Citation analysis for Journal of Accounting and Economics / Elsevier

Journal of Accounting and Economics / Elsevier

1.38

Impact Factor

2.08

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	0.03	36	36	3	0.08	720	31		78	2	130 (18.1%)			0.04
1991		0.09		18	54	2	0.04	368	52		96		57 (15.5%)			0.04
1992	0.04	0.09	0.02	23	77	7	0.09	385	54	2	100	2	75 (19.5%)			0.04
1993	0.05	0.1	0.05	21	98	7	0.07	699	41	2	108	5	84 (12%)			0.05
1994	0.05	0.11	0.05	27	125	23	0.18	895	44	2	114	6	143 (16%)			0.05
1995	0.63	0.2	0.55	31	156	209	1.34	1102	48	30	125	69	119 (10.8%)	4	0.13	0.07
1996	0.67	0.23	0.71	32	188	274	1.46	867	58	39	120	85	98 (11.3%)	7	0.22	0.09
1997	0.33	0.27	0.56	30	218	218	1	1024	63	21	134	75	183 (17.9%)	4	0.13	0.09
1998	0.32	0.29	0.6	14	232	267	1.15	565	62	20	141	85	81 (14.3%)			0.1
1999	0.48	0.32	0.77	40	272	387	1.42	1166	44	21	134	103	140 (12%)	5	0.13	0.13
2000	0.57	0.4	0.84	35	307	423	1.38	790	54	31	147	123	135 (17.1%)	6	0.17	0.15
2001	0.59	0.4	0.75	20	327	581	1.78	1436	75	44	151	113	180 (12.5%)	13	0.65	0.15
2002	0.44	0.42	0.57	17	344	389	1.13	971	55	24	139	79	90 (9.3%)	3	0.18	0.18
2003	1.89	0.44	1.33	45	389	710	1.83	1029	37	70	126	167	146 (14.2%)	27	0.6	0.19
2004	0.77	0.49	1.02	27	416	632	1.52	688	62	48	157	160	80 (11.6%)	9	0.33	0.2
2005	0.75	0.53	1.26	26	442	852	1.93	1357	72	54	144	181	188 (13.9%)	14	0.54	0.21
2006	1	0.51	1.59	33	475	916	1.93	854	53	53	135	214	81 (9.5%)	11	0.33	0.2
2007	1.31	0.45	1.42	34	509	913	1.79	624	59	77	148	210	98 (15.7%)	7	0.21	0.18
2008	0.91	0.48	1.47	42	551	1205	2.19	724	67	61	165	242	103 (14.2%)	15	0.36	0.2
2009	0.87	0.47	1.4	29	580	1033	1.78	441	76	66	162	227	80 (18.1%)	7	0.24	0.19
2010	1.07	0.45	1.71	36	616	1700	2.76	897	71	76	164	280	131 (14.6%)	15	0.42	0.16
2011	1.11	0.52	1.43	44	660	1610	2.44	449	65	72	174	249	51 (11.4%)	10	0.23	0.2
2012	1.2	0.55	1.34	37	697	1652	2.37	382	80	96	185	247	51 (13.4%)	13	0.35	0.2
2013	1.26	0.62	1.91	38	735	2116	2.88	297	81	102	188	360	49 (16.5%)	12	0.32	0.22
2014	1.33	0.64	2.05	28	763	2282	2.99	156	75	100	184	377	27 (17.3%)	11	0.39	0.21
2015	1.27	0.69	2.26	37	800	2422	3.03	84	66	84	183	413	18 (21.4%)	14	0.38	0.22
2016	1.38	0.85	2.08	49	849	2847	3.35	47	65	90	184	382	11 (23.4%)	15	0.31	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	2005	The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73. Full description at Econpapers \|\| Download paper	407
2	2005	Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197. Full description at Econpapers \|\| Download paper	385
3	1985	The 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	370
4	2001	Information 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	367
5	1997	Earnings 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	320
6	1995	Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208. Full description at Econpapers \|\| Download paper	314
7	2000	The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51. Full description at Econpapers \|\| Download paper	292
8	1997	The 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	287
9	1981	Auditor 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	285
10	2002	Audit 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	273
11	2001	Capital 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. Full description at Econpapers \|\| Download paper	263
12	1985	Corporate performance and managerial remuneration : An empirical analysis. (1985). Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42. Full description at Econpapers \|\| Download paper	246
13	1983	Discretionary 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	242
14	2001	Essays 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	224
15	1994	Accounting 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	219
16	1990	Evidence 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. Full description at Econpapers \|\| Download paper	214
17	2002	Corporate 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. Full description at Econpapers \|\| Download paper	205
18	2006	Earnings 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	205
19	1986	Predicting 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. Full description at Econpapers \|\| Download paper	195
20	1999	The 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	193
21	1989	Firm 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	192
22	1994	Debt 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. Full description at Econpapers \|\| Download paper	189
23	2002	Stock options for undiversified executives. (2002). Murphy, Kevin ; Hall, Brian J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42. Full description at Econpapers \|\| Download paper	182
24	2005	The 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	182
25	2001	Financial 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. Full description at Econpapers \|\| Download paper	178
26	2003	Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270. Full description at Econpapers \|\| Download paper	174
27	1993	Additional 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. Full description at Econpapers \|\| Download paper	171
28	2001	The relevance of the value-relevance literature for financial accounting standard setting. (2001). Watts, Ross ; Holthausen, Robert W.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75. Full description at Econpapers \|\| Download paper	167
29	1991	Executive 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. Full description at Econpapers \|\| Download paper	166
30	2010	Understanding 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. Full description at Econpapers \|\| Download paper	161
31	1996	The 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. Full description at Econpapers \|\| Download paper	153
32	2005	Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128. Full description at Econpapers \|\| Download paper	152
33	1993	Financial performance surrounding CEO turnover. (1993). Zimmerman, Jerold ; Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:273-315. Full description at Econpapers \|\| Download paper	144
34	2001	Empirical 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. Full description at Econpapers \|\| Download paper	144
35	1993	Board 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. Full description at Econpapers \|\| Download paper	144
36	2010	A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178. Full description at Econpapers \|\| Download paper	143
37	2003	Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386. Full description at Econpapers \|\| Download paper	142
38	1998	Underwriting 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. Full description at Econpapers \|\| Download paper	142
39	1986	Information quality and the valuation of new issues. (1986). Titman, Sheridan ; Trueman, Brett . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:2:p:159-172. Full description at Econpapers \|\| Download paper	141
40	1997	Changes 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. Full description at Econpapers \|\| Download paper	138
41	1985	Executive 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. Full description at Econpapers \|\| Download paper	134
42	2010	On 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. Full description at Econpapers \|\| Download paper	133
43	2002	The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204. Full description at Econpapers \|\| Download paper	129
44	2001	The 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. Full description at Econpapers \|\| Download paper	125
45	2004	Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342. Full description at Econpapers \|\| Download paper	121
46	2010	The 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. Full description at Econpapers \|\| Download paper	120
47	1995	Annual 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. Full description at Econpapers \|\| Download paper	119
48	1989	An 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. Full description at Econpapers \|\| Download paper	118
49	2000	CEO 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. Full description at Econpapers \|\| Download paper	117
50	2002	Empirical 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. Full description at Econpapers \|\| Download paper	115

