Journal of Accounting and Economics

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 0.16 0.17 32 122 58 9 0 0.08 1997 0.1 0.2 30 200 63 6 0 3 0.1 0.08 1998 0.23 0.23 14 58 62 14 0 0.1 1999 0.59 0.31 40 120 44 26 0 2 0.05 0.15 2000 0.15 0.43 35 73 54 8 0 6 0.17 0.19 2001 0.16 0.4 20 141 75 12 0 0.17 2002 0.27 0.43 17 65 55 15 0 2 0.12 0.2 2003 0.65 0.48 45 97 37 24 0 7 0.16 0.22 2004 0.48 0.52 27 36 62 30 0 4 0.15 0.23 2005 0.25 0.59 26 54 72 18 0 6 0.23 0.27 2006 0.38 0.63 33 18 53 20 0 6 0.18 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:eee:jaecon:v:24:y:1997:i:2:p:127-127 . (1997).
Cited: 93 times.

(2) RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208 Complementarities and fit strategy, structure, and organizational change in manufacturing (1995).
Cited: 83 times.

(3) RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42 Corporate performance and managerial remuneration : An empirical analysis (1985).
Cited: 58 times.

(4) RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107 The effect of bonus schemes on accounting decisions (1985).
Cited: 56 times.

(5) RePEc:eee:jaecon:v:8:y:1986:i:1:p:3-35 Predicting takeover targets : A methodological and empirical analysis (1986).
Cited: 47 times.

(6) RePEc:eee:jaecon:v:21:y:1996:i:1:p:5-43 Employee stock option exercises an empirical analysis (1996).
Cited: 31 times.

(7) RePEc:eee:jaecon:v:5:y:1983:i::p:179-194 Discretionary disclosure (1983).
Cited: 31 times.

(8) RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126 Earnings management to avoid earnings decreases and losses (1997).
Cited: 29 times.

(9) RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42 Stock options for undiversified executives (2002).
Cited: 29 times.

(10) RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37 The conservatism principle and the asymmetric timeliness of earnings (1997).
Cited: 28 times.

(11) RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340 Evidence that stock prices do not fully reflect the implications of current earnings for future earnings (1990).
Cited: 28 times.

(12) RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199 Auditor size and audit quality (1981).
Cited: 27 times.

(13) RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51 The effect of international institutional factors on properties of accounting earnings (2000).
Cited: 26 times.

(14) RePEc:eee:jaecon:v:18:y:1994:i:2:p:207-231 Employee stock options (1994).
Cited: 26 times.

(15) RePEc:eee:jaecon:v:8:y:1986:i:2:p:159-172 Information quality and the valuation of new issues (1986).
Cited: 26 times.

(16) RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231 Capital markets research in accounting (2001).
Cited: 25 times.

(17) RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42 Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals (1994).
Cited: 23 times.

(18) RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:55-100 Accounting earnings and top executive compensation (1993).
Cited: 23 times.

(19) RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184 The use of equity grants to manage optimal equity incentive levels (1999).
Cited: 22 times.

(20) RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:247-277 Incentive compensation in a corporate hierarchy (1995).
Cited: 20 times.

(21) RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180 Essays on disclosure (2001).
Cited: 19 times.

(22) RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333 Financial accounting information and corporate governance (2001).
Cited: 18 times.

(23) RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440 Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001).
Cited: 18 times.

(24) RePEc:eee:jaecon:v:15:y:1992:i:4:p:445-484 A theory of responsibility centers (1992).
Cited: 18 times.

(25) RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75 The relevance of the value-relevance literature for financial accounting standard setting (2001).
Cited: 18 times.

(26) RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274 Firm characteristics and analyst following (1989).
Cited: 17 times.

(27) RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386 Limited attention, information disclosure, and financial reporting (2003).
Cited: 17 times.

(28) RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:273-315 Financial performance surrounding CEO turnover (1993).
Cited: 16 times.

(29) RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:3-87 Contracting theory and accounting (2001).
Cited: 16 times.

(30) RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176 Debt covenant violation and manipulation of accruals (1994).
Cited: 15 times.

(31) RePEc:eee:jaecon:v:20:y:1995:i:3:p:297-322 Auditor brand name reputations and industry specializations (1995).
Cited: 15 times.

(32) RePEc:eee:jaecon:v:2:y:1980:i:1:p:3-28 The information content of security prices (1980).
Cited: 15 times.

(33) RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:321-387 Empirical tax research in accounting (2001).
Cited: 15 times.

(34) RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307 Empirical research on accounting choice (2001).
Cited: 15 times.

(35) RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:443-470 Corporate research & development investments international comparisons (1995).
Cited: 15 times.

(36) RePEc:eee:jaecon:v:25:y:1998:i:1:p:101-127 Underwriting relationships, analysts earnings forecasts and investment recommendations (1998).
Cited: 14 times.

(37) RePEc:eee:jaecon:v:12:y:1990:i:4:p:341-363 Voluntary disclosure with a strategic opponent (1990).
Cited: 14 times.

(38) RePEc:eee:jaecon:v:24:y:1997:i:1:p:39-67 Changes in the value-relevance of earnings and book values over the past forty years (1997).
Cited: 14 times.

(39) RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:43-66 Executive compensation, management turnover, and firm performance : An empirical investigation (1985).
Cited: 13 times.

(40) RePEc:eee:jaecon:v:21:y:1996:i:2:p:161-193 CEO compensation: The role of individual performance evaluation (1996).
Cited: 13 times.

(41) RePEc:eee:jaecon:v:25:y:1998:i:1:p:1-34 Relative valuation roles of equity book value and net income as a function of financial health (1998).
Cited: 13 times.

