Citation analysis for Abacus / Accounting Foundation, University of Sydney

Citation Profile [Updated: 2025-11-20 18:08:17]

5 Years H Index

Impact Factor (IF)

1.05

5 Years IF

0.92

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
1998	0	0.27	0	0	13	13	55		0	0		0			0		0	0.13
2001	0	0.38	0.06	0.08	20	33	96	1	11	0		13	1		0		0	0.17
2002	0.15	0.39	0.2	0.18	21	54	417	11	22	20	3	33	6		0	1	0.05	0.2
2003	0.1	0.43	0.29	0.15	24	78	189	23	45	41	4	54	8	16	69.6	14	0.58	0.21
2004	0.22	0.47	0.19	0.18	22	100	162	19	64	45	10	65	12	8	42.1		0	0.21
2005	0.28	0.5	0.31	0.29	21	121	175	37	101	46	13	87	25	8	21.6		0	0.23
2006	0.21	0.49	0.32	0.27	28	149	287	48	149	43	9	108	29		0	1	0.04	0.22
2007	0.27	0.44	0.27	0.34	31	180	479	49	198	49	13	116	40	7	14.3	4	0.13	0.2
2008	0.22	0.47	0.41	0.33	26	206	218	85	283	59	13	126	42	15	17.6	5	0.19	0.22
2009	0.37	0.46	0.44	0.36	26	232	288	103	386	57	21	128	46	27	26.2	9	0.35	0.23
2010	0.38	0.46	0.49	0.42	26	258	133	126	512	52	20	132	55	28	22.2	3	0.12	0.2
2011	0.37	0.51	0.48	0.42	22	280	334	131	645	52	19	137	58	1	0.8	1	0.05	0.24
2012	0.42	0.5	0.47	0.5	20	300	71	142	787	48	20	131	65		0	1	0.05	0.21
2013	0.57	0.54	0.61	0.53	31	331	302	203	990	42	24	120	64	20	9.9	13	0.42	0.24
2014	0.31	0.53	0.65	0.5	21	352	176	230	1220	51	16	125	62	30	13	1	0.05	0.22
2015	0.5	0.53	0.82	0.63	22	374	171	305	1526	52	26	120	75	25	8.2	5	0.23	0.22
2016	0.33	0.5	0.58	0.57	30	404	214	234	1761	43	14	116	66	16	6.8	13	0.43	0.2
2017	0.37	0.52	0.63	0.49	21	425	169	267	2028	52	19	124	61	46	17.2	3	0.14	0.21
2018	0.53	0.53	0.83	0.7	22	447	194	372	2400	51	27	125	87	34	9.1	9	0.41	0.22
2019	0.74	0.54	0.71	0.68	27	474	100	336	2736	43	32	116	79	9	2.7		0	0.21
2020	0.67	0.64	0.69	0.75	23	497	73	342	3078	49	33	122	91	21	6.1	2	0.09	0.3
2021	0.54	0.74	0.89	1.02	24	521	48	462	3540	50	27	123	125	61	13.2	2	0.08	0.27
2022	0.49	0.74	0.69	0.79	24	545	54	377	3917	47	23	117	92	14	3.7	7	0.29	0.22
2023	0.69	0.7	0.61	0.75	32	577	73	350	4267	48	33	120	90	11	3.1	6	0.19	0.2
2024	1.05	0.82	0.74	0.92	30	607	7	449	4716	56	59	130	119	15	3.3	3	0.1	0.24

