Citation analysis for Abacus / Accounting Foundation, University of Sydney

Citation Profile [Updated: 2026-06-12 21:57:20]

5 Years H Index

Impact Factor (IF)

1.26

5 Years IF

1.07

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	99	1	11	0		13	1		0		0	0.17
2002	0.15	0.39	0.2	0.18	21	54	433	11	22	20	3	33	6		0	1	0.05	0.21
2003	0.1	0.43	0.29	0.15	24	78	198	23	45	41	4	54	8	16	69.6	14	0.58	0.21
2004	0.22	0.48	0.19	0.18	22	100	168	19	64	45	10	65	12	8	42.1		0	0.22
2005	0.28	0.51	0.31	0.29	21	121	181	38	102	46	13	87	25	9	23.7		0	0.23
2006	0.21	0.49	0.32	0.27	28	149	294	48	150	43	9	108	29		0	1	0.04	0.22
2007	0.27	0.44	0.27	0.34	31	180	506	49	199	49	13	116	40	7	14.3	4	0.13	0.2
2008	0.22	0.47	0.41	0.33	26	206	230	85	284	59	13	126	42	15	17.6	5	0.19	0.22
2009	0.37	0.46	0.44	0.36	26	232	304	103	387	57	21	128	46	27	26.2	9	0.35	0.23
2010	0.38	0.46	0.49	0.42	26	258	136	126	513	52	20	132	55	28	22.2	3	0.12	0.2
2011	0.37	0.5	0.48	0.42	22	280	359	131	646	52	19	137	58	1	0.8	1	0.05	0.23
2012	0.42	0.5	0.47	0.5	20	300	74	142	788	48	20	131	65		0	1	0.05	0.21
2013	0.57	0.54	0.61	0.53	31	331	337	203	991	42	24	120	64	20	9.9	13	0.42	0.23
2014	0.31	0.52	0.66	0.5	21	352	197	231	1222	51	16	125	62	30	13	2	0.1	0.22
2015	0.52	0.52	0.82	0.63	22	374	181	307	1530	52	27	120	76	26	8.5	6	0.27	0.22
2016	0.33	0.5	0.58	0.57	30	404	240	234	1765	43	14	116	66	16	6.8	13	0.43	0.2
2017	0.37	0.51	0.63	0.5	21	425	187	269	2034	52	19	124	62	46	17.1	3	0.14	0.2
2018	0.53	0.52	0.83	0.7	22	447	220	373	2407	51	27	125	87	35	9.4	9	0.41	0.22
2019	0.74	0.53	0.71	0.68	27	474	118	337	2744	43	32	116	79	9	2.7		0	0.21
2020	0.67	0.63	0.69	0.75	23	497	96	343	3087	49	33	122	91	21	6.1	2	0.09	0.3
2021	0.56	0.72	0.93	1.04	24	521	65	482	3569	50	28	123	128	66	13.7	2	0.08	0.26
2022	0.55	0.71	0.71	0.83	24	545	71	387	3956	47	26	117	97	16	4.1	7	0.29	0.21
2023	0.71	0.67	0.64	0.78	32	577	115	370	4326	48	34	120	94	12	3.2	6	0.19	0.19
2024	1.09	0.71	0.79	0.97	30	607	21	482	4808	56	61	130	126	16	3.3	3	0.1	0.21
2025	1.26	0.93	0.71	1.07	32	639	2	452	5260	62	78	133	142	28	6.2	3	0.09	0.27

IF:	Two years Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for all series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Five years Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CIT:	Number of citations to papers published in year y
NCI:	Number of citations in year y
CCU:	Cumulative number of citations to papers published until year y
D2Y:	Number of articles published in y-1 plus y-2
C2Y:	Cites in y to articles published in y-1 plus y-2
D5Y:	Number of articles published in y-1 until y-5
C5Y:	Cites in y to articles published in y-1 until y-5
SC:	selft citations in y to articles published in y-1 plus y-2
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

