Citation analysis for Journal of Accounting Research / Wiley Blackwell

Citation Profile [Updated: 2025-02-04 18:53:44]

5 Years H Index

128

Impact Factor (IF)

1.44

5 Years IF

1.63

Data available in this report

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

Main indicators

Raw Data

	IF	AIF	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1990	0.17	0.11	4.74	0.15	35	35	1060	166	166	48	8	185	28		0	2	0.06	0.05
1991	0.14	0.1	1.58	0.15	36	71	3179	112	278	66	9	149	22		0	2	0.06	0.05
1992	0.11	0.11	1.4	0.12	30	101	695	141	419	71	8	143	17		0		0	0.06
1993	0.12	0.13	1.29	0.17	27	128	1428	165	584	66	8	149	26		0		0	0.06
1994	0.25	0.14	1.46	0.23	28	156	1596	228	812	57	14	159	37		0	4	0.14	0.07
1995	0.24	0.22	1.54	0.31	34	190	937	292	1104	55	13	156	48		0	4	0.12	0.09
1996	0.44	0.25	2.24	0.45	28	218	1221	488	1592	62	27	155	70		0	4	0.14	0.12
1997	0.32	0.24	2.08	0.41	30	248	1189	516	2108	62	20	147	60		0	5	0.17	0.11
1998	0.34	0.28	1.72	0.39	32	280	1627	481	2589	58	20	147	57		0	1	0.03	0.13
1999	0.42	0.31	1.92	0.45	37	317	1775	608	3198	62	26	152	69		0	6	0.16	0.15
2000	0.74	0.36	2.13	0.55	31	348	2383	738	3938	69	51	161	89		0	7	0.23	0.16
2001	0.37	0.39	1.72	0.37	35	383	1983	658	4597	68	25	158	59		0	1	0.03	0.17
2002	0.45	0.41	1.48	0.43	57	440	3449	651	5249	66	30	165	71		0	4	0.07	0.21
2003	0.63	0.44	2.07	0.79	37	477	2172	988	6238	92	58	192	151	117	11.8	16	0.43	0.22
2004	0.78	0.49	2.01	0.75	32	509	2032	1019	7260	94	73	197	148	148	14.5	21	0.66	0.22
2005	0.72	0.51	2.26	0.88	27	536	1867	1201	8474	69	50	192	169	18	1.5	11	0.41	0.24
2006	1.31	0.51	2.74	1.22	34	570	2391	1553	10035	59	77	188	229	118	7.6	18	0.53	0.23
2007	1.28	0.46	2.86	1.27	36	606	1869	1731	11771	61	78	187	237	163	9.4	12	0.33	0.2
2008	1.29	0.49	2.99	1.43	44	650	3024	1945	13717	70	90	166	238	209	10.7	40	0.91	0.23
2009	1.3	0.48	2.96	1.35	40	690	2074	2039	15759	80	104	173	233	146	7.2	35	0.88	0.24
2010	1.6	0.48	3.52	1.54	38	728	1576	2559	18318	84	134	181	278	156	6.1	23	0.61	0.21
2011	1.32	0.52	3.02	1.54	39	767	1396	2313	20631	78	103	192	295	214	9.3	11	0.28	0.24
2012	0.79	0.52	2.97	1.44	39	806	2010	2397	23028	77	61	197	283	198	8.3	15	0.38	0.22
2013	1.28	0.56	3.42	1.6	39	845	1145	2889	25917	78	100	200	319	181	6.3	20	0.51	0.24
2014	1.29	0.55	3.81	1.44	36	881	1002	3354	29271	78	101	195	281	187	5.6	12	0.33	0.23
2015	1.09	0.55	3.77	1.44	27	908	1305	3419	32693	75	82	191	275	186	5.4	19	0.7	0.23
2016	1.51	0.52	4.03	1.79	32	940	1492	3789	36484	63	95	180	322	250	6.6	44	1.38	0.21
2017	2.54	0.54	4.18	2.27	32	972	861	4063	40547	59	150	173	392	131	3.2	16	0.5	0.22
2018	2.72	0.55	4.53	2.28	34	1006	672	4557	45104	64	174	166	379	181	4	21	0.62	0.23
2019	1.5	0.56	4.01	2.16	31	1037	349	4152	49258	66	99	161	348	229	5.5	13	0.42	0.23
2020	1.86	0.67	4.98	3.34	30	1067	335	5316	54576	65	121	156	521	140	2.6	20	0.67	0.32
2021	1.7	0.79	4.89	3.09	40	1107	220	5414	59993	61	104	159	491	236	4.4	12	0.3	0.29
2022	1.89	0.83	4.46	2.55	45	1152	172	5135	65128	70	132	167	426	239	4.7	14	0.31	0.25
2023	1.72	0.82	4.2	2.29	40	1192	65	5011	70139	85	146	180	412	135	2.7	16	0.4	0.23
2024	1.44	1.05	3.42	1.63	26	1218	0	4168	74307	85	122	186	303	118	2.8	1	0.04	0.27

