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IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
1990 | 0.16 | 0.11 | 2.37 | 0.32 | 35 | 35 | 1761 | 83 | 83 | 31 | 5 | 78 | 25 | 0 | 0 | 0.05 | ||
1991 | 0.14 | 0.1 | 0.74 | 0.11 | 18 | 53 | 874 | 39 | 122 | 51 | 7 | 95 | 10 | 0 | 1 | 0.06 | 0.05 | |
1992 | 0.25 | 0.11 | 1.13 | 0.16 | 23 | 76 | 910 | 85 | 208 | 53 | 13 | 99 | 16 | 0 | 3 | 0.13 | 0.06 | |
1993 | 0.15 | 0.13 | 0.97 | 0.17 | 21 | 97 | 1376 | 93 | 302 | 41 | 6 | 107 | 18 | 0 | 0 | 0.06 | ||
1994 | 0.14 | 0.14 | 0.87 | 0.24 | 27 | 124 | 2231 | 108 | 410 | 44 | 6 | 113 | 27 | 0 | 1 | 0.04 | 0.07 | |
1995 | 0.75 | 0.22 | 1.75 | 0.53 | 31 | 155 | 2465 | 271 | 681 | 48 | 36 | 124 | 66 | 95 | 35.1 | 5 | 0.16 | 0.09 |
1996 | 0.79 | 0.25 | 2.19 | 0.63 | 32 | 187 | 1925 | 410 | 1091 | 58 | 46 | 120 | 76 | 143 | 34.9 | 18 | 0.56 | 0.12 |
1997 | 0.35 | 0.25 | 1.59 | 0.55 | 30 | 217 | 2730 | 345 | 1436 | 63 | 22 | 134 | 74 | 75 | 21.7 | 6 | 0.2 | 0.11 |
1998 | 0.5 | 0.28 | 1.81 | 0.65 | 14 | 231 | 1470 | 419 | 1855 | 62 | 31 | 141 | 92 | 56 | 13.4 | 0 | 0.13 | |
1999 | 0.66 | 0.31 | 2.03 | 0.74 | 40 | 271 | 2797 | 549 | 2405 | 44 | 29 | 134 | 99 | 118 | 21.5 | 9 | 0.23 | 0.15 |
2000 | 0.81 | 0.36 | 1.9 | 0.81 | 35 | 306 | 2167 | 574 | 2987 | 54 | 44 | 147 | 119 | 134 | 23.3 | 10 | 0.29 | 0.16 |
2001 | 0.53 | 0.39 | 2.2 | 0.61 | 20 | 326 | 4258 | 717 | 3704 | 75 | 40 | 151 | 92 | 318 | 44.4 | 33 | 1.65 | 0.17 |
2002 | 0.64 | 0.41 | 1.62 | 0.65 | 17 | 343 | 2626 | 557 | 4261 | 55 | 35 | 139 | 91 | 57 | 10.2 | 7 | 0.41 | 0.21 |
2003 | 2.7 | 0.44 | 2.98 | 1.51 | 45 | 388 | 2993 | 1150 | 5417 | 37 | 100 | 126 | 190 | 205 | 17.8 | 41 | 0.91 | 0.22 |
2004 | 1.11 | 0.5 | 2.43 | 1.24 | 27 | 415 | 2144 | 1004 | 6425 | 62 | 69 | 157 | 195 | 135 | 13.4 | 15 | 0.56 | 0.22 |
2005 | 0.92 | 0.51 | 2.98 | 1.38 | 26 | 441 | 4673 | 1311 | 7737 | 72 | 66 | 144 | 198 | 167 | 12.7 | 21 | 0.81 | 0.24 |
2006 | 1.7 | 0.51 | 3.55 | 1.99 | 33 | 474 | 2999 | 1682 | 9422 | 53 | 90 | 135 | 268 | 139 | 8.3 | 32 | 0.97 | 0.23 |
2007 | 1.8 | 0.46 | 3.08 | 1.54 | 34 | 508 | 1896 | 1559 | 10985 | 59 | 106 | 148 | 228 | 186 | 11.9 | 13 | 0.38 | 0.2 |
2008 | 1.39 | 0.49 | 3.79 | 1.72 | 42 | 550 | 2513 | 2084 | 13070 | 67 | 93 | 165 | 284 | 231 | 11.1 | 23 | 0.55 | 0.23 |
2009 | 1.46 | 0.48 | 3.71 | 1.91 | 29 | 579 | 2055 | 2145 | 15217 | 76 | 111 | 162 | 309 | 154 | 7.2 | 11 | 0.38 | 0.24 |
2010 | 1.48 | 0.49 | 4.73 | 2.07 | 36 | 615 | 3950 | 2904 | 18123 | 71 | 105 | 164 | 340 | 504 | 17.4 | 33 | 0.92 | 0.21 |
2011 | 1.65 | 0.52 | 3.71 | 1.65 | 44 | 659 | 2139 | 2443 | 20570 | 65 | 107 | 174 | 287 | 234 | 9.6 | 18 | 0.41 | 0.24 |
2012 | 1.63 | 0.52 | 3.58 | 1.47 | 37 | 696 | 2064 | 2492 | 23063 | 80 | 130 | 185 | 272 | 264 | 10.6 | 19 | 0.51 | 0.22 |
2013 | 1.78 | 0.56 | 4.74 | 2.15 | 38 | 734 | 1985 | 3481 | 26545 | 81 | 144 | 188 | 404 | 268 | 7.7 | 29 | 0.76 | 0.24 |
2014 | 2.03 | 0.55 | 5.22 | 2.52 | 25 | 759 | 1555 | 3964 | 30509 | 75 | 152 | 184 | 463 | 230 | 5.8 | 17 | 0.68 | 0.23 |
2015 | 2.27 | 0.55 | 5.09 | 2.74 | 34 | 793 | 1262 | 4033 | 34545 | 63 | 143 | 180 | 493 | 201 | 5 | 16 | 0.47 | 0.23 |
2016 | 2.27 | 0.53 | 5.4 | 2.47 | 48 | 841 | 1474 | 4543 | 39088 | 59 | 134 | 178 | 440 | 212 | 4.7 | 20 | 0.42 | 0.21 |
2017 | 1.46 | 0.54 | 5.51 | 2.29 | 44 | 885 | 992 | 4874 | 43965 | 82 | 120 | 182 | 417 | 263 | 5.4 | 17 | 0.39 | 0.22 |
2018 | 1.63 | 0.55 | 5.87 | 2.6 | 41 | 926 | 1011 | 5436 | 49401 | 92 | 150 | 189 | 491 | 287 | 5.3 | 26 | 0.63 | 0.24 |
2019 | 1.67 | 0.57 | 5.09 | 2.15 | 36 | 962 | 727 | 4892 | 54295 | 85 | 142 | 192 | 412 | 334 | 6.8 | 25 | 0.69 | 0.23 |
2020 | 2.56 | 0.68 | 6.39 | 2.84 | 35 | 997 | 418 | 6366 | 60661 | 77 | 197 | 203 | 577 | 276 | 4.3 | 19 | 0.54 | 0.32 |
2021 | 3.07 | 0.81 | 6.31 | 3.13 | 47 | 1044 | 238 | 6590 | 67252 | 71 | 218 | 204 | 638 | 315 | 4.8 | 21 | 0.45 | 0.3 |
2022 | 1.98 | 0.86 | 5.78 | 2.89 | 48 | 1092 | 121 | 6309 | 73561 | 82 | 162 | 203 | 587 | 283 | 4.5 | 10 | 0.21 | 0.26 |
2023 | 1.67 | 0.92 | 5.34 | 2.86 | 44 | 1136 | 54 | 6067 | 79628 | 95 | 159 | 207 | 593 | 280 | 4.6 | 23 | 0.52 | 0.27 |
IF: | Two years Impact Factor: C2Y / D2Y |
AIF: | Average Impact Factor for all series in RePEc in year y |
CIF: | Cumulative impact factor |
IF5: | Five years Impact Factor: C5Y / D5Y |
DOC: | Number of documents published in year y |
CDO: | Cumulative number of documents published until year y |
CIT: | Number of citations to papers published in year y |
NCI: | Number of citations in year y |
CCU: | Cumulative number of citations to papers published until year y |
D2Y: | Number of articles published in y-1 plus y-2 |
C2Y: | Cites in y to articles published in y-1 plus y-2 |
D5Y: | Number of articles published in y-1 until y-5 |
C5Y: | Cites in y to articles published in y-1 until y-5 |
SC: | selft citations in y to articles published in y-1 plus y-2 |
%SC: | Percentage of selft citations in y to articles published in y-1 plus y-2 |
CiY: | Cites in year y to documents published in year y |
II: | Immediacy Index: CiY / Documents. |
AII: | Average Immediacy Index for series in RePEc in year y |
# | Year | Title | Cited |
---|---|---|---|
1 | 2001 | Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440. Full description at Econpapers || Download paper | 1577 |
2 | 2005 | The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73. Full description at Econpapers || Download paper | 1548 |
3 | 2005 | Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197. Full description at Econpapers || Download paper | 1453 |
4 | 2006 | Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370. Full description at Econpapers || Download paper | 1044 |
5 | 2002 | Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400. Full description at Econpapers || Download paper | 922 |
6 | 1997 | Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126. Full description at Econpapers || Download paper | 862 |
7 | 1981 | Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199. Full description at Econpapers || Download paper | 858 |
8 | 1997 | The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37. Full description at Econpapers || Download paper | 847 |
9 | 1983 | Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194. Full description at Econpapers || Download paper | 822 |
10 | 2000 | The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51. Full description at Econpapers || Download paper | 802 |
11 | 1985 | The effect of bonus schemes on accounting decisions. (1985). Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107. Full description at Econpapers || Download paper | 799 |
12 | 2010 | Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401. Full description at Econpapers || Download paper | 782 |
13 | 2001 | Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180. Full description at Econpapers || Download paper | 696 |
14 | 1995 | Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208. Full description at Econpapers || Download paper | 651 |
15 | 2009 | How does financial reporting quality relate to investment efficiency?. (2009). Hilary, Gilles ; Biddle, Gary C. ; Verdi, Rodrigo S.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:112-131. Full description at Econpapers || Download paper | 642 |
16 | 2005 | The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327. Full description at Econpapers || Download paper | 632 |
17 | 2010 | A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178. Full description at Econpapers || Download paper | 596 |
18 | 2010 | The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343. Full description at Econpapers || Download paper | 590 |
19 | 2000 | Corrigendum to The effect of international institutional factors on properties of accounting earnings; [Journal of Accounting and Economics 29 (2000) 1-51]. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:30:y:2000:i:2:p:241-241. Full description at Econpapers || Download paper | 589 |
20 | 1994 | Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. (1994). Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42. Full description at Econpapers || Download paper | 587 |
21 | 2001 | Capital markets research in accounting. (2001). KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231. Full description at Econpapers || Download paper | 584 |
22 | 2003 | Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386. Full description at Econpapers || Download paper | 583 |
23 | 2010 | On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205. Full description at Econpapers || Download paper | 553 |
24 | 1994 | Debt covenant violation and manipulation of accruals. (1994). Jiambalvo, James ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176. Full description at Econpapers || Download paper | 545 |
25 | 2010 | Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19. Full description at Econpapers || Download paper | 526 |
26 | 2008 | Annual report readability, current earnings, and earnings persistence. (2008). li, feng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:221-247. Full description at Econpapers || Download paper | 519 |
27 | 2003 | Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270. Full description at Econpapers || Download paper | 505 |
