Citation analysis for Journal of Accounting Research / Wiley Blackwell

Journal of Accounting Research / Wiley Blackwell

0.86

Impact Factor

1.48

5-Years IF

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
1990		0.1		35	35	5	0.14	348	48		185		(%)	1	0.03	0.04
1991		0.09	0.01	36	71	6	0.08	940	66		149	2	(%)			0.04
1992		0.09		30	101	6	0.06	177	71		143		(%)			0.04
1993	0.03	0.1	0.02	27	128	6	0.05	512	66	2	149	3	(%)			0.05
1994	0.04	0.11	0.03	28	156	14	0.09	478	57	2	159	4	(%)			0.05
1995	0.09	0.2	0.18	34	190	83	0.44	289	55	5	156	28	(%)	3	0.09	0.07
1996	0.21	0.23	0.28	28	218	149	0.68	478	62	13	155	43	(%)	3	0.11	0.09
1997	0.23	0.27	0.35	30	248	213	0.86	437	62	14	147	51	1 (%)	2	0.07	0.09
1998	0.17	0.29	0.22	32	280	199	0.71	601	58	10	147	32	(%)			0.1
1999	0.26	0.32	0.32	37	317	260	0.82	651	62	16	152	49	(%)	5	0.14	0.13
2000	0.58	0.4	0.46	31	348	330	0.95	846	69	40	161	74	(%)	7	0.23	0.15
2001	0.38	0.4	0.46	35	383	343	0.9	308	68	26	158	72	(%)			0.15
2002	0.26	0.42	0.34	57	440	314	0.71	1218	66	17	165	56	(%)	2	0.04	0.18
2003	0.26	0.44	0.53	34	474	444	0.94	717	92	24	192	102	(%)	7	0.21	0.19
2004	0.51	0.49	0.53	32	506	447	0.88	704	91	46	194	103	(%)	3	0.09	0.2
2005	0.53	0.53	0.68	25	531	600	1.13	548	66	35	189	128	(%)	5	0.2	0.21
2006	0.68	0.51	0.79	34	565	619	1.1	681	57	39	183	144	(%)	7	0.21	0.2
2007	0.66	0.45	0.96	36	601	763	1.27	541	59	39	182	174	(%)	4	0.11	0.18
2008	0.86	0.48	1.14	43	644	839	1.3	856	70	60	161	183	1 (%)	22	0.51	0.2
2009	0.94	0.47	1.03	40	684	798	1.17	492	79	74	170	175	2 (%)	9	0.23	0.19
2010	1.1	0.45	1.24	34	718	1283	1.79	310	83	91	178	220	1 (%)	11	0.32	0.16
2011	0.82	0.52	1.37	39	757	1258	1.66	274	74	61	187	256	1 (%)	2	0.05	0.2
2012	0.49	0.55	1.2	39	796	1342	1.69	313	73	36	192	231	1 (%)	4	0.1	0.2
2013	0.95	0.62	1.38	24	820	1468	1.79	142	78	74	195	270	1 (%)	10	0.42	0.22
2014	1.03	0.64	1.2	36	856	1599	1.87	99	63	65	176	211	(%)	5	0.14	0.21
2015	0.72	0.69	1.19	27	883	1691	1.92	68	60	43	172	204	(%)	6	0.22	0.22
2016	0.86	0.85	1.48	32	915	1995	2.18	57	63	54	165	244	(%)	9	0.28	0.26

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:

