence. (2020). Ozili, Peterson K. In: MPRA Paper. RePEc:pra:mprapa:96639.

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2020The legacy of wars around the world: Evidence from military directors. (2020). Liu, Xianda ; Hou, Wenxuan ; Duan, Tinghua. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:64:y:2020:i:c:s104244311930486x.

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2020The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures. (2020). Hoitash, Rani ; Burke, Jenna J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:4:p:2398-2437.

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2020Do firms using real earnings management care about taxes? Evidence from a high book-tax conformity country. (2020). Jewartowski, Tomasz ; Kadoski, Micha. In: Finance Research Letters. RePEc:eee:finlet:v:35:y:2020:i:c:s1544612319307391.

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2020Optimization of Corporate Profit Taxation in the Context of Stimulating Their Investment Activity: The Case of Ukraine. (2020). Rubakha, Mariya ; Tkachyk, Lesia ; Ilkiv, Nataliia. In: Economic Studies journal. RePEc:bas:econst:y:2020:i:4:p:28-51.

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2020Financial disclosure environment and the cash policy of private firms. (2020). Ortiz, Marcelo. In: Economics Working Papers. RePEc:upf:upfgen:1692.

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2020Financial Disclosure Environment and the Cash Policy of Private Firms. (2020). Ortiz, Marcelo. In: Working Papers. RePEc:bge:wpaper:1148.

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2020The Real Effects of Modern Information Technologies. (2020). Zuo, Luo ; Yang, Shijie ; Goldstein, Itay. In: NBER Working Papers. RePEc:nbr:nberwo:27529.

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2020The spillover effects of MD&A disclosures for real investment: The role of industry competition. (2020). Mangen, Claudine ; Durnev, Art. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:1:s016541012030001x.

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2020PCAOB international inspections and Merger and Acquisition outcomes. (2020). Zhu, Xindong ; Zhou, Gaoguang ; Su, Lixin ; Kim, Yongtae. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:1:s0165410120300203.

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2020The undesirable effect of audit quality: Evidence from firm innovation. (2020). Yin, Xiangkang ; Vu, LE ; Nguyen, Lily. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:6:s0890838920300585.

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2020Technology is changing lending: Implications for research. (2020). Sutherland, Andrew G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s016541012030063x.

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2020Corporate Tax Enforcement Externalities and the Banking Sector. (2020). Jacob, Martin ; Gallemore, John. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:5:p:1117-1159.

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2020Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models. (2020). Mehta, Mihir N ; Down, Andrea K ; Costello, Anna M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s0165410120300628.

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2020Voting methods for director election, monitoring costs, and institutional ownership. (2020). Lee, Choonsik ; Chung, Kee H. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:113:y:2020:i:c:s0378426620300054.

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2020Short-selling restrictions and firms’ environment responsibility. (2020). Zhang, Dongyang ; Wang, Shuxun. In: Research in International Business and Finance. RePEc:eee:riibaf:v:54:y:2020:i:c:s0275531920300350.

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2020Deregulation of short-selling constraints and cost of bank loans: Evidence from a quasi-natural experiment. (2020). Wu, Yuhui ; Liu, Xiaoling ; Chou, Robin K ; Chen, Shenglan. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:64:y:2020:i:c:s0927538x20306727.

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2020Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison. (2020). Knudsen, Jette Steen ; Kinderman, Daniel ; Avetisyan, Emma ; Bartosch, Julia ; Jackson, Gregory. In: Journal of Business Ethics. RePEc:kap:jbuset:v:162:y:2020:i:2:d:10.1007_s10551-019-04200-0.

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2020Institutional Ownership and Value Relevance of Corporate Social Responsibility Disclosure: Empirical Evidence from China. (2020). Wang, Fanghua ; Zhang, Junrui ; Cullinan, Charles ; Ur, Ramiz ; Riaz, Zahid. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:6:p:2311-:d:333020.

