Citation Profile: Journal of Accounting and Economics / Elsevier Science Economics Articles Archive

Journal of Accounting and Economics / Elsevier Science Economics Articles Archive

Most cited documents in this series:

Year Title Cited
1985 The effect of bonus schemes on accounting decisions
RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107 [Citation Analysis] 193
2000 The effect of international institutional factors on properties of accounting earnings
RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51 [Citation Analysis] 163
1997 Earnings management to avoid earnings decreases and losses
RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126 [Citation Analysis] 158
1995 Complementarities and fit strategy, structure, and organizational change in manufacturing
RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208 [Citation Analysis] 156
1997 The conservatism principle and the asymmetric timeliness of earnings
RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37 [Citation Analysis] 142
1985 Corporate performance and managerial remuneration : An empirical analysis
RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42 [Citation Analysis] 141
1981 Auditor size and audit quality
RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199 [Citation Analysis] 138
1986 Predicting takeover targets : A methodological and empirical analysis
RePEc:eee:jaecon:v:8:y:1986:i:1:p:3-35 [Citation Analysis] 119
2001 Capital markets research in accounting
RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231 [Citation Analysis] 113
1983 Discretionary disclosure
RePEc:eee:jaecon:v:5:y:1983:i::p:179-194 [Citation Analysis] 113
2005 Performance matched discretionary accrual measures
RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197 [Citation Analysis] 108
2005 The economic implications of corporate financial reporting
RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73 [Citation Analysis] 104
1990 Evidence that stock prices do not fully reflect the implications of current earnings for future earnings
RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340 [Citation Analysis] 102
2001 Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440 [Citation Analysis] 101
1994 Debt covenant violation and manipulation of accruals
RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176 [Citation Analysis] 94
1994 Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals
RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42 [Citation Analysis] 94
1989 Firm characteristics and analyst following
RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274 [Citation Analysis] 90
1999 The use of equity grants to manage optimal equity incentive levels
RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184 [Citation Analysis] 90
2001 Essays on disclosure
RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180 [Citation Analysis] 90
1993 Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies
RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:125-160 [Citation Analysis] 90
2002 Stock options for undiversified executives
RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42 [Citation Analysis] 88
1993 Financial performance surrounding CEO turnover
RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:273-315 [Citation Analysis] 87
2001 The relevance of the value-relevance literature for financial accounting standard setting
RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75 [Citation Analysis] 85
1996 The pricing of discretionary accruals
RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:249-281 [Citation Analysis] 81
