[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]
IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
2016 | 0 | 0.53 | 0.09 | 0 | 34 | 34 | 394 | 3 | 3 | 0 | 0 | 0 | 3 | 0.09 | 0.21 | |||
2017 | 0.62 | 0.55 | 0.42 | 0.62 | 50 | 84 | 498 | 35 | 38 | 34 | 21 | 34 | 21 | 11 | 31.4 | 13 | 0.26 | 0.21 |
2018 | 0.95 | 0.57 | 0.89 | 0.95 | 46 | 130 | 299 | 116 | 154 | 84 | 80 | 84 | 80 | 19 | 16.4 | 13 | 0.28 | 0.24 |
2019 | 1.02 | 0.6 | 1.01 | 1.09 | 42 | 172 | 175 | 174 | 328 | 96 | 98 | 130 | 142 | 21 | 12.1 | 5 | 0.12 | 0.24 |
2020 | 1.31 | 0.73 | 1.73 | 1.72 | 40 | 212 | 151 | 366 | 695 | 88 | 115 | 172 | 295 | 22 | 6 | 8 | 0.2 | 0.34 |
2021 | 1.66 | 1.02 | 1.94 | 1.88 | 43 | 255 | 69 | 493 | 1189 | 82 | 136 | 212 | 398 | 39 | 7.9 | 18 | 0.42 | 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 |
# | Year | Title | Cited |
---|---|---|---|
1 | 2016 | A review of the IFRS adoption literature. (2016). Li, X I ; de George, Emmanuel T ; Shivakumar, Lakshmanan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1. Full description at Econpapers || Download paper | 70 |
2 | 2017 | The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Miller, Brian P ; Bonsall, Samuel B. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0. Full description at Econpapers || Download paper | 56 |
3 | 2016 | Seeing is believing: analystsâ corporate site visits. (2016). Du, Fei ; Cheng, Qiang ; Wang, Yutao. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9. Full description at Econpapers || Download paper | 46 |
4 | 2017 | Military experience and corporate tax avoidance. (2017). Law, Kelvin K. F. ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z. Full description at Econpapers || Download paper | 37 |
5 | 2017 | Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Israeli, Doron ; Sridharan, Suhas A ; Charles, . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8. Full description at Econpapers || Download paper | 34 |
6 | 2018 | Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Karpoff, Jonathan ; Amiram, Dan ; Sloan, Richard ; Dupont, Quentin ; Cox, James D ; Bozanic, Zahn. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9435-x. Full description at Econpapers || Download paper | 33 |
7 | 2016 | The benefits of specific risk-factor disclosures. (2016). Hu, Danqi ; Hope, Ole-Kristian ; Lu, Hai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1. Full description at Econpapers || Download paper | 33 |
8 | 2019 | Quality minus junk. (2019). Pedersen, Lasse ; Asness, Clifford S ; Frazzini, Andrea. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9470-2. Full description at Econpapers || Download paper | 32 |
9 | 2016 | The role of the media in disseminating insider-trading news. (2016). Skinner, Douglas J ; Rogers, Jonathan L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2. Full description at Econpapers || Download paper | 30 |
10 | 2017 | Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x. Full description at Econpapers || Download paper | 30 |
11 | 2020 | Entropy-balanced accruals. (2020). Schonberger, Bryce ; McMullin, Jeff L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:1:d:10.1007_s11142-019-09525-9. Full description at Econpapers || Download paper | 30 |
12 | 2018 | Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Dehaan, ED ; Blankespoor, Elizabeth ; Zhu, Christina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2. Full description at Econpapers || Download paper | 28 |
13 | 2017 | Has goodwill accounting gone bad?. (2017). Sloan, Richard G ; Li, Kevin K. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9401-7. Full description at Econpapers || Download paper | 27 |
14 | 2017 | Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0. Full description at Econpapers || Download paper | 27 |
15 | 2016 | Taste, information, and asset prices: implications for the valuation of CSR. (2016). Heinle, Mirko S ; Friedman, Henry L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x. Full description at Econpapers || Download paper | 24 |
16 | 2016 | Accruals and price crashes. (2016). Zhu, Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9355-1. Full description at Econpapers || Download paper | 23 |
17 | 2018 | Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Seybert, Nicholas ; Ham, Charles ; Wang, Sean. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x. Full description at Econpapers || Download paper | 23 |
18 | 2017 | Corporate bankruptcy prediction: a high dimensional analysis. (2017). Jones, Stewart. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9407-1. Full description at Econpapers || Download paper | 22 |
19 | 2017 | The effect of financial reporting quality on corporate dividend policy. (2017). Ramalingegowda, Santhosh ; Koo, David S ; Yu, Yong. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3. Full description at Econpapers || Download paper | 22 |
20 | 2017 | Bank earnings and regulatory capital management using available for sale securities. (2017). Gomez-Biscarri, Javier ; Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y. Full description at Econpapers || Download paper | 22 |
21 | 2017 | The internet as an information intermediary. (2017). Thornock, Jacob R ; Drake, Michael S ; Twedt, Brady J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1. Full description at Econpapers || Download paper | 22 |
22 | 2017 | The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Maydew, Edward L ; Hanlon, Michelle ; Saavedra, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y. Full description at Econpapers || Download paper | 21 |
23 | 2017 | Shareholder activism and voluntary disclosure. (2017). Schoenfeld, Jordan ; Bourveau, Thomas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0. Full description at Econpapers || Download paper | 20 |
24 | 2018 | The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior. (2018). McNichols, Maureen F ; Beaver, William H ; Wang, Zach Z. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9417-z. Full description at Econpapers || Download paper | 19 |
25 | 2021 | Mandatory 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. Full description at Econpapers || Download paper | 18 |
26 | 2020 | Policy uncertainty and loan loss provisions in the banking industry. (2020). Saffar, Walid ; Ng, Jeffrey ; Zhang, Janus Jian. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09530-y. Full description at Econpapers || Download paper | 18 |
27 | 2016 | Political contributions and analyst behavior. (2016). Law, Kelvin K. F. ; Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9. Full description at Econpapers || Download paper | 18 |
28 | 2018 | Consequences of adopting an expanded auditorâs report in the United Kingdom. (2018). Minutti-Meza, Miguel ; Gutierrez, Elizabeth ; Vulcheva, Maria ; Tatum, Kay W. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9464-0. Full description at Econpapers || Download paper | 16 |
29 | 2018 | Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Cuny, Christine ; Burks, Jeffrey J ; Granja, Joo ; Gerakos, Joseph. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1. Full description at Econpapers || Download paper | 16 |
30 | 2018 | Do firms underreport information on cyber-attacks? Evidence from capital markets. (2018). Livne, Tsafrir ; Amir, Eli ; Levi, Shai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9452-4. Full description at Econpapers || Download paper | 15 |
31 | 2020 | Investor relations and IPO performance. (2020). HASAN, IFTEKHAR ; Chahine, Salim ; Mazboudi, Mohamad ; Colak, Gonul. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09526-8. Full description at Econpapers || Download paper | 15 |
32 | 2016 | Limited attention, statement of cash flow disclosure, and the valuation of accruals. (2016). Teoh, Siew Hong ; Miao, Bin ; Zhu, Zinan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9357-z. Full description at Econpapers || Download paper | 15 |
33 | 2016 | Accounting-based downside risk, cost of capital, and the macroeconomy. (2016). Konchitchki, Yaniv ; Wu, Feng ; Luo, Yan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9338-7. Full description at Econpapers || Download paper | 14 |