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2020Does Employee Quality Affect Corporate Social Responsibility? Evidence from China. (2020). Duarte, Nelson ; Han, Yan ; Zheng, Jianming ; Gouliamos, Kostas ; Yi, Rita ; Ma, Hong ; Yue, Xiao-Guang ; Sun, Shilu ; Barros, Teresa ; Comite, Ubaldo ; Manta, Otilia. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:7:p:2692-:d:338641.

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2020Does short selling affect a firms financial constraints?. (2020). Meng, Qingbin ; Gao, Shenghao ; Chan, Kam C ; Li, Xinyu. In: Journal of Corporate Finance. RePEc:eee:corfin:v:60:y:2020:i:c:s0929119918304279.

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2020Legitimacy in operations: How sustainability certification announcements by Chinese listed enterprises influence their market value?. (2020). Lai, Kee-Hung ; Feng, Yunting ; Zhu, Qinghua. In: International Journal of Production Economics. RePEc:eee:proeco:v:224:y:2020:i:c:s0925527319304049.

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2020Corporate Governance, Integrated Reporting and Environmental Disclosure: Evidence from the South African Context. (2020). Martini, Silvio Bianchi ; Doni, Federica ; Corvino, Antonio . In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:12:p:4820-:d:370739.

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2020Corporate Social Responsibility and Operating Performance: The Role of Local Character in Emerging Economies. (2020). Tang, Yanhong ; Miao, Xin ; He, Fang. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:12:p:4874-:d:371697.

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2020The disclosure of corporate social responsibility reports and sales performance in China. (2020). Zheng, Ying ; Yu, Wei. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:2:p:1239-1270.

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2020Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors Assessment of Going‐Concern Risk†. (2020). Maso, Lorenzo Dal ; Paugam, Luc ; Mazzi, Francesco ; Lobo, Gerald J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:2:p:1248-1289.

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2020Do income taxes affect corporate social responsibility? Evidence from European‐listed companies. (2020). Gandullia, Luca ; Pisera, Stefano. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:2:p:1017-1027.

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2020The (in)congruence of measures of corporate social responsibility performance and stakeholder measures of corporate social responsibility reputation. (2020). Yang, Yoori ; Stohl, Cynthia. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:2:p:969-981.

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2020Board interlocks and the diffusion of CSR reporting practices: The role of market development. (2020). Sun, Weizhang ; Zhang, Yifei ; Yang, Jinfeng ; Geng, Yanli ; Li, Xuan. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:3:p:1333-1343.

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2020Corporate social responsibility and financial statement comparability: Evidence from China. (2020). Wang, Fangjun ; Xu, Luying ; Zhang, Zhichao. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:3:p:1375-1394.

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2020The impact of carbon disclosure mandates on emissions and financial operating performance. (2020). Schwenen, Sebastian ; Zaklan, Aleksandar ; Reichelstein, Stefan ; Ernstberger, Jurgen ; Downar, Benedikt. In: ZEW Discussion Papers. RePEc:zbw:zewdip:20038.

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2020Corporate non-financial disclosure, firm value, risk, and agency costs: evidence from Italian listed companies. (2020). Harjoto, Maretno Agus ; Rossi, Fabrizio. In: Review of Managerial Science. RePEc:spr:rvmgts:v:14:y:2020:i:5:d:10.1007_s11846-019-00358-z.

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2020Do political connection disruptions increase labor costs in a government-dominated market? Evidence from publicly listed companies in China. (2020). Chen, Feng ; Hu, Shiyang ; Wei, Chunyan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:62:y:2020:i:c:s0929119919309381.

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2020Wheres the greenium?. (2020). Watts, Edward M ; Larcker, David F. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:69:y:2020:i:2:s0165410120300148.

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2020How to design corporate governance structures to enhance corporate social responsibility in Chinas mining state-owned enterprises?. (2020). Yang, Shuwang ; Tang, Pengcheng. In: Resources Policy. RePEc:eee:jrpoli:v:66:y:2020:i:c:s0301420719309845.

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2020The market value of sustainable practices in the luxury industry: An identity mismatch and institutional theoretical perspective. (2020). Zhu, Qinghua ; Tong, Xun ; Feng, Yunting. In: Transportation Research Part E: Logistics and Transportation Review. RePEc:eee:transe:v:137:y:2020:i:c:s1366554519314115.