2001 Financial accounting information and corporate governance
RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333 [Citation Analysis] 79
1986 Information quality and the valuation of new issues
RePEc:eee:jaecon:v:8:y:1986:i:2:p:159-172 [Citation Analysis] 78
2002 Audit committee, board of director characteristics, and earnings management
RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400 [Citation Analysis] 76
1997 Changes in the value-relevance of earnings and book values over the past forty years
RePEc:eee:jaecon:v:24:y:1997:i:1:p:39-67 [Citation Analysis] 76
1995 Annual bonus schemes and the manipulation of earnings
RePEc:eee:jaecon:v:19:y:1995:i:1:p:29-74 [Citation Analysis] 71
2002 Corporate ownership structure and the informativeness of accounting earnings in East Asia
RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425 [Citation Analysis] 71
1993 Accounting earnings and top executive compensation
RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:55-100 [Citation Analysis] 70
2001 Empirical research on accounting choice
RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307 [Citation Analysis] 69
2003 Incentives versus standards: properties of accounting income in four East Asian countries
RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270 [Citation Analysis] 67
1995 Auditor brand name reputations and industry specializations
RePEc:eee:jaecon:v:20:y:1995:i:3:p:297-322 [Citation Analysis] 67
1996 Employee stock option exercises an empirical analysis
RePEc:eee:jaecon:v:21:y:1996:i:1:p:5-43 [Citation Analysis] 67
1993 Board composition, ownership structure, and hostile takeovers
RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:167-198 [Citation Analysis] 64
1993 Stock-based incentive compensation and investment behavior
RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:349-372 [Citation Analysis] 58
1994 Employee stock options
RePEc:eee:jaecon:v:18:y:1994:i:2:p:207-231 [Citation Analysis] 58
1989 An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:143-181 [Citation Analysis] 55
2001 Contracting theory and accounting
RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:3-87 [Citation Analysis] 55
2005 The market pricing of accruals quality
RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327 [Citation Analysis] 54
1991 Executive incentives and the horizon problem : An empirical investigation
RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89 [Citation Analysis] 53
1995 Additional evidence on bonus plans and income management
RePEc:eee:jaecon:v:19:y:1995:i:1:p:3-28 [Citation Analysis] 53
2005 Earnings quality in UK private firms: comparative loss recognition timeliness
RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128 [Citation Analysis] 52
2000 CEO stock option awards and the timing of corporate voluntary disclosures
RePEc:eee:jaecon:v:29:y:2000:i:1:p:73-100 [Citation Analysis] 52
1997 Smoothing income in anticipation of future earnings
RePEc:eee:jaecon:v:23:y:1997:i:2:p:115-139 [Citation Analysis] 51
1995 Managerial ownership, accounting choices, and informativeness of earnings
RePEc:eee:jaecon:v:20:y:1995:i:1:p:61-91 [Citation Analysis] 49
1999 An empirical assessment of the residual income valuation model1
RePEc:eee:jaecon:v:26:y:1999:i:1-3:p:1-34 [Citation Analysis] 48
2002 The rewards to meeting or beating earnings expectations
RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204 [Citation Analysis] 47
1995 Price and return models
RePEc:eee:jaecon:v:20:y:1995:i:2:p:155-192 [Citation Analysis] 46

