Citation analysis for Journal of Accounting and Economics / Elsevier

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

5 Years H Index

147

Impact Factor (IF)

1.45

5 Years IF

2.14

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	0.16	0.11	2.37	0.32	35	35	1787	83	83	31	5	78	25		0		0	0.05
1991	0.14	0.1	0.74	0.11	18	53	887	39	122	51	7	95	10		0	1	0.06	0.05
1992	0.25	0.11	1.13	0.16	23	76	927	85	208	53	13	99	16		0	3	0.13	0.06
1993	0.15	0.13	0.98	0.17	21	97	1388	94	303	41	6	107	18		0		0	0.06
1994	0.14	0.14	0.87	0.24	27	124	2253	108	411	44	6	113	27		0	1	0.04	0.07
1995	0.75	0.22	1.75	0.53	31	155	2493	271	682	48	36	124	66	95	35.1	5	0.16	0.09
1996	0.79	0.25	2.2	0.63	32	187	1945	412	1094	58	46	120	76	143	34.7	18	0.56	0.12
1997	0.35	0.24	1.59	0.55	30	217	2776	345	1439	63	22	134	74	75	21.7	6	0.2	0.11
1998	0.5	0.28	1.81	0.65	14	231	1489	419	1858	62	31	141	92	56	13.4		0	0.13
1999	0.66	0.31	2.03	0.74	40	271	2837	549	2408	44	29	134	99	118	21.5	9	0.23	0.15
2000	0.81	0.36	1.9	0.81	35	306	2201	574	2990	54	44	147	119	134	23.3	10	0.29	0.16
2001	0.53	0.39	2.2	0.61	20	326	4356	717	3707	75	40	151	92	318	44.4	33	1.65	0.17
2002	0.64	0.41	1.62	0.65	17	343	2665	554	4261	55	35	139	91	57	10.3	7	0.41	0.21
2003	2.65	0.44	2.96	1.49	45	388	3043	1142	5409	37	98	126	188	205	18	41	0.91	0.22
2004	1.03	0.49	2.36	1.21	27	415	2192	975	6388	62	64	157	190	135	13.8	15	0.56	0.22
2005	0.92	0.51	2.98	1.38	26	441	4797	1315	7704	72	66	144	199	167	12.7	21	0.81	0.24
2006	1.7	0.51	3.57	1.99	33	474	3076	1687	9394	53	90	135	269	139	8.2	32	0.97	0.23
2007	1.8	0.46	3.08	1.54	34	508	1931	1559	10957	59	106	148	228	186	11.9	13	0.38	0.2
2008	1.37	0.49	3.77	1.7	42	550	2583	2072	13030	67	92	165	280	231	11.1	23	0.55	0.23
2009	1.38	0.48	3.65	1.86	29	579	2154	2110	15142	76	105	162	301	154	7.3	11	0.38	0.24
2010	1.48	0.48	4.71	2.06	36	615	4074	2892	18036	71	105	164	338	504	17.4	33	0.92	0.21
2011	1.66	0.52	3.73	1.66	44	659	2200	2456	20496	65	108	174	289	234	9.5	20	0.45	0.24
2012	1.61	0.52	3.59	1.48	37	696	2142	2497	22994	80	129	185	274	264	10.6	19	0.51	0.22
2013	1.79	0.56	4.75	2.15	38	734	2052	3486	26481	81	145	188	405	268	7.7	29	0.76	0.24
2014	2.03	0.55	5.23	2.52	26	760	1641	3975	30456	75	152	184	464	243	6.1	17	0.65	0.23
2015	2.27	0.55	5.09	2.73	37	797	1362	4051	34510	64	145	181	495	220	5.4	16	0.43	0.23
2016	2.13	0.52	5.37	2.41	48	845	1576	4537	39047	63	134	182	438	213	4.7	20	0.42	0.21
2017	1.48	0.54	5.49	2.28	44	889	1073	4882	43932	85	126	186	424	265	5.4	17	0.39	0.22
2018	1.63	0.55	5.86	2.55	41	930	1075	5451	49383	92	150	193	493	287	5.3	26	0.63	0.23
2019	1.68	0.56	5.1	2.15	36	966	799	4927	54312	85	143	196	422	335	6.8	25	0.69	0.23
2020	2.58	0.67	6.44	2.84	35	1001	481	6447	60759	77	199	206	586	277	4.3	19	0.54	0.32
2021	3.07	0.79	6.36	3.14	47	1048	282	6663	67423	71	218	204	640	318	4.8	21	0.45	0.29
2022	2.01	0.83	5.84	2.94	48	1096	165	6406	73829	82	165	203	597	293	4.6	12	0.25	0.25
2023	1.76	0.82	5.53	2.98	44	1140	80	6308	80137	95	167	207	617	280	4.4	25	0.57	0.23
2024	1.45		4.09	2.14	51	1191	4	4870	85007	92	133	210	449	267	5.5	5	0.1