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2020Disclosure for whom? Government involvement, CSR disclosure and firm value. (2020). Xia, Xinping ; Li, Antai ; Chen, Xia ; Xu, Shen. In: Emerging Markets Review. RePEc:eee:ememar:v:44:y:2020:i:c:s1566014119300780.

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2020Does CSR reporting matter to foreign institutional investors in China?. (2020). Zheng, Ying ; Yu, Wei. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300239.

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2020Do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India. (2020). Xiaofang, Chen ; Weerathunga, P R ; Swarnapali, R. M. N. C., ; Kulathunga, K. M. M. C. B., ; Nurunnabi, Mohammad. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300379.

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2020Employee-related corporate social responsibilities and corporate innovation: Evidence from China. (2020). Sun, Pei-Yu ; Liu, Baohua ; Zeng, Yongliang. In: International Review of Economics & Finance. RePEc:eee:reveco:v:70:y:2020:i:c:p:357-372.

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2020Business strategy and firm efforts on environmental protection: Evidence from China. (2020). Yang, Xiandong ; Kong, Dongmin ; Liu, Chen. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:2:p:445-464.

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2020Long‐term economic consequences of corporate environmental responsibility: Evidence from heavily polluting listed companies in China. (2020). Yang, Mian ; Xu, Fei ; Li, Qiangyi. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:6:p:2251-2264.

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2020Social Responsibility in a Bilateral Monopoly with Downstream Convex Technology. (2020). Buccella, Domenico ; Fanti, Luciano. In: Journal of Industry, Competition and Trade. RePEc:kap:jincot:v:20:y:2020:i:4:d:10.1007_s10842-020-00343-3.

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2020Identity of multiple large shareholders and corporate governance: are state-owned entities efficient MLS?. (2020). Wang, Lihong ; Chen, Fengqin ; Lin, Sen. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:55:y:2020:i:4:d:10.1007_s11156-020-00875-z.

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2020Sustainability, Corporate Social Responsibility, and Performance in the Spanish Wine Sector. (2020). Salinero, Yolanda ; Fernandez, Valle M ; Muoz, Rosa M. In: Sustainability. RePEc:gam:jsusta:v:13:y:2020:i:1:p:7-:d:466167.

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2020European Green Deal РBottlenecks bis 2030. (2020). Schmidt, Christoph ; Rickels, Wilfried ; Peterson, Sonja ; L̦schel, Andreas ; Bals, Christoph ; Pittel, Karen ; Loschel, Andreas ; Ammann, Norbert ; Schlacke, Sabine ; Grimm, Veronika ; Jurgens, Ingmar ; Berendsen, Stefanie ; Mathieu, Audrey. In: ifo Schnelldienst. RePEc:ces:ifosdt:v:73:y:2020:i:06:p:03-37.

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2020Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights. (2020). Andrew, Jane ; Baker, Max. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:1:p:35-65.

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2020Labor hiring and stock return: A model and new evidence from China. (2020). Zheng, Xinwei ; Li, Lifang ; Tian, Cunzhi ; Rong, Yuen. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:59:y:2020:i:c:s0927538x19302422.

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2020Directors with foreign experience and corporate tax avoidance. (2020). Ke, Yun ; Cui, Huijie ; Wen, Wen. In: Journal of Corporate Finance. RePEc:eee:corfin:v:62:y:2020:i:c:s0929119920300687.

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2020How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis†. (2020). Zhao, Yuping ; Zhang, Yinqi ; Pittman, Jeffrey ; Fang, Junxiong ; Bauer, Andrew M. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:3:p:1882-1913.

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2020CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA. (2020). Xu, Shuolei ; Wang, Fangjun ; Cullinan, Charles P ; Sun, Junqin. In: Journal of Economic Surveys. RePEc:bla:jecsur:v:34:y:2020:i:4:p:793-811.

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2020Earnings announcement timing, uncertainty, and volatility risk premiums. (2020). Neururer, Thaddeus ; Adams, Tom. In: Journal of Futures Markets. RePEc:wly:jfutmk:v:40:y:2020:i:10:p:1603-1630.

