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Review of Accounting Studies / Springer

Citation Profile [Updated: 2024-03-05 07:42:34]
5 Years H Index
26
Impact Factor (IF)
1.82
5 Years IF
1.89
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
2016 0 0.53 0.09 0 34 34 558 3 3 0 0 0 3 0.09 0.21
2017 0.65 0.55 0.43 0.65 50 84 691 36 39 34 22 34 22 11 30.6 13 0.26 0.21
2018 0.95 0.56 0.89 0.95 46 130 464 116 155 84 80 84 80 19 16.4 13 0.28 0.24
2019 1.03 0.58 1.02 1.11 42 172 285 176 331 96 99 130 144 21 11.9 5 0.12 0.23
2020 1.33 0.7 1.77 1.74 40 212 280 374 706 88 117 172 300 22 5.9 9 0.23 0.33
2021 1.72 0.84 2.03 1.96 43 255 217 516 1223 82 141 212 416 39 7.6 18 0.42 0.31
2022 1.98 0.93 2.28 2.01 45 300 53 684 1907 83 164 221 444 47 6.9 9 0.2 0.28
2023 1.82 1.04 2.15 1.89 50 350 9 754 2661 88 160 216 408 45 6 8 0.16 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
12016Seeing is believing: analysts’ corporate site visits. (2016). Du, Fei ; Cheng, Qiang ; Wang, Yutao. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9.

Full description at Econpapers || Download paper

102
22016A review of the IFRS adoption literature. (2016). Li, X I ; de George, Emmanuel T ; Shivakumar, Lakshmanan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1.

Full description at Econpapers || Download paper

85
32017The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Miller, Brian P ; Bonsall, Samuel B. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0.

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82
42020Entropy-balanced accruals. (2020). Schonberger, Bryce ; McMullin, Jeff L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:1:d:10.1007_s11142-019-09525-9.

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71
52021Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Christensen, Hans B ; Hail, Luzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5.

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67
62017Military experience and corporate tax avoidance. (2017). Law, Kelvin K. F. ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z.

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56
72018Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Karpoff, Jonathan ; Amiram, Dan ; Sloan, Richard ; Dupont, Quentin ; Cox, James D ; Bozanic, Zahn. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9435-x.

Full description at Econpapers || Download paper

51
82017Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Israeli, Doron ; Sridharan, Suhas A ; Charles, . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8.

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49
92016The benefits of specific risk-factor disclosures. (2016). Hu, Danqi ; Hope, Ole-Kristian ; Lu, Hai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1.

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48
102018Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Dehaan, ED ; Blankespoor, Elizabeth ; Zhu, Christina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2.

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41
112017Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x.

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41
122017Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0.

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40
132017The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Maydew, Edward L ; Hanlon, Michelle ; Saavedra, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y.

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38
142016The role of the media in disseminating insider-trading news. (2016). Skinner, Douglas J ; Rogers, Jonathan L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2.

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36
152017Has goodwill accounting gone bad?. (2017). Sloan, Richard G ; Li, Kevin K. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9401-7.

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35
162017The effect of financial reporting quality on corporate dividend policy. (2017). Ramalingegowda, Santhosh ; Koo, David S ; Yu, Yong. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3.

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34
172019Quality minus junk. (2019). Pedersen, Lasse ; Asness, Clifford S ; Frazzini, Andrea. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9470-2.

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34
182016Taste, information, and asset prices: implications for the valuation of CSR. (2016). Heinle, Mirko S ; Friedman, Henry L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x.

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34
192018Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Seybert, Nicholas ; Ham, Charles ; Wang, Sean. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x.

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34
202017Corporate bankruptcy prediction: a high dimensional analysis. (2017). Jones, Stewart. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9407-1.

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33
212017Bank earnings and regulatory capital management using available for sale securities. (2017). Gomez-Biscarri, Javier ; Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y.

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30
222016Accruals and price crashes. (2016). Zhu, Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9355-1.

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30
232018Societal trust and corporate tax avoidance. (2018). Kanagaretnam, Kiridaran ; Lobo, Gerald ; Lim, Chee Yeow ; Lee, Jimmy. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9466-y.

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30
242018Do firms underreport information on cyber-attacks? Evidence from capital markets. (2018). Livne, Tsafrir ; Amir, Eli ; Levi, Shai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9452-4.

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29
252018Consequences of adopting an expanded auditor’s report in the United Kingdom. (2018). Minutti-Meza, Miguel ; Gutierrez, Elizabeth ; Vulcheva, Maria ; Tatum, Kay W. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9464-0.

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28
262017The internet as an information intermediary. (2017). Thornock, Jacob R ; Drake, Michael S ; Twedt, Brady J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1.

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28
272020Policy uncertainty and loan loss provisions in the banking industry. (2020). Saffar, Walid ; Ng, Jeffrey ; Zhang, Janus Jian. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09530-y.

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26
282018Corporate tax avoidance: data truncation and loss firms. (2018). Sansing, Richard ; Henry, Erin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9448-0.

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26
292017Shareholder activism and voluntary disclosure. (2017). Schoenfeld, Jordan ; Bourveau, Thomas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0.

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26
302016Political contributions and analyst behavior. (2016). Law, Kelvin K. F. ; Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9.

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

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25
322018Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Cuny, Christine ; Burks, Jeffrey J ; Granja, Joo ; Gerakos, Joseph. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1.

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23
332018The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior. (2018). McNichols, Maureen F ; Beaver, William H ; Wang, Zach Z. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9417-z.

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23
342020GDP growth incentives and earnings management: evidence from China. (2020). Cheng, Qiang ; Liu, Qiang ; Hao, Ying. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09547-8.

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22
352019Improving the measures of real earnings management. (2019). Srivastava, Anup. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09505-z.

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22
362021The impact of carbon disclosure mandates on emissions and financial operating performance. (2021). Zaklan, Aleksandar ; Schwenen, Sebastian ; Reichelstein, Stefan ; Ernstberger, Jurgen ; Downar, Benedikt. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09611-x.

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21
372018Defining, measuring, and modeling accruals: a guide for researchers. (2018). Sloan, Richard ; Larson, Chad R ; Giedt, Jenny Zha. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9457-z.

