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Citation Profile [Updated: 2021-03-03 18:38:23]
5 Years H
12
Impact Factor
1.15
5 Years IF
1.48
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 0.09 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 0.11 0 0 0 0 0 0 0 0 0 0 0.05
1994 0 0.12 0 0 0 0 0 0 0 0 0 0 0.06
1995 0 0.19 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 0.22 0 0 0 0 0 0 0 0 0 0 0.1
1998 0 0.26 0 0 0 0 0 0 0 0 0 0 0.12
1999 0 0.27 0 0 0 0 0 0 0 0 0 0 0.13
2000 0 0.32 0 0 0 0 0 0 0 0 0 0 0.14
2001 0 0.35 0 0 0 0 0 0 0 0 0 0 0.15
2002 0 0.38 0 0 0 0 0 0 0 0 0 0 0.19
2003 0 0.4 0 0 0 0 0 0 0 0 0 0 0.19
2004 0 0.44 0 0 0 0 0 0 0 0 0 0 0.2
2005 0 0.46 0 0 0 0 0 0 0 0 0 0 0.21
2006 0 0.46 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 0.18
2008 0 0.44 0 0 0 0 0 0 0 0 0 0 0.2
2009 0 0.43 0 0 0 0 0 0 0 0 0 0 0.21
2010 0 0.43 0 0 0 0 0 0 0 0 0 0 0.18
2011 0 0.45 0 0 0 0 0 0 0 0 0 0 0.2
2012 0 0.45 0 0 0 0 0 0 0 0 0 0 0.19
2013 0 0.51 0 0 0 0 0 0 0 0 0 0 0.21
2014 0 0.53 0 0 0 0 0 0 0 0 0 0 0.2
2015 0 0.53 0 0 0 0 0 0 0 0 0 0 0.2
2016 0 0.52 0.06 0 34 34 200 2 2 0 0 0 2 0.06 0.19
2017 0.53 0.53 0.35 0.53 50 84 224 29 31 34 18 34 18 7 24.1 10 0.2 0.19
2018 0.87 0.59 0.78 0.87 46 130 126 102 133 84 73 84 73 18 17.6 12 0.26 0.23
2019 0.95 0.67 0.91 1 42 172 32 156 289 96 91 130 130 19 12.2 1 0.02 0.25
2020 1.15 1.01 1.5 1.48 40 212 7 318 607 88 101 172 255 19 6 5 0.13 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
12016A review of the IFRS adoption literature. (2016). de George, Emmanuel T ; Shivakumar, Lakshmanan ; Li, XI. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1.

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35
22017The 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.

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21
32016The 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.

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19
42017Corporate 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.

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17
52016Seeing is believing: analysts’ 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.

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17
62018Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Blankespoor, Elizabeth ; Zhu, Christina ; Dehaan, ED. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2.

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16
72017Is 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.

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14
82017Bank 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.

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14
92017Mitigating 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.

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13
102016Taste, 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.

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13
112016The 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.

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12
122017The 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.

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12
132018Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Ham, Charles ; Wang, Sean ; Seybert, Nicholas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x.

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12
142017Has 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.

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12
152017Military 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.

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12
162017The 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.

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11
172017Shareholder 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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10
182018Do firms underreport information on cyber-attacks? Evidence from capital markets. (2018). Livne, Tsafrir ; Levi, Shai ; Amir, Eli. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9452-4.

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10
192016Accruals 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.

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10
202017Management 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.

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9
212018Financial 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.

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9
222018The 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.

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9
232016Limited 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.

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8
242016Are 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.

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8
252016Usefulness of fair values for predicting banks’ 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.

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8
262017The 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.

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8
272016How 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.

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8
282016Tests of investor learning models using earnings innovations and implied volatilities. (2016). Neururer, Thaddeus ; Riedl, Edward J ; Papadakis, George. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-015-9348-5.

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8
292017Corporate 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.

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7
302016Accounting-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.

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7
312017A 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.

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7
322016Political 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.

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7
332017Go 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.

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6
342017Risk-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.

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6
352017The changing relevance of accounting information to debt holders over time. (2017). Givoly, Dan ; Katz, Sharon ; Hayn, Carla. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9374-y.

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6
362018The 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.

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6
372016A potential benefit of increasing book–tax 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.

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5
382016Errors and questionable judgments in analysts’ DCF models. (2016). Green, Jeremiah ; Zhang, Frank X ; John , . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9352-4.