34 | 2017 | A theory of risk disclosure. (2017). Smith, Kevin C ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2. Full description at Econpapers || Download paper | 14 |
35 | 2018 | Corporate tax avoidance: data truncation and loss firms. (2018). Sansing, Richard ; Henry, Erin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9448-0. Full description at Econpapers || Download paper | 14 |
36 | 2016 | Tests of investor learning models using earnings innovations and implied volatilities. (2016). Papadakis, George ; Neururer, Thaddeus ; Riedl, Edward J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-015-9348-5. Full description at Econpapers || Download paper | 13 |
37 | 2017 | Management forecasts and the cost of equity capital: international evidence. (2017). Myers, Linda A ; Cao, Ying ; Yang, Yong George ; Tsang, Albert. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5. Full description at Econpapers || Download paper | 13 |
38 | 2017 | Uncertainty and debt covenants. (2017). Demerjian, Peter R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9409-z. Full description at Econpapers || Download paper | 13 |
39 | 2016 | Usefulness of fair values for predicting banksâ future earnings: evidence from other comprehensive income and its components. (2016). Causholli, Monika ; Bratten, Brian ; Khan, Urooj. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9346-7. Full description at Econpapers || Download paper | 13 |
40 | 2016 | What do accruals tell us about future cash flows?. (2016). Clinch, Greg ; Barth, Mary E ; Israeli, Doron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9360-4. Full description at Econpapers || Download paper | 13 |
41 | 2018 | Societal trust and corporate tax avoidance. (2018). Kanagaretnam, Kiridaran ; Lobo, Gerald ; Lim, Chee Yeow ; Lee, Jimmy. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9466-y. Full description at Econpapers || Download paper | 12 |
42 | 2017 | The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure. (2017). Gavious, Ilanit ; Chen, Ester ; Lev, Baruch. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9399-x. Full description at Econpapers || Download paper | 12 |
43 | 2017 | The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality. (2017). Myers, Linda A ; Chi, Wuchun ; Xie, Hong ; Omer, Thomas C. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9376-9. Full description at Econpapers || Download paper | 12 |
44 | 2017 | Go before the whistle blows: an empirical analysis of director turnover and financial fraud. (2017). Wu, Haibin ; Kim, Jeong-Bon ; Gao, Yanmin ; Tsang, Desmond. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9381-z. Full description at Econpapers || Download paper | 12 |
45 | 2019 | Overconfidence and Corporate Tax Policy. (2019). Gaertner, Fabio B ; Chyz, James A ; Watson, Luke ; Kausar, Asad. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:3:d:10.1007_s11142-019-09494-z. Full description at Econpapers || Download paper | 11 |
46 | 2017 | Flexibility in cash-flow classification under IFRS: determinants and consequences. (2017). Jørgensen, Bjørn ; Gordon, Elizabeth A ; Linthicum, Cheryl L ; Jorgensen, Bjorn N ; Henry, Elaine. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9387-1. Full description at Econpapers || Download paper | 11 |
47 | 2016 | Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling. (2016). Segal, Dan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9366-y. Full description at Econpapers || Download paper | 11 |
48 | 2018 | Managerial incentives, options, and cost-structure choices. (2018). Levi, Shai ; Aboody, David ; Weiss, Dan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9432-0. Full description at Econpapers || Download paper | 11 |
49 | 2019 | The effect of major customer concentration on firm profitability: competitive or collaborative?. (2019). Liang, Chuchu ; Hui, Kai Wai ; Yeung, Eric P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9469-8. Full description at Econpapers || Download paper | 10 |
50 | 2016 | How do CEO incentives affect corporate tax planning and financial reporting of income taxes?. (2016). Robinson, John R ; Powers, Kathleen ; Stomberg, Bridget. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9350-6. Full description at Econpapers || Download paper | 10 |
# | Year | Title | Cited |
---|---|---|---|
1 | 2017 | The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Miller, Brian P ; Bonsall, Samuel B. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0. Full description at Econpapers || Download paper | 48 |
2 | 2016 | A review of the IFRS adoption literature. (2016). Li, X I ; de George, Emmanuel T ; Shivakumar, Lakshmanan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1. Full description at Econpapers || Download paper | 45 |
3 | 2016 | Seeing is believing: analystsâ corporate site visits. (2016). Du, Fei ; Cheng, Qiang ; Wang, Yutao. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9. Full description at Econpapers || Download paper | 37 |
4 | 2017 | Military experience and corporate tax avoidance. (2017). Law, Kelvin K. F. ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z. Full description at Econpapers || Download paper | 32 |
5 | 2020 | Entropy-balanced accruals. (2020). Schonberger, Bryce ; McMullin, Jeff L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:1:d:10.1007_s11142-019-09525-9. Full description at Econpapers || Download paper | 30 |
6 | 2018 | Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Karpoff, Jonathan ; Amiram, Dan ; Sloan, Richard ; Dupont, Quentin ; Cox, James D ; Bozanic, Zahn. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9435-x. Full description at Econpapers || Download paper | 29 |
7 | 2019 | Quality minus junk. (2019). Pedersen, Lasse ; Asness, Clifford S ; Frazzini, Andrea. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9470-2. Full description at Econpapers || Download paper | 28 |
8 | 2017 | Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Israeli, Doron ; Sridharan, Suhas A ; Charles, . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8. Full description at Econpapers || Download paper | 26 |
9 | 2017 | Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0. Full description at Econpapers || Download paper | 23 |
10 | 2016 | The benefits of specific risk-factor disclosures. (2016). Hu, Danqi ; Hope, Ole-Kristian ; Lu, Hai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1. Full description at Econpapers || Download paper | 22 |
11 | 2018 | Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Dehaan, ED ; Blankespoor, Elizabeth ; Zhu, Christina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2. Full description at Econpapers || Download paper | 21 |
12 | 2016 | Accruals and price crashes. (2016). Zhu, Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9355-1. Full description at Econpapers || Download paper | 20 |
13 | 2018 | Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Seybert, Nicholas ; Ham, Charles ; Wang, Sean. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x. Full description at Econpapers || Download paper | 20 |
14 | 2016 | The role of the media in disseminating insider-trading news. (2016). Skinner, Douglas J ; Rogers, Jonathan L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2. Full description at Econpapers || Download paper | 20 |
15 | 2017 | Has goodwill accounting gone bad?. (2017). Sloan, Richard G ; Li, Kevin K. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9401-7. Full description at Econpapers || Download paper | 18 |
16 | 2021 | Mandatory 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. Full description at Econpapers || Download paper | 18 |
17 | 2020 | Policy uncertainty and loan loss provisions in the banking industry. (2020). Saffar, Walid ; Ng, Jeffrey ; Zhang, Janus Jian. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09530-y. Full description at Econpapers || Download paper | 18 |
18 | 2017 | The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Maydew, Edward L ; Hanlon, Michelle ; Saavedra, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y. Full description at Econpapers || Download paper | 18 |
