[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]
IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
1990 | 0 | 0.08 | 0.2 | 0 | 35 | 35 | 566 | 7 | 7 | 48 | 185 | 0 | 1 | 0.03 | 0.04 | |||
1991 | 0.03 | 0.08 | 0.23 | 0.04 | 36 | 71 | 1583 | 16 | 23 | 66 | 2 | 149 | 6 | 0 | 1 | 0.03 | 0.04 | |
1992 | 0.01 | 0.08 | 0.12 | 0.01 | 30 | 101 | 271 | 12 | 35 | 71 | 1 | 143 | 1 | 0 | 0 | 0.04 | ||
1993 | 0.03 | 0.1 | 0.13 | 0.04 | 27 | 128 | 845 | 17 | 52 | 66 | 2 | 149 | 6 | 0 | 0 | 0.05 | ||
1994 | 0.04 | 0.11 | 0.16 | 0.03 | 28 | 156 | 786 | 25 | 77 | 57 | 2 | 159 | 4 | 0 | 0 | 0.05 | ||
1995 | 0.13 | 0.19 | 0.58 | 0.19 | 34 | 190 | 465 | 111 | 188 | 55 | 7 | 156 | 30 | 0 | 3 | 0.09 | 0.08 | |
1996 | 0.23 | 0.22 | 0.79 | 0.23 | 28 | 218 | 728 | 173 | 361 | 62 | 14 | 155 | 36 | 0 | 3 | 0.11 | 0.1 | |
1997 | 0.23 | 0.22 | 1.02 | 0.27 | 30 | 248 | 687 | 252 | 613 | 62 | 14 | 147 | 40 | 0 | 2 | 0.07 | 0.09 | |
1998 | 0.19 | 0.26 | 0.84 | 0.22 | 32 | 280 | 961 | 234 | 847 | 58 | 11 | 147 | 33 | 0 | 0 | 0.12 | ||
1999 | 0.27 | 0.28 | 1 | 0.3 | 37 | 317 | 1038 | 315 | 1163 | 62 | 17 | 152 | 46 | 0 | 5 | 0.14 | 0.14 | |
2000 | 0.52 | 0.33 | 1.16 | 0.39 | 31 | 348 | 1284 | 401 | 1566 | 69 | 36 | 161 | 62 | 0 | 7 | 0.23 | 0.15 | |
2001 | 0.32 | 0.36 | 1.05 | 0.29 | 35 | 383 | 728 | 400 | 1967 | 68 | 22 | 158 | 46 | 0 | 0 | 0.15 | ||
2002 | 0.3 | 0.39 | 0.8 | 0.3 | 57 | 440 | 1899 | 351 | 2319 | 66 | 20 | 165 | 50 | 0 | 2 | 0.04 | 0.21 | |
2003 | 0.3 | 0.4 | 1.11 | 0.49 | 35 | 475 | 1127 | 528 | 2848 | 92 | 28 | 192 | 94 | 14 | 2.7 | 8 | 0.23 | 0.2 |
2004 | 0.52 | 0.45 | 1.03 | 0.47 | 32 | 507 | 1134 | 519 | 3370 | 92 | 48 | 195 | 91 | 8 | 1.5 | 5 | 0.16 | 0.2 |
2005 | 0.49 | 0.46 | 1.34 | 0.58 | 27 | 534 | 930 | 704 | 4085 | 67 | 33 | 190 | 111 | 5 | 0.7 | 6 | 0.22 | 0.22 |
2006 | 0.92 | 0.46 | 1.5 | 0.82 | 34 | 568 | 1153 | 842 | 4935 | 59 | 54 | 186 | 152 | 114 | 13.5 | 15 | 0.44 | 0.21 |
2007 | 0.74 | 0.42 | 1.58 | 0.83 | 36 | 604 | 901 | 952 | 5892 | 61 | 45 | 185 | 153 | 0 | 4 | 0.11 | 0.18 | |
2008 | 0.94 | 0.44 | 1.8 | 1.05 | 44 | 648 | 1520 | 1167 | 7060 | 70 | 66 | 164 | 172 | 0 | 28 | 0.64 | 0.21 | |
2009 | 0.98 | 0.44 | 1.95 | 1.03 | 40 | 688 | 878 | 1338 | 8400 | 80 | 78 | 173 | 179 | 0 | 13 | 0.33 | 0.21 | |
2010 | 1.25 | 0.43 | 2.49 | 1.16 | 38 | 726 | 597 | 1807 | 10207 | 84 | 105 | 181 | 210 | 0 | 13 | 0.34 | 0.18 | |
2011 | 0.92 | 0.46 | 2.02 | 1.19 | 39 | 765 | 553 | 1543 | 11750 | 78 | 72 | 192 | 228 | 0 | 3 | 0.08 | 0.21 | |
2012 | 0.51 | 0.47 | 1.98 | 1.11 | 39 | 804 | 657 | 1589 | 13339 | 77 | 39 | 197 | 219 | 0 | 4 | 0.1 | 0.19 | |
2013 | 1.1 | 0.53 | 2.46 | 1.32 | 39 | 843 | 317 | 2076 | 15415 | 78 | 86 | 200 | 263 | 0 | 13 | 0.33 | 0.22 | |
2014 | 1.17 | 0.55 | 3.15 | 1.33 | 36 | 879 | 271 | 2768 | 18183 | 78 | 91 | 195 | 259 | 183 | 6.6 | 11 | 0.31 | 0.22 |
2015 | 0.91 | 0.56 | 3.04 | 1.29 | 27 | 906 | 241 | 2757 | 20940 | 75 | 68 | 191 | 247 | 183 | 6.6 | 15 | 0.56 | 0.21 |
2016 | 1.08 | 0.58 | 3.1 | 1.46 | 32 | 938 | 232 | 2905 | 23845 | 63 | 68 | 180 | 262 | 0 | 14 | 0.44 | 0.2 | |
2017 | 2.19 | 0.6 | 3.43 | 1.87 | 32 | 970 | 67 | 3327 | 27172 | 59 | 129 | 173 | 323 | 37 | 1.1 | 5 | 0.16 | 0.22 |
2018 | 1.86 | 0.76 | 3.68 | 1.73 | 34 | 1004 | 16 | 3691 | 30863 | 64 | 119 | 166 | 287 | 17 | 0.5 | 2 | 0.06 | 0.31 |
IF: | Impact Factor: C2Y / D2Y |
AIF: | Average Impact Factor for series in RePEc in year y |
CIF: | Cumulative impact factor |
IF5: | Impact Factor: C5Y / D5Y |
DOC: | Number of documents published in year y |
CDO: | Cumulative number of documents published until year y |
CIT: | Number of citations to papers published in year y |
NCI: | Number of citations in year y |
CCU: | Cumulative number of citations to papers published until 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: | selft citations in y to articles published in y-1 plus y-2 |
%SC: | Percentage of selft citations in y to articles published in y-1 plus y-2 |
CiY: | Cites in year y to documents published in year y |
II: | Immediacy Index: CiY / Documents. |
AII: | Average Immediacy Index for series in RePEc in year y |
# | 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 | 937 |
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 | 679 |
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 | 653 |
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 | 446 |
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 | 383 |
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 | 367 |
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 | 350 |
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 | 328 |
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 | 325 |
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 | 309 |
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 | 298 |
12 | 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 | 293 |
13 | 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 | 284 |
14 | 2007 | Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Lambert, Richard ; Verrecchia, Robert E.. In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420. Full description at Econpapers || Download paper | 262 |
