Citation analysis for Journal of Accounting Research / Wiley Blackwell

Citation Profile [Updated: 2020-06-03 07:38:54]

5 Years H

Impact Factor

1.11

5 Years IF

1.66

Data available in this report

[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	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1990	0.15	0.08	4	0.14	35	35	642	140	140	48	7	185	25		0	2	0.06	0.04
1991	0.08	0.08	1.14	0.1	36	71	1722	81	221	66	5	149	15		0	2	0.06	0.04
1992	0.07	0.09	0.74	0.07	30	101	324	75	296	71	5	143	10		0		0	0.04
1993	0.09	0.1	1.02	0.13	27	128	919	131	427	66	6	149	20		0		0	0.05
1994	0.18	0.11	1.06	0.18	28	156	873	166	593	57	10	159	28		0	4	0.14	0.06
1995	0.18	0.2	0.81	0.23	34	190	522	154	747	55	10	156	36		0	3	0.09	0.08
1996	0.34	0.22	1.14	0.34	28	218	786	248	995	62	21	155	52		0	3	0.11	0.1
1997	0.29	0.23	1.31	0.35	30	248	731	324	1319	62	18	147	51		0	4	0.13	0.1
1998	0.29	0.27	1.1	0.31	32	280	1021	308	1627	58	17	147	45		0		0	0.12
1999	0.37	0.29	1.3	0.4	37	317	1102	410	2038	62	23	152	61		0	6	0.16	0.14
2000	0.62	0.34	1.37	0.46	31	348	1365	476	2516	69	43	161	74		0	6	0.19	0.15
2001	0.35	0.36	1.06	0.3	35	383	808	405	2922	68	24	158	48		0		0	0.16
2002	0.33	0.4	0.94	0.35	57	440	2009	413	3336	66	22	165	57		0	3	0.05	0.21
2003	0.32	0.41	1.15	0.52	35	475	1186	547	3884	92	29	192	99	14	2.6	8	0.23	0.2
2004	0.53	0.46	1.09	0.49	32	507	1203	551	4438	92	49	195	96	8	1.5	5	0.16	0.21
2005	0.51	0.47	1.39	0.59	27	534	995	733	5182	67	34	190	113	5	0.7	6	0.22	0.22
2006	1	0.47	1.83	0.94	34	568	1233	1030	6220	59	59	186	175	114	11.1	15	0.44	0.21
2007	0.85	0.42	1.8	0.91	36	604	956	1081	7306	61	52	185	169		0	4	0.11	0.19
2008	0.94	0.45	1.81	1.05	44	648	1616	1169	8476	70	66	164	172		0	28	0.64	0.21
2009	0.99	0.44	2.01	1.05	40	688	947	1379	9857	80	79	173	182		0	14	0.35	0.21
2010	1.25	0.44	2.49	1.16	38	726	664	1808	11665	84	105	181	210		0	13	0.34	0.18
2011	0.92	0.46	2.02	1.19	39	765	596	1549	13214	78	72	192	228		0	3	0.08	0.21
2012	0.51	0.47	1.98	1.11	39	804	727	1593	14807	77	39	197	219		0	4	0.1	0.19
2013	1.1	0.53	2.53	1.35	39	843	370	2136	16943	78	86	200	270		0	13	0.33	0.22
2014	1.17	0.55	3.15	1.33	36	879	309	2769	19712	78	91	195	259	183	6.6	11	0.31	0.21
2015	0.91	0.55	3.05	1.29	27	906	298	2765	22477	75	68	191	247	183	6.6	15	0.56	0.21
2016	1.08	0.56	3.11	1.46	32	938	310	2916	25393	63	68	180	262		0	14	0.44	0.2
2017	2.24	0.58	3.46	1.88	32	970	99	3358	28751	59	132	173	326	37	1.1	5	0.16	0.21
2018	1.94	0.7	3.74	1.77	34	1004	41	3757	32508	64	124	166	294	17	0.5	3	0.09	0.28
2019	1.11	0.88	2.98	1.66	26	1030	8	3066	35574	66	73	161	267		0	6	0.23	0.33

