[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]
IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
1990 | 0.17 | 0.11 | 4.74 | 0.15 | 35 | 35 | 1026 | 166 | 166 | 48 | 8 | 185 | 28 | 0 | 2 | 0.06 | 0.05 | |
1991 | 0.14 | 0.1 | 1.58 | 0.15 | 36 | 71 | 3025 | 112 | 278 | 66 | 9 | 149 | 22 | 0 | 2 | 0.06 | 0.05 | |
1992 | 0.11 | 0.11 | 1.4 | 0.12 | 30 | 101 | 669 | 141 | 419 | 71 | 8 | 143 | 17 | 0 | 0 | 0.05 | ||
1993 | 0.12 | 0.13 | 1.32 | 0.18 | 27 | 128 | 1383 | 169 | 588 | 66 | 8 | 149 | 27 | 0 | 0 | 0.06 | ||
1994 | 0.26 | 0.14 | 1.51 | 0.25 | 28 | 156 | 1529 | 235 | 823 | 57 | 15 | 159 | 39 | 0 | 4 | 0.14 | 0.07 | |
1995 | 0.24 | 0.22 | 1.54 | 0.31 | 34 | 190 | 916 | 292 | 1115 | 55 | 13 | 156 | 48 | 0 | 4 | 0.12 | 0.1 | |
1996 | 0.45 | 0.25 | 2.26 | 0.46 | 28 | 218 | 1187 | 493 | 1608 | 62 | 28 | 155 | 71 | 0 | 4 | 0.14 | 0.12 | |
1997 | 0.32 | 0.25 | 2.07 | 0.41 | 30 | 248 | 1134 | 514 | 2122 | 62 | 20 | 147 | 60 | 0 | 5 | 0.17 | 0.11 | |
1998 | 0.34 | 0.28 | 1.73 | 0.39 | 32 | 280 | 1570 | 484 | 2606 | 58 | 20 | 147 | 57 | 0 | 1 | 0.03 | 0.13 | |
1999 | 0.42 | 0.31 | 1.92 | 0.45 | 37 | 317 | 1711 | 607 | 3214 | 62 | 26 | 152 | 69 | 0 | 6 | 0.16 | 0.15 | |
2000 | 0.74 | 0.36 | 2.13 | 0.55 | 31 | 348 | 2283 | 740 | 3956 | 69 | 51 | 161 | 89 | 0 | 7 | 0.23 | 0.16 | |
2001 | 0.37 | 0.39 | 1.73 | 0.38 | 35 | 383 | 1880 | 663 | 4620 | 68 | 25 | 158 | 60 | 0 | 1 | 0.03 | 0.17 | |
2002 | 0.44 | 0.41 | 1.48 | 0.42 | 57 | 440 | 3306 | 648 | 5269 | 66 | 29 | 165 | 70 | 0 | 4 | 0.07 | 0.21 | |
2003 | 0.64 | 0.44 | 2.08 | 0.79 | 37 | 477 | 2066 | 990 | 6260 | 92 | 59 | 192 | 152 | 117 | 11.8 | 16 | 0.43 | 0.22 |
2004 | 0.78 | 0.5 | 2 | 0.75 | 32 | 509 | 1951 | 1017 | 7280 | 94 | 73 | 197 | 148 | 148 | 14.6 | 21 | 0.66 | 0.22 |
2005 | 0.7 | 0.51 | 2.22 | 0.86 | 27 | 536 | 1761 | 1178 | 8471 | 69 | 48 | 192 | 165 | 18 | 1.5 | 11 | 0.41 | 0.23 |
2006 | 1.31 | 0.51 | 2.74 | 1.21 | 34 | 570 | 2249 | 1552 | 10031 | 59 | 77 | 188 | 228 | 118 | 7.6 | 18 | 0.53 | 0.23 |
2007 | 1.28 | 0.47 | 2.86 | 1.27 | 36 | 606 | 1768 | 1726 | 11762 | 61 | 78 | 187 | 237 | 163 | 9.4 | 12 | 0.33 | 0.2 |
2008 | 1.3 | 0.49 | 2.98 | 1.44 | 44 | 650 | 2882 | 1936 | 13699 | 70 | 91 | 166 | 239 | 209 | 10.8 | 40 | 0.91 | 0.23 |
2009 | 1.3 | 0.48 | 2.94 | 1.34 | 40 | 690 | 1920 | 2024 | 15726 | 80 | 104 | 173 | 232 | 146 | 7.2 | 35 | 0.88 | 0.24 |
2010 | 1.58 | 0.49 | 3.48 | 1.53 | 38 | 728 | 1420 | 2531 | 18257 | 84 | 133 | 181 | 277 | 156 | 6.2 | 23 | 0.61 | 0.21 |
2011 | 1.33 | 0.52 | 3.02 | 1.54 | 39 | 767 | 1318 | 2313 | 20570 | 78 | 104 | 192 | 296 | 214 | 9.3 | 11 | 0.28 | 0.24 |
2012 | 0.78 | 0.52 | 2.93 | 1.42 | 39 | 806 | 1852 | 2363 | 22933 | 77 | 60 | 197 | 280 | 198 | 8.4 | 16 | 0.41 | 0.22 |
2013 | 1.28 | 0.56 | 3.41 | 1.6 | 39 | 845 | 1047 | 2885 | 25818 | 78 | 100 | 200 | 319 | 181 | 6.3 | 20 | 0.51 | 0.24 |
2014 | 1.29 | 0.55 | 3.79 | 1.44 | 36 | 881 | 897 | 3343 | 29161 | 78 | 101 | 195 | 280 | 187 | 5.6 | 12 | 0.33 | 0.23 |
2015 | 1.09 | 0.55 | 3.79 | 1.45 | 27 | 908 | 1142 | 3440 | 32604 | 75 | 82 | 191 | 276 | 186 | 5.4 | 19 | 0.7 | 0.23 |
2016 | 1.49 | 0.53 | 4.02 | 1.78 | 32 | 940 | 1282 | 3780 | 36386 | 63 | 94 | 180 | 320 | 250 | 6.6 | 44 | 1.38 | 0.21 |
2017 | 2.54 | 0.54 | 4.19 | 2.27 | 32 | 972 | 737 | 4077 | 40463 | 59 | 150 | 173 | 393 | 131 | 3.2 | 16 | 0.5 | 0.22 |
2018 | 2.72 | 0.56 | 4.53 | 2.28 | 34 | 1006 | 545 | 4553 | 45016 | 64 | 174 | 166 | 379 | 181 | 4 | 21 | 0.62 | 0.24 |
2019 | 1.5 | 0.57 | 4 | 2.17 | 31 | 1037 | 283 | 4147 | 49165 | 66 | 99 | 161 | 349 | 229 | 5.5 | 13 | 0.42 | 0.23 |
2020 | 1.88 | 0.69 | 5.03 | 3.37 | 30 | 1067 | 249 | 5366 | 54533 | 65 | 122 | 156 | 525 | 140 | 2.6 | 20 | 0.67 | 0.33 |
2021 | 1.7 | 0.83 | 4.89 | 3.09 | 40 | 1107 | 154 | 5407 | 59943 | 61 | 104 | 159 | 491 | 236 | 4.4 | 12 | 0.3 | 0.31 |
2022 | 1.84 | 0.9 | 4.42 | 2.52 | 45 | 1152 | 99 | 5091 | 65034 | 70 | 129 | 167 | 421 | 239 | 4.7 | 14 | 0.31 | 0.27 |
2023 | 1.61 | 0.98 | 4.06 | 2.17 | 22 | 1174 | 17 | 4765 | 69799 | 85 | 137 | 180 | 391 | 61 | 1.3 | 15 | 0.68 | 0.27 |
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 | 1991 | EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, JJ. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228. Full description at Econpapers || Download paper | 1671 |
2 | 1980 | FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, JA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131. Full description at Econpapers || Download paper | 1234 |
3 | 1968 | EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178. Full description at Econpapers || Download paper | 1140 |
4 | 1966 | FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111. Full description at Econpapers || Download paper | 766 |
5 | 2000 | The economic consequences of increased disclosure. (2000). Leuz, Christian ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:91-124. Full description at Econpapers || Download paper | 715 |
6 | 1984 | METHODOLOGICAL ISSUES RELATED TO THE ESTIMATION OF FINANCIAL DISTRESS PREDICTION MODELS. (1984). Zmijewski, ME. In: Journal of Accounting Research. RePEc:bla:joares:v:22:y:1984:i::p:59-82. Full description at Econpapers || Download paper | 576 |
7 | 2008 | International Accounting Standards and Accounting Quality. (2008). Barth, Mary E. ; Lang, Mark H. ; Landsman, Wayne R.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:467-498. Full description at Econpapers || Download paper | 570 |
8 | 2002 | Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630. Full description at Econpapers || Download paper | 565 |
9 | 2007 | Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Verrecchia, Robert E. ; Lambert, Richard . In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420. Full description at Econpapers || Download paper | 554 |
10 | 1989 | POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM. (1989). Thomas, JK ; Bernard, VL. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i::p:1-36. Full description at Econpapers || Download paper | 543 |
11 | 2004 | What Determines Corporate Transparency?. (2004). Piotroski, Joseph D. ; Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252. Full description at Econpapers || Download paper | 539 |
12 | 1994 | WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWS. (1994). Skinner, DJ. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:1:p:38-60. Full description at Econpapers || Download paper | 521 |
13 | 2008 | Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). Leuz, Christian ; Hail, Luzi ; Daske, Holger ; Verdi, Rodrigo . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142. Full description at Econpapers || Download paper | 512 |
14 | 1968 | INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92. Full description at Econpapers || Download paper | 500 |
15 | 1993 | CROSS-SECTIONAL DETERMINANTS OF ANALYST RATINGS OF CORPORATE DISCLOSURES. (1993). Lundholm, R ; Lang, M. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i:2:p:246-271. Full description at Econpapers || Download paper | 491 |
16 | 2009 | Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; KOTHARI, S. P. ; Shu, Susan . In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276. Full description at Econpapers || Download paper | 477 |
17 | 2001 | Toward an Implied Cost of Capital. (2001). Lee, Charles ; Charles, ; Gebhardt, William R ; Swaminathan, Bhaskaran . In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:135-176. Full description at Econpapers || Download paper | 467 |
18 | 1980 | THE PRICING OF AUDIT SERVICES - THEORY AND EVIDENCE. (1980). Simunic, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:161-190. Full description at Econpapers || Download paper | 437 |
19 | 1976 | CORPORATE FORECASTS OF EARNINGS PER SHARE AND STOCK-PRICE BEHAVIOR - EMPIRICAL TESTS. (1976). Patell, JM. In: Journal of Accounting Research. RePEc:bla:joares:v:14:y:1976:i:2:p:246-276. Full description at Econpapers || Download paper | 418 |
20 | 2006 | International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. (2006). Leuz, Christian ; Hail, Luzi. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:485-531. Full description at Econpapers || Download paper | 417 |
