Citation analysis for Journal of Accounting Research / Wiley Blackwell

Citation Profile [Updated: 2023-11-03 08:28:08]

5 Years H Index

123

Impact Factor (IF)

1.81

5 Years IF

2.49

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
1963			0		16	16	0		0
1964			0		19	35	0		0
1965			0		22	57	0	1	0							1
1966			0		48	105	0	1	0
1967			0		23	128	0		0
1968			0		43	171	0	1	0
1969			0		29	200	0		0
1970			0		27	227	0		0
1971			0		32	259	0	1	0
1972			0		36	295	0	1	0
1973			0		41	336	0	2	0
1974			0		33	369	0	3	0
1975			0		26	395	0	2	0
1976			0		35	430	0	2	0
1977			0		28	458	0	6	0
1978			0		45	503	0	2	0
1979			0		34	537	0	11	0							2
1980			0		59	596	0	3	0
1981			0		54	650	0	8	0
1982			0		68	718	0	19	0
1983			0		45	763	0	4	0
1984			0		59	822	0	18	0
1985			0		71	893	0	38	0							1
1986			0		42	935	0	85	0							1
1987			0		24	959	0	87	0							1
1988			0		17	976	0	122	0
1989			0		31	1007	0	167	0							1
1990	0.17	0.11	0.16	0.15	35	1042	1006	166	166	48	8	185	28		0	2	0.06	0.05
1991	0.14	0.1	0.1	0.15	36	1078	2941	112	278	66	9	149	22		0	2	0.06	0.05
1992	0.11	0.11	0.13	0.12	30	1108	654	141	419	71	8	143	17		0		0	0.05
1993	0.12	0.13	0.15	0.18	27	1135	1365	169	588	66	8	149	27		0		0	0.06
1994	0.26	0.14	0.2	0.25	28	1163	1496	235	823	57	15	159	39		0	4	0.14	0.07
1995	0.24	0.22	0.24	0.31	34	1197	906	292	1115	55	13	156	48		0	4	0.12	0.1
1996	0.45	0.25	0.4	0.46	28	1225	1176	493	1608	62	28	155	71		0	4	0.14	0.12
1997	0.32	0.24	0.41	0.41	30	1255	1103	514	2122	62	20	147	60		0	5	0.17	0.11
1998	0.34	0.28	0.38	0.39	32	1287	1550	484	2606	58	20	147	57		0	1	0.03	0.13
1999	0.42	0.3	0.46	0.45	37	1324	1684	607	3214	62	26	152	69		0	6	0.16	0.15
2000	0.74	0.36	0.55	0.55	31	1355	2233	740	3956	69	51	161	89		0	7	0.23	0.16
2001	0.37	0.38	0.48	0.38	35	1390	1835	663	4620	68	25	158	60		0	1	0.03	0.17
2002	0.44	0.41	0.45	0.42	57	1447	3245	648	5269	66	29	165	70		0	4	0.07	0.21
2003	0.64	0.44	0.67	0.79	37	1484	1983	990	6260	92	59	192	152	117	11.8	16	0.43	0.22
2004	0.77	0.49	0.67	0.75	32	1516	1890	1015	7278	94	72	197	147	148	14.6	21	0.66	0.22
2005	0.7	0.5	0.77	0.86	27	1543	1696	1176	8467	69	48	192	165	18	1.5	11	0.41	0.23
2006	1.31	0.5	0.99	1.21	34	1577	2177	1551	10026	59	77	188	228	118	7.6	18	0.53	0.22
2007	1.28	0.46	1.07	1.27	36	1613	1703	1728	11759	61	78	187	237	163	9.4	12	0.33	0.2
2008	1.3	0.49	1.17	1.44	44	1657	2793	1937	13697	70	91	166	239	209	10.8	40	0.91	0.23
2009	1.3	0.47	1.2	1.34	40	1697	1829	2027	15727	80	104	173	232	146	7.2	35	0.88	0.24
2010	1.61	0.48	1.48	1.55	38	1735	1339	2573	18300	84	135	181	281	156	6.1	23	0.61	0.21
2011	1.35	0.52	1.32	1.56	39	1774	1255	2346	20646	78	105	192	300	214	9.1	11	0.28	0.24
2012	0.77	0.52	1.31	1.43	39	1813	1749	2381	23027	77	59	197	281	198	8.3	16	0.41	0.22
2013	1.28	0.56	1.56	1.6	39	1852	990	2888	25915	78	100	200	319	181	6.3	20	0.51	0.24
2014	1.29	0.55	1.77	1.44	36	1888	834	3339	29254	78	101	195	280	187	5.6	12	0.33	0.23
2015	1.09	0.55	1.79	1.45	27	1915	1036	3430	32687	75	82	191	276	186	5.4	17	0.63	0.23
2016	1.49	0.53	1.94	1.78	32	1947	1173	3784	36473	63	94	180	321	250	6.6	44	1.38	0.21
2017	2.54	0.54	2.06	2.27	32	1979	651	4070	40543	59	150	173	393	131	3.2	16	0.5	0.22
2018	2.72	0.56	2.26	2.28	34	2013	477	4550	45093	64	174	166	379	181	4	21	0.62	0.24
2019	1.5	0.58	2.03	2.17	31	2044	241	4144	49239	66	99	161	349	229	5.5	13	0.42	0.23
2020	1.88	0.7	2.58	3.37	30	2074	196	5352	54593	65	122	156	526	140	2.6	20	0.67	0.33
2021	1.69	0.87	2.55	3.08	40	2114	113	5394	59990	61	103	159	490	236	4.4	12	0.3	0.32
2022	1.81	1	2.34	2.49	43	2157	53	5041	65031	70	127	167	416	232	4.6	12	0.28	0.31

