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Journal of Accounting Research / Wiley Blackwell

Citation Profile [Updated: 2024-03-05 07:42:34]
5 Years H Index
124
Impact Factor (IF)
1.39
5 Years IF
1.87
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 18 0
1985 0 71 893 0 38 0 1
1986 0 42 935 0 85 0 1
1987 0 24 959 0 87 0 1
1988 0 17 976 0 122 0
1989 0 31 1007 0 167 0 1
1990 0.17 0.11 0.16 0.15 35 1042 1019 166 166 48 8 185 28 0 2 0.06 0.05
1991 0.14 0.1 0.1 0.15 36 1078 2986 112 278 66 9 149 22 0 2 0.06 0.05
1992 0.11 0.11 0.13 0.12 30 1108 664 141 419 71 8 143 17 0 0 0.05
1993 0.12 0.13 0.15 0.18 27 1135 1375 169 588 66 8 149 27 0 0 0.06
1994 0.26 0.14 0.2 0.25 28 1163 1516 235 823 57 15 159 39 0 4 0.14 0.07
1995 0.24 0.22 0.24 0.31 34 1197 914 292 1115 55 13 156 48 0 4 0.12 0.1
1996 0.45 0.25 0.4 0.46 28 1225 1180 493 1608 62 28 155 71 0 4 0.14 0.12
1997 0.32 0.24 0.41 0.41 30 1255 1124 514 2122 62 20 147 60 0 5 0.17 0.11
1998 0.34 0.28 0.38 0.39 32 1287 1563 484 2606 58 20 147 57 0 1 0.03 0.13
1999 0.42 0.31 0.46 0.45 37 1324 1701 607 3214 62 26 152 69 0 6 0.16 0.15
2000 0.74 0.36 0.55 0.55 31 1355 2258 740 3956 69 51 161 89 0 7 0.23 0.16
2001 0.37 0.38 0.48 0.38 35 1390 1857 663 4620 68 25 158 60 0 1 0.03 0.17
2002 0.44 0.41 0.45 0.42 57 1447 3279 648 5269 66 29 165 70 0 4 0.07 0.21
2003 0.64 0.44 0.67 0.79 37 1484 2029 990 6260 92 59 192 152 117 11.8 16 0.43 0.22
2004 0.78 0.49 0.67 0.75 32 1516 1916 1016 7279 94 73 197 148 148 14.6 21 0.66 0.22
2005 0.7 0.51 0.77 0.86 27 1543 1731 1179 8471 69 48 192 165 18 1.5 11 0.41 0.23
2006 1.31 0.5 0.99 1.21 34 1577 2209 1552 10031 59 77 188 228 118 7.6 18 0.53 0.22
2007 1.28 0.46 1.08 1.27 36 1613 1735 1730 11766 61 78 187 237 163 9.4 12 0.33 0.2
2008 1.3 0.49 1.17 1.44 44 1657 2845 1937 13704 70 91 166 239 209 10.8 40 0.91 0.23
2009 1.3 0.48 1.2 1.34 40 1697 1882 2036 15743 80 104 173 232 146 7.2 35 0.88 0.24
2010 1.58 0.48 1.46 1.53 38 1735 1382 2541 18284 84 133 181 277 156 6.1 23 0.61 0.21
2011 1.33 0.52 1.3 1.54 39 1774 1293 2313 20597 78 104 192 296 214 9.3 11 0.28 0.24
2012 0.77 0.52 1.3 1.42 39 1813 1814 2359 22956 77 59 197 279 198 8.4 16 0.41 0.22
2013 1.28 0.56 1.56 1.6 39 1852 1024 2885 25841 78 100 200 319 181 6.3 20 0.51 0.24
2014 1.29 0.55 1.77 1.45 36 1888 871 3351 29192 78 101 195 282 187 5.6 12 0.33 0.23
2015 1.09 0.55 1.81 1.45 27 1915 1091 3457 32652 75 82 191 277 186 5.4 19 0.7 0.23
2016 1.49 0.53 1.94 1.78 32 1947 1245 3784 36438 63 94 180 321 250 6.6 44 1.38 0.21
2017 2.54 0.55 2.06 2.27 32 1979 697 4072 40510 59 150 173 393 131 3.2 16 0.5 0.21
2018 2.72 0.56 2.26 2.28 34 2013 516 4558 45068 64 174 166 379 181 4 21 0.62 0.24
2019 1.52 0.58 2.04 2.19 31 2044 261 4173 49243 66 100 161 352 229 5.5 13 0.42 0.23
2020 1.88 0.7 2.59 3.37 30 2074 228 5366 54611 65 122 156 526 140 2.6 20 0.67 0.33
2021 1.7 0.84 2.56 3.09 40 2114 136 5405 60019 61 104 159 491 236 4.4 12 0.3 0.31
2022 1.84 0.93 2.35 2.52 45 2159 76 5080 65099 70 129 167 421 239 4.7 14 0.31 0.28
2023 1.39 1.04 1.92 1.87 22 2181 6 4194 69293 85 118 180 337 61 1.5 7 0.32 0.28
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
11991EARNINGS 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.

