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Contemporary Accounting Research / John Wiley & Sons

Citation Profile [Updated: 2024-05-13 08:04:26]
5 Years H Index
67
Impact Factor (IF)
1.76
5 Years IF
1.55
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1990 0.05 0.11 0.44 0.06 59 59 223 25 26 86 4 152 9 26 104 10 0.17 0.05
1991 0.05 0.1 0.11 0.03 26 85 189 9 35 103 5 198 6 9 100 0 0.05
1992 0.09 0.11 0.2 0.07 38 123 275 25 60 85 8 198 13 24 96 7 0.18 0.05
1993 0.08 0.13 0.16 0.07 38 161 211 26 86 64 5 209 14 22 84.6 5 0.13 0.06
1994 0.05 0.14 0.19 0.08 59 220 416 41 127 76 4 205 16 37 90.2 12 0.2 0.07
1995 0.04 0.22 0.16 0.1 10 230 260 36 163 97 4 220 21 9 25 0 0.1
1996 0.22 0.25 0.24 0.19 29 259 1048 61 224 69 15 171 32 21 34.4 6 0.21 0.12
1997 0.18 0.25 0.13 0.1 27 286 429 36 260 39 7 174 18 11 30.6 2 0.07 0.11
1998 0.14 0.28 0.22 0.15 24 310 621 69 329 56 8 163 25 31 44.9 1 0.04 0.13
1999 0.24 0.31 0.26 0.3 32 342 855 88 418 51 12 149 44 27 30.7 3 0.09 0.15
2000 0.23 0.36 0.25 0.28 28 370 562 92 510 56 13 122 34 17 18.5 0 0.16
2001 0.15 0.39 0.25 0.2 30 400 509 99 609 60 9 140 28 6 6.1 4 0.13 0.17
2002 0.16 0.41 0.23 0.21 26 426 511 96 705 58 9 141 30 29 30.2 4 0.15 0.21
2003 0.18 0.44 0.31 0.34 28 454 753 140 845 56 10 140 48 10 7.1 1 0.04 0.22
2004 0.22 0.5 0.31 0.32 35 489 812 154 999 54 12 144 46 8 5.2 1 0.03 0.22
2005 0.19 0.51 0.35 0.29 37 526 568 186 1185 63 12 147 43 4 2.2 2 0.05 0.23
2006 0.35 0.51 0.48 0.44 40 566 760 271 1458 72 25 156 69 63 23.2 7 0.18 0.23
2007 0.49 0.47 0.56 0.49 44 610 600 340 1798 77 38 166 81 63 18.5 9 0.2 0.2
2008 0.39 0.49 0.55 0.49 41 651 1150 360 2158 84 33 184 90 0 3 0.07 0.23
2009 0.36 0.48 0.53 0.47 41 692 590 365 2523 85 31 197 93 26 7.1 4 0.1 0.24
2010 0.41 0.49 0.61 0.37 68 760 753 460 2983 82 34 203 75 0 6 0.09 0.21
2011 0.21 0.52 0.54 0.38 57 817 1558 442 3428 109 23 234 88 0 10 0.18 0.24
2012 0.29 0.52 0.5 0.39 47 864 879 432 3862 125 36 251 99 0 0 0.22
2013 0.43 0.56 0.76 0.57 56 920 1182 702 4565 104 45 254 146 43 6.1 24 0.43 0.24
2014 0.63 0.55 0.87 0.63 45 965 696 840 5407 103 65 269 169 0 9 0.2 0.23
2015 0.63 0.55 0.84 0.73 65 1030 782 862 6272 101 64 273 199 0 10 0.15 0.23
2016 0.65 0.53 0.92 0.94 61 1091 939 1004 7279 110 72 270 255 0 5 0.08 0.21
2017 0.63 0.54 1.01 0.89 74 1165 715 1180 8459 126 79 274 243 0 13 0.18 0.22
2018 0.79 0.56 1.35 1.04 78 1243 646 1678 10137 135 106 301 313 0 21 0.27 0.24
2019 0.64 0.57 1.23 0.94 86 1329 543 1631 11769 152 97 323 303 43 2.6 21 0.24 0.23
2020 1.08 0.69 1.75 1.3 87 1416 338 2477 14246 164 177 364 475 255 10.3 19 0.22 0.33
2021 0.92 0.83 1.88 1.24 25 1441 79 2709 16955 173 159 386 478 101 3.7 8 0.32 0.31
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
11996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*. (1996). Sweeney, Amy P ; Sloan, Richard G ; Dechow, Patricia M. In: Contemporary Accounting Research. RePEc:wly:coacre:v:13:y:1996:i:1:p:1-36.

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738
21999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*. (1999). Palepu, Krishna G ; Hutton, Amy P ; Healy, Paul M. In: Contemporary Accounting Research. RePEc:wly:coacre:v:16:y:1999:i:3:p:485-520.