28 | 1990 | Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. (1990). Thomas, Jacob K. ; Bernard, Victor L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340. Full description at Econpapers || Download paper | 502 |
29 | 2005 | Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128. Full description at Econpapers || Download paper | 500 |
30 | 2002 | Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Fan, Joseph P. H., ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425. Full description at Econpapers || Download paper | 492 |
31 | 2001 | Financial accounting information and corporate governance. (2001). Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333. Full description at Econpapers || Download paper | 459 |
32 | 1985 | Corporate performance and managerial remuneration : An empirical analysis. (1985). Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42. Full description at Econpapers || Download paper | 447 |
33 | 1989 | Firm characteristics and analyst following. (1989). Bhushan, Ravi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274. Full description at Econpapers || Download paper | 434 |
34 | 1999 | The use of equity grants to manage optimal equity incentive levels. (1999). Core, John ; Guay, Wayne . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184. Full description at Econpapers || Download paper | 427 |
35 | 2004 | Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342. Full description at Econpapers || Download paper | 424 |
36 | 2011 | Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Ng, Anthony C. ; Srinidhi, Bin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338. Full description at Econpapers || Download paper | 403 |
37 | 1991 | Executive incentives and the horizon problem : An empirical investigation. (1991). Dechow, Patricia M. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89. Full description at Econpapers || Download paper | 401 |
38 | 2001 | The relevance of the value-relevance literature for financial accounting standard setting. (2001). Watts, Ross ; Holthausen, Robert W.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75. Full description at Econpapers || Download paper | 401 |
39 | 1996 | The capitalization, amortization, and value-relevance of R&D. (1996). Lev, Baruch ; Sougiannis, Theodore . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:21:y:1996:i:1:p:107-138. Full description at Econpapers || Download paper | 399 |
40 | 2001 | The relevance of the value relevance literature for financial accounting standard setting: another view. (2001). Barth, Mary E. ; Beaver, William H. ; Landsman, Wayne R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:77-104. Full description at Econpapers || Download paper | 391 |
41 | 2014 | A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326. Full description at Econpapers || Download paper | 374 |
42 | 2002 | Stock options for undiversified executives. (2002). Murphy, Kevin ; Hall, Brian J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42. Full description at Econpapers || Download paper | 368 |
43 | 2002 | The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Bartov, Eli ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204. Full description at Econpapers || Download paper | 360 |
44 | 1998 | Underwriting relationships, analysts earnings forecasts and investment recommendations. (1998). Lin, Hsiou-Wei ; McNichols, Maureen F.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:25:y:1998:i:1:p:101-127. Full description at Econpapers || Download paper | 355 |
45 | 1993 | Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. (1993). Gaver, Jennifer J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:125-160. Full description at Econpapers || Download paper | 353 |
46 | 2010 | The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234. Full description at Econpapers || Download paper | 352 |
47 | 1986 | Predicting takeover targets : A methodological and empirical analysis. (1986). Palepu, Krishna G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:1:p:3-35. Full description at Econpapers || Download paper | 343 |
48 | 1999 | Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?. (1999). Clement, Michael B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:27:y:1999:i:3:p:285-303. Full description at Econpapers || Download paper | 342 |
49 | 2001 | Empirical research on accounting choice. (2001). Vincent, Linda ; Lys, Thomas Z. ; Fields, Thomas D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307. Full description at Econpapers || Download paper | 333 |
50 | 1995 | Managerial ownership, accounting choices, and informativeness of earnings. (1995). Wild, John J. ; Warfield, Terry D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:20:y:1995:i:1:p:61-91. Full description at Econpapers || Download paper | 330 |
# | Year | Title | Cited |
---|---|---|---|
1 | 2005 | Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197. Full description at Econpapers || Download paper | 336 |
2 | 2001 | Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440. Full description at Econpapers || Download paper | 317 |
3 | 2005 | The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73. Full description at Econpapers || Download paper | 316 |
4 | 2006 | Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370. Full description at Econpapers || Download paper | 312 |
5 | 2009 | How does financial reporting quality relate to investment efficiency?. (2009). Hilary, Gilles ; Biddle, Gary C. ; Verdi, Rodrigo S.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:112-131. Full description at Econpapers || Download paper | 276 |
6 | 2008 | Annual report readability, current earnings, and earnings persistence. (2008). li, feng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:221-247. Full description at Econpapers || Download paper | 183 |
7 | 2010 | Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401. Full description at Econpapers || Download paper | 180 |
8 | 2018 | The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. (2018). Chen, Yi-Chun ; Wang, Yongxiang ; Hung, Mingyi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:1:p:169-190. Full description at Econpapers || Download paper | 179 |
9 | 2010 | On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205. Full description at Econpapers || Download paper | 177 |
10 | 2010 | A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178. Full description at Econpapers || Download paper | 171 |
11 | 2010 | Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19. Full description at Econpapers || Download paper | 155 |
12 | 2003 | Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386. Full description at Econpapers || Download paper | 154 |
13 | 1983 | Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194. Full description at Econpapers || Download paper | 153 |
14 | 2014 | A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326. Full description at Econpapers || Download paper | 151 |
15 | 2010 | The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343. Full description at Econpapers || Download paper | 141 |
16 | 2011 | Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Ng, Anthony C. ; Srinidhi, Bin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338. Full description at Econpapers || Download paper | 127 |
17 | 1981 | Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199. Full description at Econpapers || Download paper | 119 |
18 | 2005 | The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327. Full description at Econpapers || Download paper | 119 |
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2023 | Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform. (2023). Suk, Inho ; Schonberger, Bryce ; Dambra, Michael ; Chang, Wonjae. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:187-242. Full description at Econpapers || Download paper | |
2023 | Regulation and post-crisis pay disclosure strategies of banks. (2023). John, Kose ; de Masi, Sara ; Urbanek, Piotr ; Somka-Gobiowska, Agnieszka. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:61:y:2023:i:4:d:10.1007_s11156-023-01177-w. Full description at Econpapers || Download paper | |
2023 | Managersâ rank & file employee coordination costs and real activities manipulation. (2023). Lao, Brent ; Huang, Kelly ; Godsell, David. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:107:y:2023:i:c:s0361368222000939. Full description at Econpapers || Download paper | |
2023 | Judicial independence and crash risk: Evidence from a natural experiment in China. (2023). Liu, Yurou. In: Journal of Corporate Finance. RePEc:eee:corfin:v:83:y:2023:i:c:s0929119923001396. Full description at Econpapers || Download paper | |
2023 | ||
2023 | The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment. (2023). Belnap, Andrew. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:1:s0165410122000453. Full description at Econpapers || Download paper | |
2023 | Restatement costs and reporting bias. (2023). Lambertsen, Nikolaj Niebuhr ; Herly, Marie. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:50:y:2023:i:1-2:p:91-117. Full description at Econpapers || Download paper | |
2023 | Techno-economic assessment of photovoltaic plants considering high temporal resolution and non-linear dynamics of battery storage. (2023). Escobar, R ; Cardemil, J M ; Castillejo-Cuberos, A. In: Applied Energy. RePEc:eee:appene:v:334:y:2023:i:c:s0306261923000764. Full description at Econpapers || Download paper | |
