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 0.18 0 0 0 0.08 1997 0.22 0 0 0 0.09 1998 0.25 0 0 0 0.1 1999 0.31 0 0 0 0.15 2000 0.42 0 0 0 0.19 2001 0.41 0 0 0 0.16 2002 0.44 57 129 0 0 1 0.02 0.2 2003 0.09 0.46 34 82 57 5 0 3 0.09 0.21 2004 0.33 0.51 32 59 91 30 0 2 0.06 0.23 2005 0.26 0.54 25 46 66 17 0 1 0.04 0.24 2006 0.35 0.56 34 60 57 20 0 4 0.12 0.24 2007 0.19 0.45 36 24 59 11 0 2 0.06 0.21 2008 0.4 0.5 43 35 70 28 0 12 0.28 0.24
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: 22 times.

(2) 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: 19 times.

(3) RePEc:bla:joares:v:46:y:2008:i:2:p:435-460 Marking-to-Market: Panacea or Pandoras Box? (2008).
Cited: 19 times.

(4) RePEc:bla:joares:v:40:y:2002:i:1:p:105-134 Errors in Estimating Accruals: Implications for Empirical Research (2002).
Cited: 16 times.

(5) 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: 14 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: 14 times.

(7) 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: 13 times.

(8) 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: 12 times.

(9) RePEc:bla:joares:v:43:y:2005:i:4:p:623-650 Analyst Impartiality and Investment Banking Relationships (2005).
Cited: 12 times.

(10) 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: 11 times.

(11) 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: 9 times.

(12) 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: 9 times.

(13) RePEc:bla:joares:v:45:y:2007:i:2:p:385-420 Accounting Information, Disclosure, and the Cost of Capital (2007).
Cited: 8 times.

(14) RePEc:bla:joares:v:44:y:2006:i:4:p:657-689 Favorable versus Unfavorable Recommendations: The Impact on Analyst Access to Management-Provided Information (2006).
Cited: 8 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: 8 times.

(16) RePEc:bla:joares:v:40:y:2002:i:1:p:135-172 Equity Valuation Using Multiples (2002).
Cited: 7 times.

(17) RePEc:bla:joares:v:45:y:2007:i:2:p:333-371 IPO Failure Risk (2007).
Cited: 7 times.

(18) 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: 6 times.

(19) 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.

(20) RePEc:bla:joares:v:42:y:2004:i:1:p:1-29 Why Do Managers Explain Their Earnings Forecasts? (2004).
Cited: 6 times.

(21) RePEc:bla:joares:v:44:y:2006:i:3:p:585-618 Subjective Performance Indicators and Discretionary Bonus Pools (2006).
Cited: 6 times.

(22) RePEc:bla:joares:v:40:y:2002:i:4:p:1091-1123 Large-Sample Evidence on the Debt Covenant Hypothesis (2002).
Cited: 6 times.

(23) 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: 6 times.

(24) RePEc:bla:joares:v:44:y:2006:i:3:p:619-656 Founding Family Ownership and Earnings Quality (2006).
Cited: 6 times.

(25) RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142 Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008).
Cited: 5 times.

(26) 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: 5 times.

(27) RePEc:bla:joares:v:40:y:2002:i:3:p:711-726 The Association Between Activity-Based Costing and Manufacturing Performance (2002).
Cited: 5 times.

(28) 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: 5 times.

(29) 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: 5 times.

(30) 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.

(31) RePEc:bla:joares:v:42:y:2004:i:2:p:123-150 Firms Voluntary Recognition of Stock-Based Compensation Expense (2004).
Cited: 4 times.

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

(33) RePEc:bla:joares:v:42:y:2004:i:2:p:269-312 Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover (2004).
Cited: 4 times.

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

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

(36) 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.

(37) RePEc:bla:joares:v:40:y:2002:i:3:p:865-881 External Monitoring of Property Appraisal Estimates and Information Asymmetry (2002).
Cited: 4 times.