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

#	Year	Title	Cited
1	2002	Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Cooke, T. E. ; Haniffa, R. M.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349. Full description at Econpapers \|\| Download paper	288
2	2007	Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward ; Sabato, Gabriele. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357. Full description at Econpapers \|\| Download paper	205
3	2011	Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Clarkson, Peter M. ; OVERELL, MICHAEL B. ; Chapple, Larelle. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60. Full description at Econpapers \|\| Download paper	182
4	2013	The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Clarkson, Peter M. ; Chapple, Larelle ; Gold, Daniel L.. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33. Full description at Econpapers \|\| Download paper	147
5	2017	Does Integrated Reporting Matter to the Capital Market?. (2017). Green, Wendy ; Zhou, Shan ; Simnett, Roger. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:1:p:94-132. Full description at Econpapers \|\| Download paper	94
6	2006	International financial reporting standards and expertsâ perceptions of disclosure quality. (2006). Daske, Holger ; Gebhardt, Gunther. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:461-498. Full description at Econpapers \|\| Download paper	85
7	2008	Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. (2008). Whittington, Geoffrey. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168. Full description at Econpapers \|\| Download paper	74
8	2003	Earnings and Impression Management in Financial Reports: The Case of CEO Changes. (2003). Mather, Paul ; GODFREY, JAYNE ; Ramsay, Alan. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123. Full description at Econpapers \|\| Download paper	71
9	2009	New Public Management: The Cruellest Invention of the Human Spirit?1. (2009). Lapsley, Irvine. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21. Full description at Econpapers \|\| Download paper	65
10	2015	Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution. (2015). Zhu, Yushu ; Smith, Tom ; Gippel, Jennifer. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:2:p:143-168. Full description at Econpapers \|\| Download paper	58
11	2006	Social reporting by islamic banks. (2006). Casson, Peter ; Napier, Christopher ; Maali, Bassam. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289. Full description at Econpapers \|\| Download paper	57
12	2009	Organization Capital. (2009). ZHANG, WEINING ; Radhakrishnan, Suresh ; Lev, Baruch. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers \|\| Download paper	56
13	2007	The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216. Full description at Econpapers \|\| Download paper	54
14	2016	Social Trust and Bank Loan Financing: Evidence from China. (2016). Liu, Xuejiao ; Chen, Deqiu ; Wang, Cong. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:374-403. Full description at Econpapers \|\| Download paper	46
15	2008	To Fair Value or Not to Fair Value: A Broader Perspective. (2008). Ronen, Joshua. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:181-208. Full description at Econpapers \|\| Download paper	44
16	2007	Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership. (2007). Lambertides, Neophytos ; Trigeorgis, Lenos ; Charitou, Andreas. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:271-296. Full description at Econpapers \|\| Download paper	42
17	2014	Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance. (2014). Herbohn, Kathleen ; Walker, Julie ; Huay Yien Monica Loo, . In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:4:p:422-459. Full description at Econpapers \|\| Download paper	42
18	2006	Principlesâ versus rulesâbased accounting standards: the FASBs standard setting strategy. (2006). Bromwich, Michael ; Benston, George J. ; Wagenhofer, Alfred. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:165-188. Full description at Econpapers \|\| Download paper	41
19	2016	Pay Gap and Performance in China. (2016). Banker, Rajiv D ; Mehta, Mihir N ; Bu, Danlu. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:501-531. Full description at Econpapers \|\| Download paper	40
20	2011	IFRS Practices and the Persistence of Accounting System Classification. (2011). Nobes, Christopher. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:267-283. Full description at Econpapers \|\| Download paper	40
21	2007	The influence of culture on accountantsâ application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48. Full description at Econpapers \|\| Download paper	39
22	2009	Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy. (2009). Perego, Paolo ; Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:397-428. Full description at Econpapers \|\| Download paper	37
23	2009	Accounting for Intangible Assets: There is Also an Income Statement. (2009). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371. Full description at Econpapers \|\| Download paper	36
24	2004	Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness. (2004). Georgiou, George. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:219-237. Full description at Econpapers \|\| Download paper	36
25	2005	Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change. (2005). Potter, Bradley N.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:265-289. Full description at Econpapers \|\| Download paper	36
26	2003	Board and Monitoring Committee Independence. (2003). Silvester, Mark ; Cotter, Julie. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232. Full description at Econpapers \|\| Download paper	35
27	2008	Influence of Culture on Earnings Management: A Note. (2008). Doupnik, Timothy S.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340. Full description at Econpapers \|\| Download paper	34
28	2004	Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information. (2004). Griffin, Paul A. ; Perino, Michael A. ; Grundfest, Joseph A.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:21-48. Full description at Econpapers \|\| Download paper	30
29	2013	The Capital Asset Pricing Model ( CAPM ): The History of a Failed Revolutionary Idea in Finance?. (2013). Dempsey, Mike. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:7-23. Full description at Econpapers \|\| Download paper	30
30	2005	Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240. Full description at Econpapers \|\| Download paper	30
31	2019	The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China. (2019). Fonseka, Meimanage ; Rajapakse, Theja ; Tian, Gaoliang. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:2:p:362-410. Full description at Econpapers \|\| Download paper	29
32	2018	Discretionary Accruals: Earnings Management ... or Not?. (2018). Jackson, Andrew B. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:136-153. Full description at Econpapers \|\| Download paper	28
33	2018	The Impact of CEO Narcissism on Earnings Management. (2018). Mollica, Vito ; Palumbo, Riccardo ; Lim, Ming Ying ; Capalbo, Francesco ; Frino, Alex. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:210-226. Full description at Econpapers \|\| Download paper	26
34	2010	The Value Relevance of Management Forecasts and Their Impact on Analysts Forecasts: Empirical Evidence From Japan. (2010). Ota, Koji. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:1:p:28-59. Full description at Econpapers \|\| Download paper	26
35	2018	Does Ownership Identity Matter? A Metaâanalysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership. (2018). Wang, Kun Tracy ; Shailer, Greg. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:1:p:1-35. Full description at Econpapers \|\| Download paper	25
36	2007	Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model. (2007). Hensher, David ; Jones, Stewart. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:241-264. Full description at Econpapers \|\| Download paper	25
37	2014	Earnings Management Surrounding CEO Turnover: Evidence from Korea. (2014). Choe, Chongwoo ; Kwak, Young-Min ; Choi, Jong-Seo. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:25-55. Full description at Econpapers \|\| Download paper	24
38	2003	Replacement Cost Asset Valuation and Regulation of Energy Infrastructure Tariffs. (2003). Johnstone, D. J.. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:1-41. Full description at Econpapers \|\| Download paper	24
39	2005	Professional Accounting Standards and the Public Sectorâa Mismatch. (2005). Barton, Allan. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:2:p:138-158. Full description at Econpapers \|\| Download paper	24
40	2007	Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice. (2007). McLeay, Stuart ; Jaafar, Aziz. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:156-189. Full description at Econpapers \|\| Download paper	23
41	2005	The effect of legislation on corporate disclosure practices. (2005). Owusu-Ansah, Stephen ; Yeoh, Joanna. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:1:p:92-109. Full description at Econpapers \|\| Download paper	23
42	2006	Rules, principles and judgments in accounting standards. (2006). Bradbury, Michael ; PRANGNELL, HELEN ; Bennett, Bruce. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:189-204. Full description at Econpapers \|\| Download paper	23
43	2006	A true and fair view of the principles/rules debate. (2006). Jermakowicz, Eva ; Alexander, David. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:132-164. Full description at Econpapers \|\| Download paper	22
44	2010	How Do Firms Implement Impairment Tests of Goodwill?. (2010). Plenborg, Thomas ; Petersen, Christian. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:419-446. Full description at Econpapers \|\| Download paper	22
45	2015	Accounting Research: Past, Present, and Future. (2015). Dyckman, Thomas R ; Zeff, Stephen A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:511-524. Full description at Econpapers \|\| Download paper	21
46	2016	Valuation: Accounting for Risk and the Expected Return. (2016). Penman, Stephen. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:106-130. Full description at Econpapers \|\| Download paper	21
47	2018	Tax Avoidance, Managerial Ability, and Investment Efficiency. (2018). Moser, William J ; Raman, K K ; Khurana, Inder K. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:547-575. Full description at Econpapers \|\| Download paper	21
48	2004	Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China. (2004). Weetman, Pauline ; Sun, Manli ; Xiao, Jason Zezhong. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:193-218. Full description at Econpapers \|\| Download paper	21
49	2012	Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis. (2012). Habib, Ahsan. In: Abacus. RePEc:bla:abacus:v:48:y:2012:i:2:p:214-248. Full description at Econpapers \|\| Download paper	21
50	2014	A Comparative Analysis of the Investment Characteristics of Alternative Gold Assets. (2014). faff, robert ; Pullen, Tim ; Benson, Karen. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:76-92. Full description at Econpapers \|\| Download paper	20