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

50 most cited documents in this series

#	Year	Title	Cited
1	1991	EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, JJ. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228. Full description at Econpapers \|\| Download paper	1605
2	1980	FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, JA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131. Full description at Econpapers \|\| Download paper	1179
3	1968	EMPIRICAL 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	1114
4	1966	FINANCIAL 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	738
5	2000	The 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	693
6	2008	International Accounting Standards and Accounting Quality. (2008). Barth, Mary E. ; Lang, Mark H. ; Landsman, Wayne R.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:467-498. Full description at Econpapers \|\| Download paper	561
7	1984	METHODOLOGICAL 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	560
8	2002	Estimating 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	546
9	1989	POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM. (1989). Thomas, JK ; Bernard, VL. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i::p:1-36. Full description at Econpapers \|\| Download paper	535
10	2007	Accounting 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	522
11	1994	WHY 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. Full description at Econpapers \|\| Download paper	507
12	2008	Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). Leuz, Christian ; Hail, Luzi ; Daske, Holger ; Verdi, Rodrigo . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142. Full description at Econpapers \|\| Download paper	507
13	2004	What Determines Corporate Transparency?. (2004). Piotroski, Joseph D. ; Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252. Full description at Econpapers \|\| Download paper	505
14	1993	CROSS-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. Full description at Econpapers \|\| Download paper	487
15	1968	INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92. Full description at Econpapers \|\| Download paper	482
16	2001	Toward an Implied Cost of Capital. (2001). Lee, Charles ; Charles, ; Gebhardt, William R ; Swaminathan, Bhaskaran . In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:135-176. Full description at Econpapers \|\| Download paper	452
17	2009	Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; KOTHARI, S. P. ; Shu, Susan . In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276. Full description at Econpapers \|\| Download paper	433
18	1980	THE 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	422
19	1976	CORPORATE 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. Full description at Econpapers \|\| Download paper	406
20	2006	International 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. Full description at Econpapers \|\| Download paper	403
21	2002	Errors 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. Full description at Econpapers \|\| Download paper	387
22	2000	Corporate 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. Full description at Econpapers \|\| Download paper	385
23	1985	DISCLOSURE 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	379
24	1966	FINANCIAL 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	374
25	1999	The 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. Full description at Econpapers \|\| Download paper	369
26	2016	Textual Analysis in Accounting and Finance: A Survey. (2016). McDonald, Bill ; Loughran, Tim . In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230. Full description at Econpapers \|\| Download paper	356
27	1999	Have 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. Full description at Econpapers \|\| Download paper	343
28	2016	The 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	311
29	2005	The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). AJINKYA, BIPIN ; BHOJRAJ, SANJEEV ; Sengupta, Partha. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376. Full description at Econpapers \|\| Download paper	297
30	2005	The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Karamanou, Irene ; Vafeas, Nikos. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486. Full description at Econpapers \|\| Download paper	286
31	2003	Does Greater FirmÃ¢â¬ÂSpecific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Morck, Randall ; Durnev, Artyom ; Yeung, Bernard ; Zarowin, Paul. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836. Full description at Econpapers \|\| Download paper	274
32	1991	TRADING 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. Full description at Econpapers \|\| Download paper	271
33	1991	PORTFOLIO CONSIDERATIONS IN VALUING EXECUTIVE-COMPENSATION. (1991). Larcker, DF ; Lambert, RA ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:1:p:129-149. Full description at Econpapers \|\| Download paper	262
34	2003	ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?. (2003). Lins, Karl ; Miller, Darius P. ; Lang, Mark H.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:317-345. Full description at Econpapers \|\| Download paper	260
35	2003	Disclosure 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. Full description at Econpapers \|\| Download paper	258
36	1999	On 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. Full description at Econpapers \|\| Download paper	258
37	1994	SHAREHOLDER LITIGATION AND CORPORATE DISCLOSURES. (1994). Philbrick, D ; Francis, J ; Schipper, K. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:2:p:137-164. Full description at Econpapers \|\| Download paper	255
38	1998	Are 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. Full description at Econpapers \|\| Download paper	248
39	2006	Founding Family Ownership and Earnings Quality. (2006). Wang, Dechun. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:619-656. Full description at Econpapers \|\| Download paper	243
40	1987	AN ANALYSIS OF THE USE OF ACCOUNTING AND MARKET MEASURES OF PERFORMANCE IN EXECUTIVE-COMPENSATION CONTRACTS. (1987). Larcker, DF ; Lambert, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:25:y:1987:i::p:85-129. Full description at Econpapers \|\| Download paper	243
41	2000	Value 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. Full description at Econpapers \|\| Download paper	243
42	1991	EARNINGS 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. Full description at Econpapers \|\| Download paper	242
43	2002	A ReÃ¢â¬Âexamination of Disclosure Level and the Expected Cost of Equity Capital. (2002). Botosan, Christine A.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:21-40. Full description at Econpapers \|\| Download paper	241
44	2000	Country-specific factors related to financial reporting and the value relevance of accounting data. (2000). Hwang, LS ; Ali, A. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i:1:p:1-21. Full description at Econpapers \|\| Download paper	240
45	1985	PREDISCLOSURE INFORMATION, FIRM CAPITALIZATION, AND SECURITY PRICE BEHAVIOR AROUND EARNINGS ANNOUNCEMENTS. (1985). Atiase, RK. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:21-36. Full description at Econpapers \|\| Download paper	239
46	2001	Analyst Coverage and Intangible Assets. (2001). Kasznik, Ron ; Barth, Mary E ; McNichols, Maureen F. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:1-34. Full description at Econpapers \|\| Download paper	237
47	2006	The 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	236
48	1995	MANAGING FINANCIAL REPORTS OF COMMERCIAL-BANKS - THE INFLUENCE OF TAXES, REGULATORY CAPITAL, AND EARNINGS. (1995). Chamberlain, SL ; Beatty, A ; Magliolo, J. In: Journal of Accounting Research. RePEc:bla:joares:v:33:y:1995:i:2:p:231-261. Full description at Econpapers \|\| Download paper	232
49	1989	ON THE USEFULNESS OF EARNINGS AND EARNINGS RESEARCH - LESSONS AND DIRECTIONS FROM 2 DECADES OF EMPIRICAL-RESEARCH. (1989). Lev, B. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i::p:153-192. Full description at Econpapers \|\| Download paper	227
50	2002	LargeÃ¢â¬âSample Evidence on the Debt Covenant Hypothesis. (2002). Dichev, Ilia D.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:4:p:1091-1123. Full description at Econpapers \|\| Download paper	222

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

#	Year	Title	Cited
1	1991	EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, JJ. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228. Full description at Econpapers \|\| Download paper	324
2	1980	FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, JA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131. Full description at Econpapers \|\| Download paper	215
3	2016	Textual Analysis in Accounting and Finance: A Survey. (2016). McDonald, Bill ; Loughran, Tim . In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230. Full description at Econpapers \|\| Download paper	208
4	1968	EMPIRICAL 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	177
5	2009	Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; KOTHARI, S. P. ; Shu, Susan . In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276. Full description at Econpapers \|\| Download paper	157
6	2016	The 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	136
7	1966	FINANCIAL 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	133
8	2007	Accounting 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	129
9	2002	Estimating 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	127
10	2000	The 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	114
11	1966	FINANCIAL 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	106
12	2015	Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms. (2015). Piotroski, Joseph D ; Zhang, Tianyu ; Wong, T J. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:405-459. Full description at Econpapers \|\| Download paper	102
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16	2006	The 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	94
17	1989	POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM. (1989). Thomas, JK ; Bernard, VL. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i::p:1-36. Full description at Econpapers \|\| Download paper	93
18	2000	Corporate 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. Full description at Econpapers \|\| Download paper	90
19	2006	International 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. Full description at Econpapers \|\| Download paper	89
20	2014	Political Connections and the Cost of Bank Loans. (2014). Ma, Yue ; Lin, Chen ; Houston, Joel F. ; Jiang, Liangliang . In: Journal of Accounting Research. RePEc:bla:joares:v:52:y:2014:i:1:p:193-243. Full description at Econpapers \|\| Download paper	86
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22	2012	Equity 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. Full description at Econpapers \|\| Download paper	81
23	1984	METHODOLOGICAL 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	81
24	2010	The Role of the Business Press as an Information Intermediary. (2010). Core, John E. ; BUSHEE, BRIAN J. ; Guay, Wayne ; SOPHIA J. W. HAMM, . In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:1-19. Full description at Econpapers \|\| Download paper	78
25	2008	Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). Leuz, Christian ; Hail, Luzi ; Daske, Holger ; Verdi, Rodrigo . In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142. Full description at Econpapers \|\| Download paper	77
26	2012	Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most. (2012). Lins, Karl ; Lang, Mark ; Maffett, Mark. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:729-774. Full description at Econpapers \|\| Download paper	77
27	1980	THE 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	76
28	1994	WHY 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. Full description at Econpapers \|\| Download paper	76
29	1968	INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92. Full description at Econpapers \|\| Download paper	74
30	2017	Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance. (2017). Zhang, Hao ; HASAN, IFTEKHAR ; Wu, Qiang ; Hoi, Chun-Keung. In: Journal of Accounting Research. RePEc:bla:joares:v:55:y:2017:i:3:p:629-668. Full description at Econpapers \|\| Download paper	70
31	2012	Investor Information Demand: Evidence from Google Searches Around Earnings Announcements. (2012). Thornock, Jacob R. ; ROULSTONE, DARREN T. ; Drake, Michael S.. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:4:p:1001-1040. Full description at Econpapers \|\| Download paper	68
32	2003	Are Selling, General, and Administrative Costs Sticky?. (2003). Anderson, Mark C. ; Janakiraman, Surya N. ; Banker, Rajiv D.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:1:p:47-63. Full description at Econpapers \|\| Download paper	63
33	2005	The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). AJINKYA, BIPIN ; BHOJRAJ, SANJEEV ; Sengupta, Partha. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376. Full description at Econpapers \|\| Download paper	63
34	2013	Managerial 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. Full description at Econpapers \|\| Download paper	62
35	2010	The Information Content of ForwardÃ¢â¬ÂLooking Statements in Corporate FilingsÃ¢â¬âA NaÃÂ¯ve Bayesian Machine Learning Approach. (2010). li, feng. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:5:p:1049-1102. Full description at Econpapers \|\| Download paper	62
36	2018	Incorrect Inferences When Using Residuals as Dependent Variables. (2018). Hribar, Paul ; Chen, Wei ; Melessa, Samuel. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:3:p:751-796. Full description at Econpapers \|\| Download paper	62
37	2003	Does Greater FirmÃ¢â¬ÂSpecific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Morck, Randall ; Durnev, Artyom ; Yeung, Bernard ; Zarowin, Paul. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836. Full description at Econpapers \|\| Download paper	61
38	2000	Value 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. Full description at Econpapers \|\| Download paper	59
39	2006	Comparing the Post-Earnings Announcement Drift for Surprises Calculated from Analyst and Time Series Forecasts. (2006). Livnat, Joshua ; Mendenhall, Richard R.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:1:p:177-205. Full description at Econpapers \|\| Download paper	59
40	2011	The Benefits of Financial Statement Comparability. (2011). Verdi, Rodrigo S. ; DE FRANCO, GUS ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:49:y:2011:i:4:p:895-931. Full description at Econpapers \|\| Download paper	58
41	2017	Does 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. Full description at Econpapers \|\| Download paper	56
42	2005	The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Karamanou, Irene ; Vafeas, Nikos. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486. Full description at Econpapers \|\| Download paper	55
43	2001	Analyst Coverage and Intangible Assets. (2001). Kasznik, Ron ; Barth, Mary E ; McNichols, Maureen F. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:1-34. Full description at Econpapers \|\| Download paper	54
44	2009	Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms Tax Rates. (2009). Dyreng, Scott D. ; Lindsey, Bradley P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:5:p:1283-1316. Full description at Econpapers \|\| Download paper	53
45	2011	The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms. (2011). Minnis, Michael. In: Journal of Accounting Research. RePEc:bla:joares:v:49:y:2011:i:2:p:457-506. Full description at Econpapers \|\| Download paper	52
46	2010	Chief Executive Officer Equity Incentives and Accounting Irregularities. (2010). Armstrong, Christopher S. ; Jagolinzer, Alan D. ; Larcker, David F.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:2:p:225-271. Full description at Econpapers \|\| Download paper	52
47	1993	CROSS-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. Full description at Econpapers \|\| Download paper	50
48	2002	Errors 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. Full description at Econpapers \|\| Download paper	49
49	2003	ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?. (2003). Lins, Karl ; Miller, Darius P. ; Lang, Mark H.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:317-345. Full description at Econpapers \|\| Download paper	49
50	2008	Voluntary Disclosure, Earnings Quality, and Cost of Capital. (2008). Francis, Jennifer ; Nanda, Dhananjay ; Olsson, Per. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:1:p:53-99. Full description at Econpapers \|\| Download paper	49