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

#	Year	Title	Cited
1	2005	The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73. Full description at Econpapers \|\| Download paper	165
2	2005	Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197. Full description at Econpapers \|\| Download paper	159
3	2001	Information 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	140
4	2010	Understanding 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. Full description at Econpapers \|\| Download paper	102
5	2006	Earnings 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	101
6	2002	Audit 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	93
7	2010	A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178. Full description at Econpapers \|\| Download paper	81
8	1997	Earnings 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	75
9	1981	Auditor 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	73
10	1997	The 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	72
11	1985	The 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	71
12	2010	On 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. Full description at Econpapers \|\| Download paper	70
13	2005	The 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	70
14	2001	Essays 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	63
15	2001	Capital 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. Full description at Econpapers \|\| Download paper	59
16	2002	Corporate 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. Full description at Econpapers \|\| Download paper	59
17	2010	The 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. Full description at Econpapers \|\| Download paper	58
18	1983	Discretionary 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	57
19	2000	The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51. Full description at Econpapers \|\| Download paper	56
20	2010	Accrual-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. Full description at Econpapers \|\| Download paper	56
21	2005	Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128. Full description at Econpapers \|\| Download paper	55
22	1994	Accounting 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	53
23	1994	Debt 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. Full description at Econpapers \|\| Download paper	51
24	1990	Evidence 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. Full description at Econpapers \|\| Download paper	50
25	1995	Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208. Full description at Econpapers \|\| Download paper	50
26	2003	Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270. Full description at Econpapers \|\| Download paper	50
27	2003	Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386. Full description at Econpapers \|\| Download paper	48
28	2012	Globalizing the boardroomâThe effects of foreign directors on corporate governance and firm performance. (2012). masulis, ronald ; Wang, Cong ; Xie, Fei . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:3:p:527-554. Full description at Econpapers \|\| Download paper	44
29	2008	State 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. Full description at Econpapers \|\| Download paper	44
30	2010	The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234. Full description at Econpapers \|\| Download paper	44
31	1999	The 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	43
32	2011	Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Ng, Anthony C. ; Srinidhi, Bin . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338. Full description at Econpapers \|\| Download paper	42
33	1985	Corporate performance and managerial remuneration : An empirical analysis. (1985). Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42. Full description at Econpapers \|\| Download paper	42
34	2004	Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342. Full description at Econpapers \|\| Download paper	42
35	1999	Bank 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. Full description at Econpapers \|\| Download paper	41
36	1989	Firm 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	41
37	2001	Financial 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. Full description at Econpapers \|\| Download paper	39
38	2001	The 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. Full description at Econpapers \|\| Download paper	39
39	2006	The 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. Full description at Econpapers \|\| Download paper	39
40	2007	Corporate 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. Full description at Econpapers \|\| Download paper	39
41	2009	How does financial reporting quality relate to investment efficiency?. (2009). Hilary, Gilles ; Biddle, Gary C. ; Verdi, Rodrigo S.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:112-131. Full description at Econpapers \|\| Download paper	39
42	2005	Accrual 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. Full description at Econpapers \|\| Download paper	38
43	2002	The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204. Full description at Econpapers \|\| Download paper	38
44	2011	The quality of accounting information in politically connected firms. (2011). Parsley, David ; Faccio, Mara ; Chaney, Paul K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:58-76. Full description at Econpapers \|\| Download paper	37
45	2011	The quality of accounting information in politically connected firms. (2011). Parsley, David ; Faccio, Mara ; Chaney, Paul K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1:p:58-76. Full description at Econpapers \|\| Download paper	37
46	1996	The 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. Full description at Econpapers \|\| Download paper	37
47	2008	Annual report readability, current earnings, and earnings persistence. (2008). li, feng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:221-247. Full description at Econpapers \|\| Download paper	36
48	2006	Costly arbitrage and the myth of idiosyncratic risk. (2006). Pontiff, Jeffrey. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:35-52. Full description at Econpapers \|\| Download paper	35
49	2009	Estimation and empirical properties of a firm-year measure of accounting conservatism. (2009). Khan, Mozaffar ; Watts, Ross L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:132-150. Full description at Econpapers \|\| Download paper	35
50	2001	Empirical 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. Full description at Econpapers \|\| Download paper	35