(38) 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: 4 times.

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

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

(41) RePEc:bla:joares:v:46:y:2008:i:3:p:467-498 International Accounting Standards and Accounting Quality (2008).
Cited: 4 times.

(42) 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: 4 times.

(43) RePEc:bla:joares:v:40:y:2002:i:1:p:173-204 Earnings Performance and Discretionary Disclosure (2002).
Cited: 4 times.

(44) RePEc:bla:joares:v:42:y:2004:i:5:p:795-841 Accounting Choice, Home Bias, and U.S. Investment in Non-U.S. Firms (2004).
Cited: 3 times.

(45) RePEc:bla:joares:v:41:y:2003:i:4:p:721-744 Evidence on the Joint Determination of Audit and Non-Audit Fees (2003).
Cited: 3 times.

(46) RePEc:bla:joares:v:42:y:2004:i:2:p:423-462 Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions (2004).
Cited: 3 times.

(47) 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.

(48) RePEc:bla:joares:v:41:y:2003:i:3:p:525-551 The Relation Between Insider-Trading Restrictions and Executive Compensation (2003).
Cited: 3 times.

(49) 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.

(50) RePEc:bla:joares:v:42:y:2004:i:2:p:159-195 Information Transparency and Coordination Failure: Theory and Experiment (2004).
Cited: 3 times.

Recent citations received in: | 2008 | 2007 | 2006 | 2005

Recent citations received in: 2008

(1) RePEc:alu:journl:v:1:y:2008:i:10:p:2 FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES (2008). Annales Universitatis Apulensis Series Oeconomica

(2) RePEc:fip:fednsr:328 Liquidity and leverage (2008). Federal Reserve Bank of New York / Staff Reports

(3) RePEc:fip:fednsr:346 Financial intermediaries, financial stability, and monetary policy (2008). Federal Reserve Bank of New York / Staff Reports

(4) RePEc:fra:franaf:165 Open-End Real Estate Funds in Germany - Genesis and Crisis (2008). Goethe University Frankfurt am Main / Working Paper Series: Finance and Accounting

(5) RePEc:hbs:wpaper:09-032 Market Reaction to the Adoption of IFRS in Europe (2008). Harvard Business School / Working Papers

(6) RePEc:hbs:wpaper:09-033 Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry (2008). Harvard Business School / Working Papers

(7) RePEc:hhs:nhhfms:2008_021 The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements (2008). Department of Finance and Management Science, Norwegian School of Economics and Business Administration / Discussion Papers

(8) RePEc:nbr:nberwo:14232 Hiring Cheerleaders: Board Appointments of Independent Directors (2008). National Bureau of Economic Research, Inc / NBER Working Papers

(9) RePEc:nbr:nberwo:14245 Why Do Foreign Firms Leave U.S. Equity Markets? (2008). National Bureau of Economic Research, Inc / NBER Working Papers

(10) RePEc:pra:mprapa:9478 Disclosure Quality, Cost of Capital, and Investors’ Welfare (2008). University Library of Munich, Germany / MPRA Paper

(11) RePEc:qed:wpaper:1193 Promotion Tournaments in Market Equilibrium (2008). Queen's University, Department of Economics / Working Papers

(12) RePEc:rpo:ripoec:v:98:y:2008:i:1:p:3-37 Crash 2008 (2008). Rivista di Politica Economica

Recent citations received in: 2007

(1) RePEc:pra:mprapa:5197 Accruals and Aggregate Stock Market Returns (2007). University Library of Munich, Germany / MPRA Paper

(2) RePEc:rug:rugwps:07/455 AN ASSESSMENT OF GOVERNMENT FUNDING OF BUSINESS ANGEL NETWORKS: A REGIONAL STUDY (2007). Ghent University, Faculty of Economics and Business Administration / Working Papers of Faculty of Economics and Business Administration, Ghent Univers

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

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