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

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	991
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	729
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	709
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	469
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	409
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	389
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	369
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	353
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	334
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	328
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	326
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	317
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	310
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	281
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	255
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	246
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	240
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	236
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	197
20	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	190
21	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	185
22	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	184
23	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	181
24	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	181
25	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	178
26	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	167
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	166
28	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	166
29	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	165
30	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	165
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	164
32	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	164
33	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	161
34	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	160
35	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	160
36	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	159
37	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	157
38	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	153
39	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	151
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	146
41	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	136
42	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	136
43	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	136
44	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	136
45	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	135
46	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	135
47	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	131
48	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	129
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	129
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	128

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	192
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	144
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	123
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	78
5	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	76
6	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	74
7	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111. Full description at Econpapers \|\| Download paper	74
8	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	73
9	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	68
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	67
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	64
12	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	63
13	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	61
14	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	59
15	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	58
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	56
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	56
18	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	54
19	2016	Textual Analysis in Accounting and Finance: A Survey. (2016). Loughran, Tim ; McDonald, Bill . In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230. Full description at Econpapers \|\| Download paper	54
20	1985	DISCLOSURE OF NONPROPRIETARY INFORMATION. (1985). Dye, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:123-145. Full description at Econpapers \|\| Download paper	51
21	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	50
22	1968	INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92. Full description at Econpapers \|\| Download paper	48
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28	2014	Political Connections and the Cost of Bank Loans. (2014). Ma, Yue ; Lin, Chen ; Houston, Joel F. ; Jiang, Liangliang . In: Journal of Accounting Research. RePEc:bla:joares:v:52:y:2014:i:1:p:193-243. Full description at Econpapers \|\| Download paper	42
29	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	41
30	2016	Public Pressure and Corporate Tax Behavior. (2016). Dyreng, Scott D ; Wilde, Jaron H ; Hoopes, Jeffrey L. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:1:p:147-186. Full description at Econpapers \|\| Download paper	40
31	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	40
32	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	40
33	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	39
34	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	37
35	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	36
36	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	35
37	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	35
38	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	35
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41	2010	The Information Content of Forward-Looking Statements in Corporate Filings-A NaÃ¯ve Bayesian Machine Learning Approach. (2010). li, feng. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:5:p:1049-1102. Full description at Econpapers \|\| Download paper	33
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Citing documents used to compute impact factor: 73