21 | 1966 | FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:123-127. Full description at Econpapers || Download paper | 404 |
22 | 2016 | Textual Analysis in Accounting and Finance: A Survey. (2016). McDonald, Bill ; Loughran, Tim . In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230. Full description at Econpapers || Download paper | 402 |
23 | 2000 | Corporate disclosure practices, institutional investors, and stock return volatility. (2000). Noe, CF ; Bushee, BJ. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:171-202. Full description at Econpapers || Download paper | 399 |
24 | 2002 | Errors in Estimating Accruals: Implications for Empirical Research. (2002). Hribar, Paul. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:105-134. Full description at Econpapers || Download paper | 393 |
25 | 1985 | DISCLOSURE OF NONPROPRIETARY INFORMATION. (1985). Dye, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:123-145. Full description at Econpapers || Download paper | 391 |
26 | 1999 | The boundaries of financial reporting and how to extend them. (1999). Zarowin, P ; Lev, B. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:353-385. Full description at Econpapers || Download paper | 377 |
27 | 1999 | Have financial statements lost their relevance?. (1999). Schipper, K ; Francis, J. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:319-352. Full description at Econpapers || Download paper | 350 |
28 | 2016 | The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:2:p:525-622. Full description at Econpapers || Download paper | 333 |
29 | 2005 | The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). AJINKYA, BIPIN ; BHOJRAJ, SANJEEV ; Sengupta, Partha. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376. Full description at Econpapers || Download paper | 312 |
30 | 2005 | The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Karamanou, Irene ; Vafeas, Nikos. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486. Full description at Econpapers || Download paper | 295 |
31 | 2003 | Does Greater Firmââ¬ÂSpecific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Morck, Randall ; Durnev, Artyom ; Yeung, Bernard ; Zarowin, Paul. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836. Full description at Econpapers || Download paper | 291 |
32 | 1991 | TRADING VOLUME AND PRICE REACTIONS TO PUBLIC ANNOUNCEMENTS. (1991). Verrecchia, RE ; Kim, O. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:302-321. Full description at Econpapers || Download paper | 278 |
33 | 2003 | ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?. (2003). Lins, Karl ; Miller, Darius P. ; Lang, Mark H.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:317-345. Full description at Econpapers || Download paper | 271 |
34 | 1994 | SHAREHOLDER LITIGATION AND CORPORATE DISCLOSURES. (1994). Philbrick, D ; Francis, J ; Schipper, K. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:2:p:137-164. Full description at Econpapers || Download paper | 268 |
35 | 2003 | Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study. (2003). Hope, Ole-Kristian. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:235-272. Full description at Econpapers || Download paper | 265 |
36 | 1991 | PORTFOLIO CONSIDERATIONS IN VALUING EXECUTIVE-COMPENSATION. (1991). Larcker, DF ; Lambert, RA ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:1:p:129-149. Full description at Econpapers || Download paper | 265 |
37 | 1999 | On the association between voluntary disclosure and earnings management. (1999). Kasznik, R. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:1:p:57-81. Full description at Econpapers || Download paper | 259 |
38 | 2006 | The Press as a Watchdog for Accounting Fraud. (2006). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:5:p:1001-1033. Full description at Econpapers || Download paper | 258 |
39 | 2000 | Value investing: The use of historical financial statement information to separate winners from losers. (2000). Piotroski, JD. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:1-41. Full description at Econpapers || Download paper | 251 |
40 | 1998 | Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. (1998). Larcker, DF ; Ittner, CD. In: Journal of Accounting Research. RePEc:bla:joares:v:36:y:1998:i::p:1-35. Full description at Econpapers || Download paper | 250 |
41 | 2001 | Analyst Coverage and Intangible Assets. (2001). Kasznik, Ron ; Barth, Mary E ; McNichols, Maureen F. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:1-34. Full description at Econpapers || Download paper | 249 |
42 | 2006 | Founding Family Ownership and Earnings Quality. (2006). Wang, Dechun. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:619-656. Full description at Econpapers || Download paper | 248 |
43 | 1987 | AN ANALYSIS OF THE USE OF ACCOUNTING AND MARKET MEASURES OF PERFORMANCE IN EXECUTIVE-COMPENSATION CONTRACTS. (1987). Larcker, DF ; Lambert, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:25:y:1987:i::p:85-129. Full description at Econpapers || Download paper | 246 |
44 | 1991 | EARNINGS AS AN EXPLANATORY VARIABLE FOR RETURNS. (1991). Harris, TS ; Easton, PD. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:1:p:19-36. Full description at Econpapers || Download paper | 246 |
45 | 2002 | A Reââ¬Âexamination of Disclosure Level and the Expected Cost of Equity Capital. (2002). Botosan, Christine A.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:21-40. Full description at Econpapers || Download paper | 244 |
46 | 1985 | PREDISCLOSURE INFORMATION, FIRM CAPITALIZATION, AND SECURITY PRICE BEHAVIOR AROUND EARNINGS ANNOUNCEMENTS. (1985). Atiase, RK. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:21-36. Full description at Econpapers || Download paper | 242 |
47 | 2000 | Country-specific factors related to financial reporting and the value relevance of accounting data. (2000). Hwang, LS ; Ali, A. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i:1:p:1-21. Full description at Econpapers || Download paper | 241 |
48 | 1995 | MANAGING FINANCIAL REPORTS OF COMMERCIAL-BANKS - THE INFLUENCE OF TAXES, REGULATORY CAPITAL, AND EARNINGS. (1995). Chamberlain, SL ; Beatty, A ; Magliolo, J. In: Journal of Accounting Research. RePEc:bla:joares:v:33:y:1995:i:2:p:231-261. Full description at Econpapers || Download paper | 235 |
49 | 2010 | The Role of the Business Press as an Information Intermediary. (2010). Core, John E. ; BUSHEE, BRIAN J. ; Guay, Wayne ; SOPHIA J. W. HAMM, . In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:1-19. Full description at Econpapers || Download paper | 233 |
50 | 2012 | Equity Risk Incentives and Corporate Tax Aggressiveness. (2012). Rego, Sonja Olhoft ; Wilson, Ryan. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:775-810. Full description at Econpapers || Download paper | 229 |
# | Year | Title | Cited |
---|---|---|---|
1 | 1991 | EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, JJ. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228. Full description at Econpapers || Download paper | 254 |
2 | 1980 | FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, JA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131. Full description at Econpapers || Download paper | 185 |
3 | 2016 | Textual Analysis in Accounting and Finance: A Survey. (2016). McDonald, Bill ; Loughran, Tim . In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230. Full description at Econpapers || Download paper | 175 |
4 | 2009 | Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; KOTHARI, S. P. ; Shu, Susan . In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276. Full description at Econpapers || Download paper | 140 |
5 | 1968 | EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178. Full description at Econpapers || Download paper | 128 |
6 | 2007 | Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Verrecchia, Robert E. ; Lambert, Richard . In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420. Full description at Econpapers || Download paper | 110 |
7 | 2016 | The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:2:p:525-622. Full description at Econpapers || Download paper | 103 |
