Citation analysis for Journal of Accounting and Economics / Elsevier

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

5 Years H

107

Impact Factor

1.23

5 Years IF

1.69

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	0.06	0.08	1.91	0.23	35	35	1147	67	67	31	2	78	18		0		0	0.04
1991	0.14	0.08	0.66	0.08	18	53	572	35	102	51	7	95	8		0	1	0.06	0.04
1992	0.19	0.09	0.59	0.12	23	76	615	45	147	53	10	99	12		0		0	0.04
1993	0.15	0.1	0.87	0.17	21	97	970	83	231	41	6	107	18		0		0	0.05
1994	0.09	0.11	0.76	0.21	27	124	1460	94	325	44	4	113	24		0	1	0.04	0.06
1995	0.67	0.2	1.6	0.5	31	155	1669	248	573	48	32	124	62	86	34.7	4	0.13	0.08
1996	0.72	0.22	1.82	0.58	32	187	1348	340	913	58	42	120	69	135	39.7	15	0.47	0.1
1997	0.35	0.23	1.46	0.54	30	217	1743	316	1229	63	22	134	72	71	22.5	5	0.17	0.1
1998	0.47	0.27	1.6	0.57	14	231	934	369	1598	62	29	141	81	52	14.1		0	0.12
1999	0.61	0.29	1.93	0.7	40	271	1828	523	2122	44	27	134	94	114	21.8	8	0.2	0.14
2000	0.63	0.34	1.65	0.69	35	306	1354	500	2627	54	34	147	101	126	25.2	6	0.17	0.15
2001	0.49	0.36	1.93	0.52	20	326	2459	630	3257	75	37	151	79	296	47	30	1.5	0.16
2002	0.53	0.4	1.38	0.54	17	343	1620	472	3729	55	29	139	75	55	11.7	6	0.35	0.21
2003	2.03	0.41	2.15	1.14	45	388	1751	830	4563	37	75	126	144	187	22.5	31	0.69	0.2
2004	0.82	0.46	1.81	0.94	27	415	1195	750	5316	62	51	157	148	126	16.8	13	0.48	0.21
2005	0.78	0.47	2.37	1.14	26	441	2495	1043	6359	72	56	144	164	151	14.5	18	0.69	0.22
2006	1.47	0.47	2.9	1.61	33	474	1564	1373	7735	53	78	135	218	126	9.2	22	0.67	0.21
2007	1.37	0.42	2.36	1.24	34	508	1099	1193	8932	59	81	148	183	176	14.8	11	0.32	0.19
2008	0.97	0.45	2.81	1.36	42	550	1324	1546	10479	67	65	165	224	211	13.6	17	0.4	0.21
2009	1.08	0.44	2.83	1.48	29	579	901	1635	12115	76	82	162	240	144	8.8	9	0.31	0.21
2010	1.14	0.44	3.81	1.66	36	615	1812	2344	14460	71	81	164	272	468	20	27	0.75	0.18
2011	1.31	0.46	2.91	1.29	44	659	964	1914	16377	65	85	174	224	223	11.7	13	0.3	0.21
2012	1.26	0.47	2.82	1.16	37	696	867	1959	18337	80	101	185	214	255	13	15	0.41	0.19
2013	1.42	0.53	3.92	1.85	38	734	751	2873	21211	81	115	188	348	252	8.8	16	0.42	0.22
2014	1.77	0.55	4.72	2.28	28	762	509	3594	24806	75	133	184	420	246	6.8	14	0.5	0.21
2015	2.08	0.55	4.56	2.48	37	799	350	3639	28446	66	137	183	454	217	6	16	0.43	0.21
2016	1.86	0.56	4.76	2.16	49	848	301	4036	32482	65	121	184	397	219	5.4	17	0.35	0.2
2017	1.24	0.58	4.68	1.86	44	892	144	4176	36659	86	107	189	352	263	6.3	16	0.36	0.21
2018	1.37	0.7	4.93	2.16	43	935	82	4609	41268	93	127	196	423	287	6.2	22	0.51	0.28
2019	1.23	0.88	3.93	1.69	38	973	28	3828	45096	87	107	201	339	353	9.2	22	0.58	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	2005	The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73. Full description at Econpapers \|\| Download paper	785
2	2005	Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197. Full description at Econpapers \|\| Download paper	745
3	2001	Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440. Full description at Econpapers \|\| Download paper	725
4	1985	The effect of bonus schemes on accounting decisions. (1985). Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107. Full description at Econpapers \|\| Download paper	579
5	1997	Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126. Full description at Econpapers \|\| Download paper	542
6	2002	Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400. Full description at Econpapers \|\| Download paper	525
7	1997	The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37. Full description at Econpapers \|\| Download paper	524
8	1981	Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199. Full description at Econpapers \|\| Download paper	522
9	2000	The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51. Full description at Econpapers \|\| Download paper	515
10	1983	Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194. Full description at Econpapers \|\| Download paper	449
11	1995	Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208. Full description at Econpapers \|\| Download paper	432
12	2006	Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370. Full description at Econpapers \|\| Download paper	431
13	2001	Capital markets research in accounting. (2001). KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231. Full description at Econpapers \|\| Download paper	396
14	2001	Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180. Full description at Econpapers \|\| Download paper	390
15	1994	Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. (1994). Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42. Full description at Econpapers \|\| Download paper	373
16	2010	Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401. Full description at Econpapers \|\| Download paper	362
17	1994	Debt covenant violation and manipulation of accruals. (1994). Jiambalvo, James ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176. Full description at Econpapers \|\| Download paper	338
18	2005	The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327. Full description at Econpapers \|\| Download paper	338
19	2003	Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270. Full description at Econpapers \|\| Download paper	332
20	1985	Corporate performance and managerial remuneration : An empirical analysis. (1985). Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42. Full description at Econpapers \|\| Download paper	328
21	1990	Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. (1990). Thomas, Jacob K. ; Bernard, Victor L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340. Full description at Econpapers \|\| Download paper	323
22	1999	The use of equity grants to manage optimal equity incentive levels. (1999). Core, John ; Guay, Wayne . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184. Full description at Econpapers \|\| Download paper	305
23	1989	Firm characteristics and analyst following. (1989). Bhushan, Ravi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274. Full description at Econpapers \|\| Download paper	301
24	2002	Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Fan, Joseph P. H., ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425. Full description at Econpapers \|\| Download paper	300
25	2005	Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128. Full description at Econpapers \|\| Download paper	300
26	2001	Financial accounting information and corporate governance. (2001). Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333. Full description at Econpapers \|\| Download paper	293
27	2001	The relevance of the value-relevance literature for financial accounting standard setting. (2001). Watts, Ross ; Holthausen, Robert W.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75. Full description at Econpapers \|\| Download paper	283
28	2002	Stock options for undiversified executives. (2002). Murphy, Kevin ; Hall, Brian J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42. Full description at Econpapers \|\| Download paper	274
29	2010	The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343. Full description at Econpapers \|\| Download paper	274
30	2010	A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178. Full description at Econpapers \|\| Download paper	267
31	2003	Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386. Full description at Econpapers \|\| Download paper	255
32	1986	Predicting takeover targets : A methodological and empirical analysis. (1986). Palepu, Krishna G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:1:p:3-35. Full description at Econpapers \|\| Download paper	255
33	1991	Executive incentives and the horizon problem : An empirical investigation. (1991). Dechow, Patricia M. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89. Full description at Econpapers \|\| Download paper	252
34	1993	Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. (1993). Gaver, Jennifer J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:125-160. Full description at Econpapers \|\| Download paper	250
35	1997	Changes in the value-relevance of earnings and book values over the past forty years. (1997). Collins, Daniel W. ; Weiss, Ira S. ; Maydew, Edward L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:39-67. Full description at Econpapers \|\| Download paper	247
36	1996	The pricing of discretionary accruals. (1996). Subramanyam, K. R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:249-281. Full description at Econpapers \|\| Download paper	246
37	2001	Empirical research on accounting choice. (2001). Vincent, Linda ; Lys, Thomas Z. ; Fields, Thomas D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307. Full description at Econpapers \|\| Download paper	238
38	2010	On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205. Full description at Econpapers \|\| Download paper	233
39	1986	Information quality and the valuation of new issues. (1986). Titman, Sheridan ; Trueman, Brett. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:2:p:159-172. Full description at Econpapers \|\| Download paper	222
40	2010	Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19. Full description at Econpapers \|\| Download paper	222
41	2001	The relevance of the value relevance literature for financial accounting standard setting: another view. (2001). Barth, Mary E. ; Beaver, William H. ; Landsman, Wayne R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:77-104. Full description at Econpapers \|\| Download paper	220
42	1995	Auditor brand name reputations and industry specializations. (1995). Craswell, Allen T. ; Taylor, Stephen L. ; Francis, Jere R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:20:y:1995:i:3:p:297-322. Full description at Econpapers \|\| Download paper	219
43	2004	Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342. Full description at Econpapers \|\| Download paper	218
44	1998	Underwriting relationships, analysts earnings forecasts and investment recommendations. (1998). Lin, Hsiou-Wei ; McNichols, Maureen F.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:25:y:1998:i:1:p:101-127. Full description at Econpapers \|\| Download paper	218
45	2002	The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Bartov, Eli ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204. Full description at Econpapers \|\| Download paper	211
46	1989	An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. (1989). Collins, Daniel W. ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:143-181. Full description at Econpapers \|\| Download paper	208
47	1995	Managerial ownership, accounting choices, and informativeness of earnings. (1995). Wild, John J. ; Warfield, Terry D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:20:y:1995:i:1:p:61-91. Full description at Econpapers \|\| Download paper	206
48	1985	Executive compensation, management turnover, and firm performance : An empirical investigation. (1985). Coughlan, Anne T. ; Schmidt, Ronald M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:43-66. Full description at Econpapers \|\| Download paper	198
49	1993	Financial performance surrounding CEO turnover. (1993). Zimmerman, Jerold ; Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:273-315. Full description at Econpapers \|\| Download paper	195
50	1996	The capitalization, amortization, and value-relevance of R&D. (1996). Lev, Baruch ; Sougiannis, Theodore . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:21:y:1996:i:1:p:107-138. Full description at Econpapers \|\| Download paper	190

