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Citation Profile [Updated: 2026-05-04 07:00:09]
5 Years H Index
138
Impact Factor (IF)
2.89
5 Years IF
2.7
Data available in this report

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

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1990 0.17 0.1 4.74 0.15 35 35 1142 166 166 48 8 185 28 0 2 0.06 0.05
1991 0.14 0.11 1.61 0.15 36 71 3534 114 280 66 9 149 22 0 2 0.06 0.06
1992 0.11 0.12 1.4 0.12 30 101 765 141 421 71 8 143 17 0 0 0.06
1993 0.12 0.13 1.32 0.18 27 128 1551 169 590 66 8 149 27 0 0 0.06
1994 0.26 0.14 1.51 0.25 28 156 1741 235 825 57 15 159 39 0 4 0.14 0.07
1995 0.24 0.22 1.57 0.31 34 190 993 296 1124 55 13 156 49 0 4 0.12 0.1
1996 0.45 0.24 2.27 0.46 28 218 1365 495 1619 62 28 155 71 0 4 0.14 0.11
1997 0.34 0.24 2.16 0.42 30 248 1326 535 2154 62 21 147 62 0 6 0.2 0.11
1998 0.38 0.27 1.9 0.44 32 280 1772 533 2687 58 22 147 64 0 4 0.13 0.13
1999 0.45 0.29 1.99 0.5 37 317 1914 628 3317 62 28 152 76 0 6 0.16 0.14
2000 0.78 0.35 2.26 0.58 31 348 2620 785 4104 69 54 161 94 0 7 0.23 0.16
2001 0.46 0.38 1.87 0.45 35 383 2210 714 4819 68 31 158 71 0 1 0.03 0.17
2002 0.53 0.39 1.6 0.49 57 440 3826 702 5522 66 35 165 81 0 5 0.09 0.21
2003 0.79 0.43 2.26 0.88 37 477 2533 1079 6602 92 73 192 169 117 10.8 19 0.51 0.21
2004 0.88 0.48 2.13 0.83 32 509 2235 1080 7685 94 83 197 163 150 13.9 21 0.66 0.22
2005 0.81 0.51 2.41 0.98 27 536 2086 1278 8976 69 56 192 189 18 1.4 11 0.41 0.23
2006 1.37 0.49 2.91 1.29 34 570 2738 1651 10635 59 81 188 243 118 7.1 20 0.59 0.22
2007 1.41 0.44 3.04 1.35 36 606 2114 1837 12477 61 86 187 253 163 8.9 12 0.33 0.2
2008 1.39 0.47 3.15 1.51 44 650 3348 2049 14527 70 97 166 251 211 10.3 40 0.91 0.22
2009 1.35 0.46 3.11 1.38 40 690 2376 2140 16670 80 108 173 239 146 6.8 35 0.88 0.23
2010 1.7 0.46 3.75 1.65 38 728 1910 2728 19398 84 143 181 298 156 5.7 23 0.61 0.2
2011 1.42 0.5 3.29 1.65 39 767 1625 2525 21923 78 111 192 317 216 8.6 12 0.31 0.23
2012 0.87 0.5 3.25 1.55 39 806 2388 2618 24541 77 67 197 306 198 7.6 17 0.44 0.21
2013 1.38 0.54 3.68 1.69 39 845 1337 3107 27648 78 108 200 337 181 5.8 20 0.51 0.23
2014 1.41 0.53 4.11 1.57 36 881 1198 3622 31270 78 110 195 307 188 5.2 12 0.33 0.22
2015 1.17 0.52 4.09 1.56 27 908 1586 3715 34988 75 88 191 298 186 5 19 0.7 0.22
2016 1.52 0.5 4.05 1.79 32 940 1829 3807 38797 63 96 180 323 250 6.6 43 1.34 0.2
2017 2.54 0.51 4.22 2.27 32 972 1103 4101 42898 59 150 173 393 131 3.2 16 0.5 0.2
2018 2.72 0.52 4.55 2.29 34 1006 910 4579 47477 64 174 166 380 181 4 22 0.65 0.22
2019 1.52 0.53 4.07 2.19 31 1037 482 4219 51698 66 100 161 352 229 5.4 13 0.42 0.21
2020 1.89 0.63 5.08 3.4 30 1067 517 5417 57117 65 123 156 531 140 2.6 20 0.67 0.3
2021 1.7 0.73 4.98 3.12 40 1107 374 5505 62625 61 104 159 496 236 4.3 12 0.3 0.27
2022 1.97 0.72 4.53 2.62 45 1152 364 5220 67845 70 138 167 438 240 4.6 15 0.33 0.22
2023 1.81 0.67 4.59 2.51 40 1192 255 5474 73319 85 154 180 451 142 2.6 20 0.5 0.19
2024 2.06 0.73 4.71 2.33 26 1218 77 5733 79052 85 175 186 433 122 2.1 7 0.27 0.22
2025 2.89 0.96 3.86 2.7 48 1266 26 4886 83938 66 191 181 488 0 25 0.52 0.28
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
11991EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, J J. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228.

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1975
21980FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, J A. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131.

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1495
31968EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178.

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1277
41966FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111.

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894
52000The economic consequences of increased disclosure. (2000). Leuz, Christian ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:91-124.

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832
62007Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Verrecchia, Robert E. ; Lambert, Richard . In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420.

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688
72009Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; Shu, Susan ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276.

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671
81984METHODOLOGICAL ISSUES RELATED TO THE ESTIMATION OF FINANCIAL DISTRESS PREDICTION MODELS. (1984). Zmijewski, ME. In: Journal of Accounting Research. RePEc:bla:joares:v:22:y:1984:i::p:59-82.

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664
92002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630.

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649
102008International Accounting Standards and Accounting Quality. (2008). Landsman, Wayne R. ; Barth, Mary E. ; LANG, MARK H.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:467-498.

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638
112004What Determines Corporate Transparency?. (2004). BUSHMAN, ROBERT M. ; Piotroski, Joseph D. ; SMITH, ABBIE J.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252.

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635
121989POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM. (1989). Bernard, VL ; Thomas, J K. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i::p:1-36.

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629
131994WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWS. (1994). Skinner, DJ. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:1:p:38-60.

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608
142016Textual Analysis in Accounting and Finance: A Survey. (2016). Loughran, Tim ; McDonald, Bill. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230.

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602
152001Toward an Implied Cost of Capital. (2001). Lee, Charles ; Gebhardt, William R ; Swaminathan, Bhaskaran. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:135-176.

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580
162008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). Leuz, Christian ; Verdi, Rodrigo ; Hail, Luzi ; Daske, Holger. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142.

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567
171968INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92.

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549
181993CROSS-SECTIONAL DETERMINANTS OF ANALYST RATINGS OF CORPORATE DISCLOSURES. (1993). Lundholm, R ; Lang, M. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i:2:p:246-271.

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540
191976CORPORATE FORECASTS OF EARNINGS PER SHARE AND STOCK-PRICE BEHAVIOR - EMPIRICAL TESTS. (1976). Patell, JM. In: Journal of Accounting Research. RePEc:bla:joares:v:14:y:1976:i:2:p:246-276.

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528
201966FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:123-127.

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526
211980THE PRICING OF AUDIT SERVICES - THEORY AND EVIDENCE. (1980). Simunic, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:161-190.

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515
222006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. (2006). Leuz, Christian ; Hail, Luzi. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:485-531.

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487
231985DISCLOSURE OF NONPROPRIETARY INFORMATION. (1985). Dye, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:123-145.

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480
242016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:2:p:525-622.

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472
252000Corporate disclosure practices, institutional investors, and stock return volatility. (2000). Noe, CF ; Bushee, BJ. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:171-202.

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460
262002Errors in Estimating Accruals: Implications for Empirical Research. (2002). Hribar, Paul. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:105-134.

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447
271999The boundaries of financial reporting and how to extend them. (1999). Zarowin, P ; Lev, B. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:353-385.

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413
281999Have financial statements lost their relevance?. (1999). Schipper, K ; Francis, J. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:319-352.

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392
292003Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Morck, Randall ; Durnev, Artyom ; Zarowin, Paul ; Yeung, Bernard. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836.

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378
302003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?. (2003). Lins, Karl ; LANG, MARK H. ; MILLER, DARIUS P.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:317-345.

