Citation analysis for Journal of Accounting Research / Wiley Blackwell

Journal of Accounting Research / Wiley Blackwell

2.29

Impact Factor

2.31

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	7	0.2	508	48		185		(%)	1	0.03	0.04
1991	0.05	0.1	0.05	36	71	16	0.23	1373	66	3	149	7	(%)	1	0.03	0.04
1992	0.01	0.09	0.01	30	101	12	0.12	243	71	1	143	1	(%)			0.04
1993	0.03	0.11	0.04	27	128	17	0.13	757	66	2	149	6	(%)			0.05
1994	0.04	0.12	0.03	28	156	24	0.15	714	57	2	159	4	(%)			0.04
1995	0.13	0.19	0.21	34	190	110	0.58	418	55	7	156	33	(%)	3	0.09	0.07
1996	0.23	0.23	0.28	28	218	173	0.79	655	62	14	155	44	(%)	3	0.11	0.09
1997	0.24	0.26	0.39	30	248	249	1	602	62	15	147	57	1 (%)	2	0.07	0.09
1998	0.21	0.28	0.27	32	280	229	0.82	865	58	12	147	39	(%)			0.1
1999	0.31	0.32	0.37	37	317	309	0.97	954	62	19	152	56	(%)	5	0.14	0.13
2000	0.61	0.39	0.52	31	348	399	1.15	1140	69	42	161	83	(%)	7	0.23	0.15
2001	0.38	0.39	0.48	35	383	391	1.02	599	68	26	158	76	(%)			0.14
2002	0.29	0.4	0.36	57	440	341	0.78	1690	66	19	165	60	(%)	2	0.04	0.17
2003	0.26	0.43	0.57	34	474	504	1.06	1012	92	24	192	109	(%)	8	0.24	0.18
2004	0.52	0.48	0.57	32	506	502	0.99	995	91	47	194	110	(%)	3	0.09	0.19
2005	0.55	0.52	0.69	25	531	654	1.23	804	66	36	189	130	(%)	6	0.24	0.2
2006	0.77	0.51	0.91	34	565	718	1.27	987	57	44	183	166	(%)	7	0.21	0.2
2007	0.78	0.45	1.09	36	601	930	1.55	793	59	46	182	198	(%)	4	0.11	0.18
2008	0.97	0.48	1.39	43	644	1124	1.75	1301	70	68	161	224	1 (%)	25	0.58	0.2
2009	1.14	0.49	1.38	40	684	1290	1.89	762	79	90	170	235	2 (%)	11	0.28	0.19
2010	1.34	0.46	1.52	34	718	1744	2.43	484	83	111	178	270	1 (%)	12	0.35	0.17
2011	0.99	0.49	1.57	39	757	1488	1.97	461	74	73	187	294	1 (%)	2	0.05	0.19
2012	0.56	0.52	1.37	39	796	1514	1.9	508	73	41	192	263	1 (%)	4	0.1	0.19
2013	1.21	0.58	1.75	34	830	2028	2.44	252	78	94	195	341	1 (%)	12	0.35	0.2
2014	1.16	0.6	1.57	36	866	2492	2.88	205	73	85	186	292	(%)	7	0.19	0.2
2015	0.87	0.61	1.54	27	893	2498	2.8	167	70	61	182	280	(%)	9	0.33	0.19
2016	1.14	0.68	1.8	32	925	2843	3.07	143	63	72	175	315	(%)	13	0.41	0.2
2017	2.29	0.73	2.31	32	957	3173	3.32	23	59	135	168	388	(%)	4	0.13	0.22

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	822
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	602
3	1968	EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; 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	581
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	401
5	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	346
6	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	321
7	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	299
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	291
9	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	282
10	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	275
11	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	271
12	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	254
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	249
14	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	225
15	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	223
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	210
17	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	206
18	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	197
19	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	166
20	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	156
21	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	153
22	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	153
23	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	152
24	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	140
25	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	140
26	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	140
27	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	138
28	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	137
29	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	135
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	134
31	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	133
32	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	133
33	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	131
34	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	127
35	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	126
36	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	126
37	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	125
38	1980	THE PRICING OF AUDIT SERVICES - THEORY AND EVIDENCE. (1980). Simunic, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:161-190. Full description at Econpapers \|\| Download paper	122
39	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	121
40	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	120
41	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	119
42	1999	Market rewards associated with patterns of increasing earnings. (1999). Barth, ME ; Finn, MW ; Elliott, J A. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:387-413. Full description at Econpapers \|\| Download paper	112
43	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	112
44	2005	Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?. (2005). DeFond, Mark L. ; HU, XUESONG ; HANN, REBECCA N.. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:2:p:153-193. Full description at Econpapers \|\| Download paper	112
45	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	108
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	107
47	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	106
48	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	105
49	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	103
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	103

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	239
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	177
3	1968	EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; 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	140