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2020Beyond narrative disclosure tone: The upper echelons theory perspective. (2020). Tao, Lei ; Abdelfattah, Tarek ; Bassyouny, Hesham. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s1057521920301435.

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2020Forward looking loan provisions: Credit supply and risk-taking. (2020). Sarmiento, Miguel ; Roa, Monica ; Peydro, Jose-Luis ; Ormazabal, Gaizka ; Morais, Bernardo. In: EconStor Preprints. RePEc:zbw:esprep:223234.

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2020Forward looking loan provisions: Credit supply and risk-taking. (2020). Sarmiento, Miguel ; Roa, Monica ; Peydro, Jose-Luis ; Ormazabal, Gaizka ; Morais, Bernardo. In: Economics Working Papers. RePEc:upf:upfgen:1737.

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2020Forward Looking Loan Provisions : Credit Supply and Risk-Taking. (2020). Peydro, Jose-Luis ; Paipilla, Miguel Sarmiento ; Roa, Monica ; Ormazabal, Gaizka ; Morais, Bernardo. In: Discussion Paper. RePEc:tiu:tiucen:fe99a48f-f94a-41d8-bf3f-3ee92149eaaa.

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2020Forward Looking Loan Provisions : Credit Supply and Risk-Taking. (2020). Peydro, Jose-Luis ; Paipilla, Miguel Sarmiento ; Roa, Monica ; Ormazabal, Gaizka ; Morais, Bernardo. In: Other publications TiSEM. RePEc:tiu:tiutis:103b659e-404f-4656-adad-68cdee97c84c.

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2020Forward Looking Loan Provisions : Credit Supply and Risk-Taking. (2020). Peydro, Jose-Luis ; Paipilla, Miguel Sarmiento ; Roa, Monica ; Ormazabal, Gaizka ; Morais, Bernardo. In: Other publications TiSEM. RePEc:tiu:tiutis:fe99a48f-f94a-41d8-bf3f-3ee92149eaaa.

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2020Societal trust and banks’ funding structure. (2020). Wang, Wenting ; Kanagaretnam, Kiridaran ; Jin, Justin Y. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:27:y:2020:i:c:s2214635020300125.

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2020Discretionary disclosure and manager horizon: evidence from patenting. (2020). Verrecchia, Robert E ; Michels, Jeremy ; Glaeser, Stephen. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09520-0.

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2020The Silent Majority: Private U.S. Firms and Financial Reporting Choices. (2020). Minnis, Michael ; Lisowsky, Petro. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:3:p:547-588.

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2020Regulatory Spillovers in Common Audit Markets. (2020). Sutherland, Andrew ; Minnis, Michael ; Duguay, Raphael. In: Management Science. RePEc:inm:ormnsc:v:66:y:2020:i:8:p:3389-3411.

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2020Bank relationship loss: The moderating effect of information opacity. (2020). Li, Xindan ; Xiao, Binqing ; Saunders, Anthony ; Xu, Yuqian. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:118:y:2020:i:c:s0378426620301382.

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2020Informational Frictions and the Credit Crunch. (2020). Darmouni, Olivier. In: Journal of Finance. RePEc:bla:jfinan:v:75:y:2020:i:4:p:2055-2094.

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Recent citations received in 2020

YearCiting document
2020Employee quality and audit fee: evidence from China. (2020). Chen, Xia ; Li, Xing ; Tian, Gaoliang ; Qi, Baolei. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:5:p:4533-4566.

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2020Corporate governance and institutions—A review and research agenda. (2020). Dedoulis, Emmanouil ; Zattoni, Alessandro ; van Ees, Hans ; Leventis, Stergios. In: Corporate Governance: An International Review. RePEc:bla:corgov:v:28:y:2020:i:6:p:465-487.

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2020Entrepreneurs facial trustworthiness, gender, and crowdfunding success. (2020). Wang, Zhihong ; Hsieh, Tien-Shih ; Duan, Yang. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301371.

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2020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review. (2020). Marinovic, Ivan ; Dehaan, ED ; Blankespoor, Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s016541012030046x.