19 | 2017 | Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x. Full description at Econpapers || Download paper | 17 |
20 | 2016 | Taste, information, and asset prices: implications for the valuation of CSR. (2016). Heinle, Mirko S ; Friedman, Henry L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x. Full description at Econpapers || Download paper | 16 |
21 | 2017 | The effect of financial reporting quality on corporate dividend policy. (2017). Ramalingegowda, Santhosh ; Koo, David S ; Yu, Yong. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3. Full description at Econpapers || Download paper | 16 |
22 | 2017 | Corporate bankruptcy prediction: a high dimensional analysis. (2017). Jones, Stewart. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9407-1. Full description at Econpapers || Download paper | 16 |
23 | 2018 | Consequences of adopting an expanded auditorâs report in the United Kingdom. (2018). Minutti-Meza, Miguel ; Gutierrez, Elizabeth ; Vulcheva, Maria ; Tatum, Kay W. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9464-0. Full description at Econpapers || Download paper | 15 |
24 | 2020 | Investor relations and IPO performance. (2020). HASAN, IFTEKHAR ; Chahine, Salim ; Mazboudi, Mohamad ; Colak, Gonul. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09526-8. Full description at Econpapers || Download paper | 15 |
25 | 2017 | Shareholder activism and voluntary disclosure. (2017). Schoenfeld, Jordan ; Bourveau, Thomas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0. Full description at Econpapers || Download paper | 15 |
26 | 2018 | Corporate tax avoidance: data truncation and loss firms. (2018). Sansing, Richard ; Henry, Erin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9448-0. Full description at Econpapers || Download paper | 14 |
27 | 2018 | The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior. (2018). McNichols, Maureen F ; Beaver, William H ; Wang, Zach Z. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9417-z. Full description at Econpapers || Download paper | 14 |
28 | 2018 | Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Cuny, Christine ; Burks, Jeffrey J ; Granja, Joo ; Gerakos, Joseph. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1. Full description at Econpapers || Download paper | 14 |
29 | 2018 | Do firms underreport information on cyber-attacks? Evidence from capital markets. (2018). Livne, Tsafrir ; Amir, Eli ; Levi, Shai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9452-4. Full description at Econpapers || Download paper | 14 |
30 | 2017 | Bank earnings and regulatory capital management using available for sale securities. (2017). Gomez-Biscarri, Javier ; Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y. Full description at Econpapers || Download paper | 12 |
31 | 2016 | Political contributions and analyst behavior. (2016). Law, Kelvin K. F. ; Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9. Full description at Econpapers || Download paper | 12 |
32 | 2018 | Societal trust and corporate tax avoidance. (2018). Kanagaretnam, Kiridaran ; Lobo, Gerald ; Lim, Chee Yeow ; Lee, Jimmy. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9466-y. Full description at Econpapers || Download paper | 11 |
33 | 2017 | A theory of risk disclosure. (2017). Smith, Kevin C ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2. Full description at Econpapers || Download paper | 11 |
34 | 2016 | Tests of investor learning models using earnings innovations and implied volatilities. (2016). Papadakis, George ; Neururer, Thaddeus ; Riedl, Edward J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-015-9348-5. Full description at Econpapers || Download paper | 11 |
35 | 2018 | Managerial incentives, options, and cost-structure choices. (2018). Levi, Shai ; Aboody, David ; Weiss, Dan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9432-0. Full description at Econpapers || Download paper | 11 |
36 | 2019 | Overconfidence and Corporate Tax Policy. (2019). Gaertner, Fabio B ; Chyz, James A ; Watson, Luke ; Kausar, Asad. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:3:d:10.1007_s11142-019-09494-z. Full description at Econpapers || Download paper | 11 |
37 | 2017 | The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure. (2017). Gavious, Ilanit ; Chen, Ester ; Lev, Baruch. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9399-x. Full description at Econpapers || Download paper | 10 |
38 | 2017 | Uncertainty and debt covenants. (2017). Demerjian, Peter R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9409-z. Full description at Econpapers || Download paper | 10 |
39 | 2019 | The effect of major customer concentration on firm profitability: competitive or collaborative?. (2019). Liang, Chuchu ; Hui, Kai Wai ; Yeung, Eric P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9469-8. Full description at Econpapers || Download paper | 10 |
40 | 2017 | The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality. (2017). Myers, Linda A ; Chi, Wuchun ; Xie, Hong ; Omer, Thomas C. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9376-9. Full description at Econpapers || Download paper | 10 |
41 | 2018 | Defining, measuring, and modeling accruals: a guide for researchers. (2018). Sloan, Richard ; Larson, Chad R ; Giedt, Jenny Zha. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9457-z. Full description at Econpapers || Download paper | 10 |
42 | 2017 | Management forecasts and the cost of equity capital: international evidence. (2017). Myers, Linda A ; Cao, Ying ; Yang, Yong George ; Tsang, Albert. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5. Full description at Econpapers || Download paper | 10 |
43 | 2021 | Does the media spotlight burn or spur innovation?. (2021). Shen, Rui ; Dai, Lili ; Zhang, Bohui. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09553-w. Full description at Econpapers || Download paper | 10 |
44 | 2017 | The internet as an information intermediary. (2017). Thornock, Jacob R ; Drake, Michael S ; Twedt, Brady J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1. Full description at Econpapers || Download paper | 10 |
45 | 2017 | Go before the whistle blows: an empirical analysis of director turnover and financial fraud. (2017). Wu, Haibin ; Kim, Jeong-Bon ; Gao, Yanmin ; Tsang, Desmond. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9381-z. Full description at Econpapers || Download paper | 10 |
46 | 2016 | Limited attention, statement of cash flow disclosure, and the valuation of accruals. (2016). Teoh, Siew Hong ; Miao, Bin ; Zhu, Zinan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9357-z. Full description at Econpapers || Download paper | 10 |
47 | 2016 | Accounting-based downside risk, cost of capital, and the macroeconomy. (2016). Konchitchki, Yaniv ; Wu, Feng ; Luo, Yan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9338-7. Full description at Econpapers || Download paper | 9 |
48 | 2020 | The effects of MiFID II on sell-side analysts, buy-side analysts, and firms. (2020). Hope, Ole-Kristian ; Fang, Bingxu ; Moldovan, Rucsandra ; Huang, Zhongwei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09545-w. Full description at Econpapers || Download paper | 9 |
49 | 2017 | Flexibility in cash-flow classification under IFRS: determinants and consequences. (2017). Jørgensen, Bjørn ; Gordon, Elizabeth A ; Linthicum, Cheryl L ; Jorgensen, Bjorn N ; Henry, Elaine. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9387-1. Full description at Econpapers || Download paper | 8 |
50 | 2020 | Machine learning improves accounting estimates: evidence from insurance payments. (2020). Lev, Baruch ; Ding, Kexing ; Vasarhelyi, Miklos A ; Sun, Ting ; Peng, Xuan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09546-9. Full description at Econpapers || Download paper | 8 |
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2021 | Goodwill impairment and CEO overconfidence. (2021). Wang, Hongxia ; Ngo, Thanh ; Killins, Robert. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:29:y:2021:i:c:s2214635021000034. Full description at Econpapers || Download paper | |
