Last updated February, 3 2014 581.217 documents processed, 14.657.417 references and 5.549.674 citations

Journal of Accounting and Economics / Elsevier


[Raw data] [Main indicators] [Most cited papers] [cites used to compute the impact factor] [Recent citations ][documents published in EconPapers] [Keep updated about new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators


Raw data:


IF AIF DOC CDO CCU CIF CIT D2Y C2Y %SC CiY II AII
19900.08363610.034033100.04
19910.08185420.041745200.04
19920.08237730.041935400.04
19930.070.09219850.0542141300.05
19940.050.127125120.145344200.04
19950.540.19311561651.06662482634.640.130.07
19960.520.23321881830.97464583066.740.130.09
19970.270.29302181780.82562631752.920.070.1
19980.290.29142321850.8237621838.90.11
19990.30.33402722290.84641441315.440.10.14
20000.440.42353073171.0342854245060.170.16
20010.560.44203274901.5685754252.4140.70.17
20020.380.44173442970.86458552123.820.120.19
20031.410.46453894981.28509375236.5190.420.2
20040.650.53274164711.1331062401540.150.22
20050.630.56264426821.54512724522.2120.460.23
20060.850.53334757761.63295534528.9100.30.22
20071.070.46345097171.41208596330.250.150.19
20080.670.49425519591.74238674528.9130.310.21
20090.720.5295808361.44107765523.660.210.2
20100.870.463661613682.22170716238.7130.360.16
20110.780.574466011751.7859655115.760.140.22
20120.980.663769712631.8140807832.180.220.26
 
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CCU: Cumulative number of citations to papers published until year y
CIF: Cumulative impact factor
CIT: Number of citations to papers published 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
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y

 

Most cited documents in this series:


YearTitleCited
1985The effect of bonus schemes on accounting decisions. (1985). Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107.

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212
1995Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208.

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189
2000The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51.

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184
1997Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126.

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175
1997The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37.

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164
1981Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199.

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150
1985Corporate performance and managerial remuneration : An empirical analysis. (1985). Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42.

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149
2005The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73.

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138
2005Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197.

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134
2001Capital markets research in accounting. (2001). KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231.

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131
1986Predicting takeover targets : A methodological and empirical analysis. (1986). Palepu, Krishna G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:1:p:3-35.

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128
2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440.

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124
1983Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194.

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124
1990Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. (1990). Thomas, Jacob K. ; Bernard, Victor L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340.

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120
1999The use of equity grants to manage optimal equity incentive levels. (1999). Core, John ; Guay, Wayne . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184.

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107
2002Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400.

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104
2001Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180.

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103
1989Firm characteristics and analyst following. (1989). Bhushan, Ravi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274.

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103
2002Stock options for undiversified executives. (2002). Murphy, Kevin ; Hall, Brian J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42.

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102
1994Debt covenant violation and manipulation of accruals. (1994). Jiambalvo, James ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176.

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100
2001The relevance of the value-relevance literature for financial accounting standard setting. (2001). Watts, Ross ; Holthausen, Robert W.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75.

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99
2001Financial accounting information and corporate governance. (2001). Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333.

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97
1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. (1993). Gaver, Jennifer J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:125-160.

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97
1994Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. (1994). Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42.

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97
1986Information quality and the valuation of new issues. (1986). Titman, Sheridan ; Trueman, Brett . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:2:p:159-172.

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95
2002Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Fan, Joseph P. H., ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425.

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91
1993Financial performance surrounding CEO turnover. (1993). Zimmerman, Jerold ; Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:273-315.

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91
2003Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; WU, JOANNA SHUANG . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270.

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89
1996The pricing of discretionary accruals. (1996). Subramanyam, K. R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:249-281.

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88
1997Changes in the value-relevance of earnings and book values over the past forty years. (1997). Collins, Daniel W. ; Weiss, Ira S. ; Maydew, Edward L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:39-67.

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87
1993Board composition, ownership structure, and hostile takeovers. (1993). Shivdasani, Anil . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:167-198.

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79
1995Annual bonus schemes and the manipulation of earnings. (1995). Larcker, David F. ; Holthausen, Robert W. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:1:p:29-74.