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5
392016Contemporaneous 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.

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5
402016Conditional conservatism and disaggregated bad news indicators in accrual models. (2016). Basu, Sudipta ; Byzalov, Dmitri . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9361-3.

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5
412016What 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.

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5
422018Corporate tax avoidance: data truncation and loss firms. (2018). Henry, Erin ; Sansing, Richard. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9448-0.

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5
432018Defining, measuring, and modeling accruals: a guide for researchers. (2018). Larson, Chad R ; Giedt, Jenny Zha ; Sloan, Richard. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9457-z.

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5
442017Voluntary fair value disclosures beyond SFAS 157’s 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.

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5
452018Asset use and the relevance of fair value measurement: evidence from IAS 41. (2018). Huffman, Adrienna. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9456-0.

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5
462017Uncertainty 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.

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5
472018Equity cross-listings in the U.S. and the price of debt. (2018). Ball, Ryan T ; Vasvari, Florin P ; Hail, Luzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9424-0.

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4
482018Decomposing 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.

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4
492018Employee mobility, noncompete agreements, product-market competition, and company disclosure. (2018). Aobdia, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9425-z.

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4
502017Flexibility 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.

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4
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12016A 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

26
22017The 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

18
32018Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Blankespoor, Elizabeth ; Zhu, Christina ; Dehaan, ED. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2.

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14
42017Mitigating 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

13
52016Seeing is believing: analysts’ 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

12
62016The 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

12
72017Is 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.

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12
82017Corporate 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

12
92016Taste, 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

11
102017Bank 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.

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10
112018Narcissism 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

9
122017Military 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.

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9
132017Has 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
142017Shareholder 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

9
152017The 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

9
162017The 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.

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9
172018Do firms underreport information on cyber-attacks? Evidence from capital markets. (2018). Livne, Tsafrir ; Levi, Shai ; Amir, Eli. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9452-4.

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9
182017The 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

8
192017Management 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.

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8
202016The 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
212016Accruals 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

8
222016Tests of investor learning models using earnings innovations and implied volatilities. (2016). Neururer, Thaddeus ; Riedl, Edward J ; Papadakis, George. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-015-9348-5.

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7
232018Financial 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.

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242018The 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.

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252016How 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.

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262016Are 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.

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272017Corporate 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.

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282017Go 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.

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292017The changing relevance of accounting information to debt holders over time. (2017). Givoly, Dan ; Katz, Sharon ; Hayn, Carla. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9374-y.

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302016Limited 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.

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312018Defining, measuring, and modeling accruals: a guide for researchers. (2018). Larson, Chad R ; Giedt, Jenny Zha ; Sloan, Richard. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9457-z.

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322017A 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.

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332018Corporate tax avoidance: data truncation and loss firms. (2018). Henry, Erin ; Sansing, Richard. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9448-0.

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342018The 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.

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352018Equity cross-listings in the U.S. and the price of debt. (2018). Ball, Ryan T ; Vasvari, Florin P ; Hail, Luzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9424-0.

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362018Decomposing 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.

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372016Usefulness of fair values for predicting banks’ 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.

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382017Risk-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.

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392017Blockholder exit threats in the presence of private benefits of control. (2017). Hope, Ole-Kristian ; Zhao, Wuyang ; Wu, Han. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9394-2.

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402016What 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.

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412018Competition 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.

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422017Voluntary fair value disclosures beyond SFAS 157’s 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.

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432017Uncertainty 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.

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442016Errors and questionable judgments in analysts’ DCF models. (2016). Green, Jeremiah ; Zhang, Frank X ; John , . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9352-4.

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452018Asset use and the relevance of fair value measurement: evidence from IAS 41. (2018). Huffman, Adrienna. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9456-0.

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462016A potential benefit of increasing book–tax 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.

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472016Price 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.

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482019Improving the measures of real earnings management. (2019). Srivastava, Anup. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09505-z.

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492016Political 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.

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502018Fundamental analysis of banks: the use of financial statement information to screen winners from losers. (2018). Mohanram, Partha ; Vyas, Dushyantkumar ; Saiy, Sasan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9430-2.

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Citing documents used to compute impact factor: 101
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2020Does the media help or hurt retail investors during the IPO quiet period?. (2020). Cedergren, Matthew ; Bushee, Brian ; Michels, Jeremy. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:69:y:2020:i:1:s0165410119300564.