8 | 1966 | FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111. Full description at Econpapers || Download paper | 98 |
9 | 2000 | The economic consequences of increased disclosure. (2000). Leuz, Christian ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:91-124. Full description at Econpapers || Download paper | 95 |
10 | 2004 | What Determines Corporate Transparency?. (2004). Piotroski, Joseph D. ; Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252. Full description at Econpapers || Download paper | 93 |
11 | 2015 | Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms. (2015). Piotroski, Joseph D ; Zhang, Tianyu ; Wong, T J. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:405-459. Full description at Econpapers || Download paper | 91 |
12 | 1966 | FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:123-127. Full description at Econpapers || Download paper | 85 |
13 | 2002 | Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630. Full description at Econpapers || Download paper | 84 |
14 | 2010 | The Role of the Business Press as an Information Intermediary. (2010). Core, John E. ; BUSHEE, BRIAN J. ; Guay, Wayne ; SOPHIA J. W. HAMM, . In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:1-19. Full description at Econpapers || Download paper | 83 |
15 | 2014 | Political Connections and the Cost of Bank Loans. (2014). Ma, Yue ; Lin, Chen ; Houston, Joel F. ; Jiang, Liangliang . In: Journal of Accounting Research. RePEc:bla:joares:v:52:y:2014:i:1:p:193-243. Full description at Econpapers || Download paper | 80 |
16 | 2012 | Equity Risk Incentives and Corporate Tax Aggressiveness. (2012). Rego, Sonja Olhoft ; Wilson, Ryan. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:775-810. Full description at Econpapers || Download paper | 75 |
17 | 1985 | DISCLOSURE OF NONPROPRIETARY INFORMATION. (1985). Dye, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:123-145. Full description at Econpapers || Download paper | 73 |
18 | 2006 | The Press as a Watchdog for Accounting Fraud. (2006). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:5:p:1001-1033. Full description at Econpapers || Download paper | 72 |
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2023 | Capital market liberalization and systemic risk of non-financial firms: Evidence from Chinese Stock Connect scheme. (2023). Si, Deng-Kui ; Ge, Xinyu ; Li, Haofei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002615. Full description at Econpapers || Download paper | |
2023 | Public disclosure with information sharing in financial market. (2023). Zhao, QI ; Ji, Yucheng ; Pan, Shiliang ; Xu, Weijun. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612323000260. Full description at Econpapers || Download paper | |
2023 | Strategic complexity in disclosure. (2023). Smith, Kevin ; Aghamolla, Cyrus. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000599. Full description at Econpapers || Download paper | |
2023 | Now You Can Take It with You: Effects of Occupational Credential Recognition on Labor Market Outcomes. (2023). Timmons, Edward ; Bae, Kihwan. In: Working Papers. RePEc:wvu:wpaper:23-03. Full description at Econpapers || Download paper | |
2023 | Financial Reporting and Employee Job Search. (2023). Zhou, Frank S ; Li, Nan ; Dehaan, ED. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:2:p:571-617. Full description at Econpapers || Download paper | |
2023 | . Full description at Econpapers || Download paper | |
2023 | The differential impact of strategic aggressiveness on firm performance: The role of firm size. (2023). McDowell, William C ; Michel, Eric J ; Esken, Candace A ; Weinzimmer, Laurence ; Mahto, Raj V. In: Journal of Business Research. RePEc:eee:jbrese:v:158:y:2023:i:c:s0148296322010888. Full description at Econpapers || Download paper | |
2023 | Delegated leadership at public accounting firms. (2023). Wu, XI ; Wang, Chunfei ; Lennox, Clive. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410122000957. Full description at Econpapers || Download paper | |
2023 | . Full description at Econpapers || Download paper | |
2023 | Top management abnormal turnover and stock price crash risk: Evidence from China. (2023). Li, Yanlin ; Chen, Yanjun. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923003332. Full description at Econpapers || Download paper | |
2023 | Do adjustment costs influence firmsâ target adjustment speeds? International evidence from share repurchase legalization. (2023). Gamage, Charith B. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:131:y:2023:i:c:s0261560622001760. Full description at Econpapers || Download paper | |
2023 | Attention to dividends, inattention to earnings?. (2023). Utke, Steven ; Kaplan, Zachary R ; Ham, Charles G. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:1:d:10.1007_s11142-021-09642-4. Full description at Econpapers || Download paper | |
2023 | Dividends, trust, and firm value. (2023). Kelly, Peter ; Kapons, Martin ; Zambrana, Rafael ; Stoumbos, Robert. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09795-4. Full description at Econpapers || Download paper | |
2023 | Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries. (2023). Martins, Orleans Silva ; Black, Ervin L ; Loureno, Isabel ; Viana, JR. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:51:y:2023:i:c:s106195182300023x. Full description at Econpapers || Download paper | |
2023 | Dimensions of national culture and R2 around the world. (2023). Lovelace, Kelley Bergsma ; Fetherolf, Raylin. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:154:y:2023:i:c:s0378426623001541. Full description at Econpapers || Download paper | |
2023 | Judicial independence and corporate employment: Evidence from China. (2023). Wang, Yihui ; Zhao, Xiaofang ; Zhang, Jiahao ; Yang, Xuan ; Xue, Xizi. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s154461232300973x. Full description at Econpapers || Download paper | |
2023 | Talking About Performance or Paying for It? A Field Experiment on Performance Reviews and Incentives. (2023). Vogelsang, Timo ; Sliwka, Dirk ; Manthei, Kathrin. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:4:p:2198-2216. Full description at Econpapers || Download paper | |
2023 | Asymmetric response to earnings news across different sentiment states: The role of cognitive dissonance. (2023). Huang, Zhijian James ; Wen, Fenghua ; Li, Zhuo. In: Journal of Corporate Finance. RePEc:eee:corfin:v:78:y:2023:i:c:s0929119922001869. Full description at Econpapers || Download paper | |
2023 | The role of bad-news coverage and media environments in crash risk around the world. (2023). Xing, LU ; Li, Donghui ; Tang, Jinghua ; Liu, Qigui. In: Journal of Empirical Finance. RePEc:eee:empfin:v:72:y:2023:i:c:p:488-509. Full description at Econpapers || Download paper | |
2023 | Using Google searches of firm products to detect revenue management. (2023). Huang, Xuan ; Zhang, Yinglei ; Teoh, Siew Hong ; Chiu, Peng-Chia. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:109:y:2023:i:c:s0361368223000284. Full description at Econpapers || Download paper | |
2023 | Firm-level media news, bank loans, and the role of institutional environments. (2023). Xing, LU ; Shi, Yukun ; Li, Donghui ; Jia, Zhehao. In: Journal of Corporate Finance. RePEc:eee:corfin:v:83:y:2023:i:c:s0929119923001402. Full description at Econpapers || Download paper | |
2023 | Redrawing the line: Narrowly beating analyst forecasts and journalistsâ co-coverage choices in earnings-related news articles. (2023). Xia, Jingjing. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:3:s1815566923000267. Full description at Econpapers || Download paper | |
2023 | Compensation regulation in banking: Executive director behavior and bank performance after the EU bonus cap. (2023). Koetter, Michael ; Wagner, Konstantin ; Colonnello, Stefano. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410122000994. Full description at Econpapers || Download paper | |
2023 | Prudential regulation and bank performance: Evidence from China. (2023). Xing, Xueyan ; Wang, Yifan ; Wu, Yifan ; He, Dongwei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002524. Full description at Econpapers || Download paper | |