2021 | Country-specific drivers of the value relevance of goodwill impairment losses. (2021). Georgiou, George ; Alshehabi, Ahmad ; Ala, Alessandro S ; Sala, Alessandro. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000094. Full description at Econpapers || Download paper | |
2021 | Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement. (2021). Paugam, Luc ; Lobo, Gerald J ; Filip, Andrei. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:36-69. Full description at Econpapers || Download paper | |
2021 | Disclosure quality vis-Ã -vis disclosure quantity: Does audit committee matter in Omani financial institutions?. (2021). Sagitova, Roza ; Hussainey, Khaled ; Lawati, Hidaya. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:57:y:2021:i:2:d:10.1007_s11156-020-00955-0. Full description at Econpapers || Download paper | |
2021 | Measuring institutional trading costs and the implications for finance research: The case of tick size reductions. (2021). Liu, Tingting ; Irvine, Paul J ; Eaton, Gregory W. In: Journal of Financial Economics. RePEc:eee:jfinec:v:139:y:2021:i:3:p:832-851. Full description at Econpapers || Download paper | |
2021 | Stock liquidity and default risk around the world. (2021). Huang, Allen ; Liu, Benjamin ; Ali, Searat ; Duong, Huu Nhan ; Nadarajah, Sivathaasan. In: Journal of Financial Markets. RePEc:eee:finmar:v:55:y:2021:i:c:s1386418120300665. Full description at Econpapers || Download paper | |
2021 | Financial constraints and future tax outcome volatility. (2021). Shu, Sydney Qing ; Omer, Thomas C ; Akamah, Herita T. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:637-665. Full description at Econpapers || Download paper | |
2021 | Minimum tick size reduction and stock liquidity: lessons from the Warsaw Stock Exchange. (2021). Stereczak, Szymon. In: Bank i Kredyt. RePEc:nbp:nbpbik:v:52:y:2021:i:6:p:545-576. Full description at Econpapers || Download paper | |
2021 | Does litigation change managersâ beliefs about the value of voluntarily disclosing bad news?. (2021). Cedergren, Matthew C ; Billings, Mary Brooke ; Dube, Svenja. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:4:d:10.1007_s11142-021-09582-z. Full description at Econpapers || Download paper | |
2021 | . Full description at Econpapers || Download paper | |
2021 | Alpha enhancement in global equity markets with ESG overlay on factor-based investment strategies. (2021). Mohanty, Odette ; Ivanof, Mike . In: Risk Management. RePEc:pal:risman:v:23:y:2021:i:3:d:10.1057_s41283-021-00075-6. Full description at Econpapers || Download paper | |
2021 | The Evolving Causal Structure of Equity Risk Factors. (2021). BONCHI, FRANCESCO ; Bajardi, Paolo ; D'Acunto, Gabriele ; de Francisci, Gianmarco. In: Papers. RePEc:arx:papers:2111.05072. Full description at Econpapers || Download paper | |
2021 | How to build a factor portfolio: Does the allocation strategy matter?. (2021). Wendt, Viktoriasophie ; Drobetz, Wolfgang ; Dichtl, Hubert. In: European Financial Management. RePEc:bla:eufman:v:27:y:2021:i:1:p:20-58. Full description at Econpapers || Download paper | |
2021 | The Perception of Dependence, Investment Decisions, and Stock Prices. (2021). Weber, Martin ; Ungeheuer, Michael. In: Journal of Finance. RePEc:bla:jfinan:v:76:y:2021:i:2:p:797-844. Full description at Econpapers || Download paper | |
2021 | Asset Pricing and Sports Betting. (2021). Moskowitz, Tobias J. In: Journal of Finance. RePEc:bla:jfinan:v:76:y:2021:i:6:p:3153-3209. Full description at Econpapers || Download paper | |
2021 | Portfolios of actively managed mutual funds. (2021). Riley, Timothy B. In: The Financial Review. RePEc:bla:finrev:v:56:y:2021:i:2:p:205-230. Full description at Econpapers || Download paper | |
2021 | Hedge fund portfolio selection with fund characteristics. (2021). Kahra, Hannu ; Kauppila, Mikko ; Joenvaara, Juha. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:132:y:2021:i:c:s0378426621001916. Full description at Econpapers || Download paper | |
2021 | Predicting stock returns from the pricing and mispricing of accounting fundamentals. (2021). Walkshausl, Christian. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:81:y:2021:i:c:p:253-260. Full description at Econpapers || Download paper | |
2021 | The quality premium with leverage and liquidity constraints. (2021). Rubio, Gonzalo ; Gonzalez-Urteaga, Ana. In: International Review of Financial Analysis. RePEc:eee:finana:v:75:y:2021:i:c:s1057521921000429. Full description at Econpapers || Download paper | |
2021 | Spectral factor models. (2021). Tamoni, Andrea ; Lo, Andrew W ; Chaudhuri, Shomesh E ; Bandi, Federico M. In: Journal of Financial Economics. RePEc:eee:jfinec:v:142:y:2021:i:1:p:214-238. Full description at Econpapers || Download paper | |
2021 | Decomposing anomalies. (2021). Li, BO ; Boubaker, Sabri ; Zhang, Yifan ; Liu, Zhenya. In: Economics Letters. RePEc:eee:ecolet:v:202:y:2021:i:c:s0165176521001129. Full description at Econpapers || Download paper | |
2021 | Factors and risk premia in individual international stock returns. (2021). Scaillet, Olivier ; Chaieb, Ines ; Langlois, Hugues. In: Journal of Financial Economics. RePEc:eee:jfinec:v:141:y:2021:i:2:p:669-692. Full description at Econpapers || Download paper | |
2021 | Lucky factors. (2021). Harvey, Campbell R ; Liu, Yan. In: Journal of Financial Economics. RePEc:eee:jfinec:v:141:y:2021:i:2:p:413-435. Full description at Econpapers || Download paper | |
2021 | Modeling and analysis of the effect of COVID-19 on the stock price: V and L-shape recovery. (2021). Prakash, OM ; Nurujjaman, MD ; Rai, Anish ; Mahata, Ajit. In: Physica A: Statistical Mechanics and its Applications. RePEc:eee:phsmap:v:574:y:2021:i:c:s0378437121002806. Full description at Econpapers || Download paper | |
2021 | Enhanced factor investing in the Korean stock market. (2021). Kim, Saejoon. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:67:y:2021:i:c:s0927538x21000652. Full description at Econpapers || Download paper | |
2021 | Quest for a parsimonious factor model in the wake of quality-minus-junk, misvaluation and Fama-French-six factors. (2021). Ulku, Numan ; Ali, Fahad. In: Finance Research Letters. RePEc:eee:finlet:v:41:y:2021:i:c:s1544612320316615. Full description at Econpapers || Download paper | |
2021 | Voluntary 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. Full description at Econpapers || Download paper | |
2021 | Diversify or concentrate: The impact of customer concentration on corporate social responsibility. (2021). Zhou, Honggeng ; Zhu, Minghao. In: International Journal of Production Economics. RePEc:eee:proeco:v:240:y:2021:i:c:s0925527321001900. Full description at Econpapers || Download paper | |
2021 | Customer concentration and M&A performance. (2021). Li, Haoyu ; Dong, Yizhe. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001425. Full description at Econpapers || Download paper | |
2021 | The effects of managerial ability on firm performance and the mediating role of capital structure: evidence from Taiwan. (2021). Kweh, Qian Long ; Lu, Wen-Min ; Tebourbi, Imen ; Kiong, Irene Wei. In: Financial Innovation. RePEc:spr:fininn:v:7:y:2021:i:1:d:10.1186_s40854-021-00320-7. Full description at Econpapers || Download paper | |
2021 | Governments as customers: Exploring the effects of government customers on supplier firmsâ 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. Full description at Econpapers || Download paper | |
2021 | . Full description at Econpapers || Download paper | |
2021 | . Full description at Econpapers || Download paper | |
2021 | Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance. (2021). Wu, Yuchen ; Sureth, Caren ; Safaei, Reyhaneh ; Eberhartinger, Eva. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:267. Full description at Econpapers || Download paper | |
2021 | Gendering merit: How the discourse of merit in diversity disclosures supports the gendered status quo on Canadian corporate boards. (2021). McIlkenny, Philip ; McConomy, Bruce ; Bujaki, Merridee ; Ben-Amar, Walid. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:75:y:2021:i:c:s1045235420300204. Full description at Econpapers || Download paper | |