15 | 1999 | The boundaries of financial reporting and how to extend them. (1999). Lev, B ; Zarowin, P. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:353-385. Full description at Econpapers || Download paper | 240 |
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 | 232 |
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 | 229 |
18 | 1999 | Have financial statements lost their relevance?. (1999). Francis, J ; Schipper, K. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:319-352. Full description at Econpapers || Download paper | 227 |
19 | 2000 | Corporate disclosure practices, institutional investors, and stock return volatility. (2000). Bushee, BJ ; Noe, CF. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:171-202. Full description at Econpapers || Download paper | 182 |
20 | 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 | 180 |
21 | 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 | 170 |
22 | 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 | 169 |
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 | 168 |
24 | 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 | 165 |
25 | 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 | 164 |
26 | 2000 | Country-specific factors related to financial reporting and the value relevance of accounting data. (2000). Ali, A ; Hwang, LS. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i:1:p:1-21. Full description at Econpapers || Download paper | 155 |
27 | 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 | 155 |
28 | 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 | 154 |
29 | 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 | 153 |
30 | 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 | 153 |
31 | 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 | 151 |
32 | 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 | 151 |
33 | 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 | 151 |
34 | 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 | 150 |
35 | 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 | 150 |
36 | 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 | 142 |
37 | 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 | 142 |
38 | 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 | 142 |
39 | 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 | 137 |
40 | 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 | 135 |
41 | 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 | 133 |
42 | 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 | 131 |
43 | 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 | 126 |
44 | 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 | 124 |
45 | 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 | 122 |
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 | 121 |
47 | 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 | 121 |
48 | 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 | 120 |
49 | 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 | 119 |
50 | 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 | 116 |
# | 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 | 251 |
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 | 170 |
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 | 155 |
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 | 104 |
5 | 1966 | FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111. Full description at Econpapers || Download paper | 97 |
6 | 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 | 96 |
7 | 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 | 93 |
8 | 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 | 90 |
9 | 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 | 89 |
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 | 83 |
12 | 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 | 78 |
13 | 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 | 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 | 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 | 71 |
16 | 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 | 64 |
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 | 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 | 63 |
19 | 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 | 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 | 59 |
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 | 58 |
22 | 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 | 57 |
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2018 | Founder CEOs and new venture media coverage. (2018). Kolb, Johannes ; Howard, Michael D. In: Hohenheim Discussion Papers in Business, Economics and Social Sciences. RePEc:zbw:hohdps:012018. Full description at Econpapers || Download paper | |
2018 | Asset Price Spillovers From Unconventional Monetary Policy: A Global Empirical Perspective. (2018). Siklos, Pierre ; Domenico, Pierre Siklos . In: LCERPA Working Papers. RePEc:wlu:lcerpa:0109. Full description at Econpapers || Download paper | |