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2023 | How did Covid-19 affect investorsâ interpretation of earnings news? The role of accounting conservatism. (2023). Grossetti, Francesco ; Daugusta, Carlo. In: Finance Research Letters. RePEc:eee:finlet:v:52:y:2023:i:c:s1544612322006808. Full description at Econpapers || Download paper | |
2023 | Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States. (2023). , Yaoyi ; Masli, Adi ; Kara, Mehmet ; Arikan, Mazhar. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s0165410122000751. Full description at Econpapers || Download paper | |
2023 | The effect of tick size on managerial learning from stock prices. (2023). Zhu, Wei ; Zheng, Miles Y ; Ye, Mao. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:1:s0165410122000386. Full description at Econpapers || Download paper | |
2023 | The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall. (2023). Martens, Tim. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:1:d:10.1007_s11142-021-09641-5. Full description at Econpapers || Download paper | |
2023 | Impact of Directorsâ Network on Corporate Social Responsibility Disclosure: Evidence from China. (2023). Ding, Rong ; Zhang, John Ziyang ; Li, Wenqin. In: Journal of Business Ethics. RePEc:kap:jbuset:v:183:y:2023:i:2:d:10.1007_s10551-022-05092-3. Full description at Econpapers || Download paper | |
2023 | Analystsâ Connections and M&A Outcomes. (2023). Marcet, Francisco ; Cortes, Felipe. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:7:p:4108-4133. Full description at Econpapers || Download paper | |
2023 | Do exogenous economic crises change investorsâ response to earnings announcements?: A detailed review using the data from COVID-19 pandemic. (2023). Kale, Devendra. In: The Journal of Economic Asymmetries. RePEc:eee:joecas:v:28:y:2023:i:c:s1703494923000427. Full description at Econpapers || Download paper | |
2023 | Ignorance Is Bliss: The Screening Effect of (Noisy) Information. (2023). Zhang, Gaoqing ; Wu, Yufeng ; Wang, Wenyu ; Feng, Felix Zhiyu. In: Papers. RePEc:arx:papers:2302.11128. Full description at Econpapers || Download paper | |
2023 | Information transmission in voluntary disclosure games. (2023). Weksler, Ran ; Lichtig, Avi. In: Journal of Economic Theory. RePEc:eee:jetheo:v:210:y:2023:i:c:s0022053123000492. Full description at Econpapers || Download paper | |
2023 | Endogenizing Discretion in Disclosures. (2023). , Ram ; Arya, Anil. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:6:p:3730-3747. Full description at Econpapers || Download paper | |
2023 | The effects of emotion-understanding ability and tournament incentives on supervisorsâ propensity to acquire subordinate-type information to use in control decisions. (2023). Yin, Huaxiang ; Wang, Laura W. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:107:y:2023:i:c:s0361368222000927. Full description at Econpapers || Download paper | |
2023 | Not just for investors: The role of earnings announcements in guiding job seekers. (2023). Malik, Sara ; Ho, Jung ; Choi, Bong-Geun. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410123000125. Full description at Econpapers || Download paper | |
2023 | Forced Ranking: Fluch oder Segen?. (2023). Feichter, Christoph ; Cardinaels, Eddy. In: Other publications TiSEM. RePEc:tiu:tiutis:fbf9daf8-8658-4307-a733-c335ee91e45f. Full description at Econpapers || Download paper | |
2023 | Information in Financial Markets and Its Real Effects*. (2023). Goldstein, Itay. In: Review of Finance. RePEc:oup:revfin:v:27:y:2023:i:1:p:1-32.. Full description at Econpapers || Download paper | |
2023 | Enhancement in a firms information environment via options trading and the efficiency of corporate investment. (2023). Tsekrekos, Andrianos E ; Trigeorgis, Lenos ; Anagnostopoulou, Seraina C. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:149:y:2023:i:c:s0378426623000341. Full description at Econpapers || Download paper | |
2023 | Does options trading deter real activities manipulation?. (2023). Rezaee, Zabihollah ; Hosseinniakani, Mahmoud ; Delshadi, Mahmoud. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:61:y:2023:i:2:d:10.1007_s11156-023-01162-3. Full description at Econpapers || Download paper | |
2023 | Spillover effects of mandatory portfolio disclosures on corporate investment. (2023). White, Hal ; Shroff, Nemit ; Sani, Jalal. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000654. Full description at Econpapers || Download paper | |
2023 | Lost in standardization: Effects of financial statement database discrepancies on inference. (2023). Jiang, Xin Daniel ; Huddart, Steven ; Du, Kai. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410122000969. Full description at Econpapers || Download paper | |
2023 | The Financial and Non-Financial Performance of Token-Based Crowdfunding: Certification Arbitrage, Investor Choice, and the Optimal Timing of ICOs. (2023). Momtaz, Paul P ; Hornuf, Lars ; Drobetz, Wolfgang ; Dombrowski, Niclas. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10393. Full description at Econpapers || Download paper | |
2023 | How the quality of initial coin offering white papers influences fundraising: Using security token offerings white papers as a benchmark. (2023). Yen, Juchun ; Wang, Tawei ; Li, Zhean ; Chou, Shihchu. In: Intelligent Systems in Accounting, Finance and Management. RePEc:wly:isacfm:v:30:y:2023:i:1:p:3-18. Full description at Econpapers || Download paper | |
2023 | Legal NLP Meets MiCAR: Advancing the Analysis of Crypto White Papers. (2023). Camassa, Carolina. In: Papers. RePEc:arx:papers:2310.10333. Full description at Econpapers || Download paper | |
2023 | Digital governance: A conceptual framework and research agenda. (2023). Oehmichen, Jana ; Fabian, Nicolai E ; Goldsby, Curtis M ; Hanisch, Marvin. In: Journal of Business Research. RePEc:eee:jbrese:v:162:y:2023:i:c:s0148296323001352. Full description at Econpapers || Download paper | |
2023 | The Microfoundations of Audit Quality. (2023). , Christian. In: Other publications TiSEM. RePEc:tiu:tiutis:6a2b12a5-6060-4544-883b-e41486671aae. Full description at Econpapers || Download paper | |
2023 | Reimagining design science and behavioral science AIS research through a business activity lens. (2023). Murthy, Uday S ; Kelton, Andrea Seaton. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000155. Full description at Econpapers || Download paper | |
2023 | AI for managing open innovation: Opportunities, challenges, and a research agenda. (2023). Sofka, Wolfgang ; Nguyen, Dinh Khoi ; Firk, Sebastian ; de Faria, Pedro ; Dekker, Henri ; Broekhuizen, Thijs. In: Journal of Business Research. RePEc:eee:jbrese:v:167:y:2023:i:c:s0148296323005556. Full description at Econpapers || Download paper | |
2023 | Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence. (2023). Sultana, Nigar ; Stepankova, Sarka ; Singh, Harj ; Scott, Tom ; Khan, Mohammad Jahanzeb ; Hay, David C ; Harding, Noel ; Fu, YI. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:4805-4812. Full description at Econpapers || Download paper | |
2023 | The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations. (2023). Wamser, Georg ; Overesch, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10310. Full description at Econpapers || Download paper | |
2023 | Dividend taxation and the ownership structure of private firms. (2023). Hillmann, Lisa. In: Journal of Corporate Finance. RePEc:eee:corfin:v:79:y:2023:i:c:s0929119923000299. Full description at Econpapers || Download paper | |
2023 | How digital technology improves the high-quality development of enterprises and capital markets: A liquidity perspective. (2023). Liu, Boyang. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612323000570. Full description at Econpapers || Download paper | |
2023 | Do non-executive employees matter in curbing corporate financial fraud?. (2023). Zhang, Xiaosan ; Cao, June ; Wu, Fang. In: Journal of Business Research. RePEc:eee:jbrese:v:163:y:2023:i:c:s0148296323002801. Full description at Econpapers || Download paper | |