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1641
21980FINANCIAL 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.

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1208
31968EMPIRICAL 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.

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1129
41966FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111.

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753
52000The 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.

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704
62008International 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.

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568
71984METHODOLOGICAL 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.

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567
82002Estimating 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.

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557
91989POST-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.

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541
102007Accounting 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.

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537
112004What 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.

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523
121994WHY 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.

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514
132008Mandatory 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.

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510
141968INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92.

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496
151993CROSS-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.

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489
162009Do 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.

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461
172001Toward 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.

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458
181980THE 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.

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431
191976CORPORATE 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.

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415
202006International 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.

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411
212000Corporate 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.

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392
221966FINANCIAL 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.

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390
232002Errors 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.

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389
241985DISCLOSURE OF NONPROPRIETARY INFORMATION. (1985). Dye, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:123-145.

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386
252016Textual 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.

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386
261999The 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.

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374
271999Have 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.

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347
282016The 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.

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325
292005The 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.

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306
302005The 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.

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292
312003Does Greater Firm‐Specific 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.

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285
321991TRADING 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.

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274
331991PORTFOLIO 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.

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265
341994SHAREHOLDER 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.

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264
352003ADRs, 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.

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263
362003Disclosure 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.

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261
371999On 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.

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259
381998Are 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.

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249
392000Value 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.

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247
401987AN 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.

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246
412006Founding 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.

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245
422006The Press as a Watchdog for Accounting Fraud. (2006). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:5:p:1001-1033.

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244
431991EARNINGS 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.

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243
442002A Re‐examination 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.

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242
452001Analyst 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.

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241
462000Country-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.

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240
471985PREDISCLOSURE 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.

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240
481995MANAGING 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.

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234
491989ON 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.

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227
502002Large–Sample 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.

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224
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
11991EARNINGS 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

227
21980FINANCIAL 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

165
32016Textual 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

160
42009Do 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

126
51968EMPIRICAL 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

119
62016The 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

95
72007Accounting 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

95
81966FINANCIAL 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

87
92000The 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.

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85
102015Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms. (2015). Piotroski, Joseph D ; Zhang, Tianyu ; Wong, T J. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:405-459.

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79
112004What 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.

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77
122002Estimating 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.

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76
131966FINANCIAL 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.

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73
142014Political Connections and the Cost of Bank Loans. (2014). Ma, Yue ; Lin, Chen ; Houston, Joel F. ; Jiang, Liangliang . In: Journal of Accounting Research. RePEc:bla:joares:v:52:y:2014:i:1:p:193-243.

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71
152010The Role of the Business Press as an Information Intermediary. (2010). Core, John E. ; BUSHEE, BRIAN J. ; Guay, Wayne ; SOPHIA J. W. HAMM, . In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:1-19.

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70
162012Equity Risk Incentives and Corporate Tax Aggressiveness. (2012). Rego, Sonja Olhoft ; Wilson, Ryan. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:775-810.

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70
171985DISCLOSURE 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

68
182001Toward 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.

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62
192000Corporate 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

61
202006The Press as a Watchdog for Accounting Fraud. (2006). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:5:p:1001-1033.

Full description at Econpapers || Download paper

60
212006International 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

59
222008International 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.

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232012Transparency, 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.

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56
241984METHODOLOGICAL 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.

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56
251989POST-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.

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262017Does 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.

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55
271968INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92.

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53
281980THE 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.

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52
291994WHY 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.

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51
302003Does Greater Firm‐Specific 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.

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50
312013Managerial Overconfidence and Accounting Conservatism. (2013). Duellman, Scott ; Ahmed, Anwer S.. In: Journal of Accounting Research. RePEc:bla:joares:v:51:y:2013:i:1:p:1-30.