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372
312010The Role of the Business Press as an Information Intermediary. (2010). Guay, Wayne ; SOPHIA J. W. HAMM, ; Core, John E. ; BUSHEE, BRIAN J.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:1-19.

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367
322005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). Bhojraj, Sanjeev ; Sengupta, Partha ; AJINKYA, BIPIN. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376.

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362
332006The Press as a Watchdog for Accounting Fraud. (2006). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:5:p:1001-1033.

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361
342005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Vafeas, Nikos ; Karamanou, Irene. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486.

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333
351994SHAREHOLDER LITIGATION AND CORPORATE DISCLOSURES. (1994). Schipper, K ; Francis, J ; Philbrick, D. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:2:p:137-164.

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324
361991TRADING VOLUME AND PRICE REACTIONS TO PUBLIC ANNOUNCEMENTS. (1991). Verrecchia, RE ; Kim, O. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:302-321.

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321
372003Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study. (2003). Hope, Ole-Kristian. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:235-272.

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309
382000Value investing: The use of historical financial statement information to separate winners from losers. (2000). Piotroski, JD. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:1-41.

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306
391999On the association between voluntary disclosure and earnings management. (1999). Kasznik, R. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:1:p:57-81.

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294
402010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach. (2010). li, feng. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:5:p:1049-1102.

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293
412001Analyst Coverage and Intangible Assets. (2001). Kasznik, Ron ; McNichols, Maureen F ; Barth, Mary E. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:1-34.

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292
422012Equity Risk Incentives and Corporate Tax Aggressiveness. (2012). Rego, Sonja Olhoft ; Wilson, Ryan. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:775-810.

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285
431987AN ANALYSIS OF THE USE OF ACCOUNTING AND MARKET MEASURES OF PERFORMANCE IN EXECUTIVE-COMPENSATION CONTRACTS. (1987). Lambert, RA ; Larcker, DF. In: Journal of Accounting Research. RePEc:bla:joares:v:25:y:1987:i::p:85-129.

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277
441998Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. (1998). Larcker, DF ; Ittner, CD. In: Journal of Accounting Research. RePEc:bla:joares:v:36:y:1998:i::p:1-35.

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277
451991EARNINGS AS AN EXPLANATORY VARIABLE FOR RETURNS. (1991). Harris, TS ; Easton, PD. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:1:p:19-36.

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276
462015Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms. (2015). Wong, T J ; Zhang, Tianyu ; Piotroski, Joseph D. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:405-459.

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275
472006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition. (2006). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:2:p:207-242.

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275
481991PORTFOLIO CONSIDERATIONS IN VALUING EXECUTIVE-COMPENSATION. (1991). Verrecchia, RE ; Lambert, RA ; Larcker, DF. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:1:p:129-149.

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275
492005Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. (2005). Wong, T. J. ; Joseph P. H. Fan, . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:1:p:35-72.

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274
502012Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most. (2012). Lins, Karl ; Maffett, Mark ; Lang, Mark. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:729-774.

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274
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
11991EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, J J. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228.

Full description at Econpapers || Download paper

259
21980FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, J A. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131.

Full description at Econpapers || Download paper

224
32016Textual Analysis in Accounting and Finance: A Survey. (2016). Loughran, Tim ; McDonald, Bill. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230.

Full description at Econpapers || Download paper

201
42009Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; Shu, Susan ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276.

Full description at Econpapers || Download paper

190
52010The Role of the Business Press as an Information Intermediary. (2010). Guay, Wayne ; SOPHIA J. W. HAMM, ; Core, John E. ; BUSHEE, BRIAN J.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:1-19.

Full description at Econpapers || Download paper

134
62016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:2:p:525-622.

Full description at Econpapers || Download paper

125
72007Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Verrecchia, Robert E. ; Lambert, Richard . In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420.

Full description at Econpapers || Download paper

119
81966FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111.

Full description at Econpapers || Download paper

108
92006The Press as a Watchdog for Accounting Fraud. (2006). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:5:p:1001-1033.

Full description at Econpapers || Download paper

105
101966FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:123-127.

Full description at Econpapers || Download paper

105
111968EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178.

Full description at Econpapers || Download paper

104
122010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach. (2010). li, feng. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:5:p:1049-1102.

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97
132004What Determines Corporate Transparency?. (2004). BUSHMAN, ROBERT M. ; Piotroski, Joseph D. ; SMITH, ABBIE J.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252.

Full description at Econpapers || Download paper

90
142001Toward an Implied Cost of Capital. (2001). Lee, Charles ; Gebhardt, William R ; Swaminathan, Bhaskaran. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:135-176.

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90
152003Are Selling, General, and Administrative Costs “Sticky”?. (2003). Janakiraman, Surya N. ; Banker, Rajiv D. ; Anderson, Mark C.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:1:p:47-63.

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89
162015Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms. (2015). Wong, T J ; Zhang, Tianyu ; Piotroski, Joseph D. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:405-459.

Full description at Econpapers || Download paper

84
172000The economic consequences of increased disclosure. (2000). Leuz, Christian ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:91-124.

Full description at Econpapers || Download paper

84
182002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630.

Full description at Econpapers || Download paper

75
192012Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most. (2012). Lins, Karl ; Maffett, Mark ; Lang, Mark. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:729-774.

Full description at Econpapers || Download paper

69
201985DISCLOSURE OF NONPROPRIETARY INFORMATION. (1985). Dye, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:123-145.

Full description at Econpapers || Download paper

68
212018Incorrect Inferences When Using Residuals as Dependent Variables. (2018). Chen, Wei ; Melessa, Samuel ; Hribar, Paul. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:3:p:751-796.

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67
221980THE PRICING OF AUDIT SERVICES - THEORY AND EVIDENCE. (1980). Simunic, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:161-190.

Full description at Econpapers || Download paper

66
231984METHODOLOGICAL ISSUES RELATED TO THE ESTIMATION OF FINANCIAL DISTRESS PREDICTION MODELS. (1984). Zmijewski, ME. In: Journal of Accounting Research. RePEc:bla:joares:v:22:y:1984:i::p:59-82.

Full description at Econpapers || Download paper

66
242011The Benefits of Financial Statement Comparability. (2011). KOTHARI, S. P. ; Verdi, Rodrigo S. ; de Franco, Gus. In: Journal of Accounting Research. RePEc:bla:joares:v:49:y:2011:i:4:p:895-931.

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252023Executive Compensation Tied to ESG Performance: International Evidence. (2023). Reichelstein, Stefan ; Cohen, Shira ; Kadach, Igor ; Ormazabal, Gaizka. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:805-853.

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261989POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM. (1989). Bernard, VL ; Thomas, J K. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i::p:1-36.

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271994WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWS. (1994). Skinner, DJ. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:1:p:38-60.

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282012Investor Information Demand: Evidence from Google Searches Around Earnings Announcements. (2012). Drake, Michael S. ; THORNOCK, JACOB R. ; Roulstone, Darren T.. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:4:p:1001-1040.

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292014Political Connections and the Cost of Bank Loans. (2014). Ma, Yue ; Lin, Chen ; Jiang, Liangliang ; Houston, Joel F.. In: Journal of Accounting Research. RePEc:bla:joares:v:52:y:2014:i:1:p:193-243.

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302006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. (2006). Leuz, Christian ; Hail, Luzi. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:485-531.

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312003Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Morck, Randall ; Durnev, Artyom ; Zarowin, Paul ; Yeung, Bernard. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836.

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322015The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure. (2015). Miller, Gregory S ; Skinner, Douglas J. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:221-239.

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332005Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. (2005). Wong, T. J. ; Joseph P. H. Fan, . In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:1:p:35-72.

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342012Equity Risk Incentives and Corporate Tax Aggressiveness. (2012). Rego, Sonja Olhoft ; Wilson, Ryan. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:775-810.

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352000Corporate disclosure practices, institutional investors, and stock return volatility. (2000). Noe, CF ; Bushee, BJ. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:171-202.

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362016Public Pressure and Corporate Tax Behavior. (2016). Hoopes, Jeffrey ; Dyreng, Scott D ; Wilde, Jaron H. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:1:p:147-186.

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372018Linguistic Complexity in Firm Disclosures: Obfuscation or Information?. (2018). Gow, Ian D ; Taylor, Daniel J ; Bushee, Brian J. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:1:p:85-121.