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76
2001Empirical research on accounting choice. (2001). Vincent, Linda ; Lys, Thomas Z. ; Fields, Thomas D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307.

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74
1995Auditor brand name reputations and industry specializations. (1995). Craswell, Allen T. ; Taylor, Stephen L. ; Francis, Jere R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:20:y:1995:i:3:p:297-322.

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72
1993Accounting earnings and top executive compensation. (1993). Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:55-100.

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71
1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. (1989). Collins, Daniel W. ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:143-181.

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67
1996Employee stock option exercises an empirical analysis. (1996). Huddart, Steven ; Lang, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:21:y:1996:i:1:p:5-43.

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66
2005The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327.

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64
2001The relevance of the value relevance literature for financial accounting standard setting: another view. (2001). Barth, Mary E. ; Beaver, William H. ; Landsman, Wayne R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:77-104.

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63
2001Contracting theory and accounting. (2001). Lambert, Richard A.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:3-87.

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62
2005Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128.

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62
1993Stock-based incentive compensation and investment behavior. (1993). Coles, Jeffrey ; Brickley, James A. ; Bizjak, John M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:349-372.

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61
2002The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Bartov, Eli ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204.

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60
1991Executive incentives and the horizon problem : An empirical investigation. (1991). Dechow, Patricia M. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89.

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58
1995Additional evidence on bonus plans and income management. (1995). Austin, Jeffrey R. ; Gaver, Kenneth M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:1:p:3-28.

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57
2003Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386.

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57
1997Smoothing income in anticipation of future earnings. (1997). Park, Chul W. ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:23:y:1997:i:2:p:115-139.

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56
2000CEO stock option awards and the timing of corporate voluntary disclosures. (2000). Aboody, David ; Kasznik, Ron . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:73-100.

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56
2002Empirical evidence on the relation between stock option compensation and risk taking. (2002). Rajgopal, Shivaram ; Shevlin, Terry . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:145-171.

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56
2001Empirical tax research in accounting. (2001). Shackelford, Douglas ; Shevlin, Terry . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:321-387.

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55

Citing documents used to compute impact factor 78:


YearTitleSee
2012Capital market consequences of managers voluntary disclosure styles. (2012). Yang, Holly I.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:167-184.

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[Citation Analysis]
2012The effect of quarterly earnings guidance on share values in corporate acquisitions. (2012). KOCH, ADAM S. ; Robinson, John R. ; Lefanowicz, Craig E.. In: Journal of Corporate Finance. RePEc:eee:corfin:v:18:y:2012:i:5:p:1269-1285.

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[Citation Analysis]
2012Determinants of earnout as acquisition payment currency and bidder’s value gains. (2012). Barbopoulos, Leonidas ; Sudarsanam, Sudi . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:36:y:2012:i:3:p:678-694.

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[Citation Analysis]
2012What drives the Quotes of Earnings Forecasters?. (2012). de Bruijn, Bert ; Franses, Philip Hans . In: Tinbergen Institute Discussion Papers. RePEc:dgr:uvatin:2012067.

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[Citation Analysis]
2012More than connectedness – Heterogeneity of CEO social network and firm value. (2012). HASAN, IFTEKHAR ; Francis, Bill ; Fang, Yiwei . In: Research Discussion Papers. RePEc:hhs:bofrdp:2012_026.

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[Citation Analysis]
2012Effet de la gestion comptable et réelle des résultats sur le coût de la dette : analyse avant et après SOX. (2012). Chouaya, Adel ; Draief, Sondes . In: Post-Print. RePEc:hal:journl:hal-00691020.

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[Citation Analysis]
2012Political connections and the cost of equity capital. (2012). Mishra, Dev ; Saffar, Walid ; Guedhami, Omrane ; Boubakri, Narjess . In: Journal of Corporate Finance. RePEc:eee:corfin:v:18:y:2012:i:3:p:541-559.

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[Citation Analysis]
2012National culture and corporate debt maturity. (2012). Kwok, Chuck C. Y., ; Zheng, Xiaolan ; El Ghoul, Sadok ; Guedhami, Omrane . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:36:y:2012:i:2:p:468-488.