Citing documents used to compute impact factor: 127

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2022	The effect of geographic proximity on corporate tax avoidance: Evidence from China. (2022). Wu, Zhijuan ; Wang, Junjie ; Liu, Siyi ; Chen, Hanwen. In: Journal of Corporate Finance. RePEc:eee:corfin:v:72:y:2022:i:c:s0929119921002534. Full description at Econpapers \|\| Download paper
2022	Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK. (2022). le Guern, Segal ; Bomare, Jeanne. In: Working Papers. RePEc:hal:wpaper:hal-03811306. Full description at Econpapers \|\| Download paper
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2022	So close and yet so far: the ability of mandatory disclosure rules to crack down on offshore tax evasion. (2022). Muddasani, Rohit Reddy ; Mardan, Mohammed ; Casi, Elisa. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2022-116. Full description at Econpapers \|\| Download paper
2022	Redistribution in a Globalized World. (2022). Agrawal, David ; Foremny, Dirk. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10106. Full description at Econpapers \|\| Download paper
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2022	The dynamics of concealment. (2022). Varas, Felipe ; Terry, Stephen J ; Marinovic, Ivan ; Bertomeu, Jeremy. In: Journal of Financial Economics. RePEc:eee:jfinec:v:143:y:2022:i:1:p:227-246. Full description at Econpapers \|\| Download paper
2022	COVID-19 profit warnings: Delivering bad news in a time of crisis. (2022). Brennan, Niamh ; Power, Sean Bradley ; Edgar, Victoria C. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:2:s0890838921000809. Full description at Econpapers \|\| Download paper
2022	Company visits and mutual fund performance: new evidence on managerial skills. (2022). Wang, Wenjun ; Li, Yanan. In: Journal of Asset Management. RePEc:pal:assmgt:v:23:y:2022:i:6:d:10.1057_s41260-022-00273-1. Full description at Econpapers \|\| Download paper
2022	Disagreement about fundamentals: measurement and consequences. (2022). Fischer, Paul ; Kim, Chongho ; Zhou, Frank. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:4:d:10.1007_s11142-021-09627-3. Full description at Econpapers \|\| Download paper
2022	Failure of unravelling theory? A natural field experiment on voluntary quality disclosure. (2022). Zhou, Minghai ; Lane, Tom. In: Discussion Papers. RePEc:not:notcdx:2022-17. Full description at Econpapers \|\| Download paper
2022	Model-Free Reinforcement Learning for Asset Allocation. (2022). Mbaka, Timothy ; Kamashazi, Peruth ; Ajiboye, Eniola ; Oshingbesan, Adebayo. In: Papers. RePEc:arx:papers:2209.10458. Full description at Econpapers \|\| Download paper
2022	On modeling IPO failure risk. (2022). Hasan, Iftekhar ; Fu, Mengchuan ; Colak, Gonul. In: Economic Modelling. RePEc:eee:ecmode:v:109:y:2022:i:c:s0264999322000360. Full description at Econpapers \|\| Download paper
2022	Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data. (2022). Dou, Yiwei ; Ha, Yang ; Chen, XI ; Lev, Baruch. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:2:p:467-515. Full description at Econpapers \|\| Download paper
2022	Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach. (2022). Liu, Miao. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:2:p:607-651. Full description at Econpapers \|\| Download paper
2022	Enhanced financial fraud detection using cost?sensitive cascade forest with missing value imputation. (2022). Ractham, Peter ; Abrahams, Alan ; Huang, Lukui. In: Intelligent Systems in Accounting, Finance and Management. RePEc:wly:isacfm:v:29:y:2022:i:3:p:133-155. Full description at Econpapers \|\| Download paper
2022	Boosting agnostic fundamental analysis: Using machine learning to identify mispricing in European stock markets. (2022). Hanauer, Matthias X ; Kononova, Marina ; Rapp, Marc Steffen. In: Finance Research Letters. RePEc:eee:finlet:v:48:y:2022:i:c:s1544612322001465. Full description at Econpapers \|\| Download paper
2022	Using machine learning Meta-Classifiers to detect financial frauds. (2022). Khan, Muhammad Atif ; Juan, Peng. In: Finance Research Letters. RePEc:eee:finlet:v:48:y:2022:i:c:s1544612322001866. Full description at Econpapers \|\| Download paper
2022	Explainable Artificial Intelligence (XAI) in auditing. (2022). Vasarhelyi, Miklos ; Zhang, Chanyuan ; Cho, Soo Hyun. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:46:y:2022:i:c:s1467089522000240. Full description at Econpapers \|\| Download paper
2022	Erroneous Erratum to Accounting Fraud Article. (2022). Walker, Stephen. In: Econ Journal Watch. RePEc:ejw:journl:v:19:y:2022:i:2:p:190-203. Full description at Econpapers \|\| Download paper
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2022	Predicting industry sectors from financial statements: An illustration of machine learning in accounting research. (2022). van der Heijden, Hans. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:5:s0890838922000257. Full description at Econpapers \|\| Download paper
2022	The effect of accounting fraud on future stock price crash risk. (2022). Liu, Chelsea ; Obaydin, Ivan ; Richardson, Grant. In: Economic Modelling. RePEc:eee:ecmode:v:117:y:2022:i:c:s0264999322003091. Full description at Econpapers \|\| Download paper
2022	Financial Fraud Detection of Listed Companies in China: A Machine Learning Approach. (2022). Wu, Zhuojun ; Chen, Yasheng. In: Sustainability. RePEc:gam:jsusta:v:15:y:2022:i:1:p:105-:d:1010523. Full description at Econpapers \|\| Download paper
2022	Six-factor asset pricing and portfolio investment via deep learning: Evidence from Chinese stock market. (2022). Liu, Hao ; Xia, Shenghao ; Yao, Haixiang. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:76:y:2022:i:c:s0927538x22001810. Full description at Econpapers \|\| Download paper
2022	Are the official national data credible? Empirical evidence from statistics quality evaluation of Chinas coal and its downstream industries. (2022). Liu, Nannan ; Mao, Jinqi ; Chen, Fan ; Wang, Delu ; Rong, Fangyu. In: Energy Economics. RePEc:eee:eneeco:v:114:y:2022:i:c:s014098832200439x. Full description at Econpapers \|\| Download paper
2022	Stock investment strategy combining earnings power index and machine learning. (2022). Jun, Sang Gyung ; Jung, Suk Yoon ; Kim, Dong Sung. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:47:y:2022:i:c:s1467089522000288. Full description at Econpapers \|\| Download paper
2022	Tone at the Bottom: Measuring Corporate Misconduct Risk from the Text of Employee Reviews. (2022). Shang, Ruidi ; Campbell, Dennis W. In: Management Science. RePEc:inm:ormnsc:v:68:y:2022:i:9:p:7034-7053. Full description at Econpapers \|\| Download paper
2022	Elicitability of Instance and Object Ranking. (2022). Werner, Tino. In: Decision Analysis. RePEc:inm:ordeca:v:19:y:2022:i:2:p:123-140. Full description at Econpapers \|\| Download paper
2022	Financial distress prediction by combining sentiment tone features. (2022). Liang, Changyong ; Wang, Zhao ; Xu, Kai ; Zhao, Shuping ; Chen, BO ; Lu, Wenxing. In: Economic Modelling. RePEc:eee:ecmode:v:106:y:2022:i:c:s0264999321002984. Full description at Econpapers \|\| Download paper
2022	Media-expressed tone, option characteristics, and stock return predictability. (2022). Fengler, Matthias ; Liu, Yanchu ; Hardle, Wolfgang Karl ; Chen, Cathy Yi-Hsuan. In: Journal of Economic Dynamics and Control. RePEc:eee:dyncon:v:134:y:2022:i:c:s0165188921002256. Full description at Econpapers \|\| Download paper
2022	Is artificial intelligence improving the audit process?. (2022). Fedyk, Tatiana ; Khimich, Natalya ; Hodson, James. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09697-x. Full description at Econpapers \|\| Download paper
2022	Disclosure Sentiment: Machine Learning vs. Dictionary Methods. (2022). Lee, Joshua ; Jennings, Jared ; Frankel, Richard. In: Management Science. RePEc:inm:ormnsc:v:68:y:2022:i:7:p:5514-5532. Full description at Econpapers \|\| Download paper
2022	The politics of bank opacity. (2022). Zhong, Qinlin ; Zhang, Liandong ; Yue, Heng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:73:y:2022:i:2:s0165410121000677. Full description at Econpapers \|\| Download paper
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2022	Acquiring firmsâ transparency and their returns around M&A announcements: Evidence from China. (2022). Wang, Zhichen ; Liu, Beibei ; Young, Danqing. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:48:y:2022:i:c:s1061951822000428. Full description at Econpapers \|\| Download paper
2022	The Spillover Effects of Peer Annual Report Tone for Firm Innovation Investment: Evidence from China. (2022). Li, Dehui ; Ma, Yufei ; Shang, Duo ; Yuan, Dongliang. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:177:y:2022:i:c:s0040162522000506. Full description at Econpapers \|\| Download paper
2022	The Economic Consequences of Financial Audit Regulation in the Charitable Sector. (2022). Duguay, Raphael. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1463-1498. Full description at Econpapers \|\| Download paper
2022	Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership. (2022). , Sarah ; Skinner, Nicole A ; Pawliczek, Andrea. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:5:p:1651-1693. Full description at Econpapers \|\| Download paper
2022	Relative Performance Evaluation and Competitive Aggressiveness. (2022). Timmermans, Oscar ; Moers, Frank ; Feichter, Christoph. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:5:p:1859-1913. Full description at Econpapers \|\| Download paper
2022	Mutual supervision or conspiracy? The incentive effect of multiple large shareholders on audit quality requirements. (2022). Li, Biao ; Zhang, Lipai. In: International Review of Financial Analysis. RePEc:eee:finana:v:83:y:2022:i:c:s1057521922002319. Full description at Econpapers \|\| Download paper
2022	Did the DoddâFrank Whistleblower Provision Deter Accounting Fraud?. (2022). Lee, Heemin ; Berger, Philip G. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1337-1378. Full description at Econpapers \|\| Download paper
2022	Accounting research and the significance test crisis. (2022). Johnstone, David. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:89:y:2022:i:c:s1045235421000150. Full description at Econpapers \|\| Download paper
2022	Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments. (2022). Taylor, Daniel ; Samuels, Delphine ; Kepler, John D ; Armstrong, Christopher. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000441. Full description at Econpapers \|\| Download paper