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2020Technology is changing lending: Implications for research. (2020). Sutherland, Andrew G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s016541012030063x.

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2020Hype or help? Journalists’ perceptions of mispriced stocks. (2020). Jacobs, Heiko. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:178:y:2020:i:c:p:550-565.

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2020Can ethics be taught? Evidence from securities exams and investment adviser misconduct. (2020). Sutherland, Andrew ; Vetter, Felix W ; Kowaleski, Zachary T. In: Journal of Financial Economics. RePEc:eee:jfinec:v:138:y:2020:i:1:p:159-175.

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2020Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes. (2020). Hellman, Niclas ; Andersson, Patric. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:41:y:2020:i:c:s1061951820300550.

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2020The impact of product market competition and internal corporate governance on family succession. (2020). Liao, Chen-Chieh ; Yeh, Yin-Hua. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:62:y:2020:i:c:s0927538x18304803.

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2020Does Short-Termism Influence the Market Value of Companies? Evidence from EU Countries. (2020). Sajnog, Artur ; Pieloch-Babiarz, Aleksandra ; Janicka, Magorzata. In: Journal of Risk and Financial Management. RePEc:gam:jjrfmx:v:13:y:2020:i:11:p:272-:d:440880.

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2020Credit Absorption Capacity of Businesses in the Construction Sector of the Czech Republic—Analysis Based on the Difference in Values of EVA Entity and EVA Equity. (2020). Kollmann, Jaroslav ; Suler, Petr ; Horak, Jakub ; Marecek, Jan. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:21:p:9078-:d:438317.

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2020Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case. (2020). Cabedo, David J ; Fuertes-Fuertes, Iluminada ; Tirado-Beltran, Jose Miguel. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:23:p:10146-:d:456891.

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2020Gender Gaps and Racial Disparities in Labour Market Penalties for Financial Misconduct. (2020). Honda, Jun. In: Working Papers. RePEc:inn:wpaper:2020-17.

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2020Stock-based compensation, financial analysts, and equity overvaluation. (2020). Zhao, Wuyang ; White, Brian ; Mohanram, Partha. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09541-0.

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2020When do firms highlight their effective tax rate?. (2020). Sureth, Caren ; Muller, Jens ; Flagmeier, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:259.

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Recent citations received in 2019

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

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2019The Role of Gatekeepers in Capital Markets. (2019). Srinivasan, Suraj ; Roychowdhury, Sugata. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:2:p:295-322.

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2019Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks. (2019). Law, Kelvin K. F. ; Mills, Lillian F. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:2:p:491-543.

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2019Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability. (2019). Merkley, Kenneth ; Choudhary, Preeti ; Schipper, Katherine. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:5:p:1303-1351.

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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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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 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.

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2019The 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.

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2019Accounting quality and the transmission of monetary policy. (2019). Armstrong, Christopher S ; Kepler, John D ; Glaeser, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300606.

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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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2018AUDITING RESEARCH: A REVIEW OF RECENT RESEARCH ADVANCES. (2018). Cuzdriorean, Dan Dacian . In: Eurasian Journal of Economics and Finance. RePEc:ejn:ejefjr:v:6:y:2018:i:4:p:14-26.

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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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2018Cross-listing and CSR performance: evidence from AH shares. (2018). Shi, Haina ; Zhou, Jing ; Zhang, Xin. In: Frontiers of Business Research in China. RePEc:spr:fobric:v:12:y:2018:i:1:d:10.1186_s11782-018-0032-z.

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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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2018Mandatory CSR reporting—literature review and future developments in Germany. (2018). Gulenko, Maryna. In: NachhaltigkeitsManagementForum | Sustainability Management Forum. RePEc:spr:sumafo:v:26:y:2018:i:1:d:10.1007_s00550-018-0476-9.

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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
2017Economic Growth and Financial Statement Verification. (2017). Sutherland, Andrew ; Lisowsky, Petro ; Minnis, Michael. In: Journal of Accounting Research. RePEc:bla:joares:v:55:y:2017:i:4:p:745-794.

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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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