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Journal of Accounting and Economics / Elsevier

Citation Profile [Updated: 2023-01-07 21:26:51]
5 Years H Index
134
Impact Factor (IF)
3.11
5 Years IF
3.08
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
1979 0 11 11 0 0
1980 0 10 21 0 0
1981 0 13 34 0 0
1982 0 13 47 0 1 0
1983 0 10 57 0 1 0
1984 0 11 68 0 1 0
1985 0 18 86 0 5 0
1986 0 14 100 0 21 0
1987 0 15 115 0 32 0 2
1988 0 15 130 0 19 0
1989 0 16 146 0 80 0
1990 0.13 0.1 0.45 0.31 35 181 1612 82 82 31 4 78 24 0 0 0.05
1991 0.14 0.1 0.2 0.11 18 199 794 39 121 51 7 95 10 0 1 0.06 0.05
1992 0.25 0.11 0.39 0.16 23 222 845 85 207 53 13 99 16 0 3 0.13 0.05
1993 0.15 0.13 0.39 0.17 21 243 1280 94 302 41 6 107 18 0 0 0.06
1994 0.14 0.14 0.4 0.25 27 270 2063 109 411 44 6 113 28 0 1 0.04 0.06
1995 0.75 0.22 0.89 0.53 31 301 2268 268 679 48 36 124 66 94 35.1 5 0.16 0.1
1996 0.79 0.25 1.24 0.63 32 333 1804 412 1091 58 46 120 76 142 34.5 18 0.56 0.12
1997 0.35 0.24 0.94 0.55 30 363 2475 343 1434 63 22 134 74 75 21.9 6 0.2 0.11
1998 0.48 0.28 1.06 0.62 14 377 1338 397 1832 62 30 141 88 56 14.1 0 0.13
1999 0.66 0.3 1.31 0.73 40 417 2560 546 2379 44 29 134 98 117 21.4 9 0.23 0.15
2000 0.76 0.35 1.28 0.8 35 452 1963 569 2956 54 41 147 117 133 23.4 10 0.29 0.16
2001 0.53 0.38 1.5 0.6 20 472 3745 706 3662 75 40 151 91 317 44.9 33 1.65 0.17
2002 0.64 0.41 1.12 0.63 17 489 2368 549 4211 55 35 139 87 57 10.4 7 0.41 0.21
2003 2.7 0.44 2.17 1.51 45 534 2620 1155 5372 37 100 126 190 204 17.7 41 0.91 0.22
2004 1.1 0.49 1.77 1.21 27 561 1883 988 6364 62 68 157 190 134 13.6 15 0.56 0.22
2005 0.94 0.5 2.25 1.38 26 587 3993 1317 7682 72 68 144 199 166 12.6 21 0.81 0.23
2006 1.62 0.5 2.71 1.97 33 620 2530 1678 9363 53 86 135 266 137 8.2 31 0.94 0.23
2007 1.83 0.46 2.44 1.58 34 654 1645 1589 10956 59 108 148 234 186 11.7 13 0.38 0.2
2008 1.34 0.49 2.97 1.75 42 696 2077 2068 13025 67 90 165 288 231 11.2 22 0.52 0.23
2009 1.45 0.47 2.99 1.91 29 725 1610 2165 15192 76 110 162 309 154 7.1 11 0.38 0.23
2010 1.45 0.48 3.83 2.08 36 761 3176 2913 18106 71 103 164 341 499 17.1 32 0.89 0.21
2011 1.69 0.52 3.06 1.65 44 805 1759 2456 20566 65 110 174 287 234 9.5 19 0.43 0.24
2012 1.6 0.51 2.93 1.45 37 842 1624 2462 23029 80 128 185 269 264 10.7 18 0.49 0.22
2013 1.74 0.56 3.91 2.12 38 880 1545 3441 26471 81 141 188 399 265 7.7 28 0.74 0.24
2014 1.99 0.55 4.33 2.48 28 908 1180 3933 30404 75 149 184 456 248 6.3 16 0.57 0.23
2015 2.21 0.55 4.29 2.7 37 945 964 4047 34454 66 146 183 495 219 5.4 17 0.46 0.23
2016 2.08 0.53 4.56 2.39 49 994 975 4535 38989 65 135 184 440 222 4.9 20 0.41 0.21
2017 1.43 0.55 4.68 2.2 44 1038 634 4859 43851 86 123 189 416 265 5.5 17 0.39 0.21
2018 1.61 0.57 5.08 2.5 43 1081 576 5487 49338 93 150 196 490 290 5.3 28 0.65 0.24
2019 1.66 0.6 4.48 2.12 38 1119 414 5014 54354 87 144 201 427 356 7.1 28 0.74 0.24
2020 2.62 0.73 5.72 2.89 35 1154 160 6602 60956 81 212 211 610 278 4.2 18 0.51 0.34
2021 3.11 1.02 5.52 3.08 47 1201 59 6627 67585 73 227 209 644 319 4.8 22 0.47 0.38
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years 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
#YearTitleCited
12001Information 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.

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1331
22005The 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.

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1287
32005Performance 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.

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1213
42002Audit 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.

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828
52006Earnings 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.

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801
61997Earnings 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.

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778
71985The 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.

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773
81997The 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.

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767
92000The 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.

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744
101981Auditor 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.

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742
111983Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194.

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703
122010Understanding 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.

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637
132001Essays 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.

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607
141995Complementarities 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.

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598
152000Corrigendum to The effect of international institutional factors on properties of accounting earnings; [Journal of Accounting and Economics 29 (2000) 1-51]. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:30:y:2000:i:2:p:241-241.

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592
162005The 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.

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550
171994Accounting 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.

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547
182001Capital 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.

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539
191994Debt 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.

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498
202003Incentives 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.

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473
212010The 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.

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473
221990Evidence 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.

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466
232010A 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.

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461
242003Limited 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.

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457
252002Corporate 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.

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454
262005Earnings 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.

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453
272009How 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.

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433
282001Financial 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.

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431
292010On 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.

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428
301985Corporate 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.

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428
312010Accrual-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.

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417
321999The 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.

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403
331989Firm 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.

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398
342004Board 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.

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376
352008Annual 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.

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376
362001The 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.

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370
371991Executive 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.

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355
381996The 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.

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353
392001The 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.

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347
401993Additional 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.

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337
412002Stock 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.

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336
421998Underwriting 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.

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333
431986Predicting 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.

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331
442002The 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.

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320
452011Does 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.

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314
461995Managerial 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.

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312
471997Changes 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.

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309
481996The 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.

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308
492001Empirical 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.

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305
501986Information 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.

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299
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12005The 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.

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404
22005Performance 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.

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397
32001Information 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

358
42006Earnings 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.

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319
52009How 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.

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229
62010Understanding 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.

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207
72002Audit 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.

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194
82010A 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.

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171
92010Accrual-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.

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169
102010On 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.

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167
112005The 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.

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164
121997Earnings 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.

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163
132008Annual 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.

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159
142010The 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.

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159
152011Does 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.

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158
161981Auditor 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.

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157
171983Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194.

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156
182003Limited 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.

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153
192014A 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.

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151
201997The 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.

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140
212018The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. (2018). Chen, Yi-Chun ; Wang, Yongxiang ; Hung, Mingyi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:1:p:169-190.

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131
222001Essays 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.

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123
232011The 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.

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105
242011The 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.