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	302
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	217
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	201
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	166
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	105
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	87
7	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	78
8	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
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	69
10	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	63
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	62
12	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	59
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	57
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	53
15	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	51
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	46
17	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	46
18	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
19	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	42
20	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	42
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	41
22	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	39
23	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	38
24	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	37
25	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	36
26	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
27	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
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	33
29	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	33
30	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	31
31	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	31
32	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	31
33	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
34	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	27
35	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	27
36	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	26
37	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
38	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	26
39	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	24
40	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
41	2013	Carbon Accounting: Challenges for Research in Management Control and Performance Measurement. (2013). Perego, Paolo ; Hartmann, Frank ; Young, Anna. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:4:p:539-563. Full description at Econpapers \|\| Download paper	24
42	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
43	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
44	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
45	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	23
46	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
47	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	23
48	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
49	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	22
50	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	22

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	69
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	46
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	34
4	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	27
5	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	25
6	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	21
7	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	21
8	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	20
9	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	18
10	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	17
11	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
12	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	14
13	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	14
14	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	13
15	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	13
16	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	12
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	12
18	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	11
19	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	10
20	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	9
21	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	9
22	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	9
23	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
24	2018	Optimistic Disclosure Tone and Conservative Debt Policy. (2018). Xu, Bin ; Vivian, Andrew ; Ataullah, Ali. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:445-484. Full description at Econpapers \|\| Download paper	8
25	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	8
26	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	7
27	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	7
28	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	7
29	2022	Regulationâinduced Disclosures: Evidence of Information Overload?. (2022). Paananen, Mari ; Impink, Joost ; Renders, Annelies. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:3:p:432-478. Full description at Econpapers \|\| Download paper	7
30	2023	Corporate Innovation and Disclosure Strategy. (2023). Zhang, Zheyuan ; Ying, Sammy Xiaoyan ; You, Jiaxing ; Wu, Huiying. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:1:p:76-133. Full description at Econpapers \|\| Download paper	7
31	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	7
32	2024	Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market. (2024). Yan, Sibei ; Lee, Joonil ; Jung, Hyung Rok ; Choi, Ahrum. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:3:p:578-606. Full description at Econpapers \|\| Download paper	6
33	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	6
34	2008	Corporate Transparency, Financial Development and the Allocation of Capital: Empirical Evidence. (2008). Habib, Ahsan. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:1:p:1-21. Full description at Econpapers \|\| Download paper	6
35	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	6
36	2021	Mandatory Environmental Reporting in Australia: An Inâdepth Analysis of Quantity and Quality. (2021). le Luo, Laura ; Yang, Hao ; Bhattacharyya, Asit. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:4:p:737-779. Full description at Econpapers \|\| Download paper	6
37	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
38	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	6
39	2023	Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link. (2023). Bose, Sudipta ; Yu, Chuan. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:2:p:493-540. Full description at Econpapers \|\| Download paper	6
40	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	6
41	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	6
42	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	5
43	2016	Disclosure and the Cost of Capital: A Survey of the Theoretical Literature. (2016). Bertomeu, Jeremy ; Cheynel, Edwige. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:2:p:221-258. Full description at Econpapers \|\| Download paper	5
44	2024	Does Portfolio Momentum Beat Analyst Advice?. (2024). Batten, Jonathan A ; Lee, Jae Yong ; Ham, Hyuna ; Ryu, Doojin. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:2:p:338-364. Full description at Econpapers \|\| Download paper	5
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	5
46	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	5
47	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	5
48	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
49	2021	CEO Network Centrality and the Likelihood of Financial Reporting Fraud. (2021). HASAN, IFTEKHAR ; Fang, Yiwei ; Chahine, Salim ; Mazboudi, Mohamad. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:4:p:654-678. Full description at Econpapers \|\| Download paper	5
50	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	5

