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Citation Profile [Updated: 2023-01-07 21:26:51]
5 Years H Index
21
Impact Factor (IF)
1.66
5 Years IF
1.88
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
2016 0 0.53 0.09 0 34 34 394 3 3 0 0 0 3 0.09 0.21
2017 0.62 0.55 0.42 0.62 50 84 498 35 38 34 21 34 21 11 31.4 13 0.26 0.21
2018 0.95 0.57 0.89 0.95 46 130 299 116 154 84 80 84 80 19 16.4 13 0.28 0.24
2019 1.02 0.6 1.01 1.09 42 172 175 174 328 96 98 130 142 21 12.1 5 0.12 0.24
2020 1.31 0.73 1.73 1.72 40 212 151 366 695 88 115 172 295 22 6 8 0.2 0.34
2021 1.66 1.02 1.94 1.88 43 255 69 493 1189 82 136 212 398 39 7.9 18 0.42 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
#YearTitleCited
12016A review of the IFRS adoption literature. (2016). Li, X I ; de George, Emmanuel T ; Shivakumar, Lakshmanan. 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

70
22017The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Miller, Brian P ; Bonsall, Samuel B. 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

56
32016Seeing is believing: analysts’ corporate site visits. (2016). Du, Fei ; Cheng, Qiang ; Wang, Yutao. 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

46
42017Military experience and corporate tax avoidance. (2017). Law, Kelvin K. F. ; 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

37
52017Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Israeli, Doron ; Sridharan, Suhas A ; Charles, . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8.

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34
62018Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Karpoff, Jonathan ; Amiram, Dan ; Sloan, Richard ; Dupont, Quentin ; Cox, James D ; Bozanic, Zahn. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9435-x.

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33
72016The benefits of specific risk-factor disclosures. (2016). Hu, Danqi ; Hope, Ole-Kristian ; Lu, Hai. 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

33
82019Quality minus junk. (2019). Pedersen, Lasse ; Asness, Clifford S ; Frazzini, Andrea. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9470-2.

Full description at Econpapers || Download paper

32
92016The role of the media in disseminating insider-trading news. (2016). Skinner, Douglas J ; Rogers, Jonathan L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2.

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30
102017Corporate 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

30
112020Entropy-balanced accruals. (2020). Schonberger, Bryce ; McMullin, Jeff L. 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

30
122018Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Dehaan, ED ; Blankespoor, Elizabeth ; Zhu, Christina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2.

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28
132017Has goodwill accounting gone bad?. (2017). Sloan, Richard G ; Li, Kevin K. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9401-7.

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27
142017Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0.

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27
152016Taste, information, and asset prices: implications for the valuation of CSR. (2016). Heinle, Mirko S ; Friedman, Henry L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x.

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24
162016Accruals 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

23
172018Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Seybert, Nicholas ; Ham, Charles ; Wang, Sean. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x.

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23
182017Corporate bankruptcy prediction: a high dimensional analysis. (2017). Jones, Stewart. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9407-1.

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22
192017The effect of financial reporting quality on corporate dividend policy. (2017). Ramalingegowda, Santhosh ; Koo, David S ; Yu, Yong. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3.

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22
202017Bank earnings and regulatory capital management using available for sale securities. (2017). Gomez-Biscarri, Javier ; Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y.

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22
212017The internet as an information intermediary. (2017). Thornock, Jacob R ; Drake, Michael S ; Twedt, Brady J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1.

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22
222017The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Maydew, Edward L ; Hanlon, Michelle ; Saavedra, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y.

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21
232017Shareholder activism and voluntary disclosure. (2017). Schoenfeld, Jordan ; Bourveau, Thomas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0.

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20
242018The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior. (2018). McNichols, Maureen F ; Beaver, William H ; Wang, Zach Z. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9417-z.

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19
252021Mandatory 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.

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18
262020Policy uncertainty and loan loss provisions in the banking industry. (2020). Saffar, Walid ; Ng, Jeffrey ; Zhang, Janus Jian. 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

18
272016Political contributions and analyst behavior. (2016). Law, Kelvin K. F. ; Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9.

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18
282018Consequences of adopting an expanded auditor’s report in the United Kingdom. (2018). Minutti-Meza, Miguel ; Gutierrez, Elizabeth ; Vulcheva, Maria ; Tatum, Kay W. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9464-0.

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16
292018Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Cuny, Christine ; Burks, Jeffrey J ; Granja, Joo ; Gerakos, Joseph. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1.

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16
302018Do firms underreport information on cyber-attacks? Evidence from capital markets. (2018). Livne, Tsafrir ; Amir, Eli ; Levi, Shai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9452-4.

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15
312020Investor relations and IPO performance. (2020). HASAN, IFTEKHAR ; Chahine, Salim ; Mazboudi, Mohamad ; Colak, Gonul. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09526-8.

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15
322016Limited attention, statement of cash flow disclosure, and the valuation of accruals. (2016). Teoh, Siew Hong ; Miao, Bin ; Zhu, Zinan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9357-z.

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15
332016Accounting-based downside risk, cost of capital, and the macroeconomy. (2016). Konchitchki, Yaniv ; Wu, Feng ; Luo, Yan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9338-7.

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14
342017A theory of risk disclosure. (2017). Smith, Kevin C ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2.

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14
352018Corporate tax avoidance: data truncation and loss firms. (2018). Sansing, Richard ; Henry, Erin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9448-0.

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14
362016Tests of investor learning models using earnings innovations and implied volatilities. (2016). Papadakis, George ; Neururer, Thaddeus ; Riedl, Edward J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-015-9348-5.

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13
372017Management forecasts and the cost of equity capital: international evidence. (2017). Myers, Linda A ; Cao, Ying ; Yang, Yong George ; Tsang, Albert. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5.

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13
382017Uncertainty and debt covenants. (2017). Demerjian, Peter R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9409-z.

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13
392016Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components. (2016). Causholli, Monika ; Bratten, Brian ; Khan, Urooj. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9346-7.