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

50 most cited documents in this series

#	Year	Title	Cited
1	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	1784
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	1313
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	1185
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	803
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	758
6	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	602
7	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	600
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	600
9	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	590
10	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	567
11	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	563
12	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	550
13	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	550
14	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	527
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	512
16	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	508
17	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	500
18	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	481
19	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	465
20	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	441
21	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	437
22	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	431
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	419
24	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	414
25	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	405
26	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	385
27	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	378
28	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	368
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	327
30	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	313
31	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	306
32	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	296
33	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	292
34	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	289
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	283
36	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	278
37	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	275
38	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	271
39	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	270
40	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	270
41	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	268
42	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	262
43	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	258
44	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	252
45	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	250
46	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	248
47	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	248
48	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	246
49	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	245
50	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	244

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	235
2	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	165
3	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	162
4	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	153
5	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	108
6	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	104
7	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	92
8	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	90
9	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	88
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	87
11	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	84
12	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	83
13	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	81
14	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	79
15	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	74
16	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	65
17	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	64
18	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	63
19	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	63
20	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
21	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	61
22	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	60
23	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	55
24	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	53
25	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	53
26	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	52
27	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	51
28	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	49
29	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	47
30	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	46
31	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	45
32	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	45
33	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	45
34	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	44
35	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	44
36	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	44
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	43
38	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	43
39	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	41
40	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	39
41	2015	The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure. (2015). Miller, Gregory S ; Skinner, Douglas J. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:221-239. Full description at Econpapers \|\| Download paper	38
42	2005	Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. (2005). Joseph P. H. Fan, ; Wong, T. J.. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:1:p:35-72. Full description at Econpapers \|\| Download paper	36
43	2012	Proprietary Costs and the Disclosure of Information About Customers. (2012). Thomas, Shawn ; Fee, Edward C. ; Ellis, Jesse A.. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:685-727. Full description at Econpapers \|\| Download paper	36
44	2015	The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls. (2015). Lee, Lian Fen ; Shu, Susan ; Hutton, Amy P. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:367-404. Full description at Econpapers \|\| Download paper	36
45	1988	DISCLOSURE WHEN THE MARKET IS UNSURE OF INFORMATION ENDOWMENT OF MANAGERS. (1988). Kwon, Y K ; Jung, WO. In: Journal of Accounting Research. RePEc:bla:joares:v:26:y:1988:i:1:p:146-153. Full description at Econpapers \|\| Download paper	36
46	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	35
47	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	34
48	2018	Linguistic Complexity in Firm Disclosures: Obfuscation or Information?. (2018). Gow, Ian D ; Bushee, Brian J ; Taylor, Daniel J. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:1:p:85-121. Full description at Econpapers \|\| Download paper	34
49	2015	The Governance Effect of the Medias News Dissemination Role: Evidence from Insider Trading. (2015). Dai, Lili ; Zhang, Bohui ; Parwada, Jerry T. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:331-366. Full description at Econpapers \|\| Download paper	34
50	2018	Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits. (2018). Lou, Yun ; Bourveau, Thomas ; Wang, Rencheng. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:3:p:797-842. Full description at Econpapers \|\| Download paper	33