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21
382016Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling. (2016). Segal, Dan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9366-y.

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20
392021Does the media spotlight burn or spur innovation?. (2021). Shen, Rui ; Dai, Lili ; Zhang, Bohui. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09553-w.

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19
402017Management forecasts and the cost of equity capital: international evidence. (2017). Myers, Linda A ; Cao, Ying ; Yang, Yong George ; Tsang, Albert. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5.

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19
412016Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components. (2016). Causholli, Monika ; Bratten, Brian ; Khan, Urooj. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9346-7.

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17
422016Accounting-based downside risk, cost of capital, and the macroeconomy. (2016). Konchitchki, Yaniv ; Wu, Feng ; Luo, Yan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9338-7.

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17
432017A theory of risk disclosure. (2017). Smith, Kevin C ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2.

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17
442019Overconfidence and Corporate Tax Policy. (2019). Gaertner, Fabio B ; Chyz, James A ; Watson, Luke ; Kausar, Asad. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:3:d:10.1007_s11142-019-09494-z.

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17
452020Machine 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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16
462016What do accruals tell us about future cash flows?. (2016). Clinch, Greg ; Barth, Mary E ; Israeli, Doron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9360-4.

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16
472019The effect of major customer concentration on firm profitability: competitive or collaborative?. (2019). Liang, Chuchu ; Hui, Kai Wai ; Yeung, Eric P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9469-8.

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16
482017Go before the whistle blows: an empirical analysis of director turnover and financial fraud. (2017). Wu, Haibin ; Kim, Jeong-Bon ; Gao, Yanmin ; Tsang, Desmond. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9381-z.

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16
492016Tests of investor learning models using earnings innovations and implied volatilities. (2016). Papadakis, George ; Neururer, Thaddeus ; Riedl, Edward J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-015-9348-5.

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16
502016Limited attention, statement of cash flow disclosure, and the valuation of accruals. (2016). Teoh, Siew Hong ; Miao, Bin ; Zhu, Zinan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9357-z.

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16
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12016Seeing is believing: analysts’ corporate site visits. (2016). Du, Fei ; Cheng, Qiang ; Wang, Yutao. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9.

Full description at Econpapers || Download paper

71
22021Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Christensen, Hans B ; Hail, Luzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5.

Full description at Econpapers || Download paper

64
32020Entropy-balanced accruals. (2020). Schonberger, Bryce ; McMullin, Jeff L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:1:d:10.1007_s11142-019-09525-9.

Full description at Econpapers || Download paper

59
42017The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Miller, Brian P ; Bonsall, Samuel B. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0.

Full description at Econpapers || Download paper

43
52017Military experience and corporate tax avoidance. (2017). Law, Kelvin K. F. ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z.

Full description at Econpapers || Download paper

33
62018Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Karpoff, Jonathan ; Amiram, Dan ; Sloan, Richard ; Dupont, Quentin ; Cox, James D ; Bozanic, Zahn. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9435-x.

Full description at Econpapers || Download paper

29
72016The benefits of specific risk-factor disclosures. (2016). Hu, Danqi ; Hope, Ole-Kristian ; Lu, Hai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1.

Full description at Econpapers || Download paper

27
82018Societal trust and corporate tax avoidance. (2018). Kanagaretnam, Kiridaran ; Lobo, Gerald ; Lim, Chee Yeow ; Lee, Jimmy. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9466-y.

Full description at Econpapers || Download paper

24
92016A review of the IFRS adoption literature. (2016). Li, X I ; de George, Emmanuel T ; Shivakumar, Lakshmanan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1.

Full description at Econpapers || Download paper

23
102017The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Maydew, Edward L ; Hanlon, Michelle ; Saavedra, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y.

Full description at Econpapers || Download paper

23
112017Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Israeli, Doron ; Sridharan, Suhas A ; Charles, . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8.

Full description at Econpapers || Download paper

22
122021The impact of carbon disclosure mandates on emissions and financial operating performance. (2021). Zaklan, Aleksandar ; Schwenen, Sebastian ; Reichelstein, Stefan ; Ernstberger, Jurgen ; Downar, Benedikt. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09611-x.

Full description at Econpapers || Download paper

20
132017Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0.

Full description at Econpapers || Download paper

19
142018Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Seybert, Nicholas ; Ham, Charles ; Wang, Sean. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x.

Full description at Econpapers || Download paper

18
152018Consequences of adopting an expanded auditor’s report in the United Kingdom. (2018). Minutti-Meza, Miguel ; Gutierrez, Elizabeth ; Vulcheva, Maria ; Tatum, Kay W. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9464-0.

Full description at Econpapers || Download paper

17
162018Corporate tax avoidance: data truncation and loss firms. (2018). Sansing, Richard ; Henry, Erin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9448-0.

Full description at Econpapers || Download paper

16
172017Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x.

Full description at Econpapers || Download paper

16
182021Does the media spotlight burn or spur innovation?. (2021). Shen, Rui ; Dai, Lili ; Zhang, Bohui. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09553-w.

Full description at Econpapers || Download paper

16
192018Do firms underreport information on cyber-attacks? Evidence from capital markets. (2018). Livne, Tsafrir ; Amir, Eli ; Levi, Shai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9452-4.

Full description at Econpapers || Download paper

16
202020GDP growth incentives and earnings management: evidence from China. (2020). Cheng, Qiang ; Liu, Qiang ; Hao, Ying. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09547-8.

Full description at Econpapers || Download paper

16
212019Improving the measures of real earnings management. (2019). Srivastava, Anup. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09505-z.

Full description at Econpapers || Download paper

15
222020Machine learning improves accounting estimates: evidence from insurance payments. (2020). Lev, Baruch ; Ding, Kexing ; Vasarhelyi, Miklos A ; Sun, Ting ; Peng, Xuan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09546-9.

Full description at Econpapers || Download paper

15
232017The effect of financial reporting quality on corporate dividend policy. (2017). Ramalingegowda, Santhosh ; Koo, David S ; Yu, Yong. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3.

Full description at Econpapers || Download paper

15
242017Corporate bankruptcy prediction: a high dimensional analysis. (2017). Jones, Stewart. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9407-1.