#	Year	Title	Cited
1	1991	EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, JJ. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228. Full description at Econpapers \|\| Download paper	559
2	1980	FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, JA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131. Full description at Econpapers \|\| Download paper	472
3	1968	EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, R ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178. Full description at Econpapers \|\| Download paper	425
4	2000	The economic consequences of increased disclosure. (2000). Leuz, Christian ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:91-124. Full description at Econpapers \|\| Download paper	297
5	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111. Full description at Econpapers \|\| Download paper	247
6	2002	Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630. Full description at Econpapers \|\| Download paper	225
7	1993	CROSS-SECTIONAL DETERMINANTS OF ANALYST RATINGS OF CORPORATE DISCLOSURES. (1993). Lang, M ; Lundholm, R. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i:2:p:246-271. Full description at Econpapers \|\| Download paper	222
8	1984	METHODOLOGICAL ISSUES RELATED TO THE ESTIMATION OF FINANCIAL DISTRESS PREDICTION MODELS. (1984). Zmijewski, ME. In: Journal of Accounting Research. RePEc:bla:joares:v:22:y:1984:i::p:59-82. Full description at Econpapers \|\| Download paper	212
9	2004	What Determines Corporate Transparency?. (2004). Smith, Abbie J. ; BUSHMAN, ROBERT M. ; Piotroski, Joseph D.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252. Full description at Econpapers \|\| Download paper	204
10	1994	WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWS. (1994). Skinner, DJ. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:1:p:38-60. Full description at Econpapers \|\| Download paper	193
11	1968	INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92. Full description at Econpapers \|\| Download paper	188
12	2008	International Accounting Standards and Accounting Quality. (2008). Lang, Mark H. ; Landsman, Wayne R. ; Barth, Mary E.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:467-498. Full description at Econpapers \|\| Download paper	184
13	2008	Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). Leuz, Christian ; DASKE, HOLGER ; Verdi, Rodrigo ; Hail, Luzi . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142. Full description at Econpapers \|\| Download paper	165
14	2007	Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Lambert, Richard ; Verrecchia, Robert E.. In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420. Full description at Econpapers \|\| Download paper	163
15	1999	The boundaries of financial reporting and how to extend them. (1999). Lev, B ; Zarowin, P. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:353-385. Full description at Econpapers \|\| Download paper	159
16	2002	Errors in Estimating Accruals: Implications for Empirical Research. (2002). Hribar, Paul . In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:105-134. Full description at Econpapers \|\| Download paper	147
17	2006	International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. (2006). Leuz, Christian ; Hail, Luzi . In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:485-531. Full description at Econpapers \|\| Download paper	143
18	1999	Have financial statements lost their relevance?. (1999). Francis, J ; Schipper, K. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:319-352. Full description at Econpapers \|\| Download paper	138
19	2000	Corporate disclosure practices, institutional investors, and stock return volatility. (2000). Bushee, BJ ; Noe, CF. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:171-202. Full description at Econpapers \|\| Download paper	123
20	1991	EARNINGS AS AN EXPLANATORY VARIABLE FOR RETURNS. (1991). Easton, PD ; Harris, TS. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:1:p:19-36. Full description at Econpapers \|\| Download paper	123
21	1991	TRADING VOLUME AND PRICE REACTIONS TO PUBLIC ANNOUNCEMENTS. (1991). Kim, O ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:302-321. Full description at Econpapers \|\| Download paper	121
22	2002	A Re-examination of Disclosure Level and the Expected Cost of Equity Capital. (2002). Botosan, Christine A.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:21-40. Full description at Econpapers \|\| Download paper	120
23	2003	Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Morck, Randall ; Durnev, Artyom ; Zarowin, Paul ; Yeung, Bernard . In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836. Full description at Econpapers \|\| Download paper	119
24	2008	Marking-to-Market: Panacea or Pandoras Box?. (2008). Shin, Hyun Song ; plantin, guillaume. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:2:p:435-460. Full description at Econpapers \|\| Download paper	110
25	1990	ANALYST FOLLOWING AND INSTITUTIONAL OWNERSHIP. (1990). Obrien, PC ; Bhushan, R. In: Journal of Accounting Research. RePEc:bla:joares:v:28:y:1990:i::p:55-76. Full description at Econpapers \|\| Download paper	107
26	2000	Country-specific factors related to financial reporting and the value relevance of accounting data. (2000). Ali, A ; Hwang, LS. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i:1:p:1-21. Full description at Econpapers \|\| Download paper	102