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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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2020Social connections between media and firm executives and the properties of media reporting. (2020). Zhou, Xin ; Zhang, Yuan ; Xue, Jian ; Ru, YI. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09552-x.

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2020Media attention and the volatility effect. (2020). van Vliet, Pim ; Swinkels, Laurens ; Huisman, Rob ; Blitz, David. In: Finance Research Letters. RePEc:eee:finlet:v:36:y:2020:i:c:s154461231930409x.

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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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2020Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash?Financed M&As. (2020). Yost, Benjamin P ; Verdi, Rodrigo S ; Kim, Jinhwan. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:5:p:1249-1297.

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2020Corporate Social Responsibility and Profit Shifting. (2020). Kazakis, Pantelis ; Hasan, Iftekhar ; Leung, Woon Sau ; Karavitis, Panagiotis. In: Working Papers. RePEc:gla:glaewp:2020_28.

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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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2020(Un)intended consequences? The impact of the 2017 tax cuts and jobs act on shareholder wealth. (2020). Turkiela, Jason ; Tran, Hai ; Plenik, James M ; Kalcheva, Ivalina. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:118:y:2020:i:c:s0378426620301266.

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2020Fundamental strength strategy: The role of investor sentiment versus limits to arbitrage. (2020). Sun, Licheng ; Zhu, Zhaobo ; Yung, Kenneth. In: International Review of Financial Analysis. RePEc:eee:finana:v:71:y:2020:i:c:s1057521919304284.

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2020Leader narcissism and outward foreign direct investment: Evidence from Chinese firms. (2020). Zeng, Yuping ; Yau, Jot ; Qiao, Penghua ; Fung, Hung-Gay. In: International Business Review. RePEc:eee:iburev:v:29:y:2020:i:1:s0969593118308369.

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2020Conservative traits and managerial forecasting style. (2020). Bormann, Sara ; Schwaiger, Nina ; Hofmann, Christian ; Claassen, Debbie. In: Journal of Business Economics. RePEc:spr:jbecon:v:90:y:2020:i:3:d:10.1007_s11573-019-00957-y.

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2020Executives’ preference for integrity and product quality: Evidence from the Chinese food industry. (2020). Xu, Huichao ; Wang, Pin ; Zhang, Zhihong. In: Economic Modelling. RePEc:eee:ecmode:v:90:y:2020:i:c:p:374-385.

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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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2020Executives Legal Records and the Deterrent Effect of Corporate Governance†. (2020). Smith, Abbie ; Dey, Aiyesha ; Davidson, Robert H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:3:p:1444-1474.

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2020The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China. (2020). Liu, Xuejiao ; Kuang, XI ; Dai, Narisa Tianjing ; Church, Bryan K. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:3:p:1756-1787.

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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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2020Digital signatures: a tool to prevent and predict dishonesty?. (2020). Hoof, Joris ; Junger, Marianne ; Koning, Luka. In: Mind & Society: Cognitive Studies in Economics and Social Sciences. RePEc:spr:minsoc:v:19:y:2020:i:2:d:10.1007_s11299-020-00237-1.

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2020Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms. (2020). Huang, Huichi ; Hsu, Hsiao-Tang ; Gordon, Elizabeth A. In: Advances in accounting. RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300419.

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2020Information leakage of ADRs Prior to company issued guidance. (2020). Madura, Jeff ; Agapova, Anna ; Volkov, Nikanor. In: Research in International Business and Finance. RePEc:eee:riibaf:v:54:y:2020:i:c:s0275531920300581.

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2020Liquidity Transformation and Fragility in the US Banking Sector. (2020). Vashishtha, Rahul ; HUANG, ZEQIONG ; Goldstein, Itay ; Chen, QI. In: NBER Working Papers. RePEc:nbr:nberwo:27815.

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2020Did SFAS 166/167 decrease the information asymmetry of securitizing banks?. (2020). Oz, Seda. In: The Financial Review. RePEc:bla:finrev:v:55:y:2020:i:4:p:557-581.

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2020Director and officer liability protection and firm value: Unintended consequences. (2020). Aguir, Wael. In: Finance Research Letters. RePEc:eee:finlet:v:32:y:2020:i:c:s1544612319301187.

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2020Measuring News in Management Range Forecasts. (2020). Plumlee, Marlene A ; Jensen, Tyler K. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:3:p:1687-1719.

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2020Site visit information content and return predictability: Evidence from China. (2020). Cao, Jiawei ; Yue, Sishi ; Dong, Dayong. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:51:y:2020:i:c:s1062940819304280.

