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Last updated December, 3 2015 760.408 documents processed, 20.499.313 references and 8.066.571 citations

Journal of Accounting and Economics / Elsevier

1.01

Impact Factor

1.65

5-Years IF

65

5-Years H index

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ]
[more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw data

IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.090.03363620.065143178299 (19.3%)0.03
19910.09185420.04270529649 (18.1%)0.04
19920.020.090.01237730.04267541100161 (22.8%)0.04
19930.050.10.05219870.07554412108573 (13.2%)0.05
19940.050.110.0427125200.166614421145111 (16.8%)0.05
19950.50.190.42311561621.04840482412552102 (12.1%)40.130.07
19960.60.230.57321882051.0964758351206876 (11.7%)40.130.09
19970.270.270.46302181860.85753631713462139 (18.5%)30.10.09
19980.310.270.5142322060.8940062191417071 (17.8%)0.1
19990.340.310.53402722721866441513471124 (14.3%)40.10.13
20000.480.390.72353073581.175595426147106113 (20.2%)60.170.15
20010.560.410.71203275561.79687542151107142 (14.7%)140.70.16
20020.420.430.52173443591.0467855231397270 (10.3%)20.120.19
20031.620.451.15453895951.537103760126145114 (16.1%)230.510.19
20040.660.510.87274165181.25468624115713663 (13.5%)50.190.21
20050.710.541.15264427831.778527251144165139 (16.3%)140.540.22
20060.960.521.53334758571.8506535113520658 (11.5%)100.30.21
20071.150.451.26345098121.6374596814818673 (19.5%)70.210.18
20080.820.481.314255110871.97404675516521665 (16.1%)150.360.2
20090.750.481.3295809221.59247765716221051 (20.6%)70.240.19
20100.990.441.593661615502.52450717016426080 (17.8%)140.390.16
20110.830.531.074466013292.01197655417418726 (13.2%)60.140.21
20121.090.581.213769714702.11153808718522428 (18.3%)120.320.22
20131.210.711.83873519512.6569819818833814 (20.3%)110.290.25
20141.010.811.652876318312.42975761843045 (17.2%)100.360.28
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
IF5: Impact Factor: C5Y / D5Y
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
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
%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

 

50 most cited documents in this series:

[Click on heading to sort table]

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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284
2005The economic implications of corporate financial reporting. (2005). 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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252
1995Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208.

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237
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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230
2005Performance matched discretionary accrual measures. (2005). Leone, Andrew J. ; 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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223
2000The effect of international institutional factors on properties of accounting earnings. (2000). 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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222
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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217
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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209
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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204
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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185
1985Corporate performance and managerial remuneration : An empirical analysis. (1985). . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42.

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184
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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174
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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174
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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156
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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152
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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150
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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149
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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145
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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141
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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140
2002Stock options for undiversified executives. (2002). 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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139
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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134
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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131
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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127
2003Incentives versus standards: properties of accounting income in four East Asian countries. (2003). 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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122
2001The relevance of the value-relevance literature for financial accounting standard setting. (2001). 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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121
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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119
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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114
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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114
1986Information quality and the valuation of new issues. (1986). Trueman, Brett . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:2:p:159-172.

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113
1993Financial performance surrounding CEO turnover. (1993). . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:273-315.

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110
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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110
2006Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370.

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108
2005Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Shivakumar, Lakshmanan . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128.

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106
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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105
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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103
1985Executive compensation, management turnover, and firm performance : An empirical investigation. (1985). Coughlan, Anne T. ; Schmidt, Ronald M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:43-66.

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102
1998Underwriting relationships, analysts earnings forecasts and investment recommendations. (1998). Lin, Hsiou-Wei ; McNichols, Maureen F.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:25:y:1998:i:1:p:101-127.

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101
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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99
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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96
1996Employee stock option exercises an empirical analysis. (1996). Lang, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:21:y:1996:i:1:p:5-43.

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93
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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93
2003Limited attention, information disclosure, and financial reporting. (2003). . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386.

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87
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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86
2004Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David M. ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342.

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85
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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82
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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82
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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81
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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81
1995Managerial ownership, accounting choices, and informativeness of earnings. (1995). Wild, John J. ; Warfield, Terry D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:20:y:1995:i:1:p:61-91.

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77

50 most relevant documents in this series:

Papers most cited in the last two years. [Click on heading to sort table]

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

Full description at Econpapers || Download paper

109
2005Performance matched discretionary accrual measures. (2005). Leone, Andrew J. ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197.