Citing documents used to compute impact factor: 78

Year	Title
2025	How do global crises impact accounting regulation? 2008 financial crisis and COVID-19 in the EU IFRS regulatory space. (2025). Quagli, Alberto ; Venuti, Marco ; Ramassa, Paola. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:2:d:10.1007_s10997-024-09729-5. Full description at Econpapers \|\| Download paper
2025	Practical ExpedientsâA Valid Tool in IFRS Standardâsetting?. (2025). Hellman, Niclas ; Tylaite, Milda ; Lindegren, Johanna ; Hiltunen, Heidi. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:4:p:1052-1109. Full description at Econpapers \|\| Download paper
2025	Accounting at a Crossroads: Intangibles, Sustainability, and the Future of International Financial Reporting Standards. (2025). Jones, Stewart ; Sidhu, Baljit. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:4:p:819-832. Full description at Econpapers \|\| Download paper
2025	Cash management amid HFCAA-Induced data breach risks: A comparative analysis of reactive vs. proactive responses in Chinese firms. (2025). Liu, Xin ; Duan, Mingzhe ; Chen, Sicen. In: International Review of Economics & Finance. RePEc:eee:reveco:v:99:y:2025:i:c:s1059056025002229. Full description at Econpapers \|\| Download paper
2025	Standing on the shoulders of giants: The innovation capability acquisition of group affiliates. (2025). Zhang, Junzi ; Wang, Junjie ; Shao, Jun. In: Finance Research Letters. RePEc:eee:finlet:v:78:y:2025:i:c:s1544612325003782. Full description at Econpapers \|\| Download paper
2025	Does ESG narrative specificity mitigate rating disagreement? evidence from ESG reports in China. (2025). Wei, Zeyi ; Bai, Ruobing ; Qian, Ming. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pb:s1544612325016848. Full description at Econpapers \|\| Download paper
2025	Is Innovation-Related Textual Information True? Insight from Equity Pledging Behavior in Chinese A-Share Listed Firms. (2025). Ali, Furman ; Shahzad, Fakhar ; Zahid, Zohaib ; Zhang, Jijian ; Lu, Huizhong. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:4:d:10.1007_s13132-024-02477-9. Full description at Econpapers \|\| Download paper
2025	Do changes in MD&A tone predict financial restatements? Evidence from Chinese listed companies. (2025). Du, LI ; Tu, Chengmin. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:3:p:2420-2453. Full description at Econpapers \|\| Download paper
2025	Characteristics of Trade Networks in Countries Along the Belt and Road and Their Impact on Innovation Capacity. (2025). Wang, Zili ; Yu, Yunying ; Zhong, Xin ; Guo, Renjie ; Xiong, Ding. In: American Journal of Economics and Sociology. RePEc:bla:ajecsc:v:84:y:2025:i:3:p:567-583. Full description at Econpapers \|\| Download paper
2025	Gambling culture, corporate risk preference and bond risk premium. (2025). Zhou, Yucheng ; Chen, Jinchang ; Wu, Shinong ; Wang, Lihong. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:1:d:10.1007_s11156-024-01302-3. Full description at Econpapers \|\| Download paper
2025	Local gambling preferences and insider trading profits: Evidence from China. (2025). Wu, Dixin ; Tong, Jiarui. In: Finance Research Letters. RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325001436. Full description at Econpapers \|\| Download paper
2025	Influence of ESG on corporate debt default risk: An analysis of the dual risk scenarios. (2025). Nasim, Asma ; Xiao, Zisheng ; Shang, Yuping ; Zhao, Xin. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:151:y:2025:i:c:s0261560624002353. Full description at Econpapers \|\| Download paper
2025	Stock price crash and information environment: Do CEO gender and financial expertise matter?. (2025). Abid, Ammar ; Nguyen, Duc Khoung ; Mushtaq, Rizwan ; Usman, Muhammad ; Gull, Ammar Ali. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:65:y:2025:i:1:d:10.1007_s11156-024-01244-w. Full description at Econpapers \|\| Download paper
2025	Female lead auditors, audit fees, and audit quality. (2025). Schatt, Alain ; Jrme, Tiphaine ; Poretti, Cdric. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924002774. Full description at Econpapers \|\| Download paper
2025	Do female audit partners matter for audit quality? Evidence from Iran. (2025). Hesarzadeh, Reza ; Makarem, Naser ; Oradi, Javad. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:59:y:2025:i:c:s1061951825000291. Full description at Econpapers \|\| Download paper