(42) RePEc:eee:jaecon:v:20:y:1995:i:2:p:155-192 Price and return models (1995).
Cited: 13 times.

(43) RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:143-181 An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989).
Cited: 12 times.

(44) RePEc:eee:jaecon:v:19:y:1995:i:1:p:29-74 Annual bonus schemes and the manipulation of earnings (1995).
Cited: 12 times.

(45) RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128 Earnings quality in UK private firms: comparative loss recognition timeliness (2005).
Cited: 12 times.

(46) RePEc:eee:jaecon:v:5:y:1983:i::p:3-30 The association between performance plan adoption and corporate capital investment (1983).
Cited: 11 times.

(47) RePEc:eee:jaecon:v:34:y:2003:i:1-3:p:89-127 The structure and performance consequences of equity grants to employees of new economy firms (2003).
Cited: 11 times.

(48) RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73 The economic implications of corporate financial reporting (2005).
Cited: 11 times.

(49) RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:249-281 The pricing of discretionary accruals (1996).
Cited: 11 times.

(50) RePEc:eee:jaecon:v:23:y:1997:i:2:p:115-139 Smoothing income in anticipation of future earnings (1997).
Cited: 11 times.

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

Recent citations received in: 2006

(1) RePEc:dgr:kubcen:2006103 Agency theory of overvalued equity as an explanation for the accrual anomaly (2006). Tilburg University, Center for Economic Research / Discussion Paper

(2) RePEc:ecl:ohidic:2006-21 The Economics of Conflicts of Interest in Financial Institutions (2006). Ohio State University, Charles A. Dice Center for Research in Financial Economics / Working Paper Series

(3) RePEc:fip:fedgif:877 International cross-listing, firm performance and top management turnover: a test of the bonding hypothesis (2006). Board of Governors of the Federal Reserve System (U.S.) / International Finance Discussion Papers

(4) RePEc:hhs:sifrwp:0043 Pay Me Later: Inside Debt and Its Role in Managerial Compensation (2006). Swedish Institute for Financial Research / SIFR Research Report Series

(5) RePEc:nbr:nberwo:12465 How has CEO Turnover Changed? Increasingly Performance Sensitive Boards and Increasingly Uneasy CEOs (2006). National Bureau of Economic Research, Inc / NBER Working Papers

(6) RePEc:nbr:nberwo:12695 The Economics of Conflicts of Interest in Financial Institutions (2006). National Bureau of Economic Research, Inc / NBER Working Papers

Recent citations received in: 2005

(1) RePEc:ebg:heccah:0810 Does Analyst Following Curb Earnings Management? (2005). Groupe HEC / Les Cahiers de Recherche

(2) RePEc:ecl:stabus:1869r Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments (2005). Stanford University, Graduate School of Business / Research Papers

(3) RePEc:hhs:sifrwp:0034 Call Options and Accruals Quality (2005). Swedish Institute for Financial Research / SIFR Research Report Series

(4) RePEc:mit:sloanp:27856 Is the Accrual Anomaly a Global Anomaly? (2005). Massachusetts Institute of Technology (MIT), Sloan School of Management / Working papers

(5) RePEc:nbr:nberwo:11478 Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments (2005). National Bureau of Economic Research, Inc / NBER Working Papers

(6) RePEc:rug:rugwps:05/343 Financial Reporting Quality in Private Equity Backed Companies: The Impact of Ownership Concentration (2005). Ghent University, Faculty of Economics and Business Administration / Working Papers of Faculty of Economics and Business Administration, Ghent Univers

Recent citations received in: 2004

(1) RePEc:ecl:stabus:1873 Stock Price, Earnings and Book Value in Managerial Performance Measures (2004). Stanford University, Graduate School of Business / Research Papers

(2) RePEc:nbr:nberwo:10350 Co-Worker Complemetarity and the Stability of Top Management Teams (2004). National Bureau of Economic Research, Inc / NBER Working Papers

(3) RePEc:rif:dpaper:946 Is the Cost of Debt Capital Higher for Younger Firms? (2004). The Research Institute of the Finnish Economy / Discussion Papers

(4) RePEc:rif:dpaper:950 Mandatory Auditor Choice and Small Finance: Evidence from Finland (2004). The Research Institute of the Finnish Economy / Discussion Papers

Recent citations received in: 2003

(1) RePEc:bru:bruppp:03-18 The Impact of Risk on the Decision to Exercise an ESO (2003). Economics and Finance Section, School of Social Sciences, Brunel University / Public Policy Discussion Papers

(2) RePEc:cpr:ceprdp:3843 Which Investors Fear Expropriation? Evidence from Investors Stock Picking (2003). C.E.P.R. Discussion Papers / CEPR Discussion Papers

(3) RePEc:fra:franaf:123 The Cost of Employee Stock Options (2003). Goethe University Frankfurt am Main / Working Paper Series: Finance and Accounting

(4) RePEc:htr:hcecon:301 Operational Efficiency and the Value-Relevance of Earnings (2003). Hunter College: Department of Economics / Hunter College Department of Economics Working Papers

(5) RePEc:mit:sloanp:1839 Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income (2003). Massachusetts Institute of Technology (MIT), Sloan School of Management / Working papers

(6) RePEc:nbr:nberwo:10013 Simple Forecasts and Paradigm Shifts (2003). National Bureau of Economic Research, Inc / NBER Working Papers

(7) RePEc:uno:wpaper:2003-14 Heterogeneous beliefs and employee stock options (2003). University of New Orleans, Department of Economics and Finance / Working Papers

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.