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

#	Year	Title	Cited
1	2005	The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73. Full description at Econpapers \|\| Download paper	198
2	2005	Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197. Full description at Econpapers \|\| Download paper	185
3	2001	Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440. Full description at Econpapers \|\| Download paper	169
4	2006	Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370. Full description at Econpapers \|\| Download paper	139
5	2002	Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400. Full description at Econpapers \|\| Download paper	113
6	2010	Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401. Full description at Econpapers \|\| Download paper	111
7	1997	Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126. Full description at Econpapers \|\| Download paper	92
8	2010	A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178. Full description at Econpapers \|\| Download paper	92
9	2010	The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343. Full description at Econpapers \|\| Download paper	90
10	2010	Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19. Full description at Econpapers \|\| Download paper	88
11	2009	How does financial reporting quality relate to investment efficiency?. (2009). Hilary, Gilles ; Biddle, Gary C. ; Verdi, Rodrigo S.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:112-131. Full description at Econpapers \|\| Download paper	87
12	1981	Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199. Full description at Econpapers \|\| Download paper	85
13	1983	Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194. Full description at Econpapers \|\| Download paper	79
14	2005	The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327. Full description at Econpapers \|\| Download paper	77
15	1997	The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37. Full description at Econpapers \|\| Download paper	76
16	1985	The effect of bonus schemes on accounting decisions. (1985). Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107. Full description at Econpapers \|\| Download paper	75
17	2003	Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386. Full description at Econpapers \|\| Download paper	72
18	2008	Annual report readability, current earnings, and earnings persistence. (2008). li, feng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:221-247. Full description at Econpapers \|\| Download paper	71
19	2000	The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51. Full description at Econpapers \|\| Download paper	69
20	2001	Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180. Full description at Econpapers \|\| Download paper	68
21	2014	A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326. Full description at Econpapers \|\| Download paper	64
22	2002	Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Fan, Joseph P. H., ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425. Full description at Econpapers \|\| Download paper	64
23	1999	The use of equity grants to manage optimal equity incentive levels. (1999). Core, John ; Guay, Wayne . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184. Full description at Econpapers \|\| Download paper	63
24	2005	Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128. Full description at Econpapers \|\| Download paper	62
25	2003	Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270. Full description at Econpapers \|\| Download paper	60
26	2011	The quality of accounting information in politically connected firms. (2011). Parsley, David ; Faccio, Mara ; Chaney, Paul K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:58-76. Full description at Econpapers \|\| Download paper	57
27	2011	Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Ng, Anthony C. ; Srinidhi, Bin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338. Full description at Econpapers \|\| Download paper	57
28	2011	The quality of accounting information in politically connected firms. (2011). Parsley, David ; Faccio, Mara ; Chaney, Paul K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1:p:58-76. Full description at Econpapers \|\| Download paper	57
29	1994	Debt covenant violation and manipulation of accruals. (1994). Jiambalvo, James ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176. Full description at Econpapers \|\| Download paper	56
30	1994	Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. (1994). Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42. Full description at Econpapers \|\| Download paper	54
31	2001	Capital markets research in accounting. (2001). KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231. Full description at Econpapers \|\| Download paper	51
32	2001	Financial accounting information and corporate governance. (2001). Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333. Full description at Econpapers \|\| Download paper	48
33	2009	Estimation and empirical properties of a firm-year measure of accounting conservatism. (2009). Khan, Mozaffar ; Watts, Ross L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:132-150. Full description at Econpapers \|\| Download paper	46
34	2013	Mandatory IFRS reporting and changes in enforcement. (2013). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:147-177. Full description at Econpapers \|\| Download paper	45
35	1989	Firm characteristics and analyst following. (1989). Bhushan, Ravi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274. Full description at Econpapers \|\| Download paper	45
36	1995	Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208. Full description at Econpapers \|\| Download paper	44
37	1999	Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects. (1999). Thomas, Shawn ; Ahmed, Anwer S. ; Takeda, Carolyn. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:1:p:1-25. Full description at Econpapers \|\| Download paper	43
38	2006	The effects of corporate governance on firms credit ratings. (2006). Collins, Daniel W. ; LaFond, Ryan ; Ashbaugh-Skaife, Hollis. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:203-243. Full description at Econpapers \|\| Download paper	43
39	2008	State ownership, the institutional environment, and auditor choice: Evidence from China. (2008). Xia, Lijun ; Wong, T. J. ; Wang, Qian. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:46:y:2008:i:1:p:112-134. Full description at Econpapers \|\| Download paper	42
40	2004	Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342. Full description at Econpapers \|\| Download paper	41
41	2010	On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205. Full description at Econpapers \|\| Download paper	41
42	1991	Executive incentives and the horizon problem : An empirical investigation. (1991). Dechow, Patricia M. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89. Full description at Econpapers \|\| Download paper	39
43	2002	The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Bartov, Eli ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204. Full description at Econpapers \|\| Download paper	39
44	2010	The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234. Full description at Econpapers \|\| Download paper	38
45	2014	Financial accounting in the banking industry: A review of the empirical literature. (2014). Beatty, Anne ; Liao, Scott. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:339-383. Full description at Econpapers \|\| Download paper	37
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47	2012	Globalizing the boardroomâThe effects of foreign directors on corporate governance and firm performance. (2012). masulis, ronald ; Wang, Cong ; Xie, Fei. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:3:p:527-554. Full description at Econpapers \|\| Download paper	36
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49	2014	Have capital market anomalies attenuated in the recent era of high liquidity and trading activity?. (2014). Subrahmanyam, Avanidhar ; Chordia, Tarun ; Tong, Qing. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:41-58. Full description at Econpapers \|\| Download paper	35
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Citing documents used to compute impact factor: 107