Full description at Econpapers || Download paper

15
252020Investor relations and IPO performance. (2020). HASAN, IFTEKHAR ; Chahine, Salim ; Mazboudi, Mohamad ; Colak, Gonul. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09526-8.

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15
262020Policy uncertainty and loan loss provisions in the banking industry. (2020). Saffar, Walid ; Ng, Jeffrey ; Zhang, Janus Jian. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09530-y.

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272016Accruals and price crashes. (2016). Zhu, Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9355-1.

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282021Financial misconduct and employee mistreatment: Evidence from wage theft. (2021). Raghunandan, Aneesh. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09602-y.

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292020Discretionary disclosure and manager horizon: evidence from patenting. (2020). Michels, Jeremy ; Glaeser, Stephen ; Verrecchia, Robert E. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09520-0.

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302018Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Dehaan, ED ; Blankespoor, Elizabeth ; Zhu, Christina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2.

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312022Do ESG funds make stakeholder-friendly investments?. (2022). Rajgopal, Shiva ; Raghunandan, Aneesh. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09693-1.

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322016Taste, information, and asset prices: implications for the valuation of CSR. (2016). Heinle, Mirko S ; Friedman, Henry L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x.

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332019Overconfidence and Corporate Tax Policy. (2019). Gaertner, Fabio B ; Chyz, James A ; Watson, Luke ; Kausar, Asad. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:3:d:10.1007_s11142-019-09494-z.

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342018Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Cuny, Christine ; Burks, Jeffrey J ; Granja, Joo ; Gerakos, Joseph. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1.

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352019Using IRS data to identify income shifting to foreign affiliates. (2019). Mills, Lillian F ; de Simone, Lisa ; Stomberg, Bridget. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:2:d:10.1007_s11142-019-9484-4.

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362018Defining, measuring, and modeling accruals: a guide for researchers. (2018). Sloan, Richard ; Larson, Chad R ; Giedt, Jenny Zha. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9457-z.

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372017Bank earnings and regulatory capital management using available for sale securities. (2017). Gomez-Biscarri, Javier ; Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y.

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382016The role of the media in disseminating insider-trading news. (2016). Skinner, Douglas J ; Rogers, Jonathan L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2.

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392020Gender and beauty in the financial analyst profession: evidence from the United States and China. (2020). Lin, An-Ping ; Veenstra, Kevin ; Lu, Hai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:4:d:10.1007_s11142-020-09542-z.

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402016Political contributions and analyst behavior. (2016). Law, Kelvin K. F. ; Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9.

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412019The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes. (2019). Cunningham, Lauren M ; Cassell, Cory A ; Lisic, Ling Lei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09507-x.

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422018Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine. (2018). Zhang, Huai ; Gao, Huasheng. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9475-x.

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432020The changing implications of research and development expenditures for future profitability. (2020). McVay, Sarah ; Curtis, Asher ; Toynbee, Sara. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09528-6.

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442019The effect of enforcement transparency: Evidence from SEC comment-letter reviews. (2019). Heese, Jonas ; Duro, Miguel ; Ormazabal, Gaizka. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:3:d:10.1007_s11142-019-09503-1.

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452017A theory of risk disclosure. (2017). Smith, Kevin C ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2.

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462020Measuring 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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472017Has goodwill accounting gone bad?. (2017). Sloan, Richard G ; Li, Kevin K. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9401-7.

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482019Long-term economic consequences of hedge fund activist interventions. (2019). Larcker, David ; Dehaan, ED ; McClure, Charles. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:2:d:10.1007_s11142-019-9480-8.

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492021Using machine learning to detect misstatements. (2021). Cheynel, Edwige ; Bertomeu, Jeremy ; Pan, Wenqiang ; Floyd, Eric. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09563-8.

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502016Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling. (2016). Segal, Dan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9366-y.

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Citing documents used to compute impact factor: 160
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2023Media coverage and patent trolls: A study on US high-tech firms. (2023). Shams, Syed ; Siddiqui, Sayla. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:37:y:2023:i:c:s2214635022001046.

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2023Retail investor attention and corporate innovation in the big data era. (2023). Hao, Jing. In: International Review of Financial Analysis. RePEc:eee:finana:v:86:y:2023:i:c:s1057521923000029.

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2023Minority shareholders activism and stock price crash risk: Evidence from China. (2023). Qiu, Muqing ; Wang, Qiong. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923001102.

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2023Social trust and firm innovation*. (2023). , Wilson ; Hou, Fangfang ; Guedhami, Omrane ; Gong, Zhaoran ; el Ghoul, Sadok. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:84:y:2023:i:c:s1042443123000136.

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2023Media Coverage, Real Earnings Management, and Long-Run Market Performance: Evidence from Chinese IPOs. (2023). Yu, Danning. In: Asia-Pacific Financial Markets. RePEc:kap:apfinm:v:30:y:2023:i:4:d:10.1007_s10690-022-09396-2.

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2023Effect of accounting information manipulation on innovation: Evidence from China. (2023). Lin, Zhiyang ; Ning, Shuying. In: Emerging Markets Review. RePEc:eee:ememar:v:56:y:2023:i:c:s1566014123000638.

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2023The bright side of analyst coverage on corporate innovation: Evidence from China. (2023). Wang, Yiru ; Zhang, Ping. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923003071.

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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 influence of oil price uncertainty on stock liquidity. (2023). Wong, Jin Boon ; Zhang, Qin. In: Journal of Futures Markets. RePEc:wly:jfutmk:v:43:y:2023:i:2:p:141-167.

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2023Does oil price uncertainty matter in firm innovation? Evidence from China. (2023). Song, Xinyu ; Yang, Baochen. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s105752192300203x.

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2023Oil price uncertainty and the cost of debt: Evidence from the Chinese bond market. (2023). Zhang, Mingxin ; Wu, XI ; Jiang, Yan ; Gan, Tian. In: Journal of Asian Economics. RePEc:eee:asieco:v:87:y:2023:i:c:s104900782300057x.