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

#	Year	Title	Cited
1	2013	The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Clarkson, Peter M. ; Chapple, Larelle ; Gold, Daniel L.. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33. Full description at Econpapers \|\| Download paper	72
2	2011	Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Clarkson, Peter M. ; OVERELL, MICHAEL B. ; Chapple, Larelle. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60. Full description at Econpapers \|\| Download paper	45
3	2007	Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward ; Sabato, Gabriele. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357. Full description at Econpapers \|\| Download paper	38
4	2002	Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Cooke, T. E. ; Haniffa, R. M.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349. Full description at Econpapers \|\| Download paper	30
5	2017	Does Integrated Reporting Matter to the Capital Market?. (2017). Green, Wendy ; Zhou, Shan ; Simnett, Roger. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:1:p:94-132. Full description at Econpapers \|\| Download paper	23
6	2016	Social Trust and Bank Loan Financing: Evidence from China. (2016). Liu, Xuejiao ; Chen, Deqiu ; Wang, Cong. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:374-403. Full description at Econpapers \|\| Download paper	20
7	2009	Organization Capital. (2009). ZHANG, WEINING ; Radhakrishnan, Suresh ; Lev, Baruch. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers \|\| Download paper	19
8	2016	Pay Gap and Performance in China. (2016). Banker, Rajiv D ; Mehta, Mihir N ; Bu, Danlu. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:501-531. Full description at Econpapers \|\| Download paper	17
9	2019	The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China. (2019). Fonseka, Meimanage ; Rajapakse, Theja ; Tian, Gaoliang. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:2:p:362-410. Full description at Econpapers \|\| Download paper	16
10	2020	A Textual Analysis of US Corporate Social Responsibility Reports. (2020). Clarkson, Peter M ; Ponn, Jordan ; Wang, Jingjing ; Richardson, Gordon D ; Rudzicz, Frank ; Tsang, Albert. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:1:p:3-34. Full description at Econpapers \|\| Download paper	15
11	2015	Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution. (2015). Zhu, Yushu ; Smith, Tom ; Gippel, Jennifer. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:2:p:143-168. Full description at Econpapers \|\| Download paper	15
12	2023	I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance. (2023). Wang, Xin ; Xiong, Jiacai ; Zhang, Feida ; Ouyang, Caiyue. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:1:p:437-465. Full description at Econpapers \|\| Download paper	13
13	2023	Financialization and Corporate Performance in China: Promotion or Inhibition?. (2023). Xu, Shan ; Guo, Lili. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:3:p:776-817. Full description at Econpapers \|\| Download paper	13
14	2022	Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity. (2022). Wagner, Niklas ; Batten, Jonathan ; Kinateder, Harald. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:3:p:567-588. Full description at Econpapers \|\| Download paper	11
15	2022	Whos Greenwashing Via the Media and What are the Consequences? Evidence From China. (2022). faff, robert ; Li, Yong ; He, Jing ; Cao, Jerry. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:4:p:759-786. Full description at Econpapers \|\| Download paper	11
16	2003	Earnings and Impression Management in Financial Reports: The Case of CEO Changes. (2003). Mather, Paul ; GODFREY, JAYNE ; Ramsay, Alan. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123. Full description at Econpapers \|\| Download paper	11
17	2018	Tax Avoidance, Managerial Ability, and Investment Efficiency. (2018). Moser, William J ; Raman, K K ; Khurana, Inder K. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:547-575. Full description at Econpapers \|\| Download paper	11
18	2014	Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance. (2014). Herbohn, Kathleen ; Walker, Julie ; Huay Yien Monica Loo, . In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:4:p:422-459. Full description at Econpapers \|\| Download paper	10
19	2021	Asset Redeployability and Corporate Tax Avoidance. (2021). Alam, Nurul ; Hasan, Mostafa Monzur ; Habib, Ahsan. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:2:p:183-219. Full description at Econpapers \|\| Download paper	10
20	2018	The Impact of CEO Narcissism on Earnings Management. (2018). Mollica, Vito ; Palumbo, Riccardo ; Lim, Ming Ying ; Capalbo, Francesco ; Frino, Alex. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:210-226. Full description at Econpapers \|\| Download paper	10
21	2007	The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216. Full description at Econpapers \|\| Download paper	10
22	2014	Earnings Management Surrounding CEO Turnover: Evidence from Korea. (2014). Choe, Chongwoo ; Kwak, Young-Min ; Choi, Jong-Seo. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:25-55. Full description at Econpapers \|\| Download paper	9
23	2020	The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions. (2020). Bose, Sudipta ; Abeysekera, Indra ; Saha, Amitav. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:4:p:455-494. Full description at Econpapers \|\| Download paper	8
24	2018	Discretionary Accruals: Earnings Management ... or Not?. (2018). Jackson, Andrew B. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:136-153. Full description at Econpapers \|\| Download paper	8
25	2023	Audit Effort and Stock Price Crash Risk. (2023). Han, Xiaomei ; Zhou, Wei ; Luo, Wei ; Wu, Liansheng. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:1:p:230-257. Full description at Econpapers \|\| Download paper	8
