Is this page useful for you? Then, help us to keep the service working. Please have a look to our donations page ... Thanks for your help!!

Citation Profile [Updated: 2024-03-05 07:42:34]
5 Years H Index
142
Impact Factor (IF)
1.51
5 Years IF
2.59
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
1979 0 11 11 0 0
1980 0 10 21 0 0
1981 0 13 34 0 0
1982 0 13 47 0 1 0
1983 0 10 57 0 1 0
1984 0 11 68 0 1 0
1985 0 18 86 0 5 0
1986 0 14 100 0 21 0
1987 0 15 115 0 32 0 2
1988 0 15 130 0 19 0
1989 0 16 146 0 81 0
1990 0.16 0.11 0.46 0.32 35 181 1718 83 83 31 5 78 25 0 0 0.05
1991 0.14 0.1 0.2 0.11 18 199 851 39 122 51 7 95 10 0 1 0.06 0.05
1992 0.25 0.11 0.39 0.16 23 222 895 85 208 53 13 99 16 0 3 0.13 0.05
1993 0.15 0.13 0.39 0.17 21 243 1342 94 303 41 6 107 18 0 0 0.06
1994 0.14 0.14 0.41 0.25 27 270 2184 110 413 44 6 113 28 0 1 0.04 0.07
1995 0.75 0.22 0.9 0.53 31 301 2413 272 685 48 36 124 66 95 34.9 5 0.16 0.1
1996 0.79 0.25 1.24 0.63 32 333 1892 413 1098 58 46 120 76 143 34.6 18 0.56 0.12
1997 0.35 0.24 0.95 0.55 30 363 2644 345 1443 63 22 134 74 75 21.7 6 0.2 0.11
1998 0.5 0.28 1.11 0.65 14 377 1433 419 1862 62 31 141 92 56 13.4 0 0.13
1999 0.66 0.31 1.32 0.74 40 417 2725 549 2412 44 29 134 99 118 21.5 9 0.23 0.15
2000 0.81 0.36 1.29 0.81 35 452 2116 574 2994 54 44 147 119 134 23.3 10 0.29 0.16
2001 0.53 0.38 1.52 0.61 20 472 4109 718 3712 75 40 151 92 318 44.3 33 1.65 0.17
2002 0.64 0.41 1.14 0.65 17 489 2548 557 4269 55 35 139 91 57 10.2 7 0.41 0.21
2003 2.73 0.44 2.2 1.52 45 534 2890 1168 5443 37 101 126 192 205 17.6 41 0.91 0.22
2004 1.11 0.49 1.81 1.25 27 561 2077 1009 6456 62 69 157 196 135 13.4 15 0.56 0.22
2005 0.94 0.51 2.28 1.4 26 587 4443 1335 7792 72 68 144 201 167 12.5 22 0.85 0.23
2006 1.7 0.5 2.78 2.03 33 620 2841 1718 9513 53 90 135 274 139 8.1 32 0.97 0.22
2007 1.83 0.46 2.46 1.6 34 654 1818 1608 11125 59 108 148 237 186 11.6 13 0.38 0.2
2008 1.39 0.49 3.04 1.76 42 696 2381 2114 13240 67 93 165 291 231 10.9 23 0.55 0.23
2009 1.47 0.48 3.01 1.94 29 725 1893 2178 15420 76 112 162 314 154 7.1 11 0.38 0.24
2010 1.45 0.48 3.83 2.07 36 761 3704 2914 18335 71 103 164 340 504 17.3 32 0.89 0.21
2011 1.69 0.52 3.11 1.7 44 805 2013 2496 20835 65 110 174 295 234 9.4 23 0.52 0.24
2012 1.6 0.52 2.96 1.46 37 842 1921 2490 23326 80 128 185 271 264 10.6 19 0.51 0.22
2013 1.79 0.56 3.96 2.16 38 880 1854 3486 26813 81 145 188 406 268 7.7 29 0.76 0.24
2014 2.04 0.55 4.38 2.52 28 908 1454 3980 30793 75 153 184 464 248 6.2 17 0.61 0.23
2015 2.21 0.55 4.31 2.72 37 945 1214 4072 34868 66 146 183 498 220 5.4 17 0.46 0.23
2016 2.09 0.53 4.58 2.4 49 994 1327 4553 39421 65 136 184 442 222 4.9 20 0.41 0.21
2017 1.47 0.55 4.72 2.25 44 1038 876 4894 44318 86 126 189 425 265 5.4 17 0.39 0.21
2018 1.63 0.56 5.11 2.55 43 1081 866 5528 49846 93 152 196 499 290 5.2 28 0.65 0.24
2019 1.68 0.58 4.51 2.15 38 1119 644 5050 54898 87 146 201 433 356 7 28 0.74 0.23
2020 2.63 0.7 5.81 2.92 35 1154 322 6709 61607 81 213 211 616 278 4.1 19 0.54 0.33
2021 3.21 0.84 5.78 3.19 47 1201 172 6942 68550 73 234 209 667 319 4.6 22 0.47 0.31
2022 2.05 0.93 5.28 2.96 40 1241 60 6558 75108 82 168 207 612 286 4.4 10 0.25 0.28
2023 1.51 1.04 4.3 2.59 44 1285 11 5530 80638 87 131 203 526 242 4.4 9 0.2 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
12001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440.

Full description at Econpapers || Download paper

1504
22005The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73.

Full description at Econpapers || Download paper

1456
32005Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197.

Full description at Econpapers || Download paper

1364
42006Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370.

Full description at Econpapers || Download paper

962
52002Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400.

Full description at Econpapers || Download paper

884
61997Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126.

Full description at Econpapers || Download paper

834
71997The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37.

Full description at Econpapers || Download paper

820
81981Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199.

Full description at Econpapers || Download paper

820
91985The effect of bonus schemes on accounting decisions. (1985). Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107.

Full description at Econpapers || Download paper

799
101983Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194.

Full description at Econpapers || Download paper

779
112000The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51.

Full description at Econpapers || Download paper

779
122010Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

Full description at Econpapers || Download paper

742
132001Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180.

Full description at Econpapers || Download paper

669
141995Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208.

Full description at Econpapers || Download paper

635
152005The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327.

Full description at Econpapers || Download paper

605
162000Corrigendum to The effect of international institutional factors on properties of accounting earnings; [Journal of Accounting and Economics 29 (2000) 1-51]. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:30:y:2000:i:2:p:241-241.

Full description at Econpapers || Download paper

589
172001Capital markets research in accounting. (2001). KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231.

Full description at Econpapers || Download paper

575
181994Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. (1994). Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42.

Full description at Econpapers || Download paper

574
192010A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

Full description at Econpapers || Download paper

553
202009How does financial reporting quality relate to investment efficiency?. (2009). Hilary, Gilles ; Biddle, Gary C. ; Verdi, Rodrigo S.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:112-131.

Full description at Econpapers || Download paper

552
212010The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343.

Full description at Econpapers || Download paper

546
222003Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386.

Full description at Econpapers || Download paper

540
231994Debt covenant violation and manipulation of accruals. (1994). Jiambalvo, James ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176.

Full description at Econpapers || Download paper

531
242010On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205.

Full description at Econpapers || Download paper

518
252003Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270.