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382013Managerial Overconfidence and Accounting Conservatism. (2013). Duellman, Scott ; AHMED, ANWER S.. In: Journal of Accounting Research. RePEc:bla:joares:v:51:y:2013:i:1:p:1-30.

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392008International Accounting Standards and Accounting Quality. (2008). Landsman, Wayne R. ; Barth, Mary E. ; LANG, MARK H.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:467-498.

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402017Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013. (2017). Rajgopal, Shivaram ; Manchiraju, Hariom. In: Journal of Accounting Research. RePEc:bla:joares:v:55:y:2017:i:5:p:1257-1300.

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46
412017Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance. (2017). Zhang, Hao ; Wu, Qiang ; HASAN, IFTEKHAR ; Hoi, Chun-Keung. In: Journal of Accounting Research. RePEc:bla:joares:v:55:y:2017:i:3:p:629-668.

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422012Proprietary Costs and the Disclosure of Information About Customers. (2012). Thomas, Shawn ; Ellis, Jesse A. ; Fee, Edward C.. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:685-727.

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45
432022Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Unions CSR Directive. (2022). Fiechter, Peter ; Lehmann, Nico ; Hitz, Jorgmarkus. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1499-1549.

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45
442005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). Bhojraj, Sanjeev ; Sengupta, Partha ; AJINKYA, BIPIN. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376.

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44
452015The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls. (2015). Shu, Susan ; Lee, Lian Fen ; Hutton, Amy P. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:367-404.

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43
462010National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality. (2010). Reichelt, Kenneth J. ; Wang, Dechun. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:3:p:647-686.

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42
472024Using and Interpreting Fixed Effects Models. (2024). Breuer, Matthias ; Dehaan, ED. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1183-1226.

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42
481994SHAREHOLDER LITIGATION AND CORPORATE DISCLOSURES. (1994). Schipper, K ; Francis, J ; Philbrick, D. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:2:p:137-164.

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492001Analyst Coverage and Intangible Assets. (2001). Kasznik, Ron ; McNichols, Maureen F ; Barth, Mary E. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:1-34.

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502017CFO Narcissism and Financial Reporting Quality. (2017). Wang, Sean ; Seybert, Nicholas ; Lang, Mark ; Ham, Charles. In: Journal of Accounting Research. RePEc:bla:joares:v:55:y:2017:i:5:p:1089-1135.

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Citing documents used to compute impact factor: 191
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2025FinTextSim: Enhancing Financial Text Analysis with BERTopic. (2025). Ordieres-Mer, Joaqu'In ; Jehnen, Simon ; Villalba, Javier. In: Papers. RePEc:arx:papers:2504.15683.

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2025Do boards effectively link firm objectives to CEO bonus performance measures?. (2025). Brennan, Niamh M ; Lenihan, Orla. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:1:d:10.1007_s10997-023-09690-9.

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2025Financial regulation and corporate social responsibility: Evidence from China. (2025). Wu, Jiejie ; Liu, QI. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:89:y:2025:i:c:s0927538x24003512.

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2025A literature review on corporate governance and ESG research: Emerging trends and future directions. (2025). Arduino, Francesca Romana ; Buchetti, Bruno ; Perdichizzi, Salvatore. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924006914.

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2025Chinese corporate governance research over the last decade (2014 - 2023). (2025). He, Feng ; Zheng, Guohong ; Han, Wei ; Xiao, Zhongyi. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s105752192400749x.

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2025ESG: A panacea for market power?. (2025). Bond, Philip ; Levit, Doron. In: Journal of Financial Economics. RePEc:eee:jfinec:v:165:y:2025:i:c:s0304405x24002149.

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2025ESG ratings, executive pay-for-performance sensitivity and within-firm pay gap. (2025). Li, Xinze ; Wang, XI ; Zhao, Zuoxiang. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-04908-7.

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2025The Disconnect between Syndicated Lending Activities and ESG Determinants in Banks€™ Executive Compensation. (2025). Maurer, Anna-Maria Isabel. In: Journal of Applied Finance & Banking. RePEc:spt:apfiba:v:15:y:2025:i:3:f:15_3_2.

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2025The Effect of Environmental, Social, and Governance Pillars on CEO Compensation: Evidence From US‐Listed Companies. (2025). Lu, Chiawu ; Huang, Chien ; Chih, Hsianglin ; Chen, Tseryieth. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:3:p:4128-4146.

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2025Reprint of: Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes. (2025). Hou, Shilin ; Zhou, Shan ; Yu, Chuan ; Shen, Jianfeng. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:1:s0890838925000095.

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2025Does ESG rating disagreement affect management tone manipulation?. (2025). Chen, Hua ; Wang, Zhuang. In: International Review of Financial Analysis. RePEc:eee:finana:v:101:y:2025:i:c:s1057521925001267.

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2025What you see is not what you get: ESG scores and greenwashing risk. (2025). Eckberg, Jens ; Dorfleitner, Gregor ; Utz, Sebastian ; Kathan, Manuel C ; Chmel, Lea. In: Finance Research Letters. RePEc:eee:finlet:v:74:y:2025:i:c:s1544612324017392.

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2025Does ESG rating disagreement impede corporate green innovation?. (2025). Zhu, Jialei ; Yao, Zhu ; Xiong, Zhengde ; Lu, Xinxin. In: Global Finance Journal. RePEc:eee:glofin:v:64:y:2025:i:c:s1044028324001406.

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2025Does ESG rating policy reduce corporate risk-taking? Evidence from China. (2025). Zhou, Fu-You ; Wu, Shilei ; Hao, Jiawei ; Si, Deng-Kui. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x24004062.

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2025Strategic alliances and corporate ESG performance. (2025). He, Yurun ; Li, Wei ; Wen, Jiayu ; Lin, Huiting. In: International Review of Economics & Finance. RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025000188.

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2025Executives with digital backgrounds and corporate ESG performance: Evidence from China. (2025). Yu, DI ; Zhu, Yongyi. In: Research in International Business and Finance. RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531925000212.

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2025The impact of corporate financialization on ESG performance: A perspective based on executive incentives. (2025). Xing, Yafei ; Xiao, Daibo ; Liu, Zheng ; Wang, Junwei. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325001989.

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2025Optimal government ESG incentive and ESG performance under common ownership. (2025). Zhuo, Jiayi ; Yang, Zeyu ; Zhang, Yuqian. In: Economic Modelling. RePEc:eee:ecmode:v:147:y:2025:i:c:s026499932500046x.

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2025CEO pay structure and ESG rating disagreement. (2025). Liu, Xiangqiang ; Peng, Yuling ; Wu, Chu-Hua. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001887.

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2025ESG, Cohort Effect, and Energy Consumption Intensity. (2025). Zhang, Hongwei ; Tan, Weijie ; Wen, Ruosi ; Huang, Yongjian ; Yuan, Run. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:3:d:10.1007_s13132-024-02313-0.

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2025State-Owned Capital Participation and Corporate Environmental, Social, and Governance Performance: Evidence from Chinese Private Firms. (2025). Mei, Yali ; Wang, Kui ; Li, Jinhua. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:3:d:10.1007_s13132-024-02432-8.

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2025Environmental Performance and Firm Value: The Moderating Role of ESG‐Executive Compensation. (2025). Sanz, Francesc Prior ; Cuadros, Jordi ; Martinezblasco, Monica ; Dohrmann, Marcel. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:4:p:6215-6227.

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2025Opportunity or obstacle? Climate risk disclosure and corporate ESG performance. (2025). Xia, Bingyu ; Wang, Chao ; Wei, Ran ; Duan, Dingkang. In: International Review of Economics & Finance. RePEc:eee:reveco:v:100:y:2025:i:c:s1059056025002643.

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2025Do management climate change concerns mitigate greenwashing? Evidence from China. (2025). Yang, Jinyu ; Cao, Jiawei ; Yue, Sishi. In: Emerging Markets Review. RePEc:eee:ememar:v:67:y:2025:i:c:s1566014125000573.

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2025CEO financial distress experience and CSR: A contingency perspective. (2025). Khoo, Eunice S ; Lu, Louise Y ; Balaji, Pavithra ; Qian, Cuili. In: Journal of Business Research. RePEc:eee:jbrese:v:199:y:2025:i:c:s0148296325003698.

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2025The opaque scorecard: Environmental, social and financial information during a crisis. (2025). Epure, Mircea ; Hasancebi, Serhat. In: Economics Working Papers. RePEc:upf:upfgen:1932.