Year	Title
2019	Family involvement signals in initial public offerings. (2019). Brigham, Keith H ; Moore, Curt ; Payne, Tyge G ; Chandler, Jeffrey A. In: Journal of Family Business Strategy. RePEc:eee:fambus:v:10:y:2019:i:1:p:8-16. Full description at Econpapers \|\| Download paper
2019	CEO effects on the IPO market under different policy regimes: Evidence from the Chinese SME board. (2019). Guang, Kuncheng ; Fung, Hung-Gay ; Guo, Haifeng ; Ge, Yuanjing. In: International Review of Economics & Finance. RePEc:eee:reveco:v:63:y:2019:i:c:p:163-175. Full description at Econpapers \|\| Download paper
2019	Automatic summarization of earnings releases: attributes and effects on investorsâ judgments. (2019). White, Brian J ; Hollander, Stephan ; Cardinaels, Eddy . In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:3:d:10.1007_s11142-019-9488-0. Full description at Econpapers \|\| Download paper
2019	Threat of entry and the use of discretion in banksâ financial reporting. (2019). Tomy, Rimmy E. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:1-35. Full description at Econpapers \|\| Download paper
2019	Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation. (2019). Morris, Richard D ; Mora, Araceli ; Ho, Joanna H ; Gotti, Giorgio ; Gordon, Elizabeth A. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951819300448. Full description at Econpapers \|\| Download paper
2019	Loan relation with foreign banks and information asymmetry: evidence from earnings management by local firms in Korea. (2019). Lee, Sang Wook ; Seol, Inshik ; Bae, Sang Hoo . In: Journal of Economics and Finance. RePEc:spr:jecfin:v:43:y:2019:i:2:d:10.1007_s12197-018-9465-7. Full description at Econpapers \|\| Download paper
2019	Nonrecurring Items in Debt Contracts. (2019). Zach, Tzachi ; Cheng, Lin ; Beatty, Anne. In: Contemporary Accounting Research. RePEc:wly:coacre:v:36:y:2019:i:1:p:139-167. Full description at Econpapers \|\| Download paper
2019	Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G. (2019). Kang, Helen ; Dinh, Tami ; Thielemann, Felix. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:71:y:2019:i:2:d:10.1007_s41464-019-00074-x. Full description at Econpapers \|\| Download paper
2019	Non-GAAP reporting following debt covenant violations. (2019). Christensen, Theodore E ; Tan, Liang ; Pierce, Spencer R ; Pei, Hang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:2:d:10.1007_s11142-019-09492-1. Full description at Econpapers \|\| Download paper
2019	Bank asset transparency and credit supply. (2019). Ertan, Aytekin ; BALAKRISHNAN, KARTHIK . In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09510-2. Full description at Econpapers \|\| Download paper
2019	Collateral booms and information depletion. (2019). Martin, Alberto ; Laeven, Luc ; Asriyan, Vladimir. In: Economics Working Papers. RePEc:upf:upfgen:1622. Full description at Econpapers \|\| Download paper
2019	Collateral booms and information depletion. (2019). Martin, Alberto ; Laeven, Luc ; Asriyan, Vladimir. In: Working Paper Series. RePEc:ecb:ecbwps:20192266. Full description at Econpapers \|\| Download paper
2019	Regulatory Spillovers in Common Audit Markets. (2019). Sutherland, Andrew ; Minnis, Michael ; Duguay, Raphael. In: MPRA Paper. RePEc:pra:mprapa:93669. Full description at Econpapers \|\| Download paper
2019	Collateral booms and information depletion. (2019). Asriyan, Vladimir. In: 2019 Meeting Papers. RePEc:red:sed019:147. Full description at Econpapers \|\| Download paper
2019	Making sense of soft information: interpretation bias and loan quality. (2019). Campbell, Dennis ; Wittenberg-Moerman, Regina ; Loumioti, Maria. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300357. Full description at Econpapers \|\| Download paper
2019	U.S. tax inversions and shareholder wealth effects. (2019). Gurdgiev, Constantin ; Boermans, Boris ; Durand, Robert B ; Laing, Elaine. In: International Review of Financial Analysis. RePEc:eee:finana:v:62:y:2019:i:c:p:35-52. Full description at Econpapers \|\| Download paper
2019	The impact of corporate governance on corporate tax avoidanceâA literature review. (2019). Velte, Patrick ; Kovermann, Jost. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:6. Full description at Econpapers \|\| Download paper
2019	Correction of Accounting Errors through Post Balance Sheet Event Analysis for Romanian Companies. (2019). Zlati, Monica Laura ; Cardon, Petronela ; Antohi, Valentin Marian. In: Economies. RePEc:gam:jecomi:v:7:y:2019:i:2:p:29-:d:219097. Full description at Econpapers \|\| Download paper
2019	Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections. (2019). Aobdia, Daniel. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:144-174. Full description at Econpapers \|\| Download paper