2023 | Corporate communication and shareholder base retention: evidence from spin-offs. (2023). McDonough, Ryan P. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:60:y:2023:i:4:d:10.1007_s11156-023-01129-4. Full description at Econpapers || Download paper | |
2023 | The Supply and Effectiveness of Investor Relations in Insider- vs. Outsider-Oriented Markets. (2023). Limbach, Peter ; Doumet, Markus ; Brochet, Francois ; Betzer, Andre ; Bazhutov, Dmitry. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:1:p:660-683. Full description at Econpapers || Download paper | |
2023 | The value of communication during pandemics. (2023). Shi, Chen ; Liu, Qingfu ; Wang, Chuanjie ; Tse, Yiuman. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002305. Full description at Econpapers || Download paper | |
2023 | Cross-listing and predation risk in product markets. (2023). Li, Yunshen ; Kong, Weimin ; Zhou, Lu Jolly. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:89:y:2023:i:c:s1042443123001282. Full description at Econpapers || Download paper | |
2023 | Who cares about corporate fraud? Evidence from cross-border mergers and acquisitions of Chinese companies. (2023). Tang, Hongfei ; Deng, Xiuyuan ; Fu, Chao. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:60:y:2023:i:2:d:10.1007_s11156-022-01111-6. Full description at Econpapers || Download paper | |
2023 | Information network, public disclosure and asset prices. (2023). Zhou, Jing ; Zhao, Senyang ; Luo, Ronghua. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:77:y:2023:i:c:s0927538x22001779. Full description at Econpapers || Download paper | |
2023 | Public disclosure with information sharing in financial market. (2023). Zhao, QI ; Ji, Yucheng ; Pan, Shiliang ; Xu, Weijun. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612323000260. Full description at Econpapers || Download paper | |
2023 | Peer performance and the asymmetric timeliness of earnings recognition. (2023). Qiao, LU ; Li, Suyang ; Ma, Yechi ; Fu, Zheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:85:y:2023:i:c:s1057521922003775. Full description at Econpapers || Download paper | |
2023 | Peer effects and the mechanisms in corporate capital structure: evidence from Chinese listed firms. (2023). Tang, Liang ; Duan, YU ; Xie, Xinran ; Liu, Jiali. In: Oeconomia Copernicana. RePEc:pes:ieroec:v:14:y:2023:i:1:p:295-326. Full description at Econpapers || Download paper | |
2023 | Common institutional blockholders and tail risk. (2023). Zhong, Yuxiang ; Xie, Jing ; Agnes, C S. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:148:y:2023:i:c:s037842662200303x. Full description at Econpapers || Download paper | |
2023 | Peer effects on corporate R&D investment policies: A spatial panel model approach. (2023). Lv, Chengshuang ; He, Chengying ; Shi, Zhanzhong ; Li, Junbao. In: Journal of Business Research. RePEc:eee:jbrese:v:158:y:2023:i:c:s0148296323000255. Full description at Econpapers || Download paper | |
2023 | Do listed companies fulfill their public commitments? Evidence from the stake-raising commitments of Chinese companies. (2023). Feng, Yitian. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:77:y:2023:i:c:s0927538x22001883. Full description at Econpapers || Download paper | |
2023 | Influence of green innovation on disclosure quality: Mediating role of media attention. (2023). Hu, Xiang ; Yan, Cheng ; Shen, Xixi ; Ho, Kung-Cheng. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:188:y:2023:i:c:s0040162522008356. Full description at Econpapers || Download paper | |
2023 | Informative or distracting: CSR disclosure of peer firms and analyst forecast accuracy. (2023). Zhang, Lei ; Hu, YI ; Jin, Shuchang ; Ni, Juan. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923000911. Full description at Econpapers || Download paper | |
2023 | Peer effects in corporate advertisement expenditure: Evidence from China. (2023). Cui, Xin ; Liao, Jing ; Wang, Luhan ; Su, Zhifang. In: Research in International Business and Finance. RePEc:eee:riibaf:v:64:y:2023:i:c:s0275531922001945. Full description at Econpapers || Download paper | |
2023 | Peer effects in financial economics: A literature survey. (2023). Jarjir, Souad Lajili ; Boubaker, Sabri ; Ali-Rind, Asad. In: Research in International Business and Finance. RePEc:eee:riibaf:v:64:y:2023:i:c:s0275531922002598. Full description at Econpapers || Download paper | |
2023 | Industry and Regional Peer Effects in Corporate Digital Transformation: The Moderating Effects of TMT Characteristics. (2023). Du, Xinyu ; Zhang, Xiaoxu. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:7:p:6003-:d:1111933. Full description at Econpapers || Download paper | |
2023 | Love thy neighbour: Evidence from capital structure decisions. (2023). Cheung, Adrian Waikong ; Li, Bin ; Omura, Akihiro ; Lin, Yuen ; Su, Xiufen ; Chu, Chien Chi. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:3:p:2907-2933. Full description at Econpapers || Download paper | |
2023 | Do accounting firms change strategy through office managing partner appointments? Evidence from the U.S. (2023). Mowchan, Michael J. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:108:y:2023:i:c:s0361368223000132. Full description at Econpapers || Download paper | |
2023 | Local competition and auditors provision of non-audit services. (2023). Ho, Nam. In: Advances in accounting. RePEc:eee:advacc:v:63:y:2023:i:c:s0882611023000378. Full description at Econpapers || Download paper | |
2023 | Intended and unintended effects of mandatory R&D disclosure on innovation outcomes. (2023). Chen, Yining ; Chan, Kam C ; Liu, Baohua ; Huang, Dan. In: Economic Modelling. RePEc:eee:ecmode:v:119:y:2023:i:c:s0264999322003819. Full description at Econpapers || Download paper | |
2023 | Towards a design-based approach to accounting research. (2023). Leuz, Christian. In: CFS Working Paper Series. RePEc:zbw:cfswop:703. Full description at Econpapers || Download paper | |
2023 | How Does Supply Chain Information Disclosure Relate to Corporate Investment Efficiency? Evidence from Chinese-Listed Companies. (2023). Ma, Jiangming ; Zhao, Yuan ; Gao, DI. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:8:p:6479-:d:1120787. Full description at Econpapers || Download paper | |
2023 | CDS Trading Initiation, Information Asymmetry, and Dividend Payout. (2023). Zhao, Jianxin Donny ; Li, Chao Kevin ; Landsman, Wayne R. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:1:p:684-701. Full description at Econpapers || Download paper | |
2023 | Why Muddy the Water? Short selling and the disclosure of proprietary information. (2023). You, Jiaxing ; Lin, Hui ; Jiang, Haiyan ; Wu, Xiting. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:4:s0890838923000379. Full description at Econpapers || Download paper | |
2023 | Public firm disclosures and the market for innovation. (2023). Valentine, Kristen ; Kim, Jinhwan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410123000010. Full description at Econpapers || Download paper | |
2023 | Trade secret protection and product market dynamics. (2023). Yuan, Xiaojing ; Hu, Dan ; Bradley, Daniel ; Zhang, Chi. In: Journal of Corporate Finance. RePEc:eee:corfin:v:83:y:2023:i:c:s0929119923001190. Full description at Econpapers || Download paper | |
2023 | Air pollution and corporate green innovation in China. (2023). He, Jingbin ; Ma, Xinru. In: Economic Modelling. RePEc:eee:ecmode:v:124:y:2023:i:c:s0264999323001177. Full description at Econpapers || Download paper | |
2023 | Does tax uncertainty affect firm innovation speed?. (2023). Jin, Rong ; Chen, Wanyi. In: Technovation. RePEc:eee:techno:v:125:y:2023:i:c:s0166497223000822. Full description at Econpapers || Download paper | |
2023 | Unintended consequences of tax enforcement on corporate innovation: Evidence from a natural experiment in China. (2023). Zhang, Qin ; Weng, Danyan ; Liu, Lihua. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:1292-1309. Full description at Econpapers || Download paper | |
2023 | To lend or not to lend? The ECB as the âintermediary of last resortâ. (2023). Burietz, Aurore ; Picault, Matthieu. In: Economic Modelling. RePEc:eee:ecmode:v:122:y:2023:i:c:s0264999323000408. Full description at Econpapers || Download paper | |
2023 | Loan spreads and credit cycles: The role of lendersâ personal economic experiences. (2023). Ma, Pengfei ; Gao, Janet ; Carvalho, Daniel. In: Journal of Financial Economics. RePEc:eee:jfinec:v:148:y:2023:i:2:p:118-149. Full description at Econpapers || Download paper | |
2023 | Lending Relationships and the Collateral Channel*. (2023). Pinter, Gabor ; Foulis, Angus ; Chavaz, Matthieu ; Bahaj, Saleem ; Anderson, Gareth. In: Review of Finance. RePEc:oup:revfin:v:27:y:2023:i:3:p:851-887.. Full description at Econpapers || Download paper | |
2023 | (Loan) price and (loan officer) prejudice. (2023). Burietz, Aurore ; Bertrand, Jeremie. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:210:y:2023:i:c:p:26-42. Full description at Econpapers || Download paper | |