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466
31998The Effect of Audit Quality on Earnings Management*. (1998). Subramanyam, K R ; Jiambalvo, James ; Defond, Mark L ; Becker, Connie L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:15:y:1998:i:1:p:1-24.

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298
42010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks. (2010). Gunny, Katherine A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:27:y:2010:i:3:p:855-888.

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265
52011Female Directors and Earnings Quality. (2011). Srinidhi, Bin ; Tsui, Judy ; Gul, Ferdinand A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:5:p:1610-1644.

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251
62011Predicting Material Accounting Misstatements. (2011). Dechow, Patricia M ; Sloan, Richard G ; Larson, Chad R ; Ge, Weili . In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:1:p:17-82.

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250
72000Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?*. (2000). Lundholm, Russell J ; Lang, Mark H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:17:y:2000:i:4:p:623-662.

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222
82016Accounting Conservatism and Stock Price Crash Risk: Firm†level Evidence. (2016). Kim, Jeonga Bon ; Zhang, Liandong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:1:p:412-441.

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214
92001Do Institutional Investors Prefer Near†Term Earnings over Long†Run Value?*. (2001). Bushee, Brian J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:18:y:2001:i:2:p:207-246.

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214
102008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*. (2008). Francis, Jere R ; Wang, Dechun. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:1:p:157-191.

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201
112016CEO Overconfidence and Stock Price Crash Risk. (2016). Kim, Jeonga Bon ; Zhang, Liandong ; Wang, Zheng. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:4:p:1720-1749.

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175
121995The Effect of Investment Banking Relationships on Financial Analysts Earnings Forecasts and Investment Recommendations*. (1995). Nathan, Siva ; Dugar, Amitabh. In: Contemporary Accounting Research. RePEc:wly:coacre:v:12:y:1995:i:1:p:131-160.

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161
132004The Walk†down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives*. (2004). Richardson, Scott ; Wysocki, Peter D ; Teoh, Siew Hong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:21:y:2004:i:4:p:885-924.

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160
142012Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language. (2012). Piger, Jeremy ; Sedor, Lisa M ; Davis, Angela K. In: Contemporary Accounting Research. RePEc:wly:coacre:v:29:y:2012:i:3:p:845-868.

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152
152013Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence. (2013). Wang, Dechun ; Neel, Michael ; Ahmed, Anwer S. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:4:p:1344-1372.

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142
162012The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs. (2012). Chen, Clara Xiaoling ; Sougiannis, Theodore ; Lu, Hai. In: Contemporary Accounting Research. RePEc:wly:coacre:v:29:y:2012:i:1:p:252-282.

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139
172011Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China. (2011). Chen, Hanwen ; Wang, Yanyan ; Lobo, Gerald J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:3:p:892-925.

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139
182011Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices. (2011). Ge, Weili ; Li, Jenny ; Matsumoto, Dawn . In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:4:p:1141-1179.

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133
191999Accounting Accruals and Auditor Reporting Conservatism*. (1999). Krishnan, Jagan ; Francis, Jere R. In: Contemporary Accounting Research. RePEc:wly:coacre:v:16:y:1999:i:1:p:135-165.

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125
202010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees. (2010). Dhaliwal, Dan ; Navissi, Farshid ; Naiker, Vic . In: Contemporary Accounting Research. RePEc:wly:coacre:v:27:y:2010:i:3:p:787-827.

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122
212004Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain*. (2004). Ahrens, Thomas ; Chapman, Christopher S. In: Contemporary Accounting Research. RePEc:wly:coacre:v:21:y:2004:i:2:p:271-301.

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122
222006Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes*. (2006). Hay, David ; Wong, Norman ; Knechel, Robert W. In: Contemporary Accounting Research. RePEc:wly:coacre:v:23:y:2006:i:1:p:141-191.

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118
232013Does Mandatory IFRS Adoption Improve the Information Environment?. (2013). Horton, Joanne ; Serafeim, Ioanna. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:1:p:388-423.

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116
242000The Relation between Analysts Forecasts of Long†Term Earnings Growth and Stock Price Performance Following Equity Offerings*. (2000). Sloan, Richard G ; Hutton, Amy P ; Dechow, Patricia M. In: Contemporary Accounting Research. RePEc:wly:coacre:v:17:y:2000:i:1:p:1-32.

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114
252003Analyst Following and Market Liquidity*. (2003). Roulstone, Darren T. In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:3:p:552-578.

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109
262008Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors Accounting Expertise and Accounting Conservatism*. (2008). Krishnan, Gopal V ; Visvanathan, Gnanakumar. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:3:p:827-858.

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108
272011CEO Ability and Management Earnings Forecasts. (2011). Baik, Bok ; Lee, Sam ; Farber, David B. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:5:p:1645-1668.