Full description at Econpapers || Download paper

499
261990Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. (1990). Thomas, Jacob K. ; Bernard, Victor L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340.

Full description at Econpapers || Download paper

493
272010Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19.

Full description at Econpapers || Download paper

490
282005Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128.

Full description at Econpapers || Download paper

487
292002Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Fan, Joseph P. H., ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425.

Full description at Econpapers || Download paper

480
302008Annual report readability, current earnings, and earnings persistence. (2008). li, feng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:221-247.

Full description at Econpapers || Download paper

465
312001Financial accounting information and corporate governance. (2001). Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333.

Full description at Econpapers || Download paper

459
321985Corporate performance and managerial remuneration : An empirical analysis. (1985). Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42.

Full description at Econpapers || Download paper

443
331989Firm characteristics and analyst following. (1989). Bhushan, Ravi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274.

Full description at Econpapers || Download paper

421
341999The use of equity grants to manage optimal equity incentive levels. (1999). Core, John ; Guay, Wayne . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184.

Full description at Econpapers || Download paper

420
352004Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342.

Full description at Econpapers || Download paper

408
362001The relevance of the value-relevance literature for financial accounting standard setting. (2001). Watts, Ross ; Holthausen, Robert W.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75.

Full description at Econpapers || Download paper

392
371991Executive incentives and the horizon problem : An empirical investigation. (1991). Dechow, Patricia M. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89.

Full description at Econpapers || Download paper

390
381996The capitalization, amortization, and value-relevance of R&D. (1996). Lev, Baruch ; Sougiannis, Theodore . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:21:y:1996:i:1:p:107-138.

Full description at Econpapers || Download paper

385
392001The relevance of the value relevance literature for financial accounting standard setting: another view. (2001). Barth, Mary E. ; Beaver, William H. ; Landsman, Wayne R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:77-104.

Full description at Econpapers || Download paper

379
402002Stock options for undiversified executives. (2002). Murphy, Kevin ; Hall, Brian J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42.

Full description at Econpapers || Download paper

363
412011Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Ng, Anthony C. ; Srinidhi, Bin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338.

Full description at Econpapers || Download paper

359
421998Underwriting relationships, analysts earnings forecasts and investment recommendations. (1998). Lin, Hsiou-Wei ; McNichols, Maureen F.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:25:y:1998:i:1:p:101-127.

Full description at Econpapers || Download paper

350
431993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. (1993). Gaver, Jennifer J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:125-160.

Full description at Econpapers || Download paper

347
442002The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Bartov, Eli ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204.

Full description at Econpapers || Download paper

347
451986Predicting takeover targets : A methodological and empirical analysis. (1986). Palepu, Krishna G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:1:p:3-35.

Full description at Econpapers || Download paper

338
462010The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234.

Full description at Econpapers || Download paper

333
472014A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326.

Full description at Econpapers || Download paper

332
482001Empirical research on accounting choice. (2001). Vincent, Linda ; Lys, Thomas Z. ; Fields, Thomas D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307.

Full description at Econpapers || Download paper

326
491997Changes in the value-relevance of earnings and book values over the past forty years. (1997). Collins, Daniel W. ; Weiss, Ira S. ; Maydew, Edward L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:39-67.

Full description at Econpapers || Download paper

324
501995Managerial ownership, accounting choices, and informativeness of earnings. (1995). Wild, John J. ; Warfield, Terry D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:20:y:1995:i:1:p:61-91.

Full description at Econpapers || Download paper

322
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440.

Full description at Econpapers || Download paper

264
22005Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197.

Full description at Econpapers || Download paper

260
32005The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73.

Full description at Econpapers || Download paper

250
42006Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370.

Full description at Econpapers || Download paper

242
52009How does financial reporting quality relate to investment efficiency?. (2009). Hilary, Gilles ; Biddle, Gary C. ; Verdi, Rodrigo S.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:112-131.

Full description at Econpapers || Download paper

194
62010On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205.

Full description at Econpapers || Download paper

149
72010Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

Full description at Econpapers || Download paper

145
82018The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. (2018). Chen, Yi-Chun ; Wang, Yongxiang ; Hung, Mingyi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:1:p:169-190.

Full description at Econpapers || Download paper

137
92008Annual report readability, current earnings, and earnings persistence. (2008). li, feng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:221-247.

Full description at Econpapers || Download paper

137
102010A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

Full description at Econpapers || Download paper

135
112010Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19.

Full description at Econpapers || Download paper

124
122003Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386.

Full description at Econpapers || Download paper

119
131983Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194.

Full description at Econpapers || Download paper

118
142014A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326.

Full description at Econpapers || Download paper

118
152010The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343.

Full description at Econpapers || Download paper

112
162005The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327.

Full description at Econpapers || Download paper

97
172001Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180.

Full description at Econpapers || Download paper

94
181981Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199.

Full description at Econpapers || Download paper

92
191997Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126.

Full description at Econpapers || Download paper

91
202011Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Ng, Anthony C. ; Srinidhi, Bin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338.

Full description at Econpapers || Download paper

89
211997The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37.

Full description at Econpapers || Download paper

82
222015Signaling through corporate accountability reporting. (2015). Lys, Thomas ; Wang, Clare ; Naughton, James P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:1:p:56-72.

Full description at Econpapers || Download paper

81
232002Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400.

Full description at Econpapers || Download paper

78
242008State ownership, the institutional environment, and auditor choice: Evidence from China. (2008). Xia, Lijun ; Wong, T. J. ; Wang, Qian. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:46:y:2008:i:1:p:112-134.

Full description at Econpapers || Download paper

76
252016Customer concentration risk and the cost of equity capital. (2016). Dhaliwal, Dan ; Shaikh, Sarah ; Serfling, Matthew ; Judd, Scott J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:23-48.

Full description at Econpapers || Download paper

71
262010The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234.

Full description at Econpapers || Download paper

62
272012Executive overconfidence and the slippery slope to financial misreporting. (2012). Schrand, Catherine M. ; Zechman, Sarah L. C., . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:311-329.

Full description at Econpapers || Download paper

61
282015Corporate governance, incentives, and tax avoidance. (2015). Armstrong, Christopher S ; Larcker, David F ; Jagolinzer, Alan D ; Blouin, Jennifer L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:1:p:1-17.

Full description at Econpapers || Download paper

61
292011The quality of accounting information in politically connected firms. (2011). Parsley, David ; Faccio, Mara ; Chaney, Paul K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:58-76.

Full description at Econpapers || Download paper

58
302011The quality of accounting information in politically connected firms. (2011). Parsley, David ; Faccio, Mara ; Chaney, Paul K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1:p:58-76.

Full description at Econpapers || Download paper

58
312009Estimation and empirical properties of a firm-year measure of accounting conservatism. (2009). Khan, Mozaffar ; Watts, Ross L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:132-150.

Full description at Econpapers || Download paper

57
322019The effect of economic policy uncertainty on investor information asymmetry and management disclosures. (2019). Wellman, Laura ; Schoenfeld, Jordan ; Nagar, Venky. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:36-57.

Full description at Econpapers || Download paper

56
332019The effects of financial reporting and disclosure on corporate investment: A review. (2019). Roychowdhury, Sugata ; Verdi, Rodrigo S ; Shroff, Nemit. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300412.