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[Citation Analysis]
2012Who Furls the Umbrella on Rainy Days? The Role of Bank Ownership Type and Bank Size in SME Lending. (2012). Shen, Chung-Hua ; Wang, Yu-Chun ; Chu, Haumin . In: Emerging Markets Finance and Trade. RePEc:mes:emfitr:v:48:y:2012:i:0:p:184-199.

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[Citation Analysis]
2012Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?. (2012). Kusano, Masaki . In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2012:v:2:p:139-152.

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[Citation Analysis]
2012The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives. (2012). ARMSTRONG, CHRISTOPHER S. ; Ormazabal, Gaizka ; Larcker, David F. ; Taylor, Daniel J.. In: Research Papers. RePEc:ecl:stabus:2120.

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[Citation Analysis]
2012Executive overconfidence and the slippery slope to financial misreporting. (2012). Schrand, Catherine M. ; Zechman, Sarah L. C., . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:311-329.

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[Citation Analysis]
2012The changing relationship between audit firm size and going concern reporting. (2012). Williams, David D. ; Kaplan, Steven E.. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:37:y:2012:i:5:p:322-341.

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[Citation Analysis]
2012SEC enforcement: Does forthright disclosure and cooperation really matter?. (2012). Files, Rebecca . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:353-374.

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[Citation Analysis]
2012Financial reporting opacity and informed trading by international institutional investors. (2012). Maffett, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:54:y:2012:i:2:p:201-220.

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[Citation Analysis]
2012[Citation Analysis]
2012Cross-Border M&A and Innovative Activity: Firm-Level Evidence. (2012). Stiebale, Joel. In: Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century. RePEc:zbw:vfsc12:62027.

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[Citation Analysis]
2012Financial reporting frequency, information asymmetry, and the cost of equity. (2012). KRAFT, ARTHUR ; Fu, Renhui ; Zhang, Huai . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:54:y:2012:i:2:p:132-149.

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[Citation Analysis]
2012Corporate structure optimisation for multinational companies. (2012). Beasley, John ; Anken, F.. In: Omega. RePEc:eee:jomega:v:40:y:2012:i:2:p:230-243.

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[Citation Analysis]
2012The incentives for tax planning. (2012). ARMSTRONG, CHRISTOPHER S. ; Blouin, Jennifer L. ; Larcker, David F.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:391-411.

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[Citation Analysis]
2012Research in accounting for income taxes. (2012). Shackelford, Douglas ; Graham, John R. ; Raedy, Jana S.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:412-434.

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[Citation Analysis]
2012Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China. (2012). Firth, Michael ; Tang, Tanya Y. H., . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:369-397.

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[Citation Analysis]
2012Tax avoidance, tax management and corporate social responsibility. (2012). Huseynov, Fariz ; KLAMM, BONNIE K.. In: Journal of Corporate Finance. RePEc:eee:corfin:v:18:y:2012:i:4:p:804-827.

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[Citation Analysis]
2012.

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[Citation Analysis]
2012Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers. (2012). López-Espinosa, Germán ; Gómez Biscarri, Javier. In: Faculty Working Papers. RePEc:una:unccee:wp0512.

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[Citation Analysis]
2012Essays on executive remuneration contracting: Managerial power, corporate payout, and gender discrimination.. (2012). Geiler, P. H. M., . In: Open Access publications from Tilburg University. RePEc:ner:tilbur:urn:nbn:nl:ui:12-5590842.

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[Citation Analysis]
2012Agency Problem II and Convergence in CEO Pay. (2012). Doucouliagos, Chris ; Haman, Janto ; Graham, Michael . In: Economics Series. RePEc:dkn:econwp:eco_2012_5.

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[Citation Analysis]
2012Does Regulation FD work? Evidence from analysts reliance on public disclosure. (2012). Suk, Inho ; Kross, William J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:225-248.

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[Citation Analysis]
2012QUALITATIVE STUDY REGARDING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING. (2012). Grosanu, Adrian ; Sorin, Berinde ; Ramona, Rachisan Paula ; Adrian, Grosanu . In: Annals of Faculty of Economics. RePEc:ora:journl:v:1:y:2012:i:2:p:642-647.

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[Citation Analysis]
2012Corporate governance and the information environment: Evidence from state antitakeover laws. (2012). Cohen, Daniel ; ARMSTRONG, CHRISTOPHER S. ; Balakrishnan, Karthik . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:185-204.