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2025The Opaque Scorecard: Environmental, Social and Financial Information During a Crisis. (2025). Epure, Mircea ; Hasancebi, Serhat. In: Working Papers. RePEc:bge:wpaper:1543.

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2025Executive environmental experience and corporate ESG performance: Evidence from Chinese listed companies. (2025). Yang, XU ; Li, Ming ; Shangguan, Jade. In: Finance Research Letters. RePEc:eee:finlet:v:83:y:2025:i:c:s154461232500933x.

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2025The spillover effect of customer annual report tone on supplier ESG decisions. (2025). Xin, Yingying ; Zeng, Xiao ; Xiang, Kai. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s1057521925007525.

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2025Wage asymmetries in Portugal: The top executive–worker pay gap and its implications for Sustainable Development Goal 10. (2025). Matos, Pedro Verga ; Neves, Pedro. In: Innovation and Green Development. RePEc:eee:ingrde:v:4:y:2025:i:5:s2949753125000980.

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2025Data assets, supply chain spillovers, and corporate ESG development — Evidence from Chinese listed companies. (2025). Hao, YU ; Cao, Wenxuan ; Zhang, Shengling ; Ji, Ruibing ; Wang, Nuo. In: Structural Change and Economic Dynamics. RePEc:eee:streco:v:75:y:2025:i:c:p:880-894.

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2025Tone at the top: leadership makeover and ESG focus in Indian private banks. (2025). Ghosh, Saibal. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:4:d:10.1057_s41310-024-00278-9.

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2025Driving the Sustainability Transition From Policy to Practice: Synergizing Corporate Governance and Technological Innovation to Advance Responsible Consumption and Production. (2025). Yusheng, Kong ; Agyemang, Andrew Osei ; Osei, Abednego. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:5:p:6528-6548.

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2025Information acquisition costs and price informativeness: global evidence. (2025). Watts, Edward M ; McClure, Charles G ; Shi, Shawn X. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09906-3.

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2025Unexpected defaults: the role of information opacity. (2025). Ertan, Aytekin ; Wittenberg-Moerman, Regina ; Lee, Yun. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09842-8.

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2025The Shadow of Peer Death Among Rank-and-File Employees: Evidence from Audit Office. (2025). Xie, Yuhui ; Shentu, Lirong ; Du, Xingqiang. In: Journal of Business Ethics. RePEc:kap:jbuset:v:200:y:2025:i:2:d:10.1007_s10551-024-05904-8.

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2025Chapter 11 bankruptcy outcomes and gubernatorial election cycles. (2025). Breuer, Wolfgang ; Haas, Simon ; Knetsch, Andreas. In: Finance Research Letters. RePEc:eee:finlet:v:82:y:2025:i:c:s1544612325007822.

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2025When climate policies waver: Firms, debt, and the investment-financing maturity mismatch. (2025). Ren, Boru ; Liu, Junjie ; Ma, Junfeng ; Tan, Chunzhi. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pb:s154461232501284x.

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2025Political elections, doctrine shifts, voting margins, and earnings management: the mediating role of capital markets and financial analysts coverage. (2025). Mos, Catalin. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pc:s1544612325013352.

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2025Cautious and conscientious or fish in troubled waters: Knightian uncertainty and financial restatement. (2025). Sensoy, Ahmet ; Fang, Xizhe ; Ji, Xinyuan ; Ma, Tingting ; Niu, Duo. In: Research in International Business and Finance. RePEc:eee:riibaf:v:80:y:2025:i:c:s0275531925003915.

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2025CPA exam score and auditors’ salaries. (2025). Sundgren, Stefan ; Milln, Ana ; Ortn-Ngel, Pedro. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:2:s1815566925000141.

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2025Regulatory avoidance responses to private Country-by-Country Reporting. (2025). Hugger, Felix. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-024-09827-y.

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2025Financializing the professions: He rise of private equity in accounting. (2025). Barrios, John Manuel ; Abramova, Inna. In: Working Papers. RePEc:zbw:cbscwp:336743.

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2025Firms’ real and reporting responses to taxation: A review. (2025). Lester, Rebecca ; Olbert, Marcel. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000734.

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2025Peer default and EDGAR searches. (2025). Zhang, Zilong ; Lin, Yupeng. In: Journal of Corporate Finance. RePEc:eee:corfin:v:95:y:2025:i:c:s0929119925001592.

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2025Air pollution and managers’ forecasting ability. (2025). Fan, Zhongwen ; Li, Siman ; Ali, Ashiq. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09895-3.

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2025How Does Climate Policy Uncertainty Affect Banks Loan Loss Provisions?—Evidence From China. (2025). He, Feng ; Li, Jie ; Lian, Yonghui. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:46:y:2025:i:5:p:3039-3066.

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2025Real effects of lagged guidance from prudential regulators on CECL. (2025). Roychowdhury, Sugata ; Basu, Riddha ; Sinha, Kirti. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000448.

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2025Discretion in pay ratio estimation. (2025). Ghosh, Chinmoy ; Alam, Zinat ; Ryan, Harley E ; Wang, Lingling. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:173:y:2025:i:c:s0378426625000366.

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2025Minority shareholders protection and executive compensation contract effectiveness: Evidence from the establishment of the China Securities Investor Service Center. (2025). Zhang, Xiang ; Li, Hongzhan ; Xu, Chongjie. In: Economic Modelling. RePEc:eee:ecmode:v:151:y:2025:i:c:s0264999325002081.

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2025Corporate 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.

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2025Individual and Corporate Social Responsibility: Redemption from Excessive Executive Pay?. (2025). Ding, Shujun ; Zhang, Rengong Alex ; Chen, Qiu. In: Journal of Business Ethics. RePEc:kap:jbuset:v:201:y:2025:i:3:d:10.1007_s10551-024-05920-8.

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2025Promotion decisions and the adoption of explicit potential assessment. (2025). Grabner, Isabella ; Moers, Frank ; Knneke, Judith. In: Other publications TiSEM. RePEc:tiu:tiutis:cd81d3bd-ce65-4a47-b552-64a6219104f0.

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2025Bearish bets and the press: On the relation between short interest and media tone. (2025). Mller, Sebastian ; Jacobs, Heiko ; Lauber, Alexander. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:104:y:2025:i:c:s1042443125000952.

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2025The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019. (2025). Ege, Matthew ; Wang, Dechun ; Xu, Nina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09865-1.

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2025Does stakeholder orientation mitigate shareholder-employee conflicts? Evidence from a quasi-natural experiment. (2025). Cumming, Douglas ; Xu, Limin ; Yu, Chia-Feng ; Lu, Fanyu. In: Journal of Corporate Finance. RePEc:eee:corfin:v:91:y:2025:i:c:s0929119925000045.

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2025Economic Foundations of Rationality and Efficiency of State Subsidies to Business Entities. (2025). Saakyan, Tatyana V. In: Finansovyj žhurnal — Financial Journal. RePEc:fru:finjrn:250105:p:74-91.

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2025ESG rating uncertainty and corporate financial misconduct. (2025). Lei, Xiaodong ; Zhou, Jian. In: Journal of Business Research. RePEc:eee:jbrese:v:189:y:2025:i:c:s0148296324005964.

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2025Government subsidies and managerial slack: Evidence from China. (2025). Su, Kun ; Habib, Ahsan ; Jiang, Haiyan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:2:s1815566925000207.

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2025Institutional distraction and illegal business practices: The role of career concerns and wealth incentives. (2025). Posch, Peter N ; Kchling, Gerrit ; Neukirchen, Daniel. In: Journal of Financial Stability. RePEc:eee:finsta:v:80:y:2025:i:c:s1572308925000798.

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2025The ripple effect: How subsidies transform firm behavior. (2025). Houston, Reza ; Hassan, Kabir M ; Prez-Amuedo, Jos Antonio. In: Journal of Corporate Finance. RePEc:eee:corfin:v:95:y:2025:i:c:s0929119925001488.

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2025When greenwashing meets ESG: Exploring the role of third-party ESG ratings in corporate greenwashing behavior. (2025). Guo, Zheng ; Lai, Jie ; Zhang, Hua. In: Journal of Business Research. RePEc:eee:jbrese:v:200:y:2025:i:c:s0148296325004345.

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2025Can “more talk than deeds” digital innovation strategies gain preferential access to government resources?. (2025). Cao, Linjun ; Wu, Lidong ; Liu, KE. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pb:s1544612325012693.

