Citation analysis for Review of Accounting Studies / Springer

Citation Profile [Updated: 2022-01-09 21:43:50]

5 Years H

Impact Factor

1.16

5 Years IF

1.55

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	0.09
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	0.37	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	0.45	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	0.2
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	0.5	0	0	0	0	0		0	0		0			0		0	0.21
2014	0	0.51	0	0	0	0	0		0	0		0			0		0	0.2
2015	0	0.5	0	0	0	0	0		0	0		0			0		0	0.19
2016	0	0.5	0.06	0	34	34	267	2	2	0		0			0	2	0.06	0.18
2017	0.53	0.5	0.35	0.53	50	84	316	29	31	34	18	34	18	7	24.1	10	0.2	0.18
2018	0.88	0.54	0.79	0.88	46	130	190	103	134	84	74	84	74	18	17.5	12	0.26	0.21
2019	0.95	0.58	0.92	1.02	42	172	73	158	292	96	91	130	132	19	12	1	0.02	0.21
2020	1.16	0.75	1.56	1.55	40	212	46	330	623	88	102	172	267	19	5.8	5	0.13	0.29

IF:	Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CIT:	Number of citations to papers published in year y
NCI:	Number of citations in year y
CCU:	Cumulative number of citations to papers published until year y
D2Y:	Number of articles published in y-1 plus y-2
C2Y:	Cites in y to articles published in y-1 plus y-2
D5Y:	Number of articles published in y-1 until y-5
C5Y:	Cites in y to articles published in y-1 until y-5
SC:	selft citations in y to articles published in y-1 plus y-2
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