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2019	An analyst by any other surname: Surname favorability and market reaction to analyst forecasts. (2019). Lim, Sonya S ; Kumar, Alok ; Jung, Jay Heon ; Yoo, Choong-Yuel . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:2:p:306-335. Full description at Econpapers \|\| Download paper
2019	Some borrowers are more equal than others: bank funding shocks and credit reallocation. (2019). Schepens, Glenn ; Ongena, Steven ; Mulier, Klaas ; Dewachter, Hans ; De Jonghe, Olivier. In: Working Paper Series. RePEc:ecb:ecbwps:20192230. 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	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	Disclosure incentives when competing firms have common ownership. (2019). Shroff, Nemit ; Sani, Jalal ; Park, Jihwon ; White, Hal . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:2:p:387-415. Full description at Econpapers \|\| Download paper
2019	Intra-industry information transfers: evidence from changes in implied volatility around earnings announcements. (2019). Zheng, Yue ; Kim, Heedong ; Hann, Rebecca N. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:3:d:10.1007_s11142-019-9487-1. 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	The role of financial reporting in resolving uncertainty about corporate investment opportunities. (2019). Ferracuti, Elia ; Stubben, Stephen R. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300436. Full description at Econpapers \|\| Download paper
2019	Real earnings management and loan contract terms. (2019). Xu, Alice Liang ; Walsh, Eamonn ; Pappas, Kostas. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:4:p:373-401. 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	Strategic reactions in corporate tax planning. (2019). Armstrong, Christopher S ; Kepler, John D ; Glaeser, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:1:s0165410119300187. Full description at Econpapers \|\| Download paper
2019	Accounting quality and the transmission of monetary policy. (2019). Armstrong, Christopher S ; Kepler, John D ; Glaeser, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300606. Full description at Econpapers \|\| Download paper
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2019	Foreign competition for shares and the pricing of information asymmetry: Evidence from equity market liberalization. (2019). Verrecchia, Robert E ; Vashishtha, Rahul ; Balakrishnan, Karthik . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:80-97. Full description at Econpapers \|\| Download paper
2019	Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature. (2019). Gray, Sidney J ; Ivanova, Mariya N ; Hellman, Niclas. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:1:p:42-91. Full description at Econpapers \|\| Download paper
2019	Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence. (2019). Sellhorn, Thorsten ; Hombach, Katharina. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:71:y:2019:i:2:d:10.1007_s41464-018-0065-z. Full description at Econpapers \|\| Download paper
2019	Developing a hierarchical system for energy corporate risk factors based on textual risk disclosures. (2019). Wenli, Guo ; Wei, LU ; Sun, Xiaolei ; Zhu, Xiaoqian. In: Energy Economics. RePEc:eee:eneeco:v:80:y:2019:i:c:p:452-460. Full description at Econpapers \|\| Download paper
2019	Bank risk aggregation with forward-looking textual risk disclosures. (2019). Zhu, Xiaoqian ; Li, Jianping ; Wenli, Guo ; Wei, LU. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:50:y:2019:i:c:s1062940818306168. 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	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	Twitter and social accountability: Reactions to the Panama Papers. (2019). Saxton, Greg ; Neu, Dean ; Everett, Jeffery ; Rahaman, Abu. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:61:y:2019:i:c:p:38-53. 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	A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks. (2019). Arif, Salman ; Yohn, Teri Lombardi ; Schroeder, Joseph H ; Marshall, Nathan T. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:1:s0165410118301228. Full description at Econpapers \|\| Download paper
2019	Linked balance sheet presentation. (2019). Koonce, Lisa ; White, Brian J ; Leitter, Zheng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:1:s0165410119300321. 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	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
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2019	Does the large amount of information in corporate disclosures hinder or enhance price discovery in the capital market?. (2019). Suwanyangyuan, Nattavut ; NOVAK, Jiri ; Hrazdil, Karel ; Chung, Dennis Y. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:1:p:36-52. Full description at Econpapers \|\| Download paper
2019	Different time, different tone: Company life cycle. (2019). Weintrop, Joseph ; Hossain, Mahmud ; Bakarich, Kathleen M. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:1:p:69-86. 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	Categorization of Whistleblowers Using the Whistleblowing Triangle. (2019). Arroyo, Paulina ; Smaili, Nadia. In: Journal of Business Ethics. RePEc:kap:jbuset:v:157:y:2019:i:1:d:10.1007_s10551-017-3663-7. Full description at Econpapers \|\| Download paper
2019	Business Education of CEO-CFO and Annual Report Readability. (2019). Du, Ruixue ; Liu, Zhenfeng ; Zhang, YU ; Tuo, Ling. In: Review of Economics & Finance. RePEc:bap:journl:190302. Full description at Econpapers \|\| Download paper
2019	Mandating the Sustainability Disclosure in Annual ReportsâEvidence from the United Kingdom. (2019). Rotzel, Peter ; Hummel, Katrin. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:71:y:2019:i:2:d:10.1007_s41464-019-00069-8. Full description at Econpapers \|\| Download paper
2019	Market sentiment and firm investment decision-making. (2019). Uddin, Moshfique ; Lu, Qinye ; Adomako, Samuel ; Amankwah-Amoah, Joseph ; Lartey, Theophilus ; Danso, Albert. In: International Review of Financial Analysis. RePEc:eee:finana:v:66:y:2019:i:c:s105752191830766x. Full description at Econpapers \|\| Download paper
2019	Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism. (2019). Zhou, Tingyu ; Hegde, Shantaram. In: Journal of Business Ethics. RePEc:kap:jbuset:v:160:y:2019:i:2:d:10.1007_s10551-018-3848-8. Full description at Econpapers \|\| Download paper
2019	The association between fair value measurements and banks discretionary accounting choices11I thank Roger Graham (editor) and two anonymous reviewers for the suggestions and guidance that substantiall. (2019). Xu, Xiaolu. In: Advances in accounting. RePEc:eee:advacc:v:44:y:2019:i:c:p:108-120. 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	Legal institutions and fragile financial markets. (2019). Chung, Huimin ; Chiu, Junmao. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:93:y:2019:i:c:p:277-298. Full description at Econpapers \|\| Download paper