27	1999	On the association between voluntary disclosure and earnings management. (1999). Kasznik, R. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:1:p:57-81. Full description at Econpapers \|\| Download paper	101
28	1997	Self-selection and analyst coverage. (1997). McNichols, M ; O'Brien, PC. In: Journal of Accounting Research. RePEc:bla:joares:v:35:y:1997:i::p:167-199. Full description at Econpapers \|\| Download paper	99
29	1993	FUNDAMENTAL INFORMATION ANALYSIS. (1993). Lev, B ; Thiagarajan, SR. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i:2:p:190-215. Full description at Econpapers \|\| Download paper	94
30	2002	Large-Sample Evidence on the Debt Covenant Hypothesis. (2002). Dichev, Ilia D.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:4:p:1091-1123. Full description at Econpapers \|\| Download paper	94
31	1993	THE RELATIVE INFORMATIVENESS OF ACCOUNTING DISCLOSURES IN DIFFERENT COUNTRIES. (1993). Alford, A ; Zmijewski, M ; Leftwich, R ; Jones, J. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i::p:183-223. Full description at Econpapers \|\| Download paper	93
32	2009	Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; Shu, Susan ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276. Full description at Econpapers \|\| Download paper	92
33	1994	SHAREHOLDER LITIGATION AND CORPORATE DISCLOSURES. (1994). Francis, J ; Schipper, K ; Philbrick, D. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:2:p:137-164. Full description at Econpapers \|\| Download paper	90
34	2006	Founding Family Ownership and Earnings Quality. (2006). WANG, DECHUN. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:619-656. Full description at Econpapers \|\| Download paper	89
35	2003	ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?. (2003). Miller, Darius P. ; Lang, Mark H. ; Lins, Karl V.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:317-345. Full description at Econpapers \|\| Download paper	87
36	1972	EMPIRICAL STUDY OF ROLE OF ACCOUNTING DATA IN PERFORMANCE EVALUATION - REPLY. (1972). Hopwood, AG. In: Journal of Accounting Research. RePEc:bla:joares:v::y:1972:i::p:189-193. Full description at Econpapers \|\| Download paper	87
37	1983	THE IMPACT OF MERGER-RELATED REGULATIONS ON THE SHAREHOLDERS OF ACQUIRING FIRMS. (1983). Schipper, K ; Thompson, R. In: Journal of Accounting Research. RePEc:bla:joares:v:21:y:1983:i:1:p:184-221. Full description at Econpapers \|\| Download paper	87
38	1985	PREDISCLOSURE INFORMATION, FIRM CAPITALIZATION, AND SECURITY PRICE BEHAVIOR AROUND EARNINGS ANNOUNCEMENTS. (1985). Atiase, RK. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:21-36. Full description at Econpapers \|\| Download paper	86
39	1972	EMPIRICAL STUDY OF ROLE OF ACCOUNTING DATA IN PERFORMANCE EVALUATION. (1972). Hopwood, AG. In: Journal of Accounting Research. RePEc:bla:joares:v::y:1972:i::p:156-182. Full description at Econpapers \|\| Download paper	85
40	2005	The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). AJINKYA, BIPIN ; BHOJRAJ, SANJEEV ; Sengupta, Partha . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376. Full description at Econpapers \|\| Download paper	84
41	1998	Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. (1998). Ittner, CD ; Larcker, DF. In: Journal of Accounting Research. RePEc:bla:joares:v:36:y:1998:i::p:1-35. Full description at Econpapers \|\| Download paper	82
42	1972	DISCRIMINANT ANALYSIS OF PREDICTORS OF BUSINESS FAILURE. (1972). Deakin, EB. In: Journal of Accounting Research. RePEc:bla:joares:v:10:y:1972:i:1:p:167-179. Full description at Econpapers \|\| Download paper	81
43	2005	The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Karamanou, Irene ; Vafeas, Nikos . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486. Full description at Econpapers \|\| Download paper	80
44	1999	Market rewards associated with patterns of increasing earnings. (1999). Barth, ME ; Finn, MW ; Elliott, JA. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:387-413. Full description at Econpapers \|\| Download paper	79
45	1989	SENSITIVITY, PRECISION, AND LINEAR AGGREGATION OF SIGNALS FOR PERFORMANCE EVALUATION. (1989). Banker, RD ; Datar, SM. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i:1:p:21-39. Full description at Econpapers \|\| Download paper	78
46	2000	Value investing: The use of historical financial statement information to separate winners from losers. (2000). Piotroski, JD. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:1-41. Full description at Econpapers \|\| Download paper	78
47	1995	BANK DIFFERENCES IN THE COORDINATION OF REGULATORY CAPITAL, EARNINGS, AND TAXES. (1995). Collins, JH ; Wahlen, JM ; Shackelford, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:33:y:1995:i:2:p:263-291. Full description at Econpapers \|\| Download paper	77
48	2004	Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least?. (2004). Miller, Darius P. ; Lang, Mark H. ; Lins, Karl V.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:3:p:589-623. Full description at Econpapers \|\| Download paper	77
49	2003	Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study. (2003). Hope, Ole-Kristian . In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:235-272. Full description at Econpapers \|\| Download paper	75
50	1998	The value relevance of intangibles: The case of software capitalization. (1998). Aboody, D ; Lev, B. In: Journal of Accounting Research. RePEc:bla:joares:v:36:y:1998:i::p:161-191. Full description at Econpapers \|\| Download paper	74