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[Citation Analysis]
2012Executive overconfidence and the slippery slope to financial misreporting. (2012). Schrand, Catherine M. ; Zechman, Sarah L. C., . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:311-329.

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[Citation Analysis]
2012Is Director Industry Experience Valuable?. (2012). von Meyerinck, Felix ; Schmid, Markus ; OESCH, DAVID . In: Working Papers on Finance. RePEc:usg:sfwpfi:2012:17.

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[Citation Analysis]
2012RESIZING EMPLOYABILITY THROUGHOUT VOCATIONAL EDUCATION AND TRAINING PROMOTION. (2012). MIRONESCU, Alexandra ; STEPIEN, Sebastian ; PYZIAK, Pawel . In: Holistic Marketing Management Journal. RePEc:hmm:journl:v:2:y:2012:i:3:p:70-76.

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[Citation Analysis]
2012Comparing self-regulation and statutory regulation: Evidence from the accounting profession. (2012). Anantharaman, Divya . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:37:y:2012:i:2:p:55-77.

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[Citation Analysis]
2012The Role of Organizational Scope and Governance in Strengthening Private Monitoring. (2012). Toffel, Michael ; Pierce, Lamar . In: Harvard Business School Working Papers. RePEc:hbs:wpaper:11-004.

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[Citation Analysis]
2012Earnings management surrounding CEO turnover: evidence from Korea. (2012). Choe, Chongwoo ; Kwak, Young-Min ; Choi, Jong-Seo . In: MPRA Paper. RePEc:pra:mprapa:40629.

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[Citation Analysis]
2012Earnings Management Surrounding CEO Turnover: Evidence from Korea. (2012). Choe, Chongwoo ; Kwak, Young-Min ; Choi, Jong-Seo . In: Monash Economics Working Papers. RePEc:mos:moswps:2012-35.

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[Citation Analysis]
2012Meta-analytic review of disclosure level and cost of equity capital. (2012). Khlif, Hichem ; Souissi, Mohsen . In: International Journal of Accounting and Information Management. RePEc:eme:ijaipp:v:20:y:2012:i:1:p:49-62.

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2012Internet financial reporting: Turkish companies adapt to change. (2012). Bozcuk, Aslihan E.. In: Managerial Finance. RePEc:eme:mfipps:v:38:y:2012:i:8:p:786-800.

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2012Fair Value Reclassifications of Financial Assets during the Financial Crisis. (2012). Brüggemann, Ulf ; DASKE, HOLGER ; Bruggemann, Ulf ; BISCHOF, JANNIS . In: SFB 649 Discussion Papers. RePEc:hum:wpaper:sfb649dp2012-010.

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2012Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research. (2012). Sellhorn, Thorsten ; Brüggemann, Ulf ; Hitz, Jorg-Markus ; Bruggemann, Ulf . In: SFB 649 Discussion Papers. RePEc:hum:wpaper:sfb649dp2012-011.

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2012Capital market consequences of managers voluntary disclosure styles. (2012). Yang, Holly I.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:167-184.

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2012Managerial reporting, overoptimism, and litigation risk. (2012). STOCKEN, PHILLIP C. ; Laux, Volker . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:3:p:577-591.

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2012Information, uncertainty, and behavioral effects: Evidence from abnormal returns around real estate investment trust earnings announcements. (2012). Naranjo, Andy ; Gyamfi-Yeboah, Frank ; Ling, David C.. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:31:y:2012:i:7:p:1930-1952.

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2012Price Discovery, Investor Distraction and Analyst Recommendations Under Continuous Disclosure Requirements in Australia. (2012). Fernandez, Leonardo . In: PhD Thesis. RePEc:uts:finphd:3.

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2012Connecting the dots: the accruals quality premium vs the value premium. (2012). Holder, Anthony D. ; Wei, Jie ; Chichernea, Doina C.. In: Managerial Finance. RePEc:eme:mfipps:v:38:y:2012:i:12:p:1106-1133.

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2012The implied cost of capital: A new approach. (2012). van Dijk, Mathijs ; Hou, Kewei ; Zhang, Yinglei . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:3:p:504-526.