4	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	110
5	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	108
6	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	103
7	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	96
8	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	95
9	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	86
10	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	84
11	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	82
12	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	77
13	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	76
14	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	74
15	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	67
16	1980	THE PRICING OF AUDIT SERVICES - THEORY AND EVIDENCE. (1980). Simunic, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:161-190. Full description at Econpapers \|\| Download paper	66
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	64
18	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:123-127. Full description at Econpapers \|\| Download paper	62
19	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	62
20	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	57
21	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	54
22	2016	The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:2:p:525-622. Full description at Econpapers \|\| Download paper	49
23	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	48
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	47
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	46
26	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	45
27	2006	The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition. (2006). Ball, Ray ; 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	45
28	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	44
29	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	44
30	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	44
31	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	41
32	1976	CORPORATE FORECASTS OF EARNINGS PER SHARE AND STOCK-PRICE BEHAVIOR - EMPIRICAL TESTS. (1976). Patell, JM. In: Journal of Accounting Research. RePEc:bla:joares:v:14:y:1976:i:2:p:246-276. Full description at Econpapers \|\| Download paper	41
33	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	40
34	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	40
35	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	40
36	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	39
37	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	37
38	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	37
39	1989	POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM. (1989). Bernard, VL ; Thomas, J K. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i::p:1-36. Full description at Econpapers \|\| Download paper	37
40	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	37
41	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	37
42	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	36
43	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	35
44	2015	Inside the âBlack Boxâ of Sell-Side Financial Analysts. (2015). Brown, Lawrence D ; Sharp, Nathan Y ; Clement, Michael B ; Call, Andrew C. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:1:p:1-47. Full description at Econpapers \|\| Download paper	33
45	2005	Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?. (2005). DeFond, Mark L. ; HU, XUESONG ; HANN, REBECCA N.. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:2:p:153-193. Full description at Econpapers \|\| Download paper	33
46	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	32
47	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	32
48	2008	Managerial Empire Building and Firm Disclosure. (2008). Hope, Ole-Kristian ; Thomas, Wayne B.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:591-626. Full description at Econpapers \|\| Download paper	32
49	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	32
50	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	32

Citing documents used to compute impact factor 135:

Year	Title
2017	Regulation and structural change in financial systems. (2017). Claessens, Stijn. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:11822. Full description at Econpapers \|\| Download paper
2017	Law, finance, and the international mobility of corporate governance. (2017). Knill, April ; Cumming, Douglas ; Reeb, David Mitchell ; Filatotchev, Igor ; Senbet, Lemma . In: Journal of International Business Studies. RePEc:pal:jintbs:v:48:y:2017:i:2:d:10.1057_s41267-016-0063-7. Full description at Econpapers \|\| Download paper
2017	The effect of voluntary disclosure on stock liquidity: New evidence from index funds. (2017). Schoenfeld, Jordan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:1:p:51-74. Full description at Econpapers \|\| Download paper
2017	Accrual quality, skill, and the cross-section of mutual fund returns. (2017). Nallareddy, Suresh ; Ogneva, Maria . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9389-z. Full description at Econpapers \|\| Download paper
2017	Communication of soft information: Reputation and imperfect enforcement of reporting quality. (2017). Choi, Jay ; Nahm, Jae ; Kristiansen, Eirik Gaard . In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:136:y:2017:i:c:p:91-106. Full description at Econpapers \|\| Download paper
2017	Does the Public Disclosure of the SECs Oversight Actions Matter?. (2017). Duro, Miguel ; Ormazabal, Gaizka ; Heese, Jonas . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12145. Full description at Econpapers \|\| Download paper
2017	Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firmsâ internal control disclosures. (2017). Ge, Weili ; McVay, Sarah ; Koester, Allison . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:358-384. Full description at Econpapers \|\| Download paper