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107
281998A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation*. (1998). Sougiannis, Theodore ; Penman, Stephen H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:15:y:1998:i:3:p:343-383.

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105
292012Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A. (2012). Davis, Angela K ; Sweet, Isho Tamaa. In: Contemporary Accounting Research. RePEc:wly:coacre:v:29:y:2012:i:3:p:804-837.

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104
302002Board Characteristics and Audit Fees*. (2002). Riley, Richard A ; Neal, Terry L ; Hermanson, Dana R ; Carcello, Joseph V. In: Contemporary Accounting Research. RePEc:wly:coacre:v:19:y:2002:i:3:p:365-384.

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99
312016CEO Overconfidence and Management Forecasting. (2016). Hribar, Paul ; Yang, Holly. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:1:p:204-227.

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98
322004Last†Chance Earnings Management: Using the Tax Expense to Meet Analysts Forecasts*. (2004). Dhaliwal, Dan S ; Mills, Lillian F ; Gleason, Cristi A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:21:y:2004:i:2:p:431-459.

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98
331996The Effects of Cross†Sectional Scale Differences on Regression Results in Empirical Accounting Research*. (1996). Kallapur, Sanjay ; Barth, Mary E. In: Contemporary Accounting Research. RePEc:wly:coacre:v:13:y:1996:i:2:p:527-567.

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97
342006Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea*. (2006). Yi, Cheong H ; Kim, Jeonga Bon. In: Contemporary Accounting Research. RePEc:wly:coacre:v:23:y:2006:i:2:p:427-464.

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96
352002Corporate Governance and the Audit Process*. (2002). Cohen, Jeffrey ; Wright, Arnold M ; Krishnamoorthy, Ganesh. In: Contemporary Accounting Research. RePEc:wly:coacre:v:19:y:2002:i:4:p:573-594.

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95
362003Tax†Avoidance Activities of U.S. Multinational Corporations*. (2003). Rego, Sonja Olhoft . In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:4:p:805-833.

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94
372015Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism. (2015). HASAN, IFTEKHAR ; Wu, Qiang ; Park, Jong Chool ; Francis, Bill. In: Contemporary Accounting Research. RePEc:wly:coacre:v:32:y:2015:i:3:p:1285-1318.

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94
382006Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?*. (2006). Wysocki, Peter D ; Tuna, Irem ; Cotter, Julie . In: Contemporary Accounting Research. RePEc:wly:coacre:v:23:y:2006:i:3:p:593-624.

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92
392002Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings*. (2002). Venkatachalam, Mohan ; Rajgopal, Shivaram ; Jiambalvo, James. In: Contemporary Accounting Research. RePEc:wly:coacre:v:19:y:2002:i:1:p:117-145.

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92
402011Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence. (2011). Kim, Jeonga Bon ; Yi, Cheong H ; Stein, Michael T ; Simunic, Dan A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:2:p:585-615.

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88
412008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*. (2008). Hogan, Chris E ; Wilkins, Michael S. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:1:p:219-242.

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87
422008Corporate Board Governance and Voluntary Disclosure of Executive Compensation Practices*. (2008). Laksmana, Indrarini. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:4:p:1147-1182.

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87
432014Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks. (2014). Kim, Jeonga Bon ; Zhang, Liandong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:31:y:2014:i:3:p:851-875.

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86
442013Business Strategy, Financial Reporting Irregularities, and Audit Effort. (2013). Bentley, Kathleen A ; Sharp, Nathan Y ; Omer, Thomas C. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:2:p:780-817.

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86
452004Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*. (2004). Kanagaretnam, Kiridaran ; Yang, Donga Hoon ; Lobo, Gerald J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:21:y:2004:i:4:p:843-884.

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85
461997Option Trading, Price Discovery, and Earnings News Dissemination*. (1997). Lee, Charles ; Charles, ; Amin, Kaushik I. In: Contemporary Accounting Research. RePEc:wly:coacre:v:14:y:1997:i:2:p:153-192.

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85
472003Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*. (2003). Kim, Jeonga Bon ; Firth, Michael ; Chung, Richard. In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:2:p:323-359.

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84
482008Accounting Discretion, Corporate Governance, and Firm Performance*. (2008). Bowen, Robert M ; Venkatachalam, Mohan ; Rajgopal, Shivaram. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:2:p:351-405.

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82
492008Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings*. (2008). Bowen, Robert M ; Cheng, Qiang. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:3:p:657-700.

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82
502008Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross†country Evidence*. (2008). Choi, Jonga Hag ; Simunic, Dan A ; Liu, Xiaohong ; Kim, Jeonga Bon. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:1:p:55-99.

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82
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12016Accounting Conservatism and Stock Price Crash Risk: Firm†level Evidence. (2016). Kim, Jeonga Bon ; Zhang, Liandong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:1:p:412-441.