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	1991	EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, JJ. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228. Full description at Econpapers \|\| Download paper	173
2	1980	FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, JA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131. Full description at Econpapers \|\| Download paper	142
3	2000	The economic consequences of increased disclosure. (2000). Leuz, Christian ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:91-124. Full description at Econpapers \|\| Download paper	82
4	1968	EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, R ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178. Full description at Econpapers \|\| Download paper	81
5	2002	Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630. Full description at Econpapers \|\| Download paper	81
6	2008	International Accounting Standards and Accounting Quality. (2008). Lang, Mark H. ; Landsman, Wayne R. ; Barth, Mary E.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:467-498. Full description at Econpapers \|\| Download paper	77
7	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111. Full description at Econpapers \|\| Download paper	73
8	2007	Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Lambert, Richard ; Verrecchia, Robert E.. In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420. Full description at Econpapers \|\| Download paper	72
9	1984	METHODOLOGICAL ISSUES RELATED TO THE ESTIMATION OF FINANCIAL DISTRESS PREDICTION MODELS. (1984). Zmijewski, ME. In: Journal of Accounting Research. RePEc:bla:joares:v:22:y:1984:i::p:59-82. Full description at Econpapers \|\| Download paper	63
10	2008	Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). Leuz, Christian ; DASKE, HOLGER ; Verdi, Rodrigo ; Hail, Luzi . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142. Full description at Econpapers \|\| Download paper	61
11	2004	What Determines Corporate Transparency?. (2004). Smith, Abbie J. ; BUSHMAN, ROBERT M. ; Piotroski, Joseph D.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252. Full description at Econpapers \|\| Download paper	58
12	2000	Corporate disclosure practices, institutional investors, and stock return volatility. (2000). Bushee, BJ ; Noe, CF. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:171-202. Full description at Econpapers \|\| Download paper	51
13	1993	CROSS-SECTIONAL DETERMINANTS OF ANALYST RATINGS OF CORPORATE DISCLOSURES. (1993). Lang, M ; Lundholm, R. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i:2:p:246-271. Full description at Econpapers \|\| Download paper	50
14	2002	Errors in Estimating Accruals: Implications for Empirical Research. (2002). Hribar, Paul . In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:105-134. Full description at Econpapers \|\| Download paper	47
15	1994	WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWS. (1994). Skinner, DJ. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:1:p:38-60. Full description at Econpapers \|\| Download paper	47
16	2009	Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; Shu, Susan ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276. Full description at Econpapers \|\| Download paper	45
17	2006	International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. (2006). Leuz, Christian ; Hail, Luzi . In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:485-531. Full description at Econpapers \|\| Download paper	42
18	2001	Toward an Implied Cost of Capital. (2001). Lee, Charles ; Swaminathan, Bhaskaran ; Charles, ; Gebhardt, William R. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:135-176. Full description at Econpapers \|\| Download paper	41
19	2006	The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition. (2006). Shivakumar, Lakshmanan . In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:2:p:207-242. Full description at Econpapers \|\| Download paper	36
20	2005	The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). AJINKYA, BIPIN ; BHOJRAJ, SANJEEV ; Sengupta, Partha . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376. Full description at Econpapers \|\| Download paper	34
21	2008	Voluntary Disclosure, Earnings Quality, and Cost of Capital. (2008). Nanda, Dhananjay ; Olsson, Per ; Francis, Jennifer . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:1:p:53-99. Full description at Econpapers \|\| Download paper	33
22	1968	INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92. Full description at Econpapers \|\| Download paper	33
23	2004	Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least?. (2004). Miller, Darius P. ; Lang, Mark H. ; Lins, Karl V.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:3:p:589-623. Full description at Econpapers \|\| Download paper	33
24	2002	Large-Sample Evidence on the Debt Covenant Hypothesis. (2002). Dichev, Ilia D.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:4:p:1091-1123. Full description at Econpapers \|\| Download paper	32
25	2005	The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Karamanou, Irene ; Vafeas, Nikos . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486. Full description at Econpapers \|\| Download paper	30
26	2012	Equity Risk Incentives and Corporate Tax Aggressiveness. (2012). Wilson, Ryan ; Rego, Sonja Olhoft . In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:775-810. Full description at Econpapers \|\| Download paper	30
27	2003	Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Morck, Randall ; Durnev, Artyom ; Zarowin, Paul ; Yeung, Bernard . In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836. Full description at Econpapers \|\| Download paper	29
28	1999	Have financial statements lost their relevance?. (1999). Francis, J ; Schipper, K. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:319-352. Full description at Econpapers \|\| Download paper	29
29	2000	Value investing: The use of historical financial statement information to separate winners from losers. (2000). Piotroski, JD. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:1-41. Full description at Econpapers \|\| Download paper	29
30	2010	Chief Executive Officer Equity Incentives and Accounting Irregularities. (2010). Jagolinzer, Alan D. ; Larcker, David F. ; Armstrong, Christopher S.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:2:p:225-271. Full description at Econpapers \|\| Download paper	27
31	1993	FUNDAMENTAL INFORMATION ANALYSIS. (1993). Lev, B ; Thiagarajan, SR. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i:2:p:190-215. Full description at Econpapers \|\| Download paper	27
32	2002	A Re-examination of Disclosure Level and the Expected Cost of Equity Capital. (2002). Botosan, Christine A.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:21-40. Full description at Econpapers \|\| Download paper	27
33	1990	ANALYST FOLLOWING AND INSTITUTIONAL OWNERSHIP. (1990). Obrien, PC ; Bhushan, R. In: Journal of Accounting Research. RePEc:bla:joares:v:28:y:1990:i::p:55-76. Full description at Econpapers \|\| Download paper	27
34	1995	BANK DIFFERENCES IN THE COORDINATION OF REGULATORY CAPITAL, EARNINGS, AND TAXES. (1995). Collins, JH ; Wahlen, JM ; Shackelford, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:33:y:1995:i:2:p:263-291. Full description at Econpapers \|\| Download paper	26
35	2006	Founding Family Ownership and Earnings Quality. (2006). WANG, DECHUN. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:619-656. Full description at Econpapers \|\| Download paper	26
36	2003	Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study. (2003). Hope, Ole-Kristian . In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:235-272. Full description at Econpapers \|\| Download paper	26
37	2006	The Press as a Watchdog for Accounting Fraud. (2006). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:5:p:1001-1033. Full description at Econpapers \|\| Download paper	25
38	2001	Analyst Coverage and Intangible Assets. (2001). Barth, Mary E ; McNichols, Maureen F ; Kasznik, Ron . In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:1-34. Full description at Econpapers \|\| Download paper	25
39	2012	Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most. (2012). Lins, Karl V. ; Maffett, Mark ; Lang, Mark . In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:729-774. Full description at Econpapers \|\| Download paper	24
40	2005	Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. (2005). Joseph P. H. Fan, ; Wong, T. J.. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:1:p:35-72. Full description at Econpapers \|\| Download paper	23
41	2005	Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members. (2005). Srinivasan, Suraj . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:2:p:291-334. Full description at Econpapers \|\| Download paper	23
42	1999	On the association between voluntary disclosure and earnings management. (1999). Kasznik, R. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:1:p:57-81. Full description at Econpapers \|\| Download paper	23
43	2009	Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms Tax Rates. (2009). Lindsey, Bradley P. ; Dyreng, Scott D.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:5:p:1283-1316. Full description at Econpapers \|\| Download paper	22
44	1999	The boundaries of financial reporting and how to extend them. (1999). Lev, B ; Zarowin, P. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:353-385. Full description at Econpapers \|\| Download paper	22
45	1991	TRADING VOLUME AND PRICE REACTIONS TO PUBLIC ANNOUNCEMENTS. (1991). Kim, O ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:302-321. Full description at Econpapers \|\| Download paper	22
46	2010	The Information Content of Forward-Looking Statements in Corporate Filings-A NaÃ¯ve Bayesian Machine Learning Approach. (2010). li, feng. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:5:p:1049-1102. Full description at Econpapers \|\| Download paper	21
47	1998	Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. (1998). Ittner, CD ; Larcker, DF. In: Journal of Accounting Research. RePEc:bla:joares:v:36:y:1998:i::p:1-35. Full description at Econpapers \|\| Download paper	21
48	2010	The Role of the Business Press as an Information Intermediary. (2010). BUSHEE, BRIAN J. ; Guay, Wayne ; SOPHIA J. W. HAMM, ; Core, John E.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:1-19. Full description at Econpapers \|\| Download paper	21
49	2000	Financial packaging of IPO firms in China. (2000). Aharony, J ; Wong, T J ; Lee, Cwj . In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i:1:p:103-126. Full description at Econpapers \|\| Download paper	20
50	2011	The Effect of Mandatory IFRS Adoption on Financial Analystsâ Information Environment. (2011). Byard, Donal ; Yu, Yong ; Li, Ying . In: Journal of Accounting Research. RePEc:bla:joares:v:49:y:2011:i:1:p:69-96. Full description at Econpapers \|\| Download paper	20