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13
402016What do accruals tell us about future cash flows?. (2016). Clinch, Greg ; Barth, Mary E ; Israeli, Doron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9360-4.

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13
412018Societal trust and corporate tax avoidance. (2018). Kanagaretnam, Kiridaran ; Lobo, Gerald ; Lim, Chee Yeow ; Lee, Jimmy. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9466-y.

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12
422017The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure. (2017). Gavious, Ilanit ; Chen, Ester ; Lev, Baruch. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9399-x.

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12
432017The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality. (2017). Myers, Linda A ; Chi, Wuchun ; Xie, Hong ; Omer, Thomas C. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9376-9.

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12
442017Go before the whistle blows: an empirical analysis of director turnover and financial fraud. (2017). Wu, Haibin ; Kim, Jeong-Bon ; Gao, Yanmin ; Tsang, Desmond. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9381-z.

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12
452019Overconfidence and Corporate Tax Policy. (2019). Gaertner, Fabio B ; Chyz, James A ; Watson, Luke ; Kausar, Asad. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:3:d:10.1007_s11142-019-09494-z.

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11
462017Flexibility in cash-flow classification under IFRS: determinants and consequences. (2017). Jørgensen, Bjørn ; Gordon, Elizabeth A ; Linthicum, Cheryl L ; Jorgensen, Bjorn N ; Henry, Elaine. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9387-1.

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11
472016Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling. (2016). Segal, Dan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9366-y.

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11
482018Managerial incentives, options, and cost-structure choices. (2018). Levi, Shai ; Aboody, David ; Weiss, Dan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9432-0.

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11
492019The effect of major customer concentration on firm profitability: competitive or collaborative?. (2019). Liang, Chuchu ; Hui, Kai Wai ; Yeung, Eric P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9469-8.

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10
502016How do CEO incentives affect corporate tax planning and financial reporting of income taxes?. (2016). Robinson, John R ; Powers, Kathleen ; Stomberg, Bridget. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9350-6.

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10
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12017The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Miller, Brian P ; Bonsall, Samuel B. 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

48
22016A review of the IFRS adoption literature. (2016). Li, X I ; de George, Emmanuel T ; Shivakumar, Lakshmanan. 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

45
32016Seeing is believing: analysts’ corporate site visits. (2016). Du, Fei ; Cheng, Qiang ; Wang, Yutao. 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

37
42017Military experience and corporate tax avoidance. (2017). Law, Kelvin K. F. ; 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

32
52020Entropy-balanced accruals. (2020). Schonberger, Bryce ; McMullin, Jeff L. 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

30
62018Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Karpoff, Jonathan ; Amiram, Dan ; Sloan, Richard ; 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

29
72019Quality minus junk. (2019). Pedersen, Lasse ; Asness, Clifford S ; Frazzini, Andrea. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9470-2.

Full description at Econpapers || Download paper

28
82017Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Israeli, Doron ; Sridharan, Suhas A ; Charles, . 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

26
92017Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0.

Full description at Econpapers || Download paper

23
102016The benefits of specific risk-factor disclosures. (2016). Hu, Danqi ; Hope, Ole-Kristian ; Lu, Hai. 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

22
112018Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Dehaan, ED ; Blankespoor, Elizabeth ; Zhu, Christina. 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
122016Accruals 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

20
132018Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Seybert, Nicholas ; Ham, Charles ; Wang, Sean. 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

20
142016The role of the media in disseminating insider-trading news. (2016). Skinner, Douglas J ; Rogers, Jonathan L. 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

20
152017Has goodwill accounting gone bad?. (2017). Sloan, Richard G ; Li, Kevin K. 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

18
162021Mandatory 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

18
172020Policy uncertainty and loan loss provisions in the banking industry. (2020). Saffar, Walid ; Ng, Jeffrey ; Zhang, Janus Jian. 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

18
182017The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Maydew, Edward L ; Hanlon, Michelle ; Saavedra, Daniel. 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

18
192017Corporate 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

17
202016Taste, information, and asset prices: implications for the valuation of CSR. (2016). Heinle, Mirko S ; Friedman, Henry L. 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

16
212017The effect of financial reporting quality on corporate dividend policy. (2017). Ramalingegowda, Santhosh ; Koo, David S ; Yu, Yong. 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

16
222017Corporate 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

16
232018Consequences of adopting an expanded auditor’s report in the United Kingdom. (2018). Minutti-Meza, Miguel ; Gutierrez, Elizabeth ; Vulcheva, Maria ; Tatum, Kay W. 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

15
242020Investor relations and IPO performance. (2020). HASAN, IFTEKHAR ; Chahine, Salim ; Mazboudi, Mohamad ; Colak, Gonul. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09526-8.

Full description at Econpapers || Download paper

15
252017Shareholder activism and voluntary disclosure. (2017). Schoenfeld, Jordan ; Bourveau, Thomas. 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
262018Corporate tax avoidance: data truncation and loss firms. (2018). Sansing, Richard ; Henry, Erin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9448-0.

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14
272018The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior. (2018). McNichols, Maureen F ; Beaver, William H ; Wang, Zach Z. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9417-z.

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14
282018Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Cuny, Christine ; Burks, Jeffrey J ; Granja, Joo ; Gerakos, Joseph. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1.

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292018Do firms underreport information on cyber-attacks? Evidence from capital markets. (2018). Livne, Tsafrir ; Amir, Eli ; Levi, Shai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9452-4.

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14
302017Bank earnings and regulatory capital management using available for sale securities. (2017). Gomez-Biscarri, Javier ; Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y.

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12
312016Political contributions and analyst behavior. (2016). Law, Kelvin K. F. ; Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9.

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322018Societal trust and corporate tax avoidance. (2018). Kanagaretnam, Kiridaran ; Lobo, Gerald ; Lim, Chee Yeow ; Lee, Jimmy. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9466-y.

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11
332017A theory of risk disclosure. (2017). Smith, Kevin C ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2.