2019	Do Bond Investors Care About Engagement Auditorsâ Negative Experiences? Evidence from China. (2019). Gong, Xun ; Xu, SI ; Xiao, Liang. In: Journal of Business Ethics. RePEc:kap:jbuset:v:158:y:2019:i:3:d:10.1007_s10551-017-3737-6. Full description at Econpapers \|\| Download paper
2019	The impact of tax structure on investment: an empirical assessment for OECD countries. (2019). Alves, Jos. In: Public Sector Economics. RePEc:ipf:psejou:v:43:y:2019:i:3:p:291-309. Full description at Econpapers \|\| Download paper
2019	Heads I win, tails you lose: Asymmetric taxes, risk taking, and innovation. (2019). Levine, Oliver ; Glover, Brent ; Albertus, James F. In: Journal of Monetary Economics. RePEc:eee:moneco:v:105:y:2019:i:c:p:24-40. Full description at Econpapers \|\| Download paper
2019	The effects of financial reporting and disclosure on corporate investment: A review. (2019). Roychowdhury, Sugata ; Verdi, Rodrigo S ; Shroff, Nemit. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300412. Full description at Econpapers \|\| Download paper
2019	Leverage, debt maturity, and social capital. (2019). Shang, Chenguang ; Huang, Kershen. In: Journal of Corporate Finance. RePEc:eee:corfin:v:54:y:2019:i:c:p:26-46. Full description at Econpapers \|\| Download paper
2019	Social capital and trade credit. (2019). Habib, Ahsan ; Hasan, Mostafa Monzur. In: International Review of Financial Analysis. RePEc:eee:finana:v:61:y:2019:i:c:p:158-174. Full description at Econpapers \|\| Download paper
2019	Does social capital mitigate agency problems? Evidence from Chief Executive Officer (CEO) compensation. (2019). Zhang, Hao ; Wu, Qiang ; Hoi, Chun Keung. In: Journal of Financial Economics. RePEc:eee:jfinec:v:133:y:2019:i:2:p:498-519. Full description at Econpapers \|\| Download paper
2019	Local Social Environment, Firm Tax Policy, and Firm Characteristics. (2019). Yu, Yangxin ; Xinyu, Yang ; Yi, Louise ; Gao, Ziqi. In: Journal of Business Ethics. RePEc:kap:jbuset:v:158:y:2019:i:2:d:10.1007_s10551-017-3765-2. Full description at Econpapers \|\| Download paper
2019	CEO social status and M&A decision making. (2019). Gallagher, Liam ; Plaksina, Yulia ; Dowling, Michael. In: International Review of Financial Analysis. RePEc:eee:finana:v:64:y:2019:i:c:p:282-300. Full description at Econpapers \|\| Download paper
2019	Entrenchment through corporate social responsibility: Evidence from CEO network centrality. (2019). Mazboudi, Mohamad ; Hasan, Iftekhar ; Fang, Yiwei ; Chahine, Salim. In: International Review of Financial Analysis. RePEc:eee:finana:v:66:y:2019:i:c:s1057521919300614. Full description at Econpapers \|\| Download paper
2019	Mood, firm behavior, and aggregate economic outcomes. (2019). Kumar, Alok ; Korniotis, George M ; Kim, Dasol ; Chhaochharia, Vidhi. In: Journal of Financial Economics. RePEc:eee:jfinec:v:132:y:2019:i:2:p:427-450. Full description at Econpapers \|\| Download paper
2019	The preholiday corporate announcement effect. (2019). Jiang, Danling ; Autore, Don M. In: Journal of Financial Markets. RePEc:eee:finmar:v:45:y:2019:i:c:p:61-82. Full description at Econpapers \|\| Download paper
2019	Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan. (2019). Kusano, Masaki ; Sakuma, Yoshihiro. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:1:p:53-68. Full description at Econpapers \|\| Download paper
2019	Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan. (2019). Kusano, Masaki ; Sakuma, Yoshihiro. In: Discussion papers. RePEc:kue:epaper:e-19-007. Full description at Econpapers \|\| Download paper
2019	Money shouts! How effective are punishments for accounting fraud?. (2019). Jaafar, Aziz ; Ashton, John K ; Wang, Yang. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:5:s0890838919300307. Full description at Econpapers \|\| Download paper
2019	Information overload and disclosure smoothing. (2019). Williams, Christopher D ; White, Hal D ; Reiter, Nayana ; Chapman, Kimball L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09500-4. Full description at Econpapers \|\| Download paper
2019	News media coverage and corporate leverage adjustments. (2019). Dang, Tung ; Zhang, Bohui ; Nguyen, Lily ; Moshirian, Fariborz. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:109:y:2019:i:c:s0378426619302419. Full description at Econpapers \|\| Download paper
2019	Relationship banking and information technology: the role of artificial intelligence and FinTech. (2019). Marin, Matej ; Jaki, Marko. In: Risk Management. RePEc:pal:risman:v:21:y:2019:i:1:d:10.1057_s41283-018-0039-y. Full description at Econpapers \|\| Download paper