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2025Does distance from government hinder enterprises’ OFDI?Evidence from China. (2025). Wang, Long ; Ji, Wenjun ; Liu, Xiaoqian ; Zhang, Teng. In: Economic Systems. RePEc:eee:ecosys:v:49:y:2025:i:2:s093936252400092x.

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2025Intergovernmental Competition and Agricultural Science and Technology Innovation Efficiency: Evidence from China. (2025). Wang, Fang ; Yu, Daohan. In: Agriculture. RePEc:gam:jagris:v:15:y:2025:i:5:p:530-:d:1602464.

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2025Earnings myopia and private equity takeovers. (2025). Krupa, Trent ; Kravet, Todd ; Hribar, Paul. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09844-6.

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2025U.S. Banks’ Artificial Intelligence and Small Business Lending: Evidence from the Census Bureau’s Annual Business Survey. (2025). Weng, Diana L ; Wang, Philip K ; Piao, Jeffery. In: Working Papers. RePEc:cen:wpaper:25-07.

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2025Education and energy poverty: Evidence from Chinas compulsory education law. (2025). Liu, XI ; Liang, Yinhe ; Yu, Sitian. In: Energy. RePEc:eee:energy:v:314:y:2025:i:c:s0360544224039136.

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2025Do bank incentives matter? Evidence from the impact of green finance on corporate carbon neutrality performance. (2025). Wu, Hao ; Song, Yunling. In: Finance Research Letters. RePEc:eee:finlet:v:71:y:2025:i:c:s1544612324014880.

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2025Can the digital economy enhance carbon emission efficiency? Evidence from 269 cities in China. (2025). Ruan, Zhiyu ; Xia, Weifeng ; Yan, Jiale ; Zhao, Jin ; Ma, Shenglin. In: International Review of Economics & Finance. RePEc:eee:reveco:v:97:y:2025:i:c:s1059056024008074.

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2025Measuring investor attention using Google Search. (2024). de Haan, ED ; Lawrence, Alastair ; Litjens, Robin. In: Other publications TiSEM. RePEc:tiu:tiutis:a186d16d-dce3-4d48-b0fc-18dc2f75c50f.

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2025Multiplication of number and quality rise: data elements enable low-carbon innovation. (2025). Han, Dongri ; Lu, KE ; Liu, Peisen. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05194-z.

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2025How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets. (2025). Darendeli, Alper. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09849-1.

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2025Exposure to superstar firms and financial distress. (2025). Cheng, Stephanie F ; Vyas, Dushyantkumar ; Wittenberg-Moerman, Regina ; Zhao, Wuyang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09857-1.

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2025Does employing academic executives enhance R&D cost stickiness? Evidence from Chinese listed companies. (2025). Hu, Wenxiu ; Yang, LI ; Wang, Fangyun ; Liu, LI. In: Economic Modelling. RePEc:eee:ecmode:v:145:y:2025:i:c:s0264999325000033.

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2025Green innovation and firms’ financial and environmental performance: The roles of pollution prevention versus control. (2025). Yang, Mengjie ; Lin, An-Ping ; Cheng, Qiang. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000363.

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2025Complexity of CEO compensation packages. (2025). Lynch, Luann J ; Guo, Zhe ; Carter, Mary Ellen ; Albuquerque, Ana. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000399.

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2025Foreign bank branch participation and U.S. syndicated loan contract design. (2025). Yang, Daniel G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000442.

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2025Can internal regulatory technology (RegTech) mitigate bank credit risk? Evidence from the banking sector in China. (2025). He, Lingyun ; Sun, Naili ; Zheng, Qiong ; Xia, Yufei ; Shi, Zhengxu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531925000364.

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2025Preference dynamics and risk-taking incentives. (2025). Cen, Xiao ; Li, Nan ; Tang, Chao ; Wang, Juanting. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000697.

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2025Do personal income taxes affect corporate tax-motivated profit shifting?. (2025). de Vito, Antonio ; Hillmann, Lisa ; Jacob, Martin ; Vossebrger, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000880.

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2025The impact of automation on firms reporting quality. (2025). Walser, Tanja ; Oesch, David. In: Journal of Corporate Finance. RePEc:eee:corfin:v:92:y:2025:i:c:s0929119924001457.

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2025Does monetary policy fuel energy consumption across the world? Focus on inflation targeting. (2025). Zogo, Thrse Elomo ; Samba, Cyrille Michel ; Mbassi, Christophe Martial. In: Energy Economics. RePEc:eee:eneeco:v:145:y:2025:i:c:s0140988325002415.

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2025Environmental, Social, and Governance and expenses of insurance companies. (2025). Bressan, Silvia. In: Journal of Finance and Investment Analysis. RePEc:spt:fininv:v:14:y:2025:i:3:f:14_3_1.

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2025Climate change exposure and short-termism: Evidence from net trade credit. (2025). Adhikari, Hari P ; More, Deepak G ; Sah, Nilesh B. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002807.

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2025How does digital transformation drive green innovation in agricultural supply chains?. (2025). Wang, Wei ; Zhou, Yiyi ; Liu, Yunqiang. In: Renewable and Sustainable Energy Reviews. RePEc:eee:rensus:v:217:y:2025:i:c:s1364032125004538.

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2025Impact of regional digital economy on default recovery: Evidence from China. (2025). Chen, Muzi ; Li, Geng ; Yang, Xiaoguang ; Trainor, William J. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025003259.

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2025Exposures to common shocks along supply chains and relative performance evaluation in CEO compensation contracts. (2025). Thomas, Shawn ; Wu, Yilin ; Ieong, Richard Lok-Si. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925000951.

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2025How and when does digital transformation promote technological innovation performance? A study of Chinese high-tech firms. (2025). Huang, Jilei ; Qiao, Yue ; Ji, Junzhe ; Xu, Yong. In: Technovation. RePEc:eee:techno:v:146:y:2025:i:c:s0166497225001269.

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2025Ethnic green culture in leadership and corporate green investment: Evidence from China. (2025). Wang, Hongxin ; Cui, Wei ; Sun, LU ; Du, Yuan. In: Global Finance Journal. RePEc:eee:glofin:v:67:y:2025:i:c:s1044028325000602.

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2025Vocal delivery quality in earnings conference calls. (2025). Yoon, Sang Won ; Kim, Alex G ; Baik, Bok. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410124000934.

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2025The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy. (2025). Ni, Zhenghui ; Lin, Yupeng ; Bertomeu, Jeremy ; Liu, Yibin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000187.

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2025Mandatory disclosures and opportunism: Evidence from repurchases. (2025). Xie, Hong ; Bratten, Brian ; Jenkins, Nicole Thorne ; Huang, Meng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000199.

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2025Gone but not forgotten: Investor reaction to “excluded” recurring expenses. (2025). Griffin, Laura ; McInnis, John. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000357.

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2025Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity. (2025). Speitmann, Raffael ; Caren, Sureth-Sloane ; Eva, Eberhartinger. In: JRC Working Papers on Taxation & Structural Reforms. RePEc:ipt:taxref:202505.

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2025Helping behaviors and cognitive function in later life: The impact of dynamic role transitions and dose changes. (2025). Zhang, Shiyang ; Burr, Jeffrey A. In: Social Science & Medicine. RePEc:eee:socmed:v:383:y:2025:i:c:s0277953625007968.

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2025Accounting standards and antidumping investigations. (2025). Sun, Stephen Teng ; Wei, Shang-Jin ; Xie, Jin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000461.

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2025The effects of digitalization on the functioning of the public sector: evidence from e-procurement. (2025). Mocetti, Sauro ; Frigo, Annalisa. In: Questioni di Economia e Finanza (Occasional Papers). RePEc:bdi:opques:qef_938_25.

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2025How government procurement shapes corporate climate disclosures, commitments, and actions. (2025). Even-Tov, Omri ; She, Guoman ; Yang, Detian ; Wang, Lynn Linghuan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09866-0.

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2025Open government and corporate misconduct: Evidence from China. (2025). Sun, Zeyu ; Yang, Xiaoguang ; Zhou, YE. In: Finance Research Letters. RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325000923.

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2025Government open data and corporate supply chain concentration. (2025). Liu, Wei ; Kang, Suping ; Dai, Yufan. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002315.