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	2001	Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440. Full description at Econpapers \|\| Download paper	1635
2	2005	The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73. Full description at Econpapers \|\| Download paper	1601
3	2005	Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197. Full description at Econpapers \|\| Download paper	1496
4	2006	Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370. Full description at Econpapers \|\| Download paper	1089
5	2002	Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400. Full description at Econpapers \|\| Download paper	942
6	1997	Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126. Full description at Econpapers \|\| Download paper	876
7	1981	Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199. Full description at Econpapers \|\| Download paper	869
8	1997	The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37. Full description at Econpapers \|\| Download paper	856
9	1983	Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194. Full description at Econpapers \|\| Download paper	849
10	2010	Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401. Full description at Econpapers \|\| Download paper	810
11	2000	The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51. Full description at Econpapers \|\| Download paper	809
12	1985	The effect of bonus schemes on accounting decisions. (1985). Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107. Full description at Econpapers \|\| Download paper	798
13	2001	Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180. Full description at Econpapers \|\| Download paper	715
14	2009	How does financial reporting quality relate to investment efficiency?. (2009). Hilary, Gilles ; Biddle, Gary C. ; Verdi, Rodrigo S.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:112-131. Full description at Econpapers \|\| Download paper	687
15	1995	Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208. Full description at Econpapers \|\| Download paper	655
16	2005	The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327. Full description at Econpapers \|\| Download paper	646
17	2010	A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178. Full description at Econpapers \|\| Download paper	610
18	2010	The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343. Full description at Econpapers \|\| Download paper	607
19	2003	Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386. Full description at Econpapers \|\| Download paper	599
20	2001	Capital markets research in accounting. (2001). KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231. Full description at Econpapers \|\| Download paper	594
21	1994	Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. (1994). Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42. Full description at Econpapers \|\| Download paper	593
22	2000	Corrigendum to The effect of international institutional factors on properties of accounting earnings; [Journal of Accounting and Economics 29 (2000) 1-51]. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:30:y:2000:i:2:p:241-241. Full description at Econpapers \|\| Download paper	589
23	2010	On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205. Full description at Econpapers \|\| Download paper	574
24	1994	Debt covenant violation and manipulation of accruals. (1994). Jiambalvo, James ; DeFond, Mark L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176. Full description at Econpapers \|\| Download paper	553
25	2008	Annual report readability, current earnings, and earnings persistence. (2008). li, feng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:221-247. Full description at Econpapers \|\| Download paper	548
26	2010	Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19. Full description at Econpapers \|\| Download paper	545
27	2005	Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128. Full description at Econpapers \|\| Download paper	510
28	2003	Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270. Full description at Econpapers \|\| Download paper	507
29	1990	Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. (1990). Thomas, Jacob K. ; Bernard, Victor L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340. Full description at Econpapers \|\| Download paper	506
30	2002	Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Fan, Joseph P. H., ; Wong, T. J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425. Full description at Econpapers \|\| Download paper	493
31	2001	Financial accounting information and corporate governance. (2001). Smith, Abbie J. ; BUSHMAN, ROBERT M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333. Full description at Econpapers \|\| Download paper	459
32	1985	Corporate performance and managerial remuneration : An empirical analysis. (1985). Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42. Full description at Econpapers \|\| Download paper	449
33	1989	Firm characteristics and analyst following. (1989). Bhushan, Ravi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274. Full description at Econpapers \|\| Download paper	444
34	2004	Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342. Full description at Econpapers \|\| Download paper	437
35	1999	The use of equity grants to manage optimal equity incentive levels. (1999). Core, John ; Guay, Wayne . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184. Full description at Econpapers \|\| Download paper	432
36	2011	Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Ng, Anthony C. ; Srinidhi, Bin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338. Full description at Econpapers \|\| Download paper	415
37	1991	Executive incentives and the horizon problem : An empirical investigation. (1991). Dechow, Patricia M. ; Sloan, Richard G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89. Full description at Econpapers \|\| Download paper	408
38	1996	The capitalization, amortization, and value-relevance of R&D. (1996). Lev, Baruch ; Sougiannis, Theodore . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:21:y:1996:i:1:p:107-138. Full description at Econpapers \|\| Download paper	405
39	2001	The relevance of the value-relevance literature for financial accounting standard setting. (2001). Watts, Ross ; Holthausen, Robert W.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75. Full description at Econpapers \|\| Download paper	405
40	2001	The relevance of the value relevance literature for financial accounting standard setting: another view. (2001). Barth, Mary E. ; Beaver, William H. ; Landsman, Wayne R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:77-104. Full description at Econpapers \|\| Download paper	396
41	2014	A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326. Full description at Econpapers \|\| Download paper	391
42	2002	Stock options for undiversified executives. (2002). Murphy, Kevin ; Hall, Brian J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42. Full description at Econpapers \|\| Download paper	373
43	2002	The rewards to meeting or beating earnings expectations. (2002). Hayn, Carla ; Bartov, Eli ; Givoly, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204. Full description at Econpapers \|\| Download paper	365
44	2010	The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234. Full description at Econpapers \|\| Download paper	363
45	1993	Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. (1993). Gaver, Jennifer J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:125-160. Full description at Econpapers \|\| Download paper	357
46	1998	Underwriting relationships, analysts earnings forecasts and investment recommendations. (1998). Lin, Hsiou-Wei ; McNichols, Maureen F.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:25:y:1998:i:1:p:101-127. Full description at Econpapers \|\| Download paper	355
47	1999	Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?. (1999). Clement, Michael B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:27:y:1999:i:3:p:285-303. Full description at Econpapers \|\| Download paper	354
48	1986	Predicting takeover targets : A methodological and empirical analysis. (1986). Palepu, Krishna G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:8:y:1986:i:1:p:3-35. Full description at Econpapers \|\| Download paper	350
49	2008	State ownership, the institutional environment, and auditor choice: Evidence from China. (2008). Xia, Lijun ; Wong, T. J. ; Wang, Qian. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:46:y:2008:i:1:p:112-134. Full description at Econpapers \|\| Download paper	340
50	2001	Empirical research on accounting choice. (2001). Vincent, Linda ; Lys, Thomas Z. ; Fields, Thomas D.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307. Full description at Econpapers \|\| Download paper	337

