Citation analysis for Journal of Accounting Research / Wiley Blackwell

Citation Profile [Updated: 2023-01-07 21:26:51]

5 Years H Index

117

Impact Factor (IF)

1.59

5 Years IF

2.97

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
1963			0		16	16	0		0
1964			0		19	35	0		0
1965			0		22	57	0	1	0							1
1966			0		48	105	0	1	0
1967			0		23	128	0		0
1968			0		43	171	0	1	0
1969			0		29	200	0		0
1970			0		27	227	0		0
1971			0		32	259	0	1	0
1972			0		36	295	0	1	0
1973			0		41	336	0	2	0
1974			0		33	369	0	3	0
1975			0		26	395	0	2	0
1976			0		35	430	0	2	0
1977			0		28	458	0	6	0
1978			0		45	503	0	2	0
1979			0		34	537	0	11	0							2
1980			0		59	596	0	3	0
1981			0		54	650	0	8	0
1982			0		68	718	0	19	0
1983			0		45	763	0	4	0
1984			0		59	822	0	17	0
1985			0		71	893	0	36	0							1
1986			0		42	935	0	85	0							1
1987			0		24	959	0	87	0							1
1988			0		17	976	0	120	0
1989			0		31	1007	0	166	0							1
1990	0.17	0.1	0.16	0.15	35	1042	975	164	164	48	8	185	28		0	2	0.06	0.05
1991	0.14	0.1	0.1	0.15	36	1078	2770	112	276	66	9	149	22		0	2	0.06	0.05
1992	0.11	0.11	0.13	0.12	30	1108	628	140	416	71	8	143	17		0		0	0.05
1993	0.12	0.13	0.15	0.18	27	1135	1310	169	585	66	8	149	27		0		0	0.06
1994	0.26	0.14	0.2	0.25	28	1163	1414	234	819	57	15	159	39		0	4	0.14	0.06
1995	0.24	0.22	0.24	0.31	34	1197	855	290	1109	55	13	156	48		0	4	0.12	0.1
1996	0.45	0.25	0.4	0.46	28	1225	1122	486	1595	62	28	155	71		0	4	0.14	0.12
1997	0.32	0.24	0.41	0.41	30	1255	1051	509	2104	62	20	147	60		0	5	0.17	0.11
1998	0.33	0.28	0.36	0.37	32	1287	1469	461	2565	58	19	147	55		0	1	0.03	0.13
1999	0.4	0.3	0.45	0.44	37	1324	1595	590	3156	62	25	152	67		0	6	0.16	0.15
2000	0.72	0.35	0.54	0.54	31	1355	2079	726	3884	69	50	161	87		0	7	0.23	0.16
2001	0.35	0.38	0.46	0.35	35	1390	1704	642	4527	68	24	158	56		0	1	0.03	0.17
2002	0.44	0.41	0.44	0.42	57	1447	3056	640	5168	66	29	165	70		0	4	0.07	0.21
2003	0.64	0.44	0.65	0.77	37	1484	1840	970	6139	92	59	192	148	117	12.1	15	0.41	0.22
2004	0.77	0.49	0.66	0.74	32	1516	1767	997	7139	94	72	197	145	147	14.7	21	0.66	0.22
2005	0.7	0.5	0.76	0.84	27	1543	1587	1163	8313	69	48	192	161	18	1.5	11	0.41	0.23
2006	1.27	0.5	0.96	1.19	34	1577	2014	1509	9830	59	75	188	224	118	7.8	18	0.53	0.23
2007	1.28	0.46	1.07	1.27	36	1613	1564	1720	11555	61	78	187	238	163	9.5	13	0.36	0.2
2008	1.29	0.49	1.14	1.42	44	1657	2614	1884	13440	70	90	166	235	207	11	39	0.89	0.23
2009	1.29	0.47	1.18	1.32	40	1697	1666	1999	15442	80	103	173	229	145	7.3	34	0.85	0.23
2010	1.6	0.48	1.47	1.53	38	1735	1212	2542	17984	84	134	181	277	156	6.1	22	0.58	0.21
2011	1.31	0.52	1.29	1.52	39	1774	1127	2292	20276	78	102	192	292	214	9.3	11	0.28	0.24
2012	0.74	0.51	1.28	1.4	39	1813	1504	2327	22603	77	57	197	276	198	8.5	16	0.41	0.22
2013	1.27	0.56	1.54	1.59	39	1852	859	2858	25462	78	99	200	318	179	6.3	20	0.51	0.24
2014	1.29	0.55	1.75	1.44	36	1888	711	3312	28774	78	101	195	281	187	5.6	12	0.33	0.23
2015	1.08	0.55	1.79	1.43	27	1915	830	3430	32207	75	81	191	274	186	5.4	17	0.63	0.23
2016	1.49	0.53	1.94	1.78	32	1947	988	3771	35980	63	94	180	320	248	6.6	43	1.34	0.21
2017	2.54	0.55	2.05	2.27	32	1979	523	4050	40030	59	150	173	392	130	3.2	16	0.5	0.21
2018	2.7	0.57	2.26	2.27	34	2013	348	4541	44571	64	173	166	377	178	3.9	21	0.62	0.24
2019	1.5	0.6	2.02	2.16	31	2044	164	4135	48708	66	99	161	348	227	5.5	13	0.42	0.24
2020	1.83	0.73	2.56	3.33	30	2074	113	5313	54023	65	119	156	520	139	2.6	20	0.67	0.34
2021	1.59	1.02	2.47	2.97	40	2114	47	5211	59237	61	97	159	473	234	4.5	8	0.2	0.38