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2025Open government data and personal default: Evidence from China. (2025). Wei, Qingfang ; Liu, Yuan ; Cai, Weixing ; Wan, Jiangtao. In: Journal of Asian Economics. RePEc:eee:asieco:v:100:y:2025:i:c:s1049007825001022.

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2025Stock market liberalization and corporate R&D disclosure: evidence from China. (2025). Jin, Zhi ; Duan, Tingting ; Xu, KE ; Lin, Bingxuan. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:159:y:2025:i:c:s026156062500155x.

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2025Regulatory enforcement actions and bank liquidity creation: Evidence from China. (2025). Li, Jinlei ; Huang, Yuanbiao. In: Global Finance Journal. RePEc:eee:glofin:v:67:y:2025:i:c:s1044028325000961.

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2025Current Expected Credit Losses and consumer loans. (2025). Nagel, Fabian ; Granja, Joao. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000175.

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2025Risk exchange under infinite-mean Pareto models. (2024). Chen, Yuyu ; Wang, Ruodu ; Embrechts, Paul. In: Papers. RePEc:arx:papers:2403.20171.

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2025From shadows to spotlight: How big data bureaus unveil corporate R&D gaming?. (2025). Zhang, Xinmin ; Yang, Xiaoyin ; Zang, Hong ; Chu, Hongcong ; Feng, Chao. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pg:s1544612325021853.

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2025Executive incentives under common ownership. (2025). Schneider, Thomas. In: Journal of Corporate Finance. RePEc:eee:corfin:v:93:y:2025:i:c:s0929119925000744.

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2025Earnings management in local government healthcare reporting: Financial distress vs. peer influence?. (2025). Leppnen, Pasi ; Saastamoinen, Jani ; Kettunen, Jaana ; Ojala, Hannu. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:6:s0890838924003093.

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2025The use of client-engaged specialists to support opportunistic estimates: evidence from the insurance industry. (2025). Stuber, Sarah B ; Ege, Matthew S ; Imdieke, Andrew J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09910-7.

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2025Moving toward consensus: an examination of trends in investment fair values. (2025). Stein, Sarah E ; Stuber, Sarah B ; Hogan, Chris E. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09911-6.

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2025Muni Disclosure: All talk and no trade?. (2025). Cuny, Christine ; Li, Ken ; Watts, Edward M ; Nakhmurina, Anya. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000333.

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2025Social connectedness and cross-border mergers and acquisitions. (2025). Jiang, Zhonghao ; Xing, LU ; Shi, Yukun. In: Journal of Empirical Finance. RePEc:eee:empfin:v:81:y:2025:i:c:s0927539825000040.

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2025Bridging social responsibility and grassroots finance: Evaluating the impact of firms’ targeted pairing assistance on county digital financial inclusion. (2025). Zhou, Zixun ; Zhong, Hao ; Zhang, Xuezhi. In: Research in International Business and Finance. RePEc:eee:riibaf:v:76:y:2025:i:c:s0275531925000959.

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2025Regulatory leniency and the cost of deposits. (2025). Iselin, Michael ; Ott, Jacob ; Zhang, Haiwen Helen ; Nicoletti, Allison. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09894-4.

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2025Tax information and corporate environmental investment. (2025). Zhang, Jian ; Zhu, Xinyu ; Wu, Wenruo ; Wang, Ningzhi. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007579.

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2025When do firms overspend on CSR? The impacts of foreignness and institutional distance. (2025). Nayyar, Rishika ; Sinha, Paresha ; Shirodkar, Vikrant. In: Journal of International Management. RePEc:eee:intman:v:31:y:2025:i:1:s1075425324000978.

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2025Influence of share pledging on corporate social responsibility: Evidence from India. (2025). Ghosh, Arpita. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pa:s0275531925001692.

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2025Mandatory corporate social responsibility spending, family control, and the cost of debt. (2025). Duggal, Naina ; He, Lerong ; Shaw, Tara Shankar. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:4:s0890838924000957.

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2025Does firms commitment towards CSR influence idiosyncratic volatility? Evidence from India. (2025). Dhawan, Priya ; Chaudhry, Neeru. In: Emerging Markets Review. RePEc:eee:ememar:v:68:y:2025:i:c:s1566014125000809.

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2025Beyond greenwashing: How does firm-level biodiversity disclosure affect corporate sustainability strategy?. (2025). Wei, Chunyang ; He, Feng ; Hao, Jing ; Lucey, Brian. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:92:y:2025:i:c:s0927538x25001246.

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2025Environmental externalities of corporate culture: Evidence from firm pollution. (2025). Li, Wenquan ; Neupane, Suman ; Keng, Kelvin Jui. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:5:s0890838925001490.

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2025Corporate social responsibility disclosure quality and the agency problem: Evidence from a mandatory disclosure setting. (2025). Somanath, V S ; Nair, Rajiv ; Subramaniam, Nava ; Muttakin, Mohammad ; Khan, Arifur. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25001957.

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2025Mutual Spatial Proximity, Organized Crime, and the Profitability of High-Growth Startups: The Case of Italian Gazelle Enterprises. (2025). Migliardo, Carlo ; Nicol, Domenico. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2025-001011.

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2025Biodiversity conservation and corporate environmental information disclosure: Evidence from a quasi-natural experiment in China. (2025). Chen, Yinying ; Yin, Liang ; Hu, Shiyang ; Li, Xiang. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001565.

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2025Real effects of investment tax incentives: evidence from Italian private firms. (2025). Menicacci, Luca. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:2:d:10.1007_s10997-024-09733-9.

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2025Analysts escape: The information cost of anti-organized crime. (2025). Li, Zhenjun ; Cheng, Maoyong ; Kong, Dongmin. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925006118.

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2025One Move, Two Gains: Commercial Kickbacks Suppression and Corporate Tax Avoidance. (2025). Li, Yulei ; Tan, Wenhao ; Hu, Shiyang ; Xiang, Cheng. In: Journal of Business Ethics. RePEc:kap:jbuset:v:202:y:2025:i:1:d:10.1007_s10551-025-06132-4.

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2025Diversity and inclusion in the workplace and corporate innovation. (2025). Covington, Thomas ; Le, Thanh Dat ; Ngo, Julie. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002028.

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2025Customers’ response to firms’ disclosure of social stances: evidence from voting reform laws. (2025). Ton, Karen ; Sharma, Anish ; Merkley, Kenneth ; Jin, Hengda. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-023-09816-2.

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2025Trump election and minority CEO pessimism. (2025). Lin, Yupeng ; Kang, YA ; Hu, Xiaoli. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09843-7.

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2025Prediction and Ranking of Corporate Diversity in European and American Firms. (2025). Gmez-Martnez, Ral ; Martn-Melero, Iigo ; Medrano-Garca, Mara Luisa ; Hernndez-Perlines, Felipe. In: Administrative Sciences. RePEc:gam:jadmsc:v:15:y:2025:i:11:p:406-:d:1776653.

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2025Judicial Waves, Ethical Shifts: Bankruptcy Courts and Corporate ESG Performance. (2025). Zhang, Xuezhi ; Zhou, Xinyu ; Chen, Wei. In: Journal of Business Ethics. RePEc:kap:jbuset:v:198:y:2025:i:3:d:10.1007_s10551-024-05780-2.

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2025Does environmental, social, and governance disclosure affect financial performance? An empirical study of Southeast and East Asia commercial banks. (2025). Vuong, Nham Linh ; Pham, Hung Manh ; Tran, Dung Viet ; Hai, Minh Thi ; Le, Trung Tien. In: Asia-Pacific Journal of Regional Science. RePEc:spr:apjors:v:9:y:2025:i:1:d:10.1007_s41685-024-00361-7.

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2025Is more always better? Investor-firm interactions, market competition and innovation performance of firms. (2025). Fei, Wei ; Jiang, Qichuan ; Qin, Wen ; Ma, Xuejiao. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:210:y:2025:i:c:s0040162524006541.

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2025Bank lending to fossil fuel firms. (2025). Demetriades, Elias ; Politsidis, Panagiotis N. In: Journal of Financial Stability. RePEc:eee:finsta:v:76:y:2025:i:c:s1572308924001347.

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2025Green banking illusion? The influence of “Eco-Conscious” bank shareholders on credit allocation. (2025). Sakasai, Yuki ; Kadach, Igor ; Eufinger, Christian ; Bhm, Adrian. In: Journal of Corporate Finance. RePEc:eee:corfin:v:92:y:2025:i:c:s0929119925000355.