50 most cited documents in this series

#	Year	Title	Cited
1	2016	A review of the IFRS adoption literature. (2016). de George, Emmanuel T ; Shivakumar, Lakshmanan ; Li, XI. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1. Full description at Econpapers \|\| Download paper	51
2	2017	The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Bonsall, Samuel B ; Miller, Brian P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0. Full description at Econpapers \|\| Download paper	30
3	2016	Seeing is believing: analystsÃ¢â¬â¢ 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	25
4	2017	Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x. Full description at Econpapers \|\| Download paper	24
5	2016	The role of the media in disseminating insider-trading news. (2016). Rogers, Jonathan L ; Skinner, Douglas J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2. Full description at Econpapers \|\| Download paper	23
6	2018	Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Blankespoor, Elizabeth ; Zhu, Christina ; Dehaan, ED. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2. Full description at Econpapers \|\| Download paper	21
7	2017	Has goodwill accounting gone bad?. (2017). Li, Kevin K ; Sloan, Richard G. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9401-7. Full description at Econpapers \|\| Download paper	20
8	2017	Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Sridharan, Suhas A ; Charles, ; Israeli, Doron . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8. Full description at Econpapers \|\| Download paper	20
9	2016	The benefits of specific risk-factor disclosures. (2016). Hope, Ole-Kristian ; Lu, Hai ; Hu, Danqi . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1. Full description at Econpapers \|\| Download paper	19
10	2017	Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0. Full description at Econpapers \|\| Download paper	18
11	2017	Military experience and corporate tax avoidance. (2017). , Kelvin ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z. Full description at Econpapers \|\| Download paper	17
12	2016	Taste, information, and asset prices: implications for the valuation of CSR. (2016). Friedman, Henry L ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x. Full description at Econpapers \|\| Download paper	17
13	2018	Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Amiram, Dan ; Sloan, Richard ; Karpoff, Jonathan M ; Dupont, Quentin ; Cox, James D ; Bozanic, Zahn. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9435-x. Full description at Econpapers \|\| Download paper	16
14	2017	The internet as an information intermediary. (2017). Drake, Michael S ; Twedt, Brady J ; Thornock, Jacob R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1. Full description at Econpapers \|\| Download paper	16
15	2018	Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Ham, Charles ; Wang, Sean ; Seybert, Nicholas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x. Full description at Econpapers \|\| Download paper	16
16	2017	The effect of financial reporting quality on corporate dividend policy. (2017). Koo, David S ; Yu, Yong ; Ramalingegowda, Santhosh . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3. Full description at Econpapers \|\| Download paper	15
17	2017	Shareholder activism and voluntary disclosure. (2017). Bourveau, Thomas ; Schoenfeld, Jordan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0. Full description at Econpapers \|\| Download paper	15
18	2017	Bank earnings and regulatory capital management using available for sale securities. (2017). Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron ; Gomez-Biscarri, Javier . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y. Full description at Econpapers \|\| Download paper	15
19	2016	Accruals and price crashes. (2016). Zhu, Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9355-1. Full description at Econpapers \|\| Download paper	14
20	2018	Do 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. Full description at Econpapers \|\| Download paper	12
21	2017	The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Hanlon, Michelle ; Saavedra, Daniel ; Maydew, Edward L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y. Full description at Econpapers \|\| Download paper	12
22	2018	The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior. (2018). Beaver, William H ; Wang, Zach Z ; McNichols, Maureen F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9417-z. Full description at Econpapers \|\| Download paper	12
23	2018	Consequences of adopting an expanded auditorÃ¢â¬â¢s report in the United Kingdom. (2018). GUTIERREZ, ELIZABETH ; Vulcheva, Maria ; Tatum, Kay W ; MINUTTI-MEZA, MIGUEL . In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9464-0. Full description at Econpapers \|\| Download paper	11
24	2016	Tests 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. Full description at Econpapers \|\| Download paper	11
25	2017	Management forecasts and the cost of equity capital: international evidence. (2017). Cao, Ying ; Yang, Yong George ; Tsang, Albert ; Myers, Linda A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5. Full description at Econpapers \|\| Download paper	11