Full description at Econpapers || Download paper

56
342004Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342.

Full description at Econpapers || Download paper

54
352002Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Fan, Joseph P. H., ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425.

Full description at Econpapers || Download paper

51
361994Debt covenant violation and manipulation of accruals. (1994). Jiambalvo, James ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176.

Full description at Econpapers || Download paper

51
372012Measuring securities litigation risk. (2012). Skinner, Douglas J. ; Kim, Irene . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:290-310.

Full description at Econpapers || Download paper

51
382020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review. (2020). Marinovic, Ivan ; Dehaan, ED ; Blankespoor, Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s016541012030046x.

Full description at Econpapers || Download paper

49
392000The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51.

Full description at Econpapers || Download paper

49
401999Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?. (1999). Clement, Michael B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:27:y:1999:i:3:p:285-303.

Full description at Econpapers || Download paper

49
412013Boardroom centrality and firm performance. (2013). Larcker, David F. ; Wang, Charles C. Y., ; So, Eric C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:55:y:2013:i:2:p:225-250.

Full description at Econpapers || Download paper

48
422014Financial accounting in the banking industry: A review of the empirical literature. (2014). Beatty, Anne ; Liao, Scott. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:339-383.

Full description at Econpapers || Download paper

47
431991Executive incentives and the horizon problem : An empirical investigation. (1991). Dechow, Patricia M. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89.

Full description at Econpapers || Download paper

47
442005Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128.

Full description at Econpapers || Download paper

46
452001Capital markets research in accounting. (2001). KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231.

Full description at Econpapers || Download paper

46
462017Earnings management and annual report readability. (2017). Lo, Kin ; Rogo, Rafael ; Ramos, Felipe . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:1:p:1-25.

Full description at Econpapers || Download paper

45
471995Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208.

Full description at Econpapers || Download paper

45
482012Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance. (2012). masulis, ronald ; Wang, Cong ; Xie, Fei. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:3:p:527-554.

Full description at Econpapers || Download paper

45
492014Have capital market anomalies attenuated in the recent era of high liquidity and trading activity?. (2014). Subrahmanyam, Avanidhar ; Chordia, Tarun ; Tong, Qing. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:41-58.

Full description at Econpapers || Download paper

45
502016Financial statement comparability and expected crash risk. (2016). Kim, Jeong-Bon ; Xinyu, Yang ; Yi, Louise ; Li, Leye . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:2:p:294-312.

Full description at Econpapers || Download paper

44
Citing documents used to compute impact factor: 131
YearTitle
2023Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform. (2023). Suk, Inho ; Schonberger, Bryce ; Dambra, Michael ; Chang, Wonjae. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:187-242.

Full description at Econpapers || Download paper

2023Regulation and post-crisis pay disclosure strategies of banks. (2023). John, Kose ; de Masi, Sara ; Urbanek, Piotr ; Somka-Gobiowska, Agnieszka. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:61:y:2023:i:4:d:10.1007_s11156-023-01177-w.

Full description at Econpapers || Download paper

2023Managers’ rank & file employee coordination costs and real activities manipulation. (2023). Lao, Brent ; Huang, Kelly ; Godsell, David. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:107:y:2023:i:c:s0361368222000939.

Full description at Econpapers || Download paper

2023The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment. (2023). Belnap, Andrew. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:1:s0165410122000453.

Full description at Econpapers || Download paper

2023Restatement costs and reporting bias. (2023). Lambertsen, Nikolaj Niebuhr ; Herly, Marie. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:50:y:2023:i:1-2:p:91-117.

Full description at Econpapers || Download paper

2023Techno-economic assessment of photovoltaic plants considering high temporal resolution and non-linear dynamics of battery storage. (2023). Escobar, R ; Cardemil, J M ; Castillejo-Cuberos, A. In: Applied Energy. RePEc:eee:appene:v:334:y:2023:i:c:s0306261923000764.

Full description at Econpapers || Download paper

2023Corporate communication and shareholder base retention: evidence from spin-offs. (2023). McDonough, Ryan P. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:60:y:2023:i:4:d:10.1007_s11156-023-01129-4.

Full description at Econpapers || Download paper

2023The Supply and Effectiveness of Investor Relations in Insider- vs. Outsider-Oriented Markets. (2023). Limbach, Peter ; Doumet, Markus ; Brochet, Francois ; Betzer, Andre ; Bazhutov, Dmitry. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:1:p:660-683.

Full description at Econpapers || Download paper

2023The value of communication during pandemics. (2023). Shi, Chen ; Liu, Qingfu ; Wang, Chuanjie ; Tse, Yiuman. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002305.

Full description at Econpapers || Download paper

2023Information network, public disclosure and asset prices. (2023). Zhou, Jing ; Zhao, Senyang ; Luo, Ronghua. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:77:y:2023:i:c:s0927538x22001779.

Full description at Econpapers || Download paper

2023Public disclosure with information sharing in financial market. (2023). Zhao, QI ; Ji, Yucheng ; Pan, Shiliang ; Xu, Weijun. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612323000260.

Full description at Econpapers || Download paper

2023Peer performance and the asymmetric timeliness of earnings recognition. (2023). Qiao, LU ; Li, Suyang ; Ma, Yechi ; Fu, Zheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:85:y:2023:i:c:s1057521922003775.

Full description at Econpapers || Download paper

2023Peer effects and the mechanisms in corporate capital structure: evidence from Chinese listed firms. (2023). Tang, Liang ; Duan, YU ; Xie, Xinran ; Liu, Jiali. In: Oeconomia Copernicana. RePEc:pes:ieroec:v:14:y:2023:i:1:p:295-326.

Full description at Econpapers || Download paper

2023Common institutional blockholders and tail risk. (2023). Zhong, Yuxiang ; Xie, Jing ; Agnes, C S. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:148:y:2023:i:c:s037842662200303x.

Full description at Econpapers || Download paper

2023Peer effects on corporate R&D investment policies: A spatial panel model approach. (2023). Lv, Chengshuang ; He, Chengying ; Shi, Zhanzhong ; Li, Junbao. In: Journal of Business Research. RePEc:eee:jbrese:v:158:y:2023:i:c:s0148296323000255.

Full description at Econpapers || Download paper

2023Do listed companies fulfill their public commitments? Evidence from the stake-raising commitments of Chinese companies. (2023). Feng, Yitian. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:77:y:2023:i:c:s0927538x22001883.

Full description at Econpapers || Download paper

2023Influence of green innovation on disclosure quality: Mediating role of media attention. (2023). Hu, Xiang ; Yan, Cheng ; Shen, Xixi ; Ho, Kung-Cheng. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:188:y:2023:i:c:s0040162522008356.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023Peer effects in corporate advertisement expenditure: Evidence from China. (2023). Cui, Xin ; Liao, Jing ; Wang, Luhan ; Su, Zhifang. In: Research in International Business and Finance. RePEc:eee:riibaf:v:64:y:2023:i:c:s0275531922001945.

Full description at Econpapers || Download paper

2023Peer effects in financial economics: A literature survey. (2023). Jarjir, Souad Lajili ; Boubaker, Sabri ; Ali-Rind, Asad. In: Research in International Business and Finance. RePEc:eee:riibaf:v:64:y:2023:i:c:s0275531922002598.