IF:	Two years Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for all series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Five years 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	1991	EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, JJ. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228. Full description at Econpapers \|\| Download paper	1496
2	1980	FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, JA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131. Full description at Econpapers \|\| Download paper	1097
3	1968	EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178. Full description at Econpapers \|\| Download paper	1046
4	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111. Full description at Econpapers \|\| Download paper	689
5	2000	The economic consequences of increased disclosure. (2000). Leuz, Christian ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:91-124. Full description at Econpapers \|\| Download paper	651
6	2008	International Accounting Standards and Accounting Quality. (2008). Barth, Mary E. ; Lang, Mark H. ; Landsman, Wayne R.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:467-498. Full description at Econpapers \|\| Download paper	531
7	1984	METHODOLOGICAL ISSUES RELATED TO THE ESTIMATION OF FINANCIAL DISTRESS PREDICTION MODELS. (1984). Zmijewski, ME. In: Journal of Accounting Research. RePEc:bla:joares:v:22:y:1984:i::p:59-82. Full description at Econpapers \|\| Download paper	530
8	2002	Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630. Full description at Econpapers \|\| Download paper	504
9	1989	POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM. (1989). Thomas, JK ; Bernard, VL. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i::p:1-36. Full description at Econpapers \|\| Download paper	504
10	2008	Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). Leuz, Christian ; Hail, Luzi ; Daske, Holger ; Verdi, Rodrigo . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142. Full description at Econpapers \|\| Download paper	484
11	2007	Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Verrecchia, Robert E. ; Lambert, Richard . In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420. Full description at Econpapers \|\| Download paper	480
12	1994	WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWS. (1994). Skinner, DJ. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:1:p:38-60. Full description at Econpapers \|\| Download paper	478
13	2004	What Determines Corporate Transparency?. (2004). Piotroski, Joseph D. ; Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252. Full description at Econpapers \|\| Download paper	478
14	1993	CROSS-SECTIONAL DETERMINANTS OF ANALYST RATINGS OF CORPORATE DISCLOSURES. (1993). Lundholm, R ; Lang, M. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i:2:p:246-271. Full description at Econpapers \|\| Download paper	472
15	1968	INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92. Full description at Econpapers \|\| Download paper	451
16	2001	Toward an Implied Cost of Capital. (2001). Lee, Charles ; Charles, ; Gebhardt, William R ; Swaminathan, Bhaskaran . In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:135-176. Full description at Econpapers \|\| Download paper	418
17	1980	THE PRICING OF AUDIT SERVICES - THEORY AND EVIDENCE. (1980). Simunic, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:161-190. Full description at Econpapers \|\| Download paper	395
18	1976	CORPORATE FORECASTS OF EARNINGS PER SHARE AND STOCK-PRICE BEHAVIOR - EMPIRICAL TESTS. (1976). Patell, JM. In: Journal of Accounting Research. RePEc:bla:joares:v:14:y:1976:i:2:p:246-276. Full description at Econpapers \|\| Download paper	392
19	2006	International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. (2006). Leuz, Christian ; Hail, Luzi. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:485-531. Full description at Econpapers \|\| Download paper	387
20	2002	Errors in Estimating Accruals: Implications for Empirical Research. (2002). Hribar, Paul. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:105-134. Full description at Econpapers \|\| Download paper	375
21	2009	Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; KOTHARI, S. P. ; Shu, Susan . In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276. Full description at Econpapers \|\| Download paper	373
22	2000	Corporate disclosure practices, institutional investors, and stock return volatility. (2000). Noe, CF ; Bushee, BJ. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:171-202. Full description at Econpapers \|\| Download paper	352
23	1999	The boundaries of financial reporting and how to extend them. (1999). Zarowin, P ; Lev, B. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:353-385. Full description at Econpapers \|\| Download paper	348
24	1985	DISCLOSURE OF NONPROPRIETARY INFORMATION. (1985). Dye, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:123-145. Full description at Econpapers \|\| Download paper	344
25	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:123-127. Full description at Econpapers \|\| Download paper	333
26	1999	Have financial statements lost their relevance?. (1999). Schipper, K ; Francis, J. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:319-352. Full description at Econpapers \|\| Download paper	332
27	2016	Textual Analysis in Accounting and Finance: A Survey. (2016). McDonald, Bill ; Loughran, Tim . In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230. Full description at Econpapers \|\| Download paper	288
28	2005	The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Karamanou, Irene ; Vafeas, Nikos. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486. Full description at Econpapers \|\| Download paper	276
29	2005	The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). AJINKYA, BIPIN ; BHOJRAJ, SANJEEV ; Sengupta, Partha. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376. Full description at Econpapers \|\| Download paper	273
30	2016	The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:2:p:525-622. Full description at Econpapers \|\| Download paper	262
31	1991	TRADING VOLUME AND PRICE REACTIONS TO PUBLIC ANNOUNCEMENTS. (1991). Verrecchia, RE ; Kim, O. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:302-321. Full description at Econpapers \|\| Download paper	259
32	2003	Does Greater FirmÃ¢â¬ÂSpecific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Morck, Randall ; Durnev, Artyom ; Yeung, Bernard ; Zarowin, Paul. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836. Full description at Econpapers \|\| Download paper	257
33	1991	PORTFOLIO CONSIDERATIONS IN VALUING EXECUTIVE-COMPENSATION. (1991). Larcker, DF ; Lambert, RA ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:1:p:129-149. Full description at Econpapers \|\| Download paper	252
34	2003	Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study. (2003). Hope, Ole-Kristian. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:235-272. Full description at Econpapers \|\| Download paper	248
35	1999	On the association between voluntary disclosure and earnings management. (1999). Kasznik, R. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:1:p:57-81. Full description at Econpapers \|\| Download paper	247
36	2003	ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?. (2003). Lins, Karl ; Miller, Darius P. ; Lang, Mark H.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:317-345. Full description at Econpapers \|\| Download paper	245
37	1994	SHAREHOLDER LITIGATION AND CORPORATE DISCLOSURES. (1994). Philbrick, D ; Francis, J ; Schipper, K. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:2:p:137-164. Full description at Econpapers \|\| Download paper	238
38	2002	A ReÃ¢â¬Âexamination of Disclosure Level and the Expected Cost of Equity Capital. (2002). Botosan, Christine A.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:21-40. Full description at Econpapers \|\| Download paper	236
39	1991	EARNINGS AS AN EXPLANATORY VARIABLE FOR RETURNS. (1991). Harris, TS ; Easton, PD. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:1:p:19-36. Full description at Econpapers \|\| Download paper	236
40	1987	AN ANALYSIS OF THE USE OF ACCOUNTING AND MARKET MEASURES OF PERFORMANCE IN EXECUTIVE-COMPENSATION CONTRACTS. (1987). Larcker, DF ; Lambert, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:25:y:1987:i::p:85-129. Full description at Econpapers \|\| Download paper	236
41	1998	Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. (1998). Larcker, DF ; Ittner, CD. In: Journal of Accounting Research. RePEc:bla:joares:v:36:y:1998:i::p:1-35. Full description at Econpapers \|\| Download paper	235
42	2006	Founding Family Ownership and Earnings Quality. (2006). Wang, Dechun. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:619-656. Full description at Econpapers \|\| Download paper	228
43	2000	Country-specific factors related to financial reporting and the value relevance of accounting data. (2000). Hwang, LS ; Ali, A. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i:1:p:1-21. Full description at Econpapers \|\| Download paper	228
44	1985	PREDISCLOSURE INFORMATION, FIRM CAPITALIZATION, AND SECURITY PRICE BEHAVIOR AROUND EARNINGS ANNOUNCEMENTS. (1985). Atiase, RK. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:21-36. Full description at Econpapers \|\| Download paper	226
45	1995	MANAGING FINANCIAL REPORTS OF COMMERCIAL-BANKS - THE INFLUENCE OF TAXES, REGULATORY CAPITAL, AND EARNINGS. (1995). Chamberlain, SL ; Beatty, A ; Magliolo, J. In: Journal of Accounting Research. RePEc:bla:joares:v:33:y:1995:i:2:p:231-261. Full description at Econpapers \|\| Download paper	221
46	1989	ON THE USEFULNESS OF EARNINGS AND EARNINGS RESEARCH - LESSONS AND DIRECTIONS FROM 2 DECADES OF EMPIRICAL-RESEARCH. (1989). Lev, B. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i::p:153-192. Full description at Econpapers \|\| Download paper	221
47	2000	Value investing: The use of historical financial statement information to separate winners from losers. (2000). Piotroski, JD. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:1-41. Full description at Econpapers \|\| Download paper	218
48	2001	Analyst Coverage and Intangible Assets. (2001). Kasznik, Ron ; Barth, Mary E ; McNichols, Maureen F. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:1-34. Full description at Econpapers \|\| Download paper	216
49	1993	FUNDAMENTAL INFORMATION ANALYSIS. (1993). Thiagarajan, SR ; Lev, B. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i:2:p:190-215. Full description at Econpapers \|\| Download paper	214
50	2002	LargeÃ¢â¬âSample Evidence on the Debt Covenant Hypothesis. (2002). Dichev, Ilia D.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:4:p:1091-1123. Full description at Econpapers \|\| Download paper	213