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2023Managerial performance and oil price shocks. (2023). Zhang, Qin ; Wong, Jin Boon. In: Energy Economics. RePEc:eee:eneeco:v:124:y:2023:i:c:s0140988323002621.

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2023Oil price uncertainty and audit fees: Evidence from the energy industry. (2023). Miao, Xiao ; Zhang, Yun ; Chen, Meng ; Wen, Fenghua. In: Energy Economics. RePEc:eee:eneeco:v:125:y:2023:i:c:s014098832300350x.

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2023Accounting for Intangible Assets: Thinking It Through. (2023). Penman, Stephen. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:1:p:5-13.

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2023Political corruption and accounting choices. (2023). Zhang, Jin. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:50:y:2023:i:3-4:p:443-481.

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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.

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2023Credit default swaps and debt specialization. (2023). Donato, James ; Clark, Brian ; Francis, Bill B. In: Journal of Financial Intermediation. RePEc:eee:jfinin:v:54:y:2023:i:c:s1042957323000128.

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2023Contracting in the Dark: The rise of public-side lenders in the syndicated loan market. (2023). Wittenberg-Moerman, Regina ; Phillips, Matthew A ; Donovan, John ; Amiraslani, Hami. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410123000101.

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2023Does non-punitive regulation diminish stock price crash risk?. (2023). Lu, Jing ; Qiu, Yuhang. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:148:y:2023:i:c:s0378426622003119.

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2023CSRC oral communication and corporate disclosure. (2023). Wang, Qijian ; Hou, Chenxue. In: Journal of Corporate Finance. RePEc:eee:corfin:v:79:y:2023:i:c:s0929119922001948.

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2023SEC comment letters on form S-4 and M&A accounting quality. (2023). Wang, Mengmeng ; Moon, Joon Seok ; Lisic, Ling Lei ; Johnson, Bret A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:2:d:10.1007_s11142-021-09659-9.

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2023Inquiry Letters and Tax Aggressiveness. (2023). Zhang, Bofu ; Wu, Yewei. In: China & World Economy. RePEc:bla:chinae:v:31:y:2023:i:4:p:37-65.

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2023Regulatory enforcement, foreignness, and language negativity: Evidence from SEC comment letters. (2023). Leventis, Stergios ; Dedoulis, Emmanouil ; Chantziaras, Antonios ; Koulikidou, Kleopatra. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:51:y:2023:i:c:s1061951823000265.

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2023Firms’ delayed replies and investor confidence: Evidence from M&A comment letters in China. (2023). Huang, LI ; Ying, Qianwei ; Han, Mengrui. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s154461232300497x.

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2023Using Machine Learning to Predict Corporate Fraud: Evidence Based on the GONE Framework. (2023). An, Zhe ; Xiong, Feng ; Xu, Xin. In: Journal of Business Ethics. RePEc:kap:jbuset:v:186:y:2023:i:1:d:10.1007_s10551-022-05120-2.

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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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2023Detecting financial statement fraud using dynamic ensemble machine learning. (2023). Peng, Juan ; Khan, Muhammad Atif. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923003435.

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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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2023Bagging or boosting? Empirical evidence from financial statement fraud detection. (2023). Zhai, Cong ; Chen, Xiaowei. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:5:p:5093-5142.

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2023Adults in the room? The auditor and dividends in small firms: Evidence from a natural experiment. (2023). Mauritzen, Johannes ; Lyngstadaas, Hakim. In: Papers. RePEc:arx:papers:2301.11079.

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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.

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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.

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2023Auditor conservatism, audit quality, and real consequences for clients. (2023). Sunder, Jayanthi ; Judd, Scott J ; Hall, Curtis. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:2:d:10.1007_s11142-021-09653-1.

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2023Accounting conservatism and relational contracting. (2023). Xue, Hao ; Glover, Jonathan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410122000945.

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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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2023The Effect of Audit Partner Diversity on Audit Quality: Evidence from China. (2023). Wang, Chunfei ; Liu, Xuejiao ; Koh, Kevin. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:1:p:340-380.

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2023Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality. (2023). Nguyen, Mai ; Hossain, Sarowar ; Azizkhani, Masoud. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:3:p:3675-3707.

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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.

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2023A Comprehensive Survey on Enterprise Financial Risk Analysis: Problems, Methods, Spotlights and Applications. (2022). Du, Huaming ; Zhao, YU. In: Papers. RePEc:arx:papers:2211.14997.

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2023An explainable financial risk early warning model based on the DS-XGBoost model. (2023). Hu, Xue ; Zhang, Chao ; Wu, Zihao ; Zhu, Weidong. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323004178.

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2023On the Disclosure of Half-Truths and the Duty to Update. (2023). Dye, Ronald A ; Beyer, Anne. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:7:p:4283-4311.

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2023Analyst coverage and syndicated lending. (2023). Howe, John S ; Hallman, Nicholas ; Wang, Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-022-09670-8.

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2023Political information flow and management guidance. (2023). Morris, Arthur ; Christensen, Dane M ; Wellman, Laura A ; Walther, Beverly R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-022-09671-7.

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2023Corporate crimes and innovation: Evidence from US financial firms. (2023). Unsal, Omer. In: Economic Modelling. RePEc:eee:ecmode:v:120:y:2023:i:c:s0264999322004205.

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2023Accounting for Corporate Human Rights: Literature Review and Future Insights. (2023). Elkelish, Walaa Wahid. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:2:p:203-226.

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2023Are Managers More Machiavellian than Other Employees?. (2023). Jirjahn, Uwe ; Baktash, Mehrzad B. In: IZA Discussion Papers. RePEc:iza:izadps:dp16361.

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2023Are Managers More Machiavellian Than Other Employees?. (2023). Jirjahn, Uwe ; Baktash, Mehrzad B. In: Research Papers in Economics. RePEc:trr:wpaper:202307.

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2023Are Managers More Machiavellian Than Other Employees?. (2023). Jirjahn, Uwe ; Baktash, Mehrzad B. In: GLO Discussion Paper Series. RePEc:zbw:glodps:1317.

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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.

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2023Oil price uncertainty, workplace misconduct, and cash holding. (2023). Amin, Md Ruhul ; Mazumder, Sharif ; Rahman, Md Showaib. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002739.