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2012Institutional ownership and conservatism. (2012). Ramalingegowda, Santhosh ; YU, YONG. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:98-114.

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2012A Strategy Perspective on the Performance Relevance of the CFO. (2012). Engelen, Andreas ; Venus, Andreas . In: SFB 649 Discussion Papers. RePEc:hum:wpaper:sfb649dp2012-021.

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2012Accounting information quality in public stock and bond offerings by brazilian public companies. (2012). Paulo, Edilson ; Paulo Roberto Nobrega Cavalcante, ; Iana Izadora Souza Lapa de Melo, . In: Brazilian Business Review. RePEc:bbz:fcpbbr:v:9:y:2012:i:1:p:1-24.

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2012What Do Smoothed Earnings Tell Us about the Future?. (2012). Nakano, Makoto ; Takasu, Yusuke . In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2012:v:2:p:1-32.

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2012Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. (2012). Badertscher, Brad A. ; Lys, Thomas Z. ; Collins, Daniel W.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:330-352.

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2012Evidence on the determinants and economic consequences of delegated monitoring. (2012). Beatty, Anne ; Liao, Scott ; Weber, Joseph . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:3:p:555-576.

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2012Earnings announcements and attention constraints: The role of market design. (2012). Chakrabarty, Bidisha ; Moulton, Pamela C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:3:p:612-634.

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2012Internal corporate governance, CEO turnover, and earnings management. (2012). Karpoff, Jonathan ; Hazarika, Sonali ; Nahata, Rajarishi . In: Journal of Financial Economics. RePEc:eee:jfinec:v:104:y:2012:i:1:p:44-69.

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2012The effects of firm-initiated clawback provisions on earnings quality and auditor behavior. (2012). Chen, Kevin C. W., ; Yu, Yangxin ; Xinyu, Yang ; Chan, Lilian H.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:54:y:2012:i:2:p:180-196.

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2012Mandatory clawback provisions, information disclosure, and the regulation of securities markets. (2012). Denis, Diane K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:54:y:2012:i:2:p:197-200.

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2012Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance. (2012). masulis, ronald ; Wang, Cong ; Xie, Fei . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:3:p:527-554.

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2012The effect of enforcement on timely loss recognition: Evidence from insider trading laws. (2012). JAYARAMAN, SUDARSHAN. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:77-97.

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2012Earnings restatements and differential timeliness of accounting conservatism. (2012). Ettredge, Michael ; Huang, Ying ; ZHANG, WEINING . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:3:p:489-503.

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2012U.S. International Equity Investment. (2012). Smith, David C. ; Holland, Sara B. ; Ammer, John ; Warnock, Francis E.. In: NBER Working Papers. RePEc:nbr:nberwo:17839.

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2012U.S. international equity investment. (2012). Smith, David C. ; Holland, Sara B. ; Ammer, John ; Warnock, Francis E.. In: International Finance Discussion Papers. RePEc:fip:fedgif:1044.

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2012Advertising intensity, investor recognition, and implied cost of capital. (2012). Wei, Steven ; Huang, Yuan . In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:38:y:2012:i:3:p:275-298.

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2012Board size and corporate risk-taking: Further evidence from Japan. (2012). Nguyen, Pascal ; Nakano, Makoto . In: MPRA Paper. RePEc:pra:mprapa:38990.

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2012The impact of foreign investors on the risk-taking of Japanese firms. (2012). Nguyen, Pascal. In: MPRA Paper. RePEc:pra:mprapa:38991.

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2012Do client firms manage the perception of auditor independence?: Evidence from the Swedish non-audit service market. (2012). Zerni, Mikko . In: Managerial Auditing Journal. RePEc:eme:majpps:v:27:y:2012:i:9:p:821-845.

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2012Firms Accruals and Tobin’s q. (2012). Racicot, François-Éric ; Calmès, Christian. In: RePAd Working Paper Series. RePEc:pqs:wpaper:032012.

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2012Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis. (2012). Shivakumar, Lakshmanan ; JAYARAMAN, SUDARSHAN ; BALL, RAY . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:136-166.

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2012Political considerations in the decision of Chinese SOEs to list in Hong Kong. (2012). Hung, Mingyi ; Zhang, Tianyu ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:435-449.