2021 | The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement. (2021). Leventis, Stergios ; Koulikidou, Kleopatra ; Chantziaras, Antonios. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300604. Full description at Econpapers || Download paper | |
2021 | Two Wrongs Make a âRightâ? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals. (2021). Ghio, Alessandro ; Ferramosca, Silvia ; Cohen, Nava ; Andreicovici, Ionela. In: Journal of Business Ethics. RePEc:kap:jbuset:v:172:y:2021:i:2:d:10.1007_s10551-020-04475-8. Full description at Econpapers || Download paper | |
2021 | Common Institutional Ownership and Earnings Management. (2021). Yu, Yong ; Utke, Steven ; Ramalingegowda, Santhosh. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:208-241. Full description at Econpapers || Download paper | |
2021 | Financial misconduct and employee mistreatment: evidence from wage theft. (2021). Raghunandan, Aneesh. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:109863. Full description at Econpapers || Download paper | |
2021 | Financial misconduct and employee mistreatment: Evidence from wage theft. (2021). Raghunandan, Aneesh. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09602-y. Full description at Econpapers || Download paper | |
2021 | Economic 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. Full description at Econpapers || Download paper | |
2021 | The 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. Full description at Econpapers || Download paper | |
2021 | Public-sector pension plans and the discount rate assumption: The role of political incentives. (2021). Naughton, James P ; Bagchi, Sutirtha. In: Economics Letters. RePEc:eee:ecolet:v:204:y:2021:i:c:s0165176521001919. Full description at Econpapers || Download paper | |
2021 | Doing 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. Full description at Econpapers || Download paper | |
2021 | Stop the presses! Or wait, we might need them: Firm responses to local newspaper closures and layoffs. (2021). White, Roger M ; Stice, Han ; Kim, Min. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001577. Full description at Econpapers || Download paper | |
2021 | . Full description at Econpapers || Download paper | |
2021 | Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment. (2021). Koppers, Sebastian ; Ferguson, Patrick J ; Eyring, Henry. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:657-711. Full description at Econpapers || Download paper | |
2021 | Analystsâ role in shaping non-GAAP reporting: evidence from a natural experiment. (2021). Gomez, Enrique ; Christensen, Theodore E ; Pan, Jing ; Ma, Matthew. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09564-7. Full description at Econpapers || Download paper | |
2021 | Measuring 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. Full description at Econpapers || Download paper | |
2021 | Local political corruption and Firms non-GAAP reporting. (2021). Xinyu, Yang ; Yi, Louise ; Jiang, Xuejun ; Chen, Xia. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001930. Full description at Econpapers || Download paper | |
2021 | Does the use of non?GAAP earnings in compensation contracts lead to excessive CEO compensation? Efficient contracting versus managerial power. (2021). Yang, Yong George ; Kyung, Hangsoo. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:5-6:p:841-868. Full description at Econpapers || Download paper | |
2021 | Tax-motivated profit shifting in big 4 networks: Evidence from Europe. (2021). Spence, Crawford ; Blaylock, Bradley ; Elemes, Anastasios. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:95:y:2021:i:c:s036136822100043x. Full description at Econpapers || Download paper | |
2021 | Trade credit and cost stickiness. (2021). Habib, Ahsan ; Dcosta, Mabel. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:1:p:1139-1179. Full description at Econpapers || Download paper | |
2021 | Asymmetric Inventory Management and the Direction of Sales Changesâ . (2021). Yang, Daniel G ; Lee, Woojong ; Jung, Taejin ; Hwang, Iny. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:676-706. Full description at Econpapers || Download paper | |
2021 | Financial constraints and asymmetric cost behavior. (2021). Uddin, Md Borhan ; Habib, Ahsan ; Dcosta, Mabel. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:1:d:10.1007_s00187-021-00314-7. Full description at Econpapers || Download paper | |
2021 | The use of adjusted earnings in performance evaluation. (2021). Li, Valerie ; Curtis, Asher ; Patrick, Paige H. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:4:d:10.1007_s11142-021-09580-1. Full description at Econpapers || Download paper | |
2021 | Cost 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. Full description at Econpapers || Download paper | |
2021 | Cash-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. Full description at Econpapers || Download paper | |
2021 | . Full description at Econpapers || Download paper | |
2021 | Does 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. Full description at Econpapers || Download paper | |
2021 | Anonymous Equity Research. (2021). Kim, Eunjee ; Dyer, Travis. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:575-611. Full description at Econpapers || Download paper | |
2021 | Qualitative 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. Full description at Econpapers || Download paper | |
2021 | How do investors value the publication of tax information? Evidence from the European public country-by-country reporting. (2021). Weck, Stefan ; Spengel, Christoph ; Muller, Raphael. In: ZEW Discussion Papers. RePEc:zbw:zewdip:21077. Full description at Econpapers || Download paper | |
2021 | The Relationship between CEO Psychological Biases, Corporate Governance and Corporate Social Responsibility. (2021). Salhi, Bassem. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:7:p:317-:d:591441. Full description at Econpapers || Download paper | |
2021 | Financial reporting under economic policy uncertainty. (2021). Ozili, Peterson K. In: MPRA Paper. RePEc:pra:mprapa:105089. Full description at Econpapers || Download paper | |
2021 | Loan loss provisioning of US banks: Economic policy uncertainty and discretionary behavior. (2021). Demir, Ender ; Ozili, Peterson ; Danisman, Gamze Ozturk. In: International Review of Economics & Finance. RePEc:eee:reveco:v:71:y:2021:i:c:p:923-935. Full description at Econpapers || Download paper | |
2021 | How economic policy uncertainty affects the cost of raising equity capital: Evidence from seasoned equity offerings. (2021). John, K C ; Saffar, Walid ; Chan, Yue-Cheong . In: Journal of Financial Stability. RePEc:eee:finsta:v:53:y:2021:i:c:s1572308920301443. Full description at Econpapers || Download paper | |
2021 | Economic uncertainty and its spillover networks: Evidence from the Asia-Pacific countries. (2021). Chen, Hao ; Ding, Saijie ; Tang, Wenjin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:67:y:2021:i:c:s0927538x21000469. Full description at Econpapers || Download paper | |
2021 | Impact of Basel III on the discretion and timeliness of Banksâ loan loss provisions. (2021). Ow, Kevin ; Ranasinghe, Tharindra ; Lim, Chu Yeong ; Jutasompakorn, Pearpilai . In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000138. Full description at Econpapers || Download paper | |
2021 | Economic policy uncertainty and bank stability: Does bank regulation and supervision matter in major European economies?. (2021). Nguyen, Thanh Cong. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:74:y:2021:i:c:s1042443121001062. Full description at Econpapers || Download paper | |
2021 | Economic policy uncertainty and bank stability: Threshold effect of institutional quality and competition. (2021). Zhao, Zhongxiu ; Bakhsh, Satar ; Jiang, Ping ; Shabir, Mohsin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:68:y:2021:i:c:s0927538x21001177. Full description at Econpapers || Download paper | |