Citing documents used to compute impact factor 51:

Year Title See
2011 Implications du principe de matÃ©rialitÃ© sur le contenu du reporting DÃ©veloppement Durable
RePEc:hal:journl:hal-00646525 [Citation Analysis]
2011 Cross-Country Comparisons of Corporate Income Taxes
RePEc:nbr:nberwo:16839 [Citation Analysis]
2011 Financial reporting, tax, and real decisions: toward a unifying framework
RePEc:kap:itaxpf:v:18:y:2011:i:4:p:461-494 [Citation Analysis]
2011 Corporate tax avoidance and stock price crash risk: Firm-level analysis
RePEc:eee:jfinec:v:100:y:2011:i:3:p:639-662 [Citation Analysis]
2011 Managerial Compensation Contracting.
RePEc:ner:tilbur:urn:nbn:nl:ui:12-4807459 [Citation Analysis]
2011 Are all CEOs above average? An empirical analysis of compensation peer groups and pay design
RePEc:eee:jfinec:v:100:y:2011:i:3:p:538-555 [Citation Analysis]
2011 The Effect of Analyst Coverage on the Informativeness of Income Smoothing
RePEc:eee:accoun:v:46:y:2011:i:3:p:333-349 [Citation Analysis]
2011 Do delays in expected loss recognition affect banks willingness to lend?
RePEc:eee:jaecon:v:52:y:2011:i:1:p:1-20 [Citation Analysis]
2011 The impact of CFO gender on bank loan contracting
RePEc:hhs:bofrdp:2011_018 [Citation Analysis]
2011 Earnouts: A study of financial contracting in acquisition agreements
RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:151-170 [Citation Analysis]
2011 Hometown advantage: The effects of monitoring institution location on financial reporting discretion
RePEc:eee:jaecon:v:52:y:2011:i:1:p:41-61 [Citation Analysis]
2011 Fair Value Accounting: Information or Confusion for Financial Markets?
RePEc:cir:cirwor:2011s-56 [Citation Analysis]
2011 Can strategic uncertainty help deter tax evasion? an experiment on auditing rules
RePEc:pra:mprapa:27859 [Citation Analysis]
2011 The effect of SOX on small auditor exits and audit quality
RePEc:eee:jaecon:v:52:y:2011:i:1:p:21-40 [Citation Analysis]
2011 Isolating the effect of disclosure on information risk
RePEc:eee:jaecon:v:52:y:2011:i:1:p:81-99 [Citation Analysis]
2011 Covariances versus Characteristics in General Equilibrium
RePEc:nbr:nberwo:17285 [Citation Analysis]
2011 Covariances versus Characteristics in General Equilibrium
RePEc:ecl:ohidic:2011-15 [Citation Analysis]
2011 INSIDE CONCENTRATED OWNERS, BOARD OF DIRECTORS AND ACCOUNTING CONSERVATISM
RePEc:cms:1asb11:2011-053-178 [Citation Analysis]
2011 CFOs versus CEOs: Equity incentives and crashes
RePEc:eee:jfinec:v:101:y:2011:i:3:p:713-730 [Citation Analysis]
2011 CONFORMITY OR DECOUPLING: A COMPARATIVE ANALYSIS OF DIFFERENT TAX REGIMES
RePEc:cms:2icb11:2011-268 [Citation Analysis]
2011 Quelle thÃ©orie pour la gouvernance?De la gouvernance actionnariale Ã la gouvernance cognitive et comportementale
RePEc:dij:wpfarg:1110402 [Citation Analysis]
2011 Corporate governance, affirmative action and firm value: evidence from post-apartheid South African firms
RePEc:pra:mprapa:32288 [Citation Analysis]
2011 Valorisation et reporting du goodwill : enjeux thÃ©oriques et empiriques.
RePEc:ner:dauphi:urn:hdl:123456789/8007 [Citation Analysis]
2011 MOBILE CORPORATE GOVERNANCE: A MODEL PROPOSAL FOR MODERN CORPORATE GOVERNANCE AND INVESTOR RELATIONS
RePEc:boz:journl:v:25:y:2011:i:1:p:171-200 [Citation Analysis]
2011 Why âDemocracyâ anD âDrifterâ firms can have abnormal returns: the Joint importance of corporate Governance anD abnormal accruals in separatinG Winners from losers
RePEc:boz:journl:v:25:y:2011:i:1:p:3-55 [Citation Analysis]