2019	Hear Me Write: Does CEO Narcissism Affect Disclosure?. (2019). Zhou, Linying ; Zebedee, Allan A ; Marquez-Illescas, Gilberto . In: Journal of Business Ethics. RePEc:kap:jbuset:v:159:y:2019:i:2:d:10.1007_s10551-018-3796-3. Full description at Econpapers \|\| Download paper
2019	CFO cultural background and stock price crash risk. (2019). Zhang, Zhifang ; Fu, XI. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:62:y:2019:i:c:p:74-93. Full description at Econpapers \|\| Download paper
2019	The joint effects of narcissism and psychopathy on accounting studentsâ attitudes towards unethical professional practices. (2019). Bailey, Charles D. In: Journal of Accounting Education. RePEc:eee:joaced:v:49:y:2019:i:c:s074857511930079x. Full description at Econpapers \|\| Download paper
2019	Corporate Pension Plan Funding Levels and Pension Assumptions. (2019). Milidonis, Andreas ; Papakyriakou, Panayiotis ; Michaelides, Alexander. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:13591. Full description at Econpapers \|\| Download paper
2019	Are a Few Huge Outcomes Distorting Financial Misconduct Research?. (2019). Kuvvet, Emre. In: Econ Journal Watch. RePEc:ejw:journl:v:16:y:2019:i:1:p:1-34. Full description at Econpapers \|\| Download paper
2019	Making regulation fit by taking irrationality into account: the case of the whistleblower. (2019). Oelrich, Sebastian. In: Business Research. RePEc:spr:busres:v:12:y:2019:i:1:d:10.1007_s40685-019-0094-6. Full description at Econpapers \|\| Download paper
2019	Complexity of financial reporting standards and accounting expertise. (2019). Minutti-Meza, Miguel ; Leone, Andrew J ; Chychyla, Roman. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:226-253. Full description at Econpapers \|\| Download paper
2019	The linguistic complexities of narrative accounting disclosure on financial statements: An analysis based on readability characteristics. (2019). Borba, Jose Alonso ; Rover, Suliani ; Rissatti, Jean Carlo ; Salvador, Joo Antonio. In: Research in International Business and Finance. RePEc:eee:riibaf:v:48:y:2019:i:c:p:59-74. Full description at Econpapers \|\| Download paper
2019	The language of rules: textual complexity in banking reforms. (2019). Walczak, Eryk ; Patel, Rajan ; Garbarino, Nicola ; Brookes, James ; Amadxarif, Zahid. In: Bank of England working papers. RePEc:boe:boeewp:0834. Full description at Econpapers \|\| Download paper
2019	The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes. (2019). Lisic, Ling Lei ; Cunningham, Lauren M ; Cassell, Cory A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09507-x. Full description at Econpapers \|\| Download paper
2019	How does customer concentration affect informal financing?. (2019). Yan, Lina ; Wang, Xiongyuan ; Peng, Xuan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:63:y:2019:i:c:p:152-162. Full description at Econpapers \|\| Download paper
2019	The effect of economic policy uncertainty on investor information asymmetry and management disclosures. (2019). Wellman, Laura ; Schoenfeld, Jordan ; Nagar, Venky. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:36-57. Full description at Econpapers \|\| Download paper
2019	Active investing. (2019). Bekjarovski, Filip. In: Other publications TiSEM. RePEc:tiu:tiutis:7636da9d-f63e-451a-ba78-dcef38307ea3. Full description at Econpapers \|\| Download paper
2019	Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review. (2019). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B. In: NBER Working Papers. RePEc:nbr:nberwo:26169. Full description at Econpapers \|\| Download paper
2019	Introducing Registered Reports to the Information Systems Community. (2019). Hinz, Oliver ; Weinhardt, Christof. In: Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK. RePEc:spr:binfse:v:61:y:2019:i:4:d:10.1007_s12599-019-00602-6. Full description at Econpapers \|\| Download paper
2019	Responsible science: Celebrating the 50-year legacy of Ball and Brown (1968) using a registration-based framework. (2019). Michayluk, David ; faff, robert ; Clout, Victoria ; Hodgson, Allan ; Aman, Hiroyuki ; Podolski, Edward ; Hillier, David ; Patel, Vinay ; Han, Jianlei ; Pan, Zheyao ; Mroczkowski, Nick ; Chang, Millicent ; Wright, Sue ; McCredie, Bronwyn ; Chapple, Larelle ; Wee, Marvin ; Loncan, Tiago ; Bradbury, Michael ; Walsh, Kathleen ; Linnenluecke, Martina ; Bohmann, Marc ; Tanewski, George ; Jona, Jonathan ; Berkman, Henk ; Smith, Tom ; Howieson, Bryan ; Beekes, Wendy ; Soderstrom, Naomi. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:56:y:2019:i:c:p:129-150. Full description atA Personal View of the Evolution of the Accounting Professoriate. (2019). Zeff, Stephen A. In: Accounting Perspectives. RePEc:wly:accper:v:18:y:2019:i:3:p:159-185. Full description at Econpapers \|\| Download paper
