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 0.17 0.18 32 138 58 10 0 0.09 1997 0.1 0.21 30 218 63 6 0 3 0.1 0.08 1998 0.23 0.25 14 75 62 14 0 0.1 1999 0.59 0.32 40 160 44 26 0 2 0.05 0.15 2000 0.13 0.43 35 87 54 7 0 4 0.11 0.19 2001 0.17 0.41 20 162 75 13 0 0.17 2002 0.27 0.44 17 94 55 15 0 2 0.12 0.2 2003 0.65 0.47 45 132 37 24 0 7 0.16 0.22 2004 0.47 0.52 27 49 62 29 0 4 0.15 0.23 2005 0.29 0.56 26 71 72 21 0 6 0.23 0.25 2006 0.45 0.57 33 27 53 24 0 6 0.18 0.24 2007 0.39 0.48 34 12 59 23 0 1 0.03 0.22
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:19:y:1995:i:2-3:p:179-208 Complementarities and fit strategy, structure, and organizational change in manufacturing (1995).
Cited: 93 times.

(2) RePEc:eee:jaecon:v:24:y:1997:i:2:p:127-127 . (1997).
Cited: 91 times.

(3) RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107 The effect of bonus schemes on accounting decisions (1985).
Cited: 68 times.

(4) RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42 Corporate performance and managerial remuneration : An empirical analysis (1985).
Cited: 63 times.

(5) RePEc:eee:jaecon:v:8:y:1986:i:1:p:3-35 Predicting takeover targets : A methodological and empirical analysis (1986).
Cited: 55 times.

(6) RePEc:eee:jaecon:v:5:y:1983:i::p:179-194 Discretionary disclosure (1983).
Cited: 36 times.

(7) RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42 Stock options for undiversified executives (2002).
Cited: 35 times.

(8) RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126 Earnings management to avoid earnings decreases and losses (1997).
Cited: 34 times.

(9) 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: 34 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: 34 times.

(11) RePEc:eee:jaecon:v:21:y:1996:i:1:p:5-43 Employee stock option exercises an empirical analysis (1996).
Cited: 32 times.

(12) RePEc:eee:jaecon:v:8:y:1986:i:2:p:159-172 Information quality and the valuation of new issues (1986).
Cited: 32 times.

(13) RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199 Auditor size and audit quality (1981).
Cited: 31 times.

(14) RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231 Capital markets research in accounting (2001).
Cited: 30 times.

(15) RePEc:eee:jaecon:v:18:y:1994:i:2:p:207-231 Employee stock options (1994).
Cited: 29 times.

(16) 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: 29 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: 26 times.

(18) 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: 26 times.

(19) RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274 Firm characteristics and analyst following (1989).
Cited: 25 times.

(20) RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:55-100 Accounting earnings and top executive compensation (1993).
Cited: 25 times.

(21) 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: 24 times.

(22) RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:247-277 Incentive compensation in a corporate hierarchy (1995).
Cited: 23 times.

(23) RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386 Limited attention, information disclosure, and financial reporting (2003).
Cited: 23 times.

(24) 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: 23 times.

(25) RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176 Debt covenant violation and manipulation of accruals (1994).
Cited: 23 times.

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

(27) RePEc:eee:jaecon:v:15:y:1992:i:4:p:445-484 A theory of responsibility centers (1992).
Cited: 19 times.

(28) RePEc:eee:jaecon:v:20:y:1995:i:3:p:297-322 Auditor brand name reputations and industry specializations (1995).
Cited: 19 times.

(29) RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333 Financial accounting information and corporate governance (2001).
Cited: 19 times.

(30) RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307 Empirical research on accounting choice (2001).
Cited: 19 times.

(31) RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73 The economic implications of corporate financial reporting (2005).
Cited: 18 times.

(32) RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:443-470 Corporate research & development investments international comparisons (1995).
Cited: 18 times.

(33) 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: 17 times.

(34) RePEc:eee:jaecon:v:19:y:1995:i:1:p:29-74 Annual bonus schemes and the manipulation of earnings (1995).
Cited: 17 times.

(35) RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:273-315 Financial performance surrounding CEO turnover (1993).
Cited: 17 times.

(36) RePEc:eee:jaecon:v:2:y:1980:i:1:p:3-28 The information content of security prices (1980).
Cited: 16 times.

(37) 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: 16 times.

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

(39) RePEc:eee:jaecon:v:26:y:1999:i:1-3:p:319-351 The impact of derivatives on firm risk: An empirical examination of new derivative users1 (1999).
Cited: 15 times.

(40) RePEc:eee:jaecon:v:12:y:1990:i:4:p:341-363 Voluntary disclosure with a strategic opponent (1990).
Cited: 15 times.

(41) RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:249-281 The pricing of discretionary accruals (1996).
Cited: 15 times.

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

(43) RePEc:eee:jaecon:v:25:y:1998:i:1:p:101-127 Underwriting relationships, analysts earnings forecasts and investment recommendations (1998).
Cited: 15 times.

(44) RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425 Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002).
Cited: 15 times.

(45) 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: 14 times.

(46) 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: 14 times.

(47) RePEc:eee:jaecon:v:23:y:1997:i:2:p:115-139 Smoothing income in anticipation of future earnings (1997).
Cited: 14 times.

(48) 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: 14 times.

(49) RePEc:eee:jaecon:v:19:y:1995:i:1:p:3-28 Additional evidence on bonus plans and income management (1995).
Cited: 14 times.

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

Recent citations received in: | 2007 | 2006 | 2005 | 2004

Recent citations received in: 2007

(1) RePEc:xrs:sfbmaa:07-75 How Does Fair Value Measurement under IAS 39 Affect Disclosure Choices of European Banks? (2007). Sonderforschungsbereich 504, University of Mannheim / Sonderforschungsbereich 504 Publications

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

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.