Journal of Accounting Research

Raw citation data, Impact Factor, Immediacy Index, Published documents, Citations received, , Most cited papers , Latest citations and documents published in this series in EconPapers.

Raw data:
IF AIF DOC CIT D2Y C2Y SC(%) CiY II AII 1996 0.17 0 0 0 0.08 1997 0.2 0 0 0 0.08 1998 0.23 0 0 0 0.1 1999 0.32 0 0 0 0.16 2000 0.43 0 0 0 0.19 2001 0.39 0 0 0 0.17 2002 0.42 57 56 0 0 1 0.02 0.2 2003 0.11 0.47 34 33 57 6 0 3 0.09 0.22 2004 0.25 0.51 32 20 91 23 0 2 0.06 0.23
IF: Impact Factor: C2Y / D2Y AIF: Average Impact Factor for series in RePEc in year y DOC: Number of documents published in year y CIT: Number of citations to the series in 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 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 IdI: Immediacy Index: CiY / Documents.   AII: Average Immediacy Index for series in RePEc in year y
Impact Factor:
Immediacy Index:
Documents published:
Citations received:

Most cited documents in this series:

(1) RePEc:bla:joares:v:42:y:2004:i:2:p:207-252 What Determines Corporate Transparency? (2004).
Cited: 9 times.

(2) RePEc:bla:joares:v:40:y:2002:i:3:p:613-630 Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility (2002).
Cited: 9 times.

(3) RePEc:bla:joares:v:40:y:2002:i:1:p:105-134 Errors in Estimating Accruals: Implications for Empirical Research (2002).
Cited: 7 times.

(4) RePEc:bla:joares:v:41:y:2003:i:3:p:445-472 IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germanys New Market (2003).
Cited: 7 times.

(5) RePEc:bla:joares:v:44:y:2006:i:3:p:485-531 International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006).
Cited: 6 times.

(6) RePEc:bla:joares:v:40:y:2002:i:1:p:135-172 Equity Valuation Using Multiples (2002).
Cited: 5 times.

(7) RePEc:bla:joares:v:40:y:2002:i:3:p:797-808 Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades? (2002).
Cited: 4 times.

(8) RePEc:bla:joares:v:43:y:2005:i:4:p:557-592 Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto (2005).
Cited: 4 times.

(9) RePEc:bla:joares:v:40:y:2002:i:1:p:21-40 A Re-examination of Disclosure Level and the Expected Cost of Equity Capital (2002).
Cited: 4 times.

(10) RePEc:bla:joares:v:41:y:2003:i:5:p:797-836 Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing? (2003).
Cited: 4 times.

(11) RePEc:bla:joares:v:42:y:2004:i:2:p:269-312 Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover (2004).
Cited: 3 times.

(12) RePEc:bla:joares:v:40:y:2002:i:4:p:1091-1123 Large-Sample Evidence on the Debt Covenant Hypothesis (2002).
Cited: 3 times.

(13) RePEc:bla:joares:v:41:y:2003:i:2:p:347-362 Discussion of ADRs, Analysts, and Accuracy: Does Cross-Listing in the United States Improve a Firms Information Environment and Increase Market Value? (2003).
Cited: 3 times.

(14) RePEc:bla:joares:v:41:y:2003:i:4:p:611-651 Capital Gains Taxes and Equity Trading: Empirical Evidence (2003).
Cited: 3 times.

(15) RePEc:bla:joares:v:40:y:2002:i:4:p:1247-1274 Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002).
Cited: 3 times.

(16) RePEc:bla:joares:v:40:y:2002:i:1:p:173-204 Earnings Performance and Discretionary Disclosure (2002).
Cited: 3 times.

(17) RePEc:bla:joares:v:41:y:2003:i:2:p:317-345 ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value? (2003).
Cited: 2 times.

(18) RePEc:bla:joares:v:44:y:2006:i:1:p:1-28 External and Internal Pricing in Multidivisional Firms (2006).
Cited: 2 times.

(19) RePEc:bla:joares:v:41:y:2003:i:4:p:581-609 Market Effects of Recognition and Disclosure (2003).
Cited: 2 times.

(20) RePEc:bla:joares:v:42:y:2004:i:1:p:1-29 Why Do Managers Explain Their Earnings Forecasts? (2004).
Cited: 2 times.

(21) RePEc:bla:joares:v:40:y:2002:i:3:p:711-726 The Association Between Activity-Based Costing and Manufacturing Performance (2002).
Cited: 2 times.

(22) RePEc:bla:joares:v:41:y:2003:i:3:p:473-502 Activity-Based Pricing in a Monopoly (2003).
Cited: 2 times.

(23) RePEc:bla:joares:v:44:y:2006:i:3:p:585-618 Subjective Performance Indicators and Discretionary Bonus Pools (2006).
Cited: 2 times.

(24) RePEc:bla:joares:v:41:y:2003:i:5:p:837-866 Leading Indicator Variables, Performance Measurement, and Long-Term Versus Short-Term Contracts (2003).
Cited: 2 times.

(25) RePEc:bla:joares:v:40:y:2002:i:3:p:631-655 The Effect of Earnings Forecasts on Earnings Management (2002).
Cited: 2 times.

(26) RePEc:bla:joares:v:40:y:2002:i:1:p:205-222 Intertemporal Tax Discontinuities (2002).
Cited: 2 times.