Citing documents used to compute impact factor: 122

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2024	Motivated to be socially responsible? CEO regulatory focus, firm performance, and corporate social responsibility. (2024). Kim, Jooyoung ; Mount, Matthew P ; Newman, Alexander ; Jain, Ameeta ; Liang, Jian. In: Journal of Business Research. RePEc:eee:jbrese:v:176:y:2024:i:c:s0148296324000821. Full description at Econpapers \|\| Download paper
2024	Does performance of carbon neutrality affect firm value?. (2024). Song, Yunling ; Wu, Hao. In: Finance Research Letters. RePEc:eee:finlet:v:63:y:2024:i:c:s1544612324004136. Full description at Econpapers \|\| Download paper
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2024	Cross-country risk spillovers of ESG stock indices: Dynamic patterns and the role of climate transition risks. (2024). Zhang, Yunhan ; Chen, Yingtong ; Li, Yichong ; Ma, Yanran ; Guo, Kun. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924004095. Full description at Econpapers \|\| Download paper
2024	ESG rating, board faultlines, and corporate performance. (2024). Ao, Zhiming ; Ji, Xinru ; Chen, Xiaoxu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:72:y:2024:i:pb:s0275531924003234. Full description at Econpapers \|\| Download paper
2024	Fraudulent financial reporting and the consequences for employees. (2024). Ho, Jung ; Gipper, Brandon. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:1:s016541012400003x. Full description at Econpapers \|\| Download paper
2024	Liquidity ratios and corporate failures. (2024). Li, Ken. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:1:p:1111-1134. Full description at Econpapers \|\| Download paper
2024	Applied AI for finance and accounting: Alternative data and opportunities. (2024). Zhou, Qing ; Lei, Lijun ; Jiang, Wei ; Cao, Sean Shun. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:84:y:2024:i:c:s0927538x24000581. Full description at Econpapers \|\| Download paper
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2024	The Promise and Peril of Generative AI: Evidence from GPT-4 as Sell-Side Analysts. (2024). Zhou, Dexin ; Tu, Zhiyuan ; Li, Edward. In: Papers. RePEc:arx:papers:2412.01069. Full description at Econpapers \|\| Download paper
2024	Can the Succession Plan for Family Business Achieve Social Employment Stability? An Analysis from the Perspective of Entrepreneurs. (2024). Chen, Dong ; Xing, MU ; Zhang, Hongmei. In: Economies. RePEc:gam:jecomi:v:13:y:2024:i:1:p:5-:d:1557717. Full description at Econpapers \|\| Download paper
2024	The Determinants of Greenhouse Gas Emissions: Empirical Evidence from Canadian Provinces. (2024). Haider, Azad. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:6:p:2498-:d:1358826. Full description at Econpapers \|\| Download paper
2024	Organization capital and GHG emissions. (2024). Luo, LE ; Hasan, Mostafa Monzur ; Provaty, Sagira Sultana. In: Energy Economics. RePEc:eee:eneeco:v:131:y:2024:i:c:s014098832400080x. Full description at Econpapers \|\| Download paper
2024	The Sustainability committee and environmental disclosure: International evidence. (2024). Drobetz, Wolfgang ; Guedhami, Omrane ; el Ghoul, Sadok ; Driss, Hamdi. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:221:y:2024:i:c:p:602-625. Full description at Econpapers \|\| Download paper
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2024	Investorâs ESG Tendency Probed by Pre-trained Transformers. (2024). Keeley, Alexander Ryota ; Li, Chao ; Seki, Daikichi ; Takeda, Shutaro ; Managi, Shunsuke. In: MPRA Paper. RePEc:pra:mprapa:122756. Full description at Econpapers \|\| Download paper
2024	The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the DoddâFrank Act. (2024). Baik, Bok ; Han, Russell ; Park, David ; Eventov, Omri. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:2:p:551-587. Full description at Econpapers \|\| Download paper
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2024	Estimating Conditional Value-at-Risk with Nonstationary Quantile Predictive Regression Models. (2023). Katsouris, Christis. In: Papers. RePEc:arx:papers:2311.08218. Full description at Econpapers \|\| Download paper
2024	The misuse of regression-based x-Scores as dependent variables. (2024). Basu, Sudipta ; Byzalov, Dmitri. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000678. Full description at Econpapers \|\| Download paper
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2024	Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?. (2024). Seiter, Mischa ; Vogelsang, Timo ; Kohler, Maximilian ; Mahlendorf, Matthias D. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1309-1361. Full description at Econpapers \|\| Download paper
2024	Optimal Accounting Rules, Private Benefits of Control, and Efficient Liquidation. (2024). Jiang, XU ; Yang, Ming. In: Management Science. RePEc:inm:ormnsc:v:70:y:2024:i:9:p:6302-6314. Full description at Econpapers \|\| Download paper
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2024	Top management team functional diversity and ESG performance. (2024). Zhang, Xiaoyu. In: Finance Research Letters. RePEc:eee:finlet:v:63:y:2024:i:c:s1544612324003921. Full description at Econpapers \|\| Download paper