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101
252015Signaling through corporate accountability reporting. (2015). Lys, Thomas ; Wang, Clare ; Naughton, James P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:1:p:56-72.

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262000The 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.

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100
272005Earnings 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.

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98
292010The 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.

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371994Accounting 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.

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82
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82
392016Customer concentration risk and the cost of equity capital. (2016). Dhaliwal, Dan ; Shaikh, Sarah ; Serfling, Matthew ; Judd, Scott J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:23-48.

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82
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80
422019The 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.

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74
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71
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70
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69
472006Costly arbitrage and the myth of idiosyncratic risk. (2006). Pontiff, Jeffrey. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:35-52.

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69
481998The relation between earnings and cash flows. (1998). Watts, Ross ; Dechow, Patricia M. ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:25:y:1998:i:2:p:133-168.

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68
492015CEO tenure and earnings management. (2015). Ali, Ashiq ; Zhang, Weining. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:59:y:2015:i:1:p:60-79.

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68
502012Measuring securities litigation risk. (2012). Skinner, Douglas J. ; Kim, Irene . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:290-310.

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2021Product market competition, disclosure framing, and casting in earnings conference calls. (2021). Sterin, Mikhail ; Do, Chuong ; Allee, Kristian D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000203.

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2021The effect of auditor litigation risk on clients access to bank debt: Evidence from a quasi-experiment. (2021). Su, Barbara ; de Franco, Gus ; Chy, Mahfuz. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:1:s0165410120300562.

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2021Heterogeneity in expertise in a credence goods setting: evidence from audit partners. (2021). Siddiqui, Saad ; Aobdia, Daniel ; Vinelli, Andres. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09569-2.

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2021From enforcement to financial reporting controls (FRCs): a country-level composite indicator. (2021). Ramassa, Paola ; Lagazio, Corrado ; Quagli, Alberto. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:25:y:2021:i:2:d:10.1007_s10997-020-09518-w.

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2021The distraction effect of non-audit services on audit quality. (2021). Omer, Thomas C ; Imdieke, Andrew J ; Beardsley, Erik L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410120300823.

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2021Audit firm merger and the strategic response by large audit firms. (2021). Hay, David ; Li, Lina Z ; Cahan, Steven. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:3:s0890838920300615.

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2021Public audit oversight and the originate-to-distribute model. (2021). Kim, Jungbae ; Dou, Yiwei ; Aobdia, Daniel. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000355.

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2021Economic consequences of mandatory auditor reporting to bank regulators. (2021). Scobie, Hannah ; Ertan, Aytekin ; de George, Emmanuel T ; Balakrishnan, Karthik. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s016541012100046x.

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2021Governments as customers: Exploring the effects of government customers on supplier firms’ information quality. (2021). Garg, Mukesh ; Huang, Tingchiao ; Chen, Chen ; Khedmati, Mehdi. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1630-1667.

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2021Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?. (2021). Hogan, Chris E ; Stuber, Sarah B. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:1:p:331-370.

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2021Determinants and career consequences of early audit partner rotations. (2021). Leuz, Christian ; Hail, Luzi ; Gipper, Brandon. In: CFS Working Paper Series. RePEc:zbw:cfswop:676.

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2021Peer Effects of Corporate Disclosure in Pandemic Era. (2021). Yamada, Kazuo ; Fujitani, Ryosuke ; Kim, Hyonok. In: Working Paper Series. RePEc:hit:hmicwp:240.

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2021Economic policy uncertainty nexus with corporate risk-taking: The role of state ownership and corruption expenditure. (2021). Zhang, Weike ; Sun, Fengwei ; Tian, Xiaoli. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:65:y:2021:i:c:s0927538x21000032.

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2021Economic policy uncertainty and corporate tax avoidance: Evidence from China. (2021). Zuo, Haohao ; Xiong, Hao ; Peng, Miaowei ; Hou, Fei ; Shen, Huayu. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:65:y:2021:i:c:s0927538x2100007x.

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2021How does economic policy uncertainty affect corporate diversification?. (2021). Zhang, Hailiang ; Nguyen, Cuong ; Hoang, Khanh. In: International Review of Economics & Finance. RePEc:eee:reveco:v:72:y:2021:i:c:p:254-269.

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2021Do firms adjust corporate governance in response to economic policy uncertainty? Evidence from board size. (2021). Uyar, Ali ; Jiraporn, Pornsit ; Treepongkaruna, Sirimon ; Ongsakul, Viput. In: Finance Research Letters. RePEc:eee:finlet:v:39:y:2021:i:c:s1544612320301100.

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2021Cross-country determinants of institutional investors’ investment horizons. (2021). Schroder, Henning ; Guedhami, Omrane ; el Ghoul, Sadok ; Drobetz, Wolfgang ; Doring, Simon. In: Finance Research Letters. RePEc:eee:finlet:v:39:y:2021:i:c:s1544612320304517.

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2021Dividends and economic policy uncertainty: International evidence. (2021). el Ghoul, Sadok ; Attig, Najah ; Zheng, Xiaolan ; Guedhami, Omrane. In: Journal of Corporate Finance. RePEc:eee:corfin:v:66:y:2021:i:c:s0929119920302297.

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2021Time for gift giving: Abnormal share repurchase returns and uncertainty. (2021). Batten, Jonathan ; Anolick, Nina ; Wagner, Niklas ; Kinateder, Harald. In: Journal of Corporate Finance. RePEc:eee:corfin:v:66:y:2021:i:c:s0929119920302315.

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2021Cross-border buyout pricing. (2021). Schwetzler, Bernhard ; Janssen, Nils ; Hammer, Benjamin. In: Journal of Business Economics. RePEc:spr:jbecon:v:91:y:2021:i:5:d:10.1007_s11573-020-01021-w.

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2021Economic policy uncertainty exposure and corporate innovation investment: Evidence from China. (2021). Fang, Zhenming ; Liao, Jing ; Wang, Chunfeng ; Cui, Xin ; Cheng, Feiyang. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:67:y:2021:i:c:s0927538x21000408.

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2021A new estimation of institutional informed trading and firm transparency: Evidence from China. (2021). Sharma, Susan Sunila ; Yu, Zhen ; Wang, Liangliang ; Ying, Shan ; Gu, Xin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:67:y:2021:i:c:s0927538x21000457.

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2021Influences of Economic Policy Uncertainty on Corporate Social Responsibility Information Disclosure. (2021). Dai, Mingjie ; Zhang, Xiao ; Wang, Jieqiong. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:23:y:2021:i:58:p:843.

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2021Economic policy uncertainty, marketization level and firm-level inefficient investment: Evidence from Chinese listed firms in energy and power industries. (2021). Tang, Wenjie ; Hou, Fei ; Xiong, Hao ; Wang, Huabing. In: Energy Economics. RePEc:eee:eneeco:v:100:y:2021:i:c:s0140988321002590.

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2021Economic policy uncertainty, agency problem, and funding structure: Evidence from U.S. banking industry. (2021). Abdul-Majid, Mariani ; Pezzo, Luca ; Alam, Ahmed W ; Hassan, Kabir M ; Tran, Dung Viet. In: Research in International Business and Finance. RePEc:eee:riibaf:v:58:y:2021:i:c:s027553192100091x.

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2021Economic policy uncertainty exposure and earnings management: evidence from China. (2021). Wang, Hua ; Fang, Zhenming ; Yao, Shouyu ; Cui, Xin. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:3:p:3937-3976.

