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  Updated February, 5 2013 465.484 documents processed, 11.198.332 references and 4.512.497 citations

 

  
 

Journal of Accounting Research / Blackwell Publishers

Raw citation data, Main indicators, Most cited papers , cites used to compute the impact factor (2011), Recent citations and documents published in this series in EconPapers.

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Raw data:
IF AIF DOC CIT D2Y C2Y SC(%) CiY II AII
19900.080000.04
19910.080000.04
19920.080000.04
19930.090000.05
19940.10000.05
19950.190000.07
19960.230000.1
19970.290000.1
19980.290000.11
19990.340000.15
20000.430000.17
20010.450000.17
20020.46574340010.020.21
20030.230.48342505713050.150.21
20040.460.55322329142020.060.23
20050.470.5725150663100.24
20060.580.54342035733050.150.22
20070.560.48361305933030.080.19
20080.760.54317170530190.440.22
20090.770.5140687961080.20.21
20100.670.4634298356070.210.17
20110.570.643957442010.030.26
 
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
DOC: Number of documents published in year y
CIT: Number of citations to the series in 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
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

 

Main indicators

Most cited documents in this series:
YearTitleCited
2004What Determines Corporate Transparency?
RePEc:bla:joares:v:42:y:2004:i:2:p:207-252 [Citation Analysis]		77
2002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility
RePEc:bla:joares:v:40:y:2002:i:3:p:613-630 [Citation Analysis]		73
2002Errors in Estimating Accruals: Implications for Empirical Research
RePEc:bla:joares:v:40:y:2002:i:1:p:105-134 [Citation Analysis]		65
2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
RePEc:bla:joares:v:44:y:2006:i:3:p:485-531 [Citation Analysis]		59
2002A Re-examination of Disclosure Level and the Expected Cost of Equity Capital
RePEc:bla:joares:v:40:y:2002:i:1:p:21-40 [Citation Analysis]		49
2008Marking-to-Market: Panacea or Pandoras Box?
RePEc:bla:joares:v:46:y:2008:i:2:p:435-460 [Citation Analysis]		42
2003Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?
RePEc:bla:joares:v:41:y:2003:i:5:p:797-836 [Citation Analysis]		37
2007Accounting Information, Disclosure, and the Cost of Capital
RePEc:bla:joares:v:45:y:2007:i:2:p:385-420 [Citation Analysis]		36
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142 [Citation Analysis]		34
2003How Representative Are Firms That Are Cross-Listed in the United States? An Analysis of Accounting Quality
RePEc:bla:joares:v:41:y:2003:i:2:p:363-386 [Citation Analysis]		33
2008International Accounting Standards and Accounting Quality
RePEc:bla:joares:v:46:y:2008:i:3:p:467-498 [Citation Analysis]		32
2006Founding Family Ownership and Earnings Quality
RePEc:bla:joares:v:44:y:2006:i:3:p:619-656 [Citation Analysis]		28
2003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?
RePEc:bla:joares:v:41:y:2003:i:2:p:317-345 [Citation Analysis]		28
2002Earnings Performance and Discretionary Disclosure
RePEc:bla:joares:v:40:y:2002:i:1:p:173-204 [Citation Analysis]		28
2002Large-Sample Evidence on the Debt Covenant Hypothesis
RePEc:bla:joares:v:40:y:2002:i:4:p:1091-1123 [Citation Analysis]		25
2003IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germanys New Market
RePEc:bla:joares:v:41:y:2003:i:3:p:445-472 [Citation Analysis]		24
2002Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?
RePEc:bla:joares:v:40:y:2002:i:3:p:797-808 [Citation Analysis]		24
2004Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover
RePEc:bla:joares:v:42:y:2004:i:2:p:269-312 [Citation Analysis]		23
2002Equity Valuation Using Multiples
RePEc:bla:joares:v:40:y:2002:i:1:p:135-172 [Citation Analysis]		22
2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
RePEc:bla:joares:v:43:y:2005:i:2:p:153-193 [Citation Analysis]		22