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2024	Dynamic incentive contracts for ESG investing. (2024). Yang, Zhaojun ; Zhang, Yuqian. In: Journal of Corporate Finance. RePEc:eee:corfin:v:87:y:2024:i:c:s0929119924000762. Full description at Econpapers \|\| Download paper
2024	Executive team restructuring and corporate ESG disclosure quality. (2024). Liu, Yong ; Bai, Chengyu. In: Finance Research Letters. RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324006846. Full description at Econpapers \|\| Download paper
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2024	Motivating collusion. (2024). Aldokas, Alminas ; Ma, Fangyuan ; Ha, Sangeun. In: Journal of Financial Economics. RePEc:eee:jfinec:v:154:y:2024:i:c:s0304405x24000217. Full description at Econpapers \|\| Download paper
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2024	How do auditorsâ use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards?. (2024). Boyle, Erik S. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:54:y:2024:i:c:s1061951824000041. Full description at Econpapers \|\| Download paper
2024	Earnings quality and board meeting frequency. (2024). Vlittis, Adamos ; Vafeas, Nikos. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:62:y:2024:i:3:d:10.1007_s11156-023-01230-8. Full description at Econpapers \|\| Download paper
2024	Impact of Managerial Ability on the Quality of Accounting Information Disclosure: Empirical Evidence From China. (2024). Li, Bingxiang ; Lin, Binghong. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:3:p:21582440241281203. Full description at Econpapers \|\| Download paper
2024	Investigating the Impact of Financial Reporting for Cryptocurrencies on Company Value. (2024). Chen, Kuo-Shing. In: Journal of Applied Finance & Banking. RePEc:spt:apfiba:v:14:y:2024:i:3:f:14_3_6. Full description at Econpapers \|\| Download paper
2024	Auditing decentralized finance. (2024). Huang, Allen H ; Bhambhwani, Siddharth M. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:2:s0890838923001270. Full description at Econpapers \|\| Download paper
2024	The power of a name: Exploring the relationship between ICO name fluency and investor decision making. (2024). Yan, Shuo ; Shrestha, Prabal ; Thewissen, James ; Xia, Feilian. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924000747. Full description at Econpapers \|\| Download paper
2024	Utility tokens, markets in crypto assets regulation (MiCAR), and the costs of being public. (2024). Florysiak, David. In: Chapters. RePEc:elg:eechap:22115_6. Full description at Econpapers \|\| Download paper
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2024	Are ICOs the best? A comparison of different fundraising models in blockchain-based fundraising. (2024). Sun, Yan ; Yang, Sung-Byung. In: Journal of Financial Stability. RePEc:eee:finsta:v:73:y:2024:i:c:s1572308924000731. Full description at Econpapers \|\| Download paper
2024	An investigation of sentiment analysis of information disclosure during Initial Coin Offering (ICO) on the token return. (2024). Rasivisuth, Pornpanit ; Fiaschetti, Maurizio ; Medda, Francesca. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924003697. Full description at Econpapers \|\| Download paper
2024	Information Reliability and Market Outcomes. (2024). Martin, Xiumin ; Frankel, Richard ; Cho, Chihoon. In: Management Science. RePEc:inm:ormnsc:v:70:y:2024:i:9:p:6255-6279. Full description at Econpapers \|\| Download paper
2024	Decentralized finance (DeFi) markets for startups: search frictions, intermediation, and the efficiency of the ICO market. (2024). Momtaz, Paul P. In: Small Business Economics. RePEc:kap:sbusec:v:63:y:2024:i:4:d:10.1007_s11187-024-00886-3. Full description at Econpapers \|\| Download paper
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2024	Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?. (2024). Lee, Lorraine ; Kim, Sarah ; Downen, Tom. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:52:y:2024:i:c:s1467089523000568. Full description at Econpapers \|\| Download paper
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2024	Business model digitalization, competition, and tax savings. (2024). Todtenhaupt, Maximilian ; Casi-Eberhard, Elisa ; Lisowsky, Petro. In: Discussion Papers. RePEc:hhs:nhhfms:2024_006. Full description at Econpapers \|\| Download paper
2024	What Role Do Boards Play in Companies with Visionary CEOs?. (2024). Jiang, XU ; Laux, Volker. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:3:p:981-1005. Full description at Econpapers \|\| Download paper
2024	Quants and market anomalies. (2024). Liu, XI ; Markov, Stanimir ; Gokkaya, Sinan ; Birru, Justin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:1:s0165410124000181. Full description at Econpapers \|\| Download paper
2024	Entropy Augmented Asset Pricing Model: Study on Indian Stock Market. (2024). Barai, Parama ; Mishra, Harshit. In: Asia-Pacific Financial Markets. RePEc:kap:apfinm:v:31:y:2024:i:1:d:10.1007_s10690-023-09407-w. Full description at Econpapers \|\| Download paper