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2023The market for general counsel. (2023). Aggarwal, Dhruv Chand. In: Journal of Empirical Legal Studies. RePEc:wly:empleg:v:20:y:2023:i:4:p:895-940.

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2023Women directors and firm innovation: The role of women directors representative function. (2023). Scharfenkamp, Katrin ; Pull, Kerstin ; Joecks, Jasmin. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:44:y:2023:i:2:p:1203-1214.

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2023IFRS, financial development and income inequality: An empirical study using mediation analysis. (2023). Gal, Graham ; Akisik, Orhan. In: Economic Systems. RePEc:eee:ecosys:v:47:y:2023:i:2:s0939362522001315.

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2023Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management. (2023). Romney, Miles A ; Fligge, Benjamin ; Eulerich, Marc ; Chyz, James A. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:51:y:2023:i:c:s1061951823000228.

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2023From the Top Down: Does Corruption Affect Performance?. (2023). la Rocca, Tiziana ; Sanchez-Vidal, Javier ; Fasano, Francesco. In: Papers. RePEc:arx:papers:2310.20028.

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2023Mandatory ESG Reporting and Corporate Performance. (2022). Martinez, Sofia ; Vazquez, Antonio B. In: Misum Working Paper Series. RePEc:hhs:hamisu:2022_005.

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2023The Key Factors for Sustainability Reporting Adoption in the Semiconductor Industry Using the Hybrid FRST-PSO Technique and Fuzzy DEMATEL Approach. (2023). Ou, Chung-Ya ; Wang, Guan-Hua. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:3:p:1929-:d:1041368.

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2023The impact of voluntary sustainability reporting on firm value: Insights from signaling theory. (2023). Nikolov, Atanas Nik ; Hoelscher, Seth A ; Friske, Wesley. In: Journal of the Academy of Marketing Science. RePEc:spr:joamsc:v:51:y:2023:i:2:d:10.1007_s11747-022-00879-2.

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2023Science-based emission targets and risk-adjusted portfolio return: An analysis using global SBTi-validated stocks. (2023). Stephan, Andreas ; Sahamkhadam, Maziar ; Loof, Hans ; Dahlstrom, Petter. In: Working Paper Series in Economics and Institutions of Innovation. RePEc:hhs:cesisp:0492.

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2023Comparative analysis of environmental, social, and governance disclosures. (2023). Rezaee, Nick J ; Poursoleyman, Ehsan ; Homayoun, Saeid. In: Global Finance Journal. RePEc:eee:glofin:v:55:y:2023:i:c:s1044028322001065.

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2023The effect of voluntary and mandatory corporate social responsibility disclosure on firm profitability: Evidence from China. (2023). Xu, Jingwen ; Chang, QI ; Xue, Shuyu. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:77:y:2023:i:c:s0927538x22002141.

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2023Stock market reaction to mandatory ESG disclosure. (2023). Zhong, Angel ; Hu, Xiaolu ; Wang, Jiazhen. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612322005797.

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2023Integration of IFRS and FN-IB Applications, as Well as Their Influence on the Value of Iraqi Banks. (2023). Ali, Asaad Mohammed ; Ahmed, Hayder Jameel. In: Technium Social Sciences Journal. RePEc:tec:journl:v:44:y:2023:i:1:p:103-123.

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2023.

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2023Green Fiscal Policy and ESG Performance: Evidence from the Energy-Saving and Emission-Reduction Policy in China. (2023). Hou, Xiang ; Zhang, XI ; Tuo, Yandi ; Miao, Shan. In: Energies. RePEc:gam:jeners:v:16:y:2023:i:9:p:3667-:d:1131833.

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2023Accounting for Carbon Emissions—Current State of Sustainability Reporting Practice under the GHG Protocol. (2023). Thies, Simon ; Reisch, Lucas ; Kureljusic, Marko ; Kasperzak, Rainer. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:2:p:994-:d:1025951.

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2023The Value Relevance of ESG Practices in Japan and Malaysia: Moderating Roles of CSR Award, and Former CEO as a Board Chair. (2023). Mohd, Mohd Shazwan ; Wan-Hussin, Wan Nordin. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:3:p:2728-:d:1055724.

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2023Effect of Sustainable Supply Chain Management and Customer Relationship Management on Organizational Performance in the Context of the Egyptian Textile Industry. (2023). Attia, Ahmed. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:5:p:4072-:d:1078067.

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2023Sustainability Reporting Ecosystem: A Once-in-a-Lifetime Overhaul during the COVID-19 Pandemic. (2023). Beloglavec, Sabina Takar ; Zdolek, Daniel. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:9:p:7349-:d:1135540.

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2023How to transform sustainability practices into organizational benefits? The role of different cultural characteristics. (2023). Miguel, Luis ; Romano, Andre Luiz. In: Operations Management Research. RePEc:spr:opmare:v:16:y:2023:i:1:d:10.1007_s12063-022-00287-3.

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2023Does green finance really inhibit extreme hypocritical ESG risk? A greenwashing perspective exploration. (2023). Zhang, Dongyang. In: Energy Economics. RePEc:eee:eneeco:v:121:y:2023:i:c:s014098832300186x.

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2023Foreign Institutional Investors, Legal Origin, and Corporate Greenhouse Gas Emissions Disclosure. (2023). Schroder, Henning ; Guedhami, Omrane ; el Ghoul, Sadok ; Drobetz, Wolfgang ; Doring, Simon. In: Journal of Business Ethics. RePEc:kap:jbuset:v:182:y:2023:i:4:d:10.1007_s10551-022-05289-6.

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2023Renewable Governance: Good for the Environment?. (2023). Wagner, Hannes ; Towner, Mitch ; Roth, Lukas ; Lins, Karl V ; Dyck, Alexander. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:279-327.

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2023Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India. (2023). Tantri, Prasanna ; Rajgopal, Shivaram. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:415-447.

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2023Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures. (2023). Tomar, Sorabh ; Rennekamp, Kristina M ; Pacelli, Joseph ; Ho, Jung. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:695-735.