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322003Are Selling, General, and Administrative Costs Sticky?. (2003). Anderson, Mark C. ; Janakiraman, Surya N. ; Banker, Rajiv D.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:1:p:47-63.

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50
332010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach. (2010). li, feng. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:5:p:1049-1102.

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49
342005The 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.

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49
352000Value 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.

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362008Mandatory 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.

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372012Investor 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.

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47
382018Incorrect Inferences When Using Residuals as Dependent Variables. (2018). Hribar, Paul ; Chen, Wei ; Melessa, Samuel. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:3:p:751-796.

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46
392011The Benefits of Financial Statement Comparability. (2011). Verdi, Rodrigo S. ; DE FRANCO, GUS ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:49:y:2011:i:4:p:895-931.

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402017Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013. (2017). Rajgopal, Shivaram ; Manchiraju, Hariom. In: Journal of Accounting Research. RePEc:bla:joares:v:55:y:2017:i:5:p:1257-1300.

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411994SHAREHOLDER 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.

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38
422012Proprietary Costs and the Disclosure of Information About Customers. (2012). Thomas, Shawn ; Fee, Edward C. ; Ellis, Jesse A.. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:685-727.

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36
432009Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms Tax Rates. (2009). Dyreng, Scott D. ; Lindsey, Bradley P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:5:p:1283-1316.

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442015The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls. (2015). Lee, Lian Fen ; Shu, Susan ; Hutton, Amy P. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:367-404.

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452001Analyst 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.

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461991TRADING 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.

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472005The 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.

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35
482008Managerial Empire Building and Firm Disclosure. (2008). Thomas, Wayne B. ; Hope, Ole-Kristian. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:591-626.

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35
492014Private Interaction Between Firm Management and Sell-Side Analysts. (2014). Soltes, Eugene. In: Journal of Accounting Research. RePEc:bla:joares:v:52:y:2014:i:1:p:245-272.

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34
502006Comparing 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.

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Citing documents used to compute impact factor: 118
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2023Reimagining design science and behavioral science AIS research through a business activity lens. (2023). Murthy, Uday S ; Kelton, Andrea Seaton. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000155.

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2023Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence. (2023). Sultana, Nigar ; Stepankova, Sarka ; Singh, Harj ; Scott, Tom ; Khan, Mohammad Jahanzeb ; Hay, David C ; Harding, Noel ; Fu, YI. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:4805-4812.

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2023The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations. (2023). Wamser, Georg ; Overesch, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10310.

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2023How digital technology improves the high-quality development of enterprises and capital markets: A liquidity perspective. (2023). Liu, Boyang. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612323000570.

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2023Do non-executive employees matter in curbing corporate financial fraud?. (2023). Zhang, Xiaosan ; Cao, June ; Wu, Fang. In: Journal of Business Research. RePEc:eee:jbrese:v:163:y:2023:i:c:s0148296323002801.

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2023Patent pledge policy and stock price crash risk: Evidence from China. (2023). Liu, Boyang ; Xie, Linlin. In: Research in International Business and Finance. RePEc:eee:riibaf:v:65:y:2023:i:c:s0275531923000934.

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2023Informative or distracting: CSR disclosure of peer firms and analyst forecast accuracy. (2023). Zhang, Lei ; Hu, YI ; Jin, Shuchang ; Ni, Juan. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923000911.

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2023Standard Error Biases When Using Generated Regressors in Accounting Research. (2023). Melessa, Sam ; Hribar, Paul ; Chen, Wei. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:2:p:531-569.

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2023.

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2023Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions. (2023). Vasarhelyi, Miklos A ; Dai, Jun ; Gu, YU. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000179.

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2023Angel investment and first impressions. (2023). Wang, Isabel Yanyan ; Jiang, John Xuefeng ; Ivkovi, Zoran ; Huang, Xing. In: Journal of Financial Economics. RePEc:eee:jfinec:v:149:y:2023:i:2:p:161-178.

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2023The audit market for listed Australian companies from 2012 to 2018: A state of play. (2023). Xu, Yang ; Thrheimer, Ulrike ; Fu, YI ; Carson, Elizabeth. In: Australian Journal of Management. RePEc:sae:ausman:v:48:y:2023:i:3:p:524-549.

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2023Greenhouse Gas Disclosure and Emissions Benchmarking. (2023). Tomar, Sorabh. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:2:p:451-492.