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342016Tests of investor learning models using earnings innovations and implied volatilities. (2016). Papadakis, George ; Neururer, Thaddeus ; Riedl, Edward J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-015-9348-5.

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352018Managerial incentives, options, and cost-structure choices. (2018). Levi, Shai ; Aboody, David ; Weiss, Dan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9432-0.

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362019Overconfidence and Corporate Tax Policy. (2019). Gaertner, Fabio B ; Chyz, James A ; Watson, Luke ; Kausar, Asad. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:3:d:10.1007_s11142-019-09494-z.

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372017The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure. (2017). Gavious, Ilanit ; Chen, Ester ; Lev, Baruch. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9399-x.

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382017Uncertainty and debt covenants. (2017). Demerjian, Peter R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9409-z.

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392019The effect of major customer concentration on firm profitability: competitive or collaborative?. (2019). Liang, Chuchu ; Hui, Kai Wai ; Yeung, Eric P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9469-8.

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402017The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality. (2017). Myers, Linda A ; Chi, Wuchun ; Xie, Hong ; Omer, Thomas C. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9376-9.

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412018Defining, measuring, and modeling accruals: a guide for researchers. (2018). Sloan, Richard ; Larson, Chad R ; Giedt, Jenny Zha. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9457-z.

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422017Management forecasts and the cost of equity capital: international evidence. (2017). Myers, Linda A ; Cao, Ying ; Yang, Yong George ; Tsang, Albert. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5.

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432021Does 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.

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442017The internet as an information intermediary. (2017). Thornock, Jacob R ; Drake, Michael S ; Twedt, Brady J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1.

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452017Go before the whistle blows: an empirical analysis of director turnover and financial fraud. (2017). Wu, Haibin ; Kim, Jeong-Bon ; Gao, Yanmin ; Tsang, Desmond. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9381-z.

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462016Limited attention, statement of cash flow disclosure, and the valuation of accruals. (2016). Teoh, Siew Hong ; Miao, Bin ; Zhu, Zinan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9357-z.

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472016Accounting-based downside risk, cost of capital, and the macroeconomy. (2016). Konchitchki, Yaniv ; Wu, Feng ; Luo, Yan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9338-7.

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9
482020The effects of MiFID II on sell-side analysts, buy-side analysts, and firms. (2020). Hope, Ole-Kristian ; Fang, Bingxu ; Moldovan, Rucsandra ; Huang, Zhongwei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09545-w.

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492017Flexibility in cash-flow classification under IFRS: determinants and consequences. (2017). Jørgensen, Bjørn ; Gordon, Elizabeth A ; Linthicum, Cheryl L ; Jorgensen, Bjorn N ; Henry, Elaine. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9387-1.

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502020Machine 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.

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Citing documents used to compute impact factor: 136
YearTitle
2021Goodwill impairment and CEO overconfidence. (2021). Wang, Hongxia ; Ngo, Thanh ; Killins, Robert. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:29:y:2021:i:c:s2214635021000034.

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2021Country-specific drivers of the value relevance of goodwill impairment losses. (2021). Georgiou, George ; Alshehabi, Ahmad ; Ala, Alessandro S ; Sala, Alessandro. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000094.

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2021Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement. (2021). Paugam, Luc ; Lobo, Gerald J ; Filip, Andrei. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:36-69.

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2021Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?. (2021). Sagitova, Roza ; Hussainey, Khaled ; Lawati, Hidaya. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:57:y:2021:i:2:d:10.1007_s11156-020-00955-0.

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2021Measuring institutional trading costs and the implications for finance research: The case of tick size reductions. (2021). Liu, Tingting ; Irvine, Paul J ; Eaton, Gregory W. In: Journal of Financial Economics. RePEc:eee:jfinec:v:139:y:2021:i:3:p:832-851.

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2021Stock liquidity and default risk around the world. (2021). Huang, Allen ; Liu, Benjamin ; Ali, Searat ; Duong, Huu Nhan ; Nadarajah, Sivathaasan. In: Journal of Financial Markets. RePEc:eee:finmar:v:55:y:2021:i:c:s1386418120300665.

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2021Financial constraints and future tax outcome volatility. (2021). Shu, Sydney Qing ; Omer, Thomas C ; Akamah, Herita T. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:637-665.

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2021Minimum tick size reduction and stock liquidity: lessons from the Warsaw Stock Exchange. (2021). Stereczak, Szymon. In: Bank i Kredyt. RePEc:nbp:nbpbik:v:52:y:2021:i:6:p:545-576.

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2021Does litigation change managers’ 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.

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2021.

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2021Alpha enhancement in global equity markets with ESG overlay on factor-based investment strategies. (2021). Mohanty, Odette ; Ivanof, Mike . In: Risk Management. RePEc:pal:risman:v:23:y:2021:i:3:d:10.1057_s41283-021-00075-6.

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2021The Evolving Causal Structure of Equity Risk Factors. (2021). BONCHI, FRANCESCO ; Bajardi, Paolo ; D'Acunto, Gabriele ; de Francisci, Gianmarco. In: Papers. RePEc:arx:papers:2111.05072.

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2021How to build a factor portfolio: Does the allocation strategy matter?. (2021). Wendt, Viktoriasophie ; Drobetz, Wolfgang ; Dichtl, Hubert. In: European Financial Management. RePEc:bla:eufman:v:27:y:2021:i:1:p:20-58.

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2021The Perception of Dependence, Investment Decisions, and Stock Prices. (2021). Weber, Martin ; Ungeheuer, Michael. In: Journal of Finance. RePEc:bla:jfinan:v:76:y:2021:i:2:p:797-844.

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2021Asset Pricing and Sports Betting. (2021). Moskowitz, Tobias J. In: Journal of Finance. RePEc:bla:jfinan:v:76:y:2021:i:6:p:3153-3209.