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2021Analyst herding and firm-level investor sentiment. (2021). Garcia, John. In: Financial Markets and Portfolio Management. RePEc:kap:fmktpm:v:35:y:2021:i:4:d:10.1007_s11408-021-00382-8.

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2021Shareholder monitoring and discretionary disclosure. (2021). Schoenfeld, Jordan ; Nagar, Venky. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000379.

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2021Deregulation, listing and delisting. (2021). Okoeguale, Kevin ; Mulherin, Harold J ; Loveland, Robert. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001061.

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2021Policy uncertainty and seasoned equity offerings methods. (2021). Dang, Man ; Vo, Xuan Vinh ; Jones, Edward ; Mazur, Mieszko ; Puwanenthiren, Premkanth. In: International Review of Financial Analysis. RePEc:eee:finana:v:77:y:2021:i:c:s1057521921001642.

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2021In name only: Information spillovers among Chinese firms with similar stock names during earnings announcements. (2021). Zhang, Lijuan ; Wu, Hai ; Qiu, Jiayue. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s092911992100136x.

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2021Doing good in periods of high uncertainty: Economic policy uncertainty, corporate social responsibility, and analyst forecast error. (2021). Saade, Samer ; Daher, Mai ; Chahine, Salim. In: Journal of Financial Stability. RePEc:eee:finsta:v:56:y:2021:i:c:s1572308921000784.

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2021Economic policy uncertainty and earnings management: Evidence from Japan. (2021). Yasuda, Yukihiro ; Kim, Hyonok. In: Journal of Financial Stability. RePEc:eee:finsta:v:56:y:2021:i:c:s1572308921000851.

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2021Does economic policy uncertainty affect bank earnings opacity? Evidence from China. (2021). Zhu, Hongquan ; Desalegn, Tigist Abebe. In: Journal of Policy Modeling. RePEc:eee:jpolmo:v:43:y:2021:i:5:p:1000-1015.

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2021Does economic policy uncertainty drive the initiation of corporate lobbying?. (2021). Saffar, Walid ; Lin, Ji-Chai ; Shang, Longfei. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001759.

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2021Economic policy uncertainty and stock market liquidity: Evidence from G7 countries. (2021). Debata, Byomakesh ; Maitra, Debasish ; Dash, Saumya Ranjan ; Mahakud, Jitendra. In: International Review of Finance. RePEc:bla:irvfin:v:21:y:2021:i:2:p:611-626.

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2021Value of dividend signaling in uncertain times. (2021). Ho, Choy Yeing ; Chang, Millicent ; Baker, Hayley. In: International Review of Finance. RePEc:bla:irvfin:v:21:y:2021:i:4:p:1419-1440.

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2021The impact of COVID?19 on seasoned equity offering: Evidence from China. (2021). , Jianqun ; Xiao, HE. In: Pacific Economic Review. RePEc:bla:pacecr:v:26:y:2021:i:4:p:539-572.

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2021Macroeconomic uncertainty and management forecast accuracy. (2021). Kitagawa, Norio. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:3:s1815566921000394.

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2021Economic uncertainty and corruption: Evidence from public and private firms. (2021). Fu, Mengchuan ; Olak, Gonul ; Afzali, Mansoor. In: Journal of Financial Stability. RePEc:eee:finsta:v:57:y:2021:i:c:s1572308921000954.

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2021Credit ratings quality in uncertain times. (2021). el Ghoul, Sadok ; Driss, Hamdi ; Attig, Najah. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:75:y:2021:i:c:s1042443121001591.

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2021National culture and the choice between bank debt and public debt. (2021). Saffar, Walid ; Li, Xiao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:70:y:2021:i:c:s0927538x21001621.

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2021Corruption risk and stock market effects: Evidence from the defence industry. (2021). Velayutham, Eswaran ; Pensiero, Domenico ; Krishnamurti, Chandrasekhar. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:70:y:2021:i:c:s0927538x21001888.

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2021Does economic policy uncertainty affect investment sensitivity to peer stock prices?. (2021). Nguyen, Thuy-Ngan ; Le, Minh ; Trinh, Quoc-Dat ; Vo, Hong. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:72:y:2021:i:c:p:685-699.

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2021Macroeconomic Factors and Stock Price Crash Risk: Do Managers Withhold Bad News in the Crisis-Ridden Iran Market?. (2021). Zimon, Grzegorz ; Appolloni, Andrea ; Moradi, Mahdi ; Kamali, Maede ; Tarighi, Hossein. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:7:p:3688-:d:524498.

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2021The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance. (2021). Moscariello, Nicola ; Catuogno, Simona ; Arena, Claudia. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:25:y:2021:i:3:d:10.1007_s10997-020-09515-z.

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2021Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality. (2021). Yu, Yong ; Lo, Sheng-Yi ; Lee, Yen-Jung ; Chen, Han-Chung. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000173.

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2021Disclosure Prominence and the Quality of Non?GAAP Earnings. (2021). Neilson, Jed J ; Gee, Kurt H ; Chen, Jason V. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:1:p:163-213.

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2021Low-carbon city initiatives and firm risk: A quasi-natural experiment in China. (2021). Zhao, Jing ; Hasan, Tahseen ; Cao, June ; Huang, Jingchang. In: Journal of Financial Stability. RePEc:eee:finsta:v:57:y:2021:i:c:s157230892100108x.

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2021Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?. (2021). Bilicka, Katarzyna ; Seregni, Carol ; Casi-Eberhard, Elisa. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9030.

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2021Does order backlog matter for financial reporting quality? Evidence from revenue restatements. (2021). Hollie, Dana ; Barber, Russell. In: Advances in accounting. RePEc:eee:advacc:v:53:y:2021:i:c:s0882611021000146.

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2021Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?. (2021). Yezegel, Ari ; Hoitash, Udi. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:57:y:2021:i:3:d:10.1007_s11156-021-00963-8.

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2021Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter?. (2021). Shankar, Premila Gowri ; Ng, Terence ; Boo, Elfred. In: Journal of Business Ethics. RePEc:kap:jbuset:v:174:y:2021:i:2:d:10.1007_s10551-020-04615-0.

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2021State sponsors of terrorism disclosure and SEC financial reporting oversight. (2021). Mayew, William J ; Kubic, Matthew ; Hills, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000227.

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2021Audit committee members’ professional identities: Evidence from the field. (2021). Zehms, Karla M ; Cohen, Jeffrey R ; Obermire, Kara M. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:93:y:2021:i:c:s0361368221000180.

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2021Exploring the dark side of third-party certification effect in B2B relationships: A professional financial services perspective. (2021). , Allen ; Shen, Jianfu ; Sharma, Piyush. In: Journal of Business Research. RePEc:eee:jbrese:v:127:y:2021:i:c:p:123-136.

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2021Wall Street analysts as investor relations officers. (2021). Moldovan, Rucsandra ; Huang, Zhongwei ; Hope, Ole-Kristian. In: Journal of Corporate Finance. RePEc:eee:corfin:v:67:y:2021:i:c:s0929119921000134.

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2021Action Lab: Integrated Communications on Financial and ESG Performance in the Earnings Call. (2021). Sjostrom, Emma ; Setterberg, Hanna . In: Misum Working Paper Series. RePEc:hhs:hamisu:2021_001.