2025	Developing a Novel Audit Risk Metric Through Sentiment Analysis. (2025). Na, Hyung Jong ; Kim, Min Gyeong ; Wang, Xiao ; Sun, Feng. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:6:p:2460-:d:1609933. Full description at Econpapers \|\| Download paper
2025	Analysis of non-English key audit matters: Do key audit matters influence investor sentiment?. (2025). Sarapaivanich, Naruanard ; Ekasingh, Erboon ; Kitiwong, Weerapong. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951824000764. Full description at Econpapers \|\| Download paper
2025	Does vertical integration reduce the cost of equity?. (2025). Shen, Xiaotian ; Yu, Haipeng ; Cheng, Xiaoke ; Sun, Qian. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007439. Full description at Econpapers \|\| Download paper
2025	Goodwill impairment and corporate innovation investment. (2025). Zhang, Qianwen. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s105752192400810x. Full description at Econpapers \|\| Download paper
2025	Regulator as a minority shareholder: How does public-plus-private enforcement affect investment-to-price sensitivity?. (2025). Jin, Shuchang ; Xiong, Zhitao ; Hu, YI. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:85:y:2025:i:c:p:1790-1815. Full description at Econpapers \|\| Download paper
2025	Regulatory influence on corporate cash holdings: Minority shareholder activism by regulators. (2025). Chen, Rongrong. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001929. Full description at Econpapers \|\| Download paper
2025	Do legal advisors boost M&A performance. (2025). Ji, Zheng ; Wu, Shuying ; Yan, Yue ; Qi, Meng. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325005835. Full description at Econpapers \|\| Download paper
2025	Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experimentâ. (2025). Sun, Jian ; Zheng, Lidong ; Zhu, Liyi ; Zhang, Wenyu. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:2:s1815566925000165. Full description at Econpapers \|\| Download paper
2025	Exceed your duty: The substitution effect of minority investor governance on institutional site visits. (2025). Si, YI ; Zhu, Xinyu ; Liao, KE. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25002094. Full description at Econpapers \|\| Download paper
2025	The capital market consequences of the regulator-led minority shareholder: Evidence from China. (2025). Feng, Zizhen ; Chen, Yunsen ; Yu, Yao ; Yuan, Wei. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:3:s181556692500044x. Full description at Econpapers \|\| Download paper
2025	Non-profit minority institutional shareholder and corporate external guarantee. (2025). Ren, Xiaoyi. In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:80:y:2025:i:c:s1042444x25000350. Full description at Econpapers \|\| Download paper
2025	Recognition and Disclosure of Intangibles Under International Financial Reporting Standards. (2025). Ibrahim, Salma ; Elmarzouky, Mahmoud ; Alkilani, Mahmoud ; Bowden, James. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:4:p:857-896. Full description at Econpapers \|\| Download paper
2025	Board Gender Diversity Reforms Around the World: The Impact on Corporate Innovation. (2025). Sun, Aonan ; Zhu, Nathan Zhenghang ; Cui, Lin ; Wang, Kun Tracy. In: Organization Science. RePEc:inm:ororsc:v:36:y:2025:i:4:p:1416-1437. Full description at Econpapers \|\| Download paper
2025	Volatility forecasting and volatility-timing strategies: A machine learning approach. (2025). Ryu, Doojin ; Cho, Hoon ; Chun, Dohyun. In: Research in International Business and Finance. RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531924005166. Full description at Econpapers \|\| Download paper
2025	Cash duration, risk, and implications for stock returns. (2025). Taussig, Roi D. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325000522. Full description at Econpapers \|\| Download paper
2025	Sentiment-return relation and stock price synchronicity: Firm-level versus market-level sentiment. (2025). Batten, Jonathan ; Kim, Karam ; Ryu, Doojin. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:102:y:2025:i:c:s1062976925000481. Full description at Econpapers \|\| Download paper
2025	Powerful CFOs and investment efficiency. (2025). Hasan, Md Kamrul ; Buadi, Obed Nana. In: Journal of Economics and Finance. RePEc:spr:jecfin:v:49:y:2025:i:1:d:10.1007_s12197-024-09698-3. Full description at Econpapers \|\| Download paper