26	2017	Corporate bankruptcy prediction: a high dimensional analysis. (2017). Jones, Stewart. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9407-1. Full description at Econpapers \|\| Download paper	11
27	2016	Political contributions and analyst behavior. (2016). Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9. Full description at Econpapers \|\| Download paper	10
28	2016	Limited attention, statement of cash flow disclosure, and the valuation of accruals. (2016). Miao, Bin ; Zhu, Zinan ; Teoh, Siew Hong. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9357-z. Full description at Econpapers \|\| Download paper	10
29	2016	Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling. (2016). Segal, Benjamin . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9366-y. Full description at Econpapers \|\| Download paper	9
30	2018	Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Burks, Jeffrey J ; Granja, Joo ; Gerakos, Joseph ; Cuny, Christine. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1. Full description at Econpapers \|\| Download paper	9
31	2020	Entropy-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. Full description at Econpapers \|\| Download paper	9
32	2017	Go before the whistle blows: an empirical analysis of director turnover and financial fraud. (2017). Gao, Yanmin ; Wu, Haibin ; Tsang, Desmond ; Kim, Jeong-Bon. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9381-z. Full description at Econpapers \|\| Download paper	9
33	2016	Usefulness of fair values for predicting banksÃ¢â¬â¢ future earnings: evidence from other comprehensive income and its components. (2016). Bratten, Brian ; Khan, Urooj ; Causholli, Monika . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9346-7. Full description at Econpapers \|\| Download paper	9
34	2017	Flexibility in cash-flow classification under IFRS: determinants and consequences. (2017). Jorgensen, Bjorn ; Linthicum, Cheryl L ; Henry, Elaine ; Gordon, Elizabeth A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9387-1. Full description at Econpapers \|\| Download paper	8
35	2016	Accounting-based downside risk, cost of capital, and the macroeconomy. (2016). Konchitchki, Yaniv ; Wu, Feng ; Luo, Yan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9338-7. Full description at Econpapers \|\| Download paper	8
36	2018	Corporate 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. Full description at Econpapers \|\| Download paper	8
37	2016	How do CEO incentives affect corporate tax planning and financial reporting of income taxes?. (2016). Powers, Kathleen ; Stomberg, Bridget ; Robinson, John R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9350-6. Full description at Econpapers \|\| Download paper	8
38	2017	A theory of risk disclosure. (2017). Heinle, Mirko S ; Smith, Kevin C. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2. Full description at Econpapers \|\| Download paper	8
39	2017	Uncertainty and debt covenants. (2017). Demerjian, Peter R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9409-z. Full description at Econpapers \|\| Download paper	7
40	2017	The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure. (2017). Chen, Ester ; Lev, Baruch ; Gavious, Ilanit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9399-x. Full description at Econpapers \|\| Download paper	7
41	2020	Policy 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. Full description at Econpapers \|\| Download paper	7
42	2019	The effect of major customer concentration on firm profitability: competitive or collaborative?. (2019). Hui, Kai Wai ; Yeung, Eric P ; Liang, Chuchu. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9469-8. Full description at Econpapers \|\| Download paper	7
43	2018	The market reaction to bank regulatory reports. (2018). Badertscher, Brad A ; Easton, Peter D ; Burks, Jeffrey J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-018-9440-8. Full description at Econpapers \|\| Download paper	7
44	2018	Measuring the market response to going concern modifications: the importance of disclosure timing. (2018). Myers, Linda A ; Whited, Robert L ; Swanquist, Quinn T ; Shipman, Jonathan E. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9459-x. Full description at Econpapers \|\| Download paper	7
45	2017	The 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. Full description at Econpapers \|\| Download paper	7
46	2017	Voluntary fair value disclosures beyond SFAS 157Ã¢â¬â¢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. Full description at Econpapers \|\| Download paper	7
47	2016	What do accruals tell us about future cash flows?. (2016). Barth, Mary E ; Israeli, Doron ; Clinch, Greg. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9360-4. Full description at Econpapers \|\| Download paper	7
48	2016	A potential benefit of increasing bookÃ¢â¬âtax conformity: evidence from the reduction in audit fees. (2016). Kuo, Nan-Ting ; Lee, Cheng-Few. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9367-x. Full description at Econpapers \|\| Download paper	6
49	2019	Improving 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. Full description at Econpapers \|\| Download paper	6
50	2016	Errors and questionable judgments in analystsÃ¢â¬â¢ 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. Full description at Econpapers \|\| Download paper	6