Full description at Econpapers || Download paper

2023Industry and Regional Peer Effects in Corporate Digital Transformation: The Moderating Effects of TMT Characteristics. (2023). Du, Xinyu ; Zhang, Xiaoxu. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:7:p:6003-:d:1111933.

Full description at Econpapers || Download paper

2023Love thy neighbour: Evidence from capital structure decisions. (2023). Cheung, Adrian Waikong ; Li, Bin ; Omura, Akihiro ; Lin, Yuen ; Su, Xiufen ; Chu, Chien Chi. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:3:p:2907-2933.

Full description at Econpapers || Download paper

2023.

Full description at Econpapers || Download paper

2023Do accounting firms change strategy through office managing partner appointments? Evidence from the U.S. (2023). Mowchan, Michael J. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:108:y:2023:i:c:s0361368223000132.

Full description at Econpapers || Download paper

2023Intended and unintended effects of mandatory R&D disclosure on innovation outcomes. (2023). Chen, Yining ; Chan, Kam C ; Liu, Baohua ; Huang, Dan. In: Economic Modelling. RePEc:eee:ecmode:v:119:y:2023:i:c:s0264999322003819.

Full description at Econpapers || Download paper

2023Towards a design-based approach to accounting research. (2023). Leuz, Christian. In: CFS Working Paper Series. RePEc:zbw:cfswop:703.

Full description at Econpapers || Download paper

2023How Does Supply Chain Information Disclosure Relate to Corporate Investment Efficiency? Evidence from Chinese-Listed Companies. (2023). Ma, Jiangming ; Zhao, Yuan ; Gao, DI. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:8:p:6479-:d:1120787.

Full description at Econpapers || Download paper

2023Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi?natural experiment in China. (2023). Yao, Daifei ; Pan, Yukun ; Liao, Lin. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:2:p:2677-2715.

Full description at Econpapers || Download paper

2023CDS Trading Initiation, Information Asymmetry, and Dividend Payout. (2023). Zhao, Jianxin Donny ; Li, Chao Kevin ; Landsman, Wayne R. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:1:p:684-701.

Full description at Econpapers || Download paper

2023Why Muddy the Water? Short selling and the disclosure of proprietary information. (2023). You, Jiaxing ; Lin, Hui ; Jiang, Haiyan ; Wu, Xiting. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:4:s0890838923000379.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023The crowding?out effects of innovation information disclosure on peers innovation: Evidence from innovation?driven M&As in China. (2023). Hua, Chen ; Cao, Zhangfan ; Wang, XI ; Tong, Yan. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:5:p:4883-4908.

Full description at Econpapers || Download paper

2023Air pollution and corporate green innovation in China. (2023). He, Jingbin ; Ma, Xinru. In: Economic Modelling. RePEc:eee:ecmode:v:124:y:2023:i:c:s0264999323001177.

Full description at Econpapers || Download paper

2023Does tax uncertainty affect firm innovation speed?. (2023). Jin, Rong ; Chen, Wanyi. In: Technovation. RePEc:eee:techno:v:125:y:2023:i:c:s0166497223000822.

Full description at Econpapers || Download paper

2023To lend or not to lend? The ECB as the ‘intermediary of last resort’. (2023). Burietz, Aurore ; Picault, Matthieu. In: Economic Modelling. RePEc:eee:ecmode:v:122:y:2023:i:c:s0264999323000408.

Full description at Econpapers || Download paper

2023Loan spreads and credit cycles: The role of lenders’ personal economic experiences. (2023). Ma, Pengfei ; Gao, Janet ; Carvalho, Daniel. In: Journal of Financial Economics. RePEc:eee:jfinec:v:148:y:2023:i:2:p:118-149.

Full description at Econpapers || Download paper

2023Lending Relationships and the Collateral Channel*. (2023). Pinter, Gabor ; Foulis, Angus ; Chavaz, Matthieu ; Bahaj, Saleem ; Anderson, Gareth. In: Review of Finance. RePEc:oup:revfin:v:27:y:2023:i:3:p:851-887..

Full description at Econpapers || Download paper

2023(Loan) price and (loan officer) prejudice. (2023). Burietz, Aurore ; Bertrand, Jeremie. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:210:y:2023:i:c:p:26-42.

Full description at Econpapers || Download paper

2023A characterization of the Lenders position in the context of contractual loan conditions. (2023). McIntyre, Michael L. In: SN Business & Economics. RePEc:spr:snbeco:v:3:y:2023:i:8:d:10.1007_s43546-023-00522-4.

Full description at Econpapers || Download paper

2023Lender Trust and Bank Loan Contracts. (2023). Nguyen, Duc Duy ; Lim, Sonya ; Hagendorff, Jens. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:3:p:1758-1779.

Full description at Econpapers || Download paper

2023Corporate social responsibility misconduct and formation of board interlocks. (2023). Yao, Daifei ; Xiang, YI ; Tsang, Albert ; Wang, Yujie. In: Journal of Financial Stability. RePEc:eee:finsta:v:67:y:2023:i:c:s1572308923000621.

Full description at Econpapers || Download paper

2023Does it pay to withdraw marketing metrics disclosure? An empirical study of retailers’ cessation of monthly comparable-store sales. (2023). Yu, Jibin ; Zhou, Chenxi. In: Journal of Business Research. RePEc:eee:jbrese:v:156:y:2023:i:c:s0148296322009778.

Full description at Econpapers || Download paper

2023Does speculative news hurt productivity? Evidence from takeover rumors. (2023). Cumming, Douglas ; Bazhutov, Dmitry ; Andres, Christian ; Limbach, Peter. In: CFS Working Paper Series. RePEc:zbw:cfswop:701.

Full description at Econpapers || Download paper

2023Proximity and the Management of Innovation. (2023). Labro, Eva ; Glaeser, Stephen. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:5:p:3080-3099.

Full description at Econpapers || Download paper

2023Shareholder litigation and short selling ahead of private equity placements. (2023). Liu, Yini ; Bayar, Onur ; Mao, Juan. In: The Financial Review. RePEc:bla:finrev:v:58:y:2023:i:4:p:833-858.

Full description at Econpapers || Download paper

2023Deleveraging for talents: Human capital reliance and corporate leverage. (2023). Zheng, Minghui ; Liu, Yunguo ; Xie, Sujuan ; Xu, Yue. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:5:p:4823-4847.

Full description at Econpapers || Download paper

2023Customer prospects and pay-performance sensitivity: Evidence from Korea. (2023). Park, So Hee. In: Research in International Business and Finance. RePEc:eee:riibaf:v:64:y:2023:i:c:s0275531922002458.

Full description at Econpapers || Download paper

2023Common ownership and executive pay-for-performance sensitivity: Evidence from China. (2023). Zhu, Siyuan ; Xu, Longbing. In: Research in International Business and Finance. RePEc:eee:riibaf:v:65:y:2023:i:c:s0275531923000739.

Full description at Econpapers || Download paper

2023The Value of Mandatory Certification: A Real Effects Perspective. (2023). Xiong, Yan ; Xin, Baohua ; Jiang, XU. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:377-413.