2025	Decoding the impact of firmâlevel ESG performance on financial disclosure quality. (2025). Rana, Tarek ; Yeboah, Richard ; Ferdous, Lutfa Tilat. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:1:p:162-186. Full description at Econpapers \|\| Download paper
2025	The effect of the legal environment on assurance services: evidence from international registrants in U.S. capital markets. (2025). Duchac, Jonathan ; Douthett, Edward B ; Amoruso, Anthony. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:65:y:2025:i:4:d:10.1007_s11156-025-01389-2. Full description at Econpapers \|\| Download paper
2025	How to Design Auditor Liability When Judges Suffer from Hindsight Bias. (2025). Georgiou, Nadine ; Bigus, Jochen. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:2:p:345-376. Full description at Econpapers \|\| Download paper
2025	Detecting Accounting Fraud in China AâShare Market With PU Learning. (2025). Liu, Zhenyu ; Zhang, Zhaolong ; Chang, Xiangyu ; Xu, Fengmin. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:4:p:3361-3378. Full description at Econpapers \|\| Download paper
2025	The Impact of ESG on Earnings Quality and Real Earnings Management: The Role of Firm Size. (2025). Persakis, Antonios ; Chytis, Evangelos ; Vatis, Stylianos Efstratios ; Drogalas, George. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:11:p:5027-:d:1668443. Full description at Econpapers \|\| Download paper
2025	From the executive suite to the environment: How does CEO power affect climate change disclosures?. (2025). Shams, Syed ; Daradkeh, Hussein ; Boubaker, Sabri ; Bose, Sudipta. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:100:y:2025:i:c:s1042443125000307. Full description at Econpapers \|\| Download paper
2025	Green governance and value relevance of earnings. (2025). Wu, Shaoqian ; Zhu, BO. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002078. Full description at Econpapers \|\| Download paper
2025	From crisis to Stability: How CSR shielded firms during Covid-19 pandemic. (2025). Arian, Adam ; Shams, Syed ; Karoui, Lotfi ; Bose, Sudipta. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025006331. Full description at Econpapers \|\| Download paper
2025	Relationship Between Earnings Quality and Sustainability of Companies. (2025). Streimikiene, Dalia ; Bilan, Yuriy ; Tutar, Salih ; Keskin, Duygu Anil. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:4:p:4923-4941. Full description at Econpapers \|\| Download paper
2025	Money talks? The impact of excess funding on post-IPO performance. (2025). Shu, Pei-Gi ; Chiang, Sue-Jane. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:65:y:2025:i:2:d:10.1007_s11156-024-01356-3. Full description at Econpapers \|\| Download paper
2025	Lost in excess capital: Labor market consequences of IPO oversubscription in China. (2025). Xia, Yanchun ; Peng, Xiaobing ; He, Taisen ; Li, Ruitao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25002367. Full description at Econpapers \|\| Download paper
2025	Institutional investorsâ site visits and corporate financialization in China. (2025). Deng, Hong ; Lin, Yongjia ; Wang, Yizhi. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007841. Full description at Econpapers \|\| Download paper
2025	CEO financial background and corporate financialization. (2025). Xu, Jiahao ; Tong, Qiye ; Li, Jiayan ; Kang, Dan. In: Finance Research Letters. RePEc:eee:finlet:v:71:y:2025:i:c:s1544612324014119. Full description at Econpapers \|\| Download paper
2025	Does customer corporate financialization have contagion effects on their suppliers?. (2025). Zhao, Yan ; Su, Kun. In: Economics Letters. RePEc:eee:ecolet:v:247:y:2025:i:c:s016517652400586x. Full description at Econpapers \|\| Download paper
2025	Can accounts receivable factoring restrain corporate financialization? Evidence from China. (2025). Long, Yuxuan ; Tang, Xuemei ; Wang, Jiani ; Chen, Lirong. In: International Review of Economics & Finance. RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025000917. Full description at Econpapers \|\| Download paper
2025	Judicial independence and corporate financialization: Evidence from China. (2025). Tang, Zheng ; Zhang, Qihao ; Qiu, Jinlong ; Pan, Ailing. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:92:y:2025:i:c:s0927538x2500143x. Full description at Econpapers \|\| Download paper
2025	How does climate risk affect corporate financialization?. (2025). , Keith ; Dong, Yuxuan ; Cheng, Teng Yuan. In: Research in International Business and Finance. RePEc:eee:riibaf:v:78:y:2025:i:c:s0275531925002107. Full description at Econpapers \|\| Download paper