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2023Reflections on the 20-year anniversary of worldwide IFRS adoption. (2023). Hung, Mingyi ; Gassen, Joachim ; Florou, Annita ; Defond, Mark ; Daske, Holger ; Cascino, Stefano. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:120205.

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2023How does the European Green Deal affect the disclosure of environmental information?. (2023). Ortizmartinez, Esther ; Garciasanchez, Isabelmaria ; Aibarguzman, Beatriz ; Marinhernandez, Salvador. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:6:p:2766-2782.

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2023Protect, respect, remedy, and report? Development of human rights reporting in the context of formal institutional settings. (2023). Thijssens, Thomas ; Hubers, Frank. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:6:p:2783-2798.

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2023The effects of mandatory ESG disclosure on price discovery efficiency around the world. (2023). Zhang, Xiaoxiang ; Chen, Ding ; Ding, Rong. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923003277.

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2023The Value of Differing Points of View: Evidence from Financial Analysts’ Geographic Diversity. (2023). Goldstein, Itay ; Painter, Marcus O ; Gerken, William C. In: Review of Financial Studies. RePEc:oup:rfinst:v:36:y:2023:i:2:p:409-449..

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2023
2023Internet searching and investment sensitivity to stock price: Evidence from a quasi-natural experiment. (2023). Dou, Huan ; Huang, Jingchang ; Zhao, Jing. In: Finance Research Letters. RePEc:eee:finlet:v:51:y:2023:i:c:s1544612322006687.

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2023Green credit policy and investment-cash flow sensitivity: Evidence from a quasi-natural experiment. (2023). Liu, Feng ; Huang, Jingchang ; Zhao, Jing. In: Finance Research Letters. RePEc:eee:finlet:v:52:y:2023:i:c:s154461232200678x.

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2023Do tax-based proprietary costs discourage public listing?. (2023). Yost, Benjamin P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s0165410122000763.

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2023Disclosure Regulation, Intangible Capital and the Disappearance of Public Firms. (2023). Villalvazo, Sergio ; Lee, Hanbaek ; Casella, Sara. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:96649.

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2023Financial intermediation and the funding of biomedical innovation: A review. (2023). Thakor, Richard T ; Lo, Andrew W. In: Journal of Financial Intermediation. RePEc:eee:jfinin:v:54:y:2023:i:c:s1042957323000116.

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2023Place attachment, audit pricing and audit quality. (2023). Zhu, Kaiwen ; Zhang, Wuxue ; Yuan, Shuai. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000152.

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2023Public firm disclosures and the market for innovation. (2023). Valentine, Kristen ; Kim, Jinhwan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410123000010.

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2023
2023Environmental, Social, and Governance (ESG) disclosure: A literature review. (2023). Cao, Huijuan ; Frost, Tracie ; Tsang, Albert. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000853.

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2023The spillover effect of penalty against peer firm leaders——Evidence from earnings management. (2023). Yang, GE ; Wang, Zehao ; Cai, Xinni. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s1544612323000752.

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2023Do employees views matter in corporate governance? The relationship between employee approval and CEO dismissal. (2023). Waldman, David ; Shen, Wei ; Avolio, Bruce J ; Zhu, QI ; Wang, Danni. In: Strategic Management Journal. RePEc:bla:stratm:v:44:y:2023:i:5:p:1328-1354.

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2023The informational role of audit partner industry specialization. (2023). Chen, Chao-Jung ; Lee, Hua ; Liao, Yi-Hsing. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:60:y:2023:i:1:d:10.1007_s11156-022-01090-8.

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2023Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy. (2023). Thomas, Wayne ; Shu, Sydney Qing ; Lei, Lijun ; Christensen, Brant. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:106:y:2023:i:c:s0361368222000708.

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2023Are family owners and managers good stewards in global crises? Evidence from stock market reactions to Covid-19. (2023). Block, Joern ; Ulrich, Lennart. In: Journal of Family Business Strategy. RePEc:eee:fambus:v:14:y:2023:i:1:s1877858522000584.

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2023.

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2023Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws. (2023). Lin, Pengkai ; de Franco, Gus ; Cheng, Stephanie F. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:1:s0165410122000398.

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2023Do Municipal Bond Dealers Give Their Customers “Fair and Reasonable” Pricing?. (2023). Kruger, Samuel ; Hirschey, Nicholas ; Griffin, John M. In: Journal of Finance. RePEc:bla:jfinan:v:78:y:2023:i:2:p:887-934.