2017	Market-wide Effects of Off-Balance Sheet Disclosures:. (2017). Jorgensen, Bjorn ; Ormazabal, Gaizka ; Duro, Miguel ; Badia, Marc . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12152. Full description at Econpapers \|\| Download paper
2017	Foreign ownership and financial reporting quality in private subsidiaries. (2017). de Albornoz, Belen Gill ; Rusanescu, Simona . In: Working Papers. Serie EC. RePEc:ivi:wpasec:2017-02. Full description at Econpapers \|\| Download paper
2017	Economic Consequences of Announcing Strategic Alternatives. (2017). Zha Giedt, Jenny. In: MPRA Paper. RePEc:pra:mprapa:81356. Full description at Econpapers \|\| Download paper
2017	The impact of regulation on information quality and performance around seasoned equity offerings: International evidence. (2017). Fauver, Larry ; Taboada, Alvaro G ; Loureiro, Gilberto. In: Journal of Corporate Finance. RePEc:eee:corfin:v:44:y:2017:i:c:p:73-98. Full description at Econpapers \|\| Download paper
2017	The real effect of the initial enforcement of insider trading laws. (2017). Chen, Zhihong ; John, K C ; Kusnadi, Yuanto ; Huang, Yuan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:45:y:2017:i:c:p:687-709. Full description at Econpapers \|\| Download paper
2017	Shadows in the Sun: Crash risk behind Earnings Transparency. (2017). Hung, Shengmin ; Qiao, Zheng. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:83:y:2017:i:c:p:1-18. Full description at Econpapers \|\| Download paper
2017	Earnings quality and the heterogeneous relation between earnings and stock returns. (2017). Isidro, Helena ; Dias, Jose G. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:49:y:2017:i:4:d:10.1007_s11156-017-0619-z. Full description at Econpapers \|\| Download paper
2017	A tale of two cities: Economic development, corporate governance and firm value in Vietnam. (2017). Connelly, Thomas J ; Limpaphayom, Piman ; Tran, Thanh D ; Nguyen, Hien T. In: Research in International Business and Finance. RePEc:eee:riibaf:v:42:y:2017:i:c:p:102-123. Full description at Econpapers \|\| Download paper
2017	Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation. (2017). Soltes, Eugene ; Leuz, Christian ; Hackethal, Andreas ; Muhn, Maximilian ; Meyer, Steffen. In: NBER Working Papers. RePEc:nbr:nberwo:24083. Full description at Econpapers \|\| Download paper
2017	Independent director reputation incentives and stock price informativeness. (2017). Sila, Vathunyoo ; Hagendorff, Jens ; Gonzalez, Angelica . In: Journal of Corporate Finance. RePEc:eee:corfin:v:47:y:2017:i:c:p:219-235. Full description at Econpapers \|\| Download paper
2017	When does the peer information environment matter?. (2017). Shroff, Nemit ; Yost, Benjamin P ; Verdi, Rodrigo S. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:183-214. Full description at Econpapers \|\| Download paper
2017	The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. (2017). Christensen, Hans B ; Maffett, Mark ; Liu, Lisa Yao ; Floyd, Eric. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:284-304. Full description at Econpapers \|\| Download paper
2017	Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017). (2017). Glaeser, Stephen ; Guay, Wayne R. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:305-312. Full description at Econpapers \|\| Download paper
2017	Better performing NGOs do report more accurately: Evidence from investigating Ugandan NGO financial accounts. (2017). Burger, Ronelle ; Owens, Trudy ; Dang, Canh Thien. In: Discussion Papers. RePEc:not:notcre:17/10. Full description at Econpapers \|\| Download paper
2017	Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital. (2017). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Dionysiou, Dionysia ; Andre, Paul. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:3:p:268-312. Full description at Econpapers \|\| Download paper
2017	Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper
2017	Intraday online investor sentiment and return patterns in the U.S. stock market. (2017). Renault, Thomas. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:84:y:2017:i:c:p:25-40. Full description at Econpapers \|\| Download paper
2017	What Has Publishing Inflation Forecasts Accomplished? Central Banks And Their Competitors. (2017). Siklos, Pierre. In: LCERPA Working Papers. RePEc:wlu:lcerpa:0098. Full description at Econpapers \|\| Download paper
2017	It pays to write well. (2017). Kim, Hugh Hoikwang ; Hwang, Byoung-Hyoun. In: Journal of Financial Economics. RePEc:eee:jfinec:v:124:y:2017:i:2:p:373-394. Full description at Econpapers \|\| Download paper
2017	The impact of media coverage on investor trading behavior and stock returns. (2017). Wu, Chen-Hui ; Lin, Chan-Jane. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:43:y:2017:i:c:p:151-172. Full description at Econpapers \|\| Download paper
2017	CEO-speeches and stock returns. (2017). Bannier, Christina ; Walter, Andreas ; Pauls, Thomas. In: Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking. RePEc:zbw:vfsc17:168192. Full description at Econpapers \|\| Download paper
2017	Can investor attention predict oil prices?. (2017). Yin, Libo ; Han, Liyan ; Lv, Qiuna. In: Energy Economics. RePEc:eee:eneeco:v:66:y:2017:i:c:p:547-558. Full description at Econpapers \|\| Download paper
2017	Shy of the Character Limit: Twitter Mood Predicts the Stock Market Revisited. (2017). Lachanski, Michael ; Pav, Steven. In: Econ Journal Watch. RePEc:ejw:journl:v:14:y:2017:i:3:p:302-345. Full description at Econpapers \|\| Download paper
2017	CEO-speeches and stock returns. (2017). Bannier, Christina ; Walter, Andreas ; Pauls, Thomas. In: CFS Working Paper Series. RePEc:zbw:cfswop:583. Full description at Econpapers \|\| Download paper
2017	Asset returns, news topics, and media effects. (2017). Thorsrud, Leif ; Larsen, Vegard. In: Working Papers. RePEc:bny:wpaper:0054. Full description at Econpapers \|\| Download paper