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2025Bank-firm relationships and corporate ESG greenwashing. (2025). Liu, Hongyu. In: PLOS ONE. RePEc:plo:pone00:0324596.

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2025Impacts of ESG banking regulation on financing new sustainable technologies. (2025). Beyer, Andreas ; Schreiner, Lena. In: Working Paper Series. RePEc:ecb:ecbwps:20253089.

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2025EMERGING TRENDS IN ESG RESEARCH. BIBLIOMETRIC ANALYSIS. (2025). Alrtaimat, Rami. In: Annals of Faculty of Economics. RePEc:ora:journl:v:34:y:2025:i:1:p:185-205.

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2025Environmental justice, ethical transformation: Environmental courts and corporate ESG performance. (2025). Cui, Huan-Yu ; Cao, Yue-Qun. In: Journal of Asian Economics. RePEc:eee:asieco:v:100:y:2025:i:c:s1049007825001113.

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2025Green finance reform and reshaping firm-banking relationships: Evidence from China. (2025). Wu, Xiaoying ; Kang, Hyoung-Goo ; Ryu, Doojin. In: Global Finance Journal. RePEc:eee:glofin:v:68:y:2025:i:c:s1044028325001279.

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2025Does Traditional Debt Financing Hurt the Environment? Evidence from Toxic Releases. (2025). Lyu, Xiaoyi ; Tang, Dragon Yongjun ; Shan, Chenyu. In: Journal of Business Ethics. RePEc:kap:jbuset:v:200:y:2025:i:4:d:10.1007_s10551-024-05907-5.

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2025Employee education and corporate tax outcomes: Evidence from firm-level reporting. (2025). Shi, Hanzhong ; Zhai, Kerui ; Wu, Kaishu. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611024000567.

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2025The limits of local laws in global supply chains: Extending governance or cutting ties?. (2025). Schub, Hendrik ; Koetter, Michael ; Wbbeking, Fabian ; Ludolph, Melina. In: IWH Discussion Papers. RePEc:zbw:iwhdps:325497.

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2025Does the annual report readability improve corporate R&D investment? Evidence from China. (2025). Li, Dan ; Kuo, Nan-Ting ; Du, Ya-Guang. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:2:d:10.1057_s41310-024-00240-9.

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2025Downside belief disagreements and financial instability: Evidence from risk factor disclosures in U.S. financial institutions’ 10-K filings. (2025). Zhu, Xiaoqian ; Li, Jianping. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:99:y:2025:i:c:s1042443125000083.

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2025Mitigating risk-shifting in corporate pension plans: Evidence from stakeholder constituency statutes. (2025). Kubick, Thomas R ; Garman, Amy D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s016541012400034x.

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2025The good and evil of algos: Investment-to-price sensitivity and the learning hypothesis. (2025). Aliyev, Nihad ; Huseynov, Fariz ; Rzayev, Khaladdin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925001026.

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2025Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages. (2025). Zhao, Yue ; Cheng, Qiang ; Lin, Pengkai. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000576.

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Recent citations received in 2025

YearCiting document
2025Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions. (2025). Schjelderup, Guttorm ; Schindler, Dirk ; Bo, Sren. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11887.

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2025Peer evaluations in diverse teams: How external validation of team performance influences ingroup favoritism. (2025). Speckbacher, Gerhard ; Wiernsperger, Martin. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:114:y:2025:i:c:s0361368225000078.

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2025Narrative monetary policy expectation in China. (2025). Zhang, Yifan ; Wang, Xiangdong ; Zhu, Dandan. In: China Economic Review. RePEc:eee:chieco:v:94:y:2025:i:pb:s1043951x25002263.

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2025Green with friends? The supply chain spillover effect of “Green factory” on Green innovation. (2025). Zhang, Peng ; Cui, Dangdang. In: International Review of Financial Analysis. RePEc:eee:finana:v:108:y:2025:i:pb:s1057521925007963.

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2025How does national audit affect enterprises operating efficiency?. (2025). Liu, Yongtao ; Wu, Guanzheng. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pc:s1544612325013236.

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2025Short squeeze risk and price impact. (2025). Kim, Hyeonjun ; Ryu, Doojin. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pd:s1544612325014023.

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2025Behavioral reactions to ESG sentiment: Evidence from heterogeneous Asia-pacific markets. (2025). Yen, Pi-Hsia ; Liu, Jia ; Chang, Hao-Wen ; Lin, Chih-Yung. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pd:s154461232501459x.

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2025Real estate price fluctuations and institutional misconduct. (2025). Zhang, Yongjie ; Feng, XU ; Hu, Mingya. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pb:s1544612325017593.

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2025Strategic embeddedness in supply chains: Network position and corporate M&A decisions. (2025). Kuang, Yingxu ; Li, NI ; Wu, Jinlong ; Kong, Dongmin ; Yu, Bichen. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pf:s1544612325020914.

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2025Reporting regulation and corporate innovation. (2025). Breuer, Matthias ; Vanhaverbeke, Steven ; Leuz, Christian. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000059.

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2025Assessing the objective function of the SEC against financial misconduct: A structural approach. (2025). Silveira, Bernardo ; Martin, Xiumin ; Jia, Yanrong ; Chen, Chuan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000308.

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2025The innovation consequences of judicial efficiency. (2025). Shi, Terrence Tianshuo ; Verdi, Rodrigo S ; Kim, Jinhwan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000497.

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2025How prevalent are short squeezes? Evidence from the US and Europe. (2025). Haas, Marlene ; Pirovano, Matteo ; Tengulov, Angel ; Allen, Franklin. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:176:y:2025:i:c:s0378426625000561.

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2025Patents, trade secrets and performance aspirations in family firms. (2025). Hussinger, Katrin ; Issah, Wunnam Basit. In: Journal of Business Research. RePEc:eee:jbrese:v:196:y:2025:i:c:s0148296325002528.

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2025The double-edged effects of the ESG rating on analyst forecast performance. (2025). Wang, Tongyu ; Li, Yue ; Sha, Yifan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025007105.

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2025Forecasting of Inflation Based on Univariate and Multivariate Time Series Models: An Empirical Application. (2025). Khan, Faridoon ; Rodrigues, Paulo Canas ; Alharbi, Abdulmajeed Atiah ; Iftikhar, Hasnain ; Allohibi, Jeza. In: Mathematics. RePEc:gam:jmathe:v:13:y:2025:i:7:p:1121-:d:1623158.

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2025Does Tax Competition Among Local Governments Improve the Green Economic Efficiency in the Yellow River Basin?. (2025). Sun, Xiao ; Wang, Yihan. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:11:p:5165-:d:1671789.

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2025Can Vertical Mergers and Acquisitions of Renewable Energy Enterprises Enhance Supply Chain Resilience?—Empirical Verification Based on Multi-Period Difference-in-Differences Model. (2025). Guo, Qiming ; Liu, Qing ; Wu, Yiding. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:7:p:3211-:d:1627963.

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2025Transfer Pricing and Investment – How OECD Transfer Pricing Rules Affect Investment Decisions. (2025). Schjelderup, Guttorm ; Schindler, Dirk ; Bo, Sren. In: Discussion Papers. RePEc:hhs:nhhfms:2025_018.

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2025Patents, trade secrets and performance aspirations in family firms. (2025). Hussinger, Katrin ; Wunnam, Issah. In: DEM Discussion Paper Series. RePEc:luc:wpaper:25-11.

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2025A novel hybrid framework for forecasting stock indices based on the nonlinear time series models. (2025). Rodrigues, Paulo Canas ; Lpez-Gonzales, Javier Linkolk ; Iftikhar, Hasnain ; Khan, Faridoon ; Torres, Elas A. In: Computational Statistics. RePEc:spr:compst:v:40:y:2025:i:8:d:10.1007_s00180-025-01614-5.

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2025CFO narcissism and the power of persuasion over analysts: a mixed-methods approach. (2025). Wang, Sean ; Seybert, Nick ; Piorkowski, Mark ; Ham, Charles. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09902-7.

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2025Popper’s probability calculus and the decline of scientific disruptiveness. (2025). Bornmann, Lutz ; Funk, Russell J. In: Scientometrics. RePEc:spr:scient:v:130:y:2025:i:8:d:10.1007_s11192-025-05404-0.