Citing documents used to compute impact factor 90:

Year	Title
2016	Corporate governance and the profitability of insider trading. (2016). Kang, Jun-Koo ; Fu, Renhui ; Dai, Lili ; Lee, Inmoo . In: Journal of Corporate Finance. RePEc:eee:corfin:v:40:y:2016:i:c:p:235-253. Full description at Econpapers \|\| Download paper
2016	Who needs credit and who gets credit? Evidence from the surveys of small business finances. (2016). Cole, Rebel ; Sokolyk, Tatyana . In: Journal of Financial Stability. RePEc:eee:finsta:v:24:y:2016:i:c:p:40-60. Full description at Econpapers \|\| Download paper
2016	Information Asymmetry Reduction in Opaque Contexts: Evidence From Debt and Outside Equity Financing in Early Stage Firms. (2016). Epure, Mircea ; Guasch, Marti . In: Working Papers. RePEc:bge:wpaper:941. Full description at Econpapers \|\| Download paper
2016	Corporate tax minimization and stock price reactions. (2016). Blaufus, Kay ; Schwabe, Alexander ; Mohlmann, Axel . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:204. Full description at Econpapers \|\| Download paper
2016	Do external labor market incentives motivate CEOs to adopt more aggressive corporate tax reporting preferences?. (2016). Kubick, Thomas R ; Lockhart, Brandon G. In: Journal of Corporate Finance. RePEc:eee:corfin:v:36:y:2016:i:c:p:255-277. Full description at Econpapers \|\| Download paper
2016	Steuervermeidung multinationaler Unternehmen. (2016). Michael, Overesch . In: Perspektiven der Wirtschaftspolitik. RePEc:bpj:pewipo:v:17:y:2016:i:2:p:129-143:n:6. Full description at Econpapers \|\| Download paper
2016	Analyst coverage: Does the listing location really matter?. (2016). , Omaima . In: International Review of Financial Analysis. RePEc:eee:finana:v:46:y:2016:i:c:p:227-236. 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	Analyst coverage and corporate tax aggressiveness. (2016). Wu, Qiang ; Zhao, Yijiang ; Allen, Arthur ; Francis, Bill B. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:73:y:2016:i:c:p:84-98. Full description at Econpapers \|\| Download paper
2016	Board Diversity and Financial Reporting Quality. (2016). Firoozi, Maryam ; Fortin, Steve ; Magnan, Michel . In: CIRANO Working Papers. RePEc:cir:cirwor:2016s-27. Full description at Econpapers \|\| Download paper
2016	Firm geographic location and voluntary disclosure. (2016). Derouiche, Imen ; Zemzem, Ahmed ; Jaafar, Kaouther . In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:37-38:y:2016:i::p:29-47. Full description at Econpapers \|\| Download paper
2016	The Role of Sustainability Disclosures for the Capital Market Participants: Evidence from Turkey. (2016). Dincer, Banu . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:6:y:2016:i:4:p:134-141. Full description at Econpapers \|\| Download paper
2016	The Impact of Mandated Corporate Social Responsibility: Evidence from Indias Companies Act of 2013. (2016). Dharmapala, Dhammika ; Khanna, Vikramaditya . In: CESifo Working Paper Series. RePEc:ces:ceswps:_6200. 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	Invisible hand discipline from informed trading: Does market discipline from trading affect bank capital structure?. (2016). mamatzakis, emmanuel ; Wang, Chaoke ; Zhang, Xiaoxiang . In: MPRA Paper. RePEc:pra:mprapa:76215. Full description at Econpapers \|\| Download paper
2016	Sino-Venezuelan oil-for-loan deal â the Chinese strategic gamble?#. (2016). Wang, Qiang ; Li, Rongrong . In: Renewable and Sustainable Energy Reviews. RePEc:eee:rensus:v:64:y:2016:i:c:p:817-822. Full description at Econpapers \|\| Download paper
2016	Informed short selling, fails-to-deliver, and abnormal returns. (2016). Stratmann, Thomas ; Welborn, John W. In: Journal of Empirical Finance. RePEc:eee:empfin:v:38:y:2016:i:pa:p:81-102. Full description at Econpapers \|\| Download paper
2016	How do CEO incentives affect corporate tax planning and financial reporting of income taxes?. (2016). Powers, Kathleen ; Stomberg, Bridget ; Robinson, John R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9350-6. Full description at Econpapers \|\| Download paper
2016	TRANSFER PRICING AGGRESSIVENESS AND FINANCIAL DERIVATIVES PRACTICES: EMPIRICAL EVIDENCES FROM UNITED KINGDOM. (2016). Santos, Ricardo ; Brando, Elisio ; Pereira, Samuel . In: FEP Working Papers. RePEc:por:fepwps:583. Full description at Econpapers \|\| Download paper
2016	THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY. (2016). Istrate, Costel ; Georgescu, Iuliana Eugenia ; Afrasinei, Mihai-Bogdan . In: CES Working Papers. RePEc:jes:wpaper:y:2016:v:8:i:4:p:572-596. 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	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	Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany. (2016). Elshandidy, Tamer ; Shrives, Philip J. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:464-486. 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	Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling. (2016). Segal, Benjamin . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9366-y. Full description at Econpapers \|\| Download paper