Full description at Econpapers || Download paper

102
22016CEO Overconfidence and Stock Price Crash Risk. (2016). Kim, Jeonga Bon ; Zhang, Liandong ; Wang, Zheng. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:4:p:1720-1749.

Full description at Econpapers || Download paper

82
32001Do Institutional Investors Prefer Near†Term Earnings over Long†Run Value?*. (2001). Bushee, Brian J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:18:y:2001:i:2:p:207-246.

Full description at Econpapers || Download paper

77
41998The Effect of Audit Quality on Earnings Management*. (1998). Subramanyam, K R ; Jiambalvo, James ; Defond, Mark L ; Becker, Connie L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:15:y:1998:i:1:p:1-24.

Full description at Econpapers || Download paper

77
52011Female Directors and Earnings Quality. (2011). Srinidhi, Bin ; Tsui, Judy ; Gul, Ferdinand A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:5:p:1610-1644.

Full description at Econpapers || Download paper

74
61996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*. (1996). Sweeney, Amy P ; Sloan, Richard G ; Dechow, Patricia M. In: Contemporary Accounting Research. RePEc:wly:coacre:v:13:y:1996:i:1:p:1-36.

Full description at Econpapers || Download paper

74
72011Predicting Material Accounting Misstatements. (2011). Dechow, Patricia M ; Sloan, Richard G ; Larson, Chad R ; Ge, Weili . In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:1:p:17-82.

Full description at Econpapers || Download paper

71
82010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks. (2010). Gunny, Katherine A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:27:y:2010:i:3:p:855-888.

Full description at Econpapers || Download paper

61
92012The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs. (2012). Chen, Clara Xiaoling ; Sougiannis, Theodore ; Lu, Hai. In: Contemporary Accounting Research. RePEc:wly:coacre:v:29:y:2012:i:1:p:252-282.

Full description at Econpapers || Download paper

52
101999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*. (1999). Palepu, Krishna G ; Hutton, Amy P ; Healy, Paul M. In: Contemporary Accounting Research. RePEc:wly:coacre:v:16:y:1999:i:3:p:485-520.

Full description at Econpapers || Download paper

49
112016CEO Overconfidence and Management Forecasting. (2016). Hribar, Paul ; Yang, Holly. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:1:p:204-227.

Full description at Econpapers || Download paper

49
122018Do Analysts Gain an Informational Advantage by Visiting Listed Companies?. (2018). Liu, Shasha ; Kong, Dongmin ; Han, Bing. In: Contemporary Accounting Research. RePEc:wly:coacre:v:35:y:2018:i:4:p:1843-1867.

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49
132019Do Corporate Site Visits Impact Stock Prices?. (2019). Wang, Xin ; Du, Fei ; Cheng, Qiang. In: Contemporary Accounting Research. RePEc:wly:coacre:v:36:y:2019:i:1:p:359-388.

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47
142014Financial Reporting Quality and Labor Investment Efficiency. (2014). Jung, Boochun ; Weber, David P ; Lee, Wooa Jong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:31:y:2014:i:4:p:1047-1076.

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45
152011Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices. (2011). Ge, Weili ; Li, Jenny ; Matsumoto, Dawn . In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:4:p:1141-1179.

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43
162014Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks. (2014). Kim, Jeonga Bon ; Zhang, Liandong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:31:y:2014:i:3:p:851-875.

Full description at Econpapers || Download paper

43
172013Business Strategy, Financial Reporting Irregularities, and Audit Effort. (2013). Bentley, Kathleen A ; Sharp, Nathan Y ; Omer, Thomas C. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:2:p:780-817.

Full description at Econpapers || Download paper

43
182012Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language. (2012). Piger, Jeremy ; Sedor, Lisa M ; Davis, Angela K. In: Contemporary Accounting Research. RePEc:wly:coacre:v:29:y:2012:i:3:p:845-868.

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41
192017The Relevance to Investors of Greenhouse Gas Emission Disclosures. (2017). Griffin, Paul A ; Sun, Estelle Y ; Lont, David H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:34:y:2017:i:2:p:1265-1297.

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40
202011Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China. (2011). Chen, Hanwen ; Wang, Yanyan ; Lobo, Gerald J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:3:p:892-925.

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40
212011CEO Ability and Management Earnings Forecasts. (2011). Baik, Bok ; Lee, Sam ; Farber, David B. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:5:p:1645-1668.

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35
222016Corporate Political Connections and Tax Aggressiveness. (2016). Kim, Chansog ; Zhang, Liandong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:1:p:78-114.

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34
232008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*. (2008). Francis, Jere R ; Wang, Dechun. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:1:p:157-191.

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34
242015Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism. (2015). HASAN, IFTEKHAR ; Wu, Qiang ; Park, Jong Chool ; Francis, Bill. In: Contemporary Accounting Research. RePEc:wly:coacre:v:32:y:2015:i:3:p:1285-1318.