Full description at Econpapers || Download paper

2023.

Full description at Econpapers || Download paper

2023Bank deregulation and corporate environmental performance. (2023). Wu, Chenyu ; Song, Hong ; Lou, Pingyi ; Chen, Tao. In: World Development. RePEc:eee:wdevel:v:161:y:2023:i:c:s0305750x22002960.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023Regulatory-driven corporate greenwashing: Evidence from “low-carbon city” pilot policy in China. (2023). Zhang, Guanglong. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:78:y:2023:i:c:s0927538x23000173.

Full description at Econpapers || Download paper

2023Tax incentives and firm pollution. (2023). Qin, NI ; Xiong, Mengxu ; Kong, Dongmin. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:30:y:2023:i:3:d:10.1007_s10797-022-09731-3.

Full description at Econpapers || Download paper

2023.

Full description at Econpapers || Download paper

2023Local Fiscal Pressure and Enterprise Environmental Protection Investment under COVID-19: Evidence from China. (2023). Ren, Jing ; Liu, Qiongzhi. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:6:p:5456-:d:1102185.

Full description at Econpapers || Download paper

2023Anti-corruption and corporate pollution mitigation: Evidence from China. (2023). Cheng, XU ; Huang, Zhiying ; Han, Shangjie ; Zhou, Zhifang. In: Ecological Economics. RePEc:eee:ecolec:v:208:y:2023:i:c:s0921800923000587.

Full description at Econpapers || Download paper

2023
2023Environmental tax and highly polluting firms green transformation: Evidence from green mergers and acquisitions. (2023). Fang, QI ; Hu, Jun ; Wu, Huiying. In: Energy Economics. RePEc:eee:eneeco:v:127:y:2023:i:pb:s0140988323005443.

Full description at Econpapers || Download paper

2023Managerial perception on competition and strategic R&D decisions1. (2023). Wu, Yanling ; Huang, Dan ; Cheng, Jie. In: Economic Modelling. RePEc:eee:ecmode:v:123:y:2023:i:c:s0264999323000937.

Full description at Econpapers || Download paper

2023Appraisal rights and corporate disclosure during mergers and acquisitions. (2023). Stewart, Christopher R. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:1:s0165410122000507.

Full description at Econpapers || Download paper

2023Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort. (2023). Ho, Shirley J ; Sung, Hao-Chang. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:1:s1815566923000012.

Full description at Econpapers || Download paper

2023External Financing and Firm Growth: Evidence from Micro, Small, and Medium Enterprises in Iran. (2023). Gholipour Fereidouni, Hassan ; Farzanegan, Mohammad Reza ; Goltabar, Saleh ; Cheratian, Iman. In: MAGKS Papers on Economics. RePEc:mar:magkse:202308.

Full description at Econpapers || Download paper

2023Short-term loans and Firms high-quality innovation: Evidence from the access to patent-backed loans in China. (2023). Chen, Shi ; Zhang, Fuxin ; Rong, Zhao. In: China Economic Review. RePEc:eee:chieco:v:78:y:2023:i:c:s1043951x23000032.

Full description at Econpapers || Download paper

2023The unintended consequence of collateral-based financing: Evidence from corporate cost behavior. (2023). Chen, Zhihua ; Lu, Chun ; Li, Tongxia. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:1:s1815566922000339.

Full description at Econpapers || Download paper

2023The impact of housing macroprudential policy on firm innovation: empirical evidence from China. (2023). Jin, Ruoxi ; Sun, Yongming ; Zhu, Haojie ; Chen, Mengtao. In: Palgrave Communications. RePEc:pal:palcom:v:10:y:2023:i:1:d:10.1057_s41599-023-02010-4.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023Reform of fiscal hierarchy and corporate innovation: Evidence from the ‘Province-Managing-County’ fiscal reform in China. (2023). Zhao, Huixian ; Jin, Yifan ; Liu, Shasha. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:80:y:2023:i:c:s0927538x23001348.

Full description at Econpapers || Download paper

2023Just “blah blah blah”? Stock market expectations and reactions to COP26. (2023). Palea, Vera ; Paimanova, Viktoriia ; Miazza, Aline ; Birindelli, Giuliana. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923002156.

Full description at Econpapers || Download paper

2023Swing Pricing et dynamique des flux au regard de la crise Covid-19. (2023). Garcia, Thomas ; Baena, Antoine. In: Working papers. RePEc:bfr:banfra:914.

Full description at Econpapers || Download paper

2023Creating Agile Institutions with Organizational Trust in the Finance Sector of Turkey: The Mediating Role of Psychological Empowerment in Times of COVID-19. (2023). Laskowska, Agnieszka ; Laskowski, Jan ; Dluhopolskyi, Oleksandr ; Kiziloglu, Mehmet. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:4:p:3019-:d:1060710.

Full description at Econpapers || Download paper

2023Taxation and the transfer of patents: Evidence from Europe. (2023). Ciaramella, Laurie. In: European Economic Review. RePEc:eee:eecrev:v:151:y:2023:i:c:s0014292122001921.

Full description at Econpapers || Download paper

2023Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?. (2023). , Barbara ; Mardan, Mohammed ; Casi, Elisa. In: Discussion Papers. RePEc:hhs:nhhfms:2023_012.

Full description at Econpapers || Download paper

2023Good Governance within Public Participation and National Audit for Reducing Corruption. (2023). Pimonenko, Tetyana ; Lyulyov, Oleksii ; Lu, YU ; Su, Huishui. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:9:p:7030-:d:1129981.

Full description at Econpapers || Download paper

2023
2023
2023Political similarities in credit ratings. (2023). Do, Hung ; Nguyen, Nhut H ; Molchanov, Alexander. In: International Review of Financial Analysis. RePEc:eee:finana:v:86:y:2023:i:c:s1057521923000315.

Full description at Econpapers || Download paper

2023Do Rating Agencies Behave Defensively for Higher Risk Issuers?. (2023). Sikochi, Anywhere ; Muller, Karl A ; Kraft, Pepa ; Koharki, Kevin ; Bonsall, Samuel B. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:8:p:4864-4887.

Full description at Econpapers || Download paper

2023Research on Supply Chain Decisions for Production Waste Recovery and Reuse Based on a Recycler Focus. (2023). Lu, Hui ; Wang, Kai ; Liu, Xingyao. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:4:p:3320-:d:1065146.

Full description at Econpapers || Download paper

2023Cross-Section of Returns, Predictors Credibility, and Method Issues. (2023). Yu, Zhimin. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:1:p:34-:d:1025770.

Full description at Econpapers || Download paper

2023The implied cost of capital: accounting for growth. (2023). Wang, Haofei ; Zhu, Julie ; Penman, Stephen. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:61:y:2023:i:3:d:10.1007_s11156-023-01175-y.

Full description at Econpapers || Download paper

2023Do risk exposures explain accounting anomalies? A new testing method. (2023). Peng, Zihang. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:3:p:2965-2983.

Full description at Econpapers || Download paper

2023Patented knowledge capital and implied equity risk premium. (2023). Mishra, Dev ; Hegde, Shantaram P. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:148:y:2023:i:c:s0378426622003181.