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2021Portfolios of actively managed mutual funds. (2021). Riley, Timothy B. In: The Financial Review. RePEc:bla:finrev:v:56:y:2021:i:2:p:205-230.

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2021Hedge fund portfolio selection with fund characteristics. (2021). Kahra, Hannu ; Kauppila, Mikko ; Joenvaara, Juha. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:132:y:2021:i:c:s0378426621001916.

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2021Predicting stock returns from the pricing and mispricing of accounting fundamentals. (2021). Walkshausl, Christian. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:81:y:2021:i:c:p:253-260.

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2021The quality premium with leverage and liquidity constraints. (2021). Rubio, Gonzalo ; Gonzalez-Urteaga, Ana. In: International Review of Financial Analysis. RePEc:eee:finana:v:75:y:2021:i:c:s1057521921000429.

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2021Spectral factor models. (2021). Tamoni, Andrea ; Lo, Andrew W ; Chaudhuri, Shomesh E ; Bandi, Federico M. In: Journal of Financial Economics. RePEc:eee:jfinec:v:142:y:2021:i:1:p:214-238.

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2021Decomposing anomalies. (2021). Li, BO ; Boubaker, Sabri ; Zhang, Yifan ; Liu, Zhenya. In: Economics Letters. RePEc:eee:ecolet:v:202:y:2021:i:c:s0165176521001129.

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2021Factors and risk premia in individual international stock returns. (2021). Scaillet, Olivier ; Chaieb, Ines ; Langlois, Hugues. In: Journal of Financial Economics. RePEc:eee:jfinec:v:141:y:2021:i:2:p:669-692.

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2021Lucky factors. (2021). Harvey, Campbell R ; Liu, Yan. In: Journal of Financial Economics. RePEc:eee:jfinec:v:141:y:2021:i:2:p:413-435.

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2021Modeling and analysis of the effect of COVID-19 on the stock price: V and L-shape recovery. (2021). Prakash, OM ; Nurujjaman, MD ; Rai, Anish ; Mahata, Ajit. In: Physica A: Statistical Mechanics and its Applications. RePEc:eee:phsmap:v:574:y:2021:i:c:s0378437121002806.

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2021Enhanced factor investing in the Korean stock market. (2021). Kim, Saejoon. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:67:y:2021:i:c:s0927538x21000652.

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2021Quest for a parsimonious factor model in the wake of quality-minus-junk, misvaluation and Fama-French-six factors. (2021). Ulku, Numan ; Ali, Fahad. In: Finance Research Letters. RePEc:eee:finlet:v:41:y:2021:i:c:s1544612320316615.

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2021Voluntary disclosure when private information and disclosure costs are jointly determined. (2021). Kim, Jungmin ; Verrecchia, Robert E ; Taylor, Daniel J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09601-z.

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2021Diversify or concentrate: The impact of customer concentration on corporate social responsibility. (2021). Zhou, Honggeng ; Zhu, Minghao. In: International Journal of Production Economics. RePEc:eee:proeco:v:240:y:2021:i:c:s0925527321001900.

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2021Customer concentration and M&A performance. (2021). Li, Haoyu ; Dong, Yizhe. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001425.

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2021The effects of managerial ability on firm performance and the mediating role of capital structure: evidence from Taiwan. (2021). Kweh, Qian Long ; Lu, Wen-Min ; Tebourbi, Imen ; Kiong, Irene Wei. In: Financial Innovation. RePEc:spr:fininn:v:7:y:2021:i:1:d:10.1186_s40854-021-00320-7.

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2021Governments as customers: Exploring the effects of government customers on supplier firms’ information quality. (2021). Garg, Mukesh ; Huang, Tingchiao ; Chen, Chen ; Khedmati, Mehdi. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1630-1667.

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2021Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance. (2021). Wu, Yuchen ; Sureth, Caren ; Safaei, Reyhaneh ; Eberhartinger, Eva. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:267.

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2021Gendering merit: How the discourse of merit in diversity disclosures supports the gendered status quo on Canadian corporate boards. (2021). McIlkenny, Philip ; McConomy, Bruce ; Bujaki, Merridee ; Ben-Amar, Walid. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:75:y:2021:i:c:s1045235420300204.

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2021The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement. (2021). Leventis, Stergios ; Koulikidou, Kleopatra ; Chantziaras, Antonios. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300604.

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2021Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals. (2021). Ghio, Alessandro ; Ferramosca, Silvia ; Cohen, Nava ; Andreicovici, Ionela. In: Journal of Business Ethics. RePEc:kap:jbuset:v:172:y:2021:i:2:d:10.1007_s10551-020-04475-8.

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2021Common Institutional Ownership and Earnings Management. (2021). Yu, Yong ; Utke, Steven ; Ramalingegowda, Santhosh. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:208-241.

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2021Financial misconduct and employee mistreatment: evidence from wage theft. (2021). Raghunandan, Aneesh. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:109863.

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2021Financial misconduct and employee mistreatment: Evidence from wage theft. (2021). Raghunandan, Aneesh. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09602-y.

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2021Economic 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.

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2021The influence of the deregulation of short?selling on related?party transactions: Evidence from China. (2021). Zhou, Donghua ; Tian, Gary ; Jiang, Haiyan. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:5-6:p:1022-1056.

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2021Public-sector pension plans and the discount rate assumption: The role of political incentives. (2021). Naughton, James P ; Bagchi, Sutirtha. In: Economics Letters. RePEc:eee:ecolet:v:204:y:2021:i:c:s0165176521001919.

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2021Doing good when doing well: evidence on real earnings management. (2021). Hadlock, Charles J ; Grieser, William ; Pierce, Joshua R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09610-y.

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2021Stop the presses! Or wait, we might need them: Firm responses to local newspaper closures and layoffs. (2021). White, Roger M ; Stice, Han ; Kim, Min. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001577.

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2021.

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2021Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment. (2021). Koppers, Sebastian ; Ferguson, Patrick J ; Eyring, Henry. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:657-711.