26	2016	Valuation: Accounting for Risk and the Expected Return. (2016). Penman, Stephen. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:106-130. Full description at Econpapers \|\| Download paper	8
27	2019	Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the AsiaâPacific. (2019). Marrone, Mauricio ; Linnenluecke, Martina K ; Cai, Cynthia W ; Singh, Abhay K. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:4:p:709-733. Full description at Econpapers \|\| Download paper	8
28	2006	Social reporting by islamic banks. (2006). Casson, Peter ; Napier, Christopher ; Maali, Bassam. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289. Full description at Econpapers \|\| Download paper	7
29	2009	New Public Management: The Cruellest Invention of the Human Spirit?1. (2009). Lapsley, Irvine. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21. Full description at Econpapers \|\| Download paper	7
30	2020	Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights. (2020). Baker, Max ; Andrew, Jane. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:1:p:35-65. Full description at Econpapers \|\| Download paper	7
31	2015	Accounting Research: Past, Present, and Future. (2015). Dyckman, Thomas R ; Zeff, Stephen A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:511-524. Full description at Econpapers \|\| Download paper	7
32	2004	Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information. (2004). Griffin, Paul A. ; Perino, Michael A. ; Grundfest, Joseph A.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:21-48. Full description at Econpapers \|\| Download paper	7
33	2007	The influence of culture on accountantsâ application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48. Full description at Econpapers \|\| Download paper	7
34	2011	IFRS Practices and the Persistence of Accounting System Classification. (2011). Nobes, Christopher. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:267-283. Full description at Econpapers \|\| Download paper	6
35	2022	The Effect of Dialect Sharing on Corporate Cash Holdings in China. (2022). Zhen, Yuhan ; Xiao, Jason Zezhong ; Hu, Guoqiang. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:3:p:393-431. Full description at Econpapers \|\| Download paper	6
36	2018	Research Design Issues in Studies Using Discretionary Accruals. (2018). Stubben, Stephen R ; McNichols, Maureen F. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:227-246. Full description at Econpapers \|\| Download paper	6
37	2022	Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility. (2022). Yan, Weichen ; Wang, Muzhi. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:4:p:679-713. Full description at Econpapers \|\| Download paper	6
38	2018	The Future of Financial Reporting: Insights from Research. (2018). Barth, Mary E. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:1:p:66-78. Full description at Econpapers \|\| Download paper	6
39	2019	Is Financial Reporting Still Useful? Australian Evidence. (2019). Gyles, Nikole ; Davern, Michael ; Pinnuck, Matthew ; Hanlon, Dean. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:1:p:237-272. Full description at Econpapers \|\| Download paper	6
40	2023	When Investors Speak, Do Firms Listen? The Role of Investors Dividendârelated Complaints from Online Earnings Communication Conferences. (2023). Lin, LE ; Liao, KE ; Xie, Deren. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:1:p:32-75. Full description at Econpapers \|\| Download paper	6
41	2018	Significance Testing in Accounting Research: A Critical Evaluation Based on Evidence. (2018). Kim, Jae ; Ji, Philip Inyeob ; Ahmed, Kamran. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:524-546. Full description at Econpapers \|\| Download paper	6
42	2016	The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market. (2016). Lin, Zhijun ; Liu, Ming ; Noronha, Carlos. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:568-609. Full description at Econpapers \|\| Download paper	6
43	2007	Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership. (2007). Lambertides, Neophytos ; Trigeorgis, Lenos ; Charitou, Andreas. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:271-296. Full description at Econpapers \|\| Download paper	6
44	2020	Does Investor Sentiment Affect the Value Relevance of Accounting Information?. (2020). Wu, Eliza ; He, Wen ; Hong, Kihoon. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:4:p:535-560. Full description at Econpapers \|\| Download paper	5
45	2018	Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation. (2018). Moroney, Robyn ; Knechel, Robert W ; Dowling, Carlin. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:3:p:353-380. Full description at Econpapers \|\| Download paper	5
46	2015	Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines. (2015). Baskerville, Rachel ; Evans, Lisa ; Nara, Katariina . In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:1:p:1-36. Full description at Econpapers \|\| Download paper	5
47	2008	Influence of Culture on Earnings Management: A Note. (2008). Doupnik, Timothy S.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340. Full description at Econpapers \|\| Download paper	5
48	2017	Extreme Uncertainty and Forward-looking Disclosure Properties. (2017). Sellhorn, Thorsten ; Ahmed, Kamran ; Krause, Julia. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:2:p:240-272. Full description at Econpapers \|\| Download paper	5
49	2007	Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model. (2007). Hensher, David ; Jones, Stewart. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:241-264. Full description at Econpapers \|\| Download paper	5
50	2018	Does Ownership Identity Matter? A Metaâanalysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership. (2018). Wang, Kun Tracy ; Shailer, Greg. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:1:p:1-35. Full description at Econpapers \|\| Download paper	5