2017	Assessing social and environmental performance through narrative complexity in CSR reports. (2017). Nazari, Jamal A ; Mahmoudian, Fereshteh ; Hrazdil, Karel. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:13:y:2017:i:2:p:166-178. Full description at Econpapers \|\| Download paper
2017	Impression Management in Letters to Shareholders: Evidence from Poland. (2017). Hadro, Dominika ; Pauka, Marek ; Klimczak, Karol Marek. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:305-330. Full description at Econpapers \|\| Download paper
2017	Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive. (2017). Syverson, Chad ; Gerakos, Joseph. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9418-y. Full description at Econpapers \|\| Download paper
2017	Joint audit, audit market structure, and consumer surplus. (2017). Guo, Qiang ; Zhu, Aiyong ; Koch, Christopher. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9429-8. Full description at Econpapers \|\| Download paper
2017	Do connections with buy-side analysts inform sell-side analyst research?. (2017). Cici, Gjergji ; Yang, Yanhua Sunny ; Shane, Philip B. In: CFR Working Papers. RePEc:zbw:cfrwps:1704. Full description at Econpapers \|\| Download paper
2017	Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x. Full description at Econpapers \|\| Download paper
2017	Fair value accounting and corporate debt structure. (2017). Wang, Haiping ; Zhang, Jing. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:46-57. Full description at Econpapers \|\| Download paper
2017	The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation. (2017). Dyer, Travis ; Stice-Lawrence, Lorien ; Lang, Mark. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:221-245. Full description at Econpapers \|\| Download paper
2017	Analysts qualitative statements and the profitability of favorable investment recommendations. (2017). Caylor, Marcus ; Winchel, Jennifer ; Cecchini, Mark . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:57:y:2017:i:c:p:33-51. Full description at Econpapers \|\| Download paper
2017	Auditor selection following auditor turnover: Do peers choices matter?. (2017). Li, Xudong ; Ettredge, Michael ; Sun, Lili. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:57:y:2017:i:c:p:73-87. Full description at Econpapers \|\| Download paper
2017	Use of specialists on audit engagements: A research synthesis and directions for future research. (2017). Hux, Candice T. In: Journal of Accounting Literature. RePEc:eee:joacli:v:39:y:2017:i:c:p:23-51. Full description at Econpapers \|\| Download paper
2017	Determining factors for audit opinion in private family and non-family firms. Evidence from Spain.. (2017). Lago-PeÃÂ±as, Santiago ; Villanueva-Villar, Monica ; Rivo-Lopez, Elena ; alvarez-Santullano, Mercedes Mareque ; Lago-Peas, Santiago. In: Working Papers. Collection C: Family business. RePEc:gov:wpfami:1701. Full description at Econpapers \|\| Download paper
2017	When do managers highlight their effective tax rate?. (2017). Flagmeier, Vanessa ; Sureth-Sloane, Caren ; Muller, Jens . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:214. Full description at Econpapers \|\| Download paper
2017	Behavioral Insights and Business Taxation: Evidence from Two Randomized Controlled Trials. (2017). Sinning, Mathias ; Fels, Katja ; Biddle, Nicholas . In: IZA Discussion Papers. RePEc:iza:izadps:dp10795. Full description at Econpapers \|\| Download paper
2017	Behavioral insights and business taxation: Evidence from two randomized controlled trials. (2017). Sinning, Mathias ; Fels, Katja ; Biddle, Nicholas . In: Ruhr Economic Papers. RePEc:zbw:rwirep:698. Full description at Econpapers \|\| Download paper
2017	Do tax havens create firm value?. (2017). Ng, Travis ; Lai, Tat-kei ; Choy, Siu Kai . In: Journal of Corporate Finance. RePEc:eee:corfin:v:42:y:2017:i:c:p:198-220. Full description at Econpapers \|\| Download paper
2017	Social trust environment and firm tax avoidance: Evidence from China. (2017). Xia, Changyuan ; Chan, Kam C ; Cao, Chunfang. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:42:y:2017:i:c:p:374-392. Full description at Econpapers \|\| Download paper
2017	Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen. (2017). Dutt, Verena ; Vay, Heiko ; Spengel, Christoph. In: ZEW Expertises. RePEc:zbw:zewexp:172786. Full description at Econpapers \|\| Download paper
2017	EBITDA vs. Cash Flows in Bankruptcy Prediction on the Polish Capital Market. (2017). Jacek, Welc . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2017:y:2017:i:2:id:183:p:91-103. Full description at Econpapers \|\| Download paper
2017	Private lendersâ demand for audit. (2017). Clatworthy, Mark ; Christopher, ; Gad, Mahmoud A ; Burnap, Peter ; Baylis, Richard M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:1:p:78-97. Full description at Econpapers \|\| Download paper
2017	Flexible Prices and Leverage. (2017). Weber, Michael ; Liu, Ryan ; Pflueger, Carolin . In: Working Papers. RePEc:bfi:wpaper:2017-02. Full description at Econpapers \|\| Download paper
2017	Flexible Prices and Leverage. (2017). Weber, Michael ; Pflueger, Carolin ; Dacunto, Francesco ; Liu, Ryan . In: NBER Working Papers. RePEc:nbr:nberwo:23066. Full description at Econpapers \|\| Download paper
2017	Flexible Prices and Leverage. (2017). Weber, Michael ; D'Acunto, Francesco ; Pflueger, Carolin ; Liu, Ryan . In: CESifo Working Paper Series. RePEc:ces:ceswps:_6317. Full description at Econpapers \|\| Download paper
2017	Bank Stability and Competition: Evidence from Albanian Banking Market. (2017). Shijaku, Gerti. In: MPRA Paper. RePEc:pra:mprapa:79891. Full description at Econpapers \|\| Download paper
2017	Regional Competition in US Banking â Trends and Determinants. (2017). Herz, Bernhard ; Gischer, Horst ; Erler, Alexander . In: FEMM Working Papers. RePEc:mag:wpaper:170008. Full description at Econpapers \|\| Download paper