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33
252003Tax†Avoidance Activities of U.S. Multinational Corporations*. (2003). Rego, Sonja Olhoft . In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:4:p:805-833.

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31
262012Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A. (2012). Davis, Angela K ; Sweet, Isho Tamaa. In: Contemporary Accounting Research. RePEc:wly:coacre:v:29:y:2012:i:3:p:804-837.

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30
272014The Reputational Costs of Tax Avoidance. (2014). Gallemore, John ; Thornock, Jacob R ; Maydew, Edward L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:31:y:2014:i:4:p:1103-1133.

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29
282013Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence. (2013). Wang, Dechun ; Neel, Michael ; Ahmed, Anwer S. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:4:p:1344-1372.

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29
292019Readability of 10‐K Reports and Stock Price Crash Risk. (2019). Zhang, Liandong ; Wang, KE ; Kim, Chansog. In: Contemporary Accounting Research. RePEc:wly:coacre:v:36:y:2019:i:2:p:1184-1216.

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28
302003Analyst Following and Market Liquidity*. (2003). Roulstone, Darren T. In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:3:p:552-578.

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28
312015The Determinants and Consequences of Information Acquisition via EDGAR. (2015). Drake, Michael S ; Thornock, Jacob R ; Roulstone, Darren T. In: Contemporary Accounting Research. RePEc:wly:coacre:v:32:y:2015:i:3:p:1128-1161.

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27
322008CEO Reputation and Earnings Quality*. (2008). Francis, Jennifer ; Zang, Amy Y ; Rajgopal, Shivaram ; Huang, Allen H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:1:p:109-147.

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27
332011Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence. (2011). Kim, Jeonga Bon ; Yi, Cheong H ; Stein, Michael T ; Simunic, Dan A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:2:p:585-615.

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26
342011Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements. (2011). Pandit, Shailendra ; Zach, Tzachi ; Wasley, Charles E. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:4:p:1304-1343.

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25
352017Managerial Ability and Credit Ratings. (2017). Cornaggia, Kimberly J ; Wang, Changjiang ; Krishnan, Gopal V. In: Contemporary Accounting Research. RePEc:wly:coacre:v:34:y:2017:i:4:p:2094-2122.

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25
362019Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom. (2019). Francis, Jere R ; Neal, Terry L ; Li, Chan ; Carcello, Joseph V ; Reid, Lauren C. In: Contemporary Accounting Research. RePEc:wly:coacre:v:36:y:2019:i:3:p:1501-1539.

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24
372006Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes*. (2006). Hay, David ; Wong, Norman ; Knechel, Robert W. In: Contemporary Accounting Research. RePEc:wly:coacre:v:23:y:2006:i:1:p:141-191.

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23
382007Auditors Governance Functions and Legal Environments: An International Investigation*. (2007). Wong, T J ; Choi, Jonga Hag. In: Contemporary Accounting Research. RePEc:wly:coacre:v:24:y:2007:i:1:p:13-46.

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23
392017Crash Risk and the Auditor–Client Relationship. (2017). Callen, Jeffrey L ; Huafang, Xiao . In: Contemporary Accounting Research. RePEc:wly:coacre:v:34:y:2017:i:3:p:1715-1750.

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23
402008Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings*. (2008). Bowen, Robert M ; Cheng, Qiang. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:3:p:657-700.

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22
412004The Walk†down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives*. (2004). Richardson, Scott ; Wysocki, Peter D ; Teoh, Siew Hong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:21:y:2004:i:4:p:885-924.

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22
422002Board Characteristics and Audit Fees*. (2002). Riley, Richard A ; Neal, Terry L ; Hermanson, Dana R ; Carcello, Joseph V. In: Contemporary Accounting Research. RePEc:wly:coacre:v:19:y:2002:i:3:p:365-384.

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22
432013Does Information Asymmetry Matter to Equity Pricing? Evidence from Firms’ Geographic Location. (2013). el Ghoul, Sadok ; Saadi, Samir ; Pittman, Jeffrey ; Ni, Yang ; Guedhami, Omrane. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:1:p:140-181.

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22
442000Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?*. (2000). Lundholm, Russell J ; Lang, Mark H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:17:y:2000:i:4:p:623-662.

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21
452010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees. (2010). Dhaliwal, Dan ; Navissi, Farshid ; Naiker, Vic . In: Contemporary Accounting Research. RePEc:wly:coacre:v:27:y:2010:i:3:p:787-827.

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20
462017Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters. (2017). Johnston, Rick ; Petacchi, Reining . In: Contemporary Accounting Research. RePEc:wly:coacre:v:34:y:2017:i:2:p:1128-1155.