2016	Activist hedge funds and firm disclosure. (2016). Chen, Jing ; Jung, Michael J. In: Review of Financial Economics. RePEc:eee:revfin:v:29:y:2016:i:c:p:52-63. Full description at Econpapers \|\| Download paper
2016	Market uncertainty and earnings guidance. (2016). Agapova, Anna ; Madura, Jeff . In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:61:y:2016:i:c:p:97-111. 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	Taxes in an E-Commerce Generation. (2016). Fox, William ; Agrawal, David. In: CESifo Working Paper Series. RePEc:ces:ceswps:_6050. Full description at Econpapers \|\| Download paper
2016	Accounting-based downside risk, cost of capital, and the macroeconomy. (2016). Konchitchki, Yaniv ; Wu, Feng ; Luo, Yan . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9338-7. Full description at Econpapers \|\| Download paper
2016	Consumption-based equity valuation. (2016). Bach, Christian ; Christensen, Peter O. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9358-y. Full description at Econpapers \|\| Download paper
2016	Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan. (2016). Yoshinaga, Yuto. In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2016:v:6:p:95-122. Full description at Econpapers \|\| Download paper
2016	The profile of the internal auditor in the Romanian banking sector. (2016). Mocanu, Mihaela ; Turlea, Eugeniu . In: The Audit Financiar journal. RePEc:aud:audfin:v:12:y:2016:i:143:p:1235. Full description at Econpapers \|\| Download paper
2016	Real Regulatory Capital Management and Dividend Payout: Evidence from Available-for-Sale Securities / Gestion du capital rÃ©glementaire et politique de dividende : Le cas des valeurs mobiliÃ¨res dispo. (2016). Fabrizi, Michele ; Magnan, Michel ; Ipino, Elisabetta ; Parbonetti, Antonio . In: CIRANO Working Papers. RePEc:cir:cirwor:2016s-57. Full description at Econpapers \|\| Download paper
2016	The Effects of the Financial Crisis on Cooperative Banks in Europe â A Critical Comparison â. (2016). Henselmann, Klaus ; Lupp, Philipp ; Ditter, Dominik . In: Working Papers in Accounting Valuation Auditing. RePEc:zbw:fauacc:20161. Full description at Econpapers \|\| Download paper
2016	Do outside directors influence the financial performance of risk-trading firms? Evidence from the United Kingdom (UK) insurance industry. (2016). Adams, Mike ; Jiang, Wei . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:64:y:2016:i:c:p:36-51. Full description at Econpapers \|\| Download paper
2016	Mergers and acquisitions by Chinese firms: A review and comparison with other mergers and acquisitions research in the leading journals. (2016). Zhu, Hong . In: Asia Pacific Journal of Management. RePEc:kap:asiapa:v:33:y:2016:i:4:d:10.1007_s10490-016-9465-0. Full description at Econpapers \|\| Download paper
2016	Board attributes and shareholder wealth in mergers and acquisitions: a survey of the literature. (2016). Redor, Etienne . In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:20:y:2016:i:4:d:10.1007_s10997-015-9328-y. Full description at Econpapers \|\| Download paper
2016	The Effect of Board Directors from Countries with Different Genetic Diversity Levels on Corporate Performance. (2016). Pasiouras, Fotios ; HASAN, IFTEKHAR ; Delis, Manthos ; Gaganis, Chrysovalantis . In: Working Papers. RePEc:crt:wpaper:1604. Full description at Econpapers \|\| Download paper
2016	Board hierarchy, independent directors, and firm value: Evidence from China. (2016). Zhu, Jigao ; Chan, Kam C ; Wu, Jennifer ; Ye, Kangtao . In: Journal of Corporate Finance. RePEc:eee:corfin:v:41:y:2016:i:c:p:262-279. Full description at Econpapers \|\| Download paper
2016	Do Religion, Corporate Governance and BIG 4 Audit Interactions Affect Misclassification?. (2016). mamatzakis, emmanuel ; Boahen, Eric . In: MPRA Paper. RePEc:pra:mprapa:76804. Full description at Econpapers \|\| Download paper
2016	What are the consequences of board destaggering?. (2016). Ge, Weili ; Li, Jenny ; Tanlu, Lloyd . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9362-2. Full description at Econpapers \|\| Download paper
2016	Investor attention to rounding as a salient forecast feature. (2016). Simpson, Ana ; Athanasakou, Vasiliki . In: International Journal of Forecasting. RePEc:eee:intfor:v:32:y:2016:i:4:p:1212-1233. Full description at Econpapers \|\| Download paper
2016	Is the January effect rational? Insights from the accounting valuation model. (2016). Easterday, Kathryn E ; Sen, Pradyot K. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:59:y:2016:i:c:p:168-185. Full description at Econpapers \|\| Download paper