2017	How well do EO measures and entrepreneurial behavior match?. (2017). Stambaugh, Jeffrey E ; Kataria, Niyati ; Lumpkin, G T ; Martinez, John. In: International Entrepreneurship and Management Journal. RePEc:spr:intemj:v:13:y:2017:i:3:d:10.1007_s11365-016-0432-5. Full description at Econpapers \|\| Download paper
2017	How Does Competition Affect Bank Stability After the Global Crises in the Case of the Albanian Banking System?. (2017). Shijaku, Gerti. In: South-Eastern Europe Journal of Economics. RePEc:seb:journl:v:15:y:2017:i:2:p:175-208. Full description at Econpapers \|\| Download paper
2017	Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement. (2017). Anagnostopoulou, Seraina. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:178-200. Full description at Econpapers \|\| Download paper
2017	Uncertainty and debt covenants. (2017). Demerjian, Peter R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9409-z. Full description at Econpapers \|\| Download paper
2017	Debt covenant design and creditor control rights: Evidence from the tightest covenant. (2017). Wang, Jing. In: Journal of Corporate Finance. RePEc:eee:corfin:v:44:y:2017:i:c:p:331-352. Full description at Econpapers \|\| Download paper
2017	Discussion of âBorrower private information covenants and loan contract monitoringâ. (2017). Nikolaev, Valeri V. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:340-345. Full description at Econpapers \|\| Download paper
2017	Evaluation of Accounting Information for Making Management Decisions. (2017). Kuznetsova, Svitlana. In: Accounting and Finance. RePEc:iaf:journl:y:2017:i:2:p:21-26. Full description at Econpapers \|\| Download paper
2017	The effects of performance report layout on managersâ subjective evaluation judgments. (2017). Maas, Victor S ; Verdoorn, Niels. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:7:p:731-751. Full description at Econpapers \|\| Download paper
2017	The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status. (2017). Fiechter, Peter ; Renders, Annelies ; Peasnell, Kenneth ; Landsman, Wayne R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9419-x. Full description at Econpapers \|\| Download paper
2017	Nonconsolidated Affiliates, Bank Capitalization, and Risk Taking. (2017). Laeven, Luc ; Huizinga, Harry ; Gong, Di. In: Discussion Paper. RePEc:tiu:tiucen:b9f9357a-fbce-4fc4-a487-206e1be13110. Full description at Econpapers \|\| Download paper
2017	The contribution of bank regulation and fair value accounting to procyclical leverage. (2017). Amel-Zadeh, Amir ; Landsman, Wayne R ; Barth, Mary E. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9410-6. Full description at Econpapers \|\| Download paper
2017	CEO turnover in large banks: Does tail risk matter?. (2017). Mollah, Sabur ; Vallascas, Francesco ; Keasey, Kevin ; Srivastav, Abhishek. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:1:p:37-55. Full description at Econpapers \|\| Download paper
2017	Measuring the effectiveness of volatility call auctions. (2017). Castro Iragorri, Carlos ; Agudelo, Diego ; Preciado, Sergio . In: DOCUMENTOS DE TRABAJO. RePEc:col:000092:015498. Full description at Econpapers \|\| Download paper
2017	Neglected disciplinary effects of investor relations: evidence from corporate cash holdings. (2017). Bassen, Alexander ; Mama, Houdou Basse. In: Journal of Business Economics. RePEc:spr:jbecon:v:87:y:2017:i:2:d:10.1007_s11573-016-0818-4. Full description at Econpapers \|\| Download paper
2017	When is good news bad and vice versa? The Fortune rankings of Americas most admired companies. (2017). Cheng, Yingmei ; Rosenblum, Aaron ; McConnell, John J ; Liu, Baixiao . In: Journal of Corporate Finance. RePEc:eee:corfin:v:43:y:2017:i:c:p:378-396. Full description at Econpapers \|\| Download paper
2017	The internet as an information intermediary. (2017). Drake, Michael S ; Twedt, Brady J ; Thornock, Jacob R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1. Full description at Econpapers \|\| Download paper
2017	Sparse Signals in the Cross-Section of Returns. (2017). Chinco, Alexander M ; Ye, Mao ; Clark-Joseph, Adam D. In: NBER Working Papers. RePEc:nbr:nberwo:23933. Full description at Econpapers \|\| Download paper
2017	Joint audit, audit market structure, and consumer surplus. (2017). Guo, Qiang ; Zhu, Aiyong ; Koch, Christopher. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9429-8. Full description at Econpapers \|\| Download paper
2017	Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive. (2017). Syverson, Chad ; Gerakos, Joseph. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9418-y. Full description at Econpapers \|\| Download paper
2017	Paying Bank Risk Professionals to Lie About Bank Loan Loss Provisioning Process. (2017). Ozili, Peterson K. In: MPRA Paper. RePEc:pra:mprapa:75354. Full description at Econpapers \|\| Download paper
2017	The effect of corporate taxation on bank transparency: Evidence from loan loss provisions. (2017). Andries, Kathleen ; Jacob, Martin ; Gallemore, John . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:307-328. Full description at Econpapers \|\| Download paper
2017	CEO turnover in large banks: Does tail risk matter?. (2017). Mollah, Sabur ; Vallascas, Francesco ; Keasey, Kevin ; Srivastav, Abhishek. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:1:p:37-55. Full description at Econpapers \|\| Download paper
2017	The effect of the US subprime crisis on Canadian banks. (2017). Bandyopadhyay, Satiprasad ; Kennedy, Duane ; Jha, Ranjini. In: Advances in accounting. RePEc:eee:advacc:v:36:y:2017:i:c:p:58-74. Full description at Econpapers \|\| Download paper
2017	Straight Talkers and Vague Talkers: The Effects of Managerial Style in Earnings Conference Calls. (2017). Zeckhauser, Richard ; Wagner, Alexander ; Dzieliski, Micha. In: NBER Working Papers. RePEc:nbr:nberwo:23425. Full description at Econpapers \|\| Download paper