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

#	Year	Title	Cited
1	2001	Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440. Full description at Econpapers \|\| Download paper	246
2	2006	Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370. Full description at Econpapers \|\| Download paper	245
3	2005	The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Graham, John R. ; Rajgopal, Shiva . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73. Full description at Econpapers \|\| Download paper	236
4	2005	Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197. Full description at Econpapers \|\| Download paper	234
5	2009	How does financial reporting quality relate to investment efficiency?. (2009). Hilary, Gilles ; Biddle, Gary C. ; Verdi, Rodrigo S.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:112-131. Full description at Econpapers \|\| Download paper	222
6	2008	Annual report readability, current earnings, and earnings persistence. (2008). li, feng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:221-247. Full description at Econpapers \|\| Download paper	142
7	2018	The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. (2018). Chen, Yi-Chun ; Wang, Yongxiang ; Hung, Mingyi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:1:p:169-190. Full description at Econpapers \|\| Download paper	142
8	2010	Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401. Full description at Econpapers \|\| Download paper	129
9	2010	A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178. Full description at Econpapers \|\| Download paper	124
10	2010	On the use of instrumental variables in accounting research. (2010). Larcker, David F. ; Rusticus, Tjomme O.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205. Full description at Econpapers \|\| Download paper	118
11	2014	A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326. Full description at Econpapers \|\| Download paper	110
12	1983	Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194. Full description at Econpapers \|\| Download paper	109
13	2010	Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Cohen, Daniel A. ; Zarowin, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19. Full description at Econpapers \|\| Download paper	107
14	2003	Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386. Full description at Econpapers \|\| Download paper	105
15	2010	The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343. Full description at Econpapers \|\| Download paper	97
16	2011	Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Ng, Anthony C. ; Srinidhi, Bin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338. Full description at Econpapers \|\| Download paper	89
17	2001	Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180. Full description at Econpapers \|\| Download paper	87
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19	1981	Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199. Full description at Econpapers \|\| Download paper	84
20	2002	Audit committee, board of director characteristics, and earnings management. (2002). Klein, April . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400. Full description at Econpapers \|\| Download paper	84
21	2020	Disclosure processing costs, investorsâ information choice, and equity market outcomes: A review. (2020). Marinovic, Ivan ; Dehaan, ED ; Blankespoor, Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s016541012030046x. Full description at Econpapers \|\| Download paper	81
22	2005	The market pricing of accruals quality. (2005). Francis, Jennifer ; LaFond, Ryan ; Olsson, Per ; Schipper, Katherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327. Full description at Econpapers \|\| Download paper	81
23	1997	The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37. Full description at Econpapers \|\| Download paper	72
24	1997	Earnings management to avoid earnings decreases and losses. (1997). Burgstahler, David ; Dichev, Ilia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126. Full description at Econpapers \|\| Download paper	72
25	2019	The effect of economic policy uncertainty on investor information asymmetry and management disclosures. (2019). Wellman, Laura ; Schoenfeld, Jordan ; Nagar, Venky. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:36-57. Full description at Econpapers \|\| Download paper	65
26	2008	State ownership, the institutional environment, and auditor choice: Evidence from China. (2008). Xia, Lijun ; Wong, T. J. ; Wang, Qian. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:46:y:2008:i:1:p:112-134. Full description at Econpapers \|\| Download paper	63
27	2015	Signaling through corporate accountability reporting. (2015). Lys, Thomas ; Wang, Clare ; Naughton, James P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:1:p:56-72. Full description at Econpapers \|\| Download paper	60
28	2009	Estimation and empirical properties of a firm-year measure of accounting conservatism. (2009). Khan, Mozaffar ; Watts, Ross L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:132-150. Full description at Econpapers \|\| Download paper	59
29	2010	The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234. Full description at Econpapers \|\| Download paper	58
30	2012	Measuring securities litigation risk. (2012). Skinner, Douglas J. ; Kim, Irene . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:53:y:2012:i:1:p:290-310. Full description at Econpapers \|\| Download paper	53
31	2004	Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342. Full description at Econpapers \|\| Download paper	52
32	2000	The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51. Full description at Econpapers \|\| Download paper	51
33	1999	Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?. (1999). Clement, Michael B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:27:y:1999:i:3:p:285-303. Full description at Econpapers \|\| Download paper	51
34	2017	Earnings management and annual report readability. (2017). Lo, Kin ; Rogo, Rafael ; Ramos, Felipe . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:1:p:1-25. Full description at Econpapers \|\| Download paper	50
35	2011	The quality of accounting information in politically connected firms. (2011). Parsley, David ; Faccio, Mara ; Chaney, Paul K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:58-76. Full description at Econpapers \|\| Download paper	46
36	2013	Boardroom centrality and firm performance. (2013). Larcker, David F. ; Wang, Charles C. Y., ; So, Eric C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:55:y:2013:i:2:p:225-250. Full description at Econpapers \|\| Download paper	46
37	2005	Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128. Full description at Econpapers \|\| Download paper	46
38	2011	The quality of accounting information in politically connected firms. (2011). Parsley, David ; Faccio, Mara ; Chaney, Paul K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:1:p:58-76. Full description at Econpapers \|\| Download paper	46
39	2016	Financial statement comparability and expected crash risk. (2016). Kim, Jeong-Bon ; Xinyu, Yang ; Yi, Louise ; Li, Leye . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:2:p:294-312. Full description at Econpapers \|\| Download paper	46
40	2014	Political connections and SEC enforcement. (2014). Correia, Maria M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:57:y:2014:i:2:p:241-262. Full description at Econpapers \|\| Download paper	45
41	2019	The effects of financial reporting and disclosure on corporate investment: A review. (2019). Roychowdhury, Sugata ; Verdi, Rodrigo S ; Shroff, Nemit. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300412. Full description at Econpapers \|\| Download paper	45
42	2015	CEO tenure and earnings management. (2015). Ali, Ashiq ; Zhang, Weining. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:59:y:2015:i:1:p:60-79. Full description at Econpapers \|\| Download paper	45
43	2017	The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation. (2017). Dyer, Travis ; Stice-Lawrence, Lorien ; Lang, Mark. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:221-245. Full description at Econpapers \|\| Download paper	44
44	2016	Accounting conservatism and firm investment efficiency. (2016). Garcia Osma, Beatriz ; Penalva, Fernando . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:221-238. Full description at Econpapers \|\| Download paper	44
45	2013	Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?. (2013). Dhaliwal, Dan ; Zhang, Yuan ; Cheng, Mei . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:1:p:1-18. Full description at Econpapers \|\| Download paper	44
46	2014	Financial accounting in the banking industry: A review of the empirical literature. (2014). Beatty, Anne ; Liao, Scott. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:339-383. Full description at Econpapers \|\| Download paper	43
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Citing documents used to compute impact factor: 133