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2023Executive Compensation Tied to ESG Performance: International Evidence. (2023). Reichelstein, Stefan ; Ormazabal, Gaizka ; Kadach, Igor ; Cohen, Shira. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:805-853.

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2023Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages. (2023). Shin, Jeeeun ; Distelhorst, Gregory. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:855-890.

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2023.

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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.

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2023Non?financial disclosure regulation and environmental, social, and governance (ESG) performance: The case of EU and US firms. (2023). Perdichizzi, Salvatore ; Marrazza, Ferdinando ; Cicchiello, Antonella Francesca. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:3:p:1121-1128.

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2023Corpus analysis of evaluative language and framework implementation for pharmaceutical industry CSR reports. (2023). Wang, Yuting ; Zhu, Wenzhong ; Cai, Siying. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:4:p:2037-2052.

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2023Deconstructing corporate environmental, social, and governance performance: Heterogeneous stakeholder preferences in the food industry. (2023). Rodriguezgutierrez, Pablo ; Guerrerobaena, Dolores M ; Gomezlimon, Jose A ; Luquevilchez, Mercedes. In: Sustainable Development. RePEc:wly:sustdv:v:31:y:2023:i:3:p:1845-1860.

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2023Recent developments in Business Economics. (2023). Sarstedt, Marko ; Kupper, Hans-Ulrich ; Hundsdoerfer, Jochen ; Hofmann, Christian ; Bischof, Jannis ; Breuer, Wolfgang ; Witt, Peter ; Weitzel, Tim ; Schreck, Philipp. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01172-6.

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2023Climate Risk Disclosure and Institutional Investors. (2023). Starks, Laura T ; Sautner, Zacharias ; Krueger, Philipp ; Ilhan, Emirhan. In: Review of Financial Studies. RePEc:oup:rfinst:v:36:y:2023:i:7:p:2617-2650..

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2023Mind the gap?! The current state of biodiversity reporting. (2023). von Zedlitz, Gerrit. In: SAFE White Paper Series. RePEc:zbw:safewh:95.

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2023The power of culture: Does Confucian culture contribute to corporate environmental information disclosure?. (2023). Yang, Shu ; Li, Haidong ; Wang, Shanyong ; Chao, Shujun. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:5:p:2435-2456.

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2023
2023.

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2023GENDER EQUITY IN ROMANIAN COMPANIES. (2023). Ion, Panescu ; Nicoleta-Elena, Cristea ; Nerea, Gebremeskel Alula. In: Annals - Economy Series. RePEc:cbu:jrnlec:y:2023:v:3:p:197-205.

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2023The role of CSR committee characteristics on R&D investments. (2023). Maffei, Marco ; Allini, Alessandra ; Spano, Rosanna ; Campa, Domenico ; Ginesti, Gianluca. In: International Business Review. RePEc:eee:iburev:v:32:y:2023:i:5:s0969593123000471.

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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 alignment of companies sustainability behavior and emissions with global climate targets. (2023). Zollo, Maurizio ; Rei, Marek ; Burato, Matteo ; Cenci, Simone. In: Nature Communications. RePEc:nat:natcom:v:14:y:2023:i:1:d:10.1038_s41467-023-43116-2.

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2023“Glossy green” banks: the disconnect between environmental disclosures and lending activities. (2023). Giannetti, Mariassunta ; Mendicino, Caterina ; Loumioti, Maria ; Jasova, Martina. In: Working Paper Series. RePEc:ecb:ecbwps:20232882.

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2023Real earnings management and the strategic release of new products: evidence from the motion picture industry. (2023). Young, Mark S ; Gong, James Jianxin ; Zhou, Aner. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09793-6.

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2023Environmental, Social and Governance Performance: Analysis of CEO Power and Corporate Risk. (2023). Sun, Fang ; Khalid, Zainab ; Elahi, Ehsan ; Zhao, Yan. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:2:p:1471-:d:1033576.

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2023Can monetized carbon information increase pro-environmental behavior? Experimental evidence. (2023). Ulmer, Clara ; Scholler, Vanessa. In: Ecological Economics. RePEc:eee:ecolec:v:206:y:2023:i:c:s0921800923000228.

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2023GHG emissions and firm performance: The role of CEO gender socialization. (2023). Homroy, Swarnodeep. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:148:y:2023:i:c:s0378426622003016.

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2023Value chain carbon footprints of Chinese listed companies. (2023). Guan, Dabo ; Li, Jiaoyan ; Zhang, Zengkai. In: Nature Communications. RePEc:nat:natcom:v:14:y:2023:i:1:d:10.1038_s41467-023-38479-5.

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2023The impact of lowering carbon emissions on corporate labour investment: A quasi-natural experiment. (2023). Hasan, Iftekhar ; Li, Wenwen ; Cao, June. In: Energy Economics. RePEc:eee:eneeco:v:121:y:2023:i:c:s0140988323001512.

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2023What drives corporate social performance? The role of nation-level institutions. (2023). Serafeim, George ; Ioannou, Ioannis. In: Journal of International Business Studies. RePEc:pal:jintbs:v:54:y:2023:i:1:d:10.1057_s41267-022-00579-7.

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2023The market value of decomposed carbon emissions. (2023). Schiemann, Frank ; Ott, Christian. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:50:y:2023:i:1-2:p:3-30.

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2023Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought. (2023). Truong, Cameron ; Phang, Soon-Yeow ; Pham, Anh Viet ; Garg, Mukesh ; Adrian, Christofer. In: Journal of Business Ethics. RePEc:kap:jbuset:v:186:y:2023:i:1:d:10.1007_s10551-022-05250-7.

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2023Corporate carbon reporting: Improving transparency and accountability. (2023). Reichelstein, Stefan ; Comello, Stephen. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23026.

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2023Econometric analysis of the impact of innovative city pilots on CO2 emissions in China. (2023). Wang, Cang ; Li, Jinye ; Ge, Tao. In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development. RePEc:spr:endesu:v:25:y:2023:i:9:d:10.1007_s10668-022-02439-8.

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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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2023How does demand uncertainty from climate change exposure affect the firms cost structures? Examining the real effects of climate change on the firms operational decisions. (2023). Choi, Sera ; Won, Natalie Kyung ; Park, Sohee ; Jung, Taejin. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:6:p:2969-2989.

