Citation analysis for Journal of Accounting Research / Wiley Blackwell

Citation Profile [Updated: 2025-01-21 17:37:07]

5 Years H Index

127

Impact Factor (IF)

1.53

5 Years IF

1.69

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	1059	166	166	48	8	185	28		0	2	0.06	0.05
1991	0.14	0.1	1.58	0.15	36	71	3174	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	1426	165	584	66	8	149	26		0		0	0.06
1994	0.25	0.14	1.46	0.23	28	156	1595	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	1220	488	1592	62	27	155	70		0	4	0.14	0.12
1997	0.32	0.24	2.07	0.41	30	248	1188	514	2106	62	20	147	60		0	5	0.17	0.11
1998	0.34	0.28	1.71	0.39	32	280	1625	480	2586	58	20	147	57		0	1	0.03	0.13
1999	0.42	0.31	1.92	0.45	37	317	1775	608	3195	62	26	152	69		0	6	0.16	0.15
2000	0.74	0.36	2.13	0.55	31	348	2380	738	3935	69	51	161	89		0	7	0.23	0.16
2001	0.37	0.39	1.75	0.37	28	376	1920	658	4593	68	25	158	59		0	1	0.04	0.17
2002	0.49	0.41	1.52	0.44	49	425	3349	647	5241	59	29	158	70		0	4	0.08	0.21
2003	0.71	0.44	2.11	0.82	35	460	1852	968	6210	77	55	177	145	110	11.4	15	0.43	0.22
2004	0.79	0.49	2.01	0.78	25	485	1795	973	7186	84	66	180	140	125	12.8	16	0.64	0.22
2005	0.73	0.51	2.32	0.96	27	512	1864	1177	8376	60	44	168	162	18	1.5	11	0.41	0.24
2006	1.29	0.51	2.71	1.29	34	546	2390	1473	9857	52	67	164	211	116	7.9	18	0.53	0.23
2007	1.23	0.46	2.88	1.31	36	582	1864	1672	11534	61	75	170	222	162	9.7	12	0.33	0.2
2008	1.27	0.49	3.01	1.42	44	626	3019	1886	13421	70	89	157	223	208	11	39	0.89	0.23
2009	1.25	0.48	2.95	1.31	32	658	1913	1935	15359	80	100	166	218	120	6.2	26	0.81	0.24
2010	1.68	0.48	3.54	1.56	38	696	1571	2467	17826	76	128	173	270	155	6.3	23	0.61	0.21
2011	1.36	0.52	3.04	1.57	32	728	1211	2211	20037	70	95	184	288	161	7.3	11	0.34	0.24
2012	0.83	0.52	3.07	1.51	37	765	1914	2346	22383	70	58	182	274	186	7.9	15	0.41	0.22
2013	1.36	0.56	3.48	1.67	38	803	1130	2797	25180	69	94	183	305	172	6.1	20	0.53	0.24
2014	1.31	0.55	3.89	1.49	33	836	883	3252	28432	75	98	177	263	173	5.3	10	0.3	0.23
2015	1.14	0.55	3.86	1.46	25	861	1258	3319	31753	71	81	178	259	170	5.1	19	0.76	0.23
2016	1.6	0.52	4.13	1.84	29	890	1428	3672	35427	58	93	165	304	229	6.2	40	1.38	0.21
2017	2.54	0.54	4.27	2.28	30	920	832	3925	39352	54	137	162	370	117	3	16	0.53	0.22
2018	2.85	0.55	4.61	2.31	28	948	605	4371	43723	59	168	155	358	149	3.4	20	0.71	0.23
2019	1.62	0.56	4.02	2.3	27	975	321	3915	47640	58	94	145	334	136	3.5	12	0.44	0.23
2020	1.87	0.67	4.99	3.5	26	1001	297	4989	52630	55	103	139	487	121	2.4	16	0.62	0.32
2021	1.68	0.79	4.86	3.19	32	1033	185	5022	57654	53	89	140	447	177	3.5	8	0.25	0.29
2022	2	0.83	4.46	2.64	40	1073	160	4787	62441	58	116	143	378	212	4.4	13	0.33	0.25
2023	1.74	0.82	4.24	2.39	35	1108	64	4694	67135	72	125	153	366	120	2.6	15	0.43	0.23
2024	1.53		3.42	1.69	22	1130	0	3862	70997	75	115	160	271	98	2.5	1	0.05

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	1781
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	1308
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	756
6	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
7	1984	METHODOLOGICAL ISSUES RELATED TO THE ESTIMATION OF FINANCIAL DISTRESS PREDICTION MODELS. (1984). Zmijewski, ME. In: Journal of Accounting Research. RePEc:bla:joares:v:22:y:1984:i::p:59-82. Full description at Econpapers \|\| Download paper	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	599
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	589
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	566
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	526
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	507
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	477
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	462
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	418
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	375
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	326
30		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	312
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	291
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	281
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	274
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	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
40	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	269
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	261
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	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	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	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	229
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	157
3	2016	Textual Analysis in Accounting and Finance: A Survey. (2016). McDonald, Bill ; Loughran, Tim . In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230. Full description at Econpapers \|\| Download paper	157
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	148
5	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	103
6	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	100
7	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	87
8	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	87
9	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	86
10	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
11	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	82
12	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	82
13	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
14	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	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	72
16	2001	Toward an Implied Cost of Capital. (2001). Lee, Charles ; Charles, ; Gebhardt, William R ; Swaminathan, Bhaskaran . In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:135-176. Full description at Econpapers \|\| Download paper	63
17	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	61
18	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	61
19	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	60
20	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	58
21	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	57
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	55
23	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
24	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	53
25	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
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	49
27	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	49
28	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	48
29	1968	INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92. Full description at Econpapers \|\| Download paper	44
30	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
31	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	43
32	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	43
33	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	43
34	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	43
35	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	42
36	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	41
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	40
38	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	39
39	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	37
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	37
41	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
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	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	35
44	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	34
45	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	33
46	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	33
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	32
48	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	32
49	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	32
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Citing documents used to compute impact factor: 115

Year	Title
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	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). Eventov, Omri ; Baik, Bok ; Han, Russell ; Park, David. 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). Mahlendorf, Matthias D ; Seiter, Mischa ; Vogelsang, Timo ; Kohler, Maximilian. 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 ; Labro, Eva ; Sapra, Haresh ; Zakolyukina, Anastasia A. 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). Jaques, Natasha ; Leibo, Joel Z ; Yuan, Jiayi ; Hou, Xiaoxuan. In: Papers. RePEc:arx:papers:2411.09856. 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 ; Bushman, Robert ; Kleymenova, Anya. 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

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	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	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	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	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	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

10 most frequent citing series

#	Series	H	Cites
1	Journal of Accounting and Economics / Elsevier	147	1033
2	Review of Accounting Studies / Springer	32	953
3	Journal of Corporate Finance / Elsevier	96	950
4	International Review of Financial Analysis / Elsevier	71	914
5	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	37	823
6	Review of Quantitative Finance and Accounting / Springer	35	804
7	Journal of Accounting Research / Wiley Blackwell	127	728
8	Management Science / INFORMS	186	626
9	Sustainability / MDPI	67	591
10	Journal of International Accounting, Auditing and Taxation / Elsevier	19	528
11	Journal of Business Finance & Accounting / Wiley Blackwell	70	498