2023 | Partisanship in loan pricing. (2023). Ma, Pengfei ; Gao, Janet ; Dagostino, Ramona. In: Journal of Financial Economics. RePEc:eee:jfinec:v:150:y:2023:i:3:s0304405x23001575. Full description at Econpapers || Download paper | |
2023 | A characterization of the Lenders position in the context of contractual loan conditions. (2023). McIntyre, Michael L. In: SN Business & Economics. RePEc:spr:snbeco:v:3:y:2023:i:8:d:10.1007_s43546-023-00522-4. Full description at Econpapers || Download paper | |
2023 | Lender Trust and Bank Loan Contracts. (2023). Nguyen, Duc Duy ; Lim, Sonya ; Hagendorff, Jens. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:3:p:1758-1779. Full description at Econpapers || Download paper | |
2023 | Corporate social responsibility misconduct and formation of board interlocks. (2023). Yao, Daifei ; Xiang, YI ; Tsang, Albert ; Wang, Yujie. In: Journal of Financial Stability. RePEc:eee:finsta:v:67:y:2023:i:c:s1572308923000621. Full description at Econpapers || Download paper | |
2023 | Whose financial grievances go unobserved?. (2023). Sane, Renuka ; Balasubramaniam, Vimal ; Sharma, Srishti. In: Journal of Asian Economics. RePEc:eee:asieco:v:89:y:2023:i:c:s1049007823000751. Full description at Econpapers || Download paper | |
2023 | Does it pay to withdraw marketing metrics disclosure? An empirical study of retailersâ cessation of monthly comparable-store sales. (2023). Yu, Jibin ; Zhou, Chenxi. In: Journal of Business Research. RePEc:eee:jbrese:v:156:y:2023:i:c:s0148296322009778. Full description at Econpapers || Download paper | |
2023 | Does speculative news hurt productivity? Evidence from takeover rumors. (2023). Cumming, Douglas ; Bazhutov, Dmitry ; Andres, Christian ; Limbach, Peter. In: CFS Working Paper Series. RePEc:zbw:cfswop:701. Full description at Econpapers || Download paper | |
2023 | Proximity and the Management of Innovation. (2023). Labro, Eva ; Glaeser, Stephen. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:5:p:3080-3099. Full description at Econpapers || Download paper | |
2023 | Shareholder litigation and short selling ahead of private equity placements. (2023). Liu, Yini ; Bayar, Onur ; Mao, Juan. In: The Financial Review. RePEc:bla:finrev:v:58:y:2023:i:4:p:833-858. Full description at Econpapers || Download paper | |
2023 | Deleveraging for talents: Human capital reliance and corporate leverage. (2023). Zheng, Minghui ; Liu, Yunguo ; Xie, Sujuan ; Xu, Yue. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:5:p:4823-4847. Full description at Econpapers || Download paper | |
2023 | The effect of real earnings smoothing on corporate labour investment. (2023). Zhang, Zhifang ; Rees, William ; Cao, Zhangfan. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:6:s0890838923000057. Full description at Econpapers || Download paper | |
2023 | Customer prospects and pay-performance sensitivity: Evidence from Korea. (2023). Park, So Hee. In: Research in International Business and Finance. RePEc:eee:riibaf:v:64:y:2023:i:c:s0275531922002458. Full description at Econpapers || Download paper | |
2023 | Common ownership and executive pay-for-performance sensitivity: Evidence from China. (2023). Zhu, Siyuan ; Xu, Longbing. In: Research in International Business and Finance. RePEc:eee:riibaf:v:65:y:2023:i:c:s0275531923000739. Full description at Econpapers || Download paper | |
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2023 | Bank deregulation and corporate environmental performance. (2023). Wu, Chenyu ; Song, Hong ; Lou, Pingyi ; Chen, Tao. In: World Development. RePEc:eee:wdevel:v:161:y:2023:i:c:s0305750x22002960. Full description at Econpapers || Download paper | |
2023 | Environmental, Social, and Governance (ESG) disclosure: A literature review. (2023). Cao, Huijuan ; Frost, Tracie ; Tsang, Albert. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000853. Full description at Econpapers || Download paper | |
2023 | Regulatory-driven corporate greenwashing: Evidence from âlow-carbon cityâ pilot policy in China. (2023). Zhang, Guanglong. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:78:y:2023:i:c:s0927538x23000173. Full description at Econpapers || Download paper | |
2023 | Tax incentives and firm pollution. (2023). Qin, NI ; Xiong, Mengxu ; Kong, Dongmin. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:30:y:2023:i:3:d:10.1007_s10797-022-09731-3. Full description at Econpapers || Download paper | |
2023 | . Full description at Econpapers || Download paper | |
2023 | Local Fiscal Pressure and Enterprise Environmental Protection Investment under COVID-19: Evidence from China. (2023). Ren, Jing ; Liu, Qiongzhi. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:6:p:5456-:d:1102185. Full description at Econpapers || Download paper | |
2023 | Anti-corruption and corporate pollution mitigation: Evidence from China. (2023). Cheng, XU ; Huang, Zhiying ; Han, Shangjie ; Zhou, Zhifang. In: Ecological Economics. RePEc:eee:ecolec:v:208:y:2023:i:c:s0921800923000587. Full description at Econpapers || Download paper | |
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2023 | Environmental tax and highly polluting firms green transformation: Evidence from green mergers and acquisitions. (2023). Fang, QI ; Hu, Jun ; Wu, Huiying. In: Energy Economics. RePEc:eee:eneeco:v:127:y:2023:i:pb:s0140988323005443. Full description at Econpapers || Download paper | |
2023 | Regulations, politics, and firm green innovation. (2023). Sheng, Yan ; Xu, Jian. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:13-32. Full description at Econpapers || Download paper | |
2023 | Donât go on holiday in August! Market reaction to an unexpected windfall tax on banks. (2023). Reghezza, Alessio ; Pancotto, Livia ; de Vito, Antonio ; Perdichizzi, Salvatore. In: Economics Letters. RePEc:eee:ecolet:v:233:y:2023:i:c:s0165176523004330. Full description at Econpapers || Download paper | |
2023 | External Financing and Firm Growth: Evidence from Micro, Small, and Medium Enterprises in Iran. (2023). Gholipour Fereidouni, Hassan ; Farzanegan, Mohammad Reza ; Goltabar, Saleh ; Cheratian, Iman. In: MAGKS Papers on Economics. RePEc:mar:magkse:202308. Full description at Econpapers || Download paper | |
2023 | Short-term loans and Firms high-quality innovation: Evidence from the access to patent-backed loans in China. (2023). Chen, Shi ; Zhang, Fuxin ; Rong, Zhao. In: China Economic Review. RePEc:eee:chieco:v:78:y:2023:i:c:s1043951x23000032. Full description at Econpapers || Download paper | |
2023 | The unintended consequence of collateral-based financing: Evidence from corporate cost behavior. (2023). Chen, Zhihua ; Lu, Chun ; Li, Tongxia. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:1:s1815566922000339. Full description at Econpapers || Download paper | |
2023 | The impact of housing macroprudential policy on firm innovation: empirical evidence from China. (2023). Jin, Ruoxi ; Sun, Yongming ; Zhu, Haojie ; Chen, Mengtao. In: Palgrave Communications. RePEc:pal:palcom:v:10:y:2023:i:1:d:10.1057_s41599-023-02010-4. Full description at Econpapers || Download paper | |
2023 | Patent pledge policy and stock price crash risk: Evidence from China. (2023). Liu, Boyang ; Xie, Linlin. In: Research in International Business and Finance. RePEc:eee:riibaf:v:65:y:2023:i:c:s0275531923000934. Full description at Econpapers || Download paper | |
2023 | Reform of fiscal hierarchy and corporate innovation: Evidence from the âProvince-Managing-Countyâ fiscal reform in China. (2023). Zhao, Huixian ; Jin, Yifan ; Liu, Shasha. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:80:y:2023:i:c:s0927538x23001348. Full description at Econpapers || Download paper | |
2023 | Does dialect diversity affect entrepreneurial activities? Evidence from China. (2023). Chan, Kam C ; Wang, Xin ; Yang, Zelin ; Xiong, Jiacai. In: Economic Modelling. RePEc:eee:ecmode:v:128:y:2023:i:c:s0264999323003371. Full description at Econpapers || Download paper | |
2023 | Just âblah blah blahâ? Stock market expectations and reactions to COP26. (2023). Palea, Vera ; Paimanova, Viktoriia ; Miazza, Aline ; Birindelli, Giuliana. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923002156. Full description at Econpapers || Download paper | |
2023 | How FinTech improves financial reporting quality? Evidence from earnings management. (2023). Gao, Haoyu ; Fang, Jincheng ; Wen, Huiyu. In: Economic Modelling. RePEc:eee:ecmode:v:126:y:2023:i:c:s026499932300247x. Full description at Econpapers || Download paper | |
2023 | Earnings management to avoid losses: Evidence in non-listed Colombian companies. (2023). Mora-Valencia, Andrés ; Tobar, Jose E ; Franco, Julian Benavides. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:53:y:2023:i:c:s106195182300054x. Full description at Econpapers || Download paper | |
2023 | Centralized Drug Procurement and asymmetric earnings management: Evidence from China. (2023). Wu, Dejun ; Xu, Sha. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pa:s1544612323002787. Full description at Econpapers || Download paper | |
2023 | Swing Pricing et dynamique des flux au regard de la crise Covid-19. (2023). Garcia, Thomas ; Baena, Antoine. In: Working papers. RePEc:bfr:banfra:914. Full description at Econpapers || Download paper | |