2022	The Post?earnings Announcement Drift: A Pre?earnings Announcement Effect? A Multi?period Analysis. (2022). Veenstra, Kevin ; Richardson, William A. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:4:p:648-678. Full description at Econpapers \|\| Download paper
2022	Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis. (2022). Demerjian, Peter ; Bordeman, Adam. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:5:p:1741-1774. Full description at Econpapers \|\| Download paper
2022	Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk. (2022). Ball, Ray ; Tseng, Ayung ; Sadka, Gil. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:2:d:10.1007_s11142-021-09594-9. Full description at Econpapers \|\| Download paper
2022	The effect of accounting for income tax uncertainty on tax?deductible loss accruals for private insurers. (2022). Lin, Tzuting ; Chow, Travis ; Cheng, Jiang. In: Journal of Risk & Insurance. RePEc:bla:jrinsu:v:89:y:2022:i:2:p:505-544. Full description at Econpapers \|\| Download paper
2022	How 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. Full description at Econpapers \|\| Download paper
2022	Qualitative information disclosure: Is mandating additional tax information disclosure always useful?. (2021). , Barbara ; Seregni, Carol ; Casi-Eberhard, Elisa ; Bilicka, Katarzyna. In: ZEW Discussion Papers. RePEc:zbw:zewdip:21047. Full description at Econpapers \|\| Download paper
2022	Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance. (2022). Donelson, Dain ; Yust, Christopher G ; Glenn, Jennifer L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:2:d:10.1007_s11142-021-09612-w. Full description at Econpapers \|\| Download paper
2022	Profit Shifting, Employee Pay, and Inequalities: Evidence from US-Listed Companies. (2022). Souillard, Baptiste. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9720. Full description at Econpapers \|\| Download paper
2022	Do U.S. Investors Value Foreign Component Auditors?. (2022). Conaway, Jenelle K ; Chen, Bingyi. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:3:p:805-851. Full description at Econpapers \|\| Download paper
2022	Intra-industry spillovers of profit shifting and investments in tax havens. (2022). Souillard, Baptiste. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:204:y:2022:i:c:p:581-599. Full description at Econpapers \|\| Download paper
2022	The effects of ratings disclosure by bank regulators. (2022). Gopalan, Yadav. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:73:y:2022:i:1:s0165410121000537. Full description at Econpapers \|\| Download paper
2022	Management control systems and ethical decision making. (2022). Ruan, Qinnan. In: Other publications TiSEM. RePEc:tiu:tiutis:3b6dc74f-fd2a-48ef-b1a9-cacfe4f5c315. Full description at Econpapers \|\| Download paper
2022	How Do Disclosure Repetition and Interactivity Influence Investorsâ Judgments?. (2022). Grant, Stephanie M ; Gale, Brian T ; Brown, Nerissa C. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:5:p:1775-1811. Full description at Econpapers \|\| Download paper
2022	Do Environmental Administrative Penalties Affect Audit Fees? Results from Multiple Econometric Models. (2022). Cheng, LU ; Hao, Xiaolu ; Xin, Chunhua. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:7:p:4268-:d:786619. Full description at Econpapers \|\| Download paper
2022	Public attention and executive perks: Evidence from China. (2022). Yuan, Yue ; Zhang, Jian ; Xu, Jian. In: Finance Research Letters. RePEc:eee:finlet:v:48:y:2022:i:c:s1544612322002483. Full description at Econpapers \|\| Download paper
2022	The benevolence of the billionaires: Evidence from Chinas Hurun rich list1. (2022). Kong, Gaowen ; Xu, LI ; Zhang, Wenzhe. In: Finance Research Letters. RePEc:eee:finlet:v:48:y:2022:i:c:s1544612322002665. Full description at Econpapers \|\| Download paper
2022	Whos Greenwashing Via the Media and What are the Consequences? Evidence From China. (2022). faff, robert ; Li, Yong ; He, Jing ; Cao, Jerry. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:4:p:759-786. Full description at Econpapers \|\| Download paper
2022	Social Performance Incentives in Mission-Driven Firms. (2022). Shin, Jae Yong ; Jung, Sun-Moon. In: Management Science. RePEc:inm:ormnsc:v:68:y:2022:i:10:p:7631-7657. Full description at Econpapers \|\| Download paper
2022	Designing Product Development Contracts in the Presence of Managerial Lobbying. (2022). Kalra, Ajay ; Shi, Mengze ; Bao, Ying. In: Management Science. RePEc:inm:ormnsc:v:68:y:2022:i:9:p:6797-6818. Full description at Econpapers \|\| Download paper
2022	Cost stickiness: A systematic literature review of 27 years of research and a future research agenda. (2022). Aboelkheir, Heba ; Ali, Hesham ; Awad, Awad Elsayed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:46:y:2022:i:c:s1061951821000641. Full description at Econpapers \|\| Download paper
2022	Cost stickiness and stock price crash risk. (2022). Costa, Mabel D ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4247-4278. Full description at Econpapers \|\| Download paper
2022	Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Unions CSR Directive. (2022). Lehmann, Nico ; Hitz, Jorgmarkus ; Fiechter, Peter. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1499-1549. Full description at Econpapers \|\| Download paper
2022	The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage. (2022). Lehmann, Nico ; Hitz, Jorg-Markus ; Fiechter, Peter ; Darendeli, Alper. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000489. Full description at Econpapers \|\| Download paper
2022	Does tax enforcement deter managers self-dealing?. (2022). Shu, Susan ; Yost, Benjamin P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:1:s0165410122000350. Full description at Econpapers \|\| Download paper
2022	The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behavior. (2022). Donelson, Dain ; Toynbee, Sara ; McInnis, John ; Kettell, Laura. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:73:y:2022:i:1:s0165410121000422. Full description at Econpapers \|\| Download paper
2022	Government subsidies and corporate disclosure. (2022). Huang, Ying. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:1:s0165410122000039. Full description at Econpapers \|\| Download paper
2022	Shareholder litigation rights and ESG controversies: A quasi-natural experiment. (2022). Jiraporn, Pornsit ; Kyaw, Khine ; Treepongkaruna, Sirimon. In: International Review of Financial Analysis. RePEc:eee:finana:v:84:y:2022:i:c:s1057521922003465. Full description at Econpapers \|\| Download paper
2022	Selling a business after the pandemic? How crisis and information asymmetry affect deal terms. (2022). Detienne, Dawn R ; Krukowski, Kipp A. In: Business Horizons. RePEc:eee:bushor:v:65:y:2022:i:5:p:617-630. Full description at Econpapers \|\| Download paper
2022	The Costs of Waiving Audit Adjustments. (2022). Schipper, Katherine ; Merkley, Kenneth ; Choudhary, Preeti. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:5:p:1813-1857. Full description at Econpapers \|\| Download paper
2022	The effect of income-shifting aggressiveness on corporate investment. (2022). Seidman, Jeri K ; Klassen, Kenneth J ; de Simone, Lisa. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:1:s0165410122000143. Full description at Econpapers \|\| Download paper
2022	Crises and changes: The impacts of CSR expenditure on loan and subsidy allocation in Chinas Pre- and Post-Pandemic periods. (2022). Zhang, Xinyue ; Xing, Chao. In: Finance Research Letters. RePEc:eee:finlet:v:47:y:2022:i:pb:s1544612322000265. Full description at Econpapers \|\| Download paper
2022	The role of non-critical business and telework propensity in international stock markets during the COVID-19 pandemic. (2022). Tabak, Benjamin Miranda ; Berri, Paulo Victor ; Silva, Thiago Christiano. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:79:y:2022:i:c:s1042443122000798. Full description at Econpapers \|\| Download paper
2022	Firm partisan positioning, polarization, and risk communication: Examining voluntary disclosures on COVID?19. (2022). Werner, Timothy ; Cobb, Adam J ; Benton, Richard A. In: Strategic Management Journal. RePEc:bla:stratm:v:43:y:2022:i:4:p:697-723. Full description at Econpapers \|\| Download paper
2022	Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry. (2022). Stuber, Sarah B ; Ege, Matthew S. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:73:y:2022:i:1:s0165410121000392. Full description at Econpapers \|\| Download paper
2022	Client importance and unconditional conservatism in complex accounting estimates. (2022). Whitworth, James D ; Shaw, Kenneth W. In: Advances in accounting. RePEc:eee:advacc:v:58:y:2022:i:c:s0882611022000347. Full description at Econpapers \|\| Download paper
2022	The Forced Turnover Effect on an Overconfident CEO: Evidence From Taiwan-Listed Firms. (2022). Chao, Yi-Hui ; Chang, Ming-Chung ; Lin, Cho-Min. In: SAGE Open. RePEc:sae:sagope:v:12:y:2022:i:1:p:21582440221079915. Full description at Econpapers \|\| Download paper
2022	Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts. (2022). Gendron, Yves ; Paugam, Luc ; Stolowy, Herve. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:100:y:2022:i:c:s0361368222000010. Full description at Econpapers \|\| Download paper
2022	Short-selling restrictions and financial stability in Europe: Evidence from the Covid-19 crisis. (2022). Bessler, Wolfgang ; Vendrasco, Marco. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:80:y:2022:i:c:s1042443122000907. Full description at Econpapers \|\| Download paper
2022	Experts or charlatans? ICO analysts and white paper informativeness. (2022). Schandlbauer, Alexander ; Florysiak, David. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:139:y:2022:i:c:s0378426622000760. Full description at Econpapers \|\| Download paper
2022	The democratization of investment research and the informativeness of retail investor trading. (2022). Markov, Stanimir ; Jame, Russell ; Green, Clifton T ; Farrell, Michael. In: Journal of Financial Economics. RePEc:eee:jfinec:v:145:y:2022:i:2:p:616-641. Full description at Econpapers \|\| Download paper
2022	The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings. (2022). Ellahie, Atif ; Macciocchi, Daniele ; de George, Emmanuel T ; Bourveau, Thomas. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:1:p:129-167. Full description at Econpapers \|\| Download paper
2022	Cross-border enforcement of securities laws and dividend payouts. (2022). Xiang, YI ; Tsang, Albert ; Chris, Hsieh Chih-Chieh ; Chen, Xiaoqi. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:6:s0890838922000464. Full description at Econpapers \|\| Download paper