Citing documents used to compute impact factor 54:

Year	Title
2016	The role of the media in disseminating insider-trading news. (2016). Rogers, Jonathan L ; Skinner, Douglas J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2. Full description at Econpapers \|\| Download paper
2016	Voluntary profit forecast disclosures, IPO pricing revisions and after-market earnings drift. (2016). McGuinness, Paul B. In: International Review of Financial Analysis. RePEc:eee:finana:v:46:y:2016:i:c:p:70-83. Full description at Econpapers \|\| Download paper
2016	The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion. (2016). Laux, Christian . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:204-208. Full description at Econpapers \|\| Download paper
2016	Using unstructured and qualitative disclosures to explain accruals. (2016). Frankel, Richard ; Lee, Joshua ; Jennings, Jared . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:209-227. Full description at Econpapers \|\| Download paper
2016	Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements. (2016). Amiram, Dan ; Rozenbaum, Oded ; Owens, Edward . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:1:p:121-138. Full description at Econpapers \|\| Download paper
2016	Acquiring information through peers. (2016). Herskovic, Bernard ; Ramos, Joao . In: 2016 Meeting Papers. RePEc:red:sed016:248. Full description at Econpapers \|\| Download paper
2016	Analyst coverage and IPO management forecasts. (2016). Chatalova, Natalia ; Verhoeven, Peter . In: Journal of Corporate Finance. RePEc:eee:corfin:v:39:y:2016:i:c:p:263-277. Full description at Econpapers \|\| Download paper
2016	The activities of buy-side analysts and the determinants of their stock recommendations. (2016). Sharp, Nathan Y ; Call, Andrew C ; Brown, Lawrence D ; Clement, Michael B. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:1:p:139-156. Full description at Econpapers \|\| Download paper
2016	Political contributions and analyst behavior. (2016). Jiang, Danling ; Kumar, Alok . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9. Full description at Econpapers \|\| Download paper
2016	Seeing is believing: analystsâ corporate site visits. (2016). Cheng, Qiang ; Wang, Yutao ; Du, Fei . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9. Full description at Econpapers \|\| Download paper
2016	Analyst information precision and small earnings surprises. (2016). Bissessur, Sanjay W ; Veenman, David . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9370-2. Full description at Econpapers \|\| Download paper
2016	Fair Value Accounting and the Cost of Debt / La comptabilitÃ© Ã la juste valeur et le coÃ»t de la dette pour une entreprise. (2016). Magnan, Michel ; Shi, Yaqi ; Wang, Haiping . In: CIRANO Working Papers. RePEc:cir:cirwor:2016s-32. Full description at Econpapers \|\| Download paper
2016	A review of the IFRS adoption literature. (2016). de George, Emmanuel T ; Shivakumar, Lakshmanan ; Li, XI. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1. Full description at Econpapers \|\| Download paper
2016	Comparability of financial reports: A literature review of most recent studies. (2016). Pantic, B. In: Working Papers. RePEc:sps:wpaper:6451. Full description at Econpapers \|\| Download paper
2016	Management control effectiveness and strategy: An empirical analysis of packages and systems. (2016). Bedford, David S ; Sandelin, Mikko ; Malmi, Teemu . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:51:y:2016:i:c:p:12-28. Full description at Econpapers \|\| Download paper
2016	White collar incentives. (2016). Kim, Kyonghee ; Baik, Bok ; Evans, John H ; Yanadori, Yoshio . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:53:y:2016:i:c:p:34-49. Full description at Econpapers \|\| Download paper
2016	Drivers behind the monitoring effectiveness of global institutional investors: Evidence from earnings management. (2016). Kim, Incheol ; Wang, Bin ; Miller, Steve . In: Journal of Corporate Finance. RePEc:eee:corfin:v:40:y:2016:i:c:p:24-46. Full description at Econpapers \|\| Download paper
2016	Capital market frictions and conservative reporting: Evidence from short selling constraints. (2016). Young, Alex . In: Finance Research Letters. RePEc:eee:finlet:v:17:y:2016:i:c:p:227-234. Full description at Econpapers \|\| Download paper
2016	Fiscal Support and Earnings Management. (2016). He, Guanming . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:1:p:57-84. Full description at Econpapers \|\| Download paper
2016	Political Connections and Industrial Pollution: Evidence Based on State Ownership and Environmental Levies in China. (2016). Maung, Min ; Tang, Xiaobo ; Wilson, Craig . In: Journal of Business Ethics. RePEc:kap:jbuset:v:138:y:2016:i:4:d:10.1007_s10551-015-2771-5. Full description at Econpapers \|\| Download paper
2016	Political connections and stock price crash risk: Evidence from China. (2016). Luo, Jin-Hui ; Fang, Qifeng ; Lin, Yilong ; Gong, Manning . In: Economics Letters. RePEc:eee:ecolet:v:147:y:2016:i:c:p:90-92. Full description at Econpapers \|\| Download paper
2016	Social trust and stock price crash risk: Evidence from China. (2016). Chan, Kam C ; Xia, Changyuan ; Cao, Chunfang . In: International Review of Economics & Finance. RePEc:eee:reveco:v:46:y:2016:i:c:p:148-165. Full description at Econpapers \|\| Download paper
2016	In two experiments with experienced auditors, we examine whether and how trait skepticism mitigates the tendency to place a greater emphasis on the most recently presented information, the so-called r. (2016). Koch, Christopher ; Yankova, Kristina ; Koehler, Annette . In: Working Papers. RePEc:jgu:wpaper:1623. Full description at Econpapers \|\| Download paper
2016	A study of analyst-run mutual funds: The abilities and roles of buy-side analysts. (2016). Cici, Gjergji ; Rosenfeld, Claire . In: Journal of Empirical Finance. RePEc:eee:empfin:v:36:y:2016:i:c:p:8-29. Full description at Econpapers \|\| Download paper
2016	The activities of buy-side analysts and the determinants of their stock recommendations. (2016). Sharp, Nathan Y ; Call, Andrew C ; Brown, Lawrence D ; Clement, Michael B. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:1:p:139-156. Full description at Econpapers \|\| Download paper
2016	Do generalists profit from the fund families specialists? Evidence from mutual fund families offering sector funds. (2016). Goricke, Marc-Andre . In: CFR Working Papers. RePEc:zbw:cfrwps:1609. Full description at Econpapers \|\| Download paper
2016	Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions. (2016). el Ghoul, Sadok ; Pittman, Jeffrey ; Guedhami, Omrane . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:54:y:2016:i:c:p:60-81. Full description at Econpapers \|\| Download paper