2021 | Economic uncertainty and bank stability: Conventional vs. Islamic banking. (2021). TARAZI, Amine ; Demir, Ender ; Bilgin, Mehmet ; Danisman, Gamze Ozturk. In: Journal of Financial Stability. RePEc:eee:finsta:v:56:y:2021:i:c:s157230892100070x. Full description at Econpapers || Download paper | |
2021 | Does 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. Full description at Econpapers || Download paper | |
2021 | Does oil price aggravate the impact of economic policy uncertainty on bank performance in India?. (2021). Tripe, David ; Nghiem, Son ; Thien, Thanh Pham. In: Energy Economics. RePEc:eee:eneeco:v:104:y:2021:i:c:s0140988321004072. Full description at Econpapers || Download paper | |
2021 | . Full description at Econpapers || Download paper | |
2021 | IFRS adoption and stock misvaluation: Implication to Korea discount. (2021). Lee, Woo-Jong ; Kim, Yewon ; Cho, Meeok. In: Research in International Business and Finance. RePEc:eee:riibaf:v:58:y:2021:i:c:s027553192100115x. Full description at Econpapers || Download paper | |
2021 | The effect of uncertainty on the formulation of strategies: a study of selected Indian organizations. (2021). Bhattacharya, Arabinda ; Sarkar, Dev Narayan ; Kundu, Amit. In: SN Business & Economics. RePEc:spr:snbeco:v:1:y:2021:i:1:d:10.1007_s43546-020-00010-z. Full description at Econpapers || Download paper | |
2021 | The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation. (2021). Sun, Estelle Y. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:242-275. Full description at Econpapers || Download paper | |
2021 | Digitalization of economy is the key factor behind fourth industrial revolution: How G7 countries are overcoming with the financing issues?. (2021). Tan, Zhixiong ; Ameen, Anam ; Shaheen, Riffat ; Gen, Sema Yilmaz ; Musibau, Hammed Oluwaseyi ; Yuan, Shengjun. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:165:y:2021:i:c:s0040162520313597. Full description at Econpapers || Download paper | |
2021 | The 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. Full description at Econpapers || Download paper | |
2021 | Major shareholdersâ trust and market risk: Substituting weak institutions with trust. (2021). Batten, Jonathan ; Aysan, Ahmet ; Chantziaras, Antonios ; Abdelsalam, Omneya. In: Journal of Corporate Finance. RePEc:eee:corfin:v:66:y:2021:i:c:s0929119920302285. Full description at Econpapers || Download paper | |
2021 | Public relations expenditure, media tone, and regulatory decisions. (2021). Tian, Gary Gang ; Wu, Yanling. In: Journal of Corporate Finance. RePEc:eee:corfin:v:66:y:2021:i:c:s0929119920302376. Full description at Econpapers || Download paper | |
2021 | Wall 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. Full description at Econpapers || Download paper | |
2021 | M&As and political uncertainty: Evidence from the 2016 US presidential election. (2021). El-Helaly, Moataz ; Dbouk, Wassim ; Chahine, Salim. In: Journal of Financial Stability. RePEc:eee:finsta:v:54:y:2021:i:c:s1572308921000255. Full description at Econpapers || Download paper | |
2021 | Tournament incentives and IPO failure risk. (2021). Loukopoulos, Georgios ; Gounopoulos, Dimitrios ; Colak, Gonul. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:130:y:2021:i:c:s0378426621001527. Full description at Econpapers || Download paper | |
2021 | Underwriter reputation and IPO underpricing: The role of institutional investors in the Chinese growth enterprise market. (2021). Dai, Tiantian ; Zhu, Baohua ; Ning, Lutao ; Mallick, Sushanta. In: International Review of Financial Analysis. RePEc:eee:finana:v:78:y:2021:i:c:s1057521921002763. Full description at Econpapers || Download paper | |
2021 | COVID-19: Fear of pandemic and short-term IPO performance. (2021). Saha, Pritam ; Mazumder, Sharif. In: Finance Research Letters. RePEc:eee:finlet:v:43:y:2021:i:c:s1544612321000581. Full description at Econpapers || Download paper | |
2021 | Uncertainty, prospectus content, and the pricing of initial public offerings. (2021). Srinivasan, Raji ; Parrino, Robert ; Crain, Nicholas. In: Journal of Empirical Finance. RePEc:eee:empfin:v:64:y:2021:i:c:p:160-182. Full description at Econpapers || Download paper | |
2021 | Financial reporting incentives, earnings management, and tax avoidance in SMEs. (2021). Yague, Jose ; Sanchezballesta, Juan Pedro ; Juan Pedro Sanchez Ballesta, . In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:7-8:p:1404-1433. Full description at Econpapers || Download paper | |
2021 | Peer effects in corporate disclosure decisions. (2021). Seo, Hojun. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:1:s0165410120300665. Full description at Econpapers || Download paper | |
2021 | Evidence of an increasing trend in earnings surprises over the past two decades: The role of positive manager?initiated non?GAAP adjustments. (2021). Lont, David H ; Griffin, Paul A. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1525-1559. Full description at Econpapers || Download paper | |
2021 | Textual classification of SEC comment letters. (2021). Ryans, James P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09565-6. Full description at Econpapers || Download paper | |
2021 | The 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. Full description at Econpapers || Download paper | |
2021 | Behavioral 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. Full description at Econpapers || Download paper | |
2021 | State 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. Full description at Econpapers || Download paper | |
2021 | A Focus on Ethical Value under the Vision of Leadership, Teamwork, Effective Communication and Productivity. (2021). Ravina-Ripoll, Rafael ; Galvan-Vela, Esthela ; Mercader, Victor ; Gh, Cristina Raluca. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:11:p:522-:d:670073. Full description at Econpapers || Download paper | |
2021 | Does revenue-expense matching play a differential role in analystsâ earnings and revenue forecasts?. (2021). Kim, Sangwan. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000597. Full description at Econpapers || Download paper | |
2021 | What Information in Financial Statements Could Be Used to Predict the Risk of Equity Investment?. (2021). Liu, Min. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:8:p:365-:d:610359. Full description at Econpapers || Download paper | |
2021 | Distress risk puzzle and analyst forecast optimism. (2021). Sophia, W H ; Kenneth, K C. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:57:y:2021:i:2:d:10.1007_s11156-020-00950-5. Full description at Econpapers || Download paper | |
2021 | A 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. Full description at Econpapers || Download paper | |
2021 | Rest in Peace Post-Earnings Announcement Drift. (2021). Martineau, Charles . In: SocArXiv. RePEc:osf:socarx:z7k3p. Full description at Econpapers || Download paper | |
2021 | PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and NonâBig 4 US Auditors*. (2021). Raman, K K ; Lundstrom, Nathan G ; Khurana, Inder K. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:376-411. Full description at Econpapers || Download paper | |
2021 | Information asymmetry, risk aversion and R&D subsidies: Effect-size heterogeneity and policy conundrums. (2021). Ugur, Mehmet ; Trushin, Eshref. In: Greenwich Papers in Political Economy. RePEc:gpe:wpaper:32224. Full description at Econpapers || Download paper | |
2021 | Is 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. Full description at Econpapers || Download paper | |
2021 | The dark side of CEO social capital: Evidence from real earnings management and future operating performance. (2021). Griffin, Paul A ; Ryou, Ji Woo ; Liu, Yun ; Hong, Hyun A. In: Journal of Corporate Finance. RePEc:eee:corfin:v:68:y:2021:i:c:s0929119921000419. Full description at Econpapers || Download paper | |
2021 | Are banks really special? Evidence from a natural experiment. (2021). Shi, Jing ; Nguyen, Justin Hung. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:72:y:2021:i:c:s104244312100055x. Full description at Econpapers || Download paper | |