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2024	Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons. (2024). Ruch, George W ; Casey, Ryan J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:4:d:10.1007_s11142-023-09805-5. Full description at Econpapers \|\| Download paper
2024	Professional characteristics of board secretaries and litigation risks. (2024). Dai, Hui ; Li, Zehan ; Zhang, Yingrui ; Fu, Liling. In: Finance Research Letters. RePEc:eee:finlet:v:63:y:2024:i:c:s1544612324003301. Full description at Econpapers \|\| Download paper
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2024	Internal monitoring mechanisms and corporate environmental and social performance: Evidence from Korea. (2024). Han, Seung Hun ; Lee, Nam Gyoung ; Kim, Hyeong Joon. In: Research in International Business and Finance. RePEc:eee:riibaf:v:71:y:2024:i:c:s0275531924002071. Full description at Econpapers \|\| Download paper
2024	Pay for prudence. (2024). Morris, Arthur ; Gopalan, Yadav ; Donovan, John ; Arif, Salman. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:1:s0165410123000435. Full description at Econpapers \|\| Download paper
2024	Does negative environmental performance feedback induce substantive green innovation? The moderating roles of external regulations and internal incentive. (2024). Dong, Yuting ; Sun, Xiao. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:4:p:2953-2976. Full description at Econpapers \|\| Download paper
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2024	Social Integrity and Stock Price Crash Risk. (2024). Liu, Jinyang. In: Journal of Business Ethics. RePEc:kap:jbuset:v:190:y:2024:i:3:d:10.1007_s10551-023-05384-2. Full description at Econpapers \|\| Download paper
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2024	Split bond ratings: Evidence from Japanese credit rating agencies. (2024). Tanaka, Takanori. In: Research in International Business and Finance. RePEc:eee:riibaf:v:71:y:2024:i:c:s0275531924002617. Full description at Econpapers \|\| Download paper
2024	The sources of portfolio volatility and mutual fund performance. (2024). Rakowski, David ; Vafai, Nima. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s105752192300501x. Full description at Econpapers \|\| Download paper
2024	FrontâPage News: The Effect of News Positioning on Financial Markets. (2024). Fedyk, Anastassia. In: Journal of Finance. RePEc:bla:jfinan:v:79:y:2024:i:1:p:5-33. Full description at Econpapers \|\| Download paper
2024	Learning from innovation award winners? Technology spillovers and firm innovation. (2024). Zhao, Xuezhou ; Wang, Wei ; Zhang, Zongyi ; You, LI. In: International Review of Financial Analysis. RePEc:eee:finana:v:92:y:2024:i:c:s1057521923005690. Full description at Econpapers \|\| Download paper
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2024	Effective policy research of county and township health sector integration in China: Empirical evidence from the difference-in-differences model. (2024). Zheng, Jianzhong ; Zhao, Jie. In: Social Science & Medicine. RePEc:eee:socmed:v:348:y:2024:i:c:s0277953624002417. 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	The short-termism trap: Catering to informed investors with limited horizons. (2024). Sangiorgi, Francesco ; Han, Jungsuk ; Dow, James. In: Journal of Financial Economics. RePEc:eee:jfinec:v:159:y:2024:i:c:s0304405x24001077. Full description at Econpapers \|\| Download paper
2024	Can compensation disclosure cause CEO pay escalation?. (2024). Guedes, Jose ; Carosi, Andrea. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924003624. Full description at Econpapers \|\| Download paper
2024	A good name is rather to be chosen: The impact of CEO reputation incentives on corporate green innovation. (2024). Xiao, Yao ; Liu, Xiaoqian ; Sun, Xiaonan ; Cifuentesfaura, Javier. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:3:p:2413-2431. Full description at Econpapers \|\| Download paper
2024	Individual investorsâ dividend taxes and managerial myopia. (2024). Zhang, Wenyu ; Cheng, Xiaoke ; Gao, Yuan ; Shen, Haomin. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324003003. Full description at Econpapers \|\| Download paper
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2024	When do firms deliver on the jobs they promise in return for state aid?. (2024). Rajgopal, Shivaram ; Raghunandan, Aneesh ; Dong, Qingkai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:4:d:10.1007_s11142-023-09804-6. Full description at Econpapers \|\| Download paper
2024	Government Subsidies and Corporate Misconduct. (2024). Raghunandan, Aneesh. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1449-1496. Full description at Econpapers \|\| Download paper
2024	U.S. multinational corporations income shifting incentives and share repurchases: Evidence across differential taxation systems. (2024). Al-Hadi, Ahmed ; Alghamdi, Fatmah Saeed ; Eulaiwi, Baban ; Taylor, Grantley ; Duong, Lien. In: Global Finance Journal. RePEc:eee:glofin:v:60:y:2024:i:c:s1044028324000383. Full description at Econpapers \|\| Download paper
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2024	Award-winning CEOs and corporate innovation. (2024). Veld, Chris ; Merkoulova, Yulia ; Pham, Mia Hang. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:159:y:2024:i:c:s0378426623002704. 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	Nonâexecutive Employee Ownership and Target Selection in HighâTech Mergers and Acquisitions. (2024). Shi, Wei ; Li, Jiangyan ; McNamara, Gerry. In: Journal of Management Studies. RePEc:bla:jomstd:v:61:y:2024:i:5:p:2033-2071. Full description at Econpapers \|\| Download paper
2024	Ignorance Is Bliss: The Screening Effect of (Noisy) Information. (2023). Zhang, Gaoqing ; Wu, Yufeng ; Wang, Wenyu ; Feng, Felix Zhiyu. In: Papers. RePEc:arx:papers:2302.11128. Full description at Econpapers \|\| Download paper
2024	Coordination and Conservatism. (2024). Ruan, Lijun ; Lu, Tong. In: Finance Research Letters. RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000655. Full description at Econpapers \|\| Download paper
2024	Accounting conservatism and managerial information acquisition. (2024). Laux, Volker. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s016541012300054x. Full description at Econpapers \|\| Download paper
2024	Can ChatGPT assist in picking stocks?. (2024). Val, Joel ; Pelster, Matthias. In: Finance Research Letters. RePEc:eee:finlet:v:59:y:2024:i:c:s1544612323011583. Full description at Econpapers \|\| Download paper
2024	More than words: Fed Chairsâ communication during congressional testimonies. (2024). Zhang, XU ; Kryvtsov, Oleksiy ; Alexopoulos, Michelle. In: Journal of Monetary Economics. RePEc:eee:moneco:v:142:y:2024:i:c:s0304393223001022. Full description at Econpapers \|\| Download paper
2024	How informative is question-and-answer similarity to financial analysts? Evidence from Chinese earnings communication conferences. (2024). Wang, Junyi ; Chi, Wenqiang ; Liu, Qigui. In: Economic Modelling. RePEc:eee:ecmode:v:135:y:2024:i:c:s0264999324000567. Full description at Econpapers \|\| Download paper
2024	Does management tone matter in information disclosure? Evidence from IPO online roadshows in the SSE STAR market. (2024). He, YU ; Liang, Ruixin ; Zhang, Shengpeng. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924002394. Full description at Econpapers \|\| Download paper
2024	Corporate Political Activities and the SECs Oversight Role in the IPO Process. (2024). Wood, Geoffrey ; Loukopoulos, Panagiotis ; Gounopoulos, Dimitrios. In: Journal of Management Studies. RePEc:bla:jomstd:v:61:y:2024:i:2:p:375-412. Full description at Econpapers \|\| Download paper
2024	How Do Auditors Value Hypocrisy? Evidence from China. (2024). Zhang, Yiqi ; Lai, Shaojuan ; Tao, Hexin ; Du, Xingqiang. In: Journal of Business Ethics. RePEc:kap:jbuset:v:191:y:2024:i:3:d:10.1007_s10551-023-05465-2. Full description at Econpapers \|\| Download paper
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2024	Green supply chain management for carbon accountability. (2024). Liew, Millie ; Cao, June. In: Energy Economics. RePEc:eee:eneeco:v:138:y:2024:i:c:s0140988324005486. Full description at Econpapers \|\| Download paper
2024	The effect of shale gas booms on environmental CSR activity. (2024). Chung, Chune Young ; Choi, Chang Hwan. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924003326. Full description at Econpapers \|\| Download paper
2024	Exploring the catalysts of eco-innovation: Employee ownership and sustainable practices. (2024). Liu, Wenjun ; He, Qian ; Cao, June ; Kamar, Amina. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:207:y:2024:i:c:s004016252400427x. Full description at Econpapers \|\| Download paper
2024	A fish rots from the head down: The contagion effect of upstream firmsâ environmental misconduct on downstream firmsâ green innovation continuity. (2024). Strieborny, Martin ; Kazakis, Pantelis ; Hong, Jifeng. In: MPRA Paper. RePEc:pra:mprapa:122743. Full description at Econpapers \|\| Download paper
2024	Does soft shareholder activism hold hard consequences?. (2024). Corbet, Shaen ; Kallis, Linda. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:95:y:2024:i:c:p:152-159. Full description at Econpapers \|\| Download paper
2024	Can public data availability affect stock price crash risk? Evidence from China. (2024). Li, Dongdong ; Guo, Fei ; Ma, Rui. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924002023. Full description at Econpapers \|\| Download paper
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2024	Individual investorsâ dividend tax reform and investment efficiency. (2024). Ji, Mianmian ; Kong, Dongmin. In: International Review of Economics & Finance. RePEc:eee:reveco:v:89:y:2024:i:pa:p:1102-1119. Full description at Econpapers \|\| Download paper
2024	Chief accountants weigh in: How professional leadership of SOEs influence investment efficiency. (2024). Ma, Xiaofang ; Dong, Wang ; Su, Qiaoling ; Chen, Jun. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924003892. Full description at Econpapers \|\| Download paper
2024	A blessing or a curse? Non-local mutual fund holdings and firm investment efficiency. (2024). Xiong, Xiong ; Zhang, Wei ; Zuo, Junqing ; Ruan, Chenghao. In: Finance Research Letters. RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324006548. Full description at Econpapers \|\| Download paper
2024	Star power: A quasi-natural experiment on how analyst status affects recommendation performance. (2024). Wu, Chong ; Zhan, Baoqiang. In: Finance Research Letters. RePEc:eee:finlet:v:59:y:2024:i:c:s1544612323011649. Full description at Econpapers \|\| Download paper
2024	Analyst collaboration networks and earnings forecast performance. (2024). Liang, Chao ; Cao, Shijiao. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s105752192400070x. Full description at Econpapers \|\| Download paper
2024	Does media coverage of firms environment, social, and governance (ESG) incidents affect analyst coverage and forecasts? A risk perspective. (2024). Li, April Zhichao ; He, Guanming. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924002217. Full description at Econpapers \|\| Download paper
2024	Respond or not? Analyst recommendation and companies press releases after adverse events. (2024). Wang, Aiguo ; Chiu, Victoria. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3469-3494. 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	Customersâ blockchain adoption and suppliersâ provision of trade credit: A pre-registered report. (2024). Li, Shan ; Zhai, Kerui ; Sowah, Joseph Sowahfio ; Shi, Hanzhong. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:86:y:2024:i:c:s0927538x24001951. Full description at Econpapers \|\| Download paper
2024	Exploring the investment value of retail sales growth: Evidence from the China Retailer Alliance. (2024). Su, Zhi ; Wu, Danni ; Zhou, Zhenkun ; Ren, Tao. In: Finance Research Letters. RePEc:eee:finlet:v:63:y:2024:i:c:s1544612324003945. Full description at Econpapers \|\| Download paper
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2024	Auditor industry range and audit quality. (2024). Zuo, Luo ; Xiao, Tusheng ; He, Xianjie ; Dekeyser, Simon. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000939. Full description at Econpapers \|\| Download paper
2024	Does audit firm hiring of former PCAOB personnel improve audit quality?. (2024). Krishnan, Jagan ; Maex, Steven A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:4:d:10.1007_s11142-023-09801-9. Full description at Econpapers \|\| Download paper