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

#	Year	Title	Cited
1	2016	A review of the IFRS adoption literature. (2016). de George, Emmanuel T ; Shivakumar, Lakshmanan ; Li, XI. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1. Full description at Econpapers \|\| Download paper	41
2	2017	The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Bonsall, Samuel B ; Miller, Brian P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0. Full description at Econpapers \|\| Download paper	27
3	2016	Seeing is believing: analystsÃ¢â¬â¢ 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	20
4	2018	Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Blankespoor, Elizabeth ; Zhu, Christina ; Dehaan, ED. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2. Full description at Econpapers \|\| Download paper	19
5	2017	Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x. Full description at Econpapers \|\| Download paper	19
6	2017	Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0. Full description at Econpapers \|\| Download paper	18
7	2017	Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Sridharan, Suhas A ; Charles, ; Israeli, Doron . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8. Full description at Econpapers \|\| Download paper	17
8	2017	Has goodwill accounting gone bad?. (2017). Li, Kevin K ; Sloan, Richard G. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9401-7. Full description at Econpapers \|\| Download paper	17
9	2016	The role of the media in disseminating insider-trading news. (2016). Rogers, Jonathan L ; Skinner, Douglas J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2. Full description at Econpapers \|\| Download paper	16
10	2016	Taste, information, and asset prices: implications for the valuation of CSR. (2016). Friedman, Henry L ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x. Full description at Econpapers \|\| Download paper	15
11	2017	Military experience and corporate tax avoidance. (2017). , Kelvin ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z. Full description at Econpapers \|\| Download paper	14
12	2017	Shareholder activism and voluntary disclosure. (2017). Bourveau, Thomas ; Schoenfeld, Jordan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0. Full description at Econpapers \|\| Download paper	14
13	2016	The benefits of specific risk-factor disclosures. (2016). Hope, Ole-Kristian ; Lu, Hai ; Hu, Danqi . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1. Full description at Econpapers \|\| Download paper	14
14	2018	Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Amiram, Dan ; Sloan, Richard ; Karpoff, Jonathan M ; Dupont, Quentin ; Cox, James D ; Bozanic, Zahn. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9435-x. Full description at Econpapers \|\| Download paper	14
15	2017	The effect of financial reporting quality on corporate dividend policy. (2017). Koo, David S ; Yu, Yong ; Ramalingegowda, Santhosh . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3. Full description at Econpapers \|\| Download paper	13
16	2018	Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Ham, Charles ; Wang, Sean ; Seybert, Nicholas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x. Full description at Econpapers \|\| Download paper	13
17	2017	The internet as an information intermediary. (2017). Drake, Michael S ; Twedt, Brady J ; Thornock, Jacob R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1. Full description at Econpapers \|\| Download paper	13
18	2016	Accruals and price crashes. (2016). Zhu, Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9355-1. Full description at Econpapers \|\| Download paper	12
19	2017	The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Hanlon, Michelle ; Saavedra, Daniel ; Maydew, Edward L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y. Full description at Econpapers \|\| Download paper	12
20	2017	Bank earnings and regulatory capital management using available for sale securities. (2017). Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron ; Gomez-Biscarri, Javier . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y. Full description at Econpapers \|\| Download paper	11
21	2018	Do 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. Full description at Econpapers \|\| Download paper	11
22	2016	Tests 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. Full description at Econpapers \|\| Download paper	10
23	2018	Consequences of adopting an expanded auditorÃ¢â¬â¢s report in the United Kingdom. (2018). GUTIERREZ, ELIZABETH ; Vulcheva, Maria ; Tatum, Kay W ; MINUTTI-MEZA, MIGUEL . In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9464-0. Full description at Econpapers \|\| Download paper	10
24	2018	The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior. (2018). Beaver, William H ; Wang, Zach Z ; McNichols, Maureen F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9417-z. Full description at Econpapers \|\| Download paper	10
25	2017	Management forecasts and the cost of equity capital: international evidence. (2017). Cao, Ying ; Yang, Yong George ; Tsang, Albert ; Myers, Linda A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5. Full description at Econpapers \|\| Download paper	10