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2023Retail bond investors and credit ratings. (2023). Watts, Edward M ; Li, Jiacui ; Dehaan, ED. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410123000113.

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2023Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts. (2023). Yohn, Teri Lombardi ; Larocque, Stephannie ; Bratten, Brian. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:8:p:4790-4809.

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2023Machine learning and the cross-section of emerging market stock returns. (2023). Kalsbach, Tobias ; Hanauer, Matthias X. In: Emerging Markets Review. RePEc:eee:ememar:v:55:y:2023:i:c:s1566014123000274.

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2023You have a point - but a point is not enough: The case for distributional forecasts of earnings. (2023). Zhao, Jianxin ; Huang, Xinyi ; Dichev, Ilia. In: SocArXiv. RePEc:osf:socarx:4b2y8.

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2023Predicting financial distress of Chinese listed companies using machine learning: To what extent does textual disclosure matter?. (2023). Ji, Yucheng ; Xu, Weijun ; Zhao, QI. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002867.

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2023Economic Forecasts Using Many Noises. (2023). Neuhierl, Andreas ; Liao, Yuan ; Shi, Zhentao ; Ma, Xinjie. In: Papers. RePEc:arx:papers:2312.05593.

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2023CECL: Timely Loan Loss Provisioning and Bank Regulation. (2023). Zhang, Gaoqing ; Sapra, Haresh ; Mahieux, Lucas. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:3-46.

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2023Local governments economic growth target pressure and bank loan loss provision: Evidence from China. (2023). Zhao, Jinxuan ; Yu, Xin ; Ke, Konglin ; Ren, Meixu. In: International Review of Economics & Finance. RePEc:eee:reveco:v:87:y:2023:i:c:p:1-14.

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2023IFRS 9, banking risk and COVID-19: Evidence from Europe. (2023). Zorio-Grima, Ana ; Merello, Paloma ; Salazar, Yadira. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323005020.

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2023
2023NLP-based detection of systematic anomalies among the narratives of consumer complaints. (2023). Zitikis, Rivcardas ; Yang, Chen ; Wang, Xuefeng ; Sun, Ning ; Gao, Peiheng. In: Papers. RePEc:arx:papers:2308.11138.

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2023Welcome on board? Appointment dynamics of women as directors. (2023). Buchwald, Achim ; Hottenrott, Hanna ; Schoonjans, Eline. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23005.

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2023Which companies pay more (or less) in legal fees? An empirical study of India. (2023). Varottil, Umakanth ; Sankaraguruswamy, Srinivasan. In: International Review of Law and Economics. RePEc:eee:irlaec:v:75:y:2023:i:c:s0144818823000169.

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2023Accounting research in former Soviet bloc countries: Past trends and current and future developments. (2023). Alon, Anna ; Mintchik, Natalia ; Krivogorsky, Victoria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000083.

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2023The knowledge-intensive direction of technological change. (2023). Orsatti, Gianluca ; antonelli, cristiano ; Pialli, Guido. In: Eurasian Business Review. RePEc:spr:eurasi:v:13:y:2023:i:1:d:10.1007_s40821-022-00234-z.

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2023Trivialization of the bottom line and losing relevance of losses. (2023). Srivastava, Anup. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09794-5.

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2023
2023Public Information as a Source of Disagreement Among Shareholders. (2023). Xefteris, Dimitrios ; Macé, Antonin ; Meirowitz, Adam ; Mace, Antonin ; Llorente-Saguer, Aniol ; Bouton, Laurent ; Pi, Shaoting. In: PSE Working Papers. RePEc:hal:psewpa:halshs-04075483.

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2023Public Information as a Source of Disagreement Among Shareholders. (2023). Xefteris, Dimitrios ; Pi, Shaoting ; Meirowitz, Adam ; Mace, Antonin ; Llorente-Saguer, Aniol ; Bouton, Laurent. In: Working Papers. RePEc:hal:wpaper:halshs-04075483.

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2023The Effects of Corporate Financial Disclosure on Stock Prices: A Case Study of Korea’s Compulsory Preliminary Earnings Announcements. (2023). Chun, Se-Hak ; Yoo, Sun-Keun. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:12:p:504-:d:1295008.

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2023On the behavioral effects of tax policy. (2023). Massenz, Gabriella. In: Other publications TiSEM. RePEc:tiu:tiutis:eb44a9f7-b859-480d-b2e4-4a616d9ff448.