2004Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least?
RePEc:bla:joares:v:42:y:2004:i:3:p:589-623 [Citation Analysis]		22
2005Analyst Impartiality and Investment Banking Relationships
RePEc:bla:joares:v:43:y:2005:i:4:p:623-650 [Citation Analysis]		22
2004Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions
RePEc:bla:joares:v:42:y:2004:i:2:p:423-462 [Citation Analysis]		21
2003Evidence on the Joint Determination of Audit and Non-Audit Fees
RePEc:bla:joares:v:41:y:2003:i:4:p:721-744 [Citation Analysis]		20
2004Accounting Choice, Home Bias, and U.S. Investment in Non-U.S. Firms
RePEc:bla:joares:v:42:y:2004:i:5:p:795-841 [Citation Analysis]		20
2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
RePEc:bla:joares:v:44:y:2006:i:2:p:207-242 [Citation Analysis]		20
2003The Role of Supplementary Statements with Management Earnings Forecasts
RePEc:bla:joares:v:41:y:2003:i:5:p:867-890 [Citation Analysis]		19
2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
RePEc:bla:joares:v:43:y:2005:i:2:p:291-334 [Citation Analysis]		19
2002Shredded Reputation: The Cost of Audit Failure
RePEc:bla:joares:v:40:y:2002:i:4:p:1221-1245 [Citation Analysis]		18
2008Managerial Ownership and Accounting Conservatism
RePEc:bla:joares:v:46:y:2008:i:1:p:101-135 [Citation Analysis]		17
2005Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto
RePEc:bla:joares:v:43:y:2005:i:4:p:557-592 [Citation Analysis]		16
2003The Impact of SFAS No. 131 on Information and Monitoring
RePEc:bla:joares:v:41:y:2003:i:2:p:163-223 [Citation Analysis]		16
2004Disclosure Practices of Foreign Companies Interacting with U.S. Markets
RePEc:bla:joares:v:42:y:2004:i:2:p:475-508 [Citation Analysis]		16
2004Why Do Managers Explain Their Earnings Forecasts?
RePEc:bla:joares:v:42:y:2004:i:1:p:1-29 [Citation Analysis]		15
2002Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment
RePEc:bla:joares:v:40:y:2002:i:3:p:657-676 [Citation Analysis]		15
2002Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
RePEc:bla:joares:v:40:y:2002:i:4:p:1247-1274 [Citation Analysis]		15
2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts
RePEc:bla:joares:v:43:y:2005:i:3:p:343-376 [Citation Analysis]		15
2006Is There a Link between Executive Equity Incentives and Accounting Fraud?
RePEc:bla:joares:v:44:y:2006:i:1:p:113-143 [Citation Analysis]		15
2009Financial Globalization, Governance, and the Evolution of the Home Bias
RePEc:bla:joares:v:47:y:2009:i:2:p:597-635 [Citation Analysis]		15
2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis
RePEc:bla:joares:v:43:y:2005:i:3:p:453-486 [Citation Analysis]		14
2005Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia
RePEc:bla:joares:v:43:y:2005:i:1:p:35-72 [Citation Analysis]		14
2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
RePEc:bla:joares:v:40:y:2002:i:1:p:41-66 [Citation Analysis]		14
2007IPO Failure Risk
RePEc:bla:joares:v:45:y:2007:i:2:p:333-371 [Citation Analysis]		14
2002The Association Between Activity-Based Costing and Manufacturing Performance
RePEc:bla:joares:v:40:y:2002:i:3:p:711-726 [Citation Analysis]		13
2006Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
RePEc:bla:joares:v:44:y:2006:i:2:p:257-288 [Citation Analysis]		12
2003Capital Gains Taxes and Equity Trading: Empirical Evidence
RePEc:bla:joares:v:41:y:2003:i:4:p:611-651 [Citation Analysis]		12
2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
RePEc:bla:joares:v:42:y:2004:i:4:p:755-793 [Citation Analysis]		12
2007The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
RePEc:bla:joares:v:45:y:2007:i:5:p:1017-1053 [Citation Analysis]		12
2002Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices
RePEc:bla:joares:v:40:y:2002:i:3:p:727-759 [Citation Analysis]		11
2005Earnings Quality, Insider Trading, and Cost of Capital
RePEc:bla:joares:v:43:y:2005:i:5:p:651-673 [Citation Analysis]		11