26	2017	Corporate bankruptcy prediction: a high dimensional analysis. (2017). Jones, Stewart. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9407-1. Full description at Econpapers \|\| Download paper	10
27	2020	Entropy-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. Full description at Econpapers \|\| Download paper	9
28	2018	Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Burks, Jeffrey J ; Granja, Joo ; Gerakos, Joseph ; Cuny, Christine. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1. Full description at Econpapers \|\| Download paper	9
29	2018	Corporate 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. Full description at Econpapers \|\| Download paper	8
30	2017	Go before the whistle blows: an empirical analysis of director turnover and financial fraud. (2017). Gao, Yanmin ; Wu, Haibin ; Tsang, Desmond ; Kim, Jeong-Bon. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9381-z. Full description at Econpapers \|\| Download paper	8
31	2016	Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling. (2016). Segal, Benjamin . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9366-y. Full description at Econpapers \|\| Download paper	7
32	2020	Policy 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. Full description at Econpapers \|\| Download paper	7
33	2016	Limited attention, statement of cash flow disclosure, and the valuation of accruals. (2016). Miao, Bin ; Zhu, Zinan ; Teoh, Siew Hong. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9357-z. Full description at Econpapers \|\| Download paper	7
34	2019	The effect of major customer concentration on firm profitability: competitive or collaborative?. (2019). Hui, Kai Wai ; Yeung, Eric P ; Liang, Chuchu. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9469-8. Full description at Econpapers \|\| Download paper	7
35	2017	The 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. Full description at Econpapers \|\| Download paper	6
36	2017	A theory of risk disclosure. (2017). Heinle, Mirko S ; Smith, Kevin C. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2. Full description at Econpapers \|\| Download paper	6
37	2017	The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure. (2017). Chen, Ester ; Lev, Baruch ; Gavious, Ilanit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9399-x. Full description at Econpapers \|\| Download paper	6
38	2017	Uncertainty and debt covenants. (2017). Demerjian, Peter R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9409-z. Full description at Econpapers \|\| Download paper	6
39	2016	Political contributions and analyst behavior. (2016). Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9. Full description at Econpapers \|\| Download paper	6
40	2019	Improving 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. Full description at Econpapers \|\| Download paper	6
41	2018	Defining, 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. Full description at Econpapers \|\| Download paper	6
42	2016	How do CEO incentives affect corporate tax planning and financial reporting of income taxes?. (2016). Powers, Kathleen ; Stomberg, Bridget ; Robinson, John R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9350-6. Full description at Econpapers \|\| Download paper	6
43	2017	Voluntary fair value disclosures beyond SFAS 157Ã¢â¬â¢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. Full description at Econpapers \|\| Download paper	6
44	2019	Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation. (2019). McMullin, Jeff L ; Twedt, Brady J ; Miller, Brian P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9462-2. Full description at Econpapers \|\| Download paper	6
45	2018	The market reaction to bank regulatory reports. (2018). Badertscher, Brad A ; Easton, Peter D ; Burks, Jeffrey J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-018-9440-8. Full description at Econpapers \|\| Download paper	6
46	2016	What do accruals tell us about future cash flows?. (2016). Barth, Mary E ; Israeli, Doron ; Clinch, Greg. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9360-4. Full description at Econpapers \|\| Download paper	5
47	2016	Usefulness of fair values for predicting banksÃ¢â¬â¢ future earnings: evidence from other comprehensive income and its components. (2016). Bratten, Brian ; Khan, Urooj ; Causholli, Monika . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9346-7. Full description at Econpapers \|\| Download paper	5
48	2019	Regulatory oversight and trade-offs in earnings management: evidence from pension accounting. (2019). Naughton, James P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:2:d:10.1007_s11142-019-9482-6. Full description at Econpapers \|\| Download paper	5
49	2016	Errors and questionable judgments in analystsÃ¢â¬â¢ 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. Full description at Econpapers \|\| Download paper	5
50	2017	Blockholder 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. Full description at Econpapers \|\| Download paper	5