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20
472013Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs. (2013). Bhattacharya, Nilabhra ; Venkataraman, Kumar ; Desai, Hemang. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:2:p:482-516.

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19
482015Accounting Variables, Deception, and a Bag of Words: Assessing the Tools of Fraud Detection. (2015). Purda, Lynnette ; Skillicorn, David. In: Contemporary Accounting Research. RePEc:wly:coacre:v:32:y:2015:i:3:p:1193-1223.

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19
492020Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts†. (2020). Crawford, Steven ; Yang, Ziyun ; Li, Ningzhong ; Huang, Ying. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:1:p:131-159.

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19
502015Analyst Report Readability. (2015). DE FRANCO, GUS ; ZHOU, YIBIN ; Vyas, Dushyantkumar ; Hope, Olea Kristian. In: Contemporary Accounting Research. RePEc:wly:coacre:v:32:y:2015:i:1:p:76-104.

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19
Citing documents used to compute impact factor: 44
YearTitle
2023
2023Is analytical tax research alive and kicking? Insights from 2000 until 2022. (2023). Sailer, Mariana ; Niemann, Rainer. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01157-5.

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2023
2023Common institutional ownership and corporate misconduct. (2023). Fang, Zhenming ; Wang, Chunfeng. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:44:y:2023:i:1:p:102-136.

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2023Peer performance and the asymmetric timeliness of earnings recognition. (2023). Qiao, LU ; Li, Suyang ; Ma, Yechi ; Fu, Zheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:85:y:2023:i:c:s1057521922003775.

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2023Common institutional ownership and corporate innovation: Synergy of interests or grabs of interests. (2023). Liu, Lei. In: Finance Research Letters. RePEc:eee:finlet:v:52:y:2023:i:c:s1544612322006882.

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2023CEO inside debt holdings and credit ratings. (2023). Hossain, Takdir ; Hasan, Mostafa Monzur. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:1:s1815566922000327.

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2023The Impact of Institutional Cross?ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms. (2023). , Jianqun ; Xiao, HE. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:1:p:86-105.

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2023Green innovation peer effects in common institutional ownership networks. (2023). Feng, Chong ; Li, Yumin ; Wu, Xiaohui. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:2:p:641-660.

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2023Keeping up with the Joneses: The role of investee peers corporate environmental responsibility. (2023). Wu, Yixue ; Chen, Senhua ; Dong, Yusen. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:4:p:1841-1855.

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2023What drives bank income smoothing? Evidence from Africa. (2023). Arun, Thankom G ; Ozili, Peterson K. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:20:y:2023:i:3:d:10.1057_s41310-023-00171-x.

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2023Common ownership and executive pay-for-performance sensitivity: Evidence from China. (2023). Zhu, Siyuan ; Xu, Longbing. In: Research in International Business and Finance. RePEc:eee:riibaf:v:65:y:2023:i:c:s0275531923000739.

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2023A Critical Review of the Common Ownership Literature. (2023). Lowry, Michelle ; Gerardi, Kristopher ; Schenone, Carola. In: FRB Atlanta Working Paper. RePEc:fip:fedawp:97271.

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2023Do common institutional owners activisms deter tax avoidance? Evidence from an emerging economy. (2023). Jijo, P J ; Athira, A. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:80:y:2023:i:c:s0927538x23001610.

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2023Is institutional common ownership commonly priced? Insights from the cost of equity capital. (2023). Yin, David ; Ni, Xiaoran. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:155:y:2023:i:c:s0378426623001887.

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2023R&D manipulation and SEO pricing in the Chinese capital market: The information effect of inefficient investment. (2023). Wan, Hong ; Yan, Jing ; Wang, Lili ; Liu, Duan. In: Research in International Business and Finance. RePEc:eee:riibaf:v:65:y:2023:i:c:s0275531923000727.

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2023Does macroeconomic misery index matter in the micro firm-level earnings Management – performance nexus? Evidence from dynamic Panel threshold regression. (2023). Al-Faryan, Mamdouh Abdulaziz Sa ; Saleh, Mamdouh Abdulaziz ; Tuffour, Joseph Kwadwo ; Mensah, Emmanuel. In: Cogent Economics & Finance. RePEc:taf:oaefxx:v:11:y:2023:i:2:p:2289321.

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2023Auditors’ responses and whistleblowing allegations. (2023). Zhou, Fuzhao. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323007924.

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2023The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research. (2023). Velte, Patrick. In: Management Review Quarterly. RePEc:spr:manrev:v:73:y:2023:i:3:d:10.1007_s11301-022-00264-x.

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2023The green fog: Environmental rating disagreement and corporate greenwashing. (2023). Wang, Chuanjie ; Liu, Qingfu ; Hua, Renhai. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:78:y:2023:i:c:s0927538x23000185.

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2023Asymmetric 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.