Full description at Econpapers || Download paper

89
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.

Full description at Econpapers || Download paper

81
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.

Full description at Econpapers || Download paper

78
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.

Full description at Econpapers || Download paper

68
2006Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370.

Full description at Econpapers || Download paper

65
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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59
2010A review of tax research. (2010). Hanlon, Michelle ; Heitzman, Shane . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

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54
2010The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343.

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53
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.

Full description at Econpapers || Download paper

52
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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52
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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51
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.

Full description at Econpapers || Download paper

51
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.

Full description at Econpapers || Download paper

47
1995Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208.

Full description at Econpapers || Download paper

47
1983Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194.

Full description at Econpapers || Download paper

46
2000The effect of international institutional factors on properties of accounting earnings. (2000). 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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46
2010On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205.

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46
2003Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270.

Full description at Econpapers || Download paper

43
2005Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Shivakumar, Lakshmanan . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128.

Full description at Econpapers || Download paper

41
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.

Full description at Econpapers || Download paper

40
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.

Full description at Econpapers || Download paper

38
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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38
2010Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19.

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38
1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects. (1999). Ahmed, Anwer S. ; THOMAS, SHAWN ; Takeda, Carolyn. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:1:p:1-25.

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37
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.

Full description at Econpapers || Download paper

36
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.

Full description at Econpapers || Download paper

36
2004Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David M. ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342.

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35
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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34
2003Limited attention, information disclosure, and financial reporting. (2003). . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386.

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34
2007Corporate disclosures by family firms. (2007). Ali, Ashiq ; Chen, Tai-Yuan ; Radhakrishnan, Suresh . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:44:y:2007:i:1-2:p:238-286.

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34
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.

Full description at Econpapers || Download paper

34
2006The effects of corporate governance on firms credit ratings. (2006). Collins, Daniel W. ; LaFond, Ryan ; Ashbaugh-Skaife, Hollis. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:203-243.

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33
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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33
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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30
1998Underwriting relationships, analysts earnings forecasts and investment recommendations. (1998). Lin, Hsiou-Wei ; McNichols, Maureen F.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:25:y:1998:i:1:p:101-127.

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29
1996The capitalization, amortization, and value-relevance of R&D. (1996). Lev, Baruch ; Sougiannis, Theodore. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:21:y:1996:i:1:p:107-138.

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29
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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29
2002Stock options for undiversified executives. (2002). 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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27
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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26
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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26
2011The quality of accounting information in politically connected firms. (2011). Parsley, David ; Chaney, Paul K. ; Faccio, Mara . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:58-76.

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26
1998Accounting valuation, market expectation, and cross-sectional stock returns. (1998). Frankel, Richard . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:25:y:1998:i:3:p:283-319.

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26
2008State ownership, the institutional environment, and auditor choice: Evidence from China. (2008). Xia, Lijun ; Wong, T. J. ; Wang, Qian . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:46:y:2008:i:1:p:112-134.

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26
2005Accrual reliability, earnings persistence and stock prices. (2005). Tuna, Irem ; RICHARDSON, SCOTT A. ; Sloan, Richard G. ; Soliman, Mark T.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:3:p:437-485.

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26
2011The quality of accounting information in politically connected firms. (2011). Parsley, David ; Chaney, Paul K. ; Faccio, Mara . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1:p:58-76.

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26
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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26
1985Corporate performance and managerial remuneration : An empirical analysis. (1985). . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42.

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26
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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25
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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24

Citing documents used to compute impact factor 76:

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YearTitleSee
2014Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation. (2014). Clinton, Sarah B. ; Woidtke, Tracie . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:59-78.

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2014Large shareholders and disclosure strategies: Evidence from IPO lockup expirations. (2014). Sletten, Ewa ; Ertimur, Yonca ; SUNDER, JAYANTHI. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:79-95.

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2014Industry concentration and corporate disclosure policy. (2014). Ali, Ashiq ; Klasa, Sandy ; Yeung, Eric . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:240-264.

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2014Counterparty risk in material supply contracts. (2014). Costello, Anna M.. In: Staff Reports. RePEc:fip:fednsr:694.

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2014Internal auditors’ use of interpersonal likability, arguments, and accounting information in a corporate governance setting. (2014). Piercey, David M. ; Fanning, Kirsten . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:39:y:2014:i:8:p:575-589.

