CitEc
[home]     [Citation data for:  series | authors | papers]      [Maintainers]      [Submit references]      [warning | faq | about]
  Updated Jun, 1 2012 364.619 documents processed, 8.178.370 references and 3.213.942 citations

 

 
 

Journal of Accounting Research / Blackwell Publishers

Raw citation data, Main indicators, Most cited papers , cites used to compute the impact factor (2010), Recent citations and documents published in this series in EconPapers.

Create citation feed for this series

Missing citations? Add them with our user input service
Incorrect content? Let us know

Raw data:
IF AIF DOC CIT D2Y C2Y SC(%) CiY II AII
19900.090000.04
19910.090000.05
19920.080000.04
19930.090000.05
19940.10000.05
19950.120000.06
19960.160000.08
19970.210000.08
19980.220000.09
19990.280000.13
20000.370000.16
20010.380000.16
20020.41571800010.020.2
20030.160.4334111579040.120.2
20040.320.4932829129020.060.22
20050.290.522561661900.24
20060.330.534925719050.150.23
20070.240.4236565914030.080.19
20080.40.43437870280130.30.21
20090.380.4340227930030.080.19
20100.160.36346831300.15
 
 
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

 

Main indicators

Most cited documents in this series:
YearTitleCited
2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
RePEc:bla:joares:v:44:y:2006:i:3:p:485-531 [Citation Analysis]
33
2004What Determines Corporate Transparency?
RePEc:bla:joares:v:42:y:2004:i:2:p:207-252 [Citation Analysis]
31
2002A Re-examination of Disclosure Level and the Expected Cost of Equity Capital
RePEc:bla:joares:v:40:y:2002:i:1:p:21-40 [Citation Analysis]
26
2008Marking-to-Market: Panacea or Pandoras Box?
RePEc:bla:joares:v:46:y:2008:i:2:p:435-460 [Citation Analysis]
25
2002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility
RePEc:bla:joares:v:40:y:2002:i:3:p:613-630 [Citation Analysis]
24
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142 [Citation Analysis]
19
2007Accounting Information, Disclosure, and the Cost of Capital
RePEc:bla:joares:v:45:y:2007:i:2:p:385-420 [Citation Analysis]
18
2003Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?
RePEc:bla:joares:v:41:y:2003:i:5:p:797-836 [Citation Analysis]
18
2002Errors in Estimating Accruals: Implications for Empirical Research
RePEc:bla:joares:v:40:y:2002:i:1:p:105-134 [Citation Analysis]
17
2003IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germanys New Market
RePEc:bla:joares:v:41:y:2003:i:3:p:445-472 [Citation Analysis]
16
2006Founding Family Ownership and Earnings Quality
RePEc:bla:joares:v:44:y:2006:i:3:p:619-656 [Citation Analysis]
14
2008International Accounting Standards and Accounting Quality
RePEc:bla:joares:v:46:y:2008:i:3:p:467-498 [Citation Analysis]
14
2002Equity Valuation Using Multiples
RePEc:bla:joares:v:40:y:2002:i:1:p:135-172 [Citation Analysis]
13
2003How Representative Are Firms That Are Cross-Listed in the United States? An Analysis of Accounting Quality
RePEc:bla:joares:v:41:y:2003:i:2:p:363-386 [Citation Analysis]
13
2007IPO Failure Risk
RePEc:bla:joares:v:45:y:2007:i:2:p:333-371 [Citation Analysis]
12
2005Analyst Impartiality and Investment Banking Relationships
RePEc:bla:joares:v:43:y:2005:i:4:p:623-650 [Citation Analysis]
12
2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
RePEc:bla:joares:v:43:y:2005:i:2:p:153-193 [Citation Analysis]
10
2002Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?
RePEc:bla:joares:v:40:y:2002:i:3:p:797-808 [Citation Analysis]
10
2003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?
RePEc:bla:joares:v:41:y:2003:i:2:p:317-345 [Citation Analysis]
9
2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
RePEc:bla:joares:v:44:y:2006:i:2:p:207-242 [Citation Analysis]
9
2006Favorable versus Unfavorable Recommendations: The Impact on Analyst Access to Management-Provided Information
RePEc:bla:joares:v:44:y:2006:i:4:p:657-689 [Citation Analysis]