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	The impact of intelligent manufacturing on labor productivity: An empirical analysis of Chinese listed manufacturing companies. (2024). , Andy ; Liang, Chen ; Zhu, Minghao ; Zhou, Honggeng. In: International Journal of Production Economics. RePEc:eee:proeco:v:267:y:2024:i:c:s092552732300302x. Full description at Econpapers \|\| Download paper
2024	Corporate governance reforms, societal trust, and corporate financial policies. (2024). , Raymond ; Peter, Cephas Simon. In: Journal of Corporate Finance. RePEc:eee:corfin:v:84:y:2024:i:c:s0929119923001566. Full description at Econpapers \|\| Download paper
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
2024	Do industry-specific accounting standards matter for capital allocation decisions?. (2024). Renders, Annelies ; Peasnell, Kenneth ; Landsman, Wayne R ; Fiechter, Peter. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000940. Full description at Econpapers \|\| Download paper
2024	The governance of director compensation. (2024). Huang, Sterling ; Fang, Lily. In: Journal of Financial Economics. RePEc:eee:jfinec:v:155:y:2024:i:c:s0304405x24000369. 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	Selection bias in audit firm tenure research. (2024). Zhou, Ying ; Wen, CE ; Weber, David P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:4:d:10.1007_s11142-023-09787-4. Full description at Econpapers \|\| Download paper
2024	Inherited trust and informal finance. (2024). An, Jiafu ; Jiang, Mengfei ; Chen, Jiandong ; Xu, Jiaman. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:1-2:p:334-362. Full description at Econpapers \|\| Download paper
2024	Comparable but is it informative?Accounting information comparability and price synchronicity. (2024). Wang, Yiqing ; Li, Mingsheng ; Liu, Desheng. In: Journal of Financial Stability. RePEc:eee:finsta:v:73:y:2024:i:c:s1572308924000822. Full description at Econpapers \|\| Download paper
2024	Managerial ability and accounting comparability: Evidence from Chinese listed firms. (2024). Wang, Guojun ; Yang, Dan ; Hao, Boyang ; Zhang, LU. In: Economics and Politics. RePEc:bla:ecopol:v:36:y:2024:i:3:p:1731-1762. Full description at Econpapers \|\| Download paper
2024	How carbon risk affects corporate debt defaults: Evidence from Paris agreement. (2024). Liang, Yuchao ; Qiang, Haofan ; Wang, Jiaxin ; Zhong, Wenrui ; Huang, Xiang. In: Energy Economics. RePEc:eee:eneeco:v:129:y:2024:i:c:s0140988323007739. Full description at Econpapers \|\| Download paper
2024	Returning from overseas: STEMs migration and corporate digitalization. (2024). Huang, Xiang ; Wang, Jiaxin ; Song, Zilong ; Sun, DI. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s1057521923005586. Full description at Econpapers \|\| Download paper
2024	Management myopia and corporate ESG performance. (2024). Mo, Yifan ; Chen, Ying ; Fan, Zhangmei. In: International Review of Financial Analysis. RePEc:eee:finana:v:92:y:2024:i:c:s1057521924000036. Full description at Econpapers \|\| Download paper
2024	Pain or gain? The effects of transportation infrastructure on labor costs in China 1. (2024). Liu, Yuanyuan ; Ke, Huan ; Pang, Xinyuan ; Dou, Huan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:91:y:2024:i:c:p:413-431. Full description at Econpapers \|\| Download paper
2024	Greening through finance: Green finance policies and firms green investment. (2024). Chen, Sicen ; Ding, Yougang ; Ke, Jinjun ; Zhang, Wei. In: Energy Economics. RePEc:eee:eneeco:v:131:y:2024:i:c:s0140988324001099. Full description at Econpapers \|\| Download paper
2024	Energy transition and housing market bubbles: Evidence from prefecture cities in China. (2024). Fang, Jie ; Sun, Yongping ; Liu, Sinuo ; Jin, YI. In: Energy Economics. RePEc:eee:eneeco:v:133:y:2024:i:c:s0140988324001932. Full description at Econpapers \|\| Download paper
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2024	Litigation risk and strategic M&A valuations. (2024). Verdi, Rodrigo S ; Pundrich, Gabriel ; Imperatore, Claudia ; Yost, Benjamin P. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:1:s0165410124000016. Full description at Econpapers \|\| Download paper
2024	Public data acces and stock price synchronicity: Evidence from China. (2024). Wen, Huiyu ; Gao, Haoyu ; Du, Jiayue ; Ye, Yanyi. In: Economic Modelling. RePEc:eee:ecmode:v:130:y:2024:i:c:s0264999323004030. Full description at Econpapers \|\| Download paper
2024	Generalist vs. Specialist CEOs: R&D Investment Sensitivity to Stock Price. (2024). Jung, Sumi ; Jeon, Heung-Jae. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pa:s1544612324001119. Full description at Econpapers \|\| Download paper
2024	Public data accessibility and corporate maturity mismatch: Evidence from China. (2024). Feng, Yiwen ; Ma, Rui ; Gui, Mingxia ; Li, Dongdong. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:86:y:2024:i:c:s0927538x24002063. Full description at Econpapers \|\| Download paper
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2024	HR analytics: A centralizing or decentralizing force?. (2024). Lehmann, Johannes. In: Working papers. RePEc:bsl:wpaper:2024/13. Full description at Econpapers \|\| Download paper
2024	Alternative data in finance and business: emerging applications and theory analysis (review). (2024). Abraham, Ajith ; Jiang, Jie ; Hu, Haifeng ; Shi, Yufeng ; Zeng, Xiaoping ; Xu, Ying ; Liu, LU ; Sun, Yunchuan. In: Financial Innovation. RePEc:spr:fininn:v:10:y:2024:i:1:d:10.1186_s40854-024-00652-0. Full description at Econpapers \|\| Download paper
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2024	Cross-shareholding, Managerial capabilities, and Strategic risk-taking in enterprises: A game or a win-win?. (2024). Cebula, Richard J ; Zhang, Xiaoqian ; Wang, Shuangjin ; Foley, Maggie. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324002587. Full description at Econpapers \|\| Download paper
2024	Do banks price ESG risks? A critical review of empirical research. (2024). Drago, Danilo ; Carnevale, Concetta. In: Research in International Business and Finance. RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531924000199. Full description at Econpapers \|\| Download paper
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2024	Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts. (2024). Yin, Jennifer ; Sun, Xueyun ; Boone, Jeff P. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:4:p:852-891. Full description at Econpapers \|\| Download paper
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2024	When Does Linking Pay to Default Reduce Bank Risk?. (2024). Colonnello, Stefano ; Xia, Shuo ; Curatola, Giuliano. In: Working Papers. RePEc:ven:wpaper:2024:07. Full description at Econpapers \|\| Download paper
2024	How do EU banks funding costs respond to the CRD IV? An assessment based on the Banking Union directives database. (2024). Tonzer, Lena ; Zgherea, Cristina ; Sfrappini, Eleonora ; Krause, Thomas. In: IWH Discussion Papers. RePEc:zbw:iwhdps:289797. Full description at Econpapers \|\| Download paper
2024	Removing barriers: How online visits boost female analysts participation. (2024). Wu, Chongfeng ; Wang, Jun. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:4039-4067. Full description at Econpapers \|\| Download paper
2024	Disclosure frequency of parent company financial reporting: Insights from analyst forecasting accuracy. (2024). Jing, Xuefeng ; Qi, Yue ; Zhang, Junsheng. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3657-3683. Full description at Econpapers \|\| Download paper
2024	Syndicated loans: mapping the trends, sources and intellectual evolution. (2024). Ahmad, Nisar ; Hussain, Syed Mujahid ; Saharti, Mohammed ; Chaudhry, Sajid M. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:62:y:2024:i:4:d:10.1007_s11156-024-01243-x. 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
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2024	Noncontrolling shareholders network centrality and corporate earnings management: Governance or conspiracy?. (2024). Zhao, Yixiu ; Xu, Meng ; Xiu, Xue ; Yang, Zhonghai. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s105752192400231x. Full description at Econpapers \|\| Download paper
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2024	Friends in media: Implications of media connections for analyst forecast optimism. (2024). Vakilzadeh, Hamid ; Mammadov, Babak ; Hossain, Md Miran. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924001145. 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
2024	The media response to a loss of analyst coverage. (2024). Kim, Jaewoo ; Guest, Nicholas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:4:d:10.1007_s11142-023-09809-1. Full description at Econpapers \|\| Download paper
2024	Objective or biased? CEO overconfidence and journalists coverage. (2024). Gong, Rong. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:4333-4357. Full description at Econpapers \|\| Download paper
2024	Agree to disagree: Lender equity holdings, within-syndicate conflicts, and covenant design. (2024). Chu, Yongqiang ; Xiao, Zhanbing ; Lin, Luca X. In: Journal of Financial Intermediation. RePEc:eee:jfinin:v:57:y:2024:i:c:s1042957323000487. Full description at Econpapers \|\| Download paper
2024	Wrong Kind of Transparency? Mutual Fundsâ Higher Reporting Frequency, Window Dressing, and Performance. (2024). Zhang, Zilong ; Yeung, Eric P ; Xin, Xiangang. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:2:p:737-781. 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	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
2024	Greening the future: How mergers and acquisitions in China tackle carbon challenges. (2024). Suardi, Sandy ; Han, Yikai ; Ding, Mingfa ; Cui, DI. In: Energy Economics. RePEc:eee:eneeco:v:136:y:2024:i:c:s014098832400433x. Full description at Econpapers \|\| Download paper
2024	Is enterprise digital transformation beneficial to shareholders? Insights from the cost of equity capital. (2024). Wang, Yatong ; Zhang, Chenrui. In: International Review of Financial Analysis. RePEc:eee:finana:v:92:y:2024:i:c:s105752192400036x. Full description at Econpapers \|\| Download paper
2024	A Taxmans guide to taxation of crypto assets. (2024). Misra, Arindam. In: Papers. RePEc:arx:papers:2403.15074. Full description at Econpapers \|\| Download paper
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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
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	Calling for transparency: Evidence from a field experiment. (2024). Zhang, Tianyu ; Yu, Gwen ; Wong, T J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:1:s0165410123000289. Full description at Econpapers \|\| Download paper
2024	Does minority shareholder activism impede corporate default risk? Evidence from China. (2024). Wang, Zhibin ; Huang, Xue. In: Finance Research Letters. RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000084. Full description at Econpapers \|\| Download paper
2024	Retail investors matter: The value of corporate interactions. (2024). Ying, Qianwei ; Shi, Jing ; Liu, Jinsong ; Huang, LI. In: Research in International Business and Finance. RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531924000187. Full description at Econpapers \|\| Download paper
2024	Retail shareholder activism and investment efficiency. (2024). Zhao, Yang. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924000802. Full description at Econpapers \|\| Download paper
2024	Textual similarity between firm and government: Measurement and pricing. (2024). Cao, Zhiling ; Liu, Yulin ; Wen, Fenghua. In: Economics Letters. RePEc:eee:ecolet:v:241:y:2024:i:c:s0165176524003070. Full description at Econpapers \|\| Download paper
2024	Is online interactive media monitoring effective? Evidence from corporate tunneling in China. (2024). Zhao, Yujie ; Zhang, Yichun ; Li, Wen ; Chan, Kam C. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s105752192400437x. Full description at Econpapers \|\| Download paper
2024	Win by defence: The impact of defensive trademarks on corporate innovation. (2024). Li, Xuechao ; Wu, Dejun. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3823-3840. Full description at Econpapers \|\| Download paper
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2024	Exploring the nexus between past financial performance and voluntary GRI adoption: The role of environmental certification. (2024). Duan, Zhao ; Cai, Qibin ; Li, Bingjie. In: Finance Research Letters. RePEc:eee:finlet:v:66:y:2024:i:c:s154461232400686x. Full description at Econpapers \|\| Download paper
2024	Are managers with investment bank experience myopic?. (2024). Wu, Shan ; Lai, LI ; Lan, Chundan. In: Journal of Business Research. RePEc:eee:jbrese:v:183:y:2024:i:c:s0148296324003618. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2024