2011 Bank ownership and executive perquisites: New evidence from an emerging market
RePEc:eee:corfin:v:17:y:2011:i:2:p:352-370 [Citation Analysis]
2011 The impact of changes in bank ownership structure on the allocation of capital: International evidence
RePEc:eee:jbfina:v:35:y:2011:i:10:p:2528-2543 [Citation Analysis]
2011 Bankers compensation and fair value accounting
RePEc:eee:corfin:v:17:y:2011:i:4:p:1096-1115 [Citation Analysis]
2011 Sarbanes Oxleys impact upon investor-relevant risk types
RePEc:eme:jfrcpp:v:19:y:2011:i:3:p:254-270 [Citation Analysis]
2011 The effect of the Sarbanes-Oxley Act on innovation
RePEc:pra:mprapa:28072 [Citation Analysis]
2011 The Impact of the Sarbanes-Oxley Act on the Cost of Going Public
RePEc:vhb:journl:v:4:y:2011:i:2:p:125-147 [Citation Analysis]
2011 The effect of cash flow forecasts on accrual quality and benchmark beating
RePEc:eee:jaecon:v:51:y:2011:i:3:p:219-239 [Citation Analysis]
2011 Independent directors and the propensity to pay dividends
RePEc:eee:corfin:v:17:y:2011:i:4:p:1001-1015 [Citation Analysis]
2011 Hometown advantage: The effects of monitoring institution location on financial reporting discretion
RePEc:eee:jaecon:v:52:y:2011:i:1:p:41-61 [Citation Analysis]
2011 Government intervention and investment efficiency: Evidence from China
RePEc:eee:corfin:v:17:y:2011:i:2:p:259-271 [Citation Analysis]
2011 INSIDE CONCENTRATED OWNERS, BOARD OF DIRECTORS AND ACCOUNTING CONSERVATISM
RePEc:cms:1asb11:2011-053-178 [Citation Analysis]
2011 Joint Effect of Investor Protection and Securities Regulations on Audit Fees
RePEc:eee:accoun:v:46:y:2011:i:3:p:241-270 [Citation Analysis]
2011 Do more reputable financial institutions reduce earnings management by IPO issuers?
RePEc:eee:corfin:v:17:y:2011:i:4:p:982-1000 [Citation Analysis]
2011 Backdating executive stock options--An ex ante valuation
RePEc:eee:dyncon:v:35:y:2011:i:10:p:1731-1743 [Citation Analysis]
2011 Dividend policy and share price volatility: UK evidence
RePEc:eme:jrfpps:v:11:y:2011:i:1:p:57-68 [Citation Analysis]
2011 Changes in the predictive ability of earnings around earnings restatements
RePEc:eme:rafpps:v:10:y:2011:i:2:p:155-175 [Citation Analysis]
2011 Corporate risk management and dividend signaling theory
RePEc:eee:finlet:v:8:y:2011:i:4:p:188-195 [Citation Analysis]
2011 Are directorsâ dealings informative? Evidence from European stock markets
RePEc:kap:fmktpm:v:25:y:2011:i:2:p:111-148 [Citation Analysis]
2011 Stock and option market divergence in the presence of noisy information
RePEc:eee:jbfina:v:35:y:2011:i:8:p:2001-2020 [Citation Analysis]
2011 Do delays in expected loss recognition affect banks willingness to lend?
RePEc:eee:jaecon:v:52:y:2011:i:1:p:1-20 [Citation Analysis]
2011 The political economy of residual state ownership in privatized firms: Evidence from emerging markets
RePEc:eee:corfin:v:17:y:2011:i:2:p:244-258 [Citation Analysis]
2011 Board structure and price informativeness
RePEc:eee:jfinec:v:99:y:2011:i:3:p:523-545 [Citation Analysis]
2011 Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms
RePEc:nbr:nberwo:16812 [Citation Analysis]
2011 Does tax policy affect executive compensation? Evidence from postwar tax reforms
RePEc:eee:pubeco:v:95:y:2011:i:11:p:1425-1437 [Citation Analysis]
2011 Equity grants to target CEOs during deal negotiations
RePEc:eee:jfinec:v:102:y:2011:i:2:p:251-271 [Citation Analysis]
2011 The market reaction to corporate governance regulation
RePEc:eee:jfinec:v:101:y:2011:i:2:p:431-448 [Citation Analysis]