2016	Timing of Banksâ Loan Loss Provisioning During the Crisis. (2016). van Oordt, Maarten ; de Haan, Leo. In: Staff Working Papers. RePEc:bca:bocawp:16-27. Full description at Econpapers \|\| Download paper
2016	Bank Opacity and Financial Crises. (2016). Jungherr, Joachim. In: Working Papers. RePEc:bge:wpaper:882. Full description at Econpapers \|\| Download paper
2016	Timing of banks loan loss provisioning during the crisis. (2016). van Oordt, Maarten ; de Haan, Leo. In: DNB Working Papers. RePEc:dnb:dnbwpp:513. Full description at Econpapers \|\| Download paper
2016	Are banksâ below-par own debt repurchases a cause for prudential concern?. (2016). Lubberink, Martien ; Renders, Annelies . In: MPRA Paper. RePEc:pra:mprapa:72814. Full description at Econpapers \|\| Download paper
2016	THE IMPACT OF CAPITAL RATIO ON LENDING OF EU BANKS â THE ROLE OF BANK SPECIALIZATION AND CAPITALIZATION. (2016). PipieÅ, Mateusz ; Olszak, MaÅgorzata ; Roszkowska, Sylwia . In: Equilibrium. Quarterly Journal of Economics and Economic Policy. RePEc:pes:ierequ:v:11:y:2016:i:1:p:43-59. Full description at Econpapers \|\| Download paper
2016	Does Basel II affect the market valuation of discretionary loan loss provisions?. (2016). Heinen, AndrÃÂ©as ; Linder, Stefan ; Porumb, Vlad-Andrei ; Hamadi, Malika . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:70:y:2016:i:c:p:177-192. Full description at Econpapers \|\| Download paper
2016	Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses. (2016). Yang, Ling. In: MPRA Paper. RePEc:pra:mprapa:75761. Full description at Econpapers \|\| Download paper
2016	DO MACROPRUDENTIAL POLICY INSTRUMENTS AFFECT THE LINK BETWEEN LENDING AND CAPITAL RATIO? â CROSS-COUNTRY EVIDENCE. (2016). Olszak, MaÅgorzata ; Kowalska, Iwona ; Roszkowska, Sylwia . In: Faculty of Management Working Paper Series. RePEc:sgm:fmuwwp:22016. Full description at Econpapers \|\| Download paper
2016	Macroprudential policy instruments and procyclicality of loan-loss provisions â cross-country evidence. (2016). Olszak, MaÅgorzata ; Kowalska, Iwona ; Roszkowska, Sylwia . In: Faculty of Management Working Paper Series. RePEc:sgm:fmuwwp:42016. 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	Is the risk of product market predation a cost of disclosure?. (2016). Bernard, Darren . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:305-325. Full description at Econpapers \|\| Download paper
2016	Can analysts pick stocks for the long-run?. (2016). Hansen, Robert ; Ye, Liyu ; Altinkili, Oya . In: Journal of Financial Economics. RePEc:eee:jfinec:v:119:y:2016:i:2:p:371-398. Full description at Econpapers \|\| Download paper
2016	Currency momentum, carry trade, and market illiquidity. (2016). Orlov, Vitaly . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:67:y:2016:i:c:p:1-11. Full description at Econpapers \|\| Download paper
2016	Market dynamics and momentum in the Taiwan stock market. (2016). Lin, Chaonan ; Yang, Nien-Tzu ; Feng, Zhi-Xiang ; Ko, Kuan-Cheng . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:38:y:2016:i:c:p:59-75. Full description at Econpapers \|\| Download paper
2016	Expected skewness and momentum. (2016). Weber, Martin ; Jacobs, Heiko ; Regele, Tobias . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:11455. Full description at Econpapers \|\| Download paper
2016	Governance and post-repurchase performance. (2016). Linn, Scott ; Lee, Yen Teik ; Goh, Jeremy ; Caton, Gary L. In: Journal of Corporate Finance. RePEc:eee:corfin:v:39:y:2016:i:c:p:155-173. 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	Accounting flexibility and managersâ forecast behavior prior to seasoned equity offerings. (2016). Kim, Jae B. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9372-0. Full description at Econpapers \|\| Download paper
2016	What do accruals tell us about future cash flows?. (2016). Barth, Mary E ; Israeli, Doron ; Clinch, Greg . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9360-4. Full description at Econpapers \|\| Download paper
2016	Long-term industry reversals. (2016). Mazouz, Khelifa ; Wu, Yuliang . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:68:y:2016:i:c:p:236-250. 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	Bank loan terms and conditions: Is there a macro effect?. (2016). Drakos, Konstantinos ; Anagnostopoulou, Seraina. In: Research in International Business and Finance. RePEc:eee:riibaf:v:37:y:2016:i:c:p:269-282. Full description at Econpapers \|\| Download paper
2016	Aggregate earnings surprises, monetary policy, and stock returns. (2016). Hann, Rebecca N ; Gallo, Lindsey A ; Li, Congcong . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:1:p:103-120. Full description at Econpapers \|\| Download paper
