Journal of Accounting Research

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

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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 0.31 0 0 0 0.15 2000 0.43 0 0 0 0.19 2001 0.4 0 0 0 0.17 2002 0.43 57 93 0 0 1 0.02 0.2 2003 0.11 0.48 34 55 57 6 0 3 0.09 0.22 2004 0.31 0.52 32 37 91 28 0 2 0.06 0.23 2005 0.2 0.59 25 26 66 13 0 1 0.04 0.27 2006 0.33 0.63 34 29 57 19 0 4 0.12 0.27
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: 13 times.

(2) RePEc:bla:joares:v:40:y:2002:i:1:p:105-134 Errors in Estimating Accruals: Implications for Empirical Research (2002).
Cited: 12 times.

(3) 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: 12 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: 11 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: 10 times.

(6) 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: 9 times.

(7) 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: 8 times.

(8) RePEc:bla:joares:v:40:y:2002:i:1:p:135-172 Equity Valuation Using Multiples (2002).
Cited: 8 times.

(9) RePEc:bla:joares:v:41:y:2003:i:2:p:363-386 How Representative Are Firms That Are Cross-Listed in the United States? An Analysis of Accounting Quality (2003).
Cited: 6 times.

(10) 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: 6 times.

(11) 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: 6 times.

(12) 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: 5 times.

(13) RePEc:bla:joares:v:43:y:2005:i:4:p:623-650 Analyst Impartiality and Investment Banking Relationships (2005).
Cited: 5 times.

(14) 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: 5 times.

(15) 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: 5 times.

(16) RePEc:bla:joares:v:44:y:2006:i:3:p:585-618 Subjective Performance Indicators and Discretionary Bonus Pools (2006).
Cited: 4 times.

(17) RePEc:bla:joares:v:42:y:2004:i:1:p:1-29 Why Do Managers Explain Their Earnings Forecasts? (2004).
Cited: 4 times.

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

(19) 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: 4 times.

(20) 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: 4 times.

(21) 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: 4 times.

(22) 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: 4 times.

(23) 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: 4 times.

(24) RePEc:bla:joares:v:42:y:2004:i:2:p:123-150 Firms Voluntary Recognition of Stock-Based Compensation Expense (2004).
Cited: 3 times.

(25) 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: 3 times.

(26) RePEc:bla:joares:v:45:y:2007:i:2:p:333-371 IPO Failure Risk (2007).
Cited: 3 times.

(27) RePEc:bla:joares:v:40:y:2002:i:4:p:1221-1245 Shredded Reputation: The Cost of Audit Failure (2002).
Cited: 3 times.

(28) 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: 3 times.

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

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

(31) RePEc:bla:joares:v:40:y:2002:i:2:p:359-393 Real Investment Implications of Employee Stock Option Exercises (2002).
Cited: 3 times.

(32) RePEc:bla:joares:v:43:y:2005:i:2:p:291-334 Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005).
Cited: 3 times.

(33) 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: 3 times.

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

(35) RePEc:bla:joares:v:42:y:2004:i:1:p:31-49 Efficient Manipulation in a Repeated Setting (2004).
Cited: 3 times.

(36) 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.

(37) 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: 3 times.

(38) RePEc:bla:joares:v:41:y:2003:i:2:p:235-272 Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study (2003).
Cited: 3 times.

(39) RePEc:bla:joares:v:40:y:2002:i:3:p:865-881 External Monitoring of Property Appraisal Estimates and Information Asymmetry (2002).
Cited: 2 times.

(40) RePEc:bla:joares:v:43:y:2005:i:5:p:675-708 Dividend Taxes and Implied Cost of Equity Capital (2005).
Cited: 2 times.

(41) 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.

(42) RePEc:bla:joares:v:42:y:2004:i:2:p:423-462 Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions (2004).
Cited: 2 times.

(43) RePEc:bla:joares:v:40:y:2002:i:2:p:441-444 Discussion of Who Is My Peer? A Valuation-Based Approach to the Selection of Comparable Firms (2002).
Cited: 2 times.

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

(45) RePEc:bla:joares:v:43:y:2005:i:4:p:521-556 Inflation Illusion and Post-Earnings-Announcement Drift (2005).
Cited: 2 times.

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

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

(48) RePEc:bla:joares:v:40:y:2002:i:3:p:809-839 Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation (2002).
Cited: 2 times.

(49) RePEc:bla:joares:v:42:y:2004:i:1:p:89-120 Should Intangibles Be Measured: What Are the Economic Trade-Offs? (2004).
Cited: 2 times.

(50) RePEc:bla:joares:v:45:y:2007:i:2:p:385-420 Accounting Information, Disclosure, and the Cost of Capital (2007).
Cited: 2 times.

Recent citations received in: | 2006 | 2005 | 2004 | 2003

Recent citations received in: 2006

(1) RePEc:ecl:stabus:1956 Conservatism, Growth, and Return on Investment (2006). Stanford University, Graduate School of Business / Research Papers

(2) RePEc:iza:izadps:dp2423 Relative Rewards within Team-Based Compensation (2006). Institute for the Study of Labor (IZA) / IZA Discussion Papers

(3) RePEc:nbr:nberwo:12222 Do Foreigners Invest Less in Poorly Governed Firms? (2006). National Bureau of Economic Research, Inc / NBER Working Papers

(4) RePEc:nbr:nberwo:12525 The Corporate Governance Role of the Media: Evidence from Russia (2006). National Bureau of Economic Research, Inc / NBER Working Papers

Recent citations received in: 2005

(1) RePEc:lan:wpaper:003059 Are analysts loss functions asymmetric? (2005). Lancaster University Management School, Economics Department / Working Papers

Recent 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

Recent 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

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