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

#	Year	Title	Cited
1	1991	EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, JJ. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228. Full description at Econpapers \|\| Download paper	338
2	1980	FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, JA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131. Full description at Econpapers \|\| Download paper	244
3	2016	Textual Analysis in Accounting and Finance: A Survey. (2016). McDonald, Bill ; Loughran, Tim . In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230. Full description at Econpapers \|\| Download paper	205
4	1968	EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178. Full description at Econpapers \|\| Download paper	203
5	2009	Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; KOTHARI, S. P. ; Shu, Susan . In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276. Full description at Econpapers \|\| Download paper	161
6	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111. Full description at Econpapers \|\| Download paper	153
7	2016	The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:2:p:525-622. Full description at Econpapers \|\| Download paper	149
8	2007	Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Verrecchia, Robert E. ; Lambert, Richard . In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420. Full description at Econpapers \|\| Download paper	146
9	2002	Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630. Full description at Econpapers \|\| Download paper	130
10	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:123-127. Full description at Econpapers \|\| Download paper	119
11	2004	What Determines Corporate Transparency?. (2004). Piotroski, Joseph D. ; Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252. Full description at Econpapers \|\| Download paper	116
12	1989	POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM. (1989). Thomas, JK ; Bernard, VL. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i::p:1-36. Full description at Econpapers \|\| Download paper	110
13	2000	The economic consequences of increased disclosure. (2000). Leuz, Christian ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:91-124. Full description at Econpapers \|\| Download paper	106
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15	2006	International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. (2006). Leuz, Christian ; Hail, Luzi. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:485-531. Full description at Econpapers \|\| Download paper	106
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29	2003	Does Greater FirmÃ¢â¬ÂSpecific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Morck, Randall ; Durnev, Artyom ; Yeung, Bernard ; Zarowin, Paul. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836. Full description at Econpapers \|\| Download paper	73
30	2005	The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). AJINKYA, BIPIN ; BHOJRAJ, SANJEEV ; Sengupta, Partha. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376. Full description at Econpapers \|\| Download paper	72
31	2005	The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Karamanou, Irene ; Vafeas, Nikos. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486. Full description at Econpapers \|\| Download paper	70
32	2012	Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most. (2012). Lins, Karl ; Lang, Mark ; Maffett, Mark. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:729-774. Full description at Econpapers \|\| Download paper	70
33	2012	Investor Information Demand: Evidence from Google Searches Around Earnings Announcements. (2012). Thornock, Jacob R. ; ROULSTONE, DARREN T. ; Drake, Michael S.. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:4:p:1001-1040. Full description at Econpapers \|\| Download paper	67
34	2006	Comparing the Post-Earnings Announcement Drift for Surprises Calculated from Analyst and Time Series Forecasts. (2006). Livnat, Joshua ; Mendenhall, Richard R.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:1:p:177-205. Full description at Econpapers \|\| Download paper	66
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37	2010	The Information Content of ForwardÃ¢â¬ÂLooking Statements in Corporate FilingsÃ¢â¬âA NaÃÂ¯ve Bayesian Machine Learning Approach. (2010). li, feng. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:5:p:1049-1102. Full description at Econpapers \|\| Download paper	63
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44	2010	National and OfficeÃ¢â¬ÂSpecific Measures of Auditor Industry Expertise and Effects on Audit Quality. (2010). REICHELT, KENNETH J. ; Wang, Dechun. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:3:p:647-686. Full description at Econpapers \|\| Download paper	55
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47	2017	Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance. (2017). Zhang, Hao ; HASAN, IFTEKHAR ; Wu, Qiang ; Hoi, Chun-Keung. In: Journal of Accounting Research. RePEc:bla:joares:v:55:y:2017:i:3:p:629-668. Full description at Econpapers \|\| Download paper	53
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Citing documents used to compute impact factor: 97