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2021Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment. (2021). Gomez, Enrique ; Christensen, Theodore E ; Pan, Jing ; Ma, Matthew. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09564-7.

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2021Measuring credit risk using qualitative disclosure. (2021). Jennings, Jared ; Donovan, John ; Lee, Joshua ; Koharki, Kevin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09575-4.

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2021Local political corruption and Firms non-GAAP reporting. (2021). Xinyu, Yang ; Yi, Louise ; Jiang, Xuejun ; Chen, Xia. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001930.

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2021Does the use of non?GAAP earnings in compensation contracts lead to excessive CEO compensation? Efficient contracting versus managerial power. (2021). Yang, Yong George ; Kyung, Hangsoo. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:5-6:p:841-868.

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2021Tax-motivated profit shifting in big 4 networks: Evidence from Europe. (2021). Spence, Crawford ; Blaylock, Bradley ; Elemes, Anastasios. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:95:y:2021:i:c:s036136822100043x.

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2021Trade credit and cost stickiness. (2021). Habib, Ahsan ; Dcosta, Mabel. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:1:p:1139-1179.

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2021Asymmetric Inventory Management and the Direction of Sales Changes†. (2021). Yang, Daniel G ; Lee, Woojong ; Jung, Taejin ; Hwang, Iny. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:676-706.

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2021Financial constraints and asymmetric cost behavior. (2021). Uddin, Md Borhan ; Habib, Ahsan ; Dcosta, Mabel. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:1:d:10.1007_s00187-021-00314-7.

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2021The use of adjusted earnings in performance evaluation. (2021). Li, Valerie ; Curtis, Asher ; Patrick, Paige H. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:4:d:10.1007_s11142-021-09580-1.

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2021Cost shielding in executive bonus plans. (2021). Tsui, David ; Kepler, John D ; Gipper, Brandon ; Bloomfield, Matthew. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s0165410121000434.

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2021Cash-based bonus plans as a strategic communication, coordination and commitment mechanism. (2021). Bushman, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s0165410121000628.

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2021.

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2021Does capital market drive corporate investment efficiency? Evidence from equity lending supply. (2021). Xu, Bin ; Wu, Yuliang ; Tsai, Hsin-Ju Stephie. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001644.

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2021Anonymous Equity Research. (2021). Kim, Eunjee ; Dyer, Travis. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:575-611.

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2021Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?. (2021). Bilicka, Katarzyna ; Seregni, Carol ; Casi-Eberhard, Elisa. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9030.

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2021How do investors value the publication of tax information? Evidence from the European public country-by-country reporting. (2021). Weck, Stefan ; Spengel, Christoph ; Muller, Raphael. In: ZEW Discussion Papers. RePEc:zbw:zewdip:21077.

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2021The Relationship between CEO Psychological Biases, Corporate Governance and Corporate Social Responsibility. (2021). Salhi, Bassem. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:7:p:317-:d:591441.

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2021Financial reporting under economic policy uncertainty. (2021). Ozili, Peterson K. In: MPRA Paper. RePEc:pra:mprapa:105089.

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2021Loan loss provisioning of US banks: Economic policy uncertainty and discretionary behavior. (2021). Demir, Ender ; Ozili, Peterson ; Danisman, Gamze Ozturk. In: International Review of Economics & Finance. RePEc:eee:reveco:v:71:y:2021:i:c:p:923-935.

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2021How economic policy uncertainty affects the cost of raising equity capital: Evidence from seasoned equity offerings. (2021). John, K C ; Saffar, Walid ; Chan, Yue-Cheong . In: Journal of Financial Stability. RePEc:eee:finsta:v:53:y:2021:i:c:s1572308920301443.

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2021Economic uncertainty and its spillover networks: Evidence from the Asia-Pacific countries. (2021). Chen, Hao ; Ding, Saijie ; Tang, Wenjin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:67:y:2021:i:c:s0927538x21000469.

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2021Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions. (2021). Ow, Kevin ; Ranasinghe, Tharindra ; Lim, Chu Yeong ; Jutasompakorn, Pearpilai . In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000138.

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2021Economic policy uncertainty and bank stability: Does bank regulation and supervision matter in major European economies?. (2021). Nguyen, Thanh Cong. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:74:y:2021:i:c:s1042443121001062.

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2021Economic policy uncertainty and bank stability: Threshold effect of institutional quality and competition. (2021). Zhao, Zhongxiu ; Bakhsh, Satar ; Jiang, Ping ; Shabir, Mohsin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:68:y:2021:i:c:s0927538x21001177.

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2021Economic uncertainty and bank stability: Conventional vs. Islamic banking. (2021). TARAZI, Amine ; Demir, Ender ; Bilgin, Mehmet ; Danisman, Gamze Ozturk. In: Journal of Financial Stability. RePEc:eee:finsta:v:56:y:2021:i:c:s157230892100070x.

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2021Does economic policy uncertainty drive the initiation of corporate lobbying?. (2021). Saffar, Walid ; Lin, Ji-Chai ; Shang, Longfei. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001759.

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2021Does oil price aggravate the impact of economic policy uncertainty on bank performance in India?. (2021). Tripe, David ; Nghiem, Son ; Thien, Thanh Pham. In: Energy Economics. RePEc:eee:eneeco:v:104:y:2021:i:c:s0140988321004072.

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2021.

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2021IFRS adoption and stock misvaluation: Implication to Korea discount. (2021). Lee, Woo-Jong ; Kim, Yewon ; Cho, Meeok. In: Research in International Business and Finance. RePEc:eee:riibaf:v:58:y:2021:i:c:s027553192100115x.

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2021The effect of uncertainty on the formulation of strategies: a study of selected Indian organizations. (2021). Bhattacharya, Arabinda ; Sarkar, Dev Narayan ; Kundu, Amit. In: SN Business & Economics. RePEc:spr:snbeco:v:1:y:2021:i:1:d:10.1007_s43546-020-00010-z.