2017	The Q&A: Under surveillance. (2017). Abraham, Santhosh ; Bamber, Matthew . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:58:y:2017:i:c:p:15-31. Full description at Econpapers \|\| Download paper
2017	Firm-Level Political Risk: Measurement and Effects. (2017). Hassan, Tarek ; Tahoun, Ahmed ; Van Lent, Laurence ; Hollander, Stephan. In: NBER Working Papers. RePEc:nbr:nberwo:24029. Full description at Econpapers \|\| Download paper
2017	Straight Talkers and Vague Talkers: The Effects of Managerial Style in Earnings Conference Calls. (2017). Zeckhauser, Richard. In: Working Paper Series. RePEc:ecl:harjfk:rwp17-017. Full description at Econpapers \|\| Download paper
2017	Firm-level political risk: Measurement and effects. (2017). Hassan, Tarek ; Van Lent, Laurence ; Tahoun, Ahmed ; Hollander, Stephan. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12436. Full description at Econpapers \|\| Download paper
2017	Conditionally conservative fair value measurements. (2017). Badia, Marc ; Ryan, Stephen ; Penalva, Fernando ; Duro, Miguel . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:1:p:75-98. Full description at Econpapers \|\| Download paper
2017	On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data. (2017). Leuz, Christian ; Hail, Luzi ; Gipper, Brandon. In: NBER Working Papers. RePEc:nbr:nberwo:24018. Full description at Econpapers \|\| Download paper
2017	Auditing private companies: what do we know?. (2017). Vanstraelen, Ann ; Schelleman, Caren. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:565-584. Full description at Econpapers \|\| Download paper
2017	Information efficiency on an emerging market: analysts recommendations in Tunisia. (2017). Galanti, SÃÂ©bastien ; ben Braham, Zahra . In: Economics Bulletin. RePEc:ebl:ecbull:eb-15-00674. Full description at Econpapers \|\| Download paper
2017	Working on the weekend: Do analysts strategically time the release of their recommendation revisions?. (2017). Rees, Lynn ; Wong, Paul A ; Sharp, Nathan Y. In: Journal of Corporate Finance. RePEc:eee:corfin:v:45:y:2017:i:c:p:104-121. Full description at Econpapers \|\| Download paper
2017	Do Stars Shine? Comparing the Performance Persistence of Star Sell-Side Analysts Listed by Institutional Investor, the Wall Street Journal, and StarMine. (2017). Kucheev, Yury O ; Sorensson, Tomas ; Ruiz, Felipe . In: Journal of Financial Services Research. RePEc:kap:jfsres:v:52:y:2017:i:3:d:10.1007_s10693-016-0258-x. Full description at Econpapers \|\| Download paper
2017	Do product market threats affect analyst forecast precision?. (2017). Mattei, Marco Maria ; Platikanova, Petya. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9415-1. Full description at Econpapers \|\| Download paper
2017	Investment banking relationships and analyst affiliation bias: The impact of the global settlement on sanctioned and non-sanctioned banks. (2017). Corwin, Shane A ; Stegemoller, Mike A ; Larocque, Stephannie A. In: Journal of Financial Economics. RePEc:eee:jfinec:v:124:y:2017:i:3:p:614-631. Full description at Econpapers \|\| Download paper
2017	Are all analysts created equal? Industry expertise and monitoring effectiveness of financial analysts. (2017). Bradley, Daniel ; Xie, Fei ; Liu, XI ; Gokkaya, Sinan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:179-206. Full description at Econpapers \|\| Download paper
2017	Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firmsâ internal control disclosures. (2017). Ge, Weili ; McVay, Sarah ; Koester, Allison . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:358-384. Full description at Econpapers \|\| Download paper
2017	The role of financial analysts in stock market efficiency with respect to annual earnings and its cash and accrual components. (2017). Hollie, Dana ; Cahan, Steven ; Zhao, Qiuhong ; Shane, Philip B. In: Accounting and Finance. RePEc:bla:acctfi:v:57:y:2017:i:1:p:199-237. Full description at Econpapers \|\| Download paper
2017	Foreshadowing as Impression Management: Illuminating the Path for Security Analysts. (2017). Busenbark, John R ; Certo, Trevis S ; Lange, Donald . In: Strategic Management Journal. RePEc:bla:stratm:v:38:y:2017:i:12:p:2486-2507. Full description at Econpapers \|\| Download paper
2017	Information in Financial Markets : Who Gets It First?. (2017). Swem, Nathan. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2017-23. Full description at Econpapers \|\| Download paper
2017	The impact of equity incentive plans on analystsâ earnings forecasts and stock recommendations for Chinese listed firms: An empirical study. (2017). Liu, Sun. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:1-13. Full description at Econpapers \|\| Download paper
2017	Which Analysts Benefited Most from Mandatory IFRS Adoption in Europe?. (2017). Beuselinck, Christof ; Van Der Meulen, Sofie ; Khurana, Inder ; Joos, Philip . In: Post-Print. RePEc:hal:journl:hal-01745251. Full description at Econpapers \|\| Download paper
2017	Analyst Firm Coverage and Forecast Accuracy: The Effect of Regulation Fair Disclosure. (2017). Dong, YI ; Liu, Ling ; Hu, Nan. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:4:p:450-484. Full description at Econpapers \|\| Download paper
2017	The effect of financial reporting quality on corporate dividend policy. (2017). Koo, David S ; Yu, Yong ; Ramalingegowda, Santhosh . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3. Full description at Econpapers \|\| Download paper
2017	The impact of media coverage on investor trading behavior and stock returns. (2017). Wu, Chen-Hui ; Lin, Chan-Jane. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:43:y:2017:i:c:p:151-172. Full description at Econpapers \|\| Download paper
2017	When does the peer information environment matter?. (2017). Shroff, Nemit ; Yost, Benjamin P ; Verdi, Rodrigo S. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:183-214. Full description at Econpapers \|\| Download paper