Citing documents used to compute impact factor 42:
YearTitleSee
2011Do Lenders Value Corporate Social Responsibility? Evidence from China
RePEc:kap:jbuset:v:104:y:2011:i:2:p:197-206		[Citation Analysis]
2011Market reactions to Australian boutique resource investor presentations
RePEc:eee:jrpoli:v:36:y:2011:i:4:p:330-338		[Citation Analysis]
2011Covariances versus Characteristics in General Equilibrium
RePEc:nbr:nberwo:17285		[Citation Analysis]
2011Covariances versus Characteristics in General Equilibrium
RePEc:ecl:ohidic:2011-15		[Citation Analysis]
2011Real investment and risk dynamics
RePEc:eee:jfinec:v:101:y:2011:i:1:p:182-205		[Citation Analysis]
2011Corporate governance when founders are directors
RePEc:eee:jfinec:v:102:y:2011:i:2:p:454-469		[Citation Analysis]
2011Stock Price Response to Earnings Announcements: Evidence from the Nigerian Stock Market
RePEc:pra:mprapa:33931		[Citation Analysis]
2011The role of corporate governance in the write-off decision
RePEc:eee:revfin:v:20:y:2011:i:4:p:130-145		[Citation Analysis]
2011La presse en tant que mécanisme de gouvernance disciplinaire
RePEc:dij:revfcs:v:14:y:2011:i:q4:p:21-66.		[Citation Analysis]
2011MOBILE CORPORATE GOVERNANCE: A MODEL PROPOSAL FOR MODERN CORPORATE GOVERNANCE AND INVESTOR RELATIONS
RePEc:boz:journl:v:25:y:2011:i:1:p:171-200		[Citation Analysis]
2011Why ‘Democracy’ anD ‘Drifter’ firms can have abnormal returns: the Joint importance of corporate Governance anD abnormal accruals in separatinG Winners from losers
RePEc:boz:journl:v:25:y:2011:i:1:p:3-55		[Citation Analysis]
2011Do hedge funds trade on private information? Evidence from syndicated lending and short-selling
RePEc:eee:jfinec:v:99:y:2011:i:3:p:477-499		[Citation Analysis]
2011Why do CFOs become involved in material accounting manipulations?
RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:21-36		[Citation Analysis]
2011The effect of cash flow forecasts on accrual quality and benchmark beating
RePEc:eee:jaecon:v:51:y:2011:i:3:p:219-239		[Citation Analysis]
2011Research for sale: Determinants and consequences of paid-for analyst research
RePEc:eee:jfinec:v:100:y:2011:i:1:p:182-200		[Citation Analysis]
2011CFOs versus CEOs: Equity incentives and crashes
RePEc:eee:jfinec:v:101:y:2011:i:3:p:713-730		[Citation Analysis]
2011Are analysts misleading investors? The case of goingconcern opinions
RePEc:cfe:wpcefa:2011_22		[Citation Analysis]
2011Effects of prior voluntary disclosure on earnings announcements in an environment with low information and regulation
RePEc:eee:pacfin:v:19:y:2011:i:3:p:308-329		[Citation Analysis]
2011The effect of the Sarbanes-Oxley Act on innovation
RePEc:pra:mprapa:28072		[Citation Analysis]
2011The effect of SOX on small auditor exits and audit quality
RePEc:eee:jaecon:v:52:y:2011:i:1:p:21-40		[Citation Analysis]
2011Is Regulation Essential to Stock Market Development? Going Public in London and Berlin, 1900-1913