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2021The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation. (2021). Sun, Estelle Y. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:242-275.

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2021Digitalization of economy is the key factor behind fourth industrial revolution: How G7 countries are overcoming with the financing issues?. (2021). Tan, Zhixiong ; Ameen, Anam ; Shaheen, Riffat ; Gen, Sema Yilmaz ; Musibau, Hammed Oluwaseyi ; Yuan, Shengjun. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:165:y:2021:i:c:s0040162520313597.

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2021The innovation consequences of mandatory patent disclosures. (2021). Valentine, Kristen ; Kim, Jinhwan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410120300835.

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2021Major shareholders’ trust and market risk: Substituting weak institutions with trust. (2021). Batten, Jonathan ; Aysan, Ahmet ; Chantziaras, Antonios ; Abdelsalam, Omneya. In: Journal of Corporate Finance. RePEc:eee:corfin:v:66:y:2021:i:c:s0929119920302285.

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2021Public relations expenditure, media tone, and regulatory decisions. (2021). Tian, Gary Gang ; Wu, Yanling. In: Journal of Corporate Finance. RePEc:eee:corfin:v:66:y:2021:i:c:s0929119920302376.

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2021Wall Street analysts as investor relations officers. (2021). Moldovan, Rucsandra ; Huang, Zhongwei ; Hope, Ole-Kristian. In: Journal of Corporate Finance. RePEc:eee:corfin:v:67:y:2021:i:c:s0929119921000134.

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2021M&As and political uncertainty: Evidence from the 2016 US presidential election. (2021). El-Helaly, Moataz ; Dbouk, Wassim ; Chahine, Salim. In: Journal of Financial Stability. RePEc:eee:finsta:v:54:y:2021:i:c:s1572308921000255.

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2021Tournament incentives and IPO failure risk. (2021). Loukopoulos, Georgios ; Gounopoulos, Dimitrios ; Colak, Gonul. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:130:y:2021:i:c:s0378426621001527.

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2021Underwriter reputation and IPO underpricing: The role of institutional investors in the Chinese growth enterprise market. (2021). Dai, Tiantian ; Zhu, Baohua ; Ning, Lutao ; Mallick, Sushanta. In: International Review of Financial Analysis. RePEc:eee:finana:v:78:y:2021:i:c:s1057521921002763.

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2021COVID-19: Fear of pandemic and short-term IPO performance. (2021). Saha, Pritam ; Mazumder, Sharif. In: Finance Research Letters. RePEc:eee:finlet:v:43:y:2021:i:c:s1544612321000581.

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2021Uncertainty, prospectus content, and the pricing of initial public offerings. (2021). Srinivasan, Raji ; Parrino, Robert ; Crain, Nicholas. In: Journal of Empirical Finance. RePEc:eee:empfin:v:64:y:2021:i:c:p:160-182.

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2021Financial reporting incentives, earnings management, and tax avoidance in SMEs. (2021). Yague, Jose ; Sanchezballesta, Juan Pedro ; Juan Pedro Sanchez Ballesta, . In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:7-8:p:1404-1433.

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2021Peer effects in corporate disclosure decisions. (2021). Seo, Hojun. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:1:s0165410120300665.

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2021Evidence of an increasing trend in earnings surprises over the past two decades: The role of positive manager?initiated non?GAAP adjustments. (2021). Lont, David H ; Griffin, Paul A. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1525-1559.

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2021Textual classification of SEC comment letters. (2021). Ryans, James P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09565-6.

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2021The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences. (2021). Ramasubramanian, Hari ; Krishnan, Ranjani ; Heese, Jonas. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:1:s0165410120300598.

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2021Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors. (2021). Pham, Anh Viet ; Cao, Viet Nga. In: Journal of Corporate Finance. RePEc:eee:corfin:v:68:y:2021:i:c:s0929119921000353.

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2021State 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.

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2021A Focus on Ethical Value under the Vision of Leadership, Teamwork, Effective Communication and Productivity. (2021). Ravina-Ripoll, Rafael ; Galvan-Vela, Esthela ; Mercader, Victor ; Gh, Cristina Raluca. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:11:p:522-:d:670073.

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2021Does revenue-expense matching play a differential role in analysts’ earnings and revenue forecasts?. (2021). Kim, Sangwan. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000597.

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2021What Information in Financial Statements Could Be Used to Predict the Risk of Equity Investment?. (2021). Liu, Min. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:8:p:365-:d:610359.

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2021Distress risk puzzle and analyst forecast optimism. (2021). Sophia, W H ; Kenneth, K C. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:57:y:2021:i:2:d:10.1007_s11156-020-00950-5.

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2021A review of the Post-Earnings-Announcement Drift. (2021). Fink, Josef. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:29:y:2021:i:c:s2214635020303750.

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2021Rest in Peace Post-Earnings Announcement Drift. (2021). Martineau, Charles . In: SocArXiv. RePEc:osf:socarx:z7k3p.

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2021PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*. (2021). Raman, K K ; Lundstrom, Nathan G ; Khurana, Inder K. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:376-411.

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2021Information asymmetry, risk aversion and R&D subsidies: Effect-size heterogeneity and policy conundrums. (2021). Ugur, Mehmet ; Trushin, Eshref. In: Greenwich Papers in Political Economy. RePEc:gpe:wpaper:32224.

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2021Is all disaggregation good for investors? Evidence from earnings announcements. (2021). Marshall, Nathan T ; Holzman, Eric R ; Yohn, Teri Lombardi ; Schroeder, Joseph H. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09566-5.

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2021The dark side of CEO social capital: Evidence from real earnings management and future operating performance. (2021). Griffin, Paul A ; Ryou, Ji Woo ; Liu, Yun ; Hong, Hyun A. In: Journal of Corporate Finance. RePEc:eee:corfin:v:68:y:2021:i:c:s0929119921000419.