Year	Citing document
2024
2024	Bankruptcy judicial reform and corporate trade credit financing. (2024). Liu, Tingting ; Chen, Yixin. In: China Economic Review. RePEc:eee:chieco:v:85:y:2024:i:c:s1043951x24000658. Full description at Econpapers \|\| Download paper
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Recent citations received in 2023

Year	Citing document
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	The Impact of Open Data on Public Procurement. (2023). Samuels, Delphine ; Rauter, Thomas ; Duguay, Raphael. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:4:p:1159-1224. Full description at Econpapers \|\| Download paper
2023	Is there a dark side of competition? Product market competition and auditor-client contracting. (2023). Walton, Stephanie ; Li, Tianpei. In: Advances in accounting. RePEc:eee:advacc:v:62:y:2023:i:c:s0882611023000172. Full description at Econpapers \|\| Download paper
2023	Employee treatment and corporate investment efficiency: Evidence from China. (2023). Yan, Youliang ; Wang, Maochuan. In: Economic Modelling. RePEc:eee:ecmode:v:128:y:2023:i:c:s0264999323002961. Full description at Econpapers \|\| Download paper
2023	How U.S. job policy affects Chinas scientific and technological manufacturing firms? A perspective based on the competitive environment. (2023). Wang, Jiaxin ; Wu, Guilin ; Long, Houyin ; Zhang, Pengdong. In: Energy Economics. RePEc:eee:eneeco:v:126:y:2023:i:c:s0140988323004747. Full description at Econpapers \|\| Download paper
2023	The informational feedback effect of stock prices on corporate investments: A comparison of new energy firms and traditional energy firms in China. (2023). Xu, Zhiwei ; Zhang, Teng. In: Energy Economics. RePEc:eee:eneeco:v:127:y:2023:i:pa:s0140988323005844. Full description at Econpapers \|\| Download paper
2023	Principal SOE customers and corporate tax avoidance: Evidence from the government arrears clearance reform. (2023). Huang, Xiang ; Chen, Jin ; Wang, Jiaxin ; Song, Zilong. In: Energy Economics. RePEc:eee:eneeco:v:128:y:2023:i:c:s0140988323006552. Full description at Econpapers \|\| Download paper
2023	Institutional investors site visits, information asymmetry, and investment efficiency. (2023). Wu, Yanjun ; Li, NA ; Zhao, Lei. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923001904. Full description at Econpapers \|\| Download paper
2023	Government audit supervision, financialization, and executives excess perks: Evidence from Chinese state-owned enterprises. (2023). Chen, Wenchuan ; Luo, Yalin ; Li, Wenwen ; Zhang, Mengtao. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002326. Full description at Econpapers \|\| Download paper
2023	The deleveraging puzzle of investment opportunity shock: A quasi-natural experiments on drug marketing authorization holder. (2023). Huang, Xiang ; Wu, Zhifeng ; Long, Houyin ; Zhang, Qihao ; Wang, Jiaxin. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923004519. Full description at Econpapers \|\| Download paper
2023	Independent audit quality and corporate cash holdings. (2023). Chau, Ka Yin ; Peng, Cong. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323007778. Full description at Econpapers \|\| Download paper
2023	Can customer concentration affect corporate ESG performance?. (2023). Zhang, Pengdong ; Zheng, Siyu. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008048. Full description at Econpapers \|\| Download paper
2023	The effect of key audit matters reviewing on loan approval decisions?. (2023). Liu, Shanmin ; Su, Shengqi ; Yao, Jie. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008395. Full description at Econpapers \|\| Download paper
2023	Does regional audit market competition influence audit pricing? Evidence based on the spatial distribution of the audit market. (2023). Wei, Lang ; Zhang, Yiling. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s154461232300911x. Full description at Econpapers \|\| Download paper
2023	Pandemic public health interventions and corporate communications: Evidence from China. (2023). Huang, Mengqi ; Yuan, Hong. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323009790. Full description at Econpapers \|\| Download paper
2023	Peer effects of corporate product quality information disclosure: Learning and competition. (2023). Huang, Xiang ; Wu, Guilin ; Wang, Jiaxin ; Song, Zilong ; Sun, DI. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:88:y:2023:i:c:s1042443123000926. Full description at Econpapers \|\| Download paper
2023	Managersâ choice of disclosure complexity. (2023). Bertomeu, Jeremy. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000617. Full description at Econpapers \|\| Download paper
2023	The effect of extreme rainfall on corporate financing policies. (2023). Zhang, Junsheng ; Liu, Siyi ; Chen, Sicen. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:216:y:2023:i:c:p:670-685. Full description at Econpapers \|\| Download paper
2023	How does export VAT rebates policy affect corporate investment efficiency? Evidence from corporate tax stickiness. (2023). Zhu, Ling ; Wang, Xinyi. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002019. Full description at Econpapers \|\| Download paper
2023	The pre-IPO dividend and IPO underpricing: Evidence from China. (2023). Huang, Yong ; Cheng, Ruonan ; Wang, Jiaxin ; Yan, Chao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002664. Full description at Econpapers \|\| Download paper
2023	Regulation and post-crisis pay disclosure strategies of banks. (2023). John, Kose ; de Masi, Sara ; Urbanek, Piotr ; Somka-Gobiowska, Agnieszka. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:61:y:2023:i:4:d:10.1007_s11156-023-01177-w. Full description at Econpapers \|\| Download paper
2023	Roe v. Rates: Reproductive Healthcare and Public Financing Costs. (2023). Ye, Zihan ; Lu, Runjing. In: SocArXiv. RePEc:osf:socarx:7t5jz. Full description at Econpapers \|\| Download paper
2023	Is analytical tax research alive and kicking? Insights from 2000 until 2022. (2023). Sailer, Mariana ; Niemann, Rainer. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01157-5. Full description at Econpapers \|\| Download paper
2023	Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability. (2023). Li, Laura Yue ; Chen, Ciao-Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09797-2. Full description at Econpapers \|\| Download paper
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Recent citations received in 2022