2023 | How does fintech affect bank risk? A perspective based on financialized transfer of government implicit debt risk. (2023). Sun, Ruiyi ; Song, Zilong ; Gu, Qiankun ; Huang, Xiang ; Wang, Jiaxin. In: Economic Modelling. RePEc:eee:ecmode:v:128:y:2023:i:c:s0264999323003103. Full description at Econpapers || Download paper | |
2023 | Creating Agile Institutions with Organizational Trust in the Finance Sector of Turkey: The Mediating Role of Psychological Empowerment in Times of COVID-19. (2023). Laskowska, Agnieszka ; Laskowski, Jan ; Dluhopolskyi, Oleksandr ; Kiziloglu, Mehmet. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:4:p:3019-:d:1060710. Full description at Econpapers || Download paper | |
2023 | Taxation and the transfer of patents: Evidence from Europe. (2023). Ciaramella, Laurie. In: European Economic Review. RePEc:eee:eecrev:v:151:y:2023:i:c:s0014292122001921. Full description at Econpapers || Download paper | |
2023 | Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?. (2023). , Barbara ; Mardan, Mohammed ; Casi, Elisa. In: Discussion Papers. RePEc:hhs:nhhfms:2023_012. Full description at Econpapers || Download paper | |
2023 | Local government fiscal stress and corporate risk-taking: Evidence from a quasi-natural experiment in China. (2023). Zhou, Peng ; Peng, Fei. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:1677-1695. Full description at Econpapers || Download paper | |
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2023 | Executives with CPA firm career experience and corporate fraud. (2023). Li, Yuan ; Fu, Jinwei ; Qi, Xiangqin ; Xue, Lixing. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323007365. Full description at Econpapers || Download paper | |
2023 | Investment, inflation, and the role of internal information systems as a transmission channel. (2023). Joos, Peter ; Ferracuti, Elia ; Binz, Oliver. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000563. Full description at Econpapers || Download paper | |
2023 | Does mandatory operating information disclosure affect stock price crash risk? Evidence from China. (2023). Zhang, Anting ; He, Yan ; Meng, Qingxi ; Gong, Xiaoyun. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002214. Full description at Econpapers || Download paper | |
2023 | Political similarities in credit ratings. (2023). Do, Hung ; Nguyen, Nhut H ; Molchanov, Alexander. In: International Review of Financial Analysis. RePEc:eee:finana:v:86:y:2023:i:c:s1057521923000315. Full description at Econpapers || Download paper | |
2023 | Do Rating Agencies Behave Defensively for Higher Risk Issuers?. (2023). Sikochi, Anywhere ; Muller, Karl A ; Kraft, Pepa ; Koharki, Kevin ; Bonsall, Samuel B. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:8:p:4864-4887. Full description at Econpapers || Download paper | |
2023 | Cross-Section of Returns, Predictors Credibility, and Method Issues. (2023). Yu, Zhimin. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:1:p:34-:d:1025770. Full description at Econpapers || Download paper | |
2023 | The implied cost of capital: accounting for growth. (2023). Wang, Haofei ; Zhu, Julie ; Penman, Stephen. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:61:y:2023:i:3:d:10.1007_s11156-023-01175-y. Full description at Econpapers || Download paper | |
2023 | Do risk exposures explain accounting anomalies? A new testing method. (2023). Peng, Zihang. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:3:p:2965-2983. Full description at Econpapers || Download paper | |
2023 | Strategic complexity in disclosure. (2023). Smith, Kevin ; Aghamolla, Cyrus. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000599. Full description at Econpapers || Download paper | |
2023 | Patented knowledge capital and implied equity risk premium. (2023). Mishra, Dev ; Hegde, Shantaram P. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:148:y:2023:i:c:s0378426622003181. Full description at Econpapers || Download paper | |
2023 | Do technological innovation, foreign investment, trade and human capital have a symmetric effect on economic growth? Novel dynamic ARDL simulation study on Bangladesh. (2023). Musa, Mohammad ; Zhang, Zhihe ; Rahman, Preethu. In: Economic Change and Restructuring. RePEc:kap:ecopln:v:56:y:2023:i:2:d:10.1007_s10644-022-09478-1. Full description at Econpapers || Download paper | |
2023 | Intended and unintended knowledge spillovers in innovation. (2023). Rammer, Christian ; Kraft, Kornelius. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23015. Full description at Econpapers || Download paper | |
2023 | Trade secrets laws and technology spillovers. (2023). Wang, Yanzhi. In: Research Policy. RePEc:eee:respol:v:52:y:2023:i:7:s0048733323000781. Full description at Econpapers || Download paper | |
2023 | Technology spillover, corporate investment, and stock returns. (2023). Wang, Yanzhi ; Hsu, Yen-Ju. In: Journal of Empirical Finance. RePEc:eee:empfin:v:73:y:2023:i:c:p:238-250. Full description at Econpapers || Download paper | |
2023 | Tax-loss harvesting with cryptocurrencies. (2023). Cong, Lin ; Landsman, Wayne ; Rabetti, Daniel ; Maydew, Edward. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000319. Full description at Econpapers || Download paper | |
2023 | Earnings Management of Chinese Listed Multinational Corporations. (2023). Xie, Wenjing ; Qi, Tong ; Lu, Xingyu. In: China & World Economy. RePEc:bla:chinae:v:31:y:2023:i:6:p:179-206. Full description at Econpapers || Download paper | |
2023 | Local green finance policies and corporate ESG performance. (2023). Bai, Caiquan ; Wang, Huimin ; Xue, Qihang. In: International Review of Finance. RePEc:bla:irvfin:v:23:y:2023:i:4:p:721-749. Full description at Econpapers || Download paper | |
2023 | Randomized inspection and firms government subsidies: A natural experiment in China. (2023). Ye, Wenxu ; Liu, Chenhao ; Kong, Dongmin. In: China Economic Review. RePEc:eee:chieco:v:82:y:2023:i:c:s1043951x23001499. Full description at Econpapers || Download paper | |
2023 | The asymmetric innovation effects of heterogeneous government subsidies: A new perspective from GDP target deviation. (2023). Gebrehans, Mebrahtu Tesfagebreal ; Yu, Qian ; Tang, Dapeng ; Wang, Lulu. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002202. Full description at Econpapers || Download paper | |
2023 | Disclosure Substitution. (2023). Taylor, Daniel ; Samuels, Delphine ; Heinle, Mirko. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:8:p:4774-4789. Full description at Econpapers || Download paper | |
2023 | Essays on corporate disclosures, innovation, and investments. (2023). Ahi, Mustafa. In: Other publications TiSEM. RePEc:tiu:tiutis:0dddb5f7-17e1-41ba-97da-0b6d6eacd951. Full description at Econpapers || Download paper | |
2023 | Induced green innovation of suppliers: The âgreen powerâ from major customers. (2023). Yang, Lisha ; Wei, Qingfang. In: Energy Economics. RePEc:eee:eneeco:v:124:y:2023:i:c:s0140988323002736. Full description at Econpapers || Download paper | |
2023 | Tax competition in the presence of profit shifting. (2023). van Ypersele, Tanguy ; Oh, David ; Mongrain, Steeve. In: Journal of Public Economics. RePEc:eee:pubeco:v:224:y:2023:i:c:s0047272723001226. Full description at Econpapers || Download paper | |
2023 | Tax competition in the presence of profit shifting. (2023). van Ypersele, Tanguy ; Oh, David ; Mongrain, Steeve. In: Post-Print. RePEc:hal:journl:hal-04184030. Full description at Econpapers || Download paper | |
2023 | Invention value, inventive capability and the large firm advantage. (2023). Sebastian, Divya ; Lee, Honggi ; Cohen, Wesley ; Arora, Ashish. In: Research Policy. RePEc:eee:respol:v:52:y:2023:i:1:s0048733322001718. Full description at Econpapers || Download paper | |
2023 | The effects of terrorist attacks on inventor productivity and mobility. (2023). Petmezas, Dimitris ; Nguyen, Tung ; Fich, Eliezer M. In: Research Policy. RePEc:eee:respol:v:52:y:2023:i:1:s0048733322001767. Full description at Econpapers || Download paper | |
2023 | Do corporate lawyers matter? Evidence from patents. (2023). Marshall, Andrew ; Czarnowski, Pawel ; Andriosopoulos, Dimitris. In: Journal of Corporate Finance. RePEc:eee:corfin:v:83:y:2023:i:c:s0929119923001220. Full description at Econpapers || Download paper | |
2023 | Climate policy uncertainty and green innovation. (2023). Huang, Wendi. In: Economics Letters. RePEc:eee:ecolet:v:233:y:2023:i:c:s0165176523004494. Full description at Econpapers || Download paper | |
2023 | Unintended consequences of outcome based compensation â How CEO bonuses, stocks and stock options affect their firms patent litigation. (2023). Sofka, Wolfgang ; Procopiou, Andreas ; Papageorgiadis, Nikolaos. In: Research Policy. RePEc:eee:respol:v:52:y:2023:i:8:s0048733323001002. Full description at Econpapers || Download paper | |
2023 | The effect of management control systems in managing the unknown: Does the market appreciate the breadth of vision?. (2023). Lopez-Valeiras, Ernesto ; Gomez-Conde, Jacobo ; Lunkes, Rogerio Joo ; Rosa, Fabricia Silva. In: Review of Managerial Science. RePEc:spr:rvmgts:v:17:y:2023:i:8:d:10.1007_s11846-022-00601-0. Full description at Econpapers || Download paper | |