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2021Are banks really special? Evidence from a natural experiment. (2021). Shi, Jing ; Nguyen, Justin Hung. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:72:y:2021:i:c:s104244312100055x.

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2021Political corruption and Corporate Social Responsibility (CSR). (2021). Kryzanowski, Lawrence ; Hossain, Ashrafee Tanvir. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:31:y:2021:i:c:s2214635021000824.

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2021Chief Executive Officer power and Corporate Sexual Orientation Equality. (2021). Masum, Abdullah Al ; Singhvi, Meghna ; al Masum, Abdullah ; Hossain, Ashrafee ; Brodmann, Jennifer. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:31:y:2021:i:c:s2214635021000873.

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2021CEO Network Centrality and the Likelihood of Financial Reporting Fraud. (2021). Mazboudi, Mohamad ; Hasan, Iftekhar ; Fang, Yiwei ; Chahine, Salim. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:4:p:654-678.

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2021Does stock market liberalisation restrain corporate financialisation?. (2021). Li, Ziyang ; Yao, Mengchao ; Zhu, Yanyan ; Ying, Qianwei. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:5:p:6263-6294.

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2021The impact of the input level of information system audit on the audit quality: Korean evidence. (2021). Kim, Wonsin ; Lee, Sunhwa ; Gu, Bong. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:43:y:2021:i:c:s146708952100035x.

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2021Corporate integrity and hostile takeover threats: Evidence from machine learning and “CEO luck”. (2021). Chaivisuttangkun, Sirithida ; Jiraporn, Pornsit ; Chatjuthamard, Pattanaporn ; Ongsakul, Viput. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:32:y:2021:i:c:s2214635021001234.

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2021Hedge funds and their prime broker analysts. (2021). Teo, Melvyn ; Kulchania, Manoj ; Chung, Sung Gon. In: Journal of Empirical Finance. RePEc:eee:empfin:v:62:y:2021:i:c:p:141-158.

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2021Regulation and stock market quality: The impact of MiFID II provision on research unbundling. (2021). Petrella, Giovanni ; Anselmi, Giulio. In: International Review of Financial Analysis. RePEc:eee:finana:v:76:y:2021:i:c:s1057521921001265.

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2021Should information be sold separately? Evidence from MiFID II. (2021). Mota, Lira ; Guo, Yifeng. In: Journal of Financial Economics. RePEc:eee:jfinec:v:142:y:2021:i:1:p:97-126.

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2021Impact of MiFID II on the Market Volatility—Analysis on Some Developed and Emerging European Stock Markets. (2021). Milo, Marius Cristian. In: Laws. RePEc:gam:jlawss:v:10:y:2021:i:3:p:55-:d:585793.

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2021Political connections and media slant. (2021). Faff, Robert ; Yu, Xin ; Guo, Shijun. In: International Review of Economics & Finance. RePEc:eee:reveco:v:74:y:2021:i:c:p:58-80.

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2021Shareholder monitoring and discretionary disclosure. (2021). Schoenfeld, Jordan ; Nagar, Venky. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000379.

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2021Disclosure by firms under voting pressure. (2021). Wang, Xianjue. In: International Review of Financial Analysis. RePEc:eee:finana:v:78:y:2021:i:c:s1057521921002234.

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2021A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters. (2021). Skinner, Nicole A ; Pawliczek, Andrea ; Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09603-x.

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2021Earnings Management in Frontier Market: Do Institutional Settings Matter?. (2021). Safari, Maryam ; Yapa, Prem ; Martens, Wil. In: Economies. RePEc:gam:jecomi:v:9:y:2021:i:1:p:17-:d:493355.

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2021Water disclosure and financial reporting quality for social changes: Empirical evidence from China. (2021). Zhang, Miaomiao ; Su, Kun ; Liu, Chengyun. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:166:y:2021:i:c:s0040162521000032.

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2021Does the life cycle affect earnings management and bankruptcy?. (2021). Tumpach, Milos ; Marousek, Josef ; Privara, Andrej ; Michalkova, Lucia ; Durana, Pavol. In: Oeconomia Copernicana. RePEc:pes:ieroec:v:12:y:2021:i:2:p:425-461.

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2021State Ownership and Accounting Quality: Evidence from State-Owned Enterprises in China. (2021). Uk, Seung ; Gong, YU. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:15:p:8659-:d:607595.

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2021Haste doesnt bring success: Top-down amplification of economic growth targets and enterprise overcapacity. (2021). Hu, May ; Hou, Qingsong ; Chen, Xia. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001814.

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2021Artificial Intelligence in Corporate Sustainability: Using LSTM and GRU for Going Concern Prediction. (2021). Chu, Chien-Chou ; Chi, Der-Jang. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:21:p:11631-:d:661439.

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2021Criminals, 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.

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2021Discontinued operations and analyst forecast accuracy. (2021). Rapley, Eric T ; Guragai, Binod ; Beyer, Brooke. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:57:y:2021:i:2:d:10.1007_s11156-021-00956-7.

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2021The Impact of Family Ownership on Quality and Disclosure of Internal Control in Pakistan. (2021). Ayub, Usman ; Noreen, Umara ; Jadoon, Imran Abbas ; Shahzadi, Naima ; Tahir, Muhammad. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:16:p:8755-:d:608981.

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2021Compensation disclosures and strategic commitment: Evidence from revenue-based pay. (2021). Bloomfield, Matthew J. In: Journal of Financial Economics. RePEc:eee:jfinec:v:141:y:2021:i:2:p:620-643.

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2021Asymmetric effects of voluntary disclosure on stock liquidity: evidence from 8?K filings. (2021). Kim, Robert ; Cho, Hyunkwon. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:1:p:803-846.

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2021Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8?Ks. (2021). Whipple, Benjamin C ; Twedt, Brady J ; Campbell, John L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:412-442.

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2021Heterogeneity in the information content of 8-K disclosures about private targets: Acquirer size and target significance. (2021). Kesici, Emre ; Das, Sougata ; Bayar, Onur. In: Global Finance Journal. RePEc:eee:glofin:v:48:y:2021:i:c:s1044028319303102.