2019	EFFECT OF CORPORATE GOVERNANCE RULES ON VOLUNTARY DISCLOSURE IN JORDANIAN CORPORATIONS LISTED WITH THE AMMAN STOCK EXCHANGE (ASE): (AN EMPIRICAL STUDY). (2019). Al-Nimer, Munther . In: Studies in Business and Economics. RePEc:blg:journl:v:14:y:2019:i:1:p:154-168. Full description at Econpapers \|\| Download paper
2019	Corporate Social Responsibility Practices in China: Trends, Context, and Impact on Company Performance. (2019). Li, Kun ; Cheng, Weiquan ; Khalili, Nasrin R. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:2:p:354-:d:196967. Full description at Econpapers \|\| Download paper
2019	Supply Contract Design with Asymmetric Corporate Social Responsibility Cost Information in Service Supply Chain. (2019). Wang, DI ; Yan, Xiaoyu ; Wei, Wanying ; Liu, Weihua. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:5:p:1408-:d:211649. Full description at Econpapers \|\| Download paper
2019	Do women managers keep firms out of trouble? Evidence from corporate litigation and policies. (2019). Malm, James ; Agrawal, Anup ; Adhikari, Binay K. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:202-225. Full description at Econpapers \|\| Download paper
2019	Voluntary Disclosure and Market Valuation of Sustainability Reports in Korea: The Case of Chaebols. (2019). Cho, Na-Eun ; Lee, Sejoong. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:13:p:3577-:d:243947. Full description at Econpapers \|\| Download paper
2019	Do multiple large shareholders reduce agency problems in state-controlled listed firms? Evidence from China. (2019). Wang, Lihong ; Lin, Sen ; Huyghebaert, Nancy ; Chen, Fengqin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:57:y:2019:i:c:s0927538x19301805. 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	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
2019	What drives bank coverage ratios: Evidence from the euro area. (2019). Neugebauer, Katja ; Carletti, Elena ; Bruno, Brunella ; Alessi, Lucia. In: Working Papers. RePEc:jrs:wpaper:201914. 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
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	Exploring PCAOB inspection results for audit firms headquartered outside of the US. (2019). Schenck, Kristy ; Flasher, Renee. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951818300442. Full description at Econpapers \|\| Download paper
2019	Accounting for Sustainable Finance: Does Fair value Accounting Fit for Long-term Investing in Equity?. (2019). Palea, Vera. In: Department of Economics and Statistics Cognetti de Martiis. Working Papers. RePEc:uto:dipeco:201912. 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	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	Is the fox guarding the henhouse? Bankers in the Federal Reserve, bank leverage and risk-shifting. (2019). Hagendorff, Jens ; Armitage, Seth ; Lim, Ivan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:58:y:2019:i:c:p:478-504. Full description at Econpapers \|\| Download paper
2019	Can short selling activity predict the future returns of non-shortable peer firms?. (2019). Chi, Yanzhe ; Hu, Ting. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:53:y:2019:i:c:p:165-185. Full description at Econpapers \|\| Download paper
2019	Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence. (2019). Muoz-Izquierdo, Nora ; Pascual-Ezama, David ; Segovia-Vargas, Maria-Jesus ; Maria-del-Mar Camacho-MiÃ±ano, . In: International Journal of Financial Studies. RePEc:gam:jijfss:v:7:y:2019:i:2:p:20-:d:220886. Full description at Econpapers \|\| Download paper
2019	Does short-selling threat discipline managers in mergers and acquisitions decisions?. (2019). Lin, Tse-Chun ; Ma, Xiaorong ; Chang, Eric C. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:1:s0165410118301241. Full description at Econpapers \|\| Download paper
2019	Measuring tax complexity across countries: A survey study on MNCs. (2019). Sureth, Caren ; Sturm, Susann ; Schanz, Deborah ; Hoppe, Thomas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:245. Full description at Econpapers \|\| Download paper
2019	The interaction of quantity and quality of finance: Did it make industries more resilient to the recent global financial crisis?. (2019). Mirzaei, Ali ; Grosse, Robert . In: International Review of Economics & Finance. RePEc:eee:reveco:v:64:y:2019:i:c:p:493-512. Full description at Econpapers \|\| Download paper
2019	Family Ownership and Antitrust Violations. (2019). Marzano, Riccardo ; Amore, Mario Daniele. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:14018. Full description at Econpapers \|\| Download paper
2019	The labor market for directors and externalities in corporate governance: Evidence from the international labor market. (2019). Lel, Ugur ; Miller, Darius. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:1:s016541011830123x. Full description at Econpapers \|\| Download paper
2019	Essays on reporting and information processing. (2019). de Kok, Ties. In: Other publications TiSEM. RePEc:tiu:tiutis:468fd12b-19c0-4c7b-a33a-6813c55ce950. Full description at Econpapers \|\| Download paper
2019	Who likes jargon? The joint effect of jargon type and industry knowledge on investorsâ judgments. (2019). Yoo, G-Song ; WANG, ELAINE YING ; Tan, Hun-Tong . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:2:p:416-437. 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	Multi-method evidence on investorsâ reactions to managersâ self-inclusive language. (2019). Loftus, Serena ; Chen, Zhenhua. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:79:y:2019:i:c:s0361368219300662. Full description at Econpapers \|\| Download paper
2019	Reaction of the credit default swap market to the release of periodic financial reports. (2019). Nasiri, Maryam Akbari ; Mishra, Sagarika ; Narayan, Paresh Kumar. In: International Review of Financial Analysis. RePEc:eee:finana:v:65:y:2019:i:c:s1057521918306872. Full description at Econpapers \|\| Download paper
2019	Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?. (2019). Gray, Sidney J ; Wijayana, Singgih. In: Management International Review. RePEc:spr:manint:v:59:y:2019:i:2:d:10.1007_s11575-018-0371-1. Full description at Econpapers \|\| Download paper
2019	Strangers on the board: The impact of board internationalization on earnings management of Nordic firms. (2019). Hooghiemstra, Reggy ; Randoy, Trond ; Oxelheim, Lars ; Hermes, Niels. In: International Business Review. RePEc:eee:iburev:v:28:y:2019:i:1:p:119-134. Full description at Econpapers \|\| Download paper
2019	The effect of language on economic behavior: Examining the causal link between future tense and time preference in the lab. (2019). Riyanto, Yohanes E ; He, Tai-Sen ; Chen, Josie I. In: European Economic Review. RePEc:eee:eecrev:v:120:y:2019:i:c:s001429211930159x. Full description at Econpapers \|\| Download paper
2019	Informal institutions and managersâ earnings management choices: Evidence from IFRS-adopting countries. (2019). Zakaria, Idlan ; Alshehabi, Ahmad ; Halabi, Hussein. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:3:s1815566918301309. Full description at Econpapers \|\| Download paper