2016	Client Following Former Audit Partners and Audit Quality: Evidence from Unforced Audit Firm Changes in China. (2016). Wu, Xi ; Su, Xijia . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:1:p:1-22. Full description at Econpapers \|\| Download paper
2016	Opinion shopping: Partner versus firm-level evidence. (2016). Garcia Osma, Beatriz ; de Las, Elena ; de Albornoz, Belen Gill . In: Working Papers. Serie EC. RePEc:ivi:wpasec:2016-02. Full description at Econpapers \|\| Download paper
2016	The information role of audit opinions in debt contracting. (2016). Chen, Peter F ; Stice, Derrald ; Ma, Zhiming . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:121-144. Full description at Econpapers \|\| Download paper
2016	Shared auditors in mergers and acquisitions. (2016). Dhaliwal, Dan S ; Neyland, Jordan B ; Litov, Lubomir P ; Lamoreaux, Phillip T. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:49-76. Full description at Econpapers \|\| Download paper
2016	Human capital and performance in young audit firms. (2016). Rodrigues, Ricardo ; Samagaio, Antonio . In: Journal of Business Research. RePEc:eee:jbrese:v:69:y:2016:i:11:p:5354-5359. Full description at Econpapers \|\| Download paper
2016	Real effects of the audit choice. (2016). Shroff, Nemit ; Kausar, Asad ; White, Hal . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:1:p:157-181. Full description at Econpapers \|\| Download paper
2016	Audit Quality and Earnings Management to Avoid Losses and Earnings Decreases: The French Case. (2016). Ben Amar, Anis ; Chabchoub, Mohamed . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:6:y:2016:i:4:p:20-27. 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	Late for a very important date: financial reporting and audit implications of late 10-K filings. (2016). Cao, Jian ; Higgs, Julia L ; Chen, Feng . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9351-5. Full description at Econpapers \|\| Download paper
2016	The Adverse Effect of Information on Governance and Leverage. (2016). Laux, Christian ; Morrison, Alan ; Loranth, Gyongyi . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:11345. 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	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	Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective. (2016). Persakis, Anthony ; Iatridis, George Emmanuel. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:41:y:2016:i:c:p:73-101. Full description at Econpapers \|\| Download paper
2016	The effect of accounting academics in the boardroom on the value relevance of financial reporting information. (2016). Lee, Edward ; Lyu, Changjiang ; Zhu, Zhenmei ; Huang, Haijie . In: International Review of Financial Analysis. RePEc:eee:finana:v:45:y:2016:i:c:p:18-30. Full description at Econpapers \|\| Download paper
2016	Relations among audit committee establishment, information transparency and earnings quality: evidence from simultaneous equation models. (2016). Lee, Meng-Han ; Wang, Mao-Chang ; Chuang, Jia-Jiann . In: Quality & Quantity: International Journal of Methodology. RePEc:spr:qualqt:v:50:y:2016:i:6:d:10.1007_s11135-015-0269-y. Full description at Econpapers \|\| Download paper
2016	Multiple directorships, family ownership and the board nomination committee: International evidence from the GCC. (2016). Al-Yahyaee, Khamis ; Eulaiwi, Baban ; Evans, John ; Taylor, Grantley ; Al-Hadi, Ahmed . In: Emerging Markets Review. RePEc:eee:ememar:v:28:y:2016:i:c:p:61-88. Full description at Econpapers \|\| Download paper
2016	Tax noncompliance and insider trading. (2016). Setterberg, Hanna ; Nilsson, Henrik ; Kallunki, Juha-Pekka ; Mikkonen, Jenni . In: Journal of Corporate Finance. RePEc:eee:corfin:v:36:y:2016:i:c:p:157-173. Full description at Econpapers \|\| Download paper
2016	Do aircraft perquisites cause CEOs to withhold bad news?. (2016). Huang, Chia-Wei ; Lin, Chih-Yen . In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:35:y:2016:i:c:p:189-202. 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	Lobbying on Regulatory Enforcement Actions: Evidence from Banking. (2016). Lambert, Thomas. In: Working Papers CEB. RePEc:sol:wpaper:2013/228423. 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	Political uncertainty and cash holdings: Evidence from China. (2016). Xu, Nianhang ; Chan, Kam C ; Chen, Qinyuan . In: Journal of Corporate Finance. RePEc:eee:corfin:v:40:y:2016:i:c:p:276-295. Full description at Econpapers \|\| Download paper
2016	Conditional conservatism and disaggregated bad news indicators in accrual models. (2016). Basu, Sudipta ; Byzalov, Dmitri . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9361-3. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2016