2016	Ruling Family Political Connections and Risk Reporting: Evidence from the GCC. (2016). Al-Yahyaee, Khamis ; Taylor, Grantley ; Al-Hadi, Ahmed . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:504-524. Full description at Econpapers \|\| Download paper
2016	On the role of information disclosures in capital markets. (2016). Jia, Xue . In: Other publications TiSEM. RePEc:tiu:tiutis:9bacfbaa-2162-49fe-92e6-53595e15a89a. Full description at Econpapers \|\| Download paper
2016	Political connections and IPO underpricing: An efficiency problem. (2016). Tzeremes, Nickolaos ; Gounopoulos, Dimitrios ; Newton, David ; Kallias, Konstantinos . In: MPRA Paper. RePEc:pra:mprapa:69427. Full description at Econpapers \|\| Download paper
2016	The political economy of bank lending : evidence from an emerging market. (2016). Ruiz Ortega, Claudia ; Zhang, Jian ; Morais, Bernardo ; Agarwal, Sumit . In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:7577. Full description at Econpapers \|\| Download paper
2016	Political connection and business transformation in family firms: Evidence from China. (2016). Wang, Delu ; Song, Xuefeng ; Ma, Gang ; Liu, Yun . In: Journal of Family Business Strategy. RePEc:eee:fambus:v:7:y:2016:i:2:p:117-130. Full description at Econpapers \|\| Download paper
2016	Political connections, overinvestments and firm performance: Evidence from Chinese listed real estate firms. (2016). Zhou, Xiaorong ; Song, Pingping ; Liang, Quanxi ; Zeng, Haijian ; Ling, Leng . In: Finance Research Letters. RePEc:eee:finlet:v:18:y:2016:i:c:p:328-333. Full description at Econpapers \|\| Download paper
2016	Politically connected directors and firm value: Evidence from forced resignations in China. (2016). Chan, Kam C ; Lin, Yan ; Tang, Xuesong ; Peng, Qing ; Du, Jun . In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:37:y:2016:i:c:p:148-167. Full description at Econpapers \|\| Download paper
2016	The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements. (2016). Huang, Qianyun ; Skantz, Terrance R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9345-8. Full description at Econpapers \|\| Download paper
2016	An Explanatory Study of MBA Students with Regards to Sustainability and Ethics Commitment. (2016). Rocafort-Marco, Alba ; Galiana, Jorge ; Aznar, Juan Pedro ; Buil, Marian . In: Sustainability. RePEc:gam:jsusta:v:8:y:2016:i:3:p:280-:d:66034. Full description at Econpapers \|\| Download paper
2016	An Explanatory Study of MBA Students with Regards to Sustainability and Ethics Commitment. (2016). Buil, Marian ; Rocafort-Marco, Alba ; Galiana, Jorge ; Aznar, Juan Pedro . In: Sustainability. RePEc:gam:jsusta:v:8:y:2016:i:3:p:280:d:66034. Full description at Econpapers \|\| Download paper
2016	How resource-poor countries in Asia are securing stable long-term reserves: Comparing Japans and South Koreas approaches. (2016). Armstrong, Margaret ; Galli, Alain ; Petter, Carlos ; D'Arrigo, Rafael . In: Resources Policy. RePEc:eee:jrpoli:v:47:y:2016:i:c:p:51-60. Full description at Econpapers \|\| Download paper
2016	SHORT-TERMISM IN EURONEXT LISBON: AN EMPIRICAL ANALYSIS. (2016). Matos, Pedro Verga ; Coelho, Miguel . In: Portuguese Journal of Management Studies. RePEc:pjm:journl:v:xxi:y:2016:i:1:p:43-50. Full description at Econpapers \|\| Download paper
2016	Seeing is believing: analystsâ corporate site visits. (2016). Cheng, Qiang ; Wang, Yutao ; Du, Fei . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9. Full description at Econpapers \|\| Download paper
2016	Analyst information precision and small earnings surprises. (2016). Bissessur, Sanjay W ; Veenman, David . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9370-2. Full description at Econpapers \|\| Download paper
2016	Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts Earnings Forecast Errors. (2016). Andre, Paul ; Moldovan, Rucsandra ; Filip, Andrei . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:443-461. Full description at Econpapers \|\| Download paper
2016	Trade credit provision and national culture. (2016). el Ghoul, Sadok ; Zheng, Xiaolan . In: Journal of Corporate Finance. RePEc:eee:corfin:v:41:y:2016:i:c:p:475-501. Full description at Econpapers \|\| Download paper
2016	The market for corporate control and dividend policies: Cross-country evidence from M&A laws. (2016). Khurana, Inder K ; Glendening, Matt ; Wang, Wei. In: Journal of International Business Studies. RePEc:pal:jintbs:v:47:y:2016:i:9:d:10.1057_s41267-016-0028-x. Full description at Econpapers \|\| Download paper
2016	A review of the IFRS adoption literature. (2016). de George, Emmanuel T ; Shivakumar, Lakshmanan ; Li, XI. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1. Full description at Econpapers \|\| Download paper
2016	Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?. (2016). de Simone, Lisa . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:145-165. Full description at Econpapers \|\| Download paper
2016	Comparability of financial reports: A literature review of most recent studies. (2016). Pantic, B. In: Working Papers. RePEc:sps:wpaper:6451. Full description at Econpapers \|\| Download paper
2016	Dissecting the bond profitability premium. (2016). Campbell, Colin T ; Petkevich, Alex ; Chichernea, Doina C. In: Journal of Financial Markets. RePEc:eee:finmar:v:27:y:2016:i:c:p:102-131. Full description at Econpapers \|\| Download paper
2016	Accounting conservatism and firm investment efficiency. (2016). Garcia Osma, Beatriz ; Penalva, Fernando . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:221-238. Full description at Econpapers \|\| Download paper
2016	Guiding through the Fog: Financial statement complexity and voluntary disclosure. (2016). Guay, Wayne ; Taylor, Daniel ; Samuels, Delphine . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:234-269. Full description at Econpapers \|\| Download paper
2016	The bright side of managerial over-optimism. (2016). Hilary, Gilles ; Segal, Benjamin ; HSU, CHARLES ; WANG, RENCHENG . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:1:p:46-64. Full description at Econpapers \|\| Download paper
2016	Overinvestment, inflation uncertainty, and managerial overconfidence: Firm level analysis of Chinese corporations. (2016). Wang, Yizhong ; Huang, Ying Sophie ; Chen, Lifang . In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:38:y:2016:i:c:p:54-69. Full description at Econpapers \|\| Download paper
2016	The earnout structure matters: Takeover premia and acquirer gains in earnout financed M&As. (2016). Barbopoulos, Leonidas G ; Adra, Samer . In: International Review of Financial Analysis. RePEc:eee:finana:v:45:y:2016:i:c:p:283-294. Full description at Econpapers \|\| Download paper
2016	Social trust and stock price crash risk: Evidence from China. (2016). Chan, Kam C ; Xia, Changyuan ; Cao, Chunfang . In: International Review of Economics & Finance. RePEc:eee:reveco:v:46:y:2016:i:c:p:148-165. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2016