2019	Can European banks country-by-country reports reveal profit shifting? An analysis of the information content of EU banks disclosures. (2019). Dutt, Verena ; Voget, Johannes ; Vay, Heiko ; Nicolay, Katharina. In: ZEW Discussion Papers. RePEc:zbw:zewdip:19042. 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
2019	Women on boards and bank earnings management: From zero to hero. (2019). Zhou, Yue ; Zhang, Xuezhi ; Jiang, Yuxiang ; Fan, Yaoyao. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:107:y:2019:i:c:16. Full description at Econpapers \|\| Download paper
2019	The Implementation of the IFRS 9 in Banking Industry. (2019). Paget-Blanc, Eric ; Lejard, Christophe ; Casta, Jean-Franois. In: Post-Print. RePEc:hal:journl:hal-02405140. Full description at Econpapers \|\| Download paper
2019	Implementation of internal controls and the sustainability of SMEs in Harare in Zimbabwe. (2019). Tengeh, Robertson K ; Bure, Makomborero. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:7:y:2019:i:1:p:201-218. 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
2019
2019	Systemic risk and competition revisited. (2019). Silva-Buston, Consuelo. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:101:y:2019:i:c:p:188-205. Full description at Econpapers \|\| Download paper
2019	Corporate Ownership and Managerial Turnover in China and Eastern Europe: A Comparative Meta-Analysis. (2019). Iwasaki, Ichiro ; Mizobata, Satoshi ; Ma, Xinxin. In: CEI Working Paper Series. RePEc:hit:hitcei:2019-1. Full description at Econpapers \|\| Download paper
2019	Can organizational identification mitigate the CEO horizon problem?. (2019). Kuang, Yu Flora ; Jiang, Like ; Abernethy, Margaret A. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:78:y:2019:i:c:s0361368219300431. Full description at Econpapers \|\| Download paper
2019	A contextual analysis of the impact of managerial expectations on asymmetric cost behavior. (2019). Chen, Jason V ; Lehavy, Reuven ; Kama, Itay. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:2:d:10.1007_s11142-019-09491-2. Full description at Econpapers \|\| Download paper
2019	Merger and acquisition research in the Asia-Pacific region: A review of the evidence and future directions. (2019). faff, robert ; Shams, Syed ; Prasadh, Shyaam. In: Research in International Business and Finance. RePEc:eee:riibaf:v:50:y:2019:i:c:p:267-278. 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	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	Board-CEO friendship ties and firm value: Evidence from US firms. (2019). Fan, Yaoyao ; MacRae, Claire ; King, Timothy ; Boateng, Agyenim. In: International Review of Financial Analysis. RePEc:eee:finana:v:65:y:2019:i:c:s105752191930078x. Full description at Econpapers \|\| Download paper
2019	Mandated Financial Reporting and Corporate Innovation. (2019). Leuz, Christian ; Breuer, Matthias ; Vanhaverbeke, Steven. In: NBER Working Papers. RePEc:nbr:nberwo:26291. Full description at Econpapers \|\| Download paper
2019	Benign neglect of covenant violations: Blissful banking or ignorant monitoring?. (2019). Koetter, Michael ; Colonnello, Stefano ; Stieglitz, Moritz. In: IWH Discussion Papers. RePEc:zbw:iwhdps:32019. Full description at Econpapers \|\| Download paper
2019	Debt Renegotiation and the Design of Financial Contracts. (2019). Godlewski, Christophe. In: Journal of Financial Services Research. RePEc:kap:jfsres:v:55:y:2019:i:2:d:10.1007_s10693-019-00311-x. Full description at Econpapers \|\| Download paper
2019	Institutional investors and loan dynamics: Evidence from loan renegotiations. (2019). Wald, John K ; Nguyen, CA ; Beyhaghi, Mehdi. In: Journal of Corporate Finance. RePEc:eee:corfin:v:56:y:2019:i:c:p:482-505. Full description at Econpapers \|\| Download paper
2019	How legal and institutional environments shape the private debt renegotiation process?. (2019). Godlewski, Christophe. In: Working Papers of LaRGE Research Center. RePEc:lar:wpaper:2019-08. Full description at Econpapers \|\| Download paper
2019	Political Uncertainty and the Choice of Debt Sources. (2019). Ebrahim, M. Shahid ; Zhong, Rui ; Bouslimi, Lobna ; Ben-Nasr, Hamdi. In: Working Papers. RePEc:dur:durham:2019_08. 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	Portfolio performance manipulation in collateralized loan obligations. (2019). Vasvari, Florin P ; Loumioti, Maria. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:2:p:438-462. Full description at Econpapers \|\| Download paper
2019	Voluntary and mandatory disclosures: Do managers view them as substitutes?. (2019). Noh, Suzie ; Weber, Joseph P ; So, Eric C. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:1:s0165410119300382. Full description at Econpapers \|\| Download paper
2019	Incentives for research agents and performance-vested equity-based compensation. (2019). Shan, Yaping . In: Journal of Economic Dynamics and Control. RePEc:eee:dyncon:v:102:y:2019:i:c:p:44-69. Full description at Econpapers \|\| Download paper
2019	The role of executive cash bonuses in providing individual and team incentives. (2019). Tsui, David ; Kepler, John D ; Guay, Wayne R. In: Journal of Financial Economics. RePEc:eee:jfinec:v:133:y:2019:i:2:p:441-471. Full description at Econpapers \|\| Download paper
2019	Problems and Prospects of Development of the Oil Exchange Market in the Russian Federation. (2019). Volkova, Maria V ; Maramygin, Maksim S ; Kuznetsov, Nikolay V ; Kharlamova, Elena Y ; Ponkratov, Vadim V ; Vasiljeva, Marina V. In: International Journal of Energy Economics and Policy. RePEc:eco:journ2:2019-03-9. Full description at Econpapers \|\| Download paper
2019	A Forensic Examination of Chinas National Accounts. (2019). Song, Zheng ; Hsieh, Chang-Tai ; Chen, Xilu. In: NBER Working Papers. RePEc:nbr:nberwo:25754. 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	Information quality choice and information disclosure in oligopoly. (2019). Gong, Yaxian. In: Research in Economics. RePEc:eee:reecon:v:73:y:2019:i:3:p:216-224. Full description at Econpapers \|\| Download paper
2019	Ring-fencing digital corporations: Investor reaction to the European Commissions digital tax proposals. (2019). Ludwig, Christopher ; Spengel, Christoph ; Klein, Daniel. In: ZEW Discussion Papers. RePEc:zbw:zewdip:19050. Full description at Econpapers \|\| Download paper
2019	Ring-fencing Digital Corporations: Investor Reaction to the European Commissionâs Digital Tax Proposals. (2019). Ludwig, Christopher ; Spengel, Christoph ; Klein, Daniel. In: EconPol Working Paper. RePEc:ces:econwp:_36. Full description at Econpapers \|\| Download paper
2019	Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions. (2019). Ludwig, Christopher ; Dutt, Verena ; Voget, Johannes ; Vay, Heiko ; Nicolay, Katharina. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:26:y:2019:i:6:d:10.1007_s10797-019-09575-4. Full description at Econpapers \|\| Download paper
2019
2019	How do restatements affect outside directors and boards? A review of the literature. (2019). Street, Daniel A ; Hermanson, Dana R. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:19-46. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2019