Citing documents used to compute impact factor: 102

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2020	Does 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. Full description at Econpapers \|\| Download paper
2020	Market 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. Full description at Econpapers \|\| Download paper
2020	Social 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. Full description at Econpapers \|\| Download paper
2020	Media 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. Full description at Econpapers \|\| Download paper
2020	Hype or help? Journalistsâ 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. Full description at Econpapers \|\| Download paper
2020	Do 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. Full description at Econpapers \|\| Download paper
2020	Corporate Social Responsibility and Profit Shifting. (2020). Kazakis, Pantelis ; Hasan, Iftekhar ; Leung, Woon Sau ; Karavitis, Panagiotis. In: Working Papers. RePEc:gla:glaewp:2020_28. Full description at Econpapers \|\| Download paper
2020	Disclosure processing costs, investorsâ 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. Full description at Econpapers \|\| Download paper
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. Full description at Econpapers \|\| Download paper
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2020	Fundamental 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. Full description at Econpapers \|\| Download paper
2020	Leader 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. Full description at Econpapers \|\| Download paper
2020	Conservative 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. Full description at Econpapers \|\| Download paper
2020	ExecutivesÃ¢â¬â¢ 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. Full description at Econpapers \|\| Download paper
2020	Beyond 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. Full description at Econpapers \|\| Download paper
2020	Executives Legal Records and the Deterrent Effect of Corporate GovernanceÃ¢â¬Â . (2020). Smith, Abbie ; Dey, Aiyesha ; Davidson, Robert H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:3:p:1444-1474. Full description at Econpapers \|\| Download paper
2020	The Role of Auditor Narcissism in AuditorÃ¢â¬âClient 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. Full description at Econpapers \|\| Download paper
2020	Entrepreneurs 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. Full description at Econpapers \|\| Download paper
2020	Digital 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. Full description at Econpapers \|\| Download paper
2020	Peer 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. Full description at Econpapers \|\| Download paper
2020	Information 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. Full description at Econpapers \|\| Download paper
2020	Liquidity 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. Full description at Econpapers \|\| Download paper
2020	Did 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. Full description at Econpapers \|\| Download paper
2020	Measuring 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. Full description at Econpapers \|\| Download paper
2020	Site 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. Full description at Econpapers \|\| Download paper
2020	Understanding 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. Full description at Econpapers \|\| Download paper
2020	Does 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. Full description at Econpapers \|\| Download paper
2020	Market 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. Full description at Econpapers \|\| Download paper
2020	Debt 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. Full description at Econpapers \|\| Download paper
2020	Illiquidity 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. Full description at Econpapers \|\| Download paper
2020	Valuation 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. Full description at Econpapers \|\| Download paper
2020	Increased 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. Full description at Econpapers \|\| Download paper
2020	Market 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. Full description at Econpapers \|\| Download paper
2020	Politically 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. Full description at Econpapers \|\| Download paper
2020	Public-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. Full description at Econpapers \|\| Download paper
2020	The 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. Full description at Econpapers \|\| Download paper
2020	Machine 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. Full description at Econpapers \|\| Download paper
2020	How Reliably Do Empirical Tests Identify Tax Avoidance?Ã¢â¬Â . (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. Full description at Econpapers \|\| Download paper
2020	The 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. Full description at Econpapers \|\| Download paper
2020	On 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. Full description at Econpapers \|\| Download paper
2020	Are 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. Full description at Econpapers \|\| Download paper
2020	Does 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. Full description at Econpapers \|\| Download paper
2020	Corporate 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. Full description at Econpapers \|\| Download paper
2020	Comparison 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. Full description at Econpapers \|\| Download paper
2020	Earnings CoÃ¢â¬Âmovements 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. Full description at Econpapers \|\| Download paper
2020	ETFs 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. Full description at Econpapers \|\| Download paper
2020	Does 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. Full description at Econpapers \|\| Download paper
2020	Entropy-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. Full description at Econpapers \|\| Download paper
2020	Changes 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. Full description at Econpapers \|\| Download paper
2020	Local 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. Full description at Econpapers \|\| Download paper
2020	Asymmetric 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. Full description at Econpapers \|\| Download paper
2020	Cyber 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. Full description at Econpapers \|\| Download paper
2020	A Survey of Fintech Research and Policy Discussion. (2020). Jagtiani, Julapa ; Allen, Franklin ; Gu, Xian. In: Working Papers. RePEc:fip:fedpwp:88120. Full description at Econpapers \|\| Download paper
2020	Cyberattacks 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. Full description at Econpapers \|\| Download paper