2023 | Patent pledge policy and stock price crash risk: Evidence from China. (2023). Liu, Boyang ; Xie, Linlin. In: Research in International Business and Finance. RePEc:eee:riibaf:v:65:y:2023:i:c:s0275531923000934. Full description at Econpapers || Download paper | |
2023 | Informative or distracting: CSR disclosure of peer firms and analyst forecast accuracy. (2023). Zhang, Lei ; Hu, YI ; Jin, Shuchang ; Ni, Juan. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923000911. Full description at Econpapers || Download paper | |
2023 | The role of feature importance in predicting corporate financial distress in pre and post COVID periods: Evidence from China. (2023). Lucey, Brian ; Abedin, Mohammad Zoynul ; Bellotti, Anthony Graham ; Cui, Tianxiang ; Ding, Shusheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003678. Full description at Econpapers || Download paper | |
2023 | Standard Error Biases When Using Generated Regressors in Accounting Research. (2023). Melessa, Sam ; Hribar, Paul ; Chen, Wei. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:2:p:531-569. Full description at Econpapers || Download paper | |
2023 | Variance risk premiums and aging firms. (2023). Neururer, Thaddeus. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pa:s1544612323006840. Full description at Econpapers || Download paper | |
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2023 | Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions. (2023). Vasarhelyi, Miklos A ; Dai, Jun ; Gu, YU. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000179. Full description at Econpapers || Download paper | |
2023 | Do big data mutual funds outperform?. (2023). Yang, Haisheng ; Zeng, Yamin ; Peng, Zezhi ; Zhang, Junsheng. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:88:y:2023:i:c:s1042443123001105. Full description at Econpapers || Download paper | |
2023 | Angel investment and first impressions. (2023). Wang, Isabel Yanyan ; Jiang, John Xuefeng ; Ivkovi, Zoran ; Huang, Xing. In: Journal of Financial Economics. RePEc:eee:jfinec:v:149:y:2023:i:2:p:161-178. Full description at Econpapers || Download paper | |
2023 | The audit market for listed Australian companies from 2012 to 2018: A state of play. (2023). Xu, Yang ; Thrheimer, Ulrike ; Fu, YI ; Carson, Elizabeth. In: Australian Journal of Management. RePEc:sae:ausman:v:48:y:2023:i:3:p:524-549. Full description at Econpapers || Download paper | |
2023 | Greenhouse Gas Disclosure and Emissions Benchmarking. (2023). Tomar, Sorabh. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:2:p:451-492. Full description at Econpapers || Download paper | |
2023 | Reflections on the 20-year anniversary of worldwide IFRS adoption. (2023). Hung, Mingyi ; Gassen, Joachim ; Florou, Annita ; Defond, Mark ; Daske, Holger ; Cascino, Stefano. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:120205. Full description at Econpapers || Download paper | |
2023 | How does the European Green Deal affect the disclosure of environmental information?. (2023). Ortizmartinez, Esther ; Garciasanchez, Isabelmaria ; Aibarguzman, Beatriz ; Marinhernandez, Salvador. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:6:p:2766-2782. Full description at Econpapers || Download paper | |
2023 | Protect, respect, remedy, and report? Development of human rights reporting in the context of formal institutional settings. (2023). Thijssens, Thomas ; Hubers, Frank. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:6:p:2783-2798. Full description at Econpapers || Download paper | |
2023 | The effects of mandatory ESG disclosure on price discovery efficiency around the world. (2023). Zhang, Xiaoxiang ; Chen, Ding ; Ding, Rong. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923003277. Full description at Econpapers || Download paper | |
2023 | Socially responsible local firms and stock market participation: Evidence from the U.S. household survey. (2023). Yu, LI ; Tsang, Albert. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:40:y:2023:i:c:s2214635023000680. Full description at Econpapers || Download paper | |
2023 | The Value of Differing Points of View: Evidence from Financial Analystsâ Geographic Diversity. (2023). Goldstein, Itay ; Painter, Marcus O ; Gerken, William C. In: Review of Financial Studies. RePEc:oup:rfinst:v:36:y:2023:i:2:p:409-449.. Full description at Econpapers || Download paper | |
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2023 | Does mandatory operating information disclosure affect stock price crash risk? Evidence from China. (2023). Gong, Xiaoyun ; Zhang, Anting ; He, Yan ; Meng, Qingxi. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002214. Full description at Econpapers || Download paper | |
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2023 | Internet searching and investment sensitivity to stock price: Evidence from a quasi-natural experiment. (2023). Dou, Huan ; Huang, Jingchang ; Zhao, Jing. In: Finance Research Letters. RePEc:eee:finlet:v:51:y:2023:i:c:s1544612322006687. Full description at Econpapers || Download paper | |
2023 | Green credit policy and investment-cash flow sensitivity: Evidence from a quasi-natural experiment. (2023). Liu, Feng ; Huang, Jingchang ; Zhao, Jing. In: Finance Research Letters. RePEc:eee:finlet:v:52:y:2023:i:c:s154461232200678x. Full description at Econpapers || Download paper | |
2023 | Do tax-based proprietary costs discourage public listing?. (2023). Yost, Benjamin P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s0165410122000763. Full description at Econpapers || Download paper | |
2023 | Disclosure Regulation, Intangible Capital and the Disappearance of Public Firms. (2023). Villalvazo, Sergio ; Lee, Hanbaek ; Casella, Sara. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:96649. Full description at Econpapers || Download paper | |
2023 | Financial intermediation and the funding of biomedical innovation: A review. (2023). Thakor, Richard T ; Lo, Andrew W. In: Journal of Financial Intermediation. RePEc:eee:jfinin:v:54:y:2023:i:c:s1042957323000116. Full description at Econpapers || Download paper | |
2023 | Place attachment, audit pricing and audit quality. (2023). Zhu, Kaiwen ; Zhang, Wuxue ; Yuan, Shuai. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000152. Full description at Econpapers || Download paper | |
2023 | Public firm disclosures and the market for innovation. (2023). Valentine, Kristen ; Kim, Jinhwan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410123000010. Full description at Econpapers || Download paper | |
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2023 | Environmental, Social, and Governance (ESG) disclosure: A literature review. (2023). Cao, Huijuan ; Frost, Tracie ; Tsang, Albert. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000853. Full description at Econpapers || Download paper | |
2023 | The spillover effect of penalty against peer firm leadersââEvidence from earnings management. (2023). Yang, GE ; Wang, Zehao ; Cai, Xinni. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s1544612323000752. Full description at Econpapers || Download paper | |
2023 | Do employees views matter in corporate governance? The relationship between employee approval and CEO dismissal. (2023). Waldman, David ; Shen, Wei ; Avolio, Bruce J ; Zhu, QI ; Wang, Danni. In: Strategic Management Journal. RePEc:bla:stratm:v:44:y:2023:i:5:p:1328-1354. Full description at Econpapers || Download paper | |
2023 | The informational role of audit partner industry specialization. (2023). Chen, Chao-Jung ; Lee, Hua ; Liao, Yi-Hsing. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:60:y:2023:i:1:d:10.1007_s11156-022-01090-8. Full description at Econpapers || Download paper | |
2023 | Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy. (2023). Thomas, Wayne ; Shu, Sydney Qing ; Lei, Lijun ; Christensen, Brant. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:106:y:2023:i:c:s0361368222000708. Full description at Econpapers || Download paper | |
2023 | Is expanded auditor reporting meaningful? UK evidence. (2023). Ahmed, Yousry ; Elshandidy, Tamer ; Elsayed, Mohamed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:53:y:2023:i:c:s1061951823000617. Full description at Econpapers || Download paper | |