2018 | The Hidden Information Content: Evidence from the Tone of Independent Director Reports. (2018). Talavera, Oleksandr ; Ji, Jiao ; Yin, Shuxing. In: Working Papers. RePEc:swn:wpaper:2018-28. Full description at Econpapers || Download paper | |
2018 | Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability. (2018). Drago, Carlo ; Sciascia, Salvatore ; Pongelli, Claudia ; Ginesti, Gianluca . In: Journal of Family Business Strategy. RePEc:eee:fambus:v:9:y:2018:i:2:p:142-150. Full description at Econpapers || Download paper | |
2018 | Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study. (2018). Sandulescu, Maria-Silvia ; Albu, Catalin-Nicolae. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:17:y:2018:i:3:p:353-373. Full description at Econpapers || Download paper | |
2018 | How disclosure medium affects investor reactions to CEO bragging, modesty, and humblebragging. (2018). Grant, Stephanie M ; Sinha, Roshan K ; Hodge, Frank D. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:68-69:y:2018:i::p:118-134. Full description at Econpapers || Download paper | |
2018 | PCAOB inspections: An analysis of entity-level and application-level control audit deficiencies. (2018). Mascha, Maureen Francis ; Janvrin, Diane J ; Lamboy-Ruiz, Melvin A. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:30:y:2018:i:c:p:19-39. Full description at Econpapers || Download paper | |
2018 | Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach. (2018). Camodeca, Renato ; Sagliaschi, Umberto ; Almici, Alex. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4393-:d:185253. Full description at Econpapers || Download paper | |
2018 | Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context. (2018). Brennan, Niamh ; Merkl-Davies, Doris M. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:553-577. Full description at Econpapers || Download paper | |
2018 | Executive age and the readability of financial reports. (2018). Xu, Qiao ; Tam, Kinsun ; Fernando, Guy D. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:70-81. Full description at Econpapers || Download paper | |
2018 | Journalist disagreement. (2018). Hillert, Alexander ; Muller, Sebastian ; Jacobs, Heiko. In: Journal of Financial Markets. RePEc:eee:finmar:v:41:y:2018:i:c:p:57-76. Full description at Econpapers || Download paper | |
2018 | Discussion of âanalyst stock ownership and stock recommendationsâ. (2018). Bradley, Daniel. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:499-505. Full description at Econpapers || Download paper | |
2018 | Identifying lobbying strategies: An analysis of public responses to the Productivity Commission Inquiry into executive remuneration in Australia. (2018). Beaumont, Stacey ; Tutticci, Irene ; Clarkson, Peter. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:3:p:288-306. Full description at Econpapers || Download paper | |
2018 | Optimistic Disclosure Tone and Conservative Debt Policy. (2018). Ataullah, Ali ; Xu, Bin ; Vivian, Andrew. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:445-484. Full description at Econpapers || Download paper | |
2018 | Measuring Investor Sentiment. (2018). Zhou, Guofu. In: Annual Review of Financial Economics. RePEc:anr:refeco:v:10:y:2018:p:239-259. Full description at Econpapers || Download paper | |
2018 | Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature. (2018). Moehrle, S ; Wen, H ; Reynolds-Moehrle, J ; Meckfessel, M ; Kozloski, T. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:49-62. Full description at Econpapers || Download paper | |
2018 | . Full description at Econpapers || Download paper | |
2018 | What information matters to investors at different stages of a firms life cycle?. (2018). Dickinson, Victoria ; Schaberl, Philipp D ; Kassa, Haimanot . In: Advances in accounting. RePEc:eee:advacc:v:42:y:2018:i:c:p:22-33. Full description at Econpapers || Download paper | |
2018 | Private information and lender discretion across time and institutions. (2018). HASAN, IFTEKHAR ; Ambrocio, Gene. In: Research Discussion Papers. RePEc:bof:bofrdp:2018_017. Full description at Econpapers || Download paper | |
2018 | Tax avoidance and cost of debt: The case for loan-specific risk mitigation and public debt financing. (2018). Isin, Adnan Anil. In: Journal of Corporate Finance. RePEc:eee:corfin:v:49:y:2018:i:c:p:344-378. Full description at Econpapers || Download paper | |
2018 | Does credit reporting lead to a decline in relationship lending? Evidence from information sharing technology. (2018). Sutherland, Andrew. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:123-141. Full description at Econpapers || Download paper | |
2018 | Corporate boards and performance pricing in private debt contracts. (2018). Khan, Arifur ; Tanewski, George ; Mather, Paul ; Abu, Intan Suryani. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:50:y:2018:i:c:p:144-162. Full description at Econpapers || Download paper | |
2018 | Does Credit Reporting Lead to a Decline in Relationship Lending? Evidence from Information Sharing Technology. (2018). Sutherland, Andrew. In: MPRA Paper. RePEc:pra:mprapa:93670. Full description at Econpapers || Download paper | |