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2021	State sponsors of terrorism disclosure and SEC financial reporting oversight. (2021). Mayew, William J ; Kubic, Matthew ; Hills, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000227. Full description at Econpapers \|\| Download paper
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2021	Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment. (2021). Zyska, Lennard ; Langenmayr, Dominika. In: Working Papers. RePEc:bav:wpaper:204_langenmayrzyska. Full description at Econpapers \|\| Download paper
2021	Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment. (2021). Zyska, Lennard ; Langenmayr, Dominika. In: CESifo Working Paper Series. RePEc:ces:ceswps:_8956. Full description at Econpapers \|\| Download paper
2021	Tax Evasion and Market Efficiency: Evidence from the FATCA and Offshore Mutual Funds. (2021). Zhang, Hong ; Massa, Massimo ; Cheng, SI. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:15747. Full description at Econpapers \|\| Download paper
2021	Tax Evasion at the Top of the Income Distribution: Theory and Evidence. (2021). Zucman, Gabriel ; Risch, Max ; Reck, Daniel ; Langetieg, Patrick ; Guyton, John. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:15851. Full description at Econpapers \|\| Download paper
2021	Voluntary disclosure with evolving news. (2021). An, Byeong-Je ; Aghamolla, Cyrus. In: Journal of Financial Economics. RePEc:eee:jfinec:v:140:y:2021:i:1:p:21-53. Full description at Econpapers \|\| Download paper
2021	No reliance on guidance: counter?signaling in management forecasts. (2021). Zheng, Ronghuo ; Corona, Carlos ; Aghamolla, Cyrus. In: RAND Journal of Economics. RePEc:bla:randje:v:52:y:2021:i:1:p:207-245. Full description at Econpapers \|\| Download paper
2021	Profiting from connections: Do politicians receive stock tips from brokerage houses?. (2021). Wellman, Laura A ; Walther, Beverly R ; Stephan, Andrew P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000161. Full description at Econpapers \|\| Download paper
2021	The effects of competition policy, regulatory quality and trust on inward FDI in host countries. (2021). Mariotti, Sergio ; Marzano, Riccardo. In: International Business Review. RePEc:eee:iburev:v:30:y:2021:i:6:s0969593121000998. Full description at Econpapers \|\| Download paper
2021	Foreign investor reactions to risk and uncertainty in antitrust: U.S. merger policy investigations and the deterrence of foreign acquirer presence. (2021). Clougherty, Joseph ; Zhang, Nan. In: Journal of International Business Studies. RePEc:pal:jintbs:v:52:y:2021:i:3:d:10.1057_s41267-020-00338-6. Full description at Econpapers \|\| Download paper
2021	Research Trends in Accounting Fraud Using Network Analysis. (2021). Rha, Jin-Sung ; Yu, So-Jin. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:10:p:5579-:d:556027. Full description at Econpapers \|\| Download paper
2021	Does financial reporting quality vary across firm life cycle?. (2021). Nagar, Neerav ; Myllymaki, Emmariikka ; Krishnan, Gopal V. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:5-6:p:954-987. Full description at Econpapers \|\| Download paper
2021	Auditor Judgements after Withdrawal of the Materiality Accounting Standard in Australia. (2021). Abeysekera, Indra ; David, Raul. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:6:p:268-:d:574233. Full description at Econpapers \|\| Download paper
2021	. Full description at Econpapers \|\| Download paper
2021	From self?entertainment to being appreciated: how does social media transfer talent to business?. (2021). Wang, Bingqing ; Li, Mochou ; Ding, Jian ; Chen, Feng. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:5:p:6113-6146. Full description at Econpapers \|\| Download paper
2021	An Empirical Study of the Dynamic and Differential Effects of Prefunding. (2021). You, Weijia ; Fan, Ming ; Wei, Xiahua ; Tan, Yong. In: Production and Operations Management. RePEc:bla:popmgt:v:30:y:2021:i:5:p:1331-1349. Full description at Econpapers \|\| Download paper
2021	Limits of stress-test based bank regulation. (2021). Agarwal, Isha ; Goel, Tirupam. In: BIS Working Papers. RePEc:bis:biswps:953. Full description at Econpapers \|\| Download paper
2021	The Complementarity between Signal Informativeness and Monitoring. (2021). Sahuguet, Nicolas ; Chaigneau, Pierre. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:15625. Full description at Econpapers \|\| Download paper
2021	Merger & Acquisitions (M&As) as an important strategic vehicle in business: Thematic areas, research avenues & possible suggestions. (2021). Hossain, Mohammed Sawkat. In: Journal of Economics and Business. RePEc:eee:jebusi:v:116:y:2021:i:c:s0148619521000229. Full description at Econpapers \|\| Download paper
2021	Low-carbon city initiatives and firm risk: A quasi-natural experiment in China. (2021). Zhao, Jing ; Hasan, Tahseen ; Cao, June ; Huang, Jingchang. In: Journal of Financial Stability. RePEc:eee:finsta:v:57:y:2021:i:c:s157230892100108x. Full description at Econpapers \|\| Download paper
2021	Analyst Information Acquisition via EDGAR. (2021). Iliev, Peter ; Gibbons, Brian ; Kalodimos, Jonathan. In: Management Science. RePEc:inm:ormnsc:v:67:y:2021:i:2:p:769-793. Full description at Econpapers \|\| Download paper
2021	Does the media spotlight burn or spur innovation?. (2021). Shen, Rui ; Dai, Lili ; Zhang, Bohui. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09553-w. Full description at Econpapers \|\| Download paper
2021	The Firm Next Door: Using Satellite Images to Study Local Information Advantage. (2021). Forester, Yu Ting ; Sticelawrence, Lorien ; Kang, Jung Koo. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:713-750. Full description at Econpapers \|\| Download paper