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2023.

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2023Cybercrime on the Ethereum Blockchain. (2023). Yuan, YE ; Nam, Rachel J ; Momtaz, Paul P ; Hornuf, Lars. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10598.

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2023The diligent effect of investor relation officers in conference calls: Evidence from China. (2023). Luo, Runmei ; Ye, Yong ; Xiao, Lin. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923001357.

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2023Can minority investor activism promote corporate risk-taking? Evidence from a quasi-natural experiment in China. (2023). Wang, Jinmei ; Zhang, DI ; Chen, Yuran. In: International Review of Financial Analysis. RePEc:eee:finana:v:85:y:2023:i:c:s1057521922003805.

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2023Minority shareholder voting and dividend policy. (2023). Zhou, Mingshan ; Zheng, Steven Xiaofan ; Li, Fang ; Lin, Jing. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:148:y:2023:i:c:s0378426622003284.

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2023Risk-sharing function in internal capital markets: Evidence from intragroup reinsurance activities. (2023). Shiu, Yung-Ming ; Hsiao, Ching-Yuan. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923001503.

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2023Does minority shareholder activism enhance corporate innovation? Evidence from China. (2023). Li, Zelei ; Wang, Zhibin. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s1544612323001289.

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2023Operating performance during the COVID-19 pandemic: Is there a business group advantage?. (2023). Mishra, Sagarika ; Dhole, Sandip ; Banerjee, Pradip. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:79:y:2023:i:c:s0927538x23000975.

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2023Do green concerns promote corporate green innovation? Evidence from Chinese stock exchange interactive platforms. (2023). Wang, Qian ; Qian, Ziming ; Li, Haidong. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:44:y:2023:i:3:p:1786-1801.

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2023Minority shareholder activism, threat of exit and pay-performance sensitivity. (2023). Zhao, Xueqing ; Wang, Zhibin ; Han, Han. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323004300.

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2023Non-controlling shareholders governance participation and corporate misconduct: Evidence from voting in general meetings. (2023). Feng, Lixuan ; Li, Bingxiang ; Xiang, Cheng ; Lu, Qiaoshan. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:81:y:2023:i:c:s0927538x23001890.

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2023Pricing time-to-event contingent cash flows: A discrete-time survival analysis approach. (2023). Yan, Jun ; Pozdnyakov, Vladimir ; Lautier, Jackson P. In: Insurance: Mathematics and Economics. RePEc:eee:insuma:v:110:y:2023:i:c:p:53-71.

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2023Camouflaged Compensation: Do South African Executives Increase Their Pay through Share Repurchases?. (2023). , Eon ; Wesson, Nicolene ; Steenkamp, Gretha. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:3:p:177-:d:1090059.

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2023Systemic risk in non financial companies: Does governance matter?. (2023). Soana, Maria Gaia ; Cucinelli, Doriana. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923001175.

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2023Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics. (2023). Weck, Stefan ; Spengel, Christoph ; Olbert, Marcel. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23036.

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2023The wisdom of crowds and the markets response to earnings news: Evidence using the geographic dispersion of investors. (2023). Chen, Jason V. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s0165410122000908.

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2023Taxes in Non-GAAP Reporting: Evidence of Strategic Behavior in Selecting Tax Rates Applied to Exclusions. (2023). Wang, Jiani ; Shevlin, Terry ; Chiu, Peng-Chia ; Chen, Novia. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:5:p:3100-3120.

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Recent citations received in 2023
YearCiting document
2023Company Similarity using Large Language Models. (2023). Pasquali, Stefano ; Mehta, Dhagash ; Desai, Dhruv ; Bhagat, Snigdha ; Vamvourellis, Dimitrios. In: Papers. RePEc:arx:papers:2308.08031.

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2023Estimating Conditional Value-at-Risk with Nonstationary Quantile Predictive Regression Models. (2023). Katsouris, Christis. In: Papers. RePEc:arx:papers:2311.08218.

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2023.

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2023Not just for investors: The role of earnings announcements in guiding job seekers. (2023). Malik, Sara ; Ho, Jung ; Choi, Bong-Geun. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410123000125.

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2023
2023Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability. (2023). Li, Laura Yue ; Chen, Ciao-Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09797-2.

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2023.