2018 | Taking Diversity into Account: Real Effects of Accounting Measurement on Asset Allocation. (2018). Le Quang, Gaëtan. In: EconomiX Working Papers. RePEc:drm:wpaper:2018-28. Full description at Econpapers || Download paper | |
2018 | Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research. (2018). Leuz, Christian. In: NBER Working Papers. RePEc:nbr:nberwo:24535. Full description at Econpapers || Download paper | |
2018 | A natural field experiment examining the joint role of audit partner leadership and subordinatesâ knowledge in fraud brainstorming. (2018). Dennis, Sean A ; Johnstone, Karla M. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:66:y:2018:i:c:p:14-28. Full description at Econpapers || Download paper | |
2018 | Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608. Full description at Econpapers || Download paper | |
2018 | Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: CFS Working Paper Series. RePEc:zbw:cfswop:611. Full description at Econpapers || Download paper | |
2018 | Earnings announcement promotions: A Yahoo Finance field experiment. (2018). Lawrence, Alastair ; Laptev, Nikolay ; Sun, Estelle ; Ryans, James. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:399-414. Full description at Econpapers || Download paper | |
2018 | The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption/La influencia de la polÃtica y la economÃa en la adopción de las Normas Internacionales de Info. (2018). Mora, Araceli. In: Estudios de EconomÃa Aplicada. RePEc:lrk:eeaart:36_2_4. Full description at Econpapers || Download paper | |
2018 | Reporting choices in the shadow of bank runs. (2018). GAO, PINGYANG ; Jiang, XU. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:1:p:85-108. Full description at Econpapers || Download paper | |
2018 | Nonconsolidated affiliates, bank capitalization, and risk taking. (2018). Gong, DI ; Laeven, Luc ; Huizinga, Harry. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:97:y:2018:i:c:p:109-129. Full description at Econpapers || Download paper | |
2018 | Claim Dilution in the Municipal Debt Market. (2018). Zimmermann, Thomas ; Ivanov, Ivan T. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2018-11. Full description at Econpapers || Download paper | |
2018 | State ownership and transparency in foreign direct investment. (2018). Cannizzaro, Anthony P ; Weiner, Robert J. In: Journal of International Business Studies. RePEc:pal:jintbs:v:49:y:2018:i:2:d:10.1057_s41267-017-0117-5. Full description at Econpapers || Download paper | |
2018 | Do audited firms have lower cost of debt?. (2018). Rudholm, Niklas ; Hartwig, Fredrik ; Huq, Asif. In: HUI Working Papers. RePEc:hhs:huiwps:0132. Full description at Econpapers || Download paper | |
2018 | The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation. (2018). Donelson, Dain ; Yust, Christopher G ; Hopkins, Justin J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-018-9438-2. Full description at Econpapers || Download paper | |
2018 | The consequences to analyst involvement in the IPO process: Evidence surrounding the JOBS Act. (2018). Dambra, Michael ; Pisciotta, Kevin ; Gustafson, Matthew T ; Field, Laura Casares. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:2:p:302-330. Full description at Econpapers || Download paper | |
2018 | What makes the bonding stick? A natural experiment testing the legal bonding hypothesis. (2018). Licht, Amir N ; Siegel, Jordan I ; Poliquin, Christopher . In: Journal of Financial Economics. RePEc:eee:jfinec:v:129:y:2018:i:2:p:329-356. Full description at Econpapers || Download paper | |
2018 | The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Slack, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:52-73. Full description at Econpapers || Download paper | |
2018 | Information Distortion, R&D, and Growth. (2018). Whited, Toni ; Zakolyukina, Anastasia ; Terry, Stephen. In: 2018 Meeting Papers. RePEc:red:sed018:217. Full description at Econpapers || Download paper | |
2018 | Where do investor relations matter the most?. (2018). Doumet, Markus ; Betzer, Andre ; Bazhutov, Dmitry ; Limbach, Peter ; Brochet, Francois. In: CFR Working Papers. RePEc:zbw:cfrwps:1805. Full description at Econpapers || Download paper | |
2018 | The dark side of stress tests: Negative effects of information disclosure. (2018). Goncharenko, Roman ; Pinto, Roberto ; Hledik, Juraj. In: Journal of Financial Stability. RePEc:eee:finsta:v:37:y:2018:i:c:p:49-59. Full description at Econpapers || Download paper | |
2018 | What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure?. (2018). Moses, Olayinka ; van Zijl, Tony ; Houqe, Muhammad Nurul. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:2:p:216-233. Full description at Econpapers || Download paper | |
2018 | The influence of board committee structures on voluntary disclosure of greenhouse gas emissions: Australian evidence. (2018). Krishnamurti, Chandrasekhar ; Velayutham, Eswaran. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:50:y:2018:i:c:p:65-81. Full description at Econpapers || Download paper | |