2023 | The determinants and consequences of firmsâ boilerplate answers: Evidence from online interactive platforms in China. (2023). Jiang, Cuixia ; Xu, Qifa ; Xie, Nan ; Yang, Shanlin. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323010425. Full description at Econpapers || Download paper | |
2023 | Do firms follow the SECâs confidential treatment protocols? Evidence from credit agreements. (2023). Saavedra, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09796-3. Full description at Econpapers || Download paper | |
2023 | The wisdom of crowds and the markets response to earnings news: Evidence using the geographic dispersion of investors. (2023). Chen, Jason V. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s0165410122000908. Full description at Econpapers || Download paper | |
2023 | ESG rating confusion and bond spreads. (2023). Yan, Jingzhou ; Zou, Jin ; Deng, Guoying. In: Economic Modelling. RePEc:eee:ecmode:v:129:y:2023:i:c:s026499932300367x. Full description at Econpapers || Download paper | |
2023 | Understanding the role of aggregate analyst attention in resolving stock market uncertainty. (2023). Hu, Changsheng ; Hou, Yunfei. In: Finance Research Letters. RePEc:eee:finlet:v:57:y:2023:i:c:s154461232300555x. Full description at Econpapers || Download paper | |
2023 | Corporate Social Responsibility: A Business Strategy That Promotes Energy Environmental Transition and Combats Volatility in the Post-Pandemic World. (2023). Garefalakis, Alexandros ; Passas, Ioannis ; Ragazou, Konstantina ; Sariannidis, Nikolaos ; Karagiannopoulou, Sofia. In: Energies. RePEc:gam:jeners:v:16:y:2023:i:3:p:1102-:d:1040911. Full description at Econpapers || Download paper | |
2023 | International business sustainability and global value chains: Synthesis, framework and research agenda. (2023). Sakka, Georgia ; Koronios, Konstantinos ; Dimitropoulos, Panagiotis. In: Journal of International Management. RePEc:eee:intman:v:29:y:2023:i:5:s1075425323000510. Full description at Econpapers || Download paper | |
2023 | Does ESG performance affect audit pricing? Evidence from China. (2023). Ma, Yan ; Wu, Hao ; Song, Yunling. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923004064. Full description at Econpapers || Download paper | |
2023 | Does Shareholder Activism Create Value? A Meta-Analysis. (2023). Irsova, Zuzana ; Havranek, Tomas ; Novak, Jiri ; Bajzik, Josef. In: MetaArXiv. RePEc:osf:metaar:g94sx. Full description at Econpapers || Download paper | |
2023 | Does Shareholder Activism Create Value? A Meta-Analysis. (2023). Irsova, Zuzana ; Havranek, Tomas ; Novak, Jiri ; Bajzik, Josef. In: EconStor Preprints. RePEc:zbw:esprep:272232. Full description at Econpapers || Download paper | |
2023 | Can the market identify prosperous activist engagements? Evidence from announcement and long-term buy-and-hold returns. (2023). Sievers, Soenke ; Pelster, Matthias ; Hartmann, Jochen. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:89:y:2023:i:c:p:174-187. Full description at Econpapers || Download paper | |
2023 | Is the role of shareholder activism in corporate governance overestimated?. (2023). Bajzik, Josef. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323008802. Full description at Econpapers || Download paper | |
2023 | Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics. (2023). Weck, Stefan ; Spengel, Christoph ; Olbert, Marcel. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23036. Full description at Econpapers || Download paper | |
2023 | Performance commitments and the properties of analyst earnings forecasts: Evidence from Chinese reverse merger firms. (2023). Xiong, LU ; Yang, Lingxuan ; Liu, YU. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002910. Full description at Econpapers || Download paper | |
2023 | Litigation Risk and Corporate Cash Holdings:Evidence from a Legal Shock. (2021). Oliviero, Tommaso ; Zou, Hong ; Park, Min. In: CSEF Working Papers. RePEc:sef:csefwp:623. Full description at Econpapers || Download paper | |
2023 | Appraisal rights and corporate disclosure during mergers and acquisitions. (2023). Stewart, Christopher R. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:1:s0165410122000507. Full description at Econpapers || Download paper | |
2023 | Securities class actions and conditional conservatism: Evidence from two legal events. (2023). Zhang, Yizhou ; Shan, Yaowen ; Lu, Meiting ; Chen, Xiaomeng. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:2:p:2441-2471. Full description at Econpapers || Download paper | |
2023 | Is the effect of shared auditors driven by shared audit partners? The case of M&As. (2023). Bond, David ; Czernkowski, Robert ; Bugeja, Martin ; Bedford, Anna. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000294. Full description at Econpapers || Download paper | |
2023 | Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions. (2023). Vasarhelyi, Miklos A ; Dai, Jun ; Gu, YU. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000179. Full description at Econpapers || Download paper | |
2023 | The dark side of audit market competition. (2023). Zhang, Pengdong ; Shroff, Nemit ; Pan, Yue. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:1:s016541012200043x. Full description at Econpapers || Download paper | |
2023 | Do tax-based proprietary costs discourage public listing?. (2023). Yost, Benjamin P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s0165410122000763. Full description at Econpapers || Download paper | |
2023 | Can Policy Promote Agricultural Service Outsourcing? Quasi-Natural Experimental Evidence from China. (2023). Guo, Xiaoqin ; Li, Xiang. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:2:p:1009-:d:1026431. Full description at Econpapers || Download paper | |
2023 | Analyst independence and earnings management. (2023). Lui, Daphne ; Jeanjean, Thomas ; Huang, Zhongwei. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:50:y:2023:i:3-4:p:598-621. Full description at Econpapers || Download paper | |
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2023 | Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market. (2023). Velte, Patrick. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:5:p:2406-2418. Full description at Econpapers || Download paper | |
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2023 | CEO remuneration, financial distress and firm life cycle. (2023). Duong, Lien ; Taylor, Grantley ; Nguyen, Mai ; Jia, Jing ; Chatterjee, Bikram. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:80:y:2023:i:c:s0927538x23001166. Full description at Econpapers || Download paper | |
2023 | Hedge Funds and Public Information Acquisition. (2023). Umar, Tarik ; Crotty, Kevin ; Crane, Alan. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:6:p:3241-3262. Full description at Econpapers || Download paper | |
2023 | Home bias in shareholder voting. (2023). Li, Xuan. In: Discussion Papers. RePEc:hhs:nhhfms:2023_021. Full description at Econpapers || Download paper | |
2023 | Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States. (2023). , Yaoyi ; Masli, Adi ; Kara, Mehmet ; Arikan, Mazhar. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s0165410122000751. Full description at Econpapers || Download paper | |
2023 | Mean reverting in stock ratings distribution. (2023). Chan, Chia-Ying ; Lo, Huai-Chun. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:60:y:2023:i:3:d:10.1007_s11156-022-01121-4. Full description at Econpapers || Download paper | |
2023 | Competition laws, external financing and investment. (2023). Dodzidenu, Solomon Wise ; Ofosu, Emmanuel ; Peter, Cephas Simon ; Xede, James. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:82:y:2023:i:c:s104244312200172x. Full description at Econpapers || Download paper | |
2023 | Consequences of state-level regulations in accounting, finance, and corporate governance: A review. (2023). Habib, Ahsan ; Al-Hadi, Ahmed. In: Advances in accounting. RePEc:eee:advacc:v:60:y:2023:i:c:s0882611022000499. Full description at Econpapers || Download paper | |
2023 | Third-party auditor liability and financial restatements. (2023). Eulaiwi, Baban ; Hasan, Mostafa Monzur ; Taylor, Grantley ; Al-Hadi, Ahmed. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000130. Full description at Econpapers || Download paper | |
2023 | The effect of bond market transparency on bank loan contracting. (2023). Kyung, Hoyoun ; Chy, Mahfuz. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s0165410122000593. Full description at Econpapers || Download paper | |
2023 | StoneRidge Investment Partners v. Scientific Atlanta: A Test of Auditor Litigation Risk. (2023). Heron, Nicole M ; Brown, Anna Bergman ; Zur, Emanuel ; Levy, Hagit. In: Journal of Business Ethics. RePEc:kap:jbuset:v:187:y:2023:i:3:d:10.1007_s10551-022-05267-y. Full description at Econpapers || Download paper | |
2023 | Good Governance within Public Participation and National Audit for Reducing Corruption. (2023). Pimonenko, Tetyana ; Lyulyov, Oleksii ; Lu, YU ; Su, Huishui. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:9:p:7030-:d:1129981. Full description at Econpapers || Download paper | |
2023 | Research on Supply Chain Decisions for Production Waste Recovery and Reuse Based on a Recycler Focus. (2023). Lu, Hui ; Wang, Kai ; Liu, Xingyao. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:4:p:3320-:d:1065146. Full description at Econpapers || Download paper | |