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2021The power of firm fundamental information in explaining stock returns. (2021). Stoumbos, Robert ; Shao, Shuai ; Zhang, Frank X. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:4:d:10.1007_s11142-020-09572-7.

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2021Corporate site visits, private monitoring and fraud: Evidence from China. (2021). Chen, Xiaoqi ; Broadstock, David. In: Finance Research Letters. RePEc:eee:finlet:v:40:y:2021:i:c:s1544612320315944.

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2021Do site visits mitigate corporate fraudulence? Evidence from China. (2021). Tang, Songlian ; Feng, XU ; Su, Fei. In: International Review of Financial Analysis. RePEc:eee:finana:v:78:y:2021:i:c:s1057521921002611.

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Recent citations
Recent citations received in 2021

YearCiting document
2021Show Me the Money! Dividend Policy in Countries with Weak Institutions. (2021). Ellahie, Atif ; Kaplan, Zachary . In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:613-655.

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2021Strategic Withholding and Imprecision in Asset Measurement. (2021). Cianciaruso, Davide ; Cheynel, Edwige ; Bertomeu, Jeremy. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1523-1571.

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2021Truncating Optimism. (2021). Xie, Yifang ; Martin, Xiumin ; Kaplan, Zachary . In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1827-1884.

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2021Fiduciary duty or loyalty? Evidence from co-opted boards and corporate misconduct. (2021). Liu, Jia ; Baghdadi, Ghasan A ; Atawnah, Nader ; Zaman, Rashid. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001887.

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2021Media coverage and investment efficiency. (2021). Xing, LU ; Li, Donghui ; Xu, Weidong ; Gao, Xin. In: Journal of Empirical Finance. RePEc:eee:empfin:v:63:y:2021:i:c:p:270-293.

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2021Oil shocks and corporate payouts. (2021). Hasan, Mostafa Monzur ; Wong, Jin Boon. In: Energy Economics. RePEc:eee:eneeco:v:99:y:2021:i:c:s0140988321002218.

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2021Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation. (2021). Smith, Kevin C ; BEYER, ANNE . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000197.

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2021Cash-based bonus plans as a strategic communication, coordination and commitment mechanism. (2021). Bushman, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s0165410121000628.

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2021.

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2021Does the Disclosure of an Audit Engagement Partner’s 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.

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2021Trusting in the “Eye in the Sky”? Farmers’ and Auditors’ Perceptions of Drone Use in Environmental Auditing. (2021). Westbrooke, Victoria ; Lucock, Xiaomeng. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:23:p:13208-:d:690473.

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2021An Empirical Study on the Corporate Social Responsibility Regime in India: Pre-COVID and COVID Times. (2021). Agarwal, Sakshi ; Garg, Varun. In: Review of Market Integration. RePEc:sae:revmar:v:13:y:2021:i:2-3:p:124-153.

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2021Management forecasts of volatility. (2021). Ellahie, Atif ; Peng, Xiaoxia. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09567-4.

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2021Mandatory 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.

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2021The real effect of foreign exchange hedging on corporate innovation. (2021). Xia, Chongwu ; Zhang, Lei ; Yang, Chuyi. In: Journal of Futures Markets. RePEc:wly:jfutmk:v:41:y:2021:i:12:p:2046-2078.

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2021.

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2021Determinants and career consequences of early audit partner rotations. (2021). Leuz, Christian ; Hail, Luzi ; Gipper, Brandon. In: CFS Working Paper Series. RePEc:zbw:cfswop:676.

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Recent citations received in 2020

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

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

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

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2020.

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

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

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2020Stock compensation expense, cash flows, and inflated valuations. (2020). Bhojraj, Sanjeev. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09549-6.

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2020.

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Recent citations received in 2019

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

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2019A diagnostic criterion for approximate factor structure. (2019). Scaillet, Olivier ; Ossola, Elisa ; Gagliardini, Patrick. In: Journal of Econometrics. RePEc:eee:econom:v:212:y:2019:i:2:p:503-521.

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2019Asset pricing model uncertainty. (2019). Borup, Daniel. In: Journal of Empirical Finance. RePEc:eee:empfin:v:54:y:2019:i:c:p:166-189.

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2019Is that factor just lucky? Australian evidence. (2019). Huang, Ronghong ; Gaunt, Clive ; Cannavan, Damien ; Hoang, Khoa. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:57:y:2019:i:c:s0927538x1930304x.

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2019Insolvency Regimes and Firms Default Risk Under Economic Uncertainty and Shocks. (2019). Mohapatra, Sanket ; Gopalakrishnan, Balagopal. In: MPRA Paper. RePEc:pra:mprapa:96283.

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Recent citations received in 2018

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

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

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2018When are extreme daily returns not lottery? At earnings announcements!. (2018). Nguyen, Harvey ; Truong, Cameron. In: Journal of Financial Markets. RePEc:eee:finmar:v:41:y:2018:i:c:p:92-116.

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

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2018The effects of bank regulators and external auditors on loan loss provisions. (2018). Nicoletti, Allison . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:244-265.

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

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

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2018Is Narcissism Sustainable in CEO Leadership of State-Owned Enterprises?. (2018). Kim, Bong Hwan. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:7:p:2425-:d:157468.

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2018Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism. (2018). Fasan, Marco ; Marcon, Carlo . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:8:y:2018:i:3:p:209-223.

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

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2018Accounting research in China: commemorating the 40th anniversary of reform and opening up. (2018). Zhong, Kai ; Ye, Kangtao ; Wang, Huacheng. In: Frontiers of Business Research in China. RePEc:spr:fobric:v:12:y:2018:i:1:d:10.1186_s11782-018-0046-6.

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2018Manager-analyst conversations in earnings conference calls. (2018). Nagar, Venky ; Chen, Jason V ; Schoenfeld, Jordan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9453-3.

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