2021	From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs. (2021). Watts, Edward M ; Eventov, Omri ; Cuny, Christine . In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:1:p:215-242. Full description at Econpapers \|\| Download paper
2021	Using machine learning to detect misstatements. (2021). Cheynel, Edwige ; Bertomeu, Jeremy ; Pan, Wenqiang ; Floyd, Eric. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09563-8. Full description at Econpapers \|\| Download paper
2021	Critique of an Article on Machine Learning in the Detection of Accounting Fraud. (2021). Walker, Stephen. In: Econ Journal Watch. RePEc:ejw:journl:v:18:y:2021:i:1:p:61-70. Full description at Econpapers \|\| Download paper
2021	A Response to Critique of an Article on Machine Learning in the Detection of Accounting Fraud. (2021). Zhang, Jie ; Yu, Julia Y ; Li, Bin ; KE, BIN ; Bao, Yang. In: Econ Journal Watch. RePEc:ejw:journl:v:18:y:2021:i:1:p:71-78. Full description at Econpapers \|\| Download paper
2021	Country-segment disclosure of foreign operations from Central and Eastern Europe: Country-level determinants and value relevance. (2021). Mironiuc, Marilena ; Simga-Mugan, Can ; Taran, Alina . In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:62:y:2021:i:c:s1042444x21000414. Full description at Econpapers \|\| Download paper
2021	Negative peer disclosure. (2021). Lei, Lijun ; Fang, Vivian W ; Cao, Sean Shun. In: Journal of Financial Economics. RePEc:eee:jfinec:v:140:y:2021:i:3:p:815-837. Full description at Econpapers \|\| Download paper
2021	Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Christensen, Hans B ; Hail, Luzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5. Full description at Econpapers \|\| Download paper
2021	Earnouts in M&A deal structuring: The impact of CEO prevention focus. (2021). Popli, Manish ; Goyal, Lakshmi ; Gada, Viswa Prasad. In: Journal of International Management. RePEc:eee:intman:v:27:y:2021:i:1:s1075425321000053. Full description at Econpapers \|\| Download paper
2021	Are Chinese Executives Rewarded or Penalized by the Operation of High-Speed Railways?. (2021). Chen, Shan ; Wang, Yuandi. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:21:p:11797-:d:664648. Full description at Econpapers \|\| Download paper
2021	Geographic proximity and cross-region merger and acquisitions: Evidence from the opening of high-speed rail in China. (2021). Zhang, Liguang ; Yang, Yinan ; Jin, Zhi. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:68:y:2021:i:c:s0927538x21000998. Full description at Econpapers \|\| Download paper
2021	(In)Effective tax enforcement and demand for cash. (2021). Ventosa-SantaulÃÂ ria, Daniel ; HERNANDEZ-TRILLO, FAUSTO ; AntÃÂ³n-Sarabia, Arturo ; Ventosa-Santaularia, Daniel ; Hernandez -Trillo, Fausto ; Anton, Arturo. In: Journal of Macroeconomics. RePEc:eee:jmacro:v:70:y:2021:i:c:s0164070421000525. Full description at Econpapers \|\| Download paper
2021	The Information Externality of Public Firmsâ Financial Information in the State?Bond Secondary Market. (2021). Cheng, Stephanie F. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:529-574. Full description at Econpapers \|\| Download paper
2021	The (non-) effect of labor unionization on firm risk: Evidence from the options market. (2021). KOSTAKIS, ALEXANDROS ; Ghaly, Mohamed ; Stathopoulos, Konstantinos. In: Journal of Corporate Finance. RePEc:eee:corfin:v:66:y:2021:i:c:s0929119920302601. Full description at Econpapers \|\| Download paper
2021	Does unionization affect the managerâshareholder conflict? Evidence from firm-specific stock price crash risk. (2021). Zhong, Kai ; Zhang, Eliza Xia ; Kim, Jeong-Bon. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001127. Full description at Econpapers \|\| Download paper
2021	Criminals, bankruptcy, and cost of debt. (2021). Bigler, Morten Nicklas ; Regenburg, Kasper. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09608-6. Full description at Econpapers \|\| Download paper
2021	Attention to the Election-Economics-Politics (EEP) Nexus in the Indian Stock Markets. (2021). Sinha, Paritosh Chandra. In: The Review of Finance and Banking. RePEc:rfb:journl:v:13:y:2021:i:1:p:7-32. Full description at Econpapers \|\| Download paper
2021	In search of retail investors: The effect of retail investor attention on odd lot trades. (2021). Schmidt, Markus G ; Kupfer, Alexander. In: Journal of Empirical Finance. RePEc:eee:empfin:v:62:y:2021:i:c:p:315-326. Full description at Econpapers \|\| Download paper
2021	Retail investor risk-seeking, attention, and the January effect. (2021). Schmidt, Adam ; Chen, Zhongdong ; Wang, Jinai. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:30:y:2021:i:c:s2214635021000551. Full description at Econpapers \|\| Download paper
2021	Valuation Effect of Emotionality in Corporate Philanthropy. (2021). Nguyen, Trung ; Dang, Anh. In: Journal of Business Ethics. RePEc:kap:jbuset:v:173:y:2021:i:1:d:10.1007_s10551-020-04551-z. Full description at Econpapers \|\| Download paper
2021	Advertising, investor attention, and stock prices: Evidence from a natural experiment. (2021). Mayer, Erik J. In: Financial Management. RePEc:bla:finmgt:v:50:y:2021:i:1:p:281-314. Full description at Econpapers \|\| Download paper
2021	Information Provision, Incentives, and Attention: A Field Experiment on Facilitating and Influencing Managers Decisions. (2021). Vogelsang, Timo ; Sliwka, Dirk ; Manthei, Kathrin. In: IZA Discussion Papers. RePEc:iza:izadps:dp14199. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2021