Year	Citing document
2019	Political Uncertainty and the Choice of Debt Sources. (2019). Ebrahim, M. Shahid ; Zhong, Rui ; Bouslimi, Lobna ; Ben-Nasr, Hamdi. In: Working Papers. RePEc:dur:durham:2019_08. Full description at Econpapers \|\| Download paper
2019	Discretionary loan loss provisions and market discipline. (2019). Le Quang, GaÃÂ«tan. In: Economics Bulletin. RePEc:ebl:ecbull:eb-19-00679. Full description at Econpapers \|\| Download paper
2019	Are shareholders gender neutral? Evidence from say on pay. (2019). Yu, Chia-Feng ; Karpaviius, Sigitas ; Canil, Jean. In: Journal of Corporate Finance. RePEc:eee:corfin:v:58:y:2019:i:c:p:169-186. 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	The role of financial reporting in resolving uncertainty about corporate investment opportunities. (2019). Ferracuti, Elia ; Stubben, Stephen R. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300436. Full description at Econpapers \|\| Download paper
2019	Accounting quality and the transmission of monetary policy. (2019). Armstrong, Christopher S ; Kepler, John D ; Glaeser, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300606. 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	Exploring PCAOB inspection results for audit firms headquartered outside of the US. (2019). Schenck, Kristy ; Flasher, Renee. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951818300442. Full description at Econpapers \|\| Download paper
2019	Economic policy uncertainty: A literature review. (2019). Algharabali, Barrak Ghanim ; Al-Thaqeb, Saud Asaad. In: The Journal of Economic Asymmetries. RePEc:eee:joecas:v:20:y:2019:i:c:s1703494919300726. 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	What drives bank coverage ratios: Evidence from the euro area. (2019). Neugebauer, Katja ; Carletti, Elena ; Bruno, Brunella ; Alessi, Lucia. In: Working Papers. RePEc:jrs:wpaper:201914. Full description at Econpapers \|\| Download paper
2019	. Full description at Econpapers \|\| Download paper
2019	Institutional Investor Attention and Firm Disclosure. (2019). Sutherland, Andrew ; Core, John ; Abramova, Inna. In: MPRA Paper. RePEc:pra:mprapa:93665. Full description at Econpapers \|\| Download paper
2019	Insolvency Regimes and Firms Default Risk Under Economic Uncertainty and Shocks. (2019). Mohapatra, Sanket ; Gopalakrishnan, Balagopal. In: MPRA Paper. RePEc:pra:mprapa:96283. Full description at Econpapers \|\| Download paper
2019	Diversified Syndicate Structure and Loan Spreads for Non-U.S. Firms. (2019). Mohapatra, Sanket ; Gopalakrishnan, Balagopal. In: MPRA Paper. RePEc:pra:mprapa:96297. Full description at Econpapers \|\| Download paper
2019	Corporate Tax Cuts and Economic Growth. (2019). Suzuki, Keishun. In: MPRA Paper. RePEc:pra:mprapa:97829. Full description at Econpapers \|\| Download paper
2019	Changes in analystsâ stock recommendations following regulatory action against their brokerage. (2019). Wong, Paul A ; Sharp, Nathan Y ; Call, Andrew C. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09506-y. Full description at Econpapers \|\| Download paper
2019	Measuring tax complexity across countries: A survey study on MNCs. (2019). Sureth, Caren ; Sturm, Susann ; Schanz, Deborah ; Hoppe, Thomas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:245. Full description at Econpapers \|\| Download paper