2018 | Introducing More IFRS Principles of Disclosure â Will the Poor Disclosers Improve?. (2018). Hellman, Niclas ; Gutierrez, Soledad Moya ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321. Full description at Econpapers || Download paper | |
2018 | Why do private firms adopt IFRS?. (2018). Bassemir, Moritz . In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:3:p:237-263. Full description at Econpapers || Download paper | |
2018 | The Role of Stakeholders in Corporate Governance: A View from Accounting Research. (2018). Ormazabal, Gaizka. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12775. Full description at Econpapers || Download paper | |
2018 | The Informational Effects of Tightening Oil and Gas Disclosure Rules. (2018). Jorgensen, Bjorn ; Ormazabal, Gaizka ; Duro, Miguel ; Badia, Marc . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12776. Full description at Econpapers || Download paper | |
2018 | Corporate transparency and reserve management: Evidence from US property-liability insurance companies. (2018). HAN, Sangyong ; Ho, Chia-Ling ; Lai, Gene C. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:96:y:2018:i:c:p:379-392. Full description at Econpapers || Download paper | |
2018 | The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8. (2018). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:121-130. Full description at Econpapers || Download paper | |
2018 | Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation. (2018). Leuz, Christian ; Hackethal, Andreas ; Soltes, Eugene ; Muhn, Maximilian ; Meyer, Steffen. In: CFS Working Paper Series. RePEc:zbw:cfswop:609. Full description at Econpapers || Download paper | |
2018 | How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members. (2018). Jiang, John ; Wangerin, Daniel D. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:71:y:2018:i:c:p:30-46. Full description at Econpapers || Download paper | |
2018 | Is earnings management sensitive to discount rates?. (2018). Haga, Jesper ; Wong, Leon ; Tronnes, Per C ; Ittonen, Kim. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:75-88. Full description at Econpapers || Download paper | |
2018 | Corporate Scandals and Regulation. (2018). Hail, Luzi ; Wang, Clare ; Tahoun, Ahmed. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:2:p:617-671. Full description at Econpapers || Download paper | |
2018 | Cultural values and financial reporting practices: contemporary tendencies in Eastern European countries. (2018). Ammar, R M ; Can, F N ; Aran, Alina. In: Eastern Journal of European Studies. RePEc:jes:journl:y:2018:v:9:p:89-109. Full description at Econpapers || Download paper | |
2018 | EARNINGS, MERGERS AND ACQUISITIONS UNDER PENSION DISCLOSURE STANDARDS. (2018). Wang, Anxing ; Qin, Yiyi ; Cai, Jun. In: Advances in Decision Sciences. RePEc:aag:wpaper:v:22:y:2018:i:1:p:137-179. Full description at Econpapers || Download paper | |
2018 | When Kamay Met Hill: Organisational Ethics in Practice. (2018). Szilagyi, Peter ; Batten, Jonathan ; Lonarski, Igor. In: Journal of Business Ethics. RePEc:kap:jbuset:v:147:y:2018:i:4:d:10.1007_s10551-017-3435-4. Full description at Econpapers || Download paper | |
2018 | The Value of Public Sector Risk Management: An Empirical Assessment of Ghana. (2018). Kong, Yusheng ; Biswas, Nirmalya B ; Maci, Fatoumata Binta ; Lartey, Peter Yao. In: Administrative Sciences. RePEc:gam:jadmsc:v:8:y:2018:i:3:p:40-:d:161073. Full description at Econpapers || Download paper | |
2018 | Antecedents of burnout and its relationship to internal audit quality. (2018). al Shbail, Mohannad ; Mohd, M N ; Salleh, Zalailah. In: Business and Economic Horizons (BEH). RePEc:pdc:jrnbeh:v:14:y:2018:i:4:p:789-817. Full description at Econpapers || Download paper | |
2018 | The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Crossâ⬠listed in the US. (2018). Bajra, Ujkan ; Cadez, Simon. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:2:p:152-166. Full description at Econpapers || Download paper | |
2018 | Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy. (2018). Banbhan, Ashfaque ; Ud, Nizam ; Cheng, Xinsheng. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4697-:d:189389. Full description at Econpapers || Download paper | |
2018 | Defining, measuring, and modeling accruals: a guide for researchers. (2018). Larson, Chad R ; Giedt, Jenny Zha ; Sloan, Richard. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9457-z. Full description at Econpapers || Download paper | |
2018 | How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach. (2018). Pycroft, Jonathan ; Nicodème, Gaëtan ; Gesualdo, Maria ; d'Andria, Diego ; Barrios, Salvador ; Alvarez Martinez, Maria Teresa ; Nicodme, Gatan ; Alvarez-Martnez, Mara T. In: CESifo Working Paper Series. RePEc:ces:ceswps:_6870. Full description at Econpapers || Download paper | |
2018 | Tax haven networks and the role of the Big 4 accountancy firms. (2018). Jones, Chris ; Cobham, Alex ; Temouri, Yama. In: Journal of World Business. RePEc:eee:worbus:v:53:y:2018:i:2:p:177-193. Full description at Econpapers || Download paper | |