Year	Citing document
2016	Crop and livestock insurance in Poland reconsidered: challenges from the perspective of agricultural policy. (2016). Soliwoda, Michal . In: 156th Seminar, October 4, 2016, Wagenigen, The Netherlands. RePEc:ags:eaa156:249991. Full description at Econpapers \|\| Download paper
2016	The economic consequences of extending the use of fair value accounting in regulatory capital calculations. (2016). Chircop, Justin ; Novotny-Farkas, Zoltan . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:183-203. Full description at Econpapers \|\| Download paper
2016	The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion. (2016). Laux, Christian . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:204-208. Full description at Econpapers \|\| Download paper
2016	Discussion of using unstructured and qualitative disclosures to explain accruals. (2016). Hoberg, Gerard . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:228-233. Full description at Econpapers \|\| Download paper
2016	Discussion of âIs the risk of product market predation a cost of disclosure?â. (2016). Shroff, Nemit . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:326-332. Full description at Econpapers \|\| Download paper
2016	Executive gender, competitive pressures, and corporate performance. (2016). Amore, Mario Daniele ; Garofalo, Orsola . In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:131:y:2016:i:pa:p:308-327. Full description at Econpapers \|\| Download paper
2016	Does bank competition affect bank stability after the global financial crisis?. (2016). Shijaku, Gerti. In: MPRA Paper. RePEc:pra:mprapa:79084. Full description at Econpapers \|\| Download paper
2016	A review of the IFRS adoption literature. (2016). de George, Emmanuel T ; Shivakumar, Lakshmanan ; Li, XI. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1. Full description at Econpapers \|\| Download paper
2016	Tax loss carryforward disclosure and uncertainty. (2016). Flagmeier, Vanessa ; Muller, Jens . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:208. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document
2015	Construal instructions and professional skepticism in evaluating complex estimates. (2015). Rasso, Jason Tyler . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:46:y:2015:i:c:p:44-55. Full description at Econpapers \|\| Download paper
2015	Discussion of construal instructions and professional skepticism in evaluating complex estimates. (2015). Frank, Michele L ; Hoffman, Vicky B. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:46:y:2015:i:c:p:56-58. Full description at Econpapers \|\| Download paper
2015	The effect of an Audit Judgment Rule on audit committee membersâ professional skepticism: The case of accounting estimates. (2015). Trotman, Ken T ; Ju, Yoon . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:46:y:2015:i:c:p:59-76. Full description at Econpapers \|\| Download paper
2015	Commentary on âThe effect of an audit judgment rule on audit committee membersâ professional skepticism: The case of accounting estimatesâ (Kang, Trotman, and Trotman). (2015). Vera-Muoz, Sandra C. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:46:y:2015:i:c:p:77-80. Full description at Econpapers \|\| Download paper
2015	Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice. (2015). Libby, Robert ; Seybert, Nicholas ; Rennekamp, Kristina M. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:47:y:2015:i:c:p:25-42. Full description at Econpapers \|\| Download paper
2015	Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking. (2015). Zhang, Liandong ; Ljungqvist, Alexander ; Zuo, Luo . In: NBER Working Papers. RePEc:nbr:nberwo:21834. Full description at Econpapers \|\| Download paper