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2023All losses are not alike: Real versus accounting-driven reported losses. (2023). Lev, Baruch ; Gu, Feng ; Zhu, Chenqi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09799-0.

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2023.

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2023
2023Does Shareholder Activism Create Value? A Meta-Analysis. (2023). Irsova, Zuzana ; Havranek, Tomas ; Novak, Jiri ; Bajzik, Josef. In: MetaArXiv. RePEc:osf:metaar:g94sx.

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2023Does Shareholder Activism Create Value? A Meta-Analysis. (2023). Irsova, Zuzana ; Havranek, Tomas ; Novak, Jiri ; Bajzik, Josef. In: EconStor Preprints. RePEc:zbw:esprep:272232.

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2023.

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2023Policy uncertainty and inventory behavior: Evidence from the US manufacturing sector. (2023). Routledge, James ; Lu, Chun ; Li, Tongxia ; Chan, Kam C. In: Economics and Politics. RePEc:bla:ecopol:v:35:y:2023:i:3:p:919-948.

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2023Financial and environmental efficiency of CDM projects: Analysis and classification for investment decisions. (2023). de Arruda, Paulo Sergio ; Bortoletto, Wagner Wilson ; da Silva, Henrique Luiz ; Pacagnella, Antonio Carlos. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:44:y:2023:i:2:p:926-941.

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2023Can climate-related risks increase audit fees?–Evidence from China. (2023). Wei, Luohan ; Yang, Xin ; Huang, Chuangxia ; Cao, Jie ; Deng, Rantian. In: Finance Research Letters. RePEc:eee:finlet:v:57:y:2023:i:c:s1544612323005664.

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2023Credit ratings and social capital. (2023). Mougoue, Mbodja ; Jha, Anand ; Hossain, Takdir. In: Journal of Corporate Finance. RePEc:eee:corfin:v:78:y:2023:i:c:s092911992200181x.

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2023Is the effect of shared auditors driven by shared audit partners? The case of M&As. (2023). Bond, David ; Czernkowski, Robert ; Bugeja, Martin ; Bedford, Anna. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000294.

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2023Common auditors and internal control similarity: Evidence from China. (2023). Chen, Tao. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922001135.

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2023Does common auditor have an impact on corporate tax avoidance? An investigation from the supply chain perspective. (2023). Wang, Jenny Jing ; Zhang, Yuyu ; Yang, Haiyan ; Hu, Zhiying. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:1:p:575-629.

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2023Electronic voting in shareholder meetings and the market value of cash holdings. (2023). Ha, Wonsuk ; Lee, Eugenia Y. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s105752192300234x.

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2023Do government provided credit ratings enhance or impede a firms access to trade credit?. (2023). Yu, Minggui ; Wang, Jenny Jing ; Pan, Jianping ; Fan, Rui. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:77:y:2023:i:c:s0927538x22000750.

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2023Firms access to informal financing: The role of shared managers in trade credit access. (2023). Wu, Shan ; Wang, Wenming ; Shi, Hanzhong ; Liu, Qiliang ; Ding, Feng. In: Journal of Corporate Finance. RePEc:eee:corfin:v:79:y:2023:i:c:s0929119923000378.

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2023Local Corruption and Trade Credit: Evidence from an Emerging Market. (2023). Tian, Gary Gang ; Quan, Xiaofeng ; Cai, Wenwu. In: Journal of Business Ethics. RePEc:kap:jbuset:v:185:y:2023:i:3:d:10.1007_s10551-022-05215-w.

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2023Stakeholder orientation and trade credit: Evidence from a natural experiment. (2023). Wang, Hui ; Lu, Chun ; Li, Tongxia. In: International Review of Economics & Finance. RePEc:eee:reveco:v:87:y:2023:i:c:p:15-34.

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2023Judicial independence and crash risk: Evidence from a natural experiment in China. (2023). Liu, Yurou. In: Journal of Corporate Finance. RePEc:eee:corfin:v:83:y:2023:i:c:s0929119923001396.

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2023Alternative data and trade credit financing: Evidence from third-party online sales disclosure. (2023). Li, Qian ; Wang, Jiamin ; Liu, Shangqun. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008413.

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2023Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry. (2023). Zhou, Ling ; Yi, Lin ; Ranasinghe, Tharindra. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:2:d:10.1007_s11142-021-09665-x.

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2023Corporate corruption and future audit fees: Evidence from a quasi-natural experiment. (2023). Wan, Zhong ; Li, Xiaorong ; Hu, Juncheng. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:3:s1815566923000176.

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2023Banks’ investments in fintech ventures. (2023). Zheng, Hao ; Zhang, Hong Feng ; Mao, Mike Qinghao ; Li, Emma. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:149:y:2023:i:c:s037842662200334x.

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Recent citations
Recent citations received in 2021
YearCiting document
2021Corporate financing of investment opportunities in a world of institutional cross-ownership. (2021). Wang, Chong ; Li, Qingyuan ; Chen, Yangyang. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001632.