2021 | Political corruption and Corporate Social Responsibility (CSR). (2021). Kryzanowski, Lawrence ; Hossain, Ashrafee Tanvir. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:31:y:2021:i:c:s2214635021000824. Full description at Econpapers || Download paper | |
2021 | Chief Executive Officer power and Corporate Sexual Orientation Equality. (2021). Masum, Abdullah Al ; Singhvi, Meghna ; al Masum, Abdullah ; Hossain, Ashrafee ; Brodmann, Jennifer. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:31:y:2021:i:c:s2214635021000873. Full description at Econpapers || Download paper | |
2021 | CEO Network Centrality and the Likelihood of Financial Reporting Fraud. (2021). Mazboudi, Mohamad ; Hasan, Iftekhar ; Fang, Yiwei ; Chahine, Salim. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:4:p:654-678. Full description at Econpapers || Download paper | |
2021 | Does stock market liberalisation restrain corporate financialisation?. (2021). Li, Ziyang ; Yao, Mengchao ; Zhu, Yanyan ; Ying, Qianwei. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:5:p:6263-6294. Full description at Econpapers || Download paper | |
2021 | The 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. Full description at Econpapers || Download paper | |
2021 | Corporate integrity and hostile takeover threats: Evidence from machine learning and âCEO luckâ. (2021). Chaivisuttangkun, Sirithida ; Jiraporn, Pornsit ; Chatjuthamard, Pattanaporn ; Ongsakul, Viput. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:32:y:2021:i:c:s2214635021001234. Full description at Econpapers || Download paper | |
2021 | Hedge funds and their prime broker analysts. (2021). Teo, Melvyn ; Kulchania, Manoj ; Chung, Sung Gon. In: Journal of Empirical Finance. RePEc:eee:empfin:v:62:y:2021:i:c:p:141-158. Full description at Econpapers || Download paper | |
2021 | Regulation and stock market quality: The impact of MiFID II provision on research unbundling. (2021). Petrella, Giovanni ; Anselmi, Giulio. In: International Review of Financial Analysis. RePEc:eee:finana:v:76:y:2021:i:c:s1057521921001265. Full description at Econpapers || Download paper | |
2021 | Should information be sold separately? Evidence from MiFID II. (2021). Mota, Lira ; Guo, Yifeng. In: Journal of Financial Economics. RePEc:eee:jfinec:v:142:y:2021:i:1:p:97-126. Full description at Econpapers || Download paper | |
2021 | Impact of MiFID II on the Market VolatilityâAnalysis on Some Developed and Emerging European Stock Markets. (2021). Milo, Marius Cristian. In: Laws. RePEc:gam:jlawss:v:10:y:2021:i:3:p:55-:d:585793. Full description at Econpapers || Download paper | |
2021 | Political connections and media slant. (2021). Faff, Robert ; Yu, Xin ; Guo, Shijun. In: International Review of Economics & Finance. RePEc:eee:reveco:v:74:y:2021:i:c:p:58-80. Full description at Econpapers || Download paper | |
2021 | Shareholder 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. Full description at Econpapers || Download paper | |
2021 | Disclosure by firms under voting pressure. (2021). Wang, Xianjue. In: International Review of Financial Analysis. RePEc:eee:finana:v:78:y:2021:i:c:s1057521921002234. Full description at Econpapers || Download paper | |
2021 | A new take on voice: the influence of BlackRockâs âDear CEOâ letters. (2021). Skinner, Nicole A ; Pawliczek, Andrea ; Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09603-x. Full description at Econpapers || Download paper | |
2021 | Earnings Management in Frontier Market: Do Institutional Settings Matter?. (2021). Safari, Maryam ; Yapa, Prem ; Martens, Wil. In: Economies. RePEc:gam:jecomi:v:9:y:2021:i:1:p:17-:d:493355. Full description at Econpapers || Download paper | |
2021 | Water disclosure and financial reporting quality for social changes: Empirical evidence from China. (2021). Zhang, Miaomiao ; Su, Kun ; Liu, Chengyun. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:166:y:2021:i:c:s0040162521000032. Full description at Econpapers || Download paper | |
2021 | Does the life cycle affect earnings management and bankruptcy?. (2021). Tumpach, Milos ; Marousek, Josef ; Privara, Andrej ; Michalkova, Lucia ; Durana, Pavol. In: Oeconomia Copernicana. RePEc:pes:ieroec:v:12:y:2021:i:2:p:425-461. Full description at Econpapers || Download paper | |
2021 | State Ownership and Accounting Quality: Evidence from State-Owned Enterprises in China. (2021). Uk, Seung ; Gong, YU. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:15:p:8659-:d:607595. Full description at Econpapers || Download paper | |
2021 | Haste doesnt bring success: Top-down amplification of economic growth targets and enterprise overcapacity. (2021). Hu, May ; Hou, Qingsong ; Chen, Xia. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001814. Full description at Econpapers || Download paper | |
2021 | Artificial Intelligence in Corporate Sustainability: Using LSTM and GRU for Going Concern Prediction. (2021). Chu, Chien-Chou ; Chi, Der-Jang. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:21:p:11631-:d:661439. Full description at Econpapers || Download paper | |
2021 | Criminals, 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. Full description at Econpapers || Download paper | |
2021 | Discontinued operations and analyst forecast accuracy. (2021). Rapley, Eric T ; Guragai, Binod ; Beyer, Brooke. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:57:y:2021:i:2:d:10.1007_s11156-021-00956-7. Full description at Econpapers || Download paper | |
2021 | The Impact of Family Ownership on Quality and Disclosure of Internal Control in Pakistan. (2021). Ayub, Usman ; Noreen, Umara ; Jadoon, Imran Abbas ; Shahzadi, Naima ; Tahir, Muhammad. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:16:p:8755-:d:608981. Full description at Econpapers || Download paper | |
2021 | Compensation 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. Full description at Econpapers || Download paper | |
2021 | Asymmetric effects of voluntary disclosure on stock liquidity: evidence from 8?K filings. (2021). Kim, Robert ; Cho, Hyunkwon. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:1:p:803-846. Full description at Econpapers || Download paper | |
2021 | Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8?Ks. (2021). Whipple, Benjamin C ; Twedt, Brady J ; Campbell, John L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:412-442. Full description at Econpapers || Download paper | |
2021 | Heterogeneity 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. Full description at Econpapers || Download paper | |
2021 | The power of firm fundamental information in explaining stock returns. (2021). Stoumbos, Robert ; Shao, Shuai ; Zhang, Frank X. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:4:d:10.1007_s11142-020-09572-7. Full description at Econpapers || Download paper | |
2021 | Corporate site visits, private monitoring and fraud: Evidence from China. (2021). Chen, Xiaoqi ; Broadstock, David. In: Finance Research Letters. RePEc:eee:finlet:v:40:y:2021:i:c:s1544612320315944. Full description at Econpapers || Download paper | |
2021 | Do site visits mitigate corporate fraudulence? Evidence from China. (2021). Tang, Songlian ; Feng, XU ; Su, Fei. In: International Review of Financial Analysis. RePEc:eee:finana:v:78:y:2021:i:c:s1057521921002611. Full description at Econpapers || Download paper |
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2021 | Show Me the Money! Dividend Policy in Countries with Weak Institutions. (2021). Ellahie, Atif ; Kaplan, Zachary . In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:613-655. Full description at Econpapers || Download paper | |
2021 | Strategic 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. Full description at Econpapers || Download paper | |
2021 | Truncating Optimism. (2021). Xie, Yifang ; Martin, Xiumin ; Kaplan, Zachary . In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1827-1884. Full description at Econpapers || Download paper | |
2021 | Fiduciary duty or loyalty? Evidence from co-opted boards and corporate misconduct. (2021). Liu, Jia ; Baghdadi, Ghasan A ; Atawnah, Nader ; Zaman, Rashid. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001887. Full description at Econpapers || Download paper | |