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2014Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. (2014). Hoi, Chun-Keung ; Wu, Qiang ; Hasan, Iftekhar ; Zhang, Hao . In: Research Discussion Papers. RePEc:hhs:bofrdp:2014_003.

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2014Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?. (2014). Spengel, Christoph ; Evers, Maria Theresia ; Meier, Ina . In: ZEW Discussion Papers. RePEc:zbw:zewdip:14015.

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2014Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. (2014). Hoi, Chun Keung ; Wu, Qiang ; Hasan, Iftekhar ; Zhang, Hao . In: Journal of Financial Economics. RePEc:eee:jfinec:v:113:y:2014:i:1:p:109-130.

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2014Taxation and Corporate Risk-Taking. (2014). Langenmayr, Dominika ; Lester, Rebecca . In: Discussion Papers in Economics. RePEc:lmu:muenec:20977.

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2014Country-by-Country Reporting: Eine neue Rechnungslegung über länderspezifische Wertschöpfung und Ertragsteuern?. (2014). Evers, Andrea ; Hundsdoerfer, Jochen . In: Discussion Papers. RePEc:zbw:fubsbe:201420.

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2014The Association between Accounting Conservatism and Cash Dividends: Evidence from Emerging Markets. (2014). Mousa, Gehan A.. In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:4:y:2014:i:4:p:210-220.

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2014The Value of Informativeness for Contracting. (2014). Edmans, Alex ; Chaigneau, Pierre . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:10180.

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2014CEO JOB SECURITY AND RISK-TAKING. (2014). Xu, Moqi ; Cziraki, Peter . In: FMG Discussion Papers. RePEc:fmg:fmgdps:dp729.

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2014SG&A cost stickiness and equity-based executive compensation: does empire building matter?. (2014). Bruggen, Alexander ; Zehnder, Jens . In: Mathematical Methods of Operations Research. RePEc:spr:mathme:v:25:y:2014:i:3:p:169-192.

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2014Implications of power: When the CEO can pressure the CFO to bias reports. (2014). Friedman, Henry L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:117-141.

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2014Competition and Bank Opacity. (2014). Lin, Chen ; Jiang, Liangliang . In: NBER Working Papers. RePEc:nbr:nberwo:20760.

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2014SMEs’ Delisting Decisions on the Alternative Investment Market (AIM): Family Holders and Financial Crisis. (2014). Cardone-Riportella, Clara ; Menendez-Requejo, Susana ; Feito-Ruiz, Isabel . In: Working Papers. RePEc:pab:fiecac:14.02.

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2014The value of firms voluntary commitment to improve transparency: The case of special segments on Euronext. (2014). Kim, Abby . In: Journal of Corporate Finance. RePEc:eee:corfin:v:25:y:2014:i:c:p:342-359.

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2014Bonding and the agency risk premium: An analysis of migrations between the AIM and the Official List of the London Stock Exchange. (2014). IsaacT. Tabner, ; Campbell, Kevin . In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:30:y:2014:i:c:p:1-20.

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2014Cost stickiness: state of the art of research and implications. (2014). Riehl, Anja ; Guenther, Thomas ; Roler, Richard . In: Metrika. RePEc:spr:metrik:v:24:y:2014:i:4:p:301-318.

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2014A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326.

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2014Connecting Evaluation and Budgeting. (2014). Robinson, Marc . In: World Bank Publications. RePEc:wbk:wbpubs:18997.

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2014Director networks and takeovers. (2014). Renneboog, Luc ; Zhao, Yang . In: Journal of Corporate Finance. RePEc:eee:corfin:v:28:y:2014:i:c:p:218-234.

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2014Audit committee financial expertise and earnings management: The role of status. (2014). Donelson, Dain C. ; Badolato, Patrick G. ; Ege, Matthew . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:208-230.

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2014CEO deal-making activities and compensation. (2014). Yore, Adam S. ; Starks, Laura T. ; Fich, Eliezer M.. In: Journal of Financial Economics. RePEc:eee:jfinec:v:114:y:2014:i:3:p:471-492.

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2014Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators. (2014). Vladu, Alina Beattrice ; Amat, Oriol ; Cuzdriorean, Dan Dacian . In: Economics Working Papers. RePEc:upf:upfgen:1434.

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2014Financial accounting in the banking industry: A review of the empirical literature. (2014). Beatty, Anne ; Liao, Scott . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:339-383.