2018 | Public Tax-Return Disclosure. (2018). Slemrod, Joel ; Robinson, Leslie ; Hoopes, Jeffrey L. In: NBER Working Papers. RePEc:nbr:nberwo:24318. Full description at Econpapers || Download paper | |
2018 | Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions. (2018). Ludwig, Christopher ; Dutt, Verena ; Voget, Johannes ; Vay, Heiko ; Nicolay, Katharina. In: ZEW Discussion Papers. RePEc:zbw:zewdip:18019. Full description at Econpapers || Download paper | |
2018 | The corporate governance of profit shifting. (2018). Delis, Manthos ; Klassen, Kenneth ; Karavitis, Panagiotis. In: MPRA Paper. RePEc:pra:mprapa:88724. Full description at Econpapers || Download paper | |
2018 | Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions. (2018). Ludwig, Christopher ; Dutt, Verena ; Voget, Johannes ; Vay, Heiko ; Nicolay, Katharina. In: Annual Conference 2018 (Freiburg, Breisgau): Digital Economy. RePEc:zbw:vfsc18:181537. Full description at Econpapers || Download paper | |
2018 | Dissecting the EUâs Recent Anti-Tax Avoidance Measures: Merits and Problems. (2018). Ropponen, Olli ; Kari, Seppo ; Todtenhaup, Maximilian ; Simmler, Martin ; Collier, Richard . In: EconPol Policy Reports. RePEc:ces:econpr:_8. Full description at Econpapers || Download paper | |
2018 | Public tax-return disclosure. (2018). Slemrod, Joel ; Robinson, Leslie ; Hoopes, Jeffrey L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:142-162. Full description at Econpapers || Download paper | |
2018 | How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach. (2018). Nicodème, Gaëtan ; Gesualdo, Maria ; d'Andria, Diego ; Barrios, Salvador ; Alvarez Martinez, Maria Teresa ; Pycroft, Jonathan ; alvarez-Martinez, Maria . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12637. Full description at Econpapers || Download paper | |
2018 | Name and shame? Evidence from the European Union tax haven blacklist. (2018). Polakova, Aija. In: Discussion Papers. RePEc:hhs:nhhfms:2018_018. Full description at Econpapers || Download paper | |
2018 | U.S. worldwide taxation and domestic mergers and acquisitions. (2018). Harris, Jeremiah ; O'Brien, William . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:419-438. Full description at Econpapers || Download paper | |
2018 | Business Groups and Tax Havens. (2018). Su, Weichieh ; Tan, Danchi. In: Journal of Business Ethics. RePEc:kap:jbuset:v:153:y:2018:i:4:d:10.1007_s10551-018-3910-6. Full description at Econpapers || Download paper | |
2018 | The effect of intellectual property boxes on innovative activity & effective tax rates. (2018). Osswald, Benjamin ; Laplante, Stacie K ; Bornemann, Tobias. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:234. Full description at Econpapers || Download paper | |
2018 | Corporate tax planning and firms information environment. (2018). Osswald, Benjamin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:236. Full description at Econpapers || Download paper | |
2018 | Stairway to (Secrecy) Heaven: Market Attitudes towards Secrecy Shopping. (2018). Polakova, Aija ; Gavrilova, Evelina. In: Discussion Papers. RePEc:hhs:nhhfms:2018_019. Full description at Econpapers || Download paper | |
2018 | Shaming for tax enforcement: Evidence from a new policy. (2018). Dwenger, Nadja ; Treber, Lukas. In: Hohenheim Discussion Papers in Business, Economics and Social Sciences. RePEc:zbw:hohdps:212018. Full description at Econpapers || Download paper | |
2018 | European Banks and Tax Havens: Evidence from Country-by-Country Reporting. (2018). Janský, Petr. In: Working Papers IES. RePEc:fau:wpaper:wp2018_38. Full description at Econpapers || Download paper | |
2018 | Business intelligence & analytics in management accounting research: Status and future focus. (2018). Rikhardsson, Pall ; Yigitbasioglu, Ogan. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:29:y:2018:i:c:p:37-58. Full description at Econpapers || Download paper | |
2018 | A new era of voluntary disclosure? Empirical evidence on how employee postings on social media relate to future corporate disclosures. (2018). HALES, JEFFREY ; Swenson, Laura A ; Moon, James R. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:68-69:y:2018:i::p:88-108. Full description at Econpapers || Download paper | |
2018 | The impact of Twitter sentiment on renewable energy stocks. (2018). Reboredo, Juan C ; Ugolini, Andrea . In: Energy Economics. RePEc:eee:eneeco:v:76:y:2018:i:c:p:153-169. Full description at Econpapers || Download paper | |
2018 | Capital gains taxation and funding for start-ups. (2018). Todtenhaupt, Maximilian ; Edwards, Alexander. In: ZEW Discussion Papers. RePEc:zbw:zewdip:18046. Full description at Econpapers || Download paper | |
2018 | Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature. (2018). Moehrle, Stephen R ; Wen, HE ; Stuerke, Pamela ; Reynolds-Moehrle, Jennifer ; Meckfessel, Michele. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:138-147. Full description at Econpapers || Download paper | |
2018 | The effect of fast trading on price discovery and efficiency: Evidence from a betting exchange. (2018). Bizzozero, Paolo ; Franck, Egon ; Flepp, Raphael. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:156:y:2018:i:c:p:126-143. Full description at Econpapers || Download paper | |
