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Review of Accounting Studies / Springer

Citation Profile [Updated: 2025-01-21 17:37:07]
5 Years H Index
32
Impact Factor (IF)
1.24
5 Years IF
1.85
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
2016 0 0.52 0.09 0 34 34 676 3 3 0 0 0 3 0.09 0.21
2017 0.62 0.54 0.42 0.62 50 84 901 35 38 34 21 34 21 11 31.4 13 0.26 0.22
2018 0.94 0.55 0.88 0.94 46 130 607 115 153 84 79 84 79 19 16.5 13 0.28 0.23
2019 1.01 0.56 0.99 1.08 42 172 379 171 324 96 97 130 141 21 12.3 4 0.1 0.23
2020 1.27 0.67 1.72 1.68 40 212 403 363 688 88 112 172 289 22 6.1 9 0.23 0.32
2021 1.71 0.79 1.97 1.9 43 255 374 502 1191 82 140 212 403 39 7.8 18 0.42 0.29
2022 1.96 0.83 2.26 2 45 300 135 678 1869 83 163 221 442 47 6.9 9 0.2 0.25
2023 2.09 0.82 2.53 2.17 50 350 56 886 2755 88 184 216 469 45 5.1 10 0.2 0.23
2024 1.24 2.18 1.85 51 401 0 873 3628 95 118 220 407 60 6.9 0
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
#YearTitleCited
12016Seeing is believing: analysts’ corporate site visits. (2016). Du, Fei ; Cheng, Qiang ; Wang, Yutao. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9.

Full description at Econpapers || Download paper

138
22021Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Christensen, Hans B ; Hail, Luzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5.

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117
32020Entropy-balanced accruals. (2020). Schonberger, Bryce ; McMullin, Jeff L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:1:d:10.1007_s11142-019-09525-9.

Full description at Econpapers || Download paper

108
42017The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Miller, Brian P ; Bonsall, Samuel B. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0.

Full description at Econpapers || Download paper

106
52016A review of the IFRS adoption literature. (2016). Li, X I ; de George, Emmanuel T ; Shivakumar, Lakshmanan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1.

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94
62017Military experience and corporate tax avoidance. (2017). Law, Kelvin K. F. ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z.

Full description at Econpapers || Download paper

82
72018Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Karpoff, Jonathan ; Amiram, Dan ; Sloan, Richard ; Dupont, Quentin ; Cox, James D ; Bozanic, Zahn. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9435-x.

Full description at Econpapers || Download paper

70
82016The benefits of specific risk-factor disclosures. (2016). Hu, Danqi ; Hope, Ole-Kristian ; Lu, Hai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1.

Full description at Econpapers || Download paper

60
92017Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Israeli, Doron ; Sridharan, Suhas A ; Charles, . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8.

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60
102017Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0.

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52
112017The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Maydew, Edward L ; Hanlon, Michelle ; Saavedra, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y.

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51
122018Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Dehaan, ED ; Blankespoor, Elizabeth ; Zhu, Christina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2.

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49
132017Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x.

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47
142018Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Seybert, Nicholas ; Ham, Charles ; Wang, Sean. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x.

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47
152018Societal trust and corporate tax avoidance. (2018). Kanagaretnam, Kiridaran ; Lobo, Gerald ; Lim, Chee Yeow ; Lee, Jimmy. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9466-y.

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46
162016Taste, information, and asset prices: implications for the valuation of CSR. (2016). Heinle, Mirko S ; Friedman, Henry L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x.

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46
172017Has goodwill accounting gone bad?. (2017). Sloan, Richard G ; Li, Kevin K. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9401-7.

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44
182017The effect of financial reporting quality on corporate dividend policy. (2017). Ramalingegowda, Santhosh ; Koo, David S ; Yu, Yong. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3.

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43
192017Corporate bankruptcy prediction: a high dimensional analysis. (2017). Jones, Stewart. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9407-1.