Recent citations received in 2018

Year	Citing document
2018	External Credit Ratings and Bank Lending. (2018). Cahn, Christophe ; Salvade, Federica ; Girotti, Mattia. In: Working papers. RePEc:bfr:banfra:691. Full description at Econpapers \|\| Download paper
2018	Twenty Years of Accounting and Finance Research on the Chinese Capital Market. (2018). Han, Jianlei ; Shi, Jing ; Pan, Zheyao ; He, Jing. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:576-599. Full description at Econpapers \|\| Download paper
2018	Directions To Improve The Effectiveness Of Russiaâs Energy Export Policy. (2018). Osipov, Gennady ; Mikhayluk, Oksana ; Semin, Alexander ; Gnatyuk, Maxim ; Chizhevskaya, Elena ; Karepova, Svetlana. In: International Journal of Energy Economics and Policy. RePEc:eco:journ2:2018-06-29. 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	âU.S. worldwide taxation and domestic mergers and acquisitionsâ a discussionâ°. (2018). Chen, Novia X ; Shevlin, Terry. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:439-447. Full description at Econpapers \|\| Download paper
2018	Discussion of âManaging reputation: Evidence from biographies of corporate directorsâ°. (2018). Miller, Darius. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:470-475. 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	Societal trust and open innovation. (2018). Brockman, Paul ; Zhong, Rong ; Khurana, Inder K. In: Research Policy. RePEc:eee:respol:v:47:y:2018:i:10:p:2048-2065. Full description at Econpapers \|\| Download paper
2018	FDI Spillovers on Corporate Social Responsibility: The Channel of Labor Mobility. (2018). Zhang, YI ; Liu, Chun ; Shang, Qianqian. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:11:p:4265-:d:183734. Full description at Econpapers \|\| Download paper
2018	Intentions behind disclosure to promote trust under short-termism: An experimental study. (2018). Kamijo, Yoshio ; Taguchi, Satoshi. In: Working Papers. RePEc:kch:wpaper:sdes-2018-8. Full description at Econpapers \|\| Download paper
2018	Learning about Competitors: Evidence from SME Lending. (2018). Sutherland, Andrew ; Darmouni, Olivier. In: MPRA Paper. RePEc:pra:mprapa:93668. Full description at Econpapers \|\| Download paper
2018	Economics of Voluntary Information Sharing. (2018). Sutherland, Andrew ; Sturgess, Jason ; Liberti, Jose. In: MPRA Paper. RePEc:pra:mprapa:93673. Full description at Econpapers \|\| Download paper
2018	Economics of Voluntary Information Sharing. (2018). Sutherland, Andrew ; Sturgess, Jason ; Liberti, Jose. In: Working Papers. RePEc:qmw:qmwecw:869. Full description at Econpapers \|\| Download paper
2018	Implications of corporate governance on financial performance: an analytical review of governance and social reporting reforms in India. (2018). Goel, Puneeta . In: Asian Journal of Sustainability and Social Responsibility. RePEc:spr:ajossr:v:3:y:2018:i:1:d:10.1186_s41180-018-0020-4. Full description at Econpapers \|\| Download paper
2018	Accounting research in China: commemorating the 40th anniversary of reform and opening up. (2018). Zhong, Kai ; Ye, Kangtao ; Wang, Huacheng. In: Frontiers of Business Research in China. RePEc:spr:fobric:v:12:y:2018:i:1:d:10.1186_s11782-018-0046-6. Full description at Econpapers \|\| Download paper
2018	Information transfer and conference calls. (2018). Brochet, Francois ; Lerman, Alina ; Kolev, Kalin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9444-4. Full description at Econpapers \|\| Download paper
2018	Between mandatory and voluntary: non-financial reporting by German companies. (2018). Hobelsberger, Christine ; Dietsche, Christian ; Hoffmann, Esther . In: NachhaltigkeitsManagementForum \| Sustainability Management Forum. RePEc:spr:sumafo:v:26:y:2018:i:1:d:10.1007_s00550-018-0479-6. Full description at Econpapers \|\| Download paper
2018	Need to Know? On Information Systems in Firms. (2018). Karamychev, Vladimir ; Swank, Otto ; Delfgaauw, Josse ; Bijkerk, Suzanne. In: Tinbergen Institute Discussion Papers. RePEc:tin:wpaper:20180091. 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	The impact of labor mobility restrictions on managerial actions: Evidence from the mutual fund industry. (2018). Kempf, Alexander ; Hendriock, Mario ; Cici, Gjergji. In: CFR Working Papers. RePEc:zbw:cfrwps:1801. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document
2017	Does the Public Disclosure of the SECs Oversight Actions Matter?. (2017). Duro, Miguel ; Ormazabal, Gaizka ; Heese, Jonas. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12145. Full description at Econpapers \|\| Download paper
2017	Languages and corporate savings behavior. (2017). Chen, Shimin ; Ni, Serene ; Zhang, Frank ; Cronqvist, Henrik. In: Journal of Corporate Finance. RePEc:eee:corfin:v:46:y:2017:i:c:p:320-341. Full description at Econpapers \|\| Download paper
2017	Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?. (2017). Fung, Simon Yu Kit ; Zhu, Xindong ; Raman, K K ; Yu, Simon. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:1:p:15-36. Full description at Econpapers \|\| Download paper
2017	Discussion of âWhen does the peer information environment matter?â. (2017). Matsumoto, Dawn A ; Shaikh, Sarah. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:215-220. Full description at Econpapers \|\| Download paper
2017	Discussion of âthe evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocationâ. (2017). Miller, Gregory S. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:246-252. Full description at Econpapers \|\| Download paper
2017	Commercial lending concentration and bank expertise: Evidence from borrower financial statements. (2017). Sutherland, Andrew ; Minnis, Michael ; Berger, Philip G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:253-277. Full description at Econpapers \|\| Download paper
2017	The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. (2017). Christensen, Hans B ; Maffett, Mark ; Liu, Lisa Yao ; Floyd, Eric. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:284-304. Full description at Econpapers \|\| Download paper
2017	Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017). (2017). Glaeser, Stephen ; Guay, Wayne R. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:305-312. Full description at Econpapers \|\| Download paper
2017	Borrower private information covenants and loan contract monitoring. (2017). CARRIZOSA, RICHARD ; Ryan, Stephen G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:313-339. Full description at Econpapers \|\| Download paper
2017	Discussion of âBorrower private information covenants and loan contract monitoringâ. (2017). Nikolaev, Valeri V. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:340-345. Full description at Econpapers \|\| Download paper
2017	Discussion: Do common inherited beliefs and values influence CEO pay?. (2017). Cohen, Lauren. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:368-370. Full description at Econpapers \|\| Download paper
2017	Are corporate inversions good for shareholders?. (2017). Levine, Oliver ; Glover, Brent ; Babkin, Anton. In: Journal of Financial Economics. RePEc:eee:jfinec:v:126:y:2017:i:2:p:227-251. Full description at Econpapers \|\| Download paper
2017	Corporate Governance and Climate Change Reporting in Malaysia. (2017). Omar, Nor Bahiyah ; Amran, Azlan. In: International Journal of Academic Research in Business and Social Sciences. RePEc:hur:ijarbs:v:7:y:2017:i:12:p:222-240. Full description at Econpapers \|\| Download paper
2017	Bank Loan Loss Provisions, Investor Protection and the Macroeconomy. (2017). Ozili, Peterson K. In: MPRA Paper. RePEc:pra:mprapa:80147. Full description at Econpapers \|\| Download paper
2017	Shareholder activism and voluntary disclosure. (2017). Bourveau, Thomas ; Schoenfeld, Jordan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0. Full description at Econpapers \|\| Download paper
2017	Do connections with buy-side analysts inform sell-side analyst research?. (2017). Yang, Yanhua Sunny ; Shane, Philip B ; Cici, Gjergji. In: CFR Working Papers. RePEc:zbw:cfrwps:1704. Full description at Econpapers \|\| Download paper