Citing documents used to compute impact factor: 59

Year	Title
2024	Long live the walking dead? Corporate tax avoidance and zombie firms in China. (2024). Cao, Yanming ; Richardson, Grant ; Wang, Changrong. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:3:s0890838924000192. Full description at Econpapers \|\| Download paper
2024	Corporate Governance Reforms and Analyst Forecasts: International Evidence. (2024). Wu, Yue ; Liu, Simeng ; Wang, Kun Tracy. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:2:p:272-304. Full description at Econpapers \|\| Download paper
2024	Time distance and mutual fund holding horizon: Evidence from a quasiânatural experiment setting of highâspeed railway opening. (2024). Tian, LI ; Liu, Qiliang ; Xie, Jian ; Wang, Junbo ; Chen, Xuanyi. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:4277-4312. Full description at Econpapers \|\| Download paper
2024	New insights into liquidity resiliency. (2024). Wafula, Ronald ; Papavassiliou, Vassilios ; Boubaker, Sabri ; Osullivan, Conall. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:90:y:2024:i:c:s1042443123001609. Full description at Econpapers \|\| Download paper
2024	Do industries predict stock market volatility? Evidence from machine learning models. (2024). Demirer, Riza ; Niu, Zibo ; Zhu, Xuehong ; Suleman, Muhammad Tahir ; Zhang, Hongwei. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:90:y:2024:i:c:s1042443123001713. Full description at Econpapers \|\| Download paper
2024	Pension expenses, risk, and implications for stock returns. (2024). Taussig, Roi D. In: Finance Research Letters. RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000461. Full description at Econpapers \|\| Download paper
2024	Operating Cost Flexibility and Implications for Stock Returns. (2024). Taussig, Roi D. In: Risks. RePEc:gam:jrisks:v:12:y:2024:i:10:p:161-:d:1495244. Full description at Econpapers \|\| Download paper
2024	Can U.S. macroeconomic indicators forecast cryptocurrency volatility?. (2024). Su, Yi-Kai ; Tzeng, Kae-Yih. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:74:y:2024:i:c:s1062940824001499. Full description at Econpapers \|\| Download paper
2024	New Insights into Liquidity Resiliency. (2024). Wafula, Ronald ; Papavassiliou, Vassilios ; Boubaker, Sabri ; O'Sullivan, Conall. In: Post-Print. RePEc:hal:journl:hal-04432411. Full description at Econpapers \|\| Download paper
2024	The price of firm-level information uncertainty. (2024). Wang, XI ; Gao, Chao. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pa:s1544612324008122. Full description at Econpapers \|\| Download paper
2024	Using machine learning and 10âK filings to measure innovation. (2024). Nousiainen, Essi ; Ranta, Mikko ; Ylinen, Mika ; Jrvenp, Marko. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3211-3239. Full description at Econpapers \|\| Download paper
2024	Clients strategic change and auditor behavior: Evidence from audit adjustments and audit fees. (2024). Zhang, Wen ; Wu, Bin ; Li, Anqi. In: Advances in accounting. RePEc:eee:advacc:v:64:y:2024:i:c:s0882611023000809. Full description at Econpapers \|\| Download paper
2024	Impact of social drinking culture on the cost of bank loans: Rent-seeking or loan-contracting efficiency. (2024). Chan, Kam C ; Wang, Zhan ; Tan, Jianhua. In: Economic Modelling. RePEc:eee:ecmode:v:141:y:2024:i:c:s0264999324002694. Full description at Econpapers \|\| Download paper
2024	Benefits of energy storage systems and its potential applications in Malaysia: A review. (2024). Tee, Wei Hown ; Sardi, Junainah ; Gan, Chin Kim. In: Renewable and Sustainable Energy Reviews. RePEc:eee:rensus:v:192:y:2024:i:c:s1364032123010742. Full description at Econpapers \|\| Download paper
2024	Climate-related disclosures under the TCFD framework and business green innovation: Evidence from China A-share companies. (2024). Gao, Yongjun ; Adznan, Syaima ; Saleh, Norman Mohd ; Abdullah, Ahmad Monir. In: Finance Research Letters. RePEc:eee:finlet:v:63:y:2024:i:c:s1544612324003404. Full description at Econpapers \|\| Download paper
2024	An analysis of the effect of audit effort (hours) on stock price volatility: evidence of increasing demand reducing uncertainty. (2024). Lim, Hyoung-Joo ; Mali, Dafydd. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:3:d:10.1057_s41310-023-00202-7. Full description at Econpapers \|\| Download paper
2024	The impact of government green subsidies on stock price crash risk. (2024). Ai, Yongfang ; Wang, Jiawei ; Sun, Guanglin. In: Energy Economics. RePEc:eee:eneeco:v:134:y:2024:i:c:s0140988324002810. Full description at Econpapers \|\| Download paper
2024	Political uncertainty and stock price crash risk: Insights from state-elections in an emerging market. (2024). Wadhwa, Kavita ; Goodell, John W. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s105752192400351x. Full description at Econpapers \|\| Download paper
2024	Competence vs. Independence: Auditors connections with members of their clientsâ business community. (2024). Li, Zengquan ; Wong, T J ; Defond, Mark ; Wu, Kaiwen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:1:s0165410124000326. Full description at Econpapers \|\| Download paper
2024	Corporate credit risk and bond yield spreads: Market reactions to the spreads. (2024). Dong, Xueqin ; Dai, Haiyan ; Xue, Fang. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pb:s1544612324009632. Full description at Econpapers \|\| Download paper