RePEc:wso:wpaper:10		[Citation Analysis]
2011The design of licensing contracts: Chemicals, Pharmaceuticals, and Electrical Engineering in Imperial Germany
RePEc:wso:wpaper:11		[Citation Analysis]
2011Regulating Systemic Risk through Transparency: Tradeoffs in Making Data Public
RePEc:nbr:nberch:12508		[Citation Analysis]
2011Regulating Systemic Risk through Transparency: Tradeoffs in Making Data Public
RePEc:nbr:nberwo:17664		[Citation Analysis]
2011Bankers compensation and fair value accounting
RePEc:eee:corfin:v:17:y:2011:i:4:p:1096-1115		[Citation Analysis]
2011Financial reporting, tax, and real decisions: toward a unifying framework
RePEc:kap:itaxpf:v:18:y:2011:i:4:p:461-494		[Citation Analysis]
2011Why do CFOs become involved in material accounting manipulations?
RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:21-36		[Citation Analysis]
2011Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK
RePEc:hal:journl:halshs-00658734		[Citation Analysis]
2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
RePEc:eee:jaecon:v:51:y:2011:i:3:p:240-258		[Citation Analysis]
2011Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options
RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:77-94		[Citation Analysis]
2011Australia’s equity home bias and real exchange rate volatility
RePEc:kap:rqfnac:v:37:y:2011:i:2:p:223-244		[Citation Analysis]
2011The Value of Clean Hands: How to Appeal to International Equity Investors
RePEc:hub:wpecon:201126		[Citation Analysis]
2011Governance, monitoring and foreign investment in Chinese companies
RePEc:eee:ememar:v:12:y:2011:i:2:p:171-188		[Citation Analysis]
2011Does corporate governance risk at home affect investment choices abroad?
RePEc:eee:inecon:v:85:y:2011:i:1:p:25-41		[Citation Analysis]
2011Home country bias: Does domestic experience help investors enter foreign markets?
RePEc:eee:jbfina:v:35:y:2011:i:9:p:2330-2340		[Citation Analysis]
2011Domestic and foreign country bias in international equity portfolios
RePEc:eee:mulfin:v:21:y:2011:i:5:p:301-329		[Citation Analysis]
2011Consistency in meeting or beating earnings expectations and management earnings forecasts
RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:37-57		[Citation Analysis]
2011Corporate tax avoidance and stock price crash risk: Firm-level analysis
RePEc:eee:jfinec:v:100:y:2011:i:3:p:639-662		[Citation Analysis]
2011CEO ownership, external governance, and risk-taking
RePEc:eee:jfinec:v:102:y:2011:i:2:p:272-292		[Citation Analysis]
2011Who benefited from the disclosure mandates of the 1964 Securities Acts Amendments?
RePEc:eee:corfin:v:17:y:2011:i:4:p:1047-1063		[Citation Analysis]
2011Why can managers time the market in issuing new equity? The global evidence
RePEc:eee:mulfin:v:21:y:2011:i:3:p:151-164		[Citation Analysis]
2011Analyst recommendations and corporate governance in emerging markets
RePEc:eme:ijaipp:v:19:y:2011:i:1:p:34-52		[Citation Analysis]