2019	The effects of non-audit services on auditor independence: An experimental investigation of supervisory board membersâ perceptions. (2019). Quick, Reiner ; Meuwissen, Roger . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:3. Full description at Econpapers \|\| Download paper
2019	Earnings performance measures and CEO turnover: Street versus GAAP earnings. (2019). Livne, Gilad ; Kallunki, Juha-Pekka ; Jarva, Henry. In: Journal of Corporate Finance. RePEc:eee:corfin:v:56:y:2019:i:c:p:249-266. Full description at Econpapers \|\| Download paper
2019	The effect of voluntary clawback adoption on non-GAAP reporting. (2019). Marquardt, Carol ; Lee, Hakyin ; Kyung, Hangsoo. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:175-201. Full description at Econpapers \|\| Download paper
2019	Non-GAAP earnings disclosures around regulation G â The case of âimplicit non-GAAP reportingâ. (2019). Dinh, Tami ; Thielemann, Felix. In: Advances in accounting. RePEc:eee:advacc:v:46:y:2019:i:c:011. Full description at Econpapers \|\| Download paper
2019	The value of academics: Evidence from academic independent director resignations in China. (2019). Tourani-Rad, Alireza ; Garel, Alexandre ; Chen, Jun. In: Journal of Corporate Finance. RePEc:eee:corfin:v:58:y:2019:i:c:p:393-414. Full description at Econpapers \|\| Download paper
2019	Female directors, earnings management, and CEO incentive compensation: UK evidence. (2019). Matar, Ghida ; El-Gammal, Walid ; Harakeh, Mostafa. In: Research in International Business and Finance. RePEc:eee:riibaf:v:50:y:2019:i:c:p:153-170. Full description at Econpapers \|\| Download paper
2019	Dancing With Activists. (2019). Jiang, Wei ; Bebchuk, Lucian ; Keusch, Thomas ; Brav, Alon. In: NBER Working Papers. RePEc:nbr:nberwo:26171. Full description at Econpapers \|\| Download paper
2019	Independent directors, CEO career concerns, and firm innovation: Evidence from China. (2019). Fu, Yishu. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:50:y:2019:i:c:s1062940818305813. Full description at Econpapers \|\| Download paper
2019	Financial market development and firm investment in tax avoidance: Evidence from credit default swap market. (2019). Ryou, Ji Woo ; Lobo, Gerald J ; Hong, Hyun A. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:107:y:2019:i:c:13. Full description at Econpapers \|\| Download paper
2019	Do banks still monitor when there is a market for credit protection?. (2019). Shan, Chenyu ; Winton, Andrew ; Tang, Dragon Yongjun. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300369. Full description at Econpapers \|\| Download paper
2019	The CDS-bond Basis: Negativity Persistence and Limits to Arbitrage. (2019). Dionne, Georges ; Breton, Michele ; Ben-Abdallah, Ramzi ; Guesmi, Sahar. In: Working Papers. RePEc:ris:crcrmw:2019_004. Full description at Econpapers \|\| Download paper
2019	Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems. (2019). Lin, Chen ; Zhao, Xiaofeng ; Wong, Sonia Man-lai ; Firth, Michael. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09501-3. Full description at Econpapers \|\| Download paper
2019	The geographic decentralization of audit firms and audit quality. (2019). Beck, Matthew J ; Hallman, Nicholas ; Gunn, Joshua L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:1:s0165410119300278. Full description at Econpapers \|\| Download paper
2019	Managing the narrative: Investor relations officers and corporate disclosureâ°. (2019). Sharp, Nathan Y ; Clement, Michael B ; Call, Andrew C ; Brown, Lawrence D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:58-79. Full description at Econpapers \|\| Download paper
2019	Production and dissemination of corporate information in social media: A review. (2019). Luo, Yan ; Li, Yutao ; Lei, Lijun. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:29-43. Full description at Econpapers \|\| Download paper
2019	Loss aversion and the zero-earnings discontinuity. (2019). de la Rosa, Leonidas ; Niebuhr, Nikolaj Kirkeby. In: Economics Working Papers. RePEc:aah:aarhec:2019-09. Full description at Econpapers \|\| Download paper
2019	Understanding the ânumbers gameâ. (2019). Karolyi, Stephen ; Ruchti, Thomas G ; Bird, Andrew. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300370. Full description at Econpapers \|\| Download paper
2019	Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry. (2019). Xing, Saipeng ; Song, Liang ; Johnson, Dean ; Li, Ming ; Abedifar, Pejman. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:3:s1815566919301055. Full description at Econpapers \|\| Download paper
2019	Mandatory CSR expenditure and firm performance. (2019). Rahman, Md Lutfur ; Bhattacharyya, Asit . In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:3:s1815566919301043. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2019