2024	Catalysts of audit excellence: competitive advantage, intellectual capital and auditing quality. (2024). Azli, Mohd Noor ; Alshareef, Mohammed Naif ; Ghazi, Hamid. In: Quality & Quantity: International Journal of Methodology. RePEc:spr:qualqt:v:58:y:2024:i:5:d:10.1007_s11135-024-01885-y. Full description at Econpapers \|\| Download paper
2024	Executive pay restrictions, political promotion, and firm efficiency: Evidence from China. (2024). Wang, Xiaoke ; Li, Wentao ; Yu, Lisheng. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:88:y:2024:i:c:s0927538x24003202. Full description at Econpapers \|\| Download paper
2024	Supervision of not-for-profit minority institutional shareholder and the cost of equity: Evidence from a quasi-natural experiment. (2024). Zhang, Zixi ; Cheng, Xiaoke ; Sun, Qian. In: Finance Research Letters. RePEc:eee:finlet:v:63:y:2024:i:c:s1544612324003398. Full description at Econpapers \|\| Download paper
2024	Effect of Appointed Directors on Corporate Carbon Emission Intensity: Evidence from Mixed-Ownership Reform in Chinese Private Industrial Enterprises. (2024). Li, Jingyan ; Qian, Aimin. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:13:p:5662-:d:1427712. Full description at Econpapers \|\| Download paper
2024	Multiple large shareholders and asset-liability maturity mismatches. (2024). Li, Weiwei ; Huang, Chia-Hsing. In: Finance Research Letters. RePEc:eee:finlet:v:65:y:2024:i:c:s1544612324005592. Full description at Econpapers \|\| Download paper
2024	Excess goodwill and enterprise litigation risk. (2024). Zhang, Ying ; Wang, Muyun. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pb:s1544612324008493. Full description at Econpapers \|\| Download paper
2024	Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center. (2024). Xia, Xiaoxue ; Lu, Chao ; Zhao, Ziying. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:5:s0890838923000896. Full description at Econpapers \|\| Download paper
2024	Non-controlling shareholders network and excess goodwill: Evidence from listed companies in China. (2024). Hu, Guoqiang ; Liu, Jiajia ; Yang, Jinkun ; Fu, Shaozheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924006215. Full description at Econpapers \|\| Download paper
2024	The impact of digital-oriented mergers and acquisitions on enterprise labor demand. (2024). Tang, Xinhui ; Liang, Lin. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924007105. Full description at Econpapers \|\| Download paper
2024	The influence of CSR on cross-border mergers and acquisitions. (2024). Bhandari, Pratikshya ; Yang, Bowen ; Feng, Hongxia. In: Finance Research Letters. RePEc:eee:finlet:v:70:y:2024:i:c:s1544612324013023. Full description at Econpapers \|\| Download paper
2024	Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy. (2024). Heravi, Saeed ; Ye, Rui ; Xiao, Jason. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:1:p:130-171. Full description at Econpapers \|\| Download paper
2024	Dose digital transformation contribute to improving financing efficiency? Evidence and implications for energy enterprises in China. (2024). Gao, Weiyan ; Chen, Shanshan ; Zhang, Ruchuan ; Zhou, LI ; Li, Aijun. In: Energy. RePEc:eee:energy:v:300:y:2024:i:c:s0360544224010442. Full description at Econpapers \|\| Download paper
2024	Nonlinear Impact of Corporate Financialization on Sustainable Development Ability: Evidence from Listed Companies in China. (2024). Huang, Xiaohua ; Chen, Shuanglian ; Nie, Benhuan. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:8:p:3402-:d:1378332. Full description at Econpapers \|\| Download paper
2024	The influence of managerial ability on corporate financialization. (2024). Tang, Kai. In: International Review of Economics & Finance. RePEc:eee:reveco:v:93:y:2024:i:pb:p:1229-1245. Full description at Econpapers \|\| Download paper
2024	Excessive financialization and âOriginal Sin Theoryâ: Redemption from corporate reputation. (2024). Sensoy, Ahmet ; Li, Zhuohua ; Qi, JU ; Xing, Hongwei ; Wang, Hanying. In: Research in International Business and Finance. RePEc:eee:riibaf:v:70:y:2024:i:pa:s0275531924000886. Full description at Econpapers \|\| Download paper
2024	The role of ESG performance in the nexus between economic policy uncertainty and corporate investment. (2024). Farooq, Umar ; Alam, Mohammad Mahtab ; Jamali, Dima ; Zhang, Cong. In: Research in International Business and Finance. RePEc:eee:riibaf:v:70:y:2024:i:pb:s027553192400151x. Full description at Econpapers \|\| Download paper
2024	The Impact of Financial Asset Allocation on Firmsâ Total Factor Productivity: Evidence from Chinaâs Non-Financial Companies. (2024). Xu, Yao ; Yang, Xiandong ; Song, BO. In: Sustainability. RePEc:gam:jsusta:v:17:y:2024:i:1:p:96-:d:1554122. Full description at Econpapers \|\| Download paper
2024	Investor attention and corporate financialization: Evidence from internet search volume. (2024). Shen, Zhonghua ; Fang, Xusheng ; Ju, Chunhua. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005088. Full description at Econpapers \|\| Download paper
2024	The unintended consequence of environmental centralization: Evidence from firm financialization. (2024). Yang, Zhijiu ; Hu, Changlong ; Liu, Yuxin ; Qi, Minhao. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924006239. Full description at Econpapers \|\| Download paper