Year	Citing document
2022	Real earnings management: A review of the international literature. (2022). Ahmad, Fawad ; Biswas, Pallab Kumar ; Wu, Julia Yonghua ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4279-4344. Full description at Econpapers \|\| Download paper
2022	Investor heterogeneity and negative skewness in stock returns: Evidence from institutional investors. (2022). Goutte, StÃ©phane ; Zhu, Hui ; Saadi, Samir ; Benkraiem, Ramzi. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001627. Full description at Econpapers \|\| Download paper
2022	Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022). (2022). Blankespoor, Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000465. Full description at Econpapers \|\| Download paper
2022	Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022). (2022). Whited, Toni. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000647. Full description at Econpapers \|\| Download paper
2022	Shared auditors, social trust, and relationship-specific investment in the supply chain. (2022). Zhang, Yuyu ; Yang, Haiyan ; Hu, Zhiying. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:3:s1815566922000248. Full description at Econpapers \|\| Download paper
2022	Managerial Risk-Taking Incentives and Bank Earnings Management: Evidence from FAS 123R. (2022). Bai, Gang ; Yang, Qiurong ; Elyasiani, Elyas. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:21:p:13721-:d:950740. Full description at Econpapers \|\| Download paper
2022	Managerial Myopia and Long-Term Investment: Evidence from China. (2022). Zhong, Changbao ; Li, Jinglei ; Ju, Meng ; Cao, Qilong. In: Sustainability. RePEc:gam:jsusta:v:15:y:2022:i:1:p:708-:d:1020965. Full description at Econpapers \|\| Download paper
2022	News Selection and Asset Pricing Implications. (2022). Mondria, Jordi ; Martineau, Charles. In: SocArXiv. RePEc:osf:socarx:ame2f. Full description at Econpapers \|\| Download paper
2022	Can the market identify prosperous activist engagements? Evidence from announcement and long-term buy-and-hold returns. (2022). Hartmann, Jochen ; Pelster, Matthias ; Sievers, Soenke. In: Working Papers Dissertations. RePEc:pdn:dispap:100. Full description at Econpapers \|\| Download paper
2022	Audit process, private information, and insider trading. (2022). Taylor, Daniel ; Schroeder, Joseph ; Kepler, John D ; Arif, Salman. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09689-x. Full description at Econpapers \|\| Download paper
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Recent citations received in 2021