2022	Stock price movements: Evidence from global equity markets. (2022). Doan, Bao ; Lan, Chunhua. In: Journal of Empirical Finance. RePEc:eee:empfin:v:69:y:2022:i:c:p:123-143. Full description at Econpapers \|\| Download paper
2022	Superstar Productivity and Pay: Evidence from the Australian Football League. (2022). Pinnuck, Matthew ; Ferguson, Patrick J. In: The Economic Record. RePEc:bla:ecorec:v:98:y:2022:i:321:p:166-190. Full description at Econpapers \|\| Download paper
2022	Leveraging Big Data to Study Information Dissemination of Material Firm Events. (2022). Venkatachalam, Mohan ; Li, Bin. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:2:p:565-606. Full description at Econpapers \|\| Download paper
2022	Real-time revenue and firm disclosure. (2022). Synn, Christina ; Piotroski, Joseph ; Hendricks, Bradley E ; Blankespoor, Elizabeth. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09703-2. Full description at Econpapers \|\| Download paper
2022	Practical issues to consider when working with big data. (2022). Stice-Lawrence, Lorien. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09708-x. Full description at Econpapers \|\| Download paper
2022	The benefits of transaction-level data: The case of NielsenIQ scanner data. (2022). Qian, Jingyi ; Dichev, Ilia D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:1:s0165410122000180. Full description at Econpapers \|\| Download paper
2022	Meet the press: Survey evidence on financial journalists as information intermediaries. (2022). Sharp, Nathan Y ; Maksymov, Eldar ; Emett, Scott A ; Call, Andrew C. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:73:y:2022:i:2:s0165410121000707. Full description at Econpapers \|\| Download paper
2022	Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts. (2022). Teoh, Siew Hong ; Wang, Yakun ; Peng, Lin ; Yan, Jiawen. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:2:p:653-705. Full description at Econpapers \|\| Download paper
2022	Another victory of retail investors: Social medias monitoring role on firms earnings management. (2022). Sun, Kunpeng ; Wang, Dan ; Xiao, Xing. In: International Review of Financial Analysis. RePEc:eee:finana:v:82:y:2022:i:c:s1057521922001430. Full description at Econpapers \|\| Download paper
2022	Do Equity Markets Care about Income Inequality? Evidence from Pay Ratio Disclosure. (2022). Wang, Tracy Yue ; Siegel, Stephan ; Pikulina, Elena S ; Pan, Yihui. In: Journal of Finance. RePEc:bla:jfinan:v:77:y:2022:i:2:p:1371-1411. Full description at Econpapers \|\| Download paper
2022	Institutional change of compensation policy and its impact on CEO turnover and firm performance. (2022). Yin, Chenli ; Li, Dan ; Salmador, Maria Paz. In: Review of Managerial Science. RePEc:spr:rvmgts:v:16:y:2022:i:8:d:10.1007_s11846-021-00507-3. Full description at Econpapers \|\| Download paper
2022	Measuring the effects of bank remuneration rules: evidence from the UK. (2022). Harris, Qun ; Sakalauskaite, Ieva. In: Bank of England working papers. RePEc:boe:boeewp:1008. Full description at Econpapers \|\| Download paper
2022	Elections and provisioning behavior: Assessing the Indian evidence. (2022). Ghosh, Saibal. In: Economic Systems. RePEc:eee:ecosys:v:46:y:2022:i:1:s093936252200005x. Full description at Econpapers \|\| Download paper
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2022	Delays in Banksâ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market. (2022). Kim, Sehwa. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:3:p:711-754. Full description at Econpapers \|\| Download paper
2022	Countercyclical prudential buffers and bank risk-taking. (2022). Udell, Gregory F ; Pacelli, Joseph ; Norden, Lars ; Illueca, Manuel. In: Journal of Financial Intermediation. RePEc:eee:jfinin:v:51:y:2022:i:c:s1042957322000146. Full description at Econpapers \|\| Download paper
2022	How did the SarbanesâOxley Act affect managerial incentives? Evidence from corporate acquisitions. (2022). Tsekeris, Athanasios ; McColgan, Patrick ; Hillier, David. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:58:y:2022:i:4:d:10.1007_s11156-021-01028-6. Full description at Econpapers \|\| Download paper
2022	Disclosure regulation and incentive uncertainty. (2022). Stocken, Phillip C. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:2:p:2267-2281. Full description at Econpapers \|\| Download paper
2022	Was SarbanesâOxley Costly? Evidence from Optimal Contracting on CEO Compensation. (2022). Miller, Robert A ; Li, Chen ; Gayle, Georgelevi. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1189-1234. Full description at Econpapers \|\| Download paper
2022	Signal strength adjustment behavior: Evidence from share repurchases. (2022). Kawase, Hironori ; Lau, David ; Ota, Koji. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:143:y:2022:i:c:s037842662200139x. Full description at Econpapers \|\| Download paper
2022	Costly Evidence and Discretionary Disclosure. (2022). Zhang, Kun ; Whitmeyer, Mark. In: Papers. RePEc:arx:papers:2208.04922. Full description at Econpapers \|\| Download paper
2022	Signaling private information via accounting system design. (2022). Zheng, Ronghuo ; Laux, Volker ; Dordzhieva, Aysa. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:1:s0165410122000179. Full description at Econpapers \|\| Download paper
2022	What motivates people to pay their taxes? Evidence from four experiments on tax compliance. (2022). Vlaev, Ivo ; Rotaru, Kristian ; Metcalfe, Robert ; List, John ; Hallsworth, Michael ; Floyd, Eric. In: Natural Field Experiments. RePEc:feb:natura:00750. Full description at Econpapers \|\| Download paper
2022	An investigation of the markets pricing of auditor competence: Evidence from PwCs Oscars blunder. (2022). Buslepp, William L ; Abbott, Lawrence J. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:98:y:2022:i:c:s036136822100088x. Full description at Econpapers \|\| Download paper
2022	Corporate failure in the UK: An examination of corporate governance reforms. (2022). el Sayed, Mohamed ; Elsayed, Mohamed ; Elshandidy, Tamer ; Ahmed, Yousry. In: International Review of Financial Analysis. RePEc:eee:finana:v:82:y:2022:i:c:s1057521922001296. Full description at Econpapers \|\| Download paper
2022	Employee satisfaction and asymmetric cost behavior: Evidence from Glassdoor. (2022). Ra, Kyeongheum ; Kim, Jonghwan. In: Economics Letters. RePEc:eee:ecolet:v:219:y:2022:i:c:s016517652200310x. Full description at Econpapers \|\| Download paper
2022	Individual investorsâ dividend tax reform and corporate social responsibility. (2022). Zhang, Fan ; Ji, Mianmian ; Kong, Dongmin. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:78:y:2022:i:c:s1042443122000324. Full description at Econpapers \|\| Download paper
2022	Internal whistleblowing and stock price crash risk. (2022). Shi, Huaizhi ; Chen, Aihua ; Ding, Zijun ; Lin, Xiaowei. In: International Review of Financial Analysis. RePEc:eee:finana:v:84:y:2022:i:c:s1057521922003283. Full description at Econpapers \|\| Download paper
2022	Essays on behavioral finance and corporate finance. (2022). Shen, Lingbo. In: Other publications TiSEM. RePEc:tiu:tiutis:a9b98a25-a208-4ba6-9344-99e26fab7482. Full description at Econpapers \|\| Download paper
2022	Just a short-lived glory?The effect of Chinas anti-corruption on the accuracy of analyst earnings forecasts. (2022). Teng, Min ; Li, Weifang ; Hou, Qingsong ; Hu, May. In: Journal of Corporate Finance. RePEc:eee:corfin:v:76:y:2022:i:c:s0929119922001225. Full description at Econpapers \|\| Download paper
2022	Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?. (2022). Thakor, Richard ; Aghamolla, Cyrus. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:3:p:755-804. Full description at Econpapers \|\| Download paper
2022	When does forecasting GAAP earnings entail unreasonable effort?. (2022). Sloan, Richard ; Laurion, Henry. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:73:y:2022:i:1:s0165410121000525. Full description at Econpapers \|\| Download paper
2022	Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements. (2022). Gee, Kurt H ; Christensen, Theodore E ; Black, Ervin L. In: Management Science. RePEc:inm:ormnsc:v:68:y:2022:i:2:p:1353-1377. Full description at Econpapers \|\| Download paper
2022	Improving Accounting and Management of Settlements with Foreign Suppliers in the Context of Global Digitalization on the Example of Agricultural Enterprise. (2022). Zaitsev, Oleksandr ; Huz, Mykhailo ; Holiachuk, Natalia ; Mykytyuk, Petro ; Borkovska, Valentyna ; Selivanova, Natalia. In: Academic Journal of Chemistry. RePEc:arp:ajcarp:2022:p:152-163. Full description at Econpapers \|\| Download paper
2022	The Impact of Macroeconomic Risk Factors, the Adoption of Financial Derivatives on Working Capital Management, and Firm Performance. (2022). san Ong, Tze ; Muhamad, Haslinah ; Reyad, Hossain Mohammad ; Zariyawati, Mohd Ashhari. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:21:p:14447-:d:962571. Full description at Econpapers \|\| Download paper
2022	Financial derivatives, analyst forecasts, and stock price synchronicity: Evidence from an emerging market. (2022). Liu, Chengyun ; Zhang, Miaomiao ; Su, Kun. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001433. Full description at Econpapers \|\| Download paper
2022	Democracy, Institutions, and International Profit-Shifting. (2022). Hasan, Iftekhar ; Economidou, Claire ; Delis, Fotios. In: MPRA Paper. RePEc:pra:mprapa:111715. Full description at Econpapers \|\| Download paper
2022	ARE FINANCIAL INSTITUTIONS TAX AGGRESSIVE? EVIDENCE FROM CORPORATE TAX RETURN DATA. (2022). Czernkowski, Robert ; Darmadi, Salim ; Efendi, Subagio. In: Bulletin of Monetary Economics and Banking. RePEc:idn:journl:v:25:y:2022:i:2c:p:175-204. Full description at Econpapers \|\| Download paper
2022	Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study. (2022). Kollruss, Thomas Walter. In: SN Business & Economics. RePEc:spr:snbeco:v:2:y:2022:i:9:d:10.1007_s43546-022-00294-3. Full description at Econpapers \|\| Download paper
2022	Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals. (2022). Hasegawa, Makoto. In: Discussion papers. RePEc:kue:epaper:e-22-007. Full description at Econpapers \|\| Download paper
2022	European Banking Union and bank risk disclosure: the effects of the Single Supervisory Mechanism. (2022). Altunbas, Yener ; Scannella, Enzo ; Polizzi, Salvatore ; Thornton, John. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:58:y:2022:i:2:d:10.1007_s11156-021-01005-z. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2022