2024	Environmental legal institutions and management earnings forecasts: Evidence from the establishment of environmental courts in China. (2024). Liu, Xiaofeng ; Zhang, Ting ; Feng, Hua ; Tian, Gaoliang. In: International Review of Economics & Finance. RePEc:eee:reveco:v:93:y:2024:i:pb:p:545-573. Full description at Econpapers \|\| Download paper
2024	Managerial ability and accounting comparability: Evidence from Chinese listed firms. (2024). Wang, Guojun ; Yang, Dan ; Hao, Boyang ; Zhang, LU. In: Economics and Politics. RePEc:bla:ecopol:v:36:y:2024:i:3:p:1731-1762. Full description at Econpapers \|\| Download paper
2024	Do analysts provide information about other comprehensive income in book value forecasts for financial firms?. (2024). Neururer, Thaddeus ; Black, Dirk. In: Advances in accounting. RePEc:eee:advacc:v:64:y:2024:i:c:s0882611023000858. Full description at Econpapers \|\| Download paper
2024	Foreign Experienced CFOsâ¬â¢ and Financial Reporting Quality. (2024). Yousaf, Umair Bin ; Khan, Muhammad Arif ; Wang, Chunlin ; Zeb, Aurang ; Ullah, Irfan. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:3:p:21582440241274717. Full description at Econpapers \|\| Download paper
2024	Multiple Large Shareholders and ESG Performance: Evidence from Shareholder Friction. (2024). Lin, Zhijun ; Zhang, Qidi ; Deng, Chuyao. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:15:p:6558-:d:1447131. Full description at Econpapers \|\| Download paper
2024	Stock returns and tax progressivity. (2024). Hansen, Erwin ; Nofal, Bastian Castro ; Daz, Juan D ; Cubillos, Pablo Gutirrez. In: Finance Research Letters. RePEc:eee:finlet:v:69:y:2024:i:pb:s1544612324012042. Full description at Econpapers \|\| Download paper
2024	Analyst collaboration networks and earnings forecast performance. (2024). Cao, Shijiao ; Liang, Chao. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s105752192400070x. Full description at Econpapers \|\| Download paper
2024	Standardization cycles in sustainability reporting within the Global Reporting Initiative. (2024). Johansen, Vilde Aas ; van Oorschot, Kim E ; Aspen, Dina Margrethe ; Thorup, Nanna Lynes. In: European Management Journal. RePEc:eee:eurman:v:42:y:2024:i:4:p:492-502. Full description at Econpapers \|\| Download paper
2024	Epidemic experience, analyst sentiment, and earnings forecasts: Evidence from SARS exposure. (2024). Kong, Dongmin ; Liu, Lihua. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s0890838924002166. Full description at Econpapers \|\| Download paper
2024	Machine learning in accounting and finance research: a literature review. (2024). Alexandridis, Antonios ; Nerantzidis, Michail ; Liaras, Evangelos. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:63:y:2024:i:4:d:10.1007_s11156-024-01306-z. Full description at Econpapers \|\| Download paper
2024	Faking for fortune: Emissions trading schemes and corporate greenwashing in China. (2024). Tan, Ruipeng ; Cai, Qijun ; Pan, Lulu. In: Energy Economics. RePEc:eee:eneeco:v:130:y:2024:i:c:s0140988324000276. Full description at Econpapers \|\| Download paper
2024	From green-washing to innovation-washing: Environmental information intangibility and corporate green innovation in China. (2024). Zhang, Yuming ; Xing, Chao. In: International Review of Economics & Finance. RePEc:eee:reveco:v:93:y:2024:i:pb:p:204-226. Full description at Econpapers \|\| Download paper
2024	Climate change exposure, financial development, and the cost of debt: Evidence from EU countries. (2024). Vo, Xuan Vinh ; Li, Teng ; Trinh, Hai Hong. In: Journal of Financial Stability. RePEc:eee:finsta:v:74:y:2024:i:c:s1572308924001001. Full description at Econpapers \|\| Download paper
2024	Shades of green: The impact of greenwashing on stock price crash risk. (2024). Kong, Lingfeng ; Zhang, Xuchang ; Hu, Xuetong. In: Finance Research Letters. RePEc:eee:finlet:v:70:y:2024:i:c:s154461232401314x. Full description at Econpapers \|\| Download paper
2024	How does Employee Education Affect Employers Corporate Social Responsibility? Evidence from China. (2024). Li, Xiaokai. In: Economics Letters. RePEc:eee:ecolet:v:234:y:2024:i:c:s0165176523005244. Full description at Econpapers \|\| Download paper
2024	Are Higher-Educated Employees More Responsible? A Study about Employee Quality and Corporate Environmental Sustainability. (2024). Li, Kun ; Fang, Fang. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:11:p:4624-:d:1404819. Full description at Econpapers \|\| Download paper
2024	Employee education level and the cost of equity capital. (2024). Wang, Ziyue ; Yuan, Zhizhu. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pa:s1544612324002113. Full description at Econpapers \|\| Download paper
2024	Pressure from words: The tone of investors in Chinese earnings communication conferences and managerial myopia. (2024). Ye, Yong ; Luo, Runmei. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:1:p:833-868. Full description at Econpapers \|\| Download paper
2024	Does soft shareholder activism hold hard consequences?. (2024). Corbet, Shaen ; Kallis, Linda. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:95:y:2024:i:c:p:152-159. Full description at Econpapers \|\| Download paper
2024	Do firms listen to the ESG voices of minority investors? Evidence from China. (2024). Ye, Yong ; Luo, Runmei. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924004940. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2024