Year	Citing document
2021	Copycat Skills and Disclosure Costs: Evidence from Peer Companiesâ Digital Footprints. (2021). Yang, Baozhong ; Du, Kai ; Cao, Sean Shun ; Zhang, Alan L. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1261-1302. Full description at Econpapers \|\| Download paper
2021	The costs and benefits associated with inventor CEOs. (2021). Lin, Zhilu ; Fuller, Kathleen ; Byun, Seong K. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002169. Full description at Econpapers \|\| Download paper
2021	Does Modern Information Technology Attenuate Managerial Information Hoarding? Evidence from the EDGAR Implementation. (2021). Yin, David ; Wang, YE ; Ni, Xiaoran. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002224. Full description at Econpapers \|\| Download paper
2021	Sources of Corporate Financing and Operating Performance: The effects of strategic ownership and financial restatements. (2021). Pavlopoulou-Lelaki, Olga-Chara ; Papadaki, Aphroditi J. In: International Review of Financial Analysis. RePEc:eee:finana:v:76:y:2021:i:c:s1057521921000752. Full description at Econpapers \|\| Download paper
2021	Green credit policy and corporate access to bank loans in China: The role of environmental disclosure and green innovation. (2021). Tripe, David ; Zhang, Yuming ; Xing, Chao. In: International Review of Financial Analysis. RePEc:eee:finana:v:77:y:2021:i:c:s105752192100171x. Full description at Econpapers \|\| Download paper
2021	The effect of tax avoidance crackdown on corporate innovation. (2021). Shevlin, Terry ; Ma, Mark. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410120300847. Full description at Econpapers \|\| Download paper
2021	Whats my target? Individual analyst forecasts and last-chance earnings management. (2021). Wong, Paul A ; Robinson, John R ; Beardsley, Erik L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000380. Full description at Econpapers \|\| Download paper
2021	Cash-based bonus plans as a strategic communication, coordination and commitment mechanism. (2021). Bushman, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s0165410121000628. Full description at Econpapers \|\| Download paper
2021	Auditor reporting to bank regulators: Effective regulation or regulatory overreach?. (2021). Barth, Mary E ; Amel-Zadeh, Amir. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:2:s0165410121000653. Full description at Econpapers \|\| Download paper
2021	Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine. (2021). Ding, Rong ; Zhang, Ziyang ; Sainani, Sushil. In: Journal of Business Research. RePEc:eee:jbrese:v:132:y:2021:i:c:p:221-232. Full description at Econpapers \|\| Download paper
2021	Compensation disclosures and strategic commitment: Evidence from revenue-based pay. (2021). Bloomfield, Matthew J. In: Journal of Financial Economics. RePEc:eee:jfinec:v:141:y:2021:i:2:p:620-643. Full description at Econpapers \|\| Download paper
2021	Impact of marketplace lending on consumersâ future borrowing capacities and borrowing outcomes. (2021). Zhang, Yafei ; Paradkar, Nikhil ; Ganduri, Rohan ; Chava, Sudheer. In: Journal of Financial Economics. RePEc:eee:jfinec:v:142:y:2021:i:3:p:1186-1208. Full description at Econpapers \|\| Download paper
2021	Property rights protection and mergers and acquisitions. (2021). Shi, Jing ; He, Jing ; Han, Jianlei ; Fang, Tian Jin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:68:y:2021:i:c:s0927538x21001001. Full description at Econpapers \|\| Download paper
2021	The Geography of Investor Attention. (2021). Pattitoni, Pierpaolo ; Pagano, Marco ; mengoli, stefano. In: EIEF Working Papers Series. RePEc:eie:wpaper:2114. Full description at Econpapers \|\| Download paper
2021	The Influence of Research Reports on Stock Returns: The Mediating Effect of Machine-Learning-Based Investor Sentiment. (2021). Wang, Yue ; Shen, Xiaohong. In: Discrete Dynamics in Nature and Society. RePEc:hin:jnddns:5049179. Full description at Econpapers \|\| Download paper
2021	Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India. (2021). Debnath, Jasojit ; Tiwari, Reshma Kumari . In: Vikalpa: The Journal for Decision Makers. RePEc:sae:vikjou:v:46:y:2021:i:3:p:153-165. Full description at Econpapers \|\| Download paper
2021	Voluntary disclosure when private information and disclosure costs are jointly determined. (2021). Kim, Jungmin ; Verrecchia, Robert E ; Taylor, Daniel J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09601-z. Full description at Econpapers \|\| Download paper
2021	Criminals, bankruptcy, and cost of debt. (2021). Bigler, Morten Nicklas ; Regenburg, Kasper. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09608-6. Full description at Econpapers \|\| Download paper
2021	The geography of investor attention. (2021). Pattitoni, Pierpaolo ; Pagano, Marco ; mengoli, stefano. In: CFS Working Paper Series. RePEc:zbw:cfswop:671. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Journal of Accounting and Economics / Elsevier	147	1435
2	Journal of Corporate Finance / Elsevier	96	1428
3	International Review of Financial Analysis / Elsevier	71	1353
4	Review of Accounting Studies / Springer	32	1213
5	Review of Quantitative Finance and Accounting / Springer	35	1147
6	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	37	1118
7	Sustainability / MDPI	67	1011
8	Finance Research Letters / Elsevier	75	812
9	Management Science / INFORMS	186	812
10	Journal of Business Finance & Accounting / Wiley Blackwell	70	751
11	Pacific-Basin Finance Journal / Elsevier	57	715