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2014Issues raised by studying DeFond and Zhang: What should audit researchers do?. (2014). Seo, Hojun ; Martin, Xiumin ; Frankel, Richard ; Lee, Joshua ; Donovan, John . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:327-338.

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2014The Role of Accrual Decomposition in Increasing the Information Value. (2014). Heirany, Forough ; Nazemizadeh, Manije ; Moeinadin, Mahmoud . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:4:y:2014:i:1:p:309-318.

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2014Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures. (2014). BURCA, Valentin . In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2014:i:3:p:33-42.

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2014Corporate tax aggression and debt. (2014). Tucker, Alan L. ; Lin, Shannon ; Tong, Naqiong . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:40:y:2014:i:c:p:227-241.

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2014The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax. (2014). Feller, Anna ; Schanz, Deborah . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:176.

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[Citation Analysis]
2014Patent Trolls: Evidence from Targeted Firms. (2014). Cohen, Lauren ; Gurun, Umit ; Kominers, Scott Duke . In: NBER Working Papers. RePEc:nbr:nberwo:20322.

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[Citation Analysis]
2014Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation. (2014). Clinton, Sarah B. ; Woidtke, Tracie . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:59-78.

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[Citation Analysis]
2014Audit committee financial expertise and earnings management: The role of status. (2014). Donelson, Dain C. ; Badolato, Patrick G. ; Ege, Matthew . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:208-230.

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[Citation Analysis]
2014Gender differences in financial reporting decision-making: Evidence from accounting conservatism. (2014). Francis, Bill ; Wu, Qiang ; Park, Jong Chool ; Hasan, Iftekhar . In: Research Discussion Papers. RePEc:hhs:bofrdp:2014_001.

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[Citation Analysis]
2014The economic consequences of regulatory changes in employee stock options on corporate bond holders: SFAS No.123R and structural credit model perspectives. (2014). Chi, Cheng-Ming ; Chen, Tsung-Kang ; Liao, Hsien-Hsing . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:42:y:2014:i:c:p:381-394.

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[Citation Analysis]
2014A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326.

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[Citation Analysis]
2014On the systematic volatility of unpriced earnings. (2014). Lee, Jaehoon ; Johnson, Timothy C. ; TimothyC. Johnson, . In: Journal of Financial Economics. RePEc:eee:jfinec:v:114:y:2014:i:1:p:84-104.

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[Citation Analysis]
2014The Role of Accrual Decomposition in Increasing the Information Value. (2014). Heirany, Forough ; Nazemizadeh, Manije ; Moeinadin, Mahmoud . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:4:y:2014:i:1:p:309-318.

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[Citation Analysis]
2014Conservatism measures that control for the effects of economic rents on stock returns. (2014). Caskey, Judson ; Peterson, Kyle . In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:42:y:2014:i:4:p:731-756.

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[Citation Analysis]
2014The relative concentration of bad versus good news flows. (2014). Walker, Martin ; Athanasakou, Vasiliki E. ; Strong, Norman C. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:60139.

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[Citation Analysis]
2014Politically connected firms in Poland and their access to bank financing. (2014). Hasan, Iftekhar ; Kowalewski, Oskar ; Kozlowski, Lukasz ; Jackowicz, Krzysztof . In: BOFIT Discussion Papers. RePEc:hhs:bofitp:2014_002.

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[Citation Analysis]
2014Slack and the performance of state-owned enterprises. (2014). Stan, Ciprian ; Peng, Mike ; Bruton, Garry . In: Asia Pacific Journal of Management. RePEc:kap:asiapa:v:31:y:2014:i:2:p:473-495.

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2014Political connections and operational performance of non-financial firms: New evidence from Poland. (2014). Jackowicz, Krzysztof ; Kozowski, ukasz ; Mielcarz, Pawe . In: Emerging Markets Review. RePEc:eee:ememar:v:20:y:2014:i:c:p:109-135.

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[Citation Analysis]
2014Knowledge, compensation, and firm value: An empirical analysis of firm communication. (2014). Li, Feng ; Nagar, Venky ; MINNIS, MICHAEL ; Rajan, Madhav. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:96-116.

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[Citation Analysis]
2014Issues raised by studying DeFond and Zhang: What should audit researchers do?. (2014). Seo, Hojun ; Martin, Xiumin ; Frankel, Richard ; Lee, Joshua ; Donovan, John . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:327-338.