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2021Uncertainty avoidance and stock price informativeness of future earnings. (2021). Tsoligkas, Fanis ; Tsalavoutas, Ioannis. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:75:y:2021:i:c:s1042443121001268.

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2021Executive Equity Risk-Taking Incentives and Firms’ Choice of Debt Structure. (2021). HASAN, IFTEKHAR ; Saffar, Walid ; Chen, Yangyang ; Zolotoy, Leon. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:133:y:2021:i:c:s0378426621002302.

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2021Does gender affect innovation? Evidence from female chief technology officers. (2021). HASAN, IFTEKHAR ; Zheng, LI ; Kobeissi, Nada ; Dbouk, Wassim ; Wu, Qiang. In: Research Policy. RePEc:eee:respol:v:50:y:2021:i:9:s004873332100127x.

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2021IFRS 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.

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2021Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment. (2021). Luka, Michal ; Pisa, Pemysl ; Kupec, Vaclav ; Bartakova, Gabriela Pajtinkova. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:12:p:6691-:d:573941.

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2021Corporate Social Responsibility Disclosure and Financial Performance: The Mediating Role of Financial Statement Comparability. (2021). Canh, Nguyen Thi ; Khuong, Nguyen Vinh ; Mien, Cao Thi ; Liem, Nguyen Thanh. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:18:p:10077-:d:631754.

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Recent citations received in 2020
YearCiting document
2020Does reporting position affect the pricing of the volatility of comprehensive income?. (2020). Dong, QI ; Cao, Yiting. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:9-10:p:1113-1150.

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2020The Impact of Interwar Protection: Evidence from India. (2020). O'Rourke, Kevin ; Lampe, Markus ; Arthi, Vellore ; Nair, Ashwin. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:14775.

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2020Drivers of jurors malpractice assessments in auditor litigation involving offshoring and overtime: Generation and a management Mindset. (2020). Reinstein, Alan ; Chambers, Valerie A. In: Advances in accounting. RePEc:eee:advacc:v:50:y:2020:i:c:s0882611020300584.

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2020Evidence 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.

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2020Chinas anti-corruption campaign and firm productivity: Evidence from a quasi-natural experiment. (2020). Tao, Yunqing ; Kong, Dongmin ; Wang, Yanan. In: China Economic Review. RePEc:eee:chieco:v:63:y:2020:i:c:s1043951x20301322.

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2020Do disclosures of selective access improve market information acquisition fairness? Evidence from company visits in China. (2020). Xiang, Cheng ; Lu, Jing ; Yang, Jun. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920300754.

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2020Does low synchronicity mean more or less informative prices? Evidence from an emerging market. (2020). Zhang, Luxiu ; Peng, Hongfeng ; Liu, Desheng. In: Journal of Financial Stability. RePEc:eee:finsta:v:51:y:2020:i:c:s1572308920301200.

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2020The impact of economic policy uncertainty on insider trades: A cross-country analysis. (2020). Li, Xiao. In: Journal of Business Research. RePEc:eee:jbrese:v:119:y:2020:i:c:p:41-57.

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2020Why are some Chinese firms failing in the US capital markets? A machine learning approach. (2020). HASAN, IFTEKHAR ; Colak, Gonul ; Fu, Mengchuan. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:61:y:2020:i:c:s0927538x20300822.

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2020Does policy uncertainty influence mergers and acquisitions activities in China? A replication study. (2020). Pan, Xiaofei ; Ali, Searat ; Borthwick, James. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:62:y:2020:i:c:s0927538x20300135.

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2020Analysts’ forecasts between last consensus and earning announcement date. (2020). Ha, Huong ; Zhang, Weiqi ; Evelyn, Hui Ting. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-04-2020-0102.

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2020Does Structural Capital Affect SDGs Risk-Related Disclosure Quality? An Empirical Investigation of Italian Large Listed Companies. (2020). Ho-Tan-Phat Phan, ; Cardoni, Andrea ; de Luca, Francesco ; Kiseleva, Evgeniia. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1776-:d:325888.

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2020The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ Financial Performance?. (2020). Iaia, Lea ; de Luca, Francesco ; Ho-Tan-Phat Phan, . In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:6:p:2324-:d:333272.

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2020The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic. (2020). Uak, Toni. In: Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics. RePEc:rfe:zbefri:v:38:y:2020:i:2:p:453-473.

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2020The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters†. (2020). Cunningham, Lauren M ; Lisic, Ling Lei ; Johnson, Scott E. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:2:p:917-944.

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2020Does 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.

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2020Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?. (2020). Hillison, Sean M ; Bauer, Tim D ; Pomeroy, Bradley ; Peecher, Mark E. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:4:p:2558-2589.

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