Full description at Econpapers || Download paper

2023Do technological innovation, foreign investment, trade and human capital have a symmetric effect on economic growth? Novel dynamic ARDL simulation study on Bangladesh. (2023). Musa, Mohammad ; Zhang, Zhihe ; Rahman, Preethu. In: Economic Change and Restructuring. RePEc:kap:ecopln:v:56:y:2023:i:2:d:10.1007_s10644-022-09478-1.

Full description at Econpapers || Download paper

2023Intended and unintended knowledge spillovers in innovation. (2023). Rammer, Christian ; Kraft, Kornelius. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23015.

Full description at Econpapers || Download paper

2023Trade secrets laws and technology spillovers. (2023). Wang, Yanzhi. In: Research Policy. RePEc:eee:respol:v:52:y:2023:i:7:s0048733323000781.

Full description at Econpapers || Download paper

2023Technology spillover, corporate investment, and stock returns. (2023). Wang, Yanzhi ; Hsu, Yen-Ju. In: Journal of Empirical Finance. RePEc:eee:empfin:v:73:y:2023:i:c:p:238-250.

Full description at Econpapers || Download paper

2023Earnings Management of Chinese Listed Multinational Corporations. (2023). Xie, Wenjing ; Qi, Tong ; Lu, Xingyu. In: China & World Economy. RePEc:bla:chinae:v:31:y:2023:i:6:p:179-206.

Full description at Econpapers || Download paper

2023Local green finance policies and corporate ESG performance. (2023). Bai, Caiquan ; Wang, Huimin ; Xue, Qihang. In: International Review of Finance. RePEc:bla:irvfin:v:23:y:2023:i:4:p:721-749.

Full description at Econpapers || Download paper

2023Tax competition in the presence of profit shifting. (2023). van Ypersele, Tanguy ; Oh, David ; Mongrain, Steeve. In: Journal of Public Economics. RePEc:eee:pubeco:v:224:y:2023:i:c:s0047272723001226.

Full description at Econpapers || Download paper

2023Invention value, inventive capability and the large firm advantage. (2023). Sebastian, Divya ; Lee, Honggi ; Cohen, Wesley ; Arora, Ashish. In: Research Policy. RePEc:eee:respol:v:52:y:2023:i:1:s0048733322001718.

Full description at Econpapers || Download paper

2023The effects of terrorist attacks on inventor productivity and mobility. (2023). Petmezas, Dimitris ; Nguyen, Tung ; Fich, Eliezer M. In: Research Policy. RePEc:eee:respol:v:52:y:2023:i:1:s0048733322001767.

Full description at Econpapers || Download paper

2023Ignorance Is Bliss: The Screening Effect of (Noisy) Information. (2023). Zhang, Gaoqing ; Wu, Yufeng ; Wang, Wenyu ; Feng, Felix Zhiyu. In: Papers. RePEc:arx:papers:2302.11128.

Full description at Econpapers || Download paper

2023The effect of management control systems in managing the unknown: Does the market appreciate the breadth of vision?. (2023). Lopez-Valeiras, Ernesto ; Gomez-Conde, Jacobo ; Lunkes, Rogerio Joo ; Rosa, Fabricia Silva. In: Review of Managerial Science. RePEc:spr:rvmgts:v:17:y:2023:i:8:d:10.1007_s11846-022-00601-0.

Full description at Econpapers || Download paper

2023Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements. (2023). Saavedra, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09796-3.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023ESG rating confusion and bond spreads. (2023). Yan, Jingzhou ; Zou, Jin ; Deng, Guoying. In: Economic Modelling. RePEc:eee:ecmode:v:129:y:2023:i:c:s026499932300367x.

Full description at Econpapers || Download paper

2023Understanding the role of aggregate analyst attention in resolving stock market uncertainty. (2023). Hu, Changsheng ; Hou, Yunfei. In: Finance Research Letters. RePEc:eee:finlet:v:57:y:2023:i:c:s154461232300555x.

Full description at Econpapers || Download paper

2023Does Shareholder Activism Create Value? A Meta-Analysis. (2023). Irsova, Zuzana ; Havranek, Tomas ; Novak, Jiri ; Bajzik, Josef. In: MetaArXiv. RePEc:osf:metaar:g94sx.

Full description at Econpapers || Download paper

2023Does Shareholder Activism Create Value? A Meta-Analysis. (2023). Irsova, Zuzana ; Havranek, Tomas ; Novak, Jiri ; Bajzik, Josef. In: EconStor Preprints. RePEc:zbw:esprep:272232.

Full description at Econpapers || Download paper

2023Can the market identify prosperous activist engagements? Evidence from announcement and long-term buy-and-hold returns. (2023). Sievers, Soenke ; Pelster, Matthias ; Hartmann, Jochen. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:89:y:2023:i:c:p:174-187.

Full description at Econpapers || Download paper

2023Competition laws, external financing and investment. (2023). Dodzidenu, Solomon Wise ; Ofosu, Emmanuel ; Peter, Cephas Simon ; Xede, James. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:82:y:2023:i:c:s104244312200172x.

Full description at Econpapers || Download paper

2023Consequences of state-level regulations in accounting, finance, and corporate governance: A review. (2023). Habib, Ahsan ; Al-Hadi, Ahmed. In: Advances in accounting. RePEc:eee:advacc:v:60:y:2023:i:c:s0882611022000499.

Full description at Econpapers || Download paper

2023Third-party auditor liability and financial restatements. (2023). Eulaiwi, Baban ; Hasan, Mostafa Monzur ; Taylor, Grantley ; Al-Hadi, Ahmed. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000130.

Full description at Econpapers || Download paper

2023The effect of bond market transparency on bank loan contracting. (2023). Kyung, Hoyoun ; Chy, Mahfuz. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s0165410122000593.

Full description at Econpapers || Download paper

2023StoneRidge Investment Partners v. Scientific Atlanta: A Test of Auditor Litigation Risk. (2023). Heron, Nicole M ; Brown, Anna Bergman ; Zur, Emanuel ; Levy, Hagit. In: Journal of Business Ethics. RePEc:kap:jbuset:v:187:y:2023:i:3:d:10.1007_s10551-022-05267-y.

Full description at Econpapers || Download paper

2023Litigation Risk and Corporate Cash Holdings:Evidence from a Legal Shock. (2021). Oliviero, Tommaso ; Zou, Hong ; Park, Min. In: CSEF Working Papers. RePEc:sef:csefwp:623.

Full description at Econpapers || Download paper

2023Securities class actions and conditional conservatism: Evidence from two legal events. (2023). Zhang, Yizhou ; Shan, Yaowen ; Lu, Meiting ; Chen, Xiaomeng. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:2:p:2441-2471.

Full description at Econpapers || Download paper

2023Investment sensitivity to lender default shocks. (2023). Selvam, Srinivasan ; Julio, Brandon ; Celil, Hursit S. In: Journal of Corporate Finance. RePEc:eee:corfin:v:79:y:2023:i:c:s0929119922001547.

Full description at Econpapers || Download paper

2023Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks. (2023). Wang, Lynn Linghuan. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:935-978.