Year	Citing document
2019	Loss aversion and the zero-earnings discontinuity. (2019). de la Rosa, Leonidas ; Niebuhr, Nikolaj Kirkeby. In: Economics Working Papers. RePEc:aah:aarhec:2019-09. Full description at Econpapers \|\| Download paper
2019	Do Corporate Governance Ratings Change Investor Expectations? Evidence from Announcements by Institutional Shareholder Services. (2019). Nerino, Marco ; Guest, Paul M. In: Working Papers. RePEc:cbr:cbrwps:wp515. Full description at Econpapers \|\| Download paper
2019	Loan loss accounting and procyclical bank lending: The role of direct regulatory actions. (2019). Wheeler, Barrett P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:2:p:463-495. Full description at Econpapers \|\| Download paper
2019	Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests. (2019). Byzalov, Dmitri ; Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300618. Full description at Econpapers \|\| Download paper
2019	Tax avoidance - are banks any different?. (2019). Muller, Jens ; Gawehn, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:239. Full description at Econpapers \|\| Download paper
2019	Banks and corporate income taxation: A review. (2019). Gawehn, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:247. Full description at Econpapers \|\| Download paper

Recent citations received in 2018

Year	Citing document
2018	. Full description at Econpapers \|\| Download paper
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

Recent citations received in 2017

Year	Citing document
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

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 ; 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

10 most frequent citing series

#	Series	H	Cites
1	Review of Accounting Studies / Springer	7	846
2	Journal of Accounting and Economics / Elsevier	107	819
3	Review of Quantitative Finance and Accounting / Springer	23	606
4	Journal of Corporate Finance / Elsevier	64	584
5	Journal of Business Ethics / Springer	59	483
6	Advances in accounting / Elsevier	5	477
7	Accounting, Organizations and Society / Elsevier	69	414
8	Sustainability / MDPI, Open Access Journal	31	391
9	Journal of Banking & Finance / Elsevier	133	388
10	International Review of Financial Analysis / Elsevier	36	334
11	Journal of Contemporary Accounting and Economics / Elsevier	12	316