Year	Citing document
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	Micro-equity for sustainable development: Selection, monitoring and exit strategies of micro-angels. (2016). Estape-Dubreuil, Gloria ; Ashta, Arvind ; Hedou, Jean-Pierre . In: Ecological Economics. RePEc:eee:ecolec:v:130:y:2016:i:c:p:117-129. 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	Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure. (2016). Dyer, Travis ; Stice-Lawrence, Lorien ; Lang, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:270-276. Full description at Econpapers \|\| Download paper
2016	Discussion of: Rank and file employees and the discovery of misreporting: The role of stock options. (2016). Sloan, Richard G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:301-304. 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	Customer concentration and corporate tax avoidance. (2016). He, Henry ; Xie, Hong ; Wang, Chong ; Lobo, Gerald J. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:72:y:2016:i:c:p:184-200. Full description at Econpapers \|\| Download paper
2016	Investment risk allocation and the venture capital exit market: Evidence from early stage investing. (2016). Chaplinsky, Susan ; Gupta-Mukherjee, Swasti . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:73:y:2016:i:c:p:38-54. Full description at Econpapers \|\| Download paper
2016	Freemium pricing: Evidence from a large-scale field experiment. (2016). Wagner, Stefan ; Klapper, Daniel ; Claussen, Jorg ; Runge, Julian . In: ESMT Research Working Papers. RePEc:esm:wpaper:esmt-16-06. Full description at Econpapers \|\| Download paper
2016	The Role of Sustainability Disclosures for the Capital Market Participants: Evidence from Turkey. (2016). Dincer, Banu . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:6:y:2016:i:4:p:134-141. Full description at Econpapers \|\| Download paper
2016	Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan. (2016). Yoshinaga, Yuto. In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2016:v:6:p:95-122. Full description at Econpapers \|\| Download paper
2016	Conditional conservatism and disaggregated bad news indicators in accrual models. (2016). Basu, Sudipta ; Byzalov, Dmitri . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9361-3. 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	Executive Pay and Market Value Sensitivity. (2016). Author-Email, Feng-Li Lin. In: Panoeconomicus. RePEc:voj:journl:v:63:y:2016:i:4:p:411-424. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document
2015	Management Compensation, Monitoring and Aggressive Corporate Tax Planning. (2015). Steinhoff, Melanie . In: CQE Working Papers. RePEc:cqe:wpaper:4115. Full description at Econpapers \|\| Download paper
2015	Corporate governance, incentives, and tax avoidance. (2015). Armstrong, Christopher S ; Larcker, David F ; Jagolinzer, Alan D ; Blouin, Jennifer L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:1:p:1-17. Full description at Econpapers \|\| Download paper
2015	Discussion of âThe revolving door and the SEC×³s enforcement outcomes: Initial evidence from civil litigationâ by DeHaan, Kedia, Koh, and Rajgopal (2015). (2015). Hayes, Rachel M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:1-7. Full description at Econpapers \|\| Download paper
2015	Discussion of delegated trade and the pricing of public and private information. (2015). Bloomfield, Matthew J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:104-109. Full description at Econpapers \|\| Download paper
2015	Discussion of âOn Guidance and Volatilityâ. (2015). Healy, Paul M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:136-140. Full description at Econpapers \|\| Download paper
2015	On guidance and volatility. (2015). Billings, Mary Brooke ; Lev, Baruch ; Jennings, Robert . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:161-180. Full description at Econpapers \|\| Download paper
2015	Discussion of âTextual analysis and international financial reporting: Large sample evidenceâ. (2015). Chen, Jason V ; Li, Feng . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:181-186. Full description at Econpapers \|\| Download paper
2015	In short supply: Short-sellers and stock returns. (2015). Lee, Charles ; Beneish, M D ; Nichols, D C. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:33-57. Full description at Econpapers \|\| Download paper
2015	What is the value of sell-side analysts? Evidence from coverage changes â A discussion. (2015). Hansen, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:58-64. Full description at Econpapers \|\| Download paper
2015	Connecting supply, short-sellers and stock returns: Research challenges. (2015). Reed, Adam V. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:2:p:97-103. Full description at Econpapers \|\| Download paper
2015	Corporate social responsibility and media coverage. (2015). Cahan, Steven F ; Nguyen, Nhut H ; Chen, LI. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:59:y:2015:i:c:p:409-422. Full description at Econpapers \|\| Download paper
2015	Race to the Top: Credit Rating Bias from Competition. (2015). Xu, Yilan ; Wang, Yun. In: WISE Working Papers. RePEc:wyi:wpaper:002255. Full description at Econpapers \|\| Download paper
2015	The effect of cross-border group taxation on ownership chains. (2015). Runger, Silke . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:194. Full description at Econpapers \|\| Download paper
2015	Management compensation, monitoring and aggressive corporate tax planning. (2015). Steinhoff, Melanie . In: CAWM Discussion Papers. RePEc:zbw:cawmdp:83. Full description at Econpapers \|\| Download paper