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2020Understanding public enforcement of securities law in China: An empirical analysis of the enforcement actions of the CSRC and its regional offices against informational misconduct. (2020). Xu, Guangdong. In: International Review of Law and Economics. RePEc:eee:irlaec:v:61:y:2020:i:c:s0144818819302601.

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2020Does financial reporting misconduct pay off even when discovered?. (2020). Rajgopal, Shiva ; Huang, Serene ; Amiram, Dan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09548-7.

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2020Market manipulation and innovation. (2020). Tarsalewska, Monika ; Peter, Rejo ; Ji, Shan ; Cumming, Douglas. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:120:y:2020:i:c:s0378426620302193.

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2020Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring. (2020). Zhao, Yuping ; Pittman, Jeffrey. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:4:p:2145-2185.

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2020Illiquidity and the Measurement of Stock Price Synchronicity. (2020). Gassen, Joachim ; Veenman, David ; Skaife, Hollis A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:1:p:419-456.

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2020Valuation ratios, surprises, uncertainty or sentiment: How does financial machine learning predict returns from earnings announcements?. (2020). Seifert, Oleg ; Schnaubelt, Matthias. In: FAU Discussion Papers in Economics. RePEc:zbw:iwqwdp:042020.

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2020Increased market response to earnings announcements in the 21st century: An Empirical Investigation. (2020). McNichols, Maureen F ; Beaver, William H ; Wang, Zach Z. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:69:y:2020:i:1:s0165410119300394.

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2020Market efficiency in real time: Evidence from low latency activity around earnings announcements. (2020). Miao, Bin ; Chordia, Tarun. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s0165410120300379.

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2020Politically Connected Governments. (2020). Mehta, Mihir N ; Kim, Jungbae ; Cuny, Christine. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:4:p:915-952.

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2020Public-Sector Pension Plans and the Discount Rate Assumption: The Role of Political Incentives. (2020). Bagchi, Sutirtha ; Naughton, James. In: Villanova School of Business Department of Economics and Statistics Working Paper Series. RePEc:vil:papers:48.

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2020The revival of large consulting practices at the Big 4 and audit quality. (2020). Donelson, Dain ; Maksymov, Eldar ; Imdieke, Andrew J ; Ege, Matthew. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:87:y:2020:i:c:s0361368218301351.

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2020Machine learning improves accounting estimates: evidence from insurance payments. (2020). Sun, Ting ; Peng, Xuan ; Lev, Baruch ; Ding, Kexing ; Vasarhelyi, Miklos A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09546-9.

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2020How Reliably Do Empirical Tests Identify Tax Avoidance?†. (2020). Stomberg, Bridget ; Seidman, Jeri ; Nickerson, Jordan ; de Simone, Lisa. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:3:p:1536-1561.

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2020The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance. (2020). Lisowsky, Petro ; Donohoe, Michael P ; Demere, Paul. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:3:p:1562-1597.

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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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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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2020Does Public Country?by?Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry. (2020). Venkat, Aruhn ; Shevlin, Terry ; Persson, Anh ; Outslay, Edmund ; Joshi, Preetika. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:4:p:2357-2397.

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2020Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations. (2020). She, Guoman ; Aldokas, Alminas ; Bourveau, Thomas. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:2:p:295-332.

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2020Comparison of Prediction Models Applied in Economic Recession and Expansion. (2020). Klecka, Jiri ; Camska, Dagmar. In: Journal of Risk and Financial Management. RePEc:gam:jjrfmx:v:13:y:2020:i:3:p:52-:d:330672.

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2020Earnings Co‐movements and the Informativeness of Earnings. (2020). Morris, Richard D ; Li, Chao ; Jackson, Andrew B. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:3:p:295-319.

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2020ETFs and information transfer across firms. (2020). Zhang, Suning ; Mohanram, Partha ; Bhojraj, Sanjeev. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s0165410120300380.

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2020Does accounting comparability affect corporate employment decision-making?. (2020). Ntim, Collins ; Elmagrhi, Mohamed H ; Zhang, Qingjing. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:6:s0890838920300573.

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2020Entropy-balanced accruals. (2020). McMullin, Jeff L ; Schonberger, Bryce. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:1:d:10.1007_s11142-019-09525-9.