Full description at Econpapers || Download paper

2023Is the effect of shared auditors driven by shared audit partners? The case of M&As. (2023). Bond, David ; Czernkowski, Robert ; Bugeja, Martin ; Bedford, Anna. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000294.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023The dark side of audit market competition. (2023). Zhang, Pengdong ; Shroff, Nemit ; Pan, Yue. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:1:s016541012200043x.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023Can Policy Promote Agricultural Service Outsourcing? Quasi-Natural Experimental Evidence from China. (2023). Guo, Xiaoqin ; Li, Xiang. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:2:p:1009-:d:1026431.

Full description at Econpapers || Download paper

2023Analyst independence and earnings management. (2023). Lui, Daphne ; Jeanjean, Thomas ; Huang, Zhongwei. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:50:y:2023:i:3-4:p:598-621.

Full description at Econpapers || Download paper

2023
2023Disclosure Substitution. (2023). Taylor, Daniel ; Samuels, Delphine ; Heinle, Mirko. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:8:p:4774-4789.

Full description at Econpapers || Download paper

2023Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market. (2023). Velte, Patrick. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:5:p:2406-2418.

Full description at Econpapers || Download paper

2023CEO remuneration, financial distress and firm life cycle. (2023). Duong, Lien ; Taylor, Grantley ; Nguyen, Mai ; Jia, Jing ; Chatterjee, Bikram. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:80:y:2023:i:c:s0927538x23001166.

Full description at Econpapers || Download paper

2023Hedge Funds and Public Information Acquisition. (2023). Umar, Tarik ; Crotty, Kevin ; Crane, Alan. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:6:p:3241-3262.

Full description at Econpapers || Download paper

2023Home bias in shareholder voting. (2023). Li, Xuan. In: Discussion Papers. RePEc:hhs:nhhfms:2023_021.

Full description at Econpapers || Download paper

2023Who cares about corporate fraud? Evidence from cross-border mergers and acquisitions of Chinese companies. (2023). Tang, Hongfei ; Deng, Xiuyuan ; Fu, Chao. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:60:y:2023:i:2:d:10.1007_s11156-022-01111-6.

Full description at Econpapers || Download paper

2023How FinTech improves financial reporting quality? Evidence from earnings management. (2023). Gao, Haoyu ; Fang, Jincheng ; Wen, Huiyu. In: Economic Modelling. RePEc:eee:ecmode:v:126:y:2023:i:c:s026499932300247x.

Full description at Econpapers || Download paper

2023Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States. (2023). , Yaoyi ; Masli, Adi ; Kara, Mehmet ; Arikan, Mazhar. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s0165410122000751.

Full description at Econpapers || Download paper

2023Mean reverting in stock ratings distribution. (2023). Chan, Chia-Ying ; Lo, Huai-Chun. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:60:y:2023:i:3:d:10.1007_s11156-022-01121-4.

Full description at Econpapers || Download paper

2023Performance commitments and the properties of analyst earnings forecasts: Evidence from Chinese reverse merger firms. (2023). Xiong, LU ; Yang, Lingxuan ; Liu, YU. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002910.

Full description at Econpapers || Download paper

2023Essays on corporate disclosures, innovation, and investments. (2023). Ahi, Mustafa. In: Other publications TiSEM. RePEc:tiu:tiutis:0dddb5f7-17e1-41ba-97da-0b6d6eacd951.

Full description at Econpapers || Download paper

2023Induced green innovation of suppliers: The “green power” from major customers. (2023). Yang, Lisha ; Wei, Qingfang. In: Energy Economics. RePEc:eee:eneeco:v:124:y:2023:i:c:s0140988323002736.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023Corporate Social Responsibility: A Business Strategy That Promotes Energy Environmental Transition and Combats Volatility in the Post-Pandemic World. (2023). Garefalakis, Alexandros ; Passas, Ioannis ; Ragazou, Konstantina ; Sariannidis, Nikolaos ; Karagiannopoulou, Sofia. In: Energies. RePEc:gam:jeners:v:16:y:2023:i:3:p:1102-:d:1040911.

Full description at Econpapers || Download paper

Recent citations
Recent citations received in 2023

YearCiting document
2023Is there a dark side of competition? Product market competition and auditor-client contracting. (2023). Walton, Stephanie ; Li, Tianpei. In: Advances in accounting. RePEc:eee:advacc:v:62:y:2023:i:c:s0882611023000172.

Full description at Econpapers || Download paper

2023The informational feedback effect of stock prices on corporate investments: A comparison of new energy firms and traditional energy firms in China. (2023). Xu, Zhiwei ; Zhang, Teng. In: Energy Economics. RePEc:eee:eneeco:v:127:y:2023:i:pa:s0140988323005844.

Full description at Econpapers || Download paper

2023Institutional investors site visits, information asymmetry, and investment efficiency. (2023). Wu, Yanjun ; Li, NA ; Zhao, Lei. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923001904.

Full description at Econpapers || Download paper

2023Government audit supervision, financialization, and executives excess perks: Evidence from Chinese state-owned enterprises. (2023). Chen, Wenchuan ; Luo, Yalin ; Li, Wenwen ; Zhang, Mengtao. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002326.

Full description at Econpapers || Download paper

2023Regulation and post-crisis pay disclosure strategies of banks. (2023). John, Kose ; de Masi, Sara ; Urbanek, Piotr ; Somka-Gobiowska, Agnieszka. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:61:y:2023:i:4:d:10.1007_s11156-023-01177-w.

Full description at Econpapers || Download paper

2023Roe v. Rates: Reproductive Healthcare and Public Financing Costs. (2023). Ye, Zihan ; Lu, Runjing. In: SocArXiv. RePEc:osf:socarx:7t5jz.

Full description at Econpapers || Download paper

2023Is analytical tax research alive and kicking? Insights from 2000 until 2022. (2023). Sailer, Mariana ; Niemann, Rainer. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01157-5.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2023.

Full description at Econpapers || Download paper

Recent citations received in 2022

YearCiting document
2022Real earnings management: A review of the international literature. (2022). Ahmad, Fawad ; Biswas, Pallab Kumar ; Wu, Julia Yonghua ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4279-4344.

Full description at Econpapers || Download paper

2022Investor heterogeneity and negative skewness in stock returns: Evidence from institutional investors. (2022). Goutte, Stéphane ; Zhu, Hui ; Saadi, Samir ; Benkraiem, Ramzi. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001627.

Full description at Econpapers || Download paper

2022Shared auditors, social trust, and relationship-specific investment in the supply chain. (2022). Zhang, Yuyu ; Yang, Haiyan ; Hu, Zhiying. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:3:s1815566922000248.

Full description at Econpapers || Download paper

2022Managerial Risk-Taking Incentives and Bank Earnings Management: Evidence from FAS 123R. (2022). Bai, Gang ; Yang, Qiurong ; Elyasiani, Elyas. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:21:p:13721-:d:950740.

Full description at Econpapers || Download paper

2022Managerial Myopia and Long-Term Investment: Evidence from China. (2022). Zhong, Changbao ; Li, Jinglei ; Ju, Meng ; Cao, Qilong. In: Sustainability. RePEc:gam:jsusta:v:15:y:2022:i:1:p:708-:d:1020965.