Year	Citing document
2022	Presidential 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. Full description at Econpapers \|\| Download paper
2022	Does soft information in expert ratings curb information asymmetry? Evidence from crowdfunding and early transaction phases of Initial Coin offerings. (2022). Zhou, Mengqiu ; Zhao, Sheng ; Wang, Tong. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001330. Full description at Econpapers \|\| Download paper
2022	Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments. (2022). Taylor, Daniel ; Samuels, Delphine ; Kepler, John D ; Armstrong, Christopher. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000441. Full description at Econpapers \|\| Download paper
2022	The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage. (2022). Lehmann, Nico ; Hitz, Jorg-Markus ; Fiechter, Peter ; Darendeli, Alper. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000489. Full description at Econpapers \|\| Download paper
2022	The past, present, and future of China-related accounting research. (2022). Yu, Gwen ; Hail, Luzi ; Cheng, Qiang. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000672. Full description at Econpapers \|\| Download paper
2022	How 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. Full description at Econpapers \|\| Download paper
2022	A topic modelling analysis of white papers in security token offerings: Which topic matters for funding?. (2022). Pedrazzoli, Alessia ; Osborne, Francesco ; Bongini, Paola ; Rossolini, Monica. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:184:y:2022:i:c:s0040162522005261. Full description at Econpapers \|\| Download paper
2022	Accessibility of high-speed rail (HSR) stations and HSRâair competition: Evidence from China. (2022). Han, Dan ; Wu, Shuping. In: Transportation Research Part A: Policy and Practice. RePEc:eee:transa:v:166:y:2022:i:c:p:262-284. Full description at Econpapers \|\| Download paper
2022	Social Externalities of Bank Enforcement Actions: The Case of Minority Lending. (2022). Tomy, Rimmy E ; Kleymenova, Anya V ; Bushman, Robert M. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2022-36. Full description at Econpapers \|\| Download paper
2022	The Crowdfunding of Altruism. (2022). Mansouri, Sasan ; Kolbe, Maura ; Faust, Luisa ; Momtaz, Paul P. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:3:p:138-:d:771385. Full description at Econpapers \|\| Download paper
2022	The 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. Full description at Econpapers \|\| Download paper
2022	Risk information - normal markets and the COVID-19 pandemic period. (2022). Jacob, Joshy ; Srivastava, Pranjal. In: IIMA Working Papers. RePEc:iim:iimawp:14686. Full description at Econpapers \|\| Download paper