Cites in year: CiY

Recent citations received in: 2011

YearTitleSee
2011Some Thoughts on Accounting Research in Japanese Settings
RePEc:kob:tjrevi:dec2011:v:1:p:131-133		[Citation Analysis]

Recent citations received in: 2010

YearTitleSee
2010A review of tax research
RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178		[Citation Analysis]
2010The role of information and financial reporting in corporate governance and debt contracting
RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234		[Citation Analysis]
2010Implications for GAAP from an analysis of positive research in accounting
RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:246-286		[Citation Analysis]
2010Understanding earnings quality: A review of the proxies, their determinants and their consequences
RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401		[Citation Analysis]
2010Accounting anomalies and fundamental analysis: A review of recent research advances
RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:410-454		[Citation Analysis]
2010Accounting anomalies and fundamental analysis: An alternative view
RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:455-466		[Citation Analysis]
2010Does q-theory with investment frictions explain anomalies in the cross section of returns?
RePEc:eee:jfinec:v:98:y:2010:i:2:p:297-314		[Citation Analysis]

Recent citations received in: 2009

YearTitleSee
2009The Future of Securities Regulation
RePEc:cpr:ceprdp:7110		[Citation Analysis]
2009Who Are You Calling Irrational? Marginal Costs, Variable Costs, and the Pricing Practices of Firms
RePEc:doj:eagpap:200903		[Citation Analysis]
2009The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices
RePEc:eee:aosoci:v:34:y:2009:i:6-7:p:835-848		[Citation Analysis]
2009Optimal impairment rules
RePEc:eee:jaecon:v:48:y:2009:i:1:p:2-16		[Citation Analysis]
2009Earnings guidance and market uncertainty
RePEc:eee:jaecon:v:48:y:2009:i:1:p:90-109		[Citation Analysis]
2009Internal control and management guidance
RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:190-209		[Citation Analysis]
2009Sell on the news: Differences of opinion, short-sales constraints, and returns around earnings announcements
RePEc:eee:jfinec:v:92:y:2009:i:3:p:376-399		[Citation Analysis]
2009The Psychological Attraction Approach to Accounting and Disclosure Policy
RePEc:pra:mprapa:14046		[Citation Analysis]

Recent citations received in: 2008

YearTitleSee
2008FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES
RePEc:alu:journl:v:1:y:2008:i:10:p:2		[Citation Analysis]
2008An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states
RePEc:eee:accoun:v:43:y:2008:i:4:p:425-447		[Citation Analysis]
2008Mark-to-market accounting and liquidity pricing
RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:358-378		[Citation Analysis]
2008Do accounting measurement regimes matter? A discussion of mark-to-market accounting and liquidity pricing
RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:379-387		[Citation Analysis]
2008Managerial legal liability coverage and earnings conservatism
RePEc:eee:jaecon:v:46:y:2008:i:1:p:135-153		[Citation Analysis]
2008The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market
RePEc:eee:jaecon:v:46:y:2008:i:2-3:p:240-260		[Citation Analysis]
2008Risk and liquidity in a system context
RePEc:eee:jfinin:v:17:y:2008:i:3:p:315-329		[Citation Analysis]
2008Liquidity and leverage
RePEc:fip:fednsr:328		[Citation Analysis]
2008Financial intermediaries, financial stability, and monetary policy
RePEc:fip:fednsr:346		[Citation Analysis]
2008Open-End Real Estate Funds in Germany - Genesis and Crisis
RePEc:fra:franaf:165		[Citation Analysis]
2008Market Reaction to the Adoption of IFRS in Europe
RePEc:hbs:wpaper:09-032		[Citation Analysis]
2008Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry
RePEc:hbs:wpaper:09-033		[Citation Analysis]
2008The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements
RePEc:hhs:nhhfms:2008_021		[Citation Analysis]
2008Hiring Cheerleaders: Board Appointments of Independent Directors
RePEc:nbr:nberwo:14232		[Citation Analysis]
2008Why Do Foreign Firms Leave U.S. Equity Markets?
RePEc:nbr:nberwo:14245		[Citation Analysis]
2008The introduction of international financial reporting standards in the European Union: an interim report.
RePEc:ner:maastr:urn:nbn:nl:ui:27-18527		[Citation Analysis]
2008Disclosure Quality, Cost of Capital, and Investors’ Welfare
RePEc:pra:mprapa:9478		[Citation Analysis]
2008Promotion Tournaments in Market Equilibrium
RePEc:qed:wpaper:1193		[Citation Analysis]
2008Crash 2008
RePEc:rpo:ripoec:v:98:y:2008:i:1:p:3-37		[Citation Analysis]

Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

Source data used to compute the impact factor of RePEc series.
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