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2021Which buy-side institutions participate in public earnings conference calls? Implications for capital markets and sell-side coverage. (2021). Sharp, Nathan Y ; Call, Andrew C ; Shohfi, Thomas D. In: Journal of Corporate Finance. RePEc:eee:corfin:v:68:y:2021:i:c:s0929119921000857.

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2021Analyst Coverage Overlaps and Interfirm Information Spillovers. (2021). Sextroh, Christoph J ; Martens, Tim. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1425-1480.

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2021Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures. (2021). Wertz, John ; Kaya, Devrimi ; Bernard, Darren. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410120300811.

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2021The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis. (2021). Ji, YE. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000011.

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2021The power of crowds: can minority shareholder activism promote management earnings forecast accuracy. (2021). Jia, Ming ; Nie, Yinju. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:5:p:6333-6385.

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2021Systemic risk of portfolio diversification. (2021). Maehashi, Kohei. In: Economics Letters. RePEc:eee:ecolet:v:208:y:2021:i:c:s0165176521003682.

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2021ETF Activity and Informational Efficiency of Underlying Securities. (2021). Zou, Yuan ; Nallareddy, Suresh ; Glosten, Lawrence . In: Management Science. RePEc:inm:ormnsc:v:67:y:2021:i:1:p:22-47.

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2021Financial analysts career concerns and the cost of private debt. (2021). HASAN, IFTEKHAR ; Zhao, Yijiang ; Wu, Qiang ; Liu, Liuling ; Francis, Bill. In: Journal of Corporate Finance. RePEc:eee:corfin:v:67:y:2021:i:c:s0929119920303126.

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2021Do corporate managers believe in luck? Evidence of the Chinese zodiac effect. (2021). Tang, Ke ; Hu, Nan ; Guo, Jie Michael ; Li, Jiarong. In: International Review of Financial Analysis. RePEc:eee:finana:v:77:y:2021:i:c:s1057521921001915.

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2021Mixed ownership reform and corporate tax avoidance: Evidence of Chinese listed firms. (2021). Wu, Ji ; Wang, Hua. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:69:y:2021:i:c:s0927538x21001554.

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2021Institutional ownership and insider trading profitability: Evidence from an emerging market. (2021). Ji, YU ; Li, Tao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:70:y:2021:i:c:s0927538x2100175x.

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2021The U.S. syndicated loan market: Matching data. (2021). Kitschelt, Isabel ; Hayes, William ; Gupta, Kamran ; Friedrichs, Melanie ; Dice, Jacob ; Webster, Chris ; Cohen, Gregory J ; Sicilian, Martin ; Shaton, Maya ; Mislang, Nathan ; Marsh, Blake W ; Lee, Seung Jung. In: Journal of Financial Research. RePEc:bla:jfnres:v:44:y:2021:i:4:p:695-723.

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2021Heterogeneity in the information content of 8-K disclosures about private targets: Acquirer size and target significance. (2021). Kesici, Emre ; Das, Sougata ; Bayar, Onur. In: Global Finance Journal. RePEc:eee:glofin:v:48:y:2021:i:c:s1044028319303102.

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2021Peer effects in corporate disclosure decisions. (2021). Seo, Hojun. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:1:s0165410120300665.

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2021Voluntary versus mandatory disclosure. (2021). Vaysman, Igor ; Bertomeu, Jeremy ; Xue, Wenjie. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09579-0.

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2021Corporate tax effects of economic policy uncertainty. (2021). Wang, Jing ; Kang, Wensheng . In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:s1:p:2577-2600.

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2021Do Corporate Tax Cuts Boost Economic Growth?. (2021). Heimberger, Philipp ; Gechert, Sebastian. In: wiiw Working Papers. RePEc:wii:wpaper:201.

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2021Do corporate tax cuts boost economic growth?. (2021). Gechert, Sebastian ; Heimberger, Philipp. In: IMK Working Paper. RePEc:imk:wpaper:210-2021.

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2021Government lending in a crisis. (2021). Thomann, Christian ; Martinsson, Gustav ; Brown, James R. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002388.

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2021A review of the Post-Earnings-Announcement Drift. (2021). Fink, Josef. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:29:y:2021:i:c:s2214635020303750.

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2021Is all disaggregation good for investors? Evidence from earnings announcements. (2021). Marshall, Nathan T ; Holzman, Eric R ; Yohn, Teri Lombardi ; Schroeder, Joseph H. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09566-5.

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2021Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture. (2021). Alawaqleh, Qasim Ahmad. In: International Journal of Financial Research. RePEc:jfr:ijfr11:v:12:y:2021:i:1:p:205-213.

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2021Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600). (2021). Prasad, Ashna ; Khan, Jahanzeb ; Hay, David C ; Harding, Noel ; Coram, Paul J. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5879-5890.

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2021Fraud commitment in a smaller world: Evidence from a natural experiment. (2021). Zhang, Feida Frank ; Tong, Jamie Yixing ; Ouyang, Caiyue ; Xiong, Jiacai. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921002121.

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2021Stock Market Liquidity: A Literature Review. (2021). Reddy, Y V ; Naik, Priyanka. In: SAGE Open. RePEc:sae:sagope:v:11:y:2021:i:1:p:2158244020985529.

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2021Re-examining the impact of mandatory IFRS adoption on IPO underpricing. (2021). Darrough, Masako ; Byard, Donal ; Suh, Jangwon. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:4:d:10.1007_s11142-020-09576-3.

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2021Private communication among competitors and public disclosure. (2021). Kepler, John D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410121000021.

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2021Industry and geographic peer effects on corporate tax avoidance: Evidence from China. (2021). Shan, Yaowen ; Lu, Meiting ; Li, Qiumei ; Liang, Quanxi. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:67:y:2021:i:c:s0927538x21000524.

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2021Stakeholder Agency Relationships: CEO Stock Options and Corporate Tax Avoidance. (2021). Martin, Geoffrey P ; Osullivan, Don ; Zolotoy, Leon ; Wiseman, Robert M. In: Journal of Management Studies. RePEc:bla:jomstd:v:58:y:2021:i:3:p:782-814.

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2021The Asymmetric Effect of Reporting Flexibility on Priced Risk. (2021). Bloomfield, Matthew J. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:3:p:867-910.

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2021The economic effects of expanded compensation disclosures. (2021). Gipper, Brandon. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:1:s0165410120300409.

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2021Corporate governance and disclosure: purpose, scope, and limitations. (2021). DiGabriele, James ; Huber, Wm Dennis. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:18:y:2021:i:2:d:10.1057_s41310-021-00103-7.

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2021The innovation consequences of mandatory patent disclosures. (2021). Valentine, Kristen ; Kim, Jinhwan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410120300835.

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2021Do female directors enhance R&D performance?. (2021). Zhou, Gaoguang ; Zhang, Feida ; Tong, Jamie Yixing ; Chen, RU. In: International Review of Economics & Finance. RePEc:eee:reveco:v:74:y:2021:i:c:p:253-275.

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2021Testing the effectiveness of consumer financial disclosure: Experimental evidence from savings accounts. (2021). Hunt, Stefan ; Adams, Paul ; Zaliauskas, Redis ; Palmer, Christopher. In: Journal of Financial Economics. RePEc:eee:jfinec:v:141:y:2021:i:1:p:122-147.

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2021Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Christensen, Hans B ; Hail, Luzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5.

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2021Doing good when doing well: evidence on real earnings management. (2021). Hadlock, Charles J ; Grieser, William ; Pierce, Joshua R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09610-y.