2025	Sharing weal and woe: Do geopolitical risks affect corporate innovation? A global supply chain perspective. (2025). Huang, Ziyin ; Guo, Zhuopin ; Chen, Junsong. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925005617. Full description at Econpapers \|\| Download paper
2025	Enhancing firm resilience: A dual focus on value creation and risk mitigation. (2025). Li, Xiaobo ; Fung, Hung-Gay ; Jin, Hongmin. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925006490. Full description at Econpapers \|\| Download paper
2025	The intensity of media supervision and adjustments in corporate financialization strategies: The catalytic role of artificial intelligence technology. (2025). Jiang, Shan ; Ma, Keqing ; Wu, DI. In: Finance Research Letters. RePEc:eee:finlet:v:84:y:2025:i:c:s1544612325010463. Full description at Econpapers \|\| Download paper
2025	Overpriced equity and financialization. (2025). Yu, Zhichao ; Geng, Yeqiang. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pb:s1544612325012243. Full description at Econpapers \|\| Download paper
2025	Does key audit matters (KAMs) disclosure affect corporate financialization?. (2025). Xu, Yiming ; Zhao, Yan ; Su, Kun. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:3:s1815566925000384. Full description at Econpapers \|\| Download paper
2025	The impact of excessive financial investment on corporate risk. (2025). Zhang, Qinghua ; Chen, Jian. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:94:y:2025:i:c:s0927538x25002926. Full description at Econpapers \|\| Download paper
2025	Early life trauma and corporate dividend policies: evidence from China. (2025). Ali, Imran ; Fraz, Ahmad. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00668-7. Full description at Econpapers \|\| Download paper
2025	How the interaction between board gender diversity and ESG shapes dividend policy. (2025). Linnertov, Dagmar Vgnerov ; Hampl, Filip. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:2:p:2472-2490. Full description at Econpapers \|\| Download paper
2025	Product market bonding and cross-listings: evidence from global competition law reforms. (2025). Zhu, Nathan Zhenghang ; Wang, Kun Tracy ; Tsang, Albert. In: Journal of International Business Studies. RePEc:pal:jintbs:v:56:y:2025:i:3:d:10.1057_s41267-024-00740-4. Full description at Econpapers \|\| Download paper
2025	Do investors site visits affect the price of bond issues?. (2025). Li, Haoyang ; Sun, Yanqi ; Cai, Wei ; Chen, Jingwei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x25000228. Full description at Econpapers \|\| Download paper
2025	Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage. (2025). Liu, Simeng ; Wang, Kun Tracy ; Luo, Guqiang. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:3:p:657-710. Full description at Econpapers \|\| Download paper
2025	Tax Payment, Deferred Tax Liability and Tax Compliance of Listed Multinational Corporations in Nigeria. (2025). Adesoye, Fatai Abiodun ; Orbunde, Bemshima Benjamin ; Oyewobi, Ifeoluwapo Adebimpe. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:10:p:6218-6239. Full description at Econpapers \|\| Download paper
2025	The Uniform Relationship Between Managerial Ability And Bank Loan Quality: Does It Hold? Evidence From Quantile Regressions. (2025). Zaiane, Sedki ; Semenova, Maria. In: HSE Working papers. RePEc:hig:wpaper:96/fe/2025. Full description at Econpapers \|\| Download paper
2025	Corporate Greenwashing and Audit Risk: The Effect and Mechanism. (2025). Song, Guanghu ; Wang, Yiwei ; Jin, Shanyue. In: SAGE Open. RePEc:sae:sagope:v:15:y:2025:i:4:p:21582440251395485. Full description at Econpapers \|\| Download paper
2025	From digital finance to innovation: The trust bridge in China. (2025). Li, Xue ; Gui, Lanshan. In: Review of Financial Economics. RePEc:wly:revfec:v:43:y:2025:i:4:p:629-661. Full description at Econpapers \|\| Download paper
2025	Opportunism in crisis: Big baths and COVID-19 disclosure. (2025). Guo, Meng ; Liu, Chen ; Luo, Danglun. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002212. Full description at Econpapers \|\| Download paper
2025	Environmental tone and carbon market behavior: Understanding market dynamics through corporate environmental attitudes in China. (2025). Lyu, Kefu ; Wang, Haoyu. In: Structural Change and Economic Dynamics. RePEc:eee:streco:v:74:y:2025:i:c:p:792-813. Full description at Econpapers \|\| Download paper