2023 | Are family owners and managers good stewards in global crises? Evidence from stock market reactions to Covid-19. (2023). Block, Joern ; Ulrich, Lennart. In: Journal of Family Business Strategy. RePEc:eee:fambus:v:14:y:2023:i:1:s1877858522000584. Full description at Econpapers || Download paper | |
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2023 | Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws. (2023). Lin, Pengkai ; de Franco, Gus ; Cheng, Stephanie F. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:1:s0165410122000398. Full description at Econpapers || Download paper | |
2023 | Do Municipal Bond Dealers Give Their Customers âFair and Reasonableâ Pricing?. (2023). Kruger, Samuel ; Hirschey, Nicholas ; Griffin, John M. In: Journal of Finance. RePEc:bla:jfinan:v:78:y:2023:i:2:p:887-934. Full description at Econpapers || Download paper | |
2023 | Retail bond investors and credit ratings. (2023). Watts, Edward M ; Li, Jiacui ; Dehaan, ED. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410123000113. Full description at Econpapers || Download paper | |
2023 | The impact of repeated notifications and notification checking mode on investors reactions to managersâ strategic positive title emphasis. (2023). Wang, Elaine Ying ; Tan, Hun-Tong ; Chen, Wei. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:110:y:2023:i:c:s0361368223000417. Full description at Econpapers || Download paper | |
2023 | Filling in the GAAPs in Individual Analystsâ Street Earnings Forecasts. (2023). Yohn, Teri Lombardi ; Larocque, Stephannie ; Bratten, Brian. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:8:p:4790-4809. Full description at Econpapers || Download paper | |
2023 | Machine learning and the cross-section of emerging market stock returns. (2023). Kalsbach, Tobias ; Hanauer, Matthias X. In: Emerging Markets Review. RePEc:eee:ememar:v:55:y:2023:i:c:s1566014123000274. Full description at Econpapers || Download paper | |
2023 | You have a point - but a point is not enough: The case for distributional forecasts of earnings. (2023). Zhao, Jianxin ; Huang, Xinyi ; Dichev, Ilia. In: SocArXiv. RePEc:osf:socarx:4b2y8. Full description at Econpapers || Download paper | |
2023 | Predicting financial distress of Chinese listed companies using machine learning: To what extent does textual disclosure matter?. (2023). Ji, Yucheng ; Xu, Weijun ; Zhao, QI. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002867. Full description at Econpapers || Download paper | |
2023 | Economic Forecasts Using Many Noises. (2023). Neuhierl, Andreas ; Liao, Yuan ; Shi, Zhentao ; Ma, Xinjie. In: Papers. RePEc:arx:papers:2312.05593. Full description at Econpapers || Download paper | |
2023 | A user-centered explainable artificial intelligence approach for financial fraud detection. (2023). Qiu, Jing ; Xiao, Zhi ; Li, Haoran ; Zhou, Ying. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pa:s1544612323006815. Full description at Econpapers || Download paper | |
2023 | CECL: Timely Loan Loss Provisioning and Bank Regulation. (2023). Zhang, Gaoqing ; Sapra, Haresh ; Mahieux, Lucas. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:3-46. Full description at Econpapers || Download paper | |
2023 | Local governments economic growth target pressure and bank loan loss provision: Evidence from China. (2023). Zhao, Jinxuan ; Yu, Xin ; Ke, Konglin ; Ren, Meixu. In: International Review of Economics & Finance. RePEc:eee:reveco:v:87:y:2023:i:c:p:1-14. Full description at Econpapers || Download paper | |
2023 | IFRS 9, banking risk and COVID-19: Evidence from Europe. (2023). Zorio-Grima, Ana ; Merello, Paloma ; Salazar, Yadira. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323005020. Full description at Econpapers || Download paper | |
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2023 | Welcome on board? Appointment dynamics of women as directors. (2023). Buchwald, Achim ; Hottenrott, Hanna ; Schoonjans, Eline. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23005. Full description at Econpapers || Download paper | |
2023 | Which companies pay more (or less) in legal fees? An empirical study of India. (2023). Varottil, Umakanth ; Sankaraguruswamy, Srinivasan. In: International Review of Law and Economics. RePEc:eee:irlaec:v:75:y:2023:i:c:s0144818823000169. Full description at Econpapers || Download paper | |
2023 | Accounting research in former Soviet bloc countries: Past trends and current and future developments. (2023). Alon, Anna ; Mintchik, Natalia ; Krivogorsky, Victoria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000083. Full description at Econpapers || Download paper | |
2023 | The knowledge-intensive direction of technological change. (2023). Orsatti, Gianluca ; antonelli, cristiano ; Pialli, Guido. In: Eurasian Business Review. RePEc:spr:eurasi:v:13:y:2023:i:1:d:10.1007_s40821-022-00234-z. Full description at Econpapers || Download paper | |
2023 | Trivialization of the bottom line and losing relevance of losses. (2023). Srivastava, Anup. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09794-5. Full description at Econpapers || Download paper | |
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2023 | Public Information as a Source of Disagreement Among Shareholders. (2023). Xefteris, Dimitrios ; Macé, Antonin ; Meirowitz, Adam ; Mace, Antonin ; Llorente-Saguer, Aniol ; Bouton, Laurent ; Pi, Shaoting. In: PSE Working Papers. RePEc:hal:psewpa:halshs-04075483. Full description at Econpapers || Download paper | |
2023 | Public Information as a Source of Disagreement Among Shareholders. (2023). Xefteris, Dimitrios ; Pi, Shaoting ; Meirowitz, Adam ; Mace, Antonin ; Llorente-Saguer, Aniol ; Bouton, Laurent. In: Working Papers. RePEc:hal:wpaper:halshs-04075483. Full description at Econpapers || Download paper | |
2023 | The Effects of Corporate Financial Disclosure on Stock Prices: A Case Study of Koreaâs Compulsory Preliminary Earnings Announcements. (2023). Chun, Se-Hak ; Yoo, Sun-Keun. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:12:p:504-:d:1295008. Full description at Econpapers || Download paper | |
2023 | On the behavioral effects of tax policy. (2023). Massenz, Gabriella. In: Other publications TiSEM. RePEc:tiu:tiutis:eb44a9f7-b859-480d-b2e4-4a616d9ff448. Full description at Econpapers || Download paper | |
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2023 | Corporate tax evasion: Evidence from international trade. (2023). Bussy, Adrien. In: European Economic Review. RePEc:eee:eecrev:v:159:y:2023:i:c:s001429212300199x. Full description at Econpapers || Download paper | |
2023 | Tax-loss harvesting with cryptocurrencies. (2023). Rabetti, Daniel ; Maydew, Edward ; Landsman, Wayne ; Cong, Lin William. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000319. Full description at Econpapers || Download paper | |
2023 | Cybercrime on the Ethereum Blockchain. (2023). Yuan, YE ; Nam, Rachel J ; Momtaz, Paul P ; Hornuf, Lars. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10598. Full description at Econpapers || Download paper | |
2023 | The diligent effect of investor relation officers in conference calls: Evidence from China. (2023). Luo, Runmei ; Ye, Yong ; Xiao, Lin. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923001357. Full description at Econpapers || Download paper | |
2023 | The determinants and consequences of firmsâ boilerplate answers: Evidence from online interactive platforms in China. (2023). Yang, Shanlin ; Jiang, Cuixia ; Xu, Qifa ; Xie, Nan. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323010425. Full description at Econpapers || Download paper | |
2023 | Can minority investor activism promote corporate risk-taking? Evidence from a quasi-natural experiment in China. (2023). Wang, Jinmei ; Zhang, DI ; Chen, Yuran. In: International Review of Financial Analysis. RePEc:eee:finana:v:85:y:2023:i:c:s1057521922003805. Full description at Econpapers || Download paper | |
2023 | Minority shareholder voting and dividend policy. (2023). Zhou, Mingshan ; Zheng, Steven Xiaofan ; Li, Fang ; Lin, Jing. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:148:y:2023:i:c:s0378426622003284. Full description at Econpapers || Download paper | |