Recent citations received in 2014

Year	Citing document
2014	The Evolving Beta-Liquidity Relationship of Hedge Funds. (2014). Stefanova, Denitsa ; Siegmann, Arjen. In: LSF Research Working Paper Series. RePEc:crf:wpaper:14-12. Full description at Econpapers \|\| Download paper
2014	Implications 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. Full description at Econpapers \|\| Download paper
2014	Macro 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. Full description at Econpapers \|\| Download paper
2014	Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation. (2014). White, Joshua ; Clinton, Sarah B. ; Woidtke, Tracie . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:59-78. Full description at Econpapers \|\| Download paper
2014	Issues 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. Full description at Econpapers \|\| Download paper
2014	Thoughts 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. Full description at Econpapers \|\| Download paper
2014	Institutions and the turn-of-the-year effect: Evidence from actual institutional trades. (2014). Lynch, Andrew ; Yan, Xuemin ; Puckett, Andy . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:49:y:2014:i:c:p:56-68. 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 Impact of Corporate Governance and Ownership Structure on Earnings Management Practices: Evidence from Listed Companies in Pakistan. (2014). Shah, Attaullah. In: Lahore Journal of Economics. RePEc:lje:journl:v:19:y:2014:i:2:p:27-70. Full description at Econpapers \|\| Download paper
2014	Taxation and Corporate Risk-Taking. (2014). Langenmayr, Dominika ; Lester, Rebecca . In: Discussion Papers in Economics. RePEc:lmu:muenec:20977. Full description at Econpapers \|\| Download paper
2014	Competition and Bank Opacity. (2014). Lin, Chen ; Levine, Ross ; Jiang, Liangliang . In: NBER Working Papers. RePEc:nbr:nberwo:20760. Full description at Econpapers \|\| Download paper

Recent citations received in 2013

Year	Citing document
2013	SMOOTHING 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. Full description at Econpapers \|\| Download paper
2013	MOST 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. Full description at Econpapers \|\| Download paper
2013	âTrading Placesâ: A UK (and IFRS) Comment. (2013). Richard, Macve . In: Accounting, Economics, and Law: A Convivium. RePEc:bpj:aelcon:v:4:y:2013:i:1:p:27-40:n:1. Full description at Econpapers \|\| Download paper
2013	Transfer Pricing and Debt Shifting in Multinationals. (2013). Schjelderup, Guttorm ; Schindler, Dirk. In: CESifo Working Paper Series. RePEc:ces:ceswps:_4381. Full description at Econpapers \|\| Download paper
2013	Understanding 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. 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	The 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. Full description at Econpapers \|\| Download paper
2013	The Sarbanes-Oxley Act, industrial innovation, and real option creation. (2013). Waters, James . In: MPRA Paper. RePEc:pra:mprapa:49173. Full description at Econpapers \|\| Download paper
2013	Customer-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. Full description at Econpapers \|\| Download paper
2013	Director Networks and Takeovers. (2013). Renneboog, Luc ; Renneboog, L. D. R., ; Zhao, Y.. In: Discussion Paper. RePEc:tiu:tiucen:04ccf531-c446-4257-97e7-426b570aad56. 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
2013	Investor 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. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	Journal of Accounting and Economics / Elsevier	451
2	Journal of Corporate Finance / Elsevier	171
3	Journal of Banking & Finance / Elsevier	143
4	Journal of Financial Economics / Elsevier	125
5	Review of Quantitative Finance and Accounting / Springer	111
6	Review of Accounting Studies / Springer	110
7	Journal of Business Ethics / Springer	96
8	The International Journal of Accounting / Elsevier	85
9	NBER Working Papers / National Bureau of Economic Research, Inc	73
10	International Review of Financial Analysis / Elsevier	73
11	Pacific-Basin Finance Journal / Elsevier	55

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.