2020	Pirates without Borders: The Propagation of Cyberattacks through FirmsÃ¢â¬â¢ Supply Chains. (2020). Silva, AndrÃÆÃÂ© ; Crosignani, Matteo ; Macchiavelli, Marco. In: Staff Reports. RePEc:fip:fednsr:88465. Full description at Econpapers \|\| Download paper
2020	Insider 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. Full description at Econpapers \|\| Download paper
2020	Time-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. Full description at Econpapers \|\| Download paper
2020	Cybersecurity Risk. (2020). Weber, Michael ; michaely, roni ; Louca, Christodoulos ; Florackis, Chris. In: CESifo Working Paper Series. RePEc:ces:ceswps:_8760. Full description at Econpapers \|\| Download paper
2020	Dangerous Games: A Literature Review on Cybersecurity Investments. (2020). Fedele, Alessandro ; Roner, Cristian. In: BEMPS - Bozen Economics & Management Paper Series. RePEc:bzn:wpaper:bemps75. Full description at Econpapers \|\| Download paper
2020	Cybersecurity Risk. (2020). Louca, Christodoulos ; Florakis, Chris ; Weber, Michael ; Michaely, Roni. In: Working Papers. RePEc:bfi:wpaper:2020-178. Full description at Econpapers \|\| Download paper
2020	Cyber incidents, security measures and financial returns: Empirical evidence from Dutch firms. (2020). El-Dardiry, Ramy ; Dinkova, Milena ; Overvest, Bastiaan. In: CPB Discussion Paper. RePEc:cpb:discus:411. Full description at Econpapers \|\| Download paper
2020	Protection 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. Full description at Econpapers \|\| Download paper
2020	Mandatory Disclosure of Managerial Contracts in Nonprofit Organizations. (2020). Marini, Marco ; Kopel, Michael. In: 2030 Agenda. RePEc:ags:feemgc:308022. Full description at Econpapers \|\| Download paper
2020	The impact of the precision of accounting standards on the expanded auditorâs 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. Full description at Econpapers \|\| Download paper
2020	Big 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. Full description at Econpapers \|\| Download paper
2020	The 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. Full description at Econpapers \|\| Download paper
2020	Fair 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. Full description at Econpapers \|\| Download paper
2020	Is 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. Full description at Econpapers \|\| Download paper
2020	Smoke 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. Full description at Econpapers \|\| Download paper
2020	Does 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. Full description at Econpapers \|\| Download paper
2020	Innovation 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. Full description at Econpapers \|\| Download paper
2020	In 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. Full description at Econpapers \|\| Download paper
2020	Disclosure 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. Full description at Econpapers \|\| Download paper
2020	Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales ForecastsÃ¢â¬Â . (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. Full description at Econpapers \|\| Download paper
2020	Labor Unionization and SupplyÃ¢â¬ÂChain PartnersÃ¢â¬â¢ 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. Full description at Econpapers \|\| Download paper
2020	Major 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. Full description at Econpapers \|\| Download paper
2020	Measuring 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. Full description at Econpapers \|\| Download paper
2020	Information 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. Full description at Econpapers \|\| Download paper
2020	Corporate 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. Full description at Econpapers \|\| Download paper
2020	Measuring Real Activity ManagementÃ¢â¬Â . (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. Full description at Econpapers \|\| Download paper
2020	Real 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. Full description at Econpapers \|\| Download paper
2020	Corporate 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. Full description at Econpapers \|\| Download paper
2020	Does it pay to Ã¢â¬ËBe Like MikeÃ¢â¬â¢? 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. Full description at Econpapers \|\| Download paper
2020	The 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. Full description at Econpapers \|\| Download paper
2020	The 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. Full description at Econpapers \|\| Download paper
2020	Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan. (2020). Kusano, Masaki. In: Discussion papers. RePEc:kue:epaper:e-20-005. Full description at Econpapers \|\| Download paper
2020	Hedge fund activism and corporate innovation. (2020). Tang, Tingfeng. In: Economic Modelling. RePEc:eee:ecmode:v:85:y:2020:i:c:p:335-348. Full description at Econpapers \|\| Download paper
2020	Quarterly 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. Full description at Econpapers \|\| Download paper
2020	The 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. Full description at Econpapers \|\| Download paper
2020	Overconfidence, 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. Full description at Econpapers \|\| Download paper
2020	Analysis 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. Full description at Econpapers \|\| Download paper
2020	Director 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. Full description at Econpapers \|\| Download paper
2020	The effect of trade secrets protection on disclosure of forwardÃ¢â¬Âlooking financial information. (2020). Li, Yutao. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:3-4:p:397-437. Full description at Econpapers \|\| Download paper
2020	Do 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. Full description at Econpapers \|\| Download paper
2020	Does 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. Full description at Econpapers \|\| Download paper
2020	Foreign Exchange Risk, Hedging, and TaxÃ¢â¬ÂMotivated Outbound Income Shifting. (2020). Deng, Zero. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:4:p:953-987. Full description at Econpapers \|\| Download paper
2020	Linguistically 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. Full description at Econpapers \|\| Download paper
2020	Internal 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. Full description at Econpapers \|\| Download paper
2020	Random-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. Full description at Econpapers \|\| Download paper
2020	Disclosure 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. Full description at Econpapers \|\| Download paper
2020	Do 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. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2020