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2024	Disclosure paternalism. (2024). Bertomeu, Jeremy. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000861. Full description at Econpapers \|\| Download paper
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2024	Do vocal cues matter in information disclosure? Evidence from IPO online roadshows in the SSE STAR market. (2024). Liang, Ruixin ; He, YU ; Zhang, Shengpeng. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924001613. Full description at Econpapers \|\| Download paper
2024	Gone with the big data: Institutional lender demand for private information. (2024). Kang, Jung Koo. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000873. Full description at Econpapers \|\| Download paper
2024	Reputational Algorithm Aversion. (2024). Weitzner, Gregory. In: Papers. RePEc:arx:papers:2402.15418. Full description at Econpapers \|\| Download paper
2024	From Man vs. Machine to Man + Machine: The art and AI of stock analyses. (2024). Jiang, Wei ; Cao, Sean ; Wang, Junbo ; Yang, Baozhong. In: Journal of Financial Economics. RePEc:eee:jfinec:v:160:y:2024:i:c:s0304405x24001338. Full description at Econpapers \|\| Download paper
2024	Bridging Theory and Empirical Research in Accounting. (2024). Breuer, Matthias ; Sapra, Haresh ; Zakolyukina, Anastasia A ; Labro, Eva. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:3:p:1121-1139. Full description at Econpapers \|\| Download paper
2024	CFO facial beauty and bank loan contracting. (2024). Lobo, Gerald ; Li, Jiyuan ; Hrazdil, Karel ; Zhang, Ray. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:1:p:975-1009. Full description at Econpapers \|\| Download paper
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2024	The many faces of social media in business and economics research: Taking stock of the literature and looking into the future. (2024). Tumasjan, Andranik. In: Journal of Economic Surveys. RePEc:bla:jecsur:v:38:y:2024:i:2:p:389-426. Full description at Econpapers \|\| Download paper
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2024	The effect of patent disclosure quality on innovation. (2024). Sprecher, Caroline ; Lang, Mark H ; Glaeser, Stephen ; Dyer, Travis A. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s016541012300071x. Full description at Econpapers \|\| Download paper
2024	Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation. (2024). Zhong, Rong ; Tseng, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:1:s0165410124000156. Full description at Econpapers \|\| Download paper
2024	Using and Interpreting Fixed Effects Models. (2024). Breuer, Matthias ; Dehaan, ED. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1183-1226. Full description at Econpapers \|\| Download paper
2024	Employee responses to CEO activism. (2024). Sandvik, Jason ; Xu, DA ; Mkrtchyan, Anahit. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:1:s0165410124000314. Full description at Econpapers \|\| Download paper
2024	Competence vs. Independence: Auditors connections with members of their clientsâ business community. (2024). Li, Zengquan ; Wong, T J ; Defond, Mark ; Wu, Kaiwen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:1:s0165410124000326. Full description at Econpapers \|\| Download paper
2024	It is a small world: The effect of analyst-media school ties on analyst performance. (2024). Wang, Yinghuan ; Guo, Yongzhen. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924001820. Full description at Econpapers \|\| Download paper
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2024	Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling. (2024). Pierce, Andrew T. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000630. Full description at Econpapers \|\| Download paper
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2024	News Bias in Financial Journalistsâ Social Networks. (2024). Xu, Guosong. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1145-1182. Full description at Econpapers \|\| Download paper
2024	Corporate noncompliance: Do corporate violations affect bank loan contracting?. (2024). Sualihu, Mohammed Aminu ; Khalifa, Mariem ; Duong, Huu Nhan ; Sheikhbahaei, Ali. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:166:y:2024:i:c:s0378426624001420. Full description at Econpapers \|\| Download paper
2024	The Decline of Secured Debt. (2024). Rajan, Raghuram ; Kumar, Nitish ; Benmelech, Efraim. In: Journal of Finance. RePEc:bla:jfinan:v:79:y:2024:i:1:p:35-93. Full description at Econpapers \|\| Download paper
2024
2024	Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Unions Directive 2014/95. (2024). Eliwa, Yasser ; Saleh, Ahmed ; Aboud, Ahmed. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:1305-1320. Full description at Econpapers \|\| Download paper
2024	Mandatory corporate social responsibility disclosure and financial constraints: Evidence from China. (2024). Chen, Xiaomeng Charlene ; Liang, Xiao. In: International Review of Economics & Finance. RePEc:eee:reveco:v:89:y:2024:i:pa:p:954-974. Full description at Econpapers \|\| Download paper
2024