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[Citation Analysis]
2014The value of firms voluntary commitment to improve transparency: The case of special segments on Euronext. (2014). Kim, Abby . In: Journal of Corporate Finance. RePEc:eee:corfin:v:25:y:2014:i:c:p:342-359.

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[Citation Analysis]
2014Macro to micro: Country exposures, firm fundamentals and stock returns. (2014). LI, NINGZHONG ; Richardson, Scott ; Tuna, rem . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:1-20.

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[Citation Analysis]
2014Broker-hosted investor conferences. (2014). Green, Clifton T. ; Markov, Stanimir ; Jame, Russell ; Subasi, Musa . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:142-166.

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[Citation Analysis]
2014A Comparison of New Factor Models. (2014). Xue, Chen . In: NBER Working Papers. RePEc:nbr:nberwo:20682.

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2014Corporate sustainability in asset pricing models and mutual funds performance measurement. (2014). Lopatta, Kerstin ; Walker, Thomas ; Kaspereit, Thomas . In: Financial Markets and Portfolio Management. RePEc:kap:fmktpm:v:28:y:2014:i:4:p:363-407.

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[Citation Analysis]
2014Spatial price discrimination and location choice with labor markets. (2014). Lai, Fu-Chuan ; Guo, Wen-Chung . In: The Annals of Regional Science. RePEc:spr:anresc:v:52:y:2014:i:1:p:103-119.

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[Citation Analysis]
2014The market’s use of supplier earnings information to value customers. (2014). Eshleman, John ; Guo, Peng . In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:43:y:2014:i:2:p:405-422.

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[Citation Analysis]
2014A regional approach of financial performance- evidence from Romania. (2014). DOBRE, Florin ; Ciobanu, Radu ; BRAD, Laura . In: Proceedings of International Academic Conferences. RePEc:sek:iacpro:0702573.

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2014Qui a le plus profité de l’adoption des IFRS en France ?. (2014). Shibly, Fatima Baalbaki ; Dumontier, Pascal . In: Post-Print. RePEc:hal:journl:halshs-01181221.

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[Citation Analysis]
2014Managerial optimism and earnings smoothing. (2014). Bouwman, Christa H. S., . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:41:y:2014:i:c:p:283-303.

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[Citation Analysis]
2014Implications of power: When the CEO can pressure the CFO to bias reports. (2014). Friedman, Henry L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:117-141.

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[Citation Analysis]
2014Overconfidence, Effort, and Investment (Revised version of CentER DP 2013-035). (2014). Pikulina, E. S. ; Renneboog, L. D. R., ; Tobler, P. N.. In: Discussion Paper. RePEc:tiu:tiucen:0e3cc6fd-6847-4fe5-88da-d3a656d8ef90.

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[Citation Analysis]
2014Incentives, behavioral biases, and risk taking. (2014). Pikulina, E. S.. In: Other publications TiSEM. RePEc:tiu:tiutis:3473e2b3-2425-449c-95e2-41e152e0ea6e.

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[Citation Analysis]
2014Organizational architecture and pro-social behavior : Three essays. (2014). Yin, H.. In: Other publications TiSEM. RePEc:tiu:tiutis:d9fb03b9-cf92-4667-bd94-60ef88d0060c.

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[Citation Analysis]
2014The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China. (2014). Kuo, Jing-Ming ; Song, Xiaoqi ; Ning, Lutao . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:1:p:101-136.

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2014The effect of CEO luck on the informativeness of stock prices: Do lucky CEOs improve stock price informativeness?. (2014). Jiraporn, Napatsorn ; Chintrakarn, Pandej . In: Finance Research Letters. RePEc:eee:finlet:v:11:y:2014:i:3:p:289-294.

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[Citation Analysis]
2014Board independence and operating performance: Analysis on (French) company and individual data. (2014). Rebrioux, Antoine ; Cavaco, Sandra ; Crifo, Patricia ; Challe, Edouard . In: EconomiX Working Papers. RePEc:drm:wpaper:2014-2.

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[Citation Analysis]
2014Where do international board members come from? Country-level antecedents of international board member selection in European boards. (2014). Aangeenbrug, Evelien ; Sahib, Padma Rao ; Van Veen, Kees . In: International Business Review. RePEc:eee:iburev:v:23:y:2014:i:2:p:407-417.