Year	Citing document
2021	Economic Downturns and the Informativeness of Management Earnings Forecasts. (2021). Shaikh, Sarah ; Serfling, Matthew ; Maslar, David A. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1481-1520. Full description at Econpapers \|\| Download paper
2021	Who should be afraid of infections? Pandemic exposure and the cross-section of stock returns. (2021). Zaremba, Adam ; Cakici, Nusret. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:72:y:2021:i:c:s1042443121000524. Full description at Econpapers \|\| Download paper
2021	Economic consequences of mandatory auditor reporting to bank regulators. (2021). Scobie, Hannah ; Ertan, Aytekin ; de George, Emmanuel T ; Balakrishnan, Karthik. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s016541012100046x. Full description at Econpapers \|\| Download paper
2021	Does the Disclosure of an Audit Engagement Partnerâs Name Improve the Audit Quality? A Difference-in-Difference Analysis. (2021). Liu, Min ; John, Kose. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:11:p:508-:d:661870. Full description at Econpapers \|\| Download paper
2021	Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India. (2021). Debnath, Jasojit ; Tiwari, Reshma Kumari . In: Vikalpa: The Journal for Decision Makers. RePEc:sae:vikjou:v:46:y:2021:i:3:p:153-165. Full description at Econpapers \|\| Download paper
2021	Does litigation change managersâ beliefs about the value of voluntarily disclosing bad news?. (2021). Cedergren, Matthew C ; Billings, Mary Brooke ; Dube, Svenja. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:4:d:10.1007_s11142-021-09582-z. Full description at Econpapers \|\| Download paper
2021	On the importance of fiscal space: Evidence from short sellers during the COVID-19 pandemic. (2021). Smajlbegovic, Esad ; Jank, Stephan ; Greppmair, Stefan. In: Discussion Papers. RePEc:zbw:bubdps:292021. Full description at Econpapers \|\| Download paper
2021	. Full description at Econpapers \|\| Download paper