Recent citations received in 2014

Year	Citing document
2014	Political 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. Full description at Econpapers \|\| Download paper
2014	Bankruptcy risk induced by career concerns of regulators. (2014). Charles-Cadogan, G. ; Cole, John A.. In: Finance Research Letters. RePEc:eee:finlet:v:11:y:2014:i:3:p:259-271. Full description at Econpapers \|\| Download paper
2014	Broker-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. Full description at Econpapers \|\| Download paper
2014	Access 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. Full description at Econpapers \|\| Download paper
2014	The Beauty Contest and Short-Term Trading. (2014). Vives, Xavier ; Cespa, Giovanni . In: CSEF Working Papers. RePEc:sef:csefwp:383. Full description at Econpapers \|\| Download paper

Recent citations received in 2013

Year	Citing document
2013	CEO Pay and Firm Size: an Update after the Crisis. (2013). sauvagnat, julien ; Landier, Augustin ; Gabaix, Xavier. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:9498. Full description at Econpapers \|\| Download paper
2013	The Real Costs of Disclosure. (2013). Edmans, Alex ; Heinle, Mirko ; Huang, Chong . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:9637. Full description at Econpapers \|\| Download paper
2013	Experience-based corporate corruption and stock market volatility: Evidence from emerging markets. (2013). Lau, Chi Keung ; Demir, Ender ; Bilgin, Mehmet ; Lau, Chi Keung Marco, . In: Emerging Markets Review. RePEc:eee:ememar:v:17:y:2013:i:c:p:1-13. Full description at Econpapers \|\| Download paper
2013	Mandatory IFRS reporting and changes in enforcement. (2013). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:147-177. Full description at Econpapers \|\| Download paper
2013	Tax avoidance and geographic earnings disclosure. (2013). Ma, Mark ; Thomas, Wayne B. ; Hope, Ole-Kristian . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:170-189. Full description at Econpapers \|\| Download paper
2013	Disentangling 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. Full description at Econpapers \|\| Download paper
2013	Analyst coverage, optimism, and stock price crash risk: Evidence from China. (2013). Chan, Kam C. ; Yi, Zhihong ; Jiang, Xuanyu ; Xu, Nianhang . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:25:y:2013:i:c:p:217-239. Full description at Econpapers \|\| Download paper
2013	Corporate Governance and Conservatism. (2013). Foroghi, Dariush ; Fallah, Zahra Nokhbeh ; Amiri, Hadi . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:3:y:2013:i:4:p:61-71. Full description at Econpapers \|\| Download paper
2013	The Real Costs of Disclosure. (2013). Edmans, Alex ; Heinle, Mirko ; Huang, Chong . In: NBER Working Papers. RePEc:nbr:nberwo:19420. Full description at Econpapers \|\| Download paper
2013	Management 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. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	Journal of Accounting and Economics / Elsevier	328
2	Journal of Corporate Finance / Elsevier	116
3	Review of Quantitative Finance and Accounting / Springer	104
4	Journal of Banking & Finance / Elsevier	102
5	Journal of Financial Economics / Elsevier	98
6	Review of Accounting Studies / Springer	88
7	The International Journal of Accounting / Elsevier	79
8	Accounting, Organizations and Society / Elsevier	72
9	International Review of Financial Analysis / Elsevier	65
10	NBER Working Papers / National Bureau of Economic Research, Inc	62
11	Journal of Business Ethics / Springer	57

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.