2023 | Risk-sharing function in internal capital markets: Evidence from intragroup reinsurance activities. (2023). Shiu, Yung-Ming ; Hsiao, Ching-Yuan. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923001503. Full description at Econpapers || Download paper | |
2023 | Does minority shareholder activism enhance corporate innovation? Evidence from China. (2023). Li, Zelei ; Wang, Zhibin. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s1544612323001289. Full description at Econpapers || Download paper | |
2023 | Operating performance during the COVID-19 pandemic: Is there a business group advantage?. (2023). Mishra, Sagarika ; Dhole, Sandip ; Banerjee, Pradip. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:79:y:2023:i:c:s0927538x23000975. Full description at Econpapers || Download paper | |
2023 | Do green concerns promote corporate green innovation? Evidence from Chinese stock exchange interactive platforms. (2023). Wang, Qian ; Qian, Ziming ; Li, Haidong. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:44:y:2023:i:3:p:1786-1801. Full description at Econpapers || Download paper | |
2023 | Minority shareholder activism, threat of exit and pay-performance sensitivity. (2023). Zhao, Xueqing ; Wang, Zhibin ; Han, Han. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323004300. Full description at Econpapers || Download paper | |
2023 | Non-controlling shareholders governance participation and corporate misconduct: Evidence from voting in general meetings. (2023). Feng, Lixuan ; Li, Bingxiang ; Xiang, Cheng ; Lu, Qiaoshan. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:81:y:2023:i:c:s0927538x23001890. Full description at Econpapers || Download paper | |
2023 | Pricing time-to-event contingent cash flows: A discrete-time survival analysis approach. (2023). Yan, Jun ; Pozdnyakov, Vladimir ; Lautier, Jackson P. In: Insurance: Mathematics and Economics. RePEc:eee:insuma:v:110:y:2023:i:c:p:53-71. Full description at Econpapers || Download paper | |
2023 | Camouflaged Compensation: Do South African Executives Increase Their Pay through Share Repurchases?. (2023). , Eon ; Wesson, Nicolene ; Steenkamp, Gretha. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:3:p:177-:d:1090059. Full description at Econpapers || Download paper | |
2023 | Systemic risk in non financial companies: Does governance matter?. (2023). Soana, Maria Gaia ; Cucinelli, Doriana. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923001175. Full description at Econpapers || Download paper | |
2023 | CEO compensation: Evidence from the field. (2023). Jenter, Dirk ; Edmans, Alex ; Gosling, Tom. In: Journal of Financial Economics. RePEc:eee:jfinec:v:150:y:2023:i:3:s0304405x23001587. Full description at Econpapers || Download paper | |
2023 | Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics. (2023). Weck, Stefan ; Spengel, Christoph ; Olbert, Marcel. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23036. Full description at Econpapers || Download paper | |
2023 | The wisdom of crowds and the markets response to earnings news: Evidence using the geographic dispersion of investors. (2023). Chen, Jason V. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s0165410122000908. Full description at Econpapers || Download paper | |
2023 | Taxes in Non-GAAP Reporting: Evidence of Strategic Behavior in Selecting Tax Rates Applied to Exclusions. (2023). Wang, Jiani ; Shevlin, Terry ; Chiu, Peng-Chia ; Chen, Novia. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:5:p:3100-3120. Full description at Econpapers || Download paper | |
2023 | Centralized Drug Procurement and asymmetric earnings management: Evidence from China. (2023). Wu, Dejun ; Xu, Sha. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pa:s1544612323002787. Full description at Econpapers || Download paper |
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2023 | Company Similarity using Large Language Models. (2023). Pasquali, Stefano ; Mehta, Dhagash ; Desai, Dhruv ; Bhagat, Snigdha ; Vamvourellis, Dimitrios. In: Papers. RePEc:arx:papers:2308.08031. Full description at Econpapers || Download paper | |
2023 | Estimating Conditional Value-at-Risk with Nonstationary Quantile Predictive Regression Models. (2023). Katsouris, Christis. In: Papers. RePEc:arx:papers:2311.08218. Full description at Econpapers || Download paper | |
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2023 | Women directors and E&S performance: Evidence from board gender quotas. (2023). Ginglinger, Edith ; Raskopf, Caroline. In: Journal of Corporate Finance. RePEc:eee:corfin:v:83:y:2023:i:c:s0929119923001451. Full description at Econpapers || Download paper | |
2023 | China stock market liberalization and company ESG performance: The mediating effect of investor attention. (2023). Li, Xiaolin ; Si, Dengkui ; Yin, Zhichao. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:1396-1414. Full description at Econpapers || Download paper | |
2023 | Carbon emissions, carbon disclosure and organizational performance. (2023). Kakabadse, Nada ; Yang, Jessica Hong ; Zhou, Xiaoyan ; Liu, Yang Stephanie. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003629. Full description at Econpapers || Download paper | |
2023 | Equity incentives and ESG performance: Evidence from China. (2023). Zhu, Yiwen ; Zhao, Xiangfang ; Zeng, Yongliang. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323009649. Full description at Econpapers || Download paper | |
2023 | Not just for investors: The role of earnings announcements in guiding job seekers. (2023). Malik, Sara ; Ho, Jung ; Choi, Bong-Geun. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410123000125. Full description at Econpapers || Download paper | |
2023 | Institutional investors, climate disclosure, and carbon emissions. (2023). Ormazabal, Gaizka ; Kadach, Igor ; Cohen, Shira. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000642. Full description at Econpapers || Download paper | |
2023 | Prudential regulation and bank performance: Evidence from China. (2023). Xing, Xueyan ; Wang, Yifan ; Wu, Yifan ; He, Dongwei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002524. Full description at Econpapers || Download paper | |
2023 | The pre-IPO dividend and IPO underpricing: Evidence from China. (2023). Yan, Chao ; Huang, Yong ; Cheng, Ruonan ; Wang, Jiaxin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002664. Full description at Econpapers || Download paper | |
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2023 | Director Expertise and Corporate Sustainability*. (2023). Roth, Lukas ; Iliev, Peter. In: Review of Finance. RePEc:oup:revfin:v:27:y:2023:i:6:p:2085-2123.. Full description at Econpapers || Download paper | |
2023 | Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability. (2023). Li, Laura Yue ; Chen, Ciao-Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09797-2. Full description at Econpapers || Download paper | |
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2022 | Presidential Address: Corporate Finance and Reality. (2022). Graham, John R. In: Journal of Finance. RePEc:bla:jfinan:v:77:y:2022:i:4:p:1975-2049. Full description at Econpapers || Download paper | |
2022 | . Full description at Econpapers || Download paper | |
2022 | Does soft information in expert ratings curb information asymmetry? Evidence from crowdfunding and early transaction phases of Initial Coin offerings. (2022). Zhou, Mengqiu ; Zhao, Sheng ; Wang, Tong. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001330. Full description at Econpapers || Download paper | |
2022 | Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments. (2022). Taylor, Daniel ; Samuels, Delphine ; Kepler, John D ; Armstrong, Christopher. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000441. Full description at Econpapers || Download paper | |
2022 | The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage. (2022). Lehmann, Nico ; Hitz, Jorg-Markus ; Fiechter, Peter ; Darendeli, Alper. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000489. Full description at Econpapers || Download paper | |