2025	Management tone and corporate information asymmetry in times of pandemic crisis. (2025). Zhang, Yifei ; Wang, Yang ; Chen, Xin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:59:y:2025:i:c:s106195182500031x. Full description at Econpapers \|\| Download paper
2025	Multiple large shareholders and pay-performance sensitivity: Evidence from China. (2025). Li, Jiyuan ; Tong, Lijing ; Gao, Shuanping ; Liu, Xinyu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:73:y:2025:i:pa:s0275531924003908. Full description at Econpapers \|\| Download paper
2025	Corporate unity culture and executives pay-performance sensitivity: Evidence from China. (2025). Yuan, Rongli ; Jiang, NA. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25002392. Full description at Econpapers \|\| Download paper
2025	Capital Structure Decision: Asymmetric Information in Total Assets and Growth Opportunities. (2025). Boonrat, Plangsorn ; Pandu, Wijaya Angga ; Arief, Yulianto. In: Foundations of Management. RePEc:vrs:founma:v:17:y:2025:i:1:p:203-214:n:1014. Full description at Econpapers \|\| Download paper
2025	Climate policy uncertainty and analyst forecast quality for greenhouse gas-intensive firms. (2025). Lin, K C ; Dong, Xiaobo. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000124. Full description at Econpapers \|\| Download paper
2025	Rethinking the top management team demographic faultlinesâfirm performance relationship: The roles of TMT temporal stability and TMT hierarchical differentiation. (2025). Li, Kaili ; Dong, Jiamin ; Liu, Renjing. In: Journal of Business Research. RePEc:eee:jbrese:v:196:y:2025:i:c:s0148296325002668. Full description at Econpapers \|\| Download paper
2025	Unveiling the impact of irrelevant answers on analyst forecast errors: A topic modeling approach. (2025). Chen, Kecai ; Yuan, Peiyao ; Xu, Yang ; Hao, Mengshu. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001280. Full description at Econpapers \|\| Download paper
2025	Shining moments: strategic timing of online earnings communication conference. (2025). Luo, Runmei ; Ye, Yong ; Li, Jingxuan. In: Eurasian Business Review. RePEc:spr:eurasi:v:15:y:2025:i:2:d:10.1007_s40821-025-00309-7. Full description at Econpapers \|\| Download paper
2025	Disrupting political ties, enhancing transparency: Chinas anti-corruption campaign and corporate R&D disclosure. (2025). Zhang, Yining ; Hong, Jieying ; Hao, Mengshu. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002479. Full description at Econpapers \|\| Download paper
2025	Pooling wisdom: The impact of investors private information transmission on corporate investment efficiency. (2025). Ye, Yong ; Luo, Runmei ; Li, Manman. In: Emerging Markets Review. RePEc:eee:ememar:v:69:y:2025:i:c:s1566014125000913. Full description at Econpapers \|\| Download paper
2025	Product market competition and R&D disclosure transparency: evidence from earnings communication conferences in China. (2025). He, Yuan ; Hao, Mengshu. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:3:s1815566925000347. Full description at Econpapers \|\| Download paper
2025	Available-for-sale is available for hoarding: When nonfinancial firms hold financial assets. (2025). Peng, Yuchao ; Ni, Xiaoran ; Wang, Nanxuan ; Vigne, Samuel A ; Shen, JI. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:171:y:2025:i:c:s0378426624002620. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2025

Year	Citing document
2025	Accounting at a Crossroads: Intangibles, Sustainability, and the Future of International Financial Reporting Standards. (2025). Jones, Stewart ; Sidhu, Baljit. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:4:p:819-832. Full description at Econpapers \|\| Download paper

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

10 most frequent citing series

#	Series	H	Cites
1	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	43	160
2	Abacus / Accounting Foundation, University of Sydney	31	141
3	Sustainability / MDPI	79	120
4	International Review of Financial Analysis / Elsevier	93	87
5	Finance Research Letters / Elsevier	94	72
6	Journal of International Accounting, Auditing and Taxation / Elsevier	22	63
7	The British Accounting Review / Elsevier	46	50
8	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	67	49
9	Review of Quantitative Finance and Accounting / Springer	38	47
10	Research in International Business and Finance / Elsevier	60	45
11	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	37	41