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2020Changes in accrual properties and operating environment: Implications for cash flow predictability. (2020). Venkatachalam, Mohan ; Sethuraman, Mani ; Nallareddy, Suresh. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:69:y:2020:i:2:s016541012030015x.

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2020Local soldier fatalities and war profiteers: New tests of the political cost hypothesis. (2020). Godsell, David ; Boland, Matthew. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:1:s0165410120300185.

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2020Asymmetric loan loss provision models. (2020). Basu, Sudipta ; Wang, Wei ; Vitanza, Justin . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s0165410120300616.

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2020Cyber incidents, security measures and financial returns: Empirical evidence from Dutch firms. (2020). El-Dardiry, Ramy ; Overvest, Bastiaan ; Dinkova, Milena. In: CPB Discussion Paper. RePEc:cpb:discus:411.rdf.

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2020A Survey of Fintech Research and Policy Discussion. (2020). Jagtiani, Julapa ; Allen, Franklin ; Gu, Xian. In: Working Papers. RePEc:fip:fedpwp:88120.

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2020Cyberattacks and impact on bond valuation. (2020). Wang, Heng ; Simkins, Betty J ; Iyer, Subramanian R. In: Finance Research Letters. RePEc:eee:finlet:v:33:y:2020:i:c:s1544612319302934.

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2020Pirates without Borders: The Propagation of Cyberattacks through Firms’ Supply Chains. (2020). Silva, André ; Crosignani, Matteo ; Macchiavelli, Marco. In: Staff Reports. RePEc:fip:fednsr:88465.

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2020Insider trading ahead of cyber breach announcements. (2020). Parsa, Rahul ; Ulmer, Jackie Rees ; Lin, Zhaoxin. In: Journal of Financial Markets. RePEc:eee:finmar:v:50:y:2020:i:c:s138641811930357x.

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2020Time-varying effects of cyberattacks on firm value. (2020). Nguyen, Trung ; McShane, Michael. In: The Geneva Papers on Risk and Insurance - Issues and Practice. RePEc:pal:gpprii:v:45:y:2020:i:4:d:10.1057_s41288-020-00170-x.

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2020Cybersecurity Risk. (2020). Weber, Michael ; michaely, roni ; Louca, Christodoulos ; Florackis, Chris. In: CESifo Working Paper Series. RePEc:ces:ceswps:_8760.

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2020Dangerous Games: A Literature Review on Cybersecurity Investments. (2020). Fedele, Alessandro ; Roner, Cristian. In: BEMPS - Bozen Economics & Management Paper Series. RePEc:bzn:wpaper:bemps75.

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2020Cybersecurity Risk. (2020). Louca, Christodoulos ; Florakis, Chris ; Weber, Michael ; Michaely, Roni. In: Working Papers. RePEc:bfi:wpaper:2020-178.

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2020Protection of proprietary information and financial reporting opacity: Evidence from a natural experiment. (2020). Zhang, Wenjun ; Fang, Xiaohua ; Huafang, Xiao ; Callen, Jeffrey L. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920300857.

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2020The effect of trade secrets protection on disclosure of forward‐looking financial information. (2020). Li, Yutao. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:3-4:p:397-437.

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2020Does stakeholder orientation matter for earnings management: Evidence from non-shareholder constituency statutes. (2020). Ni, Xiaoran. In: Journal of Corporate Finance. RePEc:eee:corfin:v:62:y:2020:i:c:s092911992030050x.

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2020Mandatory Disclosure of Managerial Contracts in Nonprofit Organizations. (2020). Marini, Marco ; Kopel, Michael. In: 2030 Agenda. RePEc:ags:feemgc:308022.

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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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2020Internal controls, risk management, and cash holdings. (2020). Zhou, Haiyan ; Zhang, Joseph H ; Yang, Daoguang ; Chen, Hanwen. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301395.

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2020Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL. (2020). Vasarhelyi, Miklos A ; Pei, Duo. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:37:y:2020:i:c:s1467089520300208.

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2020Do going concern opinions provide incremental information to predict corporate defaults?. (2020). Vulcheva, Maria ; Minutti-Meza, Miguel ; Krupa, Jake ; Gutierrez, Elizabeth. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:4:d:10.1007_s11142-020-09544-x.

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2020The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy. (2020). Kang, Helen ; Yao, Daifei ; Liao, Lin ; Morris, Richard D. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:59:y:2020:i:c:s0927538x18303706.

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2020Fair value accounting: Current practice and perspectives for future research. (2020). Shakespeare, Catherine ; Panaretou, Argyro ; McDonough, Ryan. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:3-4:p:303-332.