9
2002Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment
RePEc:bla:joares:v:40:y:2002:i:3:p:657-676 [Citation Analysis]
8
2003Evidence on the Joint Determination of Audit and Non-Audit Fees
RePEc:bla:joares:v:41:y:2003:i:4:p:721-744 [Citation Analysis]
8
2004Accounting Choice, Home Bias, and U.S. Investment in Non-U.S. Firms
RePEc:bla:joares:v:42:y:2004:i:5:p:795-841 [Citation Analysis]
8
2006Is There a Link between Executive Equity Incentives and Accounting Fraud?
RePEc:bla:joares:v:44:y:2006:i:1:p:113-143 [Citation Analysis]
8
2002Large-Sample Evidence on the Debt Covenant Hypothesis
RePEc:bla:joares:v:40:y:2002:i:4:p:1091-1123 [Citation Analysis]
8
2005Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto
RePEc:bla:joares:v:43:y:2005:i:4:p:557-592 [Citation Analysis]
7
2002Earnings Performance and Discretionary Disclosure
RePEc:bla:joares:v:40:y:2002:i:1:p:173-204 [Citation Analysis]
7
2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
RePEc:bla:joares:v:40:y:2002:i:1:p:41-66 [Citation Analysis]
6
2004Why Do Managers Explain Their Earnings Forecasts?
RePEc:bla:joares:v:42:y:2004:i:1:p:1-29 [Citation Analysis]
6
2002Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
RePEc:bla:joares:v:40:y:2002:i:4:p:1247-1274 [Citation Analysis]
6
2006Subjective Performance Indicators and Discretionary Bonus Pools
RePEc:bla:joares:v:44:y:2006:i:3:p:585-618 [Citation Analysis]
6
2002Shredded Reputation: The Cost of Audit Failure
RePEc:bla:joares:v:40:y:2002:i:4:p:1221-1245 [Citation Analysis]
6
2007The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
RePEc:bla:joares:v:45:y:2007:i:5:p:1017-1053 [Citation Analysis]
6
2003Capital Gains Taxes and Equity Trading: Empirical Evidence
RePEc:bla:joares:v:41:y:2003:i:4:p:611-651 [Citation Analysis]
6
2004Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions
RePEc:bla:joares:v:42:y:2004:i:2:p:423-462 [Citation Analysis]
6
2002Real Investment Implications of Employee Stock Option Exercises
RePEc:bla:joares:v:40:y:2002:i:2:p:359-393 [Citation Analysis]
5
2004Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover
RePEc:bla:joares:v:42:y:2004:i:2:p:269-312 [Citation Analysis]
5
2003Leading Indicator Variables, Performance Measurement, and Long-Term Versus Short-Term Contracts
RePEc:bla:joares:v:41:y:2003:i:5:p:837-866 [Citation Analysis]
5
2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis
RePEc:bla:joares:v:43:y:2005:i:3:p:453-486 [Citation Analysis]
5
2009Financial Globalization, Governance, and the Evolution of the Home Bias
RePEc:bla:joares:v:47:y:2009:i:2:p:597-635 [Citation Analysis]
5
2002The Association Between Activity-Based Costing and Manufacturing Performance
RePEc:bla:joares:v:40:y:2002:i:3:p:711-726 [Citation Analysis]
5
2003Discussion of ADRs, Analysts, and Accuracy: Does Cross-Listing in the United States Improve a Firms Information Environment and Increase Market Value?
RePEc:bla:joares:v:41:y:2003:i:2:p:347-362 [Citation Analysis]
5
2003Market Effects of Recognition and Disclosure
RePEc:bla:joares:v:41:y:2003:i:4:p:581-609 [Citation Analysis]
5
2002External Monitoring of Property Appraisal Estimates and Information Asymmetry
RePEc:bla:joares:v:40:y:2002:i:3:p:865-881 [Citation Analysis]
5
2006External and Internal Pricing in Multidivisional Firms
RePEc:bla:joares:v:44:y:2006:i:1:p:1-28 [Citation Analysis]
4
2008Voluntary Disclosure, Earnings Quality, and Cost of Capital
RePEc:bla:joares:v:46:y:2008:i:1:p:53-99 [Citation Analysis]
4
2002R&D Accounting and the Tradeoff Between Relevance and Objectivity
RePEc:bla:joares:v:40:y:2002:i:3:p:677-710 [Citation Analysis]
4
2002Accounting Policies in Agencies with Moral Hazard and Renegotiation
RePEc:bla:joares:v:40:y:2002:i:4:p:1071-1090 [Citation Analysis]
4
2002Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation
RePEc:bla:joares:v:40:y:2002:i:3:p:809-839 [Citation Analysis]
4