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2023Financial effects of carbon risk and carbon disclosure: A review. (2023). Wang, Qingxia. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:4175-4219.

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2023Corporate green innovation and stock liquidity in China. (2023). Jiang, Kangqi ; Xiao, YU ; Chen, Zhongfei. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:s1:p:1381-1415.

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2023.

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2023Executive compensation, individual-level tax rates, and insider trading profits. (2023). Ozel, Naim Bugra ; Goldman, Nathan C. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410122000970.

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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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2023When law students think like audit litigation attorneys: Implications for experimental research. (2023). Maksymov, Eldar ; Grenier, Jonathan H ; Goodson, Brian M. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:104:y:2023:i:c:s0361368222000666.

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2023The Microfoundations of Audit Quality. (2023). , Christian. In: Other publications TiSEM. RePEc:tiu:tiutis:6a2b12a5-6060-4544-883b-e41486671aae.

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2023Empirical research frameworks in a changing world: The case of audit data analytics. (2023). Ruhnke, Klaus. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:51:y:2023:i:c:s1061951823000241.

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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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2023The effect of language on IPO underpricing: Evidence from a multinational research. (2023). Yu, Wei ; Li, AO ; Jiang, Senyang ; Zhang, DI. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002338.

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2023The effect of social connections on capital structure in supplier-customer relationships11We are grateful for the helpful comments from Jason Damm, Abhi Ganguly, Scott Hsu, Ankit Kalda, Wayne Lee, Pau. (2023). Salikhova, Tatiana ; Jandik, Tomas. In: Journal of Corporate Finance. RePEc:eee:corfin:v:79:y:2023:i:c:s0929119923000019.

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2023Firms access to informal financing: The role of shared managers in trade credit access. (2023). Wu, Shan ; Wang, Wenming ; Shi, Hanzhong ; Liu, Qiliang ; Ding, Feng. In: Journal of Corporate Finance. RePEc:eee:corfin:v:79:y:2023:i:c:s0929119923000378.

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2023Managerial disposition effect: Evidence from China. (2023). Zhou, Lin ; Zhang, Guanglong ; Wang, Kemin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:78:y:2023:i:c:s0927538x2300032x.

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2023Revenue-expense matching and performance measure choice. (2023). Marquardt, Carol ; Huang, Rong ; Zhang, BO. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-021-09668-8.

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2023Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance. (2023). Alhadi, Ahmed Khamis ; D'Costa, Mabel ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:1:p:3-45.

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2023Government as major customer: The effects of government procurement on corporate environmental, social, and governance performance. (2023). Li, Yun ; Han, Feifei ; Huang, Jun. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s154461232300154x.

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2023Dividends, trust, and firm value. (2023). Kelly, Peter ; Kapons, Martin ; Zambrana, Rafael ; Stoumbos, Robert. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09795-4.

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2023The role of transparency in fairness and reciprocity issues in manager-employee relationships. (2023). Ize, Fabien. In: Other publications TiSEM. RePEc:tiu:tiutis:9289ba50-9759-4705-8686-fff59cd68d87.

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2023Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?. (2023). Widener, Sally K ; Spekle, Roland F ; Radtke, Robin R. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:107:y:2023:i:c:s0361368222000964.

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2023Economic policy uncertainty and imitation behaviors of corporate social responsibility practices: Evidence from China. (2023). Hu, Nan ; Xue, Xingnan. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002697.

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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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2023Do directors with foreign experience increase the corporate demand for directors and officers liability insurance? Evidence from China. (2023). Chan, Kam C ; Yang, Zeng ; Xia, Changyuan. In: Economic Modelling. RePEc:eee:ecmode:v:119:y:2023:i:c:s0264999322003832.

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2023
2023The sources of value creation in acquisitions of intangible assets. (2023). Guo, Rong ; Reza, Syed Walid ; Masulis, Ronald W. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:154:y:2023:i:c:s0378426623001036.

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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.

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2023Economic uncertainty and investor attention. (2023). Ozel, Bugra N ; Friedman, Henry ; Andrei, Daniel. In: Journal of Financial Economics. RePEc:eee:jfinec:v:149:y:2023:i:2:p:179-217.

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2023Active attention, retail investor base, and stock returns. (2023). Craig, Karen Ann ; Chen, Zhongdong. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:39:y:2023:i:c:s2214635023000345.

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2023Do investors affect financial analysts’ behavior? Evidence from short sellers. (2023). Li, Jenny ; Sheng, Jinfei ; Lo, Kin ; Ke, Yun. In: Financial Management. RePEc:bla:finmgt:v:52:y:2023:i:1:p:199-224.

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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.

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2023Trade secrets protection and stock price crash risk. (2023). Li, Bingxin ; Lee, Eunju ; Hu, Dan. In: The Financial Review. RePEc:bla:finrev:v:58:y:2023:i:2:p:395-421.

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2023Does strategic deviation influence firms’ use of supplier finance?. (2023). Alam, Nurul ; Zhao, Ruoyun ; Hasan, Mostafa Monzur ; Jones, Stewart ; Chen, Xiaomeng Charlene. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:85:y:2023:i:c:s1042443123000550.

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2023Gas Guns and Governments: Financial Costs of Anti-ESG Policies. (2023). Ivanov, Ivan T ; Garrett, Daniel. In: Working Paper Series. RePEc:fip:fedhwp:95954.

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2023
2023Environmental engagement and stock price crash risk: Evidence from the European banking industry. (2023). Santilli, Gianluca ; Ricci, Ornella ; Fiordelisi, Franco. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923002053.

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2023Monitoring or Collusion? Multiple Large Shareholders and Corporate ESG Performance: Evidence from China. (2023). Zhuang, Hongyu ; Qi, Jiahan ; Wang, Liang. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612323000478.

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2023The Impact of Executive Green Incentives and Top Management Team Characteristics on Corporate Value in China: The Mediating Role of Environment, Social and Government Performance. (2023). Tham, Jacquline ; Wu, Yujuan. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:16:p:12518-:d:1219446.