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2025Patents, trade secrets and performance aspirations in family firms. (2025). Hussinger, Katrin ; Issah, Wunnam Basit. In: ZEW Discussion Papers. RePEc:zbw:zewdip:319899.

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Recent citations received in 2024

YearCiting document
2024Infinite-mean models in risk management: Discussions and recent advances. (2024). Chen, Yuyu ; Wang, Ruodu. In: Papers. RePEc:arx:papers:2408.08678.

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2024Can existing corporate finance theories explain security offerings during the COVID-19 pandemic?. (2024). Veld, Chris ; Shemesh, Joshua ; Dutordoir, Marie ; Wang, Qing. In: Journal of Empirical Finance. RePEc:eee:empfin:v:79:y:2024:i:c:s0927539824000926.

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2024Information centralization and stock price crash risk: Cross-country evidence. (2024). Yang, Shijie ; Li, Donghui ; Gao, Xin ; Dong, Wenyi. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005179.

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2024Bank deregulation and corporate social responsibility. (2024). Zhou, Yue ; Wu, Qiang ; Liu, Frank Hong. In: Journal of Financial Stability. RePEc:eee:finsta:v:74:y:2024:i:c:s1572308924000986.

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2024Labor supply and M&A in the audit market. (2024). Abramova, Inna. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:1:s0165410124000302.

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2024Financial statements not required. (2024). Sutherland, Andrew ; Minnis, Michael ; Vetter, Felix W. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:2:s0165410124000624.

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2024R&D Expenditures and Analysts’ Earnings Forecasts. (2024). Elkemali, Taoufik. In: Forecasting. RePEc:gam:jforec:v:6:y:2024:i:3:p:29-549:d:1430640.

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Recent citations received in 2023

YearCiting document
2023Company Similarity using Large Language Models. (2023). Pasquali, Stefano ; Bhagat, Snigdha ; Vamvourellis, Dimitrios ; Desai, Dhruv ; Mehta, Dhagash. In: Papers. RePEc:arx:papers:2308.08031.

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2023Firm‐Level Climate Change Exposure. (2023). Vilkov, Grigory ; Sautner, Zacharias ; Zhang, Ruishen ; van Lent, Laurence. In: Journal of Finance. RePEc:bla:jfinan:v:78:y:2023:i:3:p:1449-1498.

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2023Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data. (2023). Choi, Jung Ho ; Gipper, Brandon ; Malik, Sara. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:4:p:1109-1158.

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2023Socially responsible local firms and stock market participation: Evidence from the U.S. household survey. (2023). Yu, LI ; Tsang, Albert. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:40:y:2023:i:c:s2214635023000680.

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2023Women directors and E&S performance: Evidence from board gender quotas. (2023). Ginglinger, Edith ; Raskopf, Caroline. In: Journal of Corporate Finance. RePEc:eee:corfin:v:83:y:2023:i:c:s0929119923001451.

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2023China stock market liberalization and company ESG performance: The mediating effect of investor attention. (2023). Yin, Zhichao ; Li, Xinqi ; Si, Dengkui. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:1396-1414.

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2023Carbon emissions, carbon disclosure and organizational performance. (2023). Liu, Yang Stephanie ; Zhou, Xiaoyan ; Kakabadse, Nada ; Yang, Jessica Hong. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003629.

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2023Equity incentives and ESG performance: Evidence from China. (2023). Zeng, Yongliang ; Zhu, Yiwen ; Zhao, Xiangfang. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323009649.

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2023Does stock market rescue affect investment efficiency in the real sector?. (2023). Li, Zhisheng ; Ni, Xiaoran ; Jin, Ling ; Lu, Lei. In: Journal of Financial Markets. RePEc:eee:finmar:v:65:y:2023:i:c:s1386418123000575.

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2023Not just for investors: The role of earnings announcements in guiding job seekers. (2023). Choi, Jung Ho ; Malik, Sara. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410123000125.

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2023Institutional investors, climate disclosure, and carbon emissions. (2023). Cohen, Shira ; Kadach, Igor ; Ormazabal, Gaizka. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000642.

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2023Prudential regulation and bank performance: Evidence from China. (2023). Wu, Yifan ; Wang, Yifan ; Xing, Xueyan ; He, Dongwei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002524.

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2023The pre-IPO dividend and IPO underpricing: Evidence from China. (2023). Huang, Yong ; Cheng, Ruonan ; Wang, Jiaxin ; Yan, Chao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002664.

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2023Current Expected Credit Losses (CECL) Standard and Banks Information Production. (2023). Kim, Seil ; Li, Rongchen ; Kleymenova, Anya V. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2023-63.

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2023Director Expertise and Corporate Sustainability*. (2023). Iliev, Peter ; Roth, Lukas. In: Review of Finance. RePEc:oup:revfin:v:27:y:2023:i:6:p:2085-2123..

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2023Recent trends in the digitalization of finance and accounting. (2023). Knetsch, Andreas ; Breuer, Wolfgang. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:9:d:10.1007_s11573-023-01181-5.

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2023Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability. (2023). Li, Laura Yue ; Chen, Ciao-Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09797-2.

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2023Audit mandates, audit firms, and auditors. (2023). Breuer, Matthias ; Vetter, Felix ; Le, Anthony. In: Working Papers. RePEc:zbw:cbscwp:333.

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2023Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics. (2023). Olbert, Marcel ; Spengel, Christoph ; Weck, Stefan. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23036.

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Recent citations received in 2022

YearCiting document
2022Presidential Address: Corporate Finance and Reality. (2022). Graham, John R. In: Journal of Finance. RePEc:bla:jfinan:v:77:y:2022:i:4:p:1975-2049.

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2022The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers. (2022). Wang, Sean ; Guggenmos, Ryan D ; Rennekamp, Kristina ; Rupar, Kathy. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:5:p:1915-1945.

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2022Does soft information in expert ratings curb information asymmetry? Evidence from crowdfunding and early transaction phases of Initial Coin offerings. (2022). Wang, Tong ; Zhao, Sheng ; Zhou, Mengqiu. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001330.

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2022Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments. (2022). Kepler, John D ; Samuels, Delphine ; Taylor, Daniel ; Armstrong, Christopher. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000441.

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2022The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage. (2022). Fiechter, Peter ; Lehmann, Nico ; Hitz, Jorg-Markus ; Darendeli, Alper. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000489.

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2022The past, present, and future of China-related accounting research. (2022). Cheng, Qiang ; Hail, Luzi ; Yu, Gwen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000672.

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2022How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market. (2022). Olbert, Marcel ; Kim, Jinhwan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000684.

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2022A topic modelling analysis of white papers in security token offerings: Which topic matters for funding?. (2022). Bongini, Paola ; Rossolini, Monica ; Osborne, Francesco ; Pedrazzoli, Alessia. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:184:y:2022:i:c:s0040162522005261.

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2022Accessibility of high-speed rail (HSR) stations and HSR–air competition: Evidence from China. (2022). Wu, Shuping ; Han, Dan. In: Transportation Research Part A: Policy and Practice. RePEc:eee:transa:v:166:y:2022:i:c:p:262-284.

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2022Social Externalities of Bank Enforcement Actions: The Case of Minority Lending. (2022). Tomy, Rimmy ; Bushman, Robert M ; Kleymenova, Anya V. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2022-36.

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2022The Crowdfunding of Altruism. (2022). Mansouri, Sasan ; Momtaz, Paul P ; Kolbe, Maura ; Faust, Luisa. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:3:p:138-:d:771385.

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2022The Relationship between Audit Adjustments and Audit Quality in Iraq. (2022). Orfizadeh, Saleh ; Jebur, Mohammed Ibrahim ; Salehi, Mahdi ; Abbas, Ali Mohammed. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:8:p:330-:d:872542.

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2022Risk information - normal markets and the COVID-19 pandemic period. (2022). Srivastava, Pranjal ; Jacob, Joshy. In: IIMA Working Papers. RePEc:iim:iimawp:14686.

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2022Price Informativeness and FOMC Reversals. (2022). Fisher, Adlai ; Martineau, Charles ; Boguth, Oliver. In: SocArXiv. RePEc:osf:socarx:zurfk_v1.

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2022Machine learning methods in finance: Recent applications and prospects. (2022). Wiegratz, Kevin ; Hoang, Daniel. In: Working Paper Series in Economics. RePEc:zbw:kitwps:158.

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