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Recent citations received in 2022
YearCiting document
2022Presidential Address: Corporate Finance and Reality. (2022). Graham, John R. In: Journal of Finance. RePEc:bla:jfinan:v:77:y:2022:i:4:p:1975-2049.

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2022.

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2022Does soft information in expert ratings curb information asymmetry? Evidence from crowdfunding and early transaction phases of Initial Coin offerings. (2022). Zhou, Mengqiu ; Zhao, Sheng ; Wang, Tong. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001330.

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2022Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments. (2022). Taylor, Daniel ; Samuels, Delphine ; Kepler, John D ; Armstrong, Christopher. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000441.

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2022The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage. (2022). Lehmann, Nico ; Hitz, Jorg-Markus ; Fiechter, Peter ; Darendeli, Alper. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000489.

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2022The past, present, and future of China-related accounting research. (2022). Yu, Gwen ; Hail, Luzi ; Cheng, Qiang. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000672.

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2022How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market. (2022). Olbert, Marcel ; Kim, Jinhwan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000684.

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2022A topic modelling analysis of white papers in security token offerings: Which topic matters for funding?. (2022). Pedrazzoli, Alessia ; Osborne, Francesco ; Bongini, Paola ; Rossolini, Monica. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:184:y:2022:i:c:s0040162522005261.

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2022Accessibility of high-speed rail (HSR) stations and HSR–air competition: Evidence from China. (2022). Han, Dan ; Wu, Shuping. In: Transportation Research Part A: Policy and Practice. RePEc:eee:transa:v:166:y:2022:i:c:p:262-284.

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2022Social Externalities of Bank Enforcement Actions: The Case of Minority Lending. (2022). Tomy, Rimmy E ; Kleymenova, Anya V ; Bushman, Robert M. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2022-36.

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2022The Crowdfunding of Altruism. (2022). Mansouri, Sasan ; Kolbe, Maura ; Faust, Luisa ; Momtaz, Paul P. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:3:p:138-:d:771385.

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2022The Relationship between Audit Adjustments and Audit Quality in Iraq. (2022). Orfizadeh, Saleh ; Jebur, Mohammed Ibrahim ; Salehi, Mahdi ; Abbas, Ali Mohammed. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:8:p:330-:d:872542.

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2022Risk information - normal markets and the COVID-19 pandemic period. (2022). Jacob, Joshy ; Srivastava, Pranjal. In: IIMA Working Papers. RePEc:iim:iimawp:14686.

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2022Machine learning methods in finance: Recent applications and prospects. (2022). Wiegratz, Kevin ; Hoang, Daniel. In: Working Paper Series in Economics. RePEc:zbw:kitwps:158.

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Recent citations received in 2021
YearCiting document
2021Empirical results for expected credit losses of G-SIBs during COVID-19. The proof of the pudding is in the eating. (2021). Hoeven, Ralph Ter ; Huttenhuis, Job ; Brouwer, Tristan. In: Maandblad Voor Accountancy en Bedrijfseconomie Articles. RePEc:arh:jmabec:v:95:y:2021:i:11-12:p:381-396.

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2021The power of crowds: can minority shareholder activism promote management earnings forecast accuracy. (2021). Jia, Ming ; Nie, Yinju. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:5:p:6333-6385.

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2021Economic 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.

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2021Who 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.

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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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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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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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2021Review of Critical Accounting Estimates in the Context of Key Audit Matters. (2021). Suer, Ayca Zeynep. In: Muhasebe Enstitusu Dergisi - Journal of Accounting Institute. RePEc:ist:imeder:v:0:y:2021:i:65:p:23-37.

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2021Joint 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.

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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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2021On 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.

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2021.

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Recent citations received in 2020
YearCiting document
2020Earnings Prediction with Deep Leaning. (2020). Kramer, Oliver ; Lopatta, Kerstin ; Tideman, Sebastian A ; Elend, Lars. In: Papers. RePEc:arx:papers:2006.03132.

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2020What 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.

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2020Paper 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.

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

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

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2020IMPORT COMPETITION AND CORPORATE TAX AVOIDANCE: EVIDENCE FROM THE CHINA SHOCK. (2020). Souillard, Baptiste. In: Working Papers ECARES. RePEc:eca:wpaper:2013/309985.

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2020The effect of audit materiality disclosures on investors’ 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.

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2020Evidence 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.

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2020The 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.

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2020Politician 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.

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

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2020Cross-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.

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2020Sustainable 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.

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

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

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

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