Recent citations received in 2021

Year	Citing document
2021	Empirical results for expected credit losses of G-SIBs during COVID-19. The proof of the pudding is in the eating. (2021). Hoeven, Ralph Ter ; Huttenhuis, Job ; Brouwer, Tristan. In: Maandblad Voor Accountancy en Bedrijfseconomie Articles. RePEc:arh:jmabec:v:95:y:2021:i:11-12:p:381-396. Full description at Econpapers \|\| Download paper
2021	The power of crowds: can minority shareholder activism promote management earnings forecast accuracy. (2021). Jia, Ming ; Nie, Yinju. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:5:p:6333-6385. Full description at Econpapers \|\| Download paper
2021	Economic Downturns and the Informativeness of Management Earnings Forecasts. (2021). Shaikh, Sarah ; Serfling, Matthew ; Maslar, David A. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1481-1520. Full description at Econpapers \|\| Download paper
2021	Who should be afraid of infections? Pandemic exposure and the cross-section of stock returns. (2021). Zaremba, Adam ; Cakici, Nusret. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:72:y:2021:i:c:s1042443121000524. Full description at Econpapers \|\| Download paper
2021	State sponsors of terrorism disclosure and SEC financial reporting oversight. (2021). Mayew, William J ; Kubic, Matthew ; Hills, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000227. Full description at Econpapers \|\| Download paper
2021	Economic consequences of mandatory auditor reporting to bank regulators. (2021). Scobie, Hannah ; Ertan, Aytekin ; de George, Emmanuel T ; Balakrishnan, Karthik. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s016541012100046x. Full description at Econpapers \|\| Download paper
2021	Does the Disclosure of an Audit Engagement Partnerâs Name Improve the Audit Quality? A Difference-in-Difference Analysis. (2021). Liu, Min ; John, Kose. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:11:p:508-:d:661870. Full description at Econpapers \|\| Download paper
2021	Review of Critical Accounting Estimates in the Context of Key Audit Matters. (2021). Suer, Ayca Zeynep. In: Muhasebe Enstitusu Dergisi - Journal of Accounting Institute. RePEc:ist:imeder:v:0:y:2021:i:65:p:23-37. Full description at Econpapers \|\| Download paper
2021	Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India. (2021). Debnath, Jasojit ; Tiwari, Reshma Kumari . In: Vikalpa: The Journal for Decision Makers. RePEc:sae:vikjou:v:46:y:2021:i:3:p:153-165. Full description at Econpapers \|\| Download paper
2021	Does litigation change managersâ beliefs about the value of voluntarily disclosing bad news?. (2021). Cedergren, Matthew C ; Billings, Mary Brooke ; Dube, Svenja. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:4:d:10.1007_s11142-021-09582-z. Full description at Econpapers \|\| Download paper
2021	On the importance of fiscal space: Evidence from short sellers during the COVID-19 pandemic. (2021). Smajlbegovic, Esad ; Jank, Stephan ; Greppmair, Stefan. In: Discussion Papers. RePEc:zbw:bubdps:292021. Full description at Econpapers \|\| Download paper
2021	. Full description at Econpapers \|\| Download paper