2024
2024	The effect of mandatory CSR disclosure on stock liquidity. (2024). Li, Zhiyuan ; Lin, Wenlian ; Zhou, Sili. In: China Economic Review. RePEc:eee:chieco:v:87:y:2024:i:c:s1043951x24001214. Full description at Econpapers \|\| Download paper
2024	Sustainability reporting with two different voices: The European Union and the International Sustainability Standards Board. (2024). Krivogorsky, Victoria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:56:y:2024:i:c:s1061951824000417. Full description at Econpapers \|\| Download paper
2024	InvestESG: A multi-agent reinforcement learning benchmark for studying climate investment as a social dilemma. (2024). Leibo, Joel Z ; Yuan, Jiayi ; Hou, Xiaoxuan ; Jaques, Natasha. In: Papers. RePEc:arx:papers:2411.09856. Full description at Econpapers \|\| Download paper
2024	Do internationally operating companies act in a socially sustainable manner? An empirical comparison of disclosure regarding employee matters and human rights matters. (2024). Reustlen, Stefanie ; Stawinoga, Martin. In: Sustainability Nexus Forum. RePEc:spr:sumafo:v:32:y:2024:i:1:d:10.1007_s00550-024-00556-8. Full description at Econpapers \|\| Download paper
2024	. Full description at Econpapers \|\| Download paper
2024	Enforcement actions and systemic risk. (2024). Lee, Chien-Chiang ; Tian, Yiming ; Zhang, Xiaoming. In: Emerging Markets Review. RePEc:eee:ememar:v:59:y:2024:i:c:s1566014124000104. Full description at Econpapers \|\| Download paper
2024	The SECs September spike: Regulatory inconsistency within the fiscal year. (2024). Toynbee, Sara ; Kubic, Matthew ; Donelson, Dain C. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000605. Full description at Econpapers \|\| Download paper
2024	Bank Supervision and Organizational Capital: The Case of Minority Lending. (2024). Tomy, Rimmy ; Kleymenova, Anya ; An, Byeongchan ; Bushman, Robert. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:2:p:505-549. Full description at Econpapers \|\| Download paper
2024	Occupational Licensing and Minority Participation in Professional Labor Markets. (2024). Sutherland, Andrew ; Uckert, Matthias ; Vetter, Felix W. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:2:p:453-503. Full description at Econpapers \|\| Download paper
2024
2024
2024	Sustainable Banking and Credit Market Segmentation. (2024). Paik, Christopher ; Kelly, David L. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11522. Full description at Econpapers \|\| Download paper
2024	Common institutional ownership and corporate green investment: Evidence from China. (2024). Zhao, Yiwen ; Xia, Xiaoxue ; Zhu, Tianqi ; Lu, Chao. In: International Review of Economics & Finance. RePEc:eee:reveco:v:91:y:2024:i:c:p:1123-1149. Full description at Econpapers \|\| Download paper
2024
2024	When Employees Go to Court: Employee Lawsuits and Talent Acquisition in Audit Offices. (2024). Chen, Jade Huayu. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1265-1307. Full description at Econpapers \|\| Download paper
2024	A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Hayato, Kato ; Haufler, Andreas. In: Discussion papers. RePEc:eti:dpaper:24051. Full description at Econpapers \|\| Download paper
2024	A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: Papers. RePEc:arx:papers:2404.14302. Full description at Econpapers \|\| Download paper
2024	A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11087. Full description at Econpapers \|\| Download paper
2024	A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Hauer, Andreas. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2406. Full description at Econpapers \|\| Download paper
2024	A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Haufler, Andreas ; Kato, Hayato. In: Rationality and Competition Discussion Paper Series. RePEc:rco:dpaper:516. Full description at Econpapers \|\| Download paper
2024	Disclosing to Informed Traders. (2024). Smith, Kevin ; Marinovic, Ivn ; Banerjee, Snehal. In: Journal of Finance. RePEc:bla:jfinan:v:79:y:2024:i:2:p:1513-1578. Full description at Econpapers \|\| Download paper
2024	The Capital Market Effects of Centralizing Regulated Financial Information. (2024). Vollon, Lauren ; Tuijn, Marcel ; Sran, Gurpal. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1497-1532. Full description at Econpapers \|\| Download paper
2024
2024	Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure. (2024). Zhang, Yuan ; Cheng, Mei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:4:d:10.1007_s11142-023-09803-7. Full description at Econpapers \|\| Download paper
2024	Promotion decisions and the adoption of explicit potential assessment. (2024). Grabner, Isabella ; Moers, Frank ; Knneke, Judith. In: Other publications TiSEM. RePEc:tiu:tiutis:cd81d3bd-ce65-4a47-b552-64a6219104f0. Full description at Econpapers \|\| Download paper
2024	Licensed Professionals and Corporate Board Performance: The Effect of the Sarbanes-Oxley Act on the Audit Committee. (2024). Chung, Bobby ; Obie, Alex ; Posmanick, Ben. In: Working Papers. RePEc:usf:wpaper:2024-03. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2023