2018 | Demand for and Assessment of Audit Quality in Private Companies. (2018). Sunder, Shyam ; Jamal, Karim ; Esplin, Adam . In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:3:p:319-352. Full description at Econpapers || Download paper | |
2018 | Collateral Booms and Information Depletion. (2018). Martin, Alberto ; Laeven, Luc ; Asriyan, Vladimir. In: Working Papers. RePEc:bge:wpaper:1064. Full description at Econpapers || Download paper | |
2018 | Collateral Booms and Information Depletion. (2018). Martin, Alberto ; Laeven, Luc ; Asriyan, Vladimir. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:13340. Full description at Econpapers || Download paper | |
2018 | Do managers act opportunistically towards the end of their career?. (2018). Kabir, Rezaul ; Veld-Merkoulova, Yulia ; Li, Hao. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:56:y:2018:i:c:p:218-232. Full description at Econpapers || Download paper | |
2018 | Uncertainty about managersâ reporting objectives and investorsâ response to earnings reports: Evidence from the 2006 executive compensation disclosures. (2018). Ferri, Fabrizio ; Zou, Yuan ; Zheng, Ronghuo . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:339-365. Full description at Econpapers || Download paper | |
2018 | Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use. (2018). Elliott, Brooke W ; Hodge, Frank D ; Grant, Stephanie M. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:5:p:1483-1519. Full description at Econpapers || Download paper | |
2018 | Employee mobility, noncompete agreements, product-market competition, and company disclosure. (2018). Aobdia, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9425-z. Full description at Econpapers || Download paper | |
2018 | Costs and benefits of internal control audits: evidence from M&A transactions. (2018). Kravet, Todd D ; Weber, David P ; McVay, Sarah E. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9468-9. Full description at Econpapers || Download paper | |
2018 | Local peer effects and corporate investment. (2018). Goetz, Martin ; Bao, Yangming. In: SAFE Working Paper Series. RePEc:zbw:safewp:220. Full description at Econpapers || Download paper | |
2018 | The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets. (2018). Glaeser, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:163-193. Full description at Econpapers || Download paper | |
2018 | Do country risk factors attenuate the effect of taxes on corporate risk-taking?. (2018). Osswald, Benjamin ; Sureth, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:235. Full description at Econpapers || Download paper | |
2018 | Money laundering and audit fees. (2018). Habib, Ahsan ; Al-Hadi, Ahmed ; Hasan, Mostafa Monzur. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:4:p:427-459. Full description at Econpapers || Download paper | |
2018 | Corporate Governance, Tax Avoidance, and Financial Constraints. (2018). Bayar, Onur ; Sardarli, Sabuhi ; Huseynov, Fariz. In: Financial Management. RePEc:bla:finmgt:v:47:y:2018:i:3:p:651-677. Full description at Econpapers || Download paper | |
2018 | Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Blankespoor, Elizabeth ; Zhu, Christina ; Dehaan, ED. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2. Full description at Econpapers || Download paper | |
2018 | The effects of a comply-or-explain dividend regulation in China. (2018). He, Wen ; Li, Chao Kevin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:52:y:2018:i:c:p:53-72. Full description at Econpapers || Download paper | |
2018 | A weekly sentiment index and the cross-section of stock returns. (2018). Xu, Hai-Chuan ; Zhou, Wei-Xing. In: Finance Research Letters. RePEc:eee:finlet:v:27:y:2018:i:c:p:135-139. Full description at Econpapers || Download paper | |
2018 | The association between firm fundamentals and bank interest rates under different measures of risk. (2018). Chu, Ling ; Mbagwu, Chima ; Mathieu, Robert. In: Advances in accounting. RePEc:eee:advacc:v:41:y:2018:i:c:p:46-58. Full description at Econpapers || Download paper | |
2018 | Size management by European private firms to minimize proprietary costs of disclosure. (2018). Bernard, Darren ; Kaya, Devrimi ; Burgstahler, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:94-122. Full description at Econpapers || Download paper | |
2018 | Effect of capitalizing operating leases on credit ratings: Evidence from Japan. (2018). Kusano, Masaki. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:45-56. Full description at Econpapers || Download paper | |
2018 | The curious case of changes in trading dynamics: When firms switch from NYSE to NASDAQ. (2018). Dang, Viet Anh ; Pham, Thu Phuong ; Michayluk, David . In: Journal of Financial Markets. RePEc:eee:finmar:v:41:y:2018:i:c:p:17-35. Full description at Econpapers || Download paper | |
2018 | Tax certified individual auditors and effective tax rates. (2018). Frey, Lisa. In: Business Research. RePEc:spr:busres:v:11:y:2018:i:1:d:10.1007_s40685-017-0057-8. Full description at Econpapers || Download paper | |