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2014What Types of Company Have Female and Foreign Directors?. (2014). . In: CAMA Working Papers. RePEc:een:camaaa:2014-47.

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[Citation Analysis]
2014What Types of Companies Have Female and Foreign Directors?. (2014). . In: AJRC Working Papers. RePEc:csg:ajrcwp:1404.

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2014What Types of Company Have Female and Foreign Directors?. (2014). . In: Discussion papers. RePEc:eti:dpaper:14032.

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2014Does diversity of bank board members affect performance and risk? Evidence from an emerging market. (2014). Setiyono, Bowo . In: Working Papers. RePEc:hal:wpaper:hal-01070988.

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[Citation Analysis]
2014The Association between microfinance rating scores and corporate governance: a global survey. (2014). Beisland, Leif Atle ; Randoy, Trond ; Mersland, Roy . In: International Review of Financial Analysis. RePEc:eee:finana:v:35:y:2014:i:c:p:268-280.

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[Citation Analysis]
2014Toxic Arbitrage. (2014). Tham, Wing Wah . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:9925.

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[Citation Analysis]
2014A Review on Audit Quality Factors. (2014). Inacio, Helena ; Hosseinniakani, Seyed Mahmoud ; Mota, Rui . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:4:y:2014:i:2:p:243-254.

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[Citation Analysis]
2014Information asymmetry and accounting restatement: NYSE-AMEX and NASDAQ evidence. (2014). Nguyen, Duong ; Puri, Tribhuvan . In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:43:y:2014:i:2:p:211-244.

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2014Credit ratings and the choice of payment method in mergers and acquisitions. (2014). Petmezas, Dimitris ; Karampatsas, Nikolaos ; Travlos, Nickolaos G.. In: Journal of Corporate Finance. RePEc:eee:corfin:v:25:y:2014:i:c:p:474-493.

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2014Information asymmetry around operational risk announcements. (2014). Barakat, Ahmed ; Wahrenburg, Mark ; Chernobai, Anna . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:48:y:2014:i:c:p:152-179.

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[Citation Analysis]
2014Financial accounting in the banking industry: A review of the empirical literature. (2014). Beatty, Anne ; Liao, Scott . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:339-383.

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Cites in year: CiY

Recent citations received in: 2014

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YearTitleSee
2014The Evolving Beta-Liquidity Relationship of Hedge Funds. (2014). Siegmann, Arjen ; Stefanova, Denitsa . In: LSF Research Working Paper Series. RePEc:crf:wpaper:14-12.

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2014Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures. (2014). BURCA, Valentin . In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2014:i:3:p:33-42.

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2014Macro to micro: Country exposures, firm fundamentals and stock returns. (2014). LI, NINGZHONG ; Richardson, Scott ; Tuna, rem . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:1-20.

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2014Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation. (2014). Clinton, Sarah B. ; Woidtke, Tracie . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:59-78.

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2014Issues raised by studying DeFond and Zhang: What should audit researchers do?. (2014). Seo, Hojun ; Martin, Xiumin ; Frankel, Richard ; Lee, Joshua ; Donovan, John . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:327-338.

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2014Thoughts on financial accounting and the banking industry. (2014). BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:384-395.

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2014Access to management and the informativeness of analyst research. (2014). Green, Clifton T. ; Markov, Stanimir ; Jame, Russell ; Subasi, Musa . In: Journal of Financial Economics. RePEc:eee:jfinec:v:114:y:2014:i:2:p:239-255.

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2014The Impact of Corporate Governance and Ownership Structure on Earnings Management Practices: Evidence from Listed Companies in Pakistan. (2014). . In: Lahore Journal of Economics. RePEc:lje:journl:v:19:y:2014:i:2:p:27-70.

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2014Taxation and Corporate Risk-Taking. (2014). Langenmayr, Dominika ; Lester, Rebecca . In: Discussion Papers in Economics. RePEc:lmu:muenec:20977.

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2014Competition and Bank Opacity. (2014). Lin, Chen ; Jiang, Liangliang . In: NBER Working Papers. RePEc:nbr:nberwo:20760.

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Recent citations received in: 2013

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2013SMOOTHING BEHAVIOR OF FIRMS IN TIMES OF CRISIS: EMPIRICAL EVIDENCE FROM THE SPANISH ECONOMIC ENVIRONMENT. (2013). Vladu, Alina Beattrice . In: Annales Universitatis Apulensis Series Oeconomica. RePEc:alu:journl:v:2:y:2013:i:15:p:13.