2017	Discussion of âWhen does the peer information environment matter?â. (2017). Matsumoto, Dawn A ; Shaikh, Sarah. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:215-220. Full description at Econpapers \|\| Download paper
2017	State Ownership, Family Ownership, and Sustainability Report Quality, The Moderating Role of Board Effectiveness. (2017). Rudyanto, Astrid. In: GATR Journals. RePEc:gtr:gatrjs:afr129. Full description at Econpapers \|\| Download paper
2017	Adoption of IAS/IFRS, liquidity constraints, and credit rationing: The case of the European banking industry. (2017). Alexandre, HervÃÂ© ; Clavier, Julien . In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:63:y:2017:i:c:p:249-258. Full description at Econpapers \|\| Download paper
2017	Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x. Full description at Econpapers \|\| Download paper
2017	The impact of the institutional environment on the value relevance of fair values. (2017). Fiechter, Peter ; Novotny-Farkas, Zoltan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9378-7. Full description at Econpapers \|\| Download paper
2017	Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement. (2017). Anagnostopoulou, Seraina. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:178-200. Full description at Econpapers \|\| Download paper
2017	Private lendersâ demand for audit. (2017). Clatworthy, Mark ; Christopher, ; Gad, Mahmoud A ; Burnap, Peter ; Baylis, Richard M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:1:p:78-97. Full description at Econpapers \|\| Download paper
2017	Financial Reporting Quality and Debt Contracting in Emerging Economy. (2017). Muratovic-Dedic, Ajla ; Serdarevic, Nino . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:7:y:2017:i:4:p:71-82. Full description at Econpapers \|\| Download paper
2017	Are international accounting standards more credit relevant than domestic standards?. (2017). Florou, Annita ; Pope, Peter F ; Kosi, Urska. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:68202. Full description at Econpapers \|\| Download paper
2017	What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions. (2017). Merz, Alexander . In: Journal of Accounting Literature. RePEc:eee:joacli:v:38:y:2017:i:c:p:14-33. Full description at Econpapers \|\| Download paper
2017	Are international accounting standards more credit relevant than domestic standards?. (2017). Florou, Annita ; Pope, Peter F ; Kosi, Urska. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:1:p:1-29. Full description at Econpapers \|\| Download paper
2017	The attenuation effect of social media: Evidence from acquisitions by large firms. (2017). Mazboudi, Mohamad ; Khalil, Samer. In: Journal of Financial Stability. RePEc:eee:finsta:v:28:y:2017:i:c:p:115-124. Full description at Econpapers \|\| Download paper
2017	Accounting narratives and impression management on social media. (2017). Yang, Jessica H ; Liu, Siwen. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:6:p:673-694. Full description at Econpapers \|\| Download paper
2017	To retrench or invest? Turnaround strategies during a recessionary time. (2017). Mann, Manveer ; Byun, Sang-Eun. In: Journal of Business Research. RePEc:eee:jbrese:v:80:y:2017:i:c:p:24-34. Full description at Econpapers \|\| Download paper
2017	Information Acquisition and Credibility in Cheap Talk. (2017). Hidir, Sinem. In: CRETA Online Discussion Paper Series. RePEc:wrk:wcreta:36. Full description at Econpapers \|\| Download paper
2017	The real effect of the initial enforcement of insider trading laws. (2017). Chen, Zhihong ; John, K C ; Kusnadi, Yuanto ; Huang, Yuan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:45:y:2017:i:c:p:687-709. Full description at Econpapers \|\| Download paper
2017	Organization identity and earnings manipulation. (2017). Bouwens, Jan ; Kroos, Peter ; Abernethy, Margaret A. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:58:y:2017:i:c:p:1-14. Full description at Econpapers \|\| Download paper
2017	Diversity of employee incentives from the perspective of banks employees in Poland - empirical approach. (2017). Davydenko, Vladimir ; Elichowska, Elbieta ; Kamierczyk, Jerzy. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:5:y:2017:i:1:p:116-126. Full description at Econpapers \|\| Download paper
2017	Diversity of employee incentives from the perspective of banks employees in Poland - empirical approach. (2017). Davydenko, Vladimir ; Elichowska, Elbieta ; Romashkina, Gulnara Fatykhovna ; Kamierczyk, Jerzy. In: Post-Print. RePEc:hal:journl:hal-01766506. Full description at Econpapers \|\| Download paper
2017	Executive compensation disclosure and private control benefits: A comparison of U.S. and Canadian dual class firms. (2017). Tinaikar, Surjit. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:32-51. Full description at Econpapers \|\| Download paper
2017	The effect of voluntary disclosure on stock liquidity: New evidence from index funds. (2017). Schoenfeld, Jordan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:1:p:51-74. Full description at Econpapers \|\| Download paper
2017	Third-party consequences of short-selling threats: The case of auditor behavior. (2017). Hope, Ole-Kristian ; Zhao, Wuyang ; Hu, Danqi . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:479-498. Full description at Econpapers \|\| Download paper
2017	Under-or-overreaction: Market responses to announcements of earnings surprises. (2017). Al-Zoubi, Haitham ; Dubofsky, David A ; Alwathnani, Abdulaziz M. In: International Review of Financial Analysis. RePEc:eee:finana:v:52:y:2017:i:c:p:160-171. Full description at Econpapers \|\| Download paper
2017	Does the cutoff of âred capitalâ raise a red flag? Political connections and stock price crash risk. (2017). Xie, LU ; Ye, Tingting ; Zhang, Min ; Liu, Yaosong . In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:39:y:2017:i:c:p:89-109. Full description at Econpapers \|\| Download paper