2023 | Investment sensitivity to lender default shocks. (2023). Selvam, Srinivasan ; Julio, Brandon ; Celil, Hursit S. In: Journal of Corporate Finance. RePEc:eee:corfin:v:79:y:2023:i:c:s0929119922001547. Full description at Econpapers || Download paper | |
2023 | Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks. (2023). Wang, Lynn Linghuan. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:935-978. Full description at Econpapers || Download paper | |
2023 | The Value of Mandatory Certification: A Real Effects Perspective. (2023). Xiong, Yan ; Xin, Baohua ; Jiang, XU. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:377-413. Full description at Econpapers || Download paper | |
2023 | Managerial perception on competition and strategic R&D decisions1. (2023). Wu, Yanling ; Huang, Dan ; Cheng, Jie. In: Economic Modelling. RePEc:eee:ecmode:v:123:y:2023:i:c:s0264999323000937. Full description at Econpapers || Download paper | |
2023 | Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort. (2023). Ho, Shirley J ; Sung, Hao-Chang. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:1:s1815566923000012. Full description at Econpapers || Download paper | |
2023 | Secret sentiments make for good announcements: Does unjustified managerial belief benefit tourism firm performance?. (2023). Liu, Ya-Fei ; Zeng, Min. In: Annals of Tourism Research. RePEc:eee:anture:v:103:y:2023:i:c:s0160738323001469. Full description at Econpapers || Download paper |
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2023 | Is there a dark side of competition? Product market competition and auditor-client contracting. (2023). Walton, Stephanie ; Li, Tianpei. In: Advances in accounting. RePEc:eee:advacc:v:62:y:2023:i:c:s0882611023000172. Full description at Econpapers || Download paper | |
2023 | Employee treatment and corporate investment efficiency: Evidence from China. (2023). Yan, Youliang ; Wang, Maochuan. In: Economic Modelling. RePEc:eee:ecmode:v:128:y:2023:i:c:s0264999323002961. Full description at Econpapers || Download paper | |
2023 | How U.S. job policy affects Chinas scientific and technological manufacturing firms? A perspective based on the competitive environment. (2023). Wang, Jiaxin ; Wu, Guilin ; Long, Houyin ; Zhang, Pengdong. In: Energy Economics. RePEc:eee:eneeco:v:126:y:2023:i:c:s0140988323004747. Full description at Econpapers || Download paper | |
2023 | The informational feedback effect of stock prices on corporate investments: A comparison of new energy firms and traditional energy firms in China. (2023). Xu, Zhiwei ; Zhang, Teng. In: Energy Economics. RePEc:eee:eneeco:v:127:y:2023:i:pa:s0140988323005844. Full description at Econpapers || Download paper | |
2023 | Principal SOE customers and corporate tax avoidance: Evidence from the government arrears clearance reform. (2023). Huang, Xiang ; Chen, Jin ; Wang, Jiaxin ; Song, Zilong. In: Energy Economics. RePEc:eee:eneeco:v:128:y:2023:i:c:s0140988323006552. Full description at Econpapers || Download paper | |
2023 | Institutional investors site visits, information asymmetry, and investment efficiency. (2023). Wu, Yanjun ; Li, NA ; Zhao, Lei. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923001904. Full description at Econpapers || Download paper | |
2023 | Government audit supervision, financialization, and executives excess perks: Evidence from Chinese state-owned enterprises. (2023). Chen, Wenchuan ; Luo, Yalin ; Li, Wenwen ; Zhang, Mengtao. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002326. Full description at Econpapers || Download paper | |
2023 | The deleveraging puzzle of investment opportunity shock: A quasi-natural experiments on drug marketing authorization holder. (2023). Huang, Xiang ; Wu, Zhifeng ; Long, Houyin ; Zhang, Qihao ; Wang, Jiaxin. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923004519. Full description at Econpapers || Download paper | |
2023 | Independent audit quality and corporate cash holdings. (2023). Chau, Ka Yin ; Peng, Cong. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323007778. Full description at Econpapers || Download paper | |
2023 | Can customer concentration affect corporate ESG performance?. (2023). Zhang, Pengdong ; Zheng, Siyu. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008048. Full description at Econpapers || Download paper | |
2023 | The effect of key audit matters reviewing on loan approval decisions?. (2023). Liu, Shanmin ; Su, Shengqi ; Yao, Jie. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008395. Full description at Econpapers || Download paper | |
2023 | Does regional audit market competition influence audit pricing? Evidence based on the spatial distribution of the audit market. (2023). Wei, Lang ; Zhang, Yiling. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s154461232300911x. Full description at Econpapers || Download paper | |
2023 | Pandemic public health interventions and corporate communications: Evidence from China. (2023). Huang, Mengqi ; Yuan, Hong. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323009790. Full description at Econpapers || Download paper | |
2023 | Peer effects of corporate product quality information disclosure: Learning and competition. (2023). Huang, Xiang ; Wu, Guilin ; Wang, Jiaxin ; Song, Zilong ; Sun, DI. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:88:y:2023:i:c:s1042443123000926. Full description at Econpapers || Download paper | |
2023 | Managersâ choice of disclosure complexity. (2023). Bertomeu, Jeremy. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000617. Full description at Econpapers || Download paper | |
2023 | The effect of extreme rainfall on corporate financing policies. (2023). Zhang, Junsheng ; Liu, Siyi ; Chen, Sicen. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:216:y:2023:i:c:p:670-685. Full description at Econpapers || Download paper | |
2023 | How does export VAT rebates policy affect corporate investment efficiency? Evidence from corporate tax stickiness. (2023). Zhu, Ling ; Wang, Xinyi. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002019. Full description at Econpapers || Download paper | |
2023 | The pre-IPO dividend and IPO underpricing: Evidence from China. (2023). Huang, Yong ; Cheng, Ruonan ; Wang, Jiaxin ; Yan, Chao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002664. Full description at Econpapers || Download paper | |
2023 | Regulation and post-crisis pay disclosure strategies of banks. (2023). John, Kose ; de Masi, Sara ; Urbanek, Piotr ; Somka-Gobiowska, Agnieszka. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:61:y:2023:i:4:d:10.1007_s11156-023-01177-w. Full description at Econpapers || Download paper | |
2023 | Roe v. Rates: Reproductive Healthcare and Public Financing Costs. (2023). Ye, Zihan ; Lu, Runjing. In: SocArXiv. RePEc:osf:socarx:7t5jz. Full description at Econpapers || Download paper | |
2023 | Is analytical tax research alive and kicking? Insights from 2000 until 2022. (2023). Sailer, Mariana ; Niemann, Rainer. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01157-5. Full description at Econpapers || Download paper | |
2023 | Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability. (2023). Li, Laura Yue ; Chen, Ciao-Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09797-2. Full description at Econpapers || Download paper | |
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2022 | Real earnings management: A review of the international literature. (2022). Ahmad, Fawad ; Biswas, Pallab Kumar ; Wu, Julia Yonghua ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4279-4344. Full description at Econpapers || Download paper | |
2022 | Investor heterogeneity and negative skewness in stock returns: Evidence from institutional investors. (2022). Goutte, Stéphane ; Zhu, Hui ; Saadi, Samir ; Benkraiem, Ramzi. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001627. Full description at Econpapers || Download paper | |
2022 | Shared auditors, social trust, and relationship-specific investment in the supply chain. (2022). Zhang, Yuyu ; Yang, Haiyan ; Hu, Zhiying. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:3:s1815566922000248. Full description at Econpapers || Download paper | |
2022 | Managerial Risk-Taking Incentives and Bank Earnings Management: Evidence from FAS 123R. (2022). Bai, Gang ; Yang, Qiurong ; Elyasiani, Elyas. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:21:p:13721-:d:950740. Full description at Econpapers || Download paper | |
2022 | Managerial Myopia and Long-Term Investment: Evidence from China. (2022). Zhong, Changbao ; Li, Jinglei ; Ju, Meng ; Cao, Qilong. In: Sustainability. RePEc:gam:jsusta:v:15:y:2022:i:1:p:708-:d:1020965. Full description at Econpapers || Download paper | |
2022 | News Selection and Asset Pricing Implications. (2022). Mondria, Jordi ; Martineau, Charles. In: SocArXiv. RePEc:osf:socarx:ame2f. Full description at Econpapers || Download paper | |
2022 | Can the market identify prosperous activist engagements? Evidence from announcement and long-term buy-and-hold returns. (2022). Hartmann, Jochen ; Pelster, Matthias ; Sievers, Soenke. In: Working Papers Dissertations. RePEc:pdn:dispap:100. Full description at Econpapers || Download paper | |