Cites in year: CiY

Recent citations received in: 2011

Year	Title	See
2011	Dynamic Incentive Effects of Relative Performance Pay: A Field Experiment RePEc:dgr:uvatin:20100124	[Citation Analysis]
2011	CFOs versus CEOs: Equity incentives and crashes RePEc:eee:jfinec:v:101:y:2011:i:3:p:713-730	[Citation Analysis]
2011	Accounting Research in the Japanese Setting RePEc:kob:tjrevi:dec2011:v:1:p:135-140	[Citation Analysis]
2011	Does Trade Globalization Induce or Inhibit Corporate Transparency? Unbundling the Growth Potential and Product Market Competition Channels RePEc:nbr:nberwo:17631	[Citation Analysis]
2011	Valorisation et reporting du goodwill : enjeux thÃ©oriques et empiriques. RePEc:ner:dauphi:urn:hdl:123456789/8007	[Citation Analysis]

Recent citations received in: 2010

Year	Title	See
2010	Evolutionary model of existing competition and voluntary disclosure RePEc:cte:idrepe:id-10-06	[Citation Analysis]
2010	A review of tax research RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178	[Citation Analysis]
2010	The role of information and financial reporting in corporate governance and debt contracting RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234	[Citation Analysis]
2010	Corporate governance myths: Comments on Armstrong, Guay, and Weber RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:235-245	[Citation Analysis]
2010	Implications for GAAP from an analysis of positive research in accounting RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:246-286	[Citation Analysis]
2010	The financial reporting environment: Review of the recent literature RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343	[Citation Analysis]
2010	Understanding earnings quality: A review of the proxies, their determinants and their consequences RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401	[Citation Analysis]
2010	Earnings quality research: Advances, challenges and future research RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:402-409	[Citation Analysis]
2010	Auditor reputation and earnings management: International evidence from the banking industry RePEc:eee:jbfina:v:34:y:2010:i:10:p:2318-2327	[Citation Analysis]
2010	The Sarbanes-Oxley act and corporate investment: A structural assessment RePEc:eee:jfinec:v:96:y:2010:i:2:p:291-305	[Citation Analysis]
2010	Research in Accounting for Income Taxes RePEc:nbr:nberwo:15665	[Citation Analysis]
2010	About motives behind Securitization and its Implications: An Overview of Empirical Findings RePEc:wyz:journl:id:141	[Citation Analysis]

Recent citations received in: 2009

Year	Title	See
2009	To Trade or Not to Trade: The Strategic Trading of Insiders around News Announcements RePEc:bri:uobdis:09/613	[Citation Analysis]
2009	Option grant backdating investigations and capital market discipline RePEc:eee:corfin:v:15:y:2009:i:5:p:562-572	[Citation Analysis]
2009	A tale of two intermediaries: A discussion of Johnston, Markov and Ramnath (2009), and Cheng and Neamtiu (2009) RePEc:eee:jaecon:v:47:y:2009:i:1-2:p:131-135	[Citation Analysis]
2009	Estimation and empirical properties of a firm-year measure of accounting conservatism RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:132-150	[Citation Analysis]
2009	Does tax policy affect executive compensation? evidence from postwar tax reforms RePEc:fip:fedgfe:2009-30	[Citation Analysis]
2009	When are Analyst Recommendation Changes Influential? RePEc:nbr:nberwo:14971	[Citation Analysis]

Recent citations received in: 2008

Year	Title	See
2008	The determinants for the survival of firms in the Athens Exchange RePEc:bog:econbl:y:2008:i:31:p:07-30	[Citation Analysis]
2008	Why Do Foreign Firms Leave U.S. Equity Markets? An Analysis of Deregistrations under SEC Exchange Act Rule 12h-6 RePEc:ecl:ohidic:2008-14	[Citation Analysis]
2008	Conservatism and Debt RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:154-174	[Citation Analysis]
2008	Conservative financial reporting, debt covenants, and the agency costs of debt RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:175-180	[Citation Analysis]
2008	The superiority and disciplining role of independent analysts RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:289-316	[Citation Analysis]
2008	Endogenous entry/exit as an alternative explanation for the disciplining role of independent analysts RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:317-323	[Citation Analysis]
2008	Earnings management and earnings quality RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:350-357	[Citation Analysis]
2008	The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market RePEc:eee:jaecon:v:46:y:2008:i:2-3:p:240-260	[Citation Analysis]
2008	Escape from New York: the market impact of SEC Rule 12h-6 RePEc:fip:fedgif:945	[Citation Analysis]
2008	Corporate performance, board structure, and their determinants in the banking industry RePEc:fip:fednsr:330	[Citation Analysis]
2008	Intra-country regulation of share markets: does one size fit all? RePEc:kap:ejlwec:v:25:y:2008:i:2:p:151-165	[Citation Analysis]
2008	Behavioral finance in corporate governance: economics and ethics of the devils advocate RePEc:kap:jmgtgv:v:12:y:2008:i:2:p:179-200	[Citation Analysis]
2008	Why Do Foreign Firms Leave U.S. Equity Markets? RePEc:nbr:nberwo:14245	[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.