2017	Trust and stock price crash risk: Evidence from China. (2017). Li, Xiaorong ; Wang, Xue. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:76:y:2017:i:c:p:74-91. Full description at Econpapers \|\| Download paper
2017	Short Selling and Politically Motivated Negative Information Hoarding. (2017). Deng, Xiaohu ; Young, Danqing ; Jiang, Christine. In: Working Papers. RePEc:tas:wpaper:23736. Full description at Econpapers \|\| Download paper
2017	Political connections, related party transactions, and auditor choice: Evidence from Indonesia. (2017). Habib, Ahsan ; Jiang, Haiyan ; Muhammadi, Abdul Haris. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:13:y:2017:i:1:p:1-19. Full description at Econpapers \|\| Download paper
2017	Political connections, auditor choice and corporate accounting transparency: evidence from private sector firms in China. (2017). Liu, YE ; An, Yunbi ; Zeng, Haijian . In: Accounting and Finance. RePEc:bla:acctfi:v:57:y:2017:i:4:p:1071-1099. Full description at Econpapers \|\| Download paper
2017	The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Hanlon, Michelle ; Saavedra, Daniel ; Maydew, Edward L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y. Full description at Econpapers \|\| Download paper
2017	Corporate tax aggressiveness and the maturity structure of debt. (2017). Kubick, Thomas R ; Lockhart, Brandon G. In: Advances in accounting. RePEc:eee:advacc:v:36:y:2017:i:c:p:50-57. Full description at Econpapers \|\| Download paper
2017	Setting expected rates of return on pension plan assets: New evidence on the influence of audit committee accounting experts. (2017). Comprix, Joseph ; Zhou, Nan ; Zhang, Yan ; Guo, Jun. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:159-166. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2017

Year	Citing document
2017	Do corporate pension plans affect audit pricing?. (2017). Chen, Yangyang ; Zolotoy, Leon ; Ge, Rui . In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:13:y:2017:i:3:p:322-337. Full description at Econpapers \|\| Download paper
2017	Which Analysts Benefited Most from Mandatory IFRS Adoption in Europe?. (2017). Beuselinck, Christof ; Van Der Meulen, Sofie ; Khurana, Inder ; Joos, Philip . In: Post-Print. RePEc:hal:journl:hal-01745251. Full description at Econpapers \|\| Download paper
2017	Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan. (2017). Kusano, Masaki. In: Discussion papers. RePEc:kue:epaper:e-17-007. Full description at Econpapers \|\| Download paper
2017	Tax loss offset restrictions and biased perception of risky investments. (2017). Mehrmann, Annika ; Sureth-Sloane, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:222. Full description at Econpapers \|\| Download paper

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, Wageningen, The Netherlands. RePEc:ags:eaa156:249991. Full description at Econpapers \|\| Download paper
2016	Disclosure and the Cost of Capital: A Survey of the Theoretical Literature. (2016). Bertomeu, Jeremy. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:2:p:221-258. 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	The determinants and value relevance of banks discretionary loan loss provisions during the financial crisis. (2016). Morris, Richard D ; Jie, Jing ; Kang, Helen. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:12:y:2016:i:2:p:176-190. Full description at Econpapers \|\| Download paper
2016	Management accounting in context: industry, regulation and informatics. (2016). van der Stede, Wim. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:65578. Full description at Econpapers \|\| Download paper
2016	A review of the IFRS adoption literature. (2016). de George, Emmanuel T ; Shivakumar, Lakshmanan ; Li, XI. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:67599. 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	Accounting Conservatism and the Cost of Capital: An International Analysis. (2015). Li, XI. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:42:y:2015:i:5-6:p:555-582. Full description at Econpapers \|\| Download paper
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	Ego depletion: Applications and implications for auditing research. (2015). Hurley, Patrick J. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:47-76. 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
2015	Is Price Support for Overvalued Equity a Motive for Increasing Share Repurchases?. (2015). Liu, Harrison ; Swanson, Edward P. In: Working Papers. RePEc:tsa:wpaper:0171acc. 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	Institutional incentives and earnings quality: The influence of government ownership in China. (2014). Liu, Xiang ; Bazaz, Mohammad ; Saidi, Reza. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:10:y:2014:i:3:p:248-261. Full description at Econpapers \|\| Download paper
2014	Litigation risk, financial reporting and auditing: A survey of the literature. (2014). Habib, Ahsan ; Islam, Ainul ; Borhan, MD ; Jiang, Haiyan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:2:p:145-163. 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

10 most frequent citing series

#	Series	Cites
1	Journal of Accounting and Economics / Elsevier	354
2	Review of Accounting Studies / Springer	157
3	Journal of Corporate Finance / Elsevier	148
4	Journal of Banking & Finance / Elsevier	117
5	Journal of Financial Economics / Elsevier	103
6	Accounting, Organizations and Society / Elsevier	90
7	The International Journal of Accounting / Elsevier	88
8	Review of Quantitative Finance and Accounting / Springer	87
9	Advances in accounting / Elsevier	74
10	International Review of Financial Analysis / Elsevier	65
11	Journal of Business Ethics / Springer	64

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.