2022 | Audit process, private information, and insider trading. (2022). Taylor, Daniel ; Schroeder, Joseph ; Kepler, John D ; Arif, Salman. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09689-x. Full description at Econpapers || Download paper | |
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2021 | Copycat Skills and Disclosure Costs: Evidence from Peer Companiesâ Digital Footprints. (2021). Yang, Baozhong ; Du, Kai ; Cao, Sean Shun ; Zhang, Alan L. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1261-1302. Full description at Econpapers || Download paper | |
2021 | The costs and benefits associated with inventor CEOs. (2021). Lin, Zhilu ; Fuller, Kathleen ; Byun, Seong K. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002169. Full description at Econpapers || Download paper | |
2021 | Does Modern Information Technology Attenuate Managerial Information Hoarding? Evidence from the EDGAR Implementation. (2021). Yin, David ; Wang, YE ; Ni, Xiaoran. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002224. Full description at Econpapers || Download paper | |
2021 | Sources of Corporate Financing and Operating Performance: The effects of strategic ownership and financial restatements. (2021). Pavlopoulou-Lelaki, Olga-Chara ; Papadaki, Aphroditi J. In: International Review of Financial Analysis. RePEc:eee:finana:v:76:y:2021:i:c:s1057521921000752. Full description at Econpapers || Download paper | |
2021 | Green credit policy and corporate access to bank loans in China: The role of environmental disclosure and green innovation. (2021). Tripe, David ; Zhang, Yuming ; Xing, Chao. In: International Review of Financial Analysis. RePEc:eee:finana:v:77:y:2021:i:c:s105752192100171x. Full description at Econpapers || Download paper | |
2021 | The effect of tax avoidance crackdown on corporate innovation. (2021). Shevlin, Terry ; Ma, Mark. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410120300847. Full description at Econpapers || Download paper | |
2021 | Whats my target? Individual analyst forecasts and last-chance earnings management. (2021). Wong, Paul A ; Robinson, John R ; Beardsley, Erik L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000380. Full description at Econpapers || Download paper | |
2021 | Cash-based bonus plans as a strategic communication, coordination and commitment mechanism. (2021). Bushman, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s0165410121000628. Full description at Econpapers || Download paper | |
2021 | Auditor reporting to bank regulators: Effective regulation or regulatory overreach?. (2021). Barth, Mary E ; Amel-Zadeh, Amir. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s0165410121000653. Full description at Econpapers || Download paper | |
2021 | Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine. (2021). Ding, Rong ; Zhang, Ziyang ; Sainani, Sushil. In: Journal of Business Research. RePEc:eee:jbrese:v:132:y:2021:i:c:p:221-232. Full description at Econpapers || Download paper | |
2021 | Compensation disclosures and strategic commitment: Evidence from revenue-based pay. (2021). Bloomfield, Matthew J. In: Journal of Financial Economics. RePEc:eee:jfinec:v:141:y:2021:i:2:p:620-643. Full description at Econpapers || Download paper | |
2021 | Impact of marketplace lending on consumersâ future borrowing capacities and borrowing outcomes. (2021). Zhang, Yafei ; Paradkar, Nikhil ; Ganduri, Rohan ; Chava, Sudheer. In: Journal of Financial Economics. RePEc:eee:jfinec:v:142:y:2021:i:3:p:1186-1208. Full description at Econpapers || Download paper | |
2021 | Property rights protection and mergers and acquisitions. (2021). Shi, Jing ; He, Jing ; Han, Jianlei ; Fang, Tian Jin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:68:y:2021:i:c:s0927538x21001001. Full description at Econpapers || Download paper | |
2021 | The Geography of Investor Attention. (2021). Pattitoni, Pierpaolo ; Pagano, Marco ; mengoli, stefano. In: EIEF Working Papers Series. RePEc:eie:wpaper:2114. Full description at Econpapers || Download paper | |
2021 | The Influence of Research Reports on Stock Returns: The Mediating Effect of Machine-Learning-Based Investor Sentiment. (2021). Wang, Yue ; Shen, Xiaohong. In: Discrete Dynamics in Nature and Society. RePEc:hin:jnddns:5049179. 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 | Voluntary disclosure when private information and disclosure costs are jointly determined. (2021). Kim, Jungmin ; Verrecchia, Robert E ; Taylor, Daniel J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09601-z. Full description at Econpapers || Download paper | |
2021 | Criminals, bankruptcy, and cost of debt. (2021). Bigler, Morten Nicklas ; Regenburg, Kasper. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09608-6. Full description at Econpapers || Download paper | |
2021 | The geography of investor attention. (2021). Pattitoni, Pierpaolo ; Pagano, Marco ; mengoli, stefano. In: CFS Working Paper Series. RePEc:zbw:cfswop:671. Full description at Econpapers || Download paper |
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2020 | Employee quality and audit fee: evidence from China. (2020). Chen, Xia ; Li, Xing ; Tian, Gaoliang ; Qi, Baolei. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:5:p:4533-4566. Full description at Econpapers || Download paper | |
2020 | Corporate governance and institutionsâA review and research agenda. (2020). Dedoulis, Emmanouil ; Zattoni, Alessandro ; van Ees, Hans ; Leventis, Stergios. In: Corporate Governance: An International Review. RePEc:bla:corgov:v:28:y:2020:i:6:p:465-487. Full description at Econpapers || Download paper | |
2020 | Entrepreneurs facial trustworthiness, gender, and crowdfunding success. (2020). Wang, Zhihong ; Hsieh, Tien-Shih ; Duan, Yang. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301371. Full description at Econpapers || Download paper | |
2020 | Disclosure processing costs, investorsâ information choice, and equity market outcomes: A review. (2020). Marinovic, Ivan ; Dehaan, ED ; Blankespoor, Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s016541012030046x. Full description at Econpapers || Download paper | |
2020 | Technology is changing lending: Implications for research. (2020). Sutherland, Andrew G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s016541012030063x. Full description at Econpapers || Download paper | |
2020 | Hype or help? Journalistsâ perceptions of mispriced stocks. (2020). Jacobs, Heiko. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:178:y:2020:i:c:p:550-565. 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 | Analystsâ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes. (2020). Hellman, Niclas ; Andersson, Patric. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:41:y:2020:i:c:s1061951820300550. Full description at Econpapers || Download paper | |
2020 | The impact of product market competition and internal corporate governance on family succession. (2020). Liao, Chen-Chieh ; Yeh, Yin-Hua. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:62:y:2020:i:c:s0927538x18304803. Full description at Econpapers || Download paper | |
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2020 | Does Short-Termism Influence the Market Value of Companies? Evidence from EU Countries. (2020). Sajnog, Artur ; Pieloch-Babiarz, Aleksandra ; Janicka, Magorzata. In: JRFM. RePEc:gam:jjrfmx:v:13:y:2020:i:11:p:272-:d:440880. Full description at Econpapers || Download paper | |
2020 | Credit Absorption Capacity of Businesses in the Construction Sector of the Czech RepublicâAnalysis Based on the Difference in Values of EVA Entity and EVA Equity. (2020). Kollmann, Jaroslav ; Suler, Petr ; Horak, Jakub ; Marecek, Jan. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:21:p:9078-:d:438317. Full description at Econpapers || Download paper | |
2020 | Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case. (2020). Cabedo, David J ; Fuertes-Fuertes, Iluminada ; Tirado-Beltran, Jose Miguel. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:23:p:10146-:d:456891. Full description at Econpapers || Download paper | |
2020 | Gender Gaps and Racial Disparities in Labour Market Penalties for Financial Misconduct. (2020). Honda, Jun. In: Working Papers. RePEc:inn:wpaper:2020-17. Full description at Econpapers || Download paper | |
2020 | Stock-based compensation, financial analysts, and equity overvaluation. (2020). White, Brian ; Mohanram, Partha ; Zhao, Wuyang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09541-0. Full description at Econpapers || Download paper | |
2020 | Tax-savvy executives. (2020). Li, Yijun ; Kubick, Thomas R ; Robinson, John R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:4:d:10.1007_s11142-020-09543-y. Full description at Econpapers || Download paper | |
2020 | Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada. (2020). Russo, Kayla ; Leggio, Juliano ; Hadzurik, Jessica ; Paduano, Bianca ; Mangen, Claudine. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:149-179. Full description at Econpapers || Download paper | |
2020 | When do firms highlight their effective tax rate?. (2020). Sureth, Caren ; Muller, Jens ; Flagmeier, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:259. Full description at Econpapers || Download paper |