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2013MOST RECENT FINDINGS IN EARNINGS MANAGEMENT AREA: INTERESTING INSIGHTS FROM TRADITIONALLY TOP 5 LEADING ACCOUNTING JOURNALS. (2013). Cuzdriorean, Dan Dacian . In: Annales Universitatis Apulensis Series Oeconomica. RePEc:alu:journl:v:2:y:2013:i:15:p:5.

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2013Transfer Pricing and Debt Shifting in Multinationals. (2013). Schindler, Dirk ; Schjelderup, Guttorm . In: CESifo Working Paper Series. RePEc:ces:ceswps:_4381.

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2013Understanding discretion in conservatism: An alternative viewpoint. (2013). Roychowdhury, Sugata ; Martin, Xiumin . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:134-146.

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2013Disentangling mandatory IFRS reporting and changes in enforcement. (2013). Israeli, Doron ; Barth, Mary E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:178-188.

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2013The Impact of High Earnings on the Informational Content of Cash Flows in the Listed Companies on Tehran Stock Exchange. (2013). Heyrani, Forough ; Ardakani, Saeid Saeida . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:3:y:2013:i:4:p:215-223.

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2013The Sarbanes-Oxley Act, industrial innovation, and real option creation. (2013). Waters, James . In: MPRA Paper. RePEc:pra:mprapa:49173.

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2013Customer-base concentration, profitability and distress across the corporate life cycle. (2013). Yildizhan, Celim ; Park, Shawn Saeyeul ; Irvine, Paul . In: MPRA Paper. RePEc:pra:mprapa:58435.

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2013Director Networks and Takeovers. (2013). Renneboog, L. D. R., ; Zhao, Y.. In: Discussion Paper. RePEc:tiu:tiucen:04ccf531-c446-4257-97e7-426b570aad56.

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2013Management Influence on Investors: Evidence from Shareholder Votes on the Frequency of Say on Pay. (2013). Oesch, David ; Ferri, Fabrizio . In: Working Papers on Finance. RePEc:usg:sfwpfi:2013:29.

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2013Investor reaction to strategic emphasis on earnings numbers: An empirical study. (2013). Rahman, Arifur M. ; Sadique, Shibley M.. In: Contemporary Economics. RePEc:wyz:journl:id:290.

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Recent citations received in: 2012

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2012THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION INSIGHT THE EUROPEAN UNION: THE INFLUENCE OF THE INTERNATIONAL ACCOUNTING REGULATION. (2012). Cuzdriorean, Dan Dacian ; Matis, Dumitru . In: Annales Universitatis Apulensis Series Oeconomica. RePEc:alu:journl:v:1:y:2012:i:14:p:2.

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

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2012The Brain Gain of Corporate Boards: A Natural Experiment from China. (2012). Liao, Guanmin ; Yu, Xiaoyun ; Giannetti, Mariassunta . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:9190.

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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). Alzahrani, Mohammed . In: Journal of Corporate Finance. RePEc:eee:corfin:v:18:y:2012:i:4:p:745-762.

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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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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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2012More than connectedness – Heterogeneity of CEO social network and firm value. (2012). Francis, Bill ; Fang, Yiwei ; Hasan, Iftekhar . In: Research Discussion Papers. RePEc:hhs:bofrdp:2012_026.

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2012Measuring firm-specific informational efficiency without conditioning on a public announcement. (2012). Krishnan, Murugappa ; Cong, Yu. In: Applied Financial Economics. RePEc:taf:apfiec:v:22:y:2012:i:21:p:1799-1809.

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

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Recent citations received in: 2011

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2011Valorisation et reporting du goodwill : enjeux théoriques et empiriques. (2011). Paugam, Luc . In: Economics Thesis from University Paris Dauphine. RePEc:dau:thesis:123456789/8007.

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

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2011Use of Bayesian Estimates to determine the Volatility Parameter Input in the Black-Scholes and Binomial Option Pricing Models. (2011). Lee, Alan ; Ho, Shu Wing ; Marsden, Alastair . In: Journal of Risk and Financial Management. RePEc:gam:jjrfmx:v:4:y:2011:i:1:p:74-96:d:28374.

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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). Tong, Hui ; Wei, Shang-Jin . In: NBER Working Papers. RePEc:nbr:nberwo:17631.

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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:tin:wpaper:20100124.

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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.