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2012The impact of foreign investors on the risk-taking of Japanese firms. (2012). Nguyen, Pascal. In: Journal of the Japanese and International Economies. RePEc:eee:jjieco:v:26:y:2012:i:2:p:233-248.

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2012Beta-convergence and sigma-convergence in corporate governance in Europe. (2012). Faustino, Horácio ; Matos, Pedro Verga . In: Economic Modelling. RePEc:eee:ecmode:v:29:y:2012:i:6:p:2198-2204.

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2012The consequences of protecting audit partners’ personal assets from the threat of liability. (2012). Li, Bing ; Lennox, Clive . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:54:y:2012:i:2:p:154-173.

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2012The role of corporate governance in earnings management: experience from US banks. (2012). Dimitropoulos, Panagiotis ; Leventis, Stergios . In: Journal of Applied Accounting Research. RePEc:eme:jaarpp:v:13:y:2012:i:2:p:161-177.

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2012Effect of the Sarbanes–Oxley act on CEOs’ stock ownership and pay-performance sensitivity. (2012). Choy, Hiu ; Wan, Kam-Ming ; Chang, Hsihui . In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:38:y:2012:i:2:p:177-207.

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2012Ripple effects: Sarbanes Oxleys impact upon investor risk in a global economy. (2012). , Herrera-Vakkur ; Vakkur, Nicholas V.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:11:y:2012:i:2:p:184-205.

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2012Effet de la gestion comptable et réelle des résultats sur le coût de la dette : analyse avant et après SOX. (2012). Chouaya, Adel ; Draief, Sondes . In: Post-Print. RePEc:hal:journl:hal-00691020.

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2012Analysts estimates: What they could be telling us about the impact of IFRS on earnings manipulation in Europe Purpose – The purpose of this paper is to examine whether mandatory adoption of Internat. (2012). François Aubert, Gary Grudnitski, . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:11:y:2012:i:1:p:53-72.

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2012Economic consequences of adopting English for annual reports. (2012). Stolowy, Hervé ; Jeanjean, Thomas ; Erkens, Michael . In: Post-Print. RePEc:hal:journl:hal-00690931.

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Cites in year: CiY


Recent citations received in: 2012


YearTitleSee
2012Information Environment and the Cost of Capital: A New Approach. (2012). Sheng, Xuguang. In: Working Papers. RePEc:amu:wpaper:2012-12.

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2012What drives the Quotes of Earnings Forecasters?. (2012). Franses, Philip Hans ; de Bruijn, Bert . In: Tinbergen Institute Discussion Papers. RePEc:dgr:uvatin:20120067.

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2012What drives the Quotes of Earnings Forecasters?. (2012). de Bruijn, Bert ; Franses, Philip Hans . In: Tinbergen Institute Discussion Papers. RePEc:dgr:uvatin:2012067.

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2012Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China. (2012). Firth, Michael ; Tang, Tanya Y. H., . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:369-397.

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2012International Corporate Tax Avoidance Practices: Evidence from Australian Firms. (2012). Taylor, Grantley ; Richardson, Grant . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:4:p:469-496.

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2012The effect of strategic and operating turnaround initiatives on audit reporting for distressed companies. (2012). Bruynseels, Liesbeth ; Willekens, Marleen . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:37:y:2012:i:4:p:223-241.

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2012Investor protection, taxation, and dividends. (2012). Lasfer, Meziane ; Alzahrani, Mohammed. In: Journal of Corporate Finance. RePEc:eee:corfin:v:18:y:2012:i:4:p:745-762.

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2012Mandatory clawback provisions, information disclosure, and the regulation of securities markets. (2012). Denis, Diane K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:54:y:2012:i:2:p:197-200.

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Recent citations received in: 2011


YearTitleSee
2011.

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2011Dynamic Incentive Effects of Relative Performance Pay: A Field Experiment. (2011). Non, Arjan ; Dur, Robert ; Delfgaauw, Josse ; Verbeke, Willem . In: Tinbergen Institute Discussion Papers. RePEc:dgr:uvatin:20100124.