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2023Banks funding costs: Do ESG factors really matter?. (2023). Giacomini, Emanuela ; Agnese, Paolo. In: Finance Research Letters. RePEc:eee:finlet:v:51:y:2023:i:c:s1544612322006146.

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2023The Determinants of CO2 Emissions in the Context of ESG Models at World Level. (2023). LEOGRANDE, ANGELO ; Costantiello, Alberto. In: MPRA Paper. RePEc:pra:mprapa:117110.

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2023In Search of Sustainability and Financial Returns: The Case of ESG Energy Funds. (2023). Baakashvili, Guram ; Purvins, Maris ; Atstaja, Dzintra ; Kuzmina, Jekaterina ; Chkareuli, Vakhtang. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:3:p:2716-:d:1055613.

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2023The Effect of Company Ownership on the Environmental Practices in the Supply Chain: An Empirical Approach. (2023). Paez-Gabriunas, Iliana ; Moreno, Gabriel ; Ortiz, Norma ; Rivera, Liliana. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:16:p:12450-:d:1218428.

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2023When do firms deliver on the jobs they promise in return for state aid?. (2023). Raghunandan, Aneesh ; Dong, Qingkai ; Rajgopal, Shivaram. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:120058.

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2023The sustainable development trend in environmental, social, and governance issues and stakeholder engagement: Evidence from mergers and acquisitions in China. (2023). Ma, Ruichen. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:6:p:3159-3173.

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2023ESG performance and stock price fragility. (2023). Li, Shouwei ; Shen, Hong ; Wang, HU. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323004737.

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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.

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2023Overall Impact of Specific Regulations on the Statutory Auditors Behavior. (2023). Buboi, Angelica. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:265-275.

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2023Artificial intelligence and firm-level productivity. (2023). Rammer, Christian ; Fernández, Gastón P. ; Czarnitzki, Dirk ; Fernandez, Gaston P. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:211:y:2023:i:c:p:188-205.

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2023Top Executive Turnover and Loan Loss Provisions: Evidence from Japanese Regional Banks. (2023). Enomoto, Masahiro ; Fukaya, Yusuke. In: Discussion Paper Series. RePEc:kob:dpaper:dp2023-06.

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2023Financial Reporting and Employee Job Search. (2023). Zhou, Frank S ; Li, Nan ; Dehaan, ED. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:2:p:571-617.

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2023Are Women’s and Men’s Pay Increase Trajectories Different in Nonprofit and For-Profit Human Services Organizations?. (2023). Zhao, Rong. In: Social Sciences. RePEc:gam:jscscx:v:12:y:2023:i:3:p:152-:d:1087278.

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2023R&D disclosure and corporate innovation: Mediating role of financing structure. (2023). Hussain, Ammar ; Liu, Zhiying. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323004786.

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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.

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2023Corporate Social Responsibility and Green Technology Innovation: The Moderating Role of Stakeholders. (2023). Jin, Shanyue ; Chen, Yixuan. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:10:p:8164-:d:1149293.

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2023
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Recent citations received in 2023
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2023Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure. (2023). Zhou, Shan ; Sultana, Nigar ; Singh, Harj ; Ranasinghe, Dinithi ; Ge, Irene ; Gan, Chris ; Harding, Noel ; Hay, David. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:4813-4820.

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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.

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2023COVID-19 and corporate tax avoidance: International evidence. (2023). Ramesh, Vishnu K ; Athira, A. In: International Business Review. RePEc:eee:iburev:v:32:y:2023:i:4:s0969593123000434.

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2023Boundaries of the firm and real earnings management. (2023). Moturi, Sairam ; Marisetty, Vijaya Bhaskar. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:52:y:2023:i:c:s1061951823000460.

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2023Another look at the dividend-price relationship in the accounting valuation framework. (2023). Sen, Pradyot K ; Easterday, Kathryn E. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:61:y:2023:i:3:d:10.1007_s11156-023-01167-y.

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2023Dividends, trust, and firm value. (2023). Kelly, Peter ; Kapons, Martin ; Zambrana, Rafael ; Stoumbos, Robert. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09795-4.

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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.

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2023Real earnings management in the motion picture industry: strengthening the inferences from academic research. (2023). Foster, George. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09798-1.

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Recent citations received in 2022
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2022The benevolence of the billionaires: Evidence from Chinas Hurun rich list1. (2022). Kong, Gaowen ; Xu, LI ; Zhang, Wenzhe. In: Finance Research Letters. RePEc:eee:finlet:v:48:y:2022:i:c:s1544612322002665.

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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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2022Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?. (2022). Liang, Chia-Chen ; Chien, Chin-Chen ; Lin, Hsuan-Chu ; Chiu, She-Chih. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:3:s1815566922000285.

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2022I Am Ready to Invest in Socially Responsible Investments (SRI) Options Only If the Returns Are Not Compromised: Individual Investors’ Intentions toward SRI. (2022). Burduhos-Nergis, Dumitru Doru ; Oza, Ankit D ; Rathod, Harishchandra Singh ; Shah, Sweety ; Thanki, Heena. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:18:p:11377-:d:911802.

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2022Practical issues to consider when working with big data. (2022). Stice-Lawrence, Lorien. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09708-x.

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2022Die gesamtwirtschaftliche Bedeutung der österreichischen Versicherungswirtschaft. (2022). Url, Thomas. In: WIFO Studies. RePEc:wfo:wstudy:69819.

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2022Die Rolle moderner Technologien, insbesondere Blockchain, in der Lieferkettenverantwortung. (2022). Polt, Romana ; Begic, Nedim ; Eisl, Alexander ; Cra, Stefan. In: FIW Research Reports series. RePEc:wsr:ecbook:2022:i:viii-006.

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

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

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

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

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

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

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

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

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2021.

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2021Does the Disclosure of an Audit Engagement Partner’s Name Improve the Audit Quality? A Difference-in-Difference Analysis. (2021). Liu, Min ; John, Kose. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:11:p:508-:d:661870.

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

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

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

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2021Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Christensen, Hans B ; Hail, Luzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5.

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

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2021.

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

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

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

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

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2020.

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

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

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

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2020.

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2020.

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