Year	Citing document
2024	Investor sentiment or information content? A simple test for investor sentiment proxies. (2024). Lee, Geul ; Ryu, Doojin. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:74:y:2024:i:c:s1062940824001475. Full description at Econpapers \|\| Download paper
2024	Star analyst activities and stock price synchronicity: Korean equity market reforms. (2024). Kim, Karam ; Yu, Jinyoung ; Ryu, Doojin. In: Emerging Markets Review. RePEc:eee:ememar:v:61:y:2024:i:c:s1566014124000438. Full description at Econpapers \|\| Download paper
2024	Keep calm and carry on: Do emotionally stable executives reduce stock price crash risk?. (2024). Ding, Rui ; Zhang, Ziyi ; Cheng, Xiyun ; Guo, Jintong. In: Finance Research Letters. RePEc:eee:finlet:v:70:y:2024:i:c:s1544612324013059. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	Minority shareholder activism, threat of exit and pay-performance sensitivity. (2023). Wang, Zhibin ; Zhao, Xueqing ; Han, Han. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323004300. Full description at Econpapers \|\| Download paper
2023	The effect of key audit matters reviewing on loan approval decisions?. (2023). Su, Shengqi ; Liu, Shanmin ; Yao, Jie. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008395. Full description at Econpapers \|\| Download paper
2023	Minority shareholder protection, corporate governance, and investment efficiency. (2023). Wu, Sirui ; Ge, Liming ; Huang, Fumian. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323008784. Full description at Econpapers \|\| Download paper
2023	Delisting regulation and corporate financialization: Evidence from China. (2023). Shi, Wenxiang ; Fang, Peijie. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323010577. Full description at Econpapers \|\| Download paper
2023	Local Government Debt and Corporate Investment Behavior in China: Real versus Financial Investment. (2023). Wu, Yuanlin ; Wang, Guannan ; Tian, Cunzhi. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:22:p:15756-:d:1276450. Full description at Econpapers \|\| Download paper
2023	Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context. (2023). Ismail, Tariq ; Obiedallah, Yousra R. In: Future Business Journal. RePEc:spr:futbus:v:9:y:2023:i:1:d:10.1186_s43093-023-00278-1. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Corporate carbon emissions and market valuation of organic and inorganic investments. (2022). Kwansa, Nana Abena ; Adamolekun, Gbenga ; Kwabi, Frank. In: Economics Letters. RePEc:eee:ecolet:v:221:y:2022:i:c:s0165176522003615. Full description at Econpapers \|\| Download paper
2022	Equity premium prediction using the price of crude oil: Uncovering the nonlinear predictive impact. (2022). Nonejad, Nima. In: Energy Economics. RePEc:eee:eneeco:v:115:y:2022:i:c:s0140988322005242. Full description at Econpapers \|\| Download paper
2022	COVID-19 government interventions and cryptocurrency market: Is there any optimum portfolio diversification?. (2022). Masih, Abul ; Chowdhury, Mohammad Ashraful ; Ferdous, Mohammad Ashraful ; Abdullah, Mohammad. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001639. Full description at Econpapers \|\| Download paper
2022	Choice between IEO and ICO: Speed vs. Liquidity vs. Risk. (2022). Miglo, Anton. In: FinTech. RePEc:gam:jfinte:v:1:y:2022:i:3:p:21-293:d:911273. Full description at Econpapers \|\| Download paper
2022	A Fractal View on Losses Attributable to Scams in the Market for Initial Coin Offerings. (2022). Sapkota, Niranjan ; King, Timothy ; Grobys, Klaus. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:12:p:579-:d:993839. Full description at Econpapers \|\| Download paper
2022	Theories of financing for entrepreneurial firms: a review. (2022). Miglo, Anton. In: MPRA Paper. RePEc:pra:mprapa:115835. Full description at Econpapers \|\| Download paper
2022	Sustainability of electricity prices and the consequences for the Prague Stock Exchange. (2022). Hakova, Simona ; Ule, Petr ; Aliu, Florin. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:10:y:2022:i:2:p:473-494. Full description at Econpapers \|\| Download paper

Recent citations received in 2021

Year	Citing document
2021	Pacioliâs Lens: Through a glass, darkly. (2021). Macve, Richard. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:112170. Full description at Econpapers \|\| Download paper
2021	Company liquidity as a reflection of receivables and payables management. (2021). Tangova, Nora ; Vighova, Agnea. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:9:y:2021:i:2:p:238-254. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	39	166
2	Sustainability / MDPI	75	151
3	Abacus / Accounting Foundation, University of Sydney	30	122
4	International Review of Financial Analysis / Elsevier	86	75
5	Journal of International Accounting, Auditing and Taxation / Elsevier	20	62
6	Finance Research Letters / Elsevier	87	59
7	The British Accounting Review / Elsevier	43	49
8	Business Strategy and the Environment / Wiley Blackwell	83	44
9	Research in International Business and Finance / Elsevier	58	43
10	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	34	41
11	Review of Quantitative Finance and Accounting / Springer	37	40