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2011Dynamic Incentive Effects of Relative Performance Pay: A Field Experiment. (2011). Non, Arjan ; Verbeke, Willem ; Dur, Robert ; Delfgaauw, Josse . In: Tinbergen Institute Discussion Papers. RePEc:dgr:uvatin:2010124.

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2011CFOs versus CEOs: Equity incentives and crashes. (2011). Zhang, Liandong ; Kim, Jeong-Bon ; Li, Yinghua . In: Journal of Financial Economics. RePEc:eee:jfinec:v:101:y:2011:i:3:p:713-730.

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2011Accounting Research in the Japanese Setting. (2011). Skinner, Douglas J.. In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2011:v:1:p:135-140.

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2011Does Trade Globalization Induce or Inhibit Corporate Transparency? Unbundling the Growth Potential and Product Market Competition Channels. (2011). Wei, Shang-Jin ; Tong, Hui. In: NBER Working Papers. RePEc:nbr:nberwo:17631.

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Recent citations received in: 2010


YearTitleSee
2010Evolutionary model of existing competition and voluntary disclosure. (2010). Nuez-Nickel, Manuel ; Rodriguez, Susana Gago . In: Business Economics Working Papers. RePEc:cte:idrepe:id-10-06.

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2010.

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2010A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

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2010The role of information and financial reporting in corporate governance and debt contracting. (2010). ARMSTRONG, CHRISTOPHER S. ; Guay, Wayne R. ; Weber, Joseph P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234.

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2010Corporate governance myths: Comments on Armstrong, Guay, and Weber. (2010). Brickley, James A. ; Zimmerman, Jerold L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:235-245.

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2010Implications for GAAP from an analysis of positive research in accounting. (2010). Skinner, Douglas J. ; KOTHARI, S. P. ; Ramanna, Karthik . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:246-286.

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2010Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

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2010Earnings quality research: Advances, challenges and future research. (2010). DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:402-409.

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2010Auditor reputation and earnings management: International evidence from the banking industry. (2010). Lim, Chee Yeow ; Kanagaretnam, Kiridaran ; Lobo, Gerald J.. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:34:y:2010:i:10:p:2318-2327.

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2010The Sarbanes-Oxley act and corporate investment: A structural assessment. (2010). Liu, Qiao ; Kang, Qiang ; Qi, Rong . In: Journal of Financial Economics. RePEc:eee:jfinec:v:96:y:2010:i:2:p:291-305.

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2010Research in Accounting for Income Taxes. (2010). Shackelford, Douglas ; Graham, John ; Raedy, Jana . In: NBER Working Papers. RePEc:nbr:nberwo:15665.

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2010Deterrence Effects of Auditing Rules: An Experimental Study. (2010). Yim, Andrew ; Tan, Fangfang. In: MPRA Paper. RePEc:pra:mprapa:27859.

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2010About motives behind Securitization and its Implications: An Overview of Empirical Findings. (2010). Jackowicz, Krzysztof . In: Contemporary Economics. RePEc:wyz:journl:id:141.

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Recent citations received in: 2009


YearTitleSee
2009To Trade or Not to Trade: The Strategic Trading of Insiders around News Announcements. (2009). Lasfer, Meziane ; Korczak, Adriana . In: Bristol Economics Discussion Papers. RePEc:bri:uobdis:09/613.

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2009Option grant backdating investigations and capital market discipline. (2009). Lie, Erik ; Neal, Robert ; Heron, Randall ; Carow, Kenneth. In: Journal of Corporate Finance. RePEc:eee:corfin:v:15:y:2009:i:5:p:562-572.

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2009A tale of two intermediaries: A discussion of Johnston, Markov and Ramnath (2009), and Cheng and Neamtiu (2009). (2009). Kolasinski, Adam C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:47:y:2009:i:1-2:p:131-135.

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2009Estimation and empirical properties of a firm-year measure of accounting conservatism. (2009). Khan, Mozaffar ; Watts, Ross L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:132-150.

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2009Does tax policy affect executive compensation? evidence from postwar tax reforms. (2009). Frydman, Carola ; Molloy, Raven S.. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2009-30.

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2009When are Analyst Recommendation Changes Influential?. (2009). Stulz, René ; Loh, Roger K.. In: NBER Working Papers. RePEc:nbr:nberwo:14971.

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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.