2021 | Media coverage and investment efficiency. (2021). Xing, LU ; Li, Donghui ; Xu, Weidong ; Gao, Xin. In: Journal of Empirical Finance. RePEc:eee:empfin:v:63:y:2021:i:c:p:270-293. Full description at Econpapers || Download paper | |
2021 | Oil shocks and corporate payouts. (2021). Hasan, Mostafa Monzur ; Wong, Jin Boon. In: Energy Economics. RePEc:eee:eneeco:v:99:y:2021:i:c:s0140988321002218. Full description at Econpapers || Download paper | |
2021 | Learning 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. Full description at Econpapers || Download paper | |
2021 | Cash-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. Full description at Econpapers || Download paper | |
2021 | . Full description at Econpapers || Download paper | |
2021 | Does the Disclosure of an Audit Engagement Partnerâs Name Improve the Audit Quality? A Difference-in-Difference Analysis. (2021). Liu, Min ; John, Kose. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:11:p:508-:d:661870. Full description at Econpapers || Download paper | |
2021 | Trusting in the âEye in the Skyâ? Farmersâ and Auditorsâ Perceptions of Drone Use in Environmental Auditing. (2021). Westbrooke, Victoria ; Lucock, Xiaomeng. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:23:p:13208-:d:690473. Full description at Econpapers || Download paper | |
2021 | An Empirical Study on the Corporate Social Responsibility Regime in India: Pre-COVID and COVID Times. (2021). Agarwal, Sakshi ; Garg, Varun. In: Review of Market Integration. RePEc:sae:revmar:v:13:y:2021:i:2-3:p:124-153. Full description at Econpapers || Download paper | |
2021 | Management forecasts of volatility. (2021). Ellahie, Atif ; Peng, Xiaoxia. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09567-4. Full description at Econpapers || Download paper | |
2021 | Mandatory 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. Full description at Econpapers || Download paper | |
2021 | The real effect of foreign exchange hedging on corporate innovation. (2021). Xia, Chongwu ; Zhang, Lei ; Yang, Chuyi. In: Journal of Futures Markets. RePEc:wly:jfutmk:v:41:y:2021:i:12:p:2046-2078. Full description at Econpapers || Download paper | |
2021 | . Full description at Econpapers || Download paper | |
2021 | Determinants and career consequences of early audit partner rotations. (2021). Leuz, Christian ; Hail, Luzi ; Gipper, Brandon. In: CFS Working Paper Series. RePEc:zbw:cfswop:676. Full description at Econpapers || Download paper |
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2020 | Whats good for you is good for me: The effect of CEO inside debt on the cost of equity. (2020). Zhang, Hao ; Shen, Carl Hsin-Han. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301437. Full description at Econpapers || Download paper | |
2020 | Credit Absorption Capacity of Businesses in the Construction Sector of the Czech RepublicâAnalysis 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. Full description at Econpapers || Download paper | |
2020 | A Review of the Post-Earnings-Announcement Drift. (2020). Fink, Josef. In: Working Paper Series, Social and Economic Sciences. RePEc:grz:wpsses:2020-04. Full description at Econpapers || Download paper | |
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2020 | The effect of international takeover laws on corporate resource adjustments: Market discipline and/or managerial myopia?. (2020). Hu, Bingbing ; Cannon, James N ; Yang, Daoguang ; Lee, Jay Junghun . In: Journal of International Business Studies. RePEc:pal:jintbs:v:51:y:2020:i:9:d:10.1057_s41267-020-00370-6. Full description at Econpapers || Download paper | |
2020 | Stock-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. Full description at Econpapers || Download paper | |
2020 | Stock compensation expense, cash flows, and inflated valuations. (2020). Bhojraj, Sanjeev. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09549-6. Full description at Econpapers || Download paper | |
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2019 | Commemorating the 50ââ¬ÂYear Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years. (2019). Kothari, S P ; Wasley, Charles. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:5:p:1117-1159. Full description at Econpapers || Download paper | |
2019 | A diagnostic criterion for approximate factor structure. (2019). Scaillet, Olivier ; Ossola, Elisa ; Gagliardini, Patrick. In: Journal of Econometrics. RePEc:eee:econom:v:212:y:2019:i:2:p:503-521. Full description at Econpapers || Download paper | |
2019 | Asset pricing model uncertainty. (2019). Borup, Daniel. In: Journal of Empirical Finance. RePEc:eee:empfin:v:54:y:2019:i:c:p:166-189. Full description at Econpapers || Download paper | |
2019 | Is that factor just lucky? Australian evidence. (2019). Huang, Ronghong ; Gaunt, Clive ; Cannavan, Damien ; Hoang, Khoa. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:57:y:2019:i:c:s0927538x1930304x. Full description at Econpapers || Download paper | |
2019 | Insolvency Regimes and Firms Default Risk Under Economic Uncertainty and Shocks. (2019). Mohapatra, Sanket ; Gopalakrishnan, Balagopal. In: MPRA Paper. RePEc:pra:mprapa:96283. Full description at Econpapers || Download paper |
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2018 | Research Design Issues in Studies Using Discretionary Accruals. (2018). McNichols, Maureen F ; Stubben, Stephen R. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:227-246. Full description at Econpapers || Download paper | |
2018 | Disclosure ââ¬ÅScriptabilityââ¬Â. (2018). Deangelis, Matthew D ; Allee, Kristian D ; Moon, James R. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:2:p:363-430. Full description at Econpapers || Download paper | |
2018 | When are extreme daily returns not lottery? At earnings announcements!. (2018). Nguyen, Harvey ; Truong, Cameron. In: Journal of Financial Markets. RePEc:eee:finmar:v:41:y:2018:i:c:p:92-116. Full description at Econpapers || Download paper | |
2018 | The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets. (2018). Glaeser, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:163-193. Full description at Econpapers || Download paper | |
2018 | The effects of bank regulators and external auditors on loan loss provisions. (2018). Nicoletti, Allison . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:244-265. Full description at Econpapers || Download paper | |
2018 | AUDITING 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. Full description at Econpapers || Download paper | |
2018 | Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy. (2018). Ud, Nizam ; Cheng, Xinsheng ; Banbhan, Ashfaque. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4697-:d:189389. Full description at Econpapers || Download paper | |
2018 | Is Narcissism Sustainable in CEO Leadership of State-Owned Enterprises?. (2018). Kim, Bong Hwan. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:7:p:2425-:d:157468. Full description at Econpapers || Download paper | |
2018 | Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism. (2018). Fasan, Marco ; Marcon, Carlo . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:8:y:2018:i:3:p:209-223. Full description at Econpapers || Download paper | |
2018 | Divulgações de informações e o efeito no retorno de ações da maior empresa de educação listada na B3 (Brasil, Bolsa, Balcão).. (2018). Gomes, Liliane Vicentina ; de Souza, Mauricio Ferreira ; Silva, Cristiane Lana ; Dos, Jose Odalio. In: MPRA Paper. RePEc:pra:mprapa:93123. Full description at Econpapers || Download paper | |
2018 | Accounting research in China: commemorating the 40th anniversary of reform and opening up. (2018). Zhong, Kai ; Ye, Kangtao ; Wang, Huacheng. In: Frontiers of Business Research in China. RePEc:spr:fobric:v:12:y:2018:i:1:d:10.1186_s11782-018-0046-6. Full description at Econpapers || Download paper | |
2018 | Manager-analyst conversations in earnings conference calls. (2018). Nagar, Venky ; Chen, Jason V ; Schoenfeld, Jordan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9453-3. Full description at Econpapers || Download paper |