Recent citations received in 2020

Year	Citing document
2020	Earnings Prediction with Deep Leaning. (2020). Kramer, Oliver ; Lopatta, Kerstin ; Tideman, Sebastian A ; Elend, Lars. In: Papers. RePEc:arx:papers:2006.03132. Full description at Econpapers \|\| Download paper
2020	What Are You Saying? Using topic to Detect Financial Misreporting. (2020). Brown, Nerissa C ; Elliott, Brooke W ; Crowley, Richard M. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:1:p:237-291. Full description at Econpapers \|\| Download paper
2020	Paper Versus Practice: A Field Investigation of Integrity Hotlines. (2020). Soltes, Eugene. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:2:p:429-472. 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	The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad. (2020). Rauter, Thomas. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:5:p:1075-1116. Full description at Econpapers \|\| Download paper
2020	IMPORT COMPETITION AND CORPORATE TAX AVOIDANCE: EVIDENCE FROM THE CHINA SHOCK. (2020). Souillard, Baptiste. In: Working Papers ECARES. RePEc:eca:wpaper:2013/309985. Full description at Econpapers \|\| Download paper
2020	The effect of audit materiality disclosures on investorsâ decision making. (2020). Messier, William F ; Glover, Steven M ; Eilifsen, Aasmund ; Christensen, Brant E. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:87:y:2020:i:c:s0361368218301910. Full description at Econpapers \|\| Download paper
2020	Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud. (2020). Peecher, Mark E ; Majors, Tracie M ; Brown, Timothy. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:87:y:2020:i:c:s0361368220300593. Full description at Econpapers \|\| Download paper
2020	The interplay of positive and negative emotions to quit unhealthy consumption behaviors: Insights for social marketers. (2020). Jebarajakirthy, Charles ; Kharouf, Husni ; Sekhon, Harjit ; Mortimer, Gary ; Ahmadi, Hormoz ; Fazal, Syed Muhammad. In: Australasian marketing journal. RePEc:eee:aumajo:v:28:y:2020:i:4:p:349-360. Full description at Econpapers \|\| Download paper
2020	Politician Careers and SEC enforcement against financial misconduct. (2020). Zhao, Wanli ; Mehta, Mihir N. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:69:y:2020:i:2:s0165410120300045. Full description at Econpapers \|\| Download paper
2020	Can ethics be taught? Evidence from securities exams and investment adviser misconduct. (2020). Sutherland, Andrew ; Vetter, Felix W ; Kowaleski, Zachary T. In: Journal of Financial Economics. RePEc:eee:jfinec:v:138:y:2020:i:1:p:159-175. Full description at Econpapers \|\| Download paper
2020	Cross-border tax evasion after the common reporting standard: Game over?. (2020). , Christophspengel ; Casi, Elisa ; Spengel, Christoph. In: Journal of Public Economics. RePEc:eee:pubeco:v:190:y:2020:i:c:s0047272720301043. Full description at Econpapers \|\| Download paper
2020	Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform. (2020). Cho, Hyejin. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:18:p:7738-:d:415643. Full description at Econpapers \|\| Download paper
2020	Machine learning improves accounting estimates: evidence from insurance payments. (2020). Lev, Baruch ; Ding, Kexing ; Vasarhelyi, Miklos A ; Sun, Ting ; Peng, Xuan. 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	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	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	. 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