2022 | The past, present, and future of China-related accounting research. (2022). Yu, Gwen ; Hail, Luzi ; Cheng, Qiang. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000672. Full description at Econpapers || Download paper | |
2022 | How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market. (2022). Olbert, Marcel ; Kim, Jinhwan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000684. Full description at Econpapers || Download paper | |
2022 | A topic modelling analysis of white papers in security token offerings: Which topic matters for funding?. (2022). Pedrazzoli, Alessia ; Osborne, Francesco ; Bongini, Paola ; Rossolini, Monica. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:184:y:2022:i:c:s0040162522005261. Full description at Econpapers || Download paper | |
2022 | Accessibility of high-speed rail (HSR) stations and HSRâair competition: Evidence from China. (2022). Han, Dan ; Wu, Shuping. In: Transportation Research Part A: Policy and Practice. RePEc:eee:transa:v:166:y:2022:i:c:p:262-284. Full description at Econpapers || Download paper | |
2022 | Social Externalities of Bank Enforcement Actions: The Case of Minority Lending. (2022). Tomy, Rimmy E ; Kleymenova, Anya V ; Bushman, Robert M. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2022-36. Full description at Econpapers || Download paper | |
2022 | The Crowdfunding of Altruism. (2022). Mansouri, Sasan ; Kolbe, Maura ; Faust, Luisa ; Momtaz, Paul P. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:3:p:138-:d:771385. Full description at Econpapers || Download paper | |
2022 | The Relationship between Audit Adjustments and Audit Quality in Iraq. (2022). Orfizadeh, Saleh ; Jebur, Mohammed Ibrahim ; Salehi, Mahdi ; Abbas, Ali Mohammed. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:8:p:330-:d:872542. Full description at Econpapers || Download paper | |
2022 | Risk information - normal markets and the COVID-19 pandemic period. (2022). Jacob, Joshy ; Srivastava, Pranjal. In: IIMA Working Papers. RePEc:iim:iimawp:14686. Full description at Econpapers || Download paper | |
2022 | Machine learning methods in finance: Recent applications and prospects. (2022). Wiegratz, Kevin ; Hoang, Daniel. In: Working Paper Series in Economics. RePEc:zbw:kitwps:158. Full description at Econpapers || Download paper |
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2021 | Empirical results for expected credit losses of G-SIBs during COVID-19. The proof of the pudding is in the eating. (2021). Hoeven, Ralph Ter ; Huttenhuis, Job ; Brouwer, Tristan. In: Maandblad Voor Accountancy en Bedrijfseconomie Articles. RePEc:arh:jmabec:v:95:y:2021:i:11-12:p:381-396. Full description at Econpapers || Download paper | |
2021 | The 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. Full description at Econpapers || Download paper | |
2021 | Economic Downturns and the Informativeness of Management Earnings Forecasts. (2021). Shaikh, Sarah ; Serfling, Matthew ; Maslar, David A. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1481-1520. Full description at Econpapers || Download paper | |
2021 | Who should be afraid of infections? Pandemic exposure and the cross-section of stock returns. (2021). Zaremba, Adam ; Cakici, Nusret. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:72:y:2021:i:c:s1042443121000524. 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 | 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 | 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 | Review of Critical Accounting Estimates in the Context of Key Audit Matters. (2021). Suer, Ayca Zeynep. In: Muhasebe Enstitusu Dergisi - Journal of Accounting Institute. RePEc:ist:imeder:v:0:y:2021:i:65:p:23-37. Full description at Econpapers || Download paper | |
2021 | Joint 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. 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 | On the importance of fiscal space: Evidence from short sellers during the COVID-19 pandemic. (2021). Smajlbegovic, Esad ; Jank, Stephan ; Greppmair, Stefan. In: Discussion Papers. RePEc:zbw:bubdps:292021. Full description at Econpapers || Download paper | |
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2020 | Earnings Prediction with Deep Leaning. (2020). Kramer, Oliver ; Lopatta, Kerstin ; Tideman, Sebastian A ; Elend, Lars. In: Papers. RePEc:arx:papers:2006.03132. Full description at Econpapers || Download paper | |
2020 | What Are You Saying? Using topic to Detect Financial Misreporting. (2020). Brown, Nerissa C ; Elliott, Brooke W ; Crowley, Richard M. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:1:p:237-291. Full description at Econpapers || Download paper | |
2020 | Paper Versus Practice: A Field Investigation of Integrity Hotlines. (2020). Soltes, Eugene. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:2:p:429-472. Full description at Econpapers || Download paper | |
2020 | Foreign Exchange Risk, Hedging, and Taxââ¬ÂMotivated Outbound Income Shifting. (2020). Deng, Zero. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:4:p:953-987. Full description at Econpapers || Download paper | |
2020 | The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad. (2020). Rauter, Thomas. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:5:p:1075-1116. Full description at Econpapers || Download paper | |
2020 | IMPORT COMPETITION AND CORPORATE TAX AVOIDANCE: EVIDENCE FROM THE CHINA SHOCK. (2020). Souillard, Baptiste. In: Working Papers ECARES. RePEc:eca:wpaper:2013/309985. Full description at Econpapers || Download paper | |
2020 | The effect of audit materiality disclosures on investorsâ decision making. (2020). Messier, William F ; Glover, Steven M ; Eilifsen, Aasmund ; Christensen, Brant E. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:87:y:2020:i:c:s0361368218301910. Full description at Econpapers || Download paper | |
2020 | Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud. (2020). Peecher, Mark E ; Majors, Tracie M ; Brown, Timothy. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:87:y:2020:i:c:s0361368220300593. Full description at Econpapers || Download paper | |
2020 | The interplay of positive and negative emotions to quit unhealthy consumption behaviors: Insights for social marketers. (2020). Jebarajakirthy, Charles ; Kharouf, Husni ; Sekhon, Harjit ; Mortimer, Gary ; Ahmadi, Hormoz ; Fazal, Syed Muhammad. In: Australasian marketing journal. RePEc:eee:aumajo:v:28:y:2020:i:4:p:349-360. Full description at Econpapers || Download paper | |
2020 | Politician Careers and SEC enforcement against financial misconduct. (2020). Zhao, Wanli ; Mehta, Mihir N. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:69:y:2020:i:2:s0165410120300045. Full description at Econpapers || Download paper | |
2020 | Can 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. Full description at Econpapers || Download paper | |
2020 | Cross-border tax evasion after the common reporting standard: Game over?. (2020). , Christophspengel ; Casi, Elisa ; Spengel, Christoph. In: Journal of Public Economics. RePEc:eee:pubeco:v:190:y:2020:i:c:s0047272720301043. Full description at Econpapers || Download paper | |
2020 | Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform. (2020). Cho, Hyejin. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:18:p:7738-:d:415643. Full description at Econpapers || Download paper | |
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 | |
2020 | Measuring disclosure using 8-K filings. (2020). Plumlee, Marlene A ; He, Jing. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09551-y. Full description at Econpapers || Download paper | |
2020 | Does Public Country?by?Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry. (2020). Venkat, Aruhn ; Shevlin, Terry ; Persson, Anh ; Outslay, Edmund ; Joshi, Preetika. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:4:p:2357-2397. Full description at Econpapers || Download paper | |
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2020 | On the determinants and effects of corporate tax transparency: Review of an emerging literature. (2020). Spengel, Christoph ; Muller, Raphael ; Vay, Heiko. In: ZEW Discussion Papers. RePEc:zbw:zewdip:20063. Full description at Econpapers || Download paper |