Year	Citing document
2023	Company Similarity using Large Language Models. (2023). Pasquali, Stefano ; Mehta, Dhagash ; Desai, Dhruv ; Bhagat, Snigdha ; Vamvourellis, Dimitrios. In: Papers. RePEc:arx:papers:2308.08031. Full description at Econpapers \|\| Download paper
2023	. Full description at Econpapers \|\| Download paper
2023	Financial Reporting Quality and Wage Differentials: Evidence from WorkerâLevel Data. (2023). Choi, Jung Ho ; Gipper, Brandon ; Malik, Sara. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:4:p:1109-1158. Full description at Econpapers \|\| Download paper
2023	Women directors and E&S performance: Evidence from board gender quotas. (2023). Ginglinger, Edith ; Raskopf, Caroline. In: Journal of Corporate Finance. RePEc:eee:corfin:v:83:y:2023:i:c:s0929119923001451. Full description at Econpapers \|\| Download paper
2023	China stock market liberalization and company ESG performance: The mediating effect of investor attention. (2023). Li, Xiaolin ; Si, Dengkui ; Yin, Zhichao. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:1396-1414. Full description at Econpapers \|\| Download paper
2023	Carbon emissions, carbon disclosure and organizational performance. (2023). Yang, Jessica Hong ; Zhou, Xiaoyan ; Liu, Yang Stephanie ; Kakabadse, Nada. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003629. Full description at Econpapers \|\| Download paper
2023	Equity incentives and ESG performance: Evidence from China. (2023). Zhu, Yiwen ; Zhao, Xiangfang ; Zeng, Yongliang. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323009649. Full description at Econpapers \|\| Download paper
2023	Not just for investors: The role of earnings announcements in guiding job seekers. (2023). Malik, Sara ; Ho, Jung ; Choi, Bong-Geun. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410123000125. Full description at Econpapers \|\| Download paper
2023	Institutional investors, climate disclosure, and carbon emissions. (2023). Ormazabal, Gaizka ; Kadach, Igor ; Cohen, Shira. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000642. Full description at Econpapers \|\| Download paper
2023	Prudential regulation and bank performance: Evidence from China. (2023). Wang, Yifan ; Wu, Yifan ; He, Dongwei ; Xing, Xueyan. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002524. 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
2023	Director Expertise and Corporate Sustainability. (2023). Roth, Lukas ; Iliev, Peter. In: Review of Finance. RePEc:oup:revfin:v:27:y:2023:i:6:p:2085-2123.*. 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
2023	. Full description at Econpapers \|\| Download paper

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

10 most frequent citing series

#	Series	H	Cites
1	Journal of Accounting and Economics / Elsevier	147	1086
2	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	37	1002
3	Review of Accounting Studies / Springer	32	992
4	Journal of Corporate Finance / Elsevier	97	985
5	International Review of Financial Analysis / Elsevier	71	951
6	Journal of Accounting Research / Wiley Blackwell	128	868
7	Review of Quantitative Finance and Accounting / Springer	35	831
8	Journal of Business Finance & Accounting / Wiley Blackwell	71	687
9	Management Science / INFORMS	186	669
10	Sustainability / MDPI	67	604
11	Journal of International Accounting, Auditing and Taxation / Elsevier	19	545