Recent citations received in 2019

Year	Citing document
2019	Loss aversion and the zero-earnings discontinuity. (2019). de la Rosa, Leonidas ; Niebuhr, Nikolaj Kirkeby. In: Economics Working Papers. RePEc:aah:aarhec:2019-09. Full description at Econpapers \|\| Download paper
2019	Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of Ã¢â¬ÅUnmanagedÃ¢â¬Â Earnings. (2019). Labro, Eva ; Hemmer, Thomas. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:1:p:5-51. Full description at Econpapers \|\| Download paper
2019	The Role of Gatekeepers in Capital Markets. (2019). Srinivasan, Suraj ; Roychowdhury, Sugata. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:2:p:295-322. Full description at Econpapers \|\| Download paper
2019	The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate. (2019). Blankespoor, Elizabeth. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:4:p:919-967. Full description at Econpapers \|\| Download paper
2019	Do Corporate Governance Ratings Change Investor Expectations? Evidence from Announcements by Institutional Shareholder Services. (2019). Nerino, Marco ; Guest, Paul M. In: Working Papers. RePEc:cbr:cbrwps:wp515. Full description at Econpapers \|\| Download paper
2019	Loan loss accounting and procyclical bank lending: The role of direct regulatory actions. (2019). Wheeler, Barrett P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:2:p:463-495. Full description at Econpapers \|\| Download paper
2019	Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests. (2019). Byzalov, Dmitri ; Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300618. Full description at Econpapers \|\| Download paper
2019	Tax avoidance - are banks any different?. (2019). Muller, Jens ; Gawehn, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:239. Full description at Econpapers \|\| Download paper
2019	Banks and corporate income taxation: A review. (2019). Gawehn, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:247. 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	No System Is Perfect: Understanding How RegistrationÃ¢â¬ÂBased Editorial Processes Affect Reproducibility and Investment in Research Quality. (2018). Rennekamp, Kristina ; Bloomfield, Robert ; Steenhoven, Blake. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:2:p:313-362. Full description at Econpapers \|\| Download paper
2018	Shareholder litigation rights and corporate cash holdings: Evidence from universal demand laws. (2018). Nguyen, Hien T ; Sun, Lingna ; Phan, Hieu V. In: Journal of Corporate Finance. RePEc:eee:corfin:v:52:y:2018:i:c:p:192-213. Full description at Econpapers \|\| Download paper
2018	Firm performance, reporting goals, and language choices in narrative disclosures. (2018). Asay, Scott H ; Rennekamp, Kristina ; Libby, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:2:p:380-398. Full description at Econpapers \|\| Download paper
2018	Size management by European private firms to minimize proprietary costs of disclosure. (2018). Bernard, Darren ; Kaya, Devrimi ; Burgstahler, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:94-122. Full description at Econpapers \|\| Download paper
2018	Director tenure and corporate social responsibility: The tradeoff between experience and independence. (2018). Patro, Sukesh ; Zhao, Rong ; Zhang, Lu Y. In: Journal of Business Research. RePEc:eee:jbrese:v:93:y:2018:i:c:p:51-66. 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	Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research. (2018). Leuz, Christian. In: NBER Working Papers. RePEc:nbr:nberwo:24535. Full description at Econpapers \|\| Download paper
2018	. Full description at Econpapers \|\| Download paper
2018	Firm Complexity and Post-Earnings-Announcement Drift. (2018). Barinov, Alexander ; Yildizhan, Celim ; Park, Shawn Saeyeul. In: MPRA Paper. RePEc:pra:mprapa:91421. Full description at Econpapers \|\| Download paper
2018	Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608. Full description at Econpapers \|\| Download paper
2018	Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: CFS Working Paper Series. RePEc:zbw:cfswop:611. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Review of Accounting Studies / Springer	21	1284
2	Journal of Accounting and Economics / Elsevier	134	1102
3	Journal of Corporate Finance / Elsevier	82	1094
4	Journal of Accounting Research / Wiley Blackwell	117	1092
5	Review of Quantitative Finance and Accounting / Springer	32	881
6	Sustainability / MDPI	58	785
7	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	34	722
8	Journal of Business Ethics / Springer	96	562
9	Contemporary Accounting Research / John Wiley & Sons	58	551
10	International Review of Financial Analysis / Elsevier	60	539
11	Management Science / INFORMS	172	533