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42
202016The role of the media in disseminating insider-trading news. (2016). Skinner, Douglas J ; Rogers, Jonathan L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2.

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41
212020Policy uncertainty and loan loss provisions in the banking industry. (2020). Saffar, Walid ; Ng, Jeffrey ; Zhang, Janus Jian. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09530-y.

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40
222021The impact of carbon disclosure mandates on emissions and financial operating performance. (2021). Zaklan, Aleksandar ; Schwenen, Sebastian ; Reichelstein, Stefan ; Ernstberger, Jurgen ; Downar, Benedikt. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09611-x.

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39
232018Consequences of adopting an expanded auditor’s report in the United Kingdom. (2018). Minutti-Meza, Miguel ; Gutierrez, Elizabeth ; Vulcheva, Maria ; Tatum, Kay W. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9464-0.

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38
242018Do firms underreport information on cyber-attacks? Evidence from capital markets. (2018). Livne, Tsafrir ; Amir, Eli ; Levi, Shai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9452-4.

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37
252017The internet as an information intermediary. (2017). Thornock, Jacob R ; Drake, Michael S ; Twedt, Brady J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1.

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36
262016Accruals and price crashes. (2016). Zhu, Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9355-1.

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36
272019Quality minus junk. (2019). Pedersen, Lasse ; Asness, Clifford S ; Frazzini, Andrea. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9470-2.

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35
282017Bank earnings and regulatory capital management using available for sale securities. (2017). Gomez-Biscarri, Javier ; Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y.

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35
292021Does the media spotlight burn or spur innovation?. (2021). Shen, Rui ; Dai, Lili ; Zhang, Bohui. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09553-w.

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34
302016Political contributions and analyst behavior. (2016). Law, Kelvin K. F. ; Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9.

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33
312020Investor relations and IPO performance. (2020). HASAN, IFTEKHAR ; Chahine, Salim ; Mazboudi, Mohamad ; Colak, Gonul. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09526-8.

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33
322017Shareholder activism and voluntary disclosure. (2017). Schoenfeld, Jordan ; Bourveau, Thomas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0.

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32
332018Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Cuny, Christine ; Burks, Jeffrey J ; Granja, Joo ; Gerakos, Joseph. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1.

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32
342022Do ESG funds make stakeholder-friendly investments?. (2022). Rajgopal, Shiva ; Raghunandan, Aneesh. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09693-1.

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32
352018Corporate tax avoidance: data truncation and loss firms. (2018). Sansing, Richard ; Henry, Erin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9448-0.

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31
362020GDP growth incentives and earnings management: evidence from China. (2020). Cheng, Qiang ; Liu, Qiang ; Hao, Ying. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09547-8.

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30
372020Machine learning improves accounting estimates: evidence from insurance payments. (2020). Lev, Baruch ; Ding, Kexing ; Vasarhelyi, Miklos A ; Sun, Ting ; Peng, Xuan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09546-9.

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28
382019The effect of major customer concentration on firm profitability: competitive or collaborative?. (2019). Liang, Chuchu ; Hui, Kai Wai ; Yeung, Eric P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9469-8.

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26
392017A theory of risk disclosure. (2017). Smith, Kevin C ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2.

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26
402019Improving the measures of real earnings management. (2019). Srivastava, Anup. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09505-z.

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26
412017Management forecasts and the cost of equity capital: international evidence. (2017). Myers, Linda A ; Cao, Ying ; Yang, Yong George ; Tsang, Albert. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5.

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25
422018The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior. (2018). McNichols, Maureen F ; Beaver, William H ; Wang, Zach Z. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9417-z.

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24
432021Financial misconduct and employee mistreatment: Evidence from wage theft. (2021). Raghunandan, Aneesh. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09602-y.

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24
442018Defining, measuring, and modeling accruals: a guide for researchers. (2018). Sloan, Richard ; Larson, Chad R ; Giedt, Jenny Zha. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9457-z.

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23
452016Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling. (2016). Segal, Dan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