2018 | Earnings notifications, investor attention, and the earnings announcement premium. (2018). Chapman, Kimball. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:222-243. Full description at Econpapers || Download paper | |
2018 | A Corporate Social Responsibility Framework for Accounting Research. (2018). Radhakrishnan, Suresh ; Liu, Rubing ; Tsang, Albert . In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:4:p:274-294. Full description at Econpapers || Download paper | |
2018 | Mandatory Corporate Social Responsibility: The Indian experience. (2018). Mukherjee, Abhishek ; Duppati, Geeta ; Bird, Ron. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:3:p:254-265. Full description at Econpapers || Download paper | |
2018 | Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Ham, Charles ; Wang, Sean ; Seybert, Nicholas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x. Full description at Econpapers || Download paper | |
2018 | Do features that associate managers with a message magnify investorsâ reactions to narrative disclosures?. (2018). Asay, Scott H ; Rennekamp, Kristina M ; Libby, Robert. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:68-69:y:2018:i::p:1-14. Full description at Econpapers || Download paper | |
2018 | Research Design Issues in Studies Using Discretionary Accruals. (2018). McNichols, Maureen F ; Stubben, Stephen R. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:227-246. Full description at Econpapers || Download paper | |
2018 | Staff auditors proclivity for computer-mediated communication with clients and its effect on skeptical behavior. (2018). Bennett, Bradley G ; Hatfield, Richard C. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:68-69:y:2018:i::p:42-57. Full description at Econpapers || Download paper | |
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2018 | Flexible prices and leverage. (2018). Weber, Michael ; Pflueger, Carolin ; Liu, Ryan ; Dacunto, Francesco. In: Journal of Financial Economics. RePEc:eee:jfinec:v:129:y:2018:i:1:p:46-68. Full description at Econpapers || Download paper | |
2018 | Bank competition and stability in the United Kingdom. (2018). Straughan, Michael ; Francis, William ; de Ramon, S J A ; De-Ramon, Sebastian . In: Bank of England working papers. RePEc:boe:boeewp:0748. Full description at Econpapers || Download paper | |
2018 | How does banking market power affect bank opacity? Evidence from analysts forecasts. (2018). Fosu, Samuel ; Murinde, Victor ; Ntim, Collins G ; Agyei-Boapeah, Henry ; Danso, Albert. In: International Review of Financial Analysis. RePEc:eee:finana:v:60:y:2018:i:c:p:38-52. Full description at Econpapers || Download paper | |
2018 | A Replication of âBank Competition and Financial Stability: Much Ado About Nothing?â (Journal of Economic Surveys, 2016). (2018). Reed, W. ; Das, Kuntal ; Bandaranayake, Samangi. In: Working Papers in Economics. RePEc:cbt:econwp:18/18. Full description at Econpapers || Download paper | |
2018 | No news is bad news: Do PCAOB part II reports have an effect on annually inspected firmsââ¬â¢ audit fees and audit quality?. (2018). Johnson, Elizabeth ; Soileau, Jared S ; Reichelt, Kenneth J. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:106-126. Full description at Econpapers || Download paper |
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2018 | Firm Complexity and Post-Earnings-Announcement Drift. (2018). Barinov, Alexander ; Yildizhan, Celim ; Park, Shawn Saeyeul. In: MPRA Paper. RePEc:pra:mprapa:91421. Full description at Econpapers || Download paper | |
2018 | Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608. Full description at Econpapers || Download paper |
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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 | 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). Sureth-Sloane, Caren ; Mehrmann, Annika . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:222. Full description at Econpapers || Download paper |
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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 ; Cheynel, Edwige. 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). Shivakumar, Lakshmanan ; Li, XI ; de George, Emmanuel T. 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 |
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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 | The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure. (2015). Miller, Gregory S ; Skinner, Douglas J. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:221-239. 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 | Cross-Delisting, Financial Constraints and Investment Sensitivities. (). Loureiro, Gilberto ; Silva, Sonia . In: NIPE Working Papers. RePEc:nip:nipewp:15/2015. Full description at Econpapers || Download paper | |
2015 | Is Price Support for Overvalued Equity a Motive for Increasing Share Repurchases?. (2015). Swanson, Edward P ; Liu, Harrison. In: Working Papers. RePEc:tsa:wpaper:0171acc. Full description at Econpapers || Download paper |