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2021Information Asymmetries in Private Equity: Reporting Frequency, Endowments, and Governance. (2021). Zhang, Minjie ; Johan, Sofia. In: Journal of Business Ethics. RePEc:kap:jbuset:v:174:y:2021:i:1:d:10.1007_s10551-020-04558-6.

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2021The harmonization of lending standards within banks through mandated loan-level transparency. (2021). Wittenberg-Moerman, Regina ; Loumioti, Maria ; Kang, Jung Koo. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s016541012100001x.

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2021Financial reporting and moral sentiments. (2021). Shields, Timothy ; Lunawat, Radhika ; Waymire, Gregory. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000367.

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2021Green credit policy and corporate access to bank loans in China: The role of environmental disclosure and green innovation. (2021). Tripe, David ; Zhang, Yuming ; Xing, Chao. In: International Review of Financial Analysis. RePEc:eee:finana:v:77:y:2021:i:c:s105752192100171x.

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2021Does capital market drive corporate investment efficiency? Evidence from equity lending supply. (2021). Xu, Bin ; Wu, Yuliang ; Tsai, Hsin-Ju Stephie. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001644.

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2021How Does Financial?Reporting Regulation Affect Industry?Wide Resource Allocation?. (2021). Breuer, Matthias. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:1:p:59-110.

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2021Do Accounting Standards Matter for Productivity?. (2021). Li, Yinghua ; Huang, Rong ; Banker, Rajiv ; Zhao, Sha. In: Production and Operations Management. RePEc:bla:popmgt:v:30:y:2021:i:1:p:68-84.

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2021The Real Effects of Mandatory Corporate Social Responsibility Reporting in China. (2021). Wang, Yanyan ; Sivaramakrishnan, Konduru ; Lu, Tong ; Yu, Lisheng . In: Production and Operations Management. RePEc:bla:popmgt:v:30:y:2021:i:5:p:1493-1516.

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2021Financial Factors Determining the Investment Behavior of Lithuanian Business Companies. (2021). Glinskyt, Evelina ; Bikas, Egidijus. In: Economies. RePEc:gam:jecomi:v:9:y:2021:i:2:p:45-:d:528135.

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2021The Impact of Corporate Governance Mechanisms on Compliance with IFRS and Financial Reporting Quality. (2021). Hu, Yitang ; Lee, Cheng-Wen. In: Journal of Applied Finance & Banking. RePEc:spt:apfiba:v:11:y:2021:i:3:f:11_3_3.

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2021Designing communication hierarchies. (2021). Migrow, Dimitri. In: Journal of Economic Theory. RePEc:eee:jetheo:v:198:y:2021:i:c:s0022053121001666.

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2021CDS trading and nonrelationship lending dynamics. (2021). Williams, Christopher D ; Kang, Jung Koo ; Wittenberg-Moerman, Regina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09562-9.

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2021Cost shielding in executive bonus plans. (2021). Tsui, David ; Kepler, John D ; Gipper, Brandon ; Bloomfield, Matthew. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s0165410121000434.

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2021Income smoothing in European banks: The contrasting effects of monitoring mechanisms. (2021). Ramassa, Paola ; di Fabio, Costanza ; Quagli, Alberto. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000100.

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2021Strategic Withholding and Imprecision in Asset Measurement. (2021). Cianciaruso, Davide ; Cheynel, Edwige ; Bertomeu, Jeremy. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1523-1571.

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2021Timely Loss Recognition Helps Nothing. (2021). Huang, Jing-Bo ; Lin, Kun-Ben ; Chen, Shu-Heng. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:14:p:7815-:d:593339.

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2021Salesforce Compensation and Two?Sided Ambiguity: Robust Moral Hazard with Moment Information. (2021). Kirshner, Samuel N ; Li, Zhaolin. In: Production and Operations Management. RePEc:bla:popmgt:v:30:y:2021:i:9:p:2944-2961.

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2021BaFin (in)dependence - a reform proposal. (2021). Krahnen, Jan Pieter ; Blank, Patrick ; Langenbucher, Katja ; Kaufhold, Ann-Katrin. In: SAFE White Paper Series. RePEc:zbw:safewh:82.

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2021Silence can be golden: On the value of allowing managers to keep silent when information is soft. (2021). Versano, Tsahi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410121000148.

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2021Voluntary disclosure when private information and disclosure costs are jointly determined. (2021). Kim, Jungmin ; Verrecchia, Robert E ; Taylor, Daniel J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09601-z.

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2021Does regulatory cooperation help integrate equity markets?. (2021). Silvers, Roger. In: Journal of Financial Economics. RePEc:eee:jfinec:v:142:y:2021:i:3:p:1275-1300.

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2021Corporate green bonds. (2021). Flammer, Caroline. In: Journal of Financial Economics. RePEc:eee:jfinec:v:142:y:2021:i:2:p:499-516.

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2021Green bond issuance and corporate cost of capital. (2021). Liu, Yingzhu ; Zhang, Ran. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:69:y:2021:i:c:s0927538x21001335.

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2021A greenium for the next generation EU green bonds: Analysis of a potential green bond premium and its drivers. (2021). Hinsche, Isabelle Catherine. In: CFS Working Paper Series. RePEc:zbw:cfswop:663.

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2021Banking sector earnings management using loan loss provisions in the Fintech era. (2021). Ozili, Peterson K. In: MPRA Paper. RePEc:pra:mprapa:105083.

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2021Unrecognized Expected Credit Losses and Bank Share Prices. (2021). Wheeler, Barrett P. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:3:p:805-866.

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2021Trump’s Effect on the Chinese Stock Market. (2021). Xu, Zhiwei ; Jiao, Yang ; Guo, Shijun. In: Journal of Asian Economics. RePEc:eee:asieco:v:72:y:2021:i:c:s1049007820301470.

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2021Politicians’ hometown favoritism and corporate investments: The role of social identity. (2021). Duan, Siqi ; Tian, Gary Gang ; Shi, Guifeng ; Guo, Ping. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:125:y:2021:i:c:s0378426621000509.

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2021Price informativeness and state-owned enterprises: Considering their heterogeneity. (2021). Li, Mingsheng ; Goodell, John ; Liu, Desheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:76:y:2021:i:c:s1057521921001216.

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2021Tax avoidance and firm risk: evidence from China. (2021). Shan, Yaowen ; Lu, Meiting ; Feng, Zhuoan ; Cao, Yuqiang. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:3:p:4967-5000.

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2021How does labor protection influence corporate risk-taking? Evidence from China. (2021). Chen, Yulin ; Jiang, Jiaoliang. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:68:y:2021:i:c:s0927538x21000792.

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2021Do CEOs political promotion incentives influence the value of cash holdings: Evidence from state-owned enterprises in China. (2021). Zhang, Chenyu ; Qian, Aimin ; Lou, XU. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:68:y:2021:i:c:s0927538x21001244.

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2021Implicit government guarantees and credit ratings. (2021). Ni, Chenkai ; Hou, Qiannan ; Dong, YI. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001681.

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2021Overconfident CEOs, Corporate Social Responsibility & Tax Avoidance: Evidence from China. (2021). Kazakis, Pantelis ; Xu, Tianyue ; Karavitis, Panagiotis. In: Working Papers. RePEc:gla:glaewp:2021_18.