(27) RePEc:bla:joares:v:42:y:2004:i:4:p:755-793 Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004).
Cited: 2 times.

(28) RePEc:bla:joares:v:45:y:2007:i:4:p:667-697 Assessing the Performance of Business Unit Managers (2007).
Cited: 2 times.

(29) RePEc:bla:joares:v:40:y:2002:i:3:p:585-612 Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings? (2002).
Cited: 2 times.

(30) RePEc:bla:joares:v:44:y:2006:i:1:p:113-143 Is There a Link between Executive Equity Incentives and Accounting Fraud? (2006).
Cited: 2 times.

(31) RePEc:bla:joares:v:45:y:2007:i:2:p:333-371 IPO Failure Risk (2007).
Cited: 2 times.

(32) RePEc:bla:joares:v:40:y:2002:i:2:p:289-312 High-Technology Intangibles and Analysts Forecasts (2002).
Cited: 2 times.

(33) RePEc:bla:joares:v:40:y:2002:i:3:p:657-676 Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment (2002).
Cited: 2 times.

(34) RePEc:bla:joares:v:40:y:2002:i:4:p:1163-1190 The Impact of Taxes on Corporate Defined Benefit Plan Asset Allocation (2002).
Cited: 2 times.

(35) RePEc:bla:joares:v:43:y:2005:i:2:p:153-193 Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005).
Cited: 2 times.

(36) RePEc:bla:joares:v:40:y:2002:i:4:p:1071-1090 Accounting Policies in Agencies with Moral Hazard and Renegotiation (2002).
Cited: 2 times.

(37) RePEc:bla:joares:v:41:y:2003:i:4:p:681-720 Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings (2003).
Cited: 2 times.

(38) RePEc:bla:joares:v:40:y:2002:i:2:p:485-518 The Roles of Performance Measures and Monitoring in Annual Governance Decisions in Entrepreneurial Firms (2002).
Cited: 1 times.

(39) RePEc:bla:joares:v:42:y:2004:i:1:p:89-120 Should Intangibles Be Measured: What Are the Economic Trade-Offs? (2004).
Cited: 1 times.

(40) RePEc:bla:joares:v:42:y:2004:i:3:p:589-623 Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least? (2004).
Cited: 1 times.

(41) RePEc:bla:joares:v:45:y:2007:i:1:p:199-228 Understanding Stock Price Volatility: The Role of Earnings (2007).
Cited: 1 times.

(42) RePEc:bla:joares:v:40:y:2002:i:2:p:359-393 Real Investment Implications of Employee Stock Option Exercises (2002).
Cited: 1 times.

(43) RePEc:bla:joares:v:41:y:2003:i:1:p:1-31 Can Stock Recommendations Predict Earnings Management and Analysts Earnings Forecast Errors? (2003).
Cited: 1 times.

(44) RePEc:bla:joares:v:43:y:2005:i:4:p:623-650 Analyst Impartiality and Investment Banking Relationships (2005).
Cited: 1 times.

(45) RePEc:bla:joares:v:40:y:2002:i:1:p:41-66 GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings (2002).
Cited: 1 times.

(46) RePEc:bla:joares:v:40:y:2002:i:4:p:1221-1245 Shredded Reputation: The Cost of Audit Failure (2002).
Cited: 1 times.

(47) RePEc:bla:joares:v:43:y:2005:i:4:p:521-556 Inflation Illusion and Post-Earnings-Announcement Drift (2005).
Cited: 1 times.

(48) RePEc:bla:joares:v:41:y:2003:i:2:p:397-432 Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads (2003).
Cited: 1 times.

(49) RePEc:bla:joares:v:42:y:2004:i:2:p:197-205 Discussion of Information Transparency and Coordination Failure: Theory and Experiment (2004).
Cited: 1 times.

(50) RePEc:bla:joares:v:44:y:2006:i:2:p:207-242 The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006).
Cited: 1 times.

Latest citations received in: | 2004 | 2003 | 2002 | 2001

Latest citations received in: 2004

(1) RePEc:hcx:wpaper:0413 The Earnings Quality Consequences of Announcements to Voluntarily Adopt the Fair Value Method of Accounting for Stock-Based Compensation (2004). College of the Holy Cross, Department of Economics / Working Papers

(2) RePEc:iza:izadps:dp1356 Performance Measure Properties and Incentives (2004). Institute for the Study of Labor (IZA) / IZA Discussion Papers

Latest citations received in: 2003

(1) RePEc:cfs:cfswop:wp200316 The Role of Accounting in the German Financial System (2003). Center for Financial Studies / CFS Working Paper Series

(2) RePEc:nbr:nberwo:9674 Diversification and the Taxation of Capital Gains and Losses (2003). National Bureau of Economic Research, Inc / NBER Working Papers

(3) RePEc:wdi:papers:2003-623 Firm-Specific Variation and Openness in Emerging Markets (2003). William Davidson Institute at the University of Michigan Stephen M. Ross Business School / William Davidson Institute Working Papers Series

Latest citations received in: 2002

(1) RePEc:taf:euract:v:11:y:2002:i:4:p:787-794 Empirical managerial accounting research: are we just describing management consulting practice? (2002). European Accounting Review

Latest citations received in: 2001

Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

Source data used to compute the impact factor of RePEc series.