Full description at Econpapers || Download paper

2022News Selection and Asset Pricing Implications. (2022). Mondria, Jordi ; Martineau, Charles. In: SocArXiv. RePEc:osf:socarx:ame2f.

Full description at Econpapers || Download paper

2022Can the market identify prosperous activist engagements? Evidence from announcement and long-term buy-and-hold returns. (2022). Hartmann, Jochen ; Pelster, Matthias ; Sievers, Soenke. In: Working Papers Dissertations. RePEc:pdn:dispap:100.

Full description at Econpapers || Download paper

2022Audit process, private information, and insider trading. (2022). Taylor, Daniel ; Schroeder, Joseph ; Kepler, John D ; Arif, Salman. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09689-x.

Full description at Econpapers || Download paper

2022.

Full description at Econpapers || Download paper

Recent citations received in 2021

YearCiting document
2021Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints. (2021). Yang, Baozhong ; Du, Kai ; Cao, Sean Shun ; Zhang, Alan L. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1261-1302.

Full description at Econpapers || Download paper

2021Cash?for?Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers. (2021). Perezcavazos, Gerardo ; Heese, Jonas ; Dey, Aiyesha. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1689-1740.

Full description at Econpapers || Download paper

2021The costs and benefits associated with inventor CEOs. (2021). Lin, Zhilu ; Fuller, Kathleen ; Byun, Seong K. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002169.

Full description at Econpapers || Download paper

2021Does Modern Information Technology Attenuate Managerial Information Hoarding? Evidence from the EDGAR Implementation. (2021). Yin, David ; Wang, YE ; Ni, Xiaoran. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002224.

Full description at Econpapers || Download paper

2021Sources of Corporate Financing and Operating Performance: The effects of strategic ownership and financial restatements. (2021). Pavlopoulou-Lelaki, Olga-Chara ; Papadaki, Aphroditi J. In: International Review of Financial Analysis. RePEc:eee:finana:v:76:y:2021:i:c:s1057521921000752.

Full description at Econpapers || Download paper

2021Green credit policy and corporate access to bank loans in China: The role of environmental disclosure and green innovation. (2021). Tripe, David ; Zhang, Yuming ; Xing, Chao. In: International Review of Financial Analysis. RePEc:eee:finana:v:77:y:2021:i:c:s105752192100171x.

Full description at Econpapers || Download paper

2021The effect of tax avoidance crackdown on corporate innovation. (2021). Shevlin, Terry ; Ma, Mark. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410120300847.

Full description at Econpapers || Download paper

2021Whats my target? Individual analyst forecasts and last-chance earnings management. (2021). Wong, Paul A ; Robinson, John R ; Beardsley, Erik L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000380.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2021Auditor reporting to bank regulators: Effective regulation or regulatory overreach?. (2021). Barth, Mary E ; Amel-Zadeh, Amir. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s0165410121000653.

Full description at Econpapers || Download paper

2021Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine. (2021). Ding, Rong ; Zhang, Ziyang ; Sainani, Sushil. In: Journal of Business Research. RePEc:eee:jbrese:v:132:y:2021:i:c:p:221-232.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2021Impact of marketplace lending on consumers’ future borrowing capacities and borrowing outcomes. (2021). Zhang, Yafei ; Paradkar, Nikhil ; Ganduri, Rohan ; Chava, Sudheer. In: Journal of Financial Economics. RePEc:eee:jfinec:v:142:y:2021:i:3:p:1186-1208.

Full description at Econpapers || Download paper

2021Property rights protection and mergers and acquisitions. (2021). Shi, Jing ; He, Jing ; Han, Jianlei ; Fang, Tian Jin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:68:y:2021:i:c:s0927538x21001001.

Full description at Econpapers || Download paper

2021The Geography of Investor Attention. (2021). Pattitoni, Pierpaolo ; Pagano, Marco ; mengoli, stefano. In: EIEF Working Papers Series. RePEc:eie:wpaper:2114.

Full description at Econpapers || Download paper

2021The Influence of Research Reports on Stock Returns: The Mediating Effect of Machine-Learning-Based Investor Sentiment. (2021). Wang, Yue ; Shen, Xiaohong. In: Discrete Dynamics in Nature and Society. RePEc:hin:jnddns:5049179.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2021The geography of investor attention. (2021). Pattitoni, Pierpaolo ; Pagano, Marco ; mengoli, stefano. In: CFS Working Paper Series. RePEc:zbw:cfswop:671.

Full description at Econpapers || Download paper

Recent citations received in 2020

YearCiting document
2020Employee quality and audit fee: evidence from China. (2020). Chen, Xia ; Li, Xing ; Tian, Gaoliang ; Qi, Baolei. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:5:p:4533-4566.

Full description at Econpapers || Download paper

2020Corporate governance and institutions—A review and research agenda. (2020). Dedoulis, Emmanouil ; Zattoni, Alessandro ; van Ees, Hans ; Leventis, Stergios. In: Corporate Governance: An International Review. RePEc:bla:corgov:v:28:y:2020:i:6:p:465-487.

Full description at Econpapers || Download paper

2020Entrepreneurs facial trustworthiness, gender, and crowdfunding success. (2020). Wang, Zhihong ; Hsieh, Tien-Shih ; Duan, Yang. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301371.

Full description at Econpapers || Download paper

2020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review. (2020). Marinovic, Ivan ; Dehaan, ED ; Blankespoor, Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s016541012030046x.

Full description at Econpapers || Download paper

2020Technology is changing lending: Implications for research. (2020). Sutherland, Andrew G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s016541012030063x.

Full description at Econpapers || Download paper

2020Hype or help? Journalists’ perceptions of mispriced stocks. (2020). Jacobs, Heiko. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:178:y:2020:i:c:p:550-565.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2020Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes. (2020). Hellman, Niclas ; Andersson, Patric. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:41:y:2020:i:c:s1061951820300550.

Full description at Econpapers || Download paper

2020The impact of product market competition and internal corporate governance on family succession. (2020). Liao, Chen-Chieh ; Yeh, Yin-Hua. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:62:y:2020:i:c:s0927538x18304803.

Full description at Econpapers || Download paper

2020.

Full description at Econpapers || Download paper

2020Does Short-Termism Influence the Market Value of Companies? Evidence from EU Countries. (2020). Sajnog, Artur ; Pieloch-Babiarz, Aleksandra ; Janicka, Magorzata. In: JRFM. RePEc:gam:jjrfmx:v:13:y:2020:i:11:p:272-:d:440880.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2020Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case. (2020). Cabedo, David J ; Fuertes-Fuertes, Iluminada ; Tirado-Beltran, Jose Miguel. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:23:p:10146-:d:456891.

Full description at Econpapers || Download paper

2020Gender Gaps and Racial Disparities in Labour Market Penalties for Financial Misconduct. (2020). Honda, Jun. In: Working Papers. RePEc:inn:wpaper:2020-17.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2020Tax-savvy executives. (2020). Li, Yijun ; Kubick, Thomas R ; Robinson, John R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:4:d:10.1007_s11142-020-09543-y.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2020When do firms highlight their effective tax rate?. (2020). Sureth, Caren ; Muller, Jens ; Flagmeier, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:259.

Full description at Econpapers || Download paper