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2020Is accounting enforcement related to risk-taking in the banking industry?. (2020). Lobo, Gerald J ; Kanagaretnam, Kiridaran ; Maso, Lorenzo Dal ; Mazzi, Francesco. In: Journal of Financial Stability. RePEc:eee:finsta:v:49:y:2020:i:c:s1572308920300577.

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2020Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada. (2020). Russo, Kayla ; Leggio, Juliano ; Hadzurik, Jessica ; Paduano, Bianca ; Mangen, Claudine. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:149-179.

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2020Does an item change trigger earnings management? Evidence from asset disposal income in China. (2020). Wu, Dejun ; Yang, QI. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:5:p:4593-4619.

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2020Innovation or dividend payout: Evidence from China. (2020). Zhao, Jing ; Chou, Hsin-I., ; Yang, Bao. In: International Review of Economics & Finance. RePEc:eee:reveco:v:68:y:2020:i:c:p:180-203.

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2020In law we trust: Lawyer CEOs and stock liquidity. (2020). Pham, Mia Hang. In: Journal of Financial Markets. RePEc:eee:finmar:v:50:y:2020:i:c:s1386418120300173.

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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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2020Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts†. (2020). Crawford, Steven ; Yang, Ziyun ; Li, Ningzhong ; Huang, Ying. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:1:p:131-159.

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2020Labor Unionization and Supply‐Chain Partners’ Performance. (2020). Sun, Jiong ; Li, Jing ; Leung, Woon Sau. In: Production and Operations Management. RePEc:bla:popmgt:v:29:y:2020:i:5:p:1325-1353.

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2020Major government customer and management earnings forecasts. (2020). Zhang, Shaojun ; Huang, Wenli ; Es, Agn. In: Frontiers of Business Research in China. RePEc:spr:fobric:v:14:y:2020:i:1:d:10.1186_s11782-020-00088-0.

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2020Measuring disclosure using 8-K filings. (2020). Plumlee, Marlene A ; He, Jing. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09551-y.

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2020Information flows among rivals and corporate investment. (2020). Blackburne, Terrence ; Bernard, Darren ; Thornock, Jacob . In: Journal of Financial Economics. RePEc:eee:jfinec:v:136:y:2020:i:3:p:760-779.

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2020Corporate Governance and Earnings Management: Evidence from Listed Firms at Palestine Exchange. (2020). Zuriqi, Khaled ; Abdelkarim, Naser . In: Asian Economic and Financial Review. RePEc:asi:aeafrj:2020:p:200-217.

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2020Measuring Real Activity Management†. (2020). Pandit, Shailendra ; Zach, Tzachi ; Wasley, Charles E ; Cohen, Daniel. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:2:p:1172-1198.

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2020Real earnings management practices for meeting earnings benchmarks: Indian evidence. (2020). Gandhi, Karan. In: DECISION: Official Journal of the Indian Institute of Management Calcutta. RePEc:spr:decisn:v:47:y:2020:i:3:d:10.1007_s40622-020-00250-w.

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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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2020Does it pay to ‘Be Like Mike’? Aspiratonal peer firms and relative performance evaluation. (2020). Hemmer, Thomas ; Bonham, Jonathan ; Ball, Ryan T. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:4:d:10.1007_s11142-020-09540-1.

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2020The Real Effects of Financial Statement Recognition: Evidence from Corporate Credit Ratings. (2020). Naughton, James P ; Basu, Riddha. In: Management Science. RePEc:inm:ormnsc:v:66:y:2020:i:4:p:1672-1691.

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2020The consequences of discount rate selection for defined benefit liabilities. (2020). Scott, Tom ; Ma, Nelson ; Fahad, Nafiz. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:16:y:2020:i:1:s1815566920300035.

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2020Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan. (2020). Kusano, Masaki. In: Discussion papers. RePEc:kue:epaper:e-20-005.

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2020Hedge fund activism and corporate innovation. (2020). Tang, Tingfeng. In: Economic Modelling. RePEc:eee:ecmode:v:85:y:2020:i:c:p:335-348.

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2020Quarterly earnings announcements and intra-industry information transfer from the Pacific to the Atlantic. (2020). Tayal, Jitendra ; Bergsma, Kelley. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s1057521920301551.