Year	Citing document
2020	Whats 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. Full description at Econpapers \|\| Download paper
2020	Credit Absorption Capacity of Businesses in the Construction Sector of the Czech RepublicâAnalysis 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. Full description at Econpapers \|\| Download paper
2020	A Review of the Post-Earnings-Announcement Drift. (2020). Fink, Josef. In: Working Paper Series, Social and Economic Sciences. RePEc:grz:wpsses:2020-04. Full description at Econpapers \|\| Download paper
2020	. Full description at Econpapers \|\| Download paper
2020	The 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. Full description at Econpapers \|\| Download paper

Recent citations received in 2019

Year	Citing document
2019	Commemorating the 50Ã¢â¬ÂYear 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. Full description at Econpapers \|\| Download paper

Recent citations received in 2018

Year	Citing document
2018	Research Design Issues in Studies Using Discretionary Accruals. (2018). McNichols, Maureen F ; Stubben, Stephen R. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:227-246. Full description at Econpapers \|\| Download paper
2018	Disclosure Ã¢â¬ÅScriptabilityÃ¢â¬Â. (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. Full description at Econpapers \|\| Download paper
2018	When are extreme daily returns not lottery? At earnings announcements!. (2018). Nguyen, Harvey ; Truong, Cameron. In: Journal of Financial Markets. RePEc:eee:finmar:v:41:y:2018:i:c:p:92-116. Full description at Econpapers \|\| Download paper
2018	The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets. (2018). Glaeser, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:163-193. Full description at Econpapers \|\| Download paper
2018	The effects of bank regulators and external auditors on loan loss provisions. (2018). Nicoletti, Allison . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:244-265. Full description at Econpapers \|\| Download paper
2018	AUDITING 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. Full description at Econpapers \|\| Download paper
2018	Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy. (2018). Banbhan, Ashfaque ; Ud, Nizam ; Cheng, Xinsheng. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4697-:d:189389. Full description at Econpapers \|\| Download paper
2018	Is Narcissism Sustainable in CEO Leadership of State-Owned Enterprises?. (2018). Kim, Bong Hwan . In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:7:p:2425-:d:157468. Full description at Econpapers \|\| Download paper
2018	Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism. (2018). Fasan, Marco ; Marcon, Carlo . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:8:y:2018:i:3:p:209-223. Full description at Econpapers \|\| Download paper
2018	DivulgaÃÂ§ÃÂµes de informaÃÂ§ÃÂµes e o efeito no retorno de aÃÂ§ÃÂµes da maior empresa de educaÃÂ§ÃÂ£o listada na B3 (Brasil, Bolsa, BalcÃÂ£o).. (2018). Gomes, Liliane Vicentina ; de Souza, Mauricio Ferreira ; Silva, Cristiane Lana ; Dos, Jose Odalio. In: MPRA Paper. RePEc:pra:mprapa:93123. Full description at Econpapers \|\| Download paper
2018	Accounting research in China: commemorating the 40th anniversary of reform and opening up. (2018). Zhong, Kai ; Ye, Kangtao ; Wang, Huacheng. In: Frontiers of Business Research in China. RePEc:spr:fobric:v:12:y:2018:i:1:d:10.1186_s11782-018-0046-6. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document
2017	Quality concerns over managers quarterly earnings guidance. (2017). Lin, K C. In: Advances in accounting. RePEc:eee:advacc:v:38:y:2017:i:c:p:113-125. Full description at Econpapers \|\| Download paper
2017	Are fair value options created equal? A study of SFAS 159 and earnings volatility. (2017). Couch, Robert ; Wu, Wei ; Thibodeau, Nicole. In: Advances in accounting. RePEc:eee:advacc:v:38:y:2017:i:c:p:15-29. Full description at Econpapers \|\| Download paper
2017	A plain English measure of financial reporting readability. (2017). Bonsall, Samuel B ; Rennekamp, Kristina ; Miller, Brian P ; Leone, Andrew J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:329-357. Full description at Econpapers \|\| Download paper
2017	Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firmsÃ¢â¬â¢ internal control disclosures. (2017). Ge, Weili ; McVay, Sarah ; Koester, Allison . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:358-384. Full description at Econpapers \|\| Download paper
2017	The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. (2017). Christensen, Hans B ; Maffett, Mark ; Liu, Lisa Yao ; Floyd, Eric. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:284-304. Full description at Econpapers \|\| Download paper
2017	Investor protection, taxation and dividend policy: Long-run evidence, 1838Ã¢â¬â2012. (2017). Moortgat, Leentje ; Deloof, Marc ; Annaert, Jan. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:85:y:2017:i:c:p:113-131. Full description at Econpapers \|\| Download paper
2017	Moral hazard in active asset management. (2017). Brown, David C ; Davies, Shaun William . In: Journal of Financial Economics. RePEc:eee:jfinec:v:125:y:2017:i:2:p:311-325. Full description at Econpapers \|\| Download paper
2017	Do corporate pension plans affect audit pricing?. (2017). Chen, Yangyang ; Zolotoy, Leon ; Ge, Rui . In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:13:y:2017:i:3:p:322-337. Full description at Econpapers \|\| Download paper
2017	Do mutual funds exploit the accrual anomaly?: Korean evidence. (2017). Kim, Young Jun ; Sunwoo, Hee-Yeon ; Jeong, SU ; Lee, Joonil. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:46:y:2017:i:pb:p:227-242. Full description at Econpapers \|\| Download paper
2017	Risk-based forecasting and planning and management earnings forecasts. (2017). Ittner, Christopher D ; Michels, Jeremy . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9396-0. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Review of Accounting Studies / Springer	15	98
2	Journal of Accounting and Economics / Elsevier	120	75
3	Journal of Corporate Finance / Elsevier	75	61
4	Contemporary Accounting Research / John Wiley & Sons	38	39
5	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	29	33
6	Journal of Accounting Research / Wiley Blackwell	103	29
7	Sustainability / MDPI	48	27
8	International Review of Financial Analysis / Elsevier	49	24
9	Journal of Financial Economics / Elsevier	250	23
10	Pacific-Basin Finance Journal / Elsevier	44	21
11	Management Science / INFORMS	156	18