Recent citations received in 2016

Year	Citing document
2016	Do changes in the SG&A ratio provide different information about changes in future earnings, analyst forecast revisions, and stock returns under different circumstances?. (2016). Johnson, Scott E. In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:90-98. Full description at Econpapers \|\| Download paper
2016	Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions. (2016). el Ghoul, Sadok ; Pittman, Jeffrey ; Guedhami, Omrane. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:54:y:2016:i:c:p:60-81. Full description at Econpapers \|\| Download paper
2016	Micro-equity for sustainable development: Selection, monitoring and exit strategies of micro-angels. (2016). Estape-Dubreuil, Gloria ; Ashta, Arvind ; Hedou, Jean-Pierre . In: Ecological Economics. RePEc:eee:ecolec:v:130:y:2016:i:c:p:117-129. Full description at Econpapers \|\| Download paper
2016	The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion. (2016). Laux, Christian. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:204-208. Full description at Econpapers \|\| Download paper
2016	Discussion of using unstructured and qualitative disclosures to explain accruals. (2016). Hoberg, Gerard . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:228-233. Full description at Econpapers \|\| Download paper
2016	Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure. (2016). Dyer, Travis ; Stice-Lawrence, Lorien ; Lang, Mark. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:270-276. Full description at Econpapers \|\| Download paper
2016	Discussion of: Rank and file employees and the discovery of misreporting: The role of stock options. (2016). Sloan, Richard G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:301-304. Full description at Econpapers \|\| Download paper
2016	Discussion of âIs the risk of product market predation a cost of disclosure?â. (2016). Shroff, Nemit. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:62:y:2016:i:2:p:326-332. Full description at Econpapers \|\| Download paper
2016	Customer concentration and corporate tax avoidance. (2016). He, Henry ; Xie, Hong ; Wang, Chong ; Lobo, Gerald J. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:72:y:2016:i:c:p:184-200. Full description at Econpapers \|\| Download paper
2016	Investment risk allocation and the venture capital exit market: Evidence from early stage investing. (2016). Chaplinsky, Susan ; Gupta-Mukherjee, Swasti . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:73:y:2016:i:c:p:38-54. Full description at Econpapers \|\| Download paper
2016	Freemium pricing: Evidence from a large-scale field experiment. (2016). Wagner, Stefan ; Claussen, JÃÂ¶rg ; Runge, Julian ; Klapper, Daniel. In: ESMT Research Working Papers. RePEc:esm:wpaper:esmt-16-06. Full description at Econpapers \|\| Download paper
2016	Earnings Management and Corporate Investment Decisions. (2016). Yook, Youngsuk ; Julio, Brandon . In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2016-86. Full description at Econpapers \|\| Download paper
2016	The Role of Sustainability Disclosures for the Capital Market Participants: Evidence from Turkey. (2016). Dincer, Banu. In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:6:y:2016:i:4:p:134-141. Full description at Econpapers \|\| Download paper
2016	Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan. (2016). Yoshinaga, Yuto. In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2016:v:6:p:95-122. Full description at Econpapers \|\| Download paper
2016	Conditional conservatism and disaggregated bad news indicators in accrual models. (2016). Basu, Sudipta ; Byzalov, Dmitri . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9361-3. Full description at Econpapers \|\| Download paper
2016	Comparability of financial reports: A literature review of most recent studies. (2016). Pantic, B. In: Working Papers. RePEc:sps:wpaper:6451. Full description at Econpapers \|\| Download paper
2016	Executive Pay and Market Value Sensitivity. (2016). Author-Email, Feng-Li Lin. In: Panoeconomicus. RePEc:voj:journl:v:63:y:2016:i:4:p:411-424. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Journal of Accounting and Economics / Elsevier	107	1339
2	Review of Accounting Studies / Springer	7	989
3	Review of Quantitative Finance and Accounting / Springer	23	862
4	Journal of Corporate Finance / Elsevier	64	836
5	Journal of Business Ethics / Springer	59	639
6	Advances in accounting / Elsevier	5	593
7	Sustainability / MDPI, Open Access Journal	31	541
8	Journal of Banking & Finance / Elsevier	133	510
9	International Review of Financial Analysis / Elsevier	36	437
10	Journal of Contemporary Accounting and Economics / Elsevier	12	434
11	Pacific-Basin Finance Journal / Elsevier	38	426