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2020The Age of Cheap Money and Passive Investing: Are Pro Forma Earnings Value Relevant?. (2020). Meier, Florian. In: Journal of Finance and Investment Analysis. RePEc:spt:fininv:v:9:y:2020:i:2:f:9_2_1.

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2020Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting. (2020). Deng, Zero. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:4:p:953-987.

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2020Linguistically Induced Time Perception and Asymmetric Cost Behavior. (2020). Kim, Jaehyeon ; Huang, Wei. In: Management International Review. RePEc:spr:manint:v:60:y:2020:i:5:d:10.1007_s11575-020-00429-4.

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2020Overconfidence, Gender and Tax Compliance - the Indonesian Evidence. (2020). Adi, Priyo Hari ; Prasetyo, Devista Yoga ; Damayanti, Theresia Woro. In: Montenegrin Journal of Economics. RePEc:mje:mjejnl:v:16:y:2020:i:4:135-143.

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2020Analysis of Equity Valuation Models and Target Price Accuracy: An Evidence From Analyst Reports in Indonesia. (2020). Robiyanto, Robiyanto ; Pelealu, Ryan Joshua ; Frensidy, Budi. In: SAGE Open. RePEc:sae:sagope:v:10:y:2020:i:4:p:2158244020949507.

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2020Do disclosures of selective access improve market information acquisition fairness? Evidence from company visits in China. (2020). Xiang, Cheng ; Lu, Jing ; Yang, Jun. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920300754.

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2020Random-Coefficients Logit Demand Estimation with Zero-Valued Market Shares. (2020). Barrios, John ; Isidro, Helena ; Bianchi, Pietro A. In: Working Papers. RePEc:bfi:wpaper:2020-20.

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2020Disclosure Regulation and Corporate Acquisitions. (2020). Duro, Miguel ; Bonetti, Pietro ; Ormazabal, Gaizka. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:1:p:55-103.

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Recent citations
Recent citations received in 2020

YearCiting document
2020Whats good for you is good for me: The effect of CEO inside debt on the cost of equity. (2020). Zhang, Hao ; Shen, Carl Hsin-Han. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301437.

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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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2020A Review of the Post-Earnings-Announcement Drift. (2020). Fink, Josef. In: Working Paper Series, Social and Economic Sciences. RePEc:grz:wpsses:2020-04.

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2020.

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2020The effect of international takeover laws on corporate resource adjustments: Market discipline and/or managerial myopia?. (2020). Hu, Bingbing ; Cannon, James N ; Yang, Daoguang ; Lee, Jay Junghun . In: Journal of International Business Studies. RePEc:pal:jintbs:v:51:y:2020:i:9:d:10.1057_s41267-020-00370-6.

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Recent citations received in 2019

YearCiting document
2019Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years. (2019). Kothari, S P ; Wasley, Charles. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:5:p:1117-1159.

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Recent citations received in 2018

YearCiting document
2018Research Design Issues in Studies Using Discretionary Accruals. (2018). McNichols, Maureen F ; Stubben, Stephen R. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:227-246.

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2018Disclosure “Scriptability”. (2018). Deangelis, Matthew D ; Allee, Kristian D ; Moon, James R. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:2:p:363-430.

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2018When 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.

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2018The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets. (2018). Glaeser, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:163-193.

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2018The 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.

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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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2018Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy. (2018). Banbhan, Ashfaque ; Ud, Nizam ; Cheng, Xinsheng. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4697-:d:189389.

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2018Is 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.

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2018Accounting 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.

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2018Divulgações de informações e o efeito no retorno de ações da maior empresa de educação listada na B3 (Brasil, Bolsa, Balcão).. (2018). Gomes, Liliane Vicentina ; de Souza, Mauricio Ferreira ; Silva, Cristiane Lana ; Dos, Jose Odalio. In: MPRA Paper. RePEc:pra:mprapa:93123.

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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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Recent citations received in 2017

YearCiting document
2017Quality 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.

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2017Are 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.

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2017A 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.

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2017Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ 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.

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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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2017Investor protection, taxation and dividend policy: Long-run evidence, 1838–2012. (2017). Moortgat, Leentje ; Deloof, Marc ; Annaert, Jan. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:85:y:2017:i:c:p:113-131.

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2017Moral 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.

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2017Do corporate pension plans affect audit pricing?. (2017). Chen, Yangyang ; Zolotoy, Leon ; Ge, Rui . In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:13:y:2017:i:3:p:322-337.

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2017Do 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.

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2017Risk-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.

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