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2021Tax avoidance and state ownership — The case of Sweden. (2021). Wilhelmsson, Anders ; Sandell, Niklas ; Lundtofte, Frederik ; Hilling, Axel ; Vilhelmsson, Anders ; Sonnerfeldt, Amanda. In: Economics Letters. RePEc:eee:ecolet:v:208:y:2021:i:c:s0165176521003402.

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2021State ownership and the risk?reducing effect of corporate derivative use: Evidence from China. (2021). Tian, Gary Gang ; Pan, Zheyao ; Guo, Huimin. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:5-6:p:1092-1133.

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2021The effect of corporate tax avoidance on salary distribution——Empirical evidence from publicly listed companies in China. (2021). Cheng, Hanxiu ; Wang, Jie ; Han, Xiaomei. In: International Review of Financial Analysis. RePEc:eee:finana:v:78:y:2021:i:c:s105752192100243x.

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2021Discretionary loan loss provisioning and bank stock returns: The Role of economic booms and busts. (2021). Kozlowski, Steven E ; Hegde, Shantaram P. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:130:y:2021:i:c:s037842662100145x.

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2021Institutional investors and bank governance: An international analysis of bank earnings management. (2021). Yang, Tina ; Wang, Bin ; Moussawi, Rabih ; Miller, Steve M. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001772.

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2021Core earnings: New data and evidence. (2021). , Charles ; Charles, ; So, Eric C ; Rouen, Ethan. In: Journal of Financial Economics. RePEc:eee:jfinec:v:142:y:2021:i:3:p:1068-1091.

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2021Aggregate accruals and market returns: The role of aggregate M&A activity. (2021). Venkatachalam, Mohan ; Nallareddy, Suresh ; Heater, John C. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s0165410121000471.

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2021Short selling and future cash flow predictability of capital investment: Evidence from Australia. (2021). Jia, Jing ; Jiang, Haiyan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:1:s1815566920300382.

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2021Market manipulation rules and IPO underpricing. (2021). Goyal, Abhinav ; Veeraraghavan, Madhu ; Kallinterakis, Vasileios ; Duong, Huu Nhan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:67:y:2021:i:c:s092911992030290x.

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2021Margin trading, short selling and corporate green innovation. (2021). You, Da-Ming ; Wu, Ge-Zhi. In: Papers. RePEc:arx:papers:2107.11255.

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2021The role of short selling threat in corporate environmental disclosure strategies: Evidence from China. (2021). Chen, Xichan ; Xie, Guanghua. In: Resource and Energy Economics. RePEc:eee:resene:v:66:y:2021:i:c:s0928765521000415.

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2021The influence of the deregulation of short?selling on related?party transactions: Evidence from China. (2021). Zhou, Donghua ; Tian, Gary ; Jiang, Haiyan. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:5-6:p:1022-1056.

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2021Short selling and labor investment efficiency: evidence from the Chinese stock market. (2021). Xu, Hongmei ; Ni, Xiaoran ; Ding, Hui. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:s1:p:2451-2476.

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2021Short selling, agency, and corporate investment. (2021). Wang, Qinghai ; Shen, Tao ; Nezafat, Mahdi. In: Financial Management. RePEc:bla:finmgt:v:50:y:2021:i:3:p:775-804.

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2021How does corporate investment react to oil prices changes? Evidence from China. (2021). Wang, Yudong ; Wu, XI. In: Energy Economics. RePEc:eee:eneeco:v:97:y:2021:i:c:s0140988321001201.

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2021Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia. (2021). Astuti, Ratna Puji. In: CECCAR Business Review. RePEc:ahd:journl:v:2:y:2021:i:2:p:64-72.

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2021Connecting book rate of return to risk and return: the information conveyed by conservative accounting. (2021). Zhang, Xiao-Jun ; Penman, Stephen H. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09558-5.

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2021Earnings beta. (2021). Ellahie, Atif. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09561-w.

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2021Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors. (2021). Pham, Anh Viet ; Cao, Viet Nga. In: Journal of Corporate Finance. RePEc:eee:corfin:v:68:y:2021:i:c:s0929119921000353.

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2021Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation. (2021). Smith, Kevin C ; BEYER, ANNE . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000197.

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2021Measuring credit risk using qualitative disclosure. (2021). Jennings, Jared ; Donovan, John ; Lee, Joshua ; Koharki, Kevin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09575-4.

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2021The role of bankers in the U.S. syndicated loan market. (2021). Herpfer, Christoph. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410120300859.

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2021Do commonalities facilitate private information channels? Evidence from common gender and insider trading. (2021). Garcia Osma, Beatriz ; Scarlat, Elvira ; Clacher, Iain ; Shields, Karin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s092911992100184x.

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2021The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences. (2021). Ramasubramanian, Hari ; Krishnan, Ranjani ; Heese, Jonas. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:1:s0165410120300598.

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2021The M&A rumor productivity dip. (2021). Bazhutov, Dmitry ; Andres, Christian ; Limbach, Peter ; Cumming, Douglas J. In: CFR Working Papers. RePEc:zbw:cfrwps:2102.

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2021Place your bets? The market consequences of investment advice on Reddit’s Wallstreetbets. (2021). Xiao, Zicheng ; Jame, Russell ; Hanousek, Jan ; Bradley, Daniel. In: MENDELU Working Papers in Business and Economics. RePEc:men:wpaper:76_2021.

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2021Do messages on online stock forums spur firm productivity?. (2021). Li, YI ; Wang, Pengfei ; Zhang, Wei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:68:y:2021:i:c:s0927538x21001165.

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2021M&A rumors about unlisted firms. (2021). Cumming, Douglas ; Czellar, Veronika ; Alperovych, Yan ; Groh, Alexander. In: Journal of Financial Economics. RePEc:eee:jfinec:v:142:y:2021:i:3:p:1324-1339.

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2021Deleting misconduct: The expungement of BrokerCheck records. (2021). Jacob, Matthew ; Honigsberg, Colleen. In: Journal of Financial Economics. RePEc:eee:jfinec:v:139:y:2021:i:3:p:800-831.

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2021Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility. (2021). Vetter, Felix ; Tamayo, Ane ; Cascino, Stefano. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:1:p:111-161.

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2021Location, location, location! Real effects from the mandated removal of pension expected return from operating income. (2021). Kamath, Saipriya ; Chuk, Elizabeth ; Anantharaman, Divya. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:108931.

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2021The impact of the input level of information system audit on the audit quality: Korean evidence. (2021). Kim, Wonsin ; Lee, Sunhwa ; Gu, Bong. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:43:y:2021:i:c:s146708952100035x.

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2021Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms. (2021). Stenzel, Arthur ; Shevlin, Terry ; Lampenius, Niklas . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000215.

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2021Bureaucratic discretion and contracting outcomes. (2021). Godsell, David ; Boland, Matthew. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:88:y:2021:i:c:s036136821830179x.

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2021Discussion of: the state expropriation risk and the pricing of foreign earnings. (2021). Cascino, Stefano. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:112473.

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2021In order to thrive, first we need to fix accounting and management Then, we must report what matters. (2021). Marius, Pantazi. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:15:y:2021:i:1:p:723-736:n:45.

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2021Merger & Acquisitions (M&As) as an important strategic vehicle in business: Thematic areas, research avenues & possible suggestions. (2021). Hossain, Mohammed Sawkat. In: Journal of Economics and Business. RePEc:eee:jebusi:v:116:y:2021:i:c:s0148619521000229.