Citing documents used to compute impact factor 13:
YearTitleSee
2010Efficient Regulation
RePEc:nbr:nberwo:15651
[Citation Analysis]
2010LE CONTROLE INSTITUTIONNEL DE LINFORMATION COMPTABLE ET FINANCIERE
RePEc:hal:journl:hal-00476918
[Citation Analysis]
2010Employee stock options pricing and the implication of restricted exercise price: evidence from Taiwan
RePEc:kap:rqfnac:v:34:y:2010:i:2:p:247-271
[Citation Analysis]
2010Gravity in International Finance
RePEc:hkm:wpaper:072010
[Citation Analysis]
2010Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? – Eine empirische Untersuchung am deutschen Kapitalmarkt
RePEc:fra:franaf:200
[Citation Analysis]
2010Conditional conservatism and cost of capital.
RePEc:ner:carlos:info:hdl:10016/7422
[Citation Analysis]
2010Really “Lost in translation”? The economic consequences of issuing an annual report in English
RePEc:hal:journl:hal-00479511
[Citation Analysis]
2010Economic implications of corporate financial reporting in brazilian and european financial markets
RePEc:hal:journl:halshs-00534767
[Citation Analysis]
2010What Segments Equity Markets?
RePEc:cpr:ceprdp:8142
[Citation Analysis]
2010Market run-ups, market freezes, and leverage
RePEc:fip:fedpwp:10-36
[Citation Analysis]
2010The pricing of accruals for profit and loss firms
RePEc:kap:rqfnac:v:34:y:2010:i:4:p:505-516
[Citation Analysis]
2010VALUATION EFFECTS OF ACCOUNTING INFORMATION AVAILABILITY
RePEc:hal:journl:hal-00481073
[Citation Analysis]
2010Bedingungen und Konsequenzen des Wechsels von Finanzvorständen - Eine Analyse in großen börsennotierten Unternehmen
RePEc:zbw:esthes:43681
[Citation Analysis]

Cites in year: CiY

Recent citations received in: 2010

YearTitleSee

Recent citations received in: 2009

YearTitleSee
2009The Future of Securities Regulation
RePEc:cpr:ceprdp:7110
[Citation Analysis]
2009Who Are You Calling Irrational? Marginal Costs, Variable Costs, and the Pricing Practices of Firms
RePEc:doj:eagpap:200903
[Citation Analysis]
2009The Psychological Attraction Approach to Accounting and Disclosure Policy
RePEc:pra:mprapa:14046
[Citation Analysis]

Recent citations received in: 2008

YearTitleSee
2008FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES
RePEc:alu:journl:v:1:y:2008:i:10:p:2
[Citation Analysis]
2008Liquidity and leverage
RePEc:fip:fednsr:328
[Citation Analysis]
2008Financial intermediaries, financial stability, and monetary policy
RePEc:fip:fednsr:346
[Citation Analysis]
2008Open-End Real Estate Funds in Germany - Genesis and Crisis
RePEc:fra:franaf:165
[Citation Analysis]
2008Market Reaction to the Adoption of IFRS in Europe
RePEc:hbs:wpaper:09-032
[Citation Analysis]
2008Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry
RePEc:hbs:wpaper:09-033
[Citation Analysis]
2008The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements
RePEc:hhs:nhhfms:2008_021
[Citation Analysis]
2008Hiring Cheerleaders: Board Appointments of Independent Directors
RePEc:nbr:nberwo:14232
[Citation Analysis]
2008Why Do Foreign Firms Leave U.S. Equity Markets?
RePEc:nbr:nberwo:14245
[Citation Analysis]
2008The introduction of international financial reporting standards in the European Union: an interim report.
RePEc:ner:maastr:urn:nbn:nl:ui:27-18527
[Citation Analysis]
2008Disclosure Quality, Cost of Capital, and Investors’ Welfare
RePEc:pra:mprapa:9478
[Citation Analysis]
2008Promotion Tournaments in Market Equilibrium
RePEc:qed:wpaper:1193
[Citation Analysis]
2008Crash 2008
RePEc:rpo:ripoec:v:98:y:2008:i:1:p:3-37
[Citation Analysis]

Recent citations received in: 2007

YearTitleSee
2007Accruals and Aggregate Stock Market Returns
RePEc:pra:mprapa:5197
[Citation Analysis]
2007AN ASSESSMENT OF GOVERNMENT FUNDING OF BUSINESS ANGEL NETWORKS: A REGIONAL STUDY
RePEc:rug:rugwps:07/455
[Citation Analysis]
2007How Does Fair Value Measurement under IAS 39 Affect Disclosure Choices of European Banks?
RePEc:xrs:sfbmaa:07-75
[Citation Analysis]

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.

Hosted by Valencian Economic Research Institute ©2012 Jose Manuel Barrueco | mail: barrueco@uv.es