Recent citations received in 2020

Year	Citing document
2020	Earnings Prediction with Deep Leaning. (2020). Kramer, Oliver ; Lopatta, Kerstin ; Tideman, Sebastian A ; Elend, Lars. In: Papers. RePEc:arx:papers:2006.03132. Full description at Econpapers \|\| Download paper
2020	What Are You Saying? Using topic to Detect Financial Misreporting. (2020). Brown, Nerissa C ; Elliott, Brooke W ; Crowley, Richard M. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:1:p:237-291. Full description at Econpapers \|\| Download paper
2020	Paper Versus Practice: A Field Investigation of Integrity Hotlines. (2020). Soltes, Eugene. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:2:p:429-472. Full description at Econpapers \|\| Download paper
2020	Foreign Exchange Risk, Hedging, and TaxÃ¢â¬ÂMotivated Outbound Income Shifting. (2020). Deng, Zero. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:4:p:953-987. Full description at Econpapers \|\| Download paper
2020	The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad. (2020). Rauter, Thomas. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:5:p:1075-1116. Full description at Econpapers \|\| Download paper
2020	IMPORT COMPETITION AND CORPORATE TAX AVOIDANCE: EVIDENCE FROM THE CHINA SHOCK. (2020). Souillard, Baptiste. In: Working Papers ECARES. RePEc:eca:wpaper:2013/309985. Full description at Econpapers \|\| Download paper
2020	The effect of audit materiality disclosures on investorsâ decision making. (2020). Messier, William F ; Glover, Steven M ; Eilifsen, Aasmund ; Christensen, Brant E. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:87:y:2020:i:c:s0361368218301910. Full description at Econpapers \|\| Download paper
2020	Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud. (2020). Peecher, Mark E ; Majors, Tracie M ; Brown, Timothy. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:87:y:2020:i:c:s0361368220300593. Full description at Econpapers \|\| Download paper
2020	The interplay of positive and negative emotions to quit unhealthy consumption behaviors: Insights for social marketers. (2020). Jebarajakirthy, Charles ; Kharouf, Husni ; Sekhon, Harjit ; Mortimer, Gary ; Ahmadi, Hormoz ; Fazal, Syed Muhammad. In: Australasian marketing journal. RePEc:eee:aumajo:v:28:y:2020:i:4:p:349-360. Full description at Econpapers \|\| Download paper
2020	Politician Careers and SEC enforcement against financial misconduct. (2020). Zhao, Wanli ; Mehta, Mihir N. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:69:y:2020:i:2:s0165410120300045. Full description at Econpapers \|\| Download paper
2020	Can ethics be taught? Evidence from securities exams and investment adviser misconduct. (2020). Sutherland, Andrew ; Vetter, Felix W ; Kowaleski, Zachary T. In: Journal of Financial Economics. RePEc:eee:jfinec:v:138:y:2020:i:1:p:159-175. Full description at Econpapers \|\| Download paper
2020	Cross-border tax evasion after the common reporting standard: Game over?. (2020). , Christophspengel ; Casi, Elisa ; Spengel, Christoph. In: Journal of Public Economics. RePEc:eee:pubeco:v:190:y:2020:i:c:s0047272720301043. Full description at Econpapers \|\| Download paper
2020	Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform. (2020). Cho, Hyejin. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:18:p:7738-:d:415643. Full description at Econpapers \|\| Download paper
2020	Machine learning improves accounting estimates: evidence from insurance payments. (2020). Lev, Baruch ; Ding, Kexing ; Vasarhelyi, Miklos A ; Sun, Ting ; Peng, Xuan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09546-9. Full description at Econpapers \|\| Download paper
2020	Measuring disclosure using 8-K filings. (2020). Plumlee, Marlene A ; He, Jing. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09551-y. Full description at Econpapers \|\| Download paper
2020	Does Public Country?by?Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry. (2020). Venkat, Aruhn ; Shevlin, Terry ; Persson, Anh ; Outslay, Edmund ; Joshi, Preetika. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:4:p:2357-2397. Full description at Econpapers \|\| Download paper
2020	. Full description at Econpapers \|\| Download paper
2020	On the determinants and effects of corporate tax transparency: Review of an emerging literature. (2020). Spengel, Christoph ; Muller, Raphael ; Vay, Heiko. In: ZEW Discussion Papers. RePEc:zbw:zewdip:20063. Full description at Econpapers \|\| Download paper

Recent citations received in 2019

Year	Citing document
2019	Loss aversion and the zero-earnings discontinuity. (2019). de la Rosa, Leonidas ; Niebuhr, Nikolaj Kirkeby. In: Economics Working Papers. RePEc:aah:aarhec:2019-09. Full description at Econpapers \|\| Download paper
2019	Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of Ã¢â¬ÅUnmanagedÃ¢â¬Â Earnings. (2019). Labro, Eva ; Hemmer, Thomas. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:1:p:5-51. Full description at Econpapers \|\| Download paper
2019	The Role of Gatekeepers in Capital Markets. (2019). Srinivasan, Suraj ; Roychowdhury, Sugata. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:2:p:295-322. Full description at Econpapers \|\| Download paper
2019	The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate. (2019). Blankespoor, Elizabeth. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:4:p:919-967. Full description at Econpapers \|\| Download paper
2019	Do Corporate Governance Ratings Change Investor Expectations? Evidence from Announcements by Institutional Shareholder Services. (2019). Nerino, Marco ; Guest, Paul M. In: Working Papers. RePEc:cbr:cbrwps:wp515. Full description at Econpapers \|\| Download paper
2019	Loan loss accounting and procyclical bank lending: The role of direct regulatory actions. (2019). Wheeler, Barrett P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:2:p:463-495. Full description at Econpapers \|\| Download paper
2019	Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests. (2019). Byzalov, Dmitri ; Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300618. Full description at Econpapers \|\| Download paper
2019	Tax avoidance - are banks any different?. (2019). Muller, Jens ; Gawehn, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:239. Full description at Econpapers \|\| Download paper
2019	Banks and corporate income taxation: A review. (2019). Gawehn, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:247. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Review of Accounting Studies / Springer	25	1176
2	Journal of Accounting and Economics / Elsevier	140	1143
3	Journal of Accounting Research / Wiley Blackwell	123	1077
4	Journal of Corporate Finance / Elsevier	89	1030
5	Review of Quantitative Finance and Accounting / Springer	33	927
6	Management Science / INFORMS	180	892
7	Sustainability / MDPI	62	866
8	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	35	861
9	International Review of Financial Analysis / Elsevier	63	676
10	Journal of Business Ethics / Springer	104	573
11	Contemporary Accounting Research / John Wiley & Sons	65	551