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2021Demand Estimation Using Managerial Responses to Automated Price Recommendations. (2021). Garcia, Daniel ; Wagner, Alexander K ; Tolvanen, Juha. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9127.

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2021FinTech Lending. (2021). Puri, Manju ; Fuster, Andreas ; Berg, Tobias. In: NBER Working Papers. RePEc:nbr:nberwo:29421.

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2021Monthly-rebalanced leveraged exchange-traded products: Performance and mandatory rebalancing needs. (2021). Huang, Yizhao ; Yuan, Ying ; Chen, Haoran. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:57:y:2021:i:c:s1062940821000619.

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2021The impact of ETFs in secondary asset markets: Experimental evidence. (2021). Rud, Olga ; Rabanal, Jean Paul ; Duffy, John. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:188:y:2021:i:c:p:674-696.

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2021Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms. (2021). Young, Danqing ; Dong, Yashu. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s016541012100015x.

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2021.

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2021The demand for public information by local and nonlocal investors: Evidence from investor-level data. (2021). Dyer, Travis A. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s016541012100032x.

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2021From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs. (2021). Watts, Edward M ; Eventov, Omri ; Cuny, Christine . In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:1:p:215-242.

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2021Anonymous Equity Research. (2021). Kim, Eunjee ; Dyer, Travis. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:575-611.

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2021Institutional investor sentiment and the mean-variance relationship: Global evidence. (2021). Duxbury, Darren ; Wang, Wenzhao. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:191:y:2021:i:c:p:415-441.

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2021Audit firm operating leverage and pricing strategy: Evidence from lowballing in audit industry. (2021). Yi, Cheong H ; Lim, Youngdeok ; Lee, Woo-Jong ; Yang, Seung Hee. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000126.

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2021Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints. (2021). Yang, Baozhong ; Du, Kai ; Cao, Sean Shun ; Zhang, Alan L. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1261-1302.

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2021Cash?for?Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers. (2021). Perezcavazos, Gerardo ; Heese, Jonas ; Dey, Aiyesha. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1689-1740.

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2021The costs and benefits associated with inventor CEOs. (2021). Lin, Zhilu ; Fuller, Kathleen ; Byun, Seong K. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002169.

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2021Does Modern Information Technology Attenuate Managerial Information Hoarding? Evidence from the EDGAR Implementation. (2021). Yin, David ; Wang, YE ; Ni, Xiaoran. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002224.

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2021Sources of Corporate Financing and Operating Performance: The effects of strategic ownership and financial restatements. (2021). Pavlopoulou-Lelaki, Olga-Chara ; Papadaki, Aphroditi J. In: International Review of Financial Analysis. RePEc:eee:finana:v:76:y:2021:i:c:s1057521921000752.

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2021Green credit policy and corporate access to bank loans in China: The role of environmental disclosure and green innovation. (2021). Tripe, David ; Zhang, Yuming ; Xing, Chao. In: International Review of Financial Analysis. RePEc:eee:finana:v:77:y:2021:i:c:s105752192100171x.

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2021The effect of tax avoidance crackdown on corporate innovation. (2021). Shevlin, Terry ; Ma, Mark. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410120300847.

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2021Whats my target? Individual analyst forecasts and last-chance earnings management. (2021). Wong, Paul A ; Robinson, John R ; Beardsley, Erik L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000380.

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2021Cash-based bonus plans as a strategic communication, coordination and commitment mechanism. (2021). Bushman, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s0165410121000628.

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2021Auditor reporting to bank regulators: Effective regulation or regulatory overreach?. (2021). Barth, Mary E ; Amel-Zadeh, Amir. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s0165410121000653.

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2021Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine. (2021). Ding, Rong ; Zhang, Ziyang ; Sainani, Sushil. In: Journal of Business Research. RePEc:eee:jbrese:v:132:y:2021:i:c:p:221-232.

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2021Compensation disclosures and strategic commitment: Evidence from revenue-based pay. (2021). Bloomfield, Matthew J. In: Journal of Financial Economics. RePEc:eee:jfinec:v:141:y:2021:i:2:p:620-643.

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2021Impact of marketplace lending on consumers’ future borrowing capacities and borrowing outcomes. (2021). Zhang, Yafei ; Paradkar, Nikhil ; Ganduri, Rohan ; Chava, Sudheer. In: Journal of Financial Economics. RePEc:eee:jfinec:v:142:y:2021:i:3:p:1186-1208.

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2021Property rights protection and mergers and acquisitions. (2021). Shi, Jing ; He, Jing ; Han, Jianlei ; Fang, Tian Jin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:68:y:2021:i:c:s0927538x21001001.

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2021The Geography of Investor Attention. (2021). Pattitoni, Pierpaolo ; Pagano, Marco ; mengoli, stefano. In: EIEF Working Papers Series. RePEc:eie:wpaper:2114.

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2021The Influence of Research Reports on Stock Returns: The Mediating Effect of Machine-Learning-Based Investor Sentiment. (2021). Wang, Yue ; Shen, Xiaohong. In: Discrete Dynamics in Nature and Society. RePEc:hin:jnddns:5049179.

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2021Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India. (2021). Debnath, Jasojit ; Tiwari, Reshma Kumari . In: Vikalpa: The Journal for Decision Makers. RePEc:sae:vikjou:v:46:y:2021:i:3:p:153-165.

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2021Voluntary disclosure when private information and disclosure costs are jointly determined. (2021). Kim, Jungmin ; Verrecchia, Robert E ; Taylor, Daniel J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09601-z.

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2021Criminals, bankruptcy, and cost of debt. (2021). Bigler, Morten Nicklas ; Regenburg, Kasper. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09608-6.

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2021The geography of investor attention. (2021). Pattitoni, Pierpaolo ; Pagano, Marco ; mengoli, stefano. In: CFS Working Paper Series. RePEc:zbw:cfswop:671.

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Recent citations received in 2020
YearCiting document
2020Employee quality and audit fee: evidence from China. (2020). Chen, Xia ; Li, Xing ; Tian, Gaoliang ; Qi, Baolei. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:5:p:4533-4566.

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2020Corporate governance and institutions—A review and research agenda. (2020). Dedoulis, Emmanouil ; Zattoni, Alessandro ; van Ees, Hans ; Leventis, Stergios. In: Corporate Governance: An International Review. RePEc:bla:corgov:v:28:y:2020:i:6:p:465-487.

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2020Entrepreneurs facial trustworthiness, gender, and crowdfunding success. (2020). Wang, Zhihong ; Hsieh, Tien-Shih ; Duan, Yang. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301371.

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2020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review. (2020). Marinovic, Ivan ; Dehaan, ED ; Blankespoor, Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s016541012030046x.

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2020Technology is changing lending: Implications for research. (2020). Sutherland, Andrew G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s016541012030063x.

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2020Hype or help? Journalists’ perceptions of mispriced stocks. (2020). Jacobs, Heiko. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:178:y:2020:i:c:p:550-565.

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2020Can ethics be taught? Evidence from securities exams and investment adviser misconduct. (2020). Sutherland, Andrew ; Vetter, Felix W ; Kowaleski, Zachary T. In: Journal of Financial Economics. RePEc:eee:jfinec:v:138:y:2020:i:1:p:159-175.

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2020Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes. (2020). Hellman, Niclas ; Andersson, Patric. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:41:y:2020:i:c:s1061951820300550.

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2020The impact of product market competition and internal corporate governance on family succession. (2020). Liao, Chen-Chieh ; Yeh, Yin-Hua. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:62:y:2020:i:c:s0927538x18304803.

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2020Does Short-Termism Influence the Market Value of Companies? Evidence from EU Countries. (2020). Sajnog, Artur ; Pieloch-Babiarz, Aleksandra ; Janicka, Magorzata. In: JRFM. RePEc:gam:jjrfmx:v:13:y:2020:i:11:p:272-:d:440880.

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2020Credit Absorption Capacity of Businesses in the Construction Sector of the Czech Republic—Analysis Based on the Difference in Values of EVA Entity and EVA Equity. (2020). Kollmann, Jaroslav ; Suler, Petr ; Horak, Jakub ; Marecek, Jan. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:21:p:9078-:d:438317.

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2020Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case. (2020). Cabedo, David J ; Fuertes-Fuertes, Iluminada ; Tirado-Beltran, Jose Miguel. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:23:p:10146-:d:456891.

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2020Gender Gaps and Racial Disparities in Labour Market Penalties for Financial Misconduct. (2020). Honda, Jun. In: Working Papers. RePEc:inn:wpaper:2020-17.

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2020Stock-based compensation, financial analysts, and equity overvaluation. (2020). White, Brian ; Mohanram, Partha ; Zhao, Wuyang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09541-0.

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2020Tax-savvy executives. (2020). Li, Yijun ; Kubick, Thomas R ; Robinson, John R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:4:d:10.1007_s11142-020-09543-y.

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2020Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada. (2020). Russo, Kayla ; Leggio, Juliano ; Hadzurik, Jessica ; Paduano, Bianca ; Mangen, Claudine. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:149-179.

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2020When do firms highlight their effective tax rate?. (2020). Sureth, Caren ; Muller, Jens ; Flagmeier, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:259.

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Recent citations received in 2019
YearCiting document
2019Loss aversion and the zero-earnings discontinuity. (2019). de la Rosa, Leonidas ; Niebuhr, Nikolaj Kirkeby. In: Economics Working Papers. RePEc:aah:aarhec:2019-09.

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2019The Role of Gatekeepers in Capital Markets. (2019). Srinivasan, Suraj ; Roychowdhury, Sugata. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:2:p:295-322.

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2019Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks. (2019). Law, Kelvin K. F. ; Mills, Lillian F. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:2:p:491-543.

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2019Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability. (2019). Merkley, Kenneth ; Choudhary, Preeti ; Schipper, Katherine. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:5:p:1303-1351.

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2019Political 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.

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2019Discretionary loan loss provisions and market discipline. (2019). Le Quang, Gaëtan. In: Economics Bulletin. RePEc:ebl:ecbull:eb-19-00679.

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2019Are 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.

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2019The 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.

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2019The 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.

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2019Accounting 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.

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2019The impact of corporate governance on corporate tax avoidance—A 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.

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2019Exploring 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.

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2019Economic 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.

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2019Female 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.

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2019What 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.

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2019.

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2019Institutional Investor Attention and Firm Disclosure. (2019). Sutherland, Andrew ; Core, John ; Abramova, Inna. In: MPRA Paper. RePEc:pra:mprapa:93665.

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2019Insolvency Regimes and Firms Default Risk Under Economic Uncertainty and Shocks. (2019). Mohapatra, Sanket ; Gopalakrishnan, Balagopal. In: MPRA Paper. RePEc:pra:mprapa:96283.

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2019Diversified Syndicate Structure and Loan Spreads for Non-U.S. Firms. (2019). Mohapatra, Sanket ; Gopalakrishnan, Balagopal. In: MPRA Paper. RePEc:pra:mprapa:96297.

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2019Corporate Tax Cuts and Economic Growth. (2019). Suzuki, Keishun. In: MPRA Paper. RePEc:pra:mprapa:97829.

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2019Changes in analysts’ stock recommendations following regulatory action against their brokerage. (2019). Sharp, Nathan Y ; Call, Andrew C ; Wong, Paul A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09506-y.

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2019Measuring 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.

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Recent citations received in 2018
YearCiting document
2018External Credit Ratings and Bank Lending. (2018). Cahn, Christophe ; Salvade, Federica ; Girotti, Mattia. In: Working papers. RePEc:bfr:banfra:691.

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2018Twenty 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.

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2018Directions To Improve The Effectiveness Of Russia’s 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.

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2018Do features that associate managers with a message magnify investors’ 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.

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2018“U.S. worldwide taxation and domestic mergers and acquisitions” a discussion✰. (2018). Chen, Novia X ; Shevlin, Terry. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:439-447.

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2018Discussion of “Managing reputation: Evidence from biographies of corporate directors✰. (2018). Miller, Darius. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:470-475.

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2018Discussion of “analyst stock ownership and stock recommendations”. (2018). Bradley, Daniel. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:2:p:499-505.

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2018Societal 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.

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2018AUDITING RESEARCH: A REVIEW OF RECENT RESEARCH ADVANCES. (2018). Cuzdriorean, Dan Dacian . In: Eurasian Journal of Economics and Finance. RePEc:ejn:ejefjr:v:6:y:2018:i:4:p:14-26.

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2018FDI Spillovers on Corporate Social Responsibility: The Channel of Labor Mobility. (2018). Shang, Qianqian ; Liu, Chun ; Zhang, YI. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:11:p:4265-:d:183734.

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2018Intentions 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.

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2018Learning about Competitors: Evidence from SME Lending. (2018). Sutherland, Andrew ; Darmouni, Olivier. In: MPRA Paper. RePEc:pra:mprapa:93668.

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2018Economics of Voluntary Information Sharing. (2018). Sutherland, Andrew ; Sturgess, Jason ; Liberti, Jose. In: MPRA Paper. RePEc:pra:mprapa:93673.

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2018Economics of Voluntary Information Sharing. (2018). Sutherland, Andrew ; Sturgess, Jason ; Liberti, Jose. In: Working Papers. RePEc:qmw:qmwecw:869.

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2018Implications 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.

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2018Cross-listing and CSR performance: evidence from AH shares. (2018). Zhou, Jing ; Zhang, Xin ; Shi, Haina. In: Frontiers of Business Research in China. RePEc:spr:fobric:v:12:y:2018:i:1:d:10.1186_s11782-018-0032-z.

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2018Accounting 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.

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2018Information transfer and conference calls. (2018). Kolev, Kalin ; Brochet, Francois ; Lerman, Alina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9444-4.

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2018Mandatory CSR reporting—literature review and future developments in Germany. (2018). Gulenko, Maryna. In: NachhaltigkeitsManagementForum | Sustainability Management Forum. RePEc:spr:sumafo:v:26:y:2018:i:1:d:10.1007_s00550-018-0476-9.

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2018Between 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.

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2018Need 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.

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2018The 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.

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2018Corporate tax planning and firms information environment. (2018). Osswald, Benjamin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:236.

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2018The 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.

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2018Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions. (2018). Ludwig, Christopher ; Dutt, Verena ; Voget, Johannes ; Vay, Heiko ; Nicolay, Katharina. In: Annual Conference 2018 (Freiburg, Breisgau): Digital Economy. RePEc:zbw:vfsc18:181537.

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2018Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions. (2018). Ludwig, Christopher ; Dutt, Verena ; Voget, Johannes ; Vay, Heiko ; Nicolay, Katharina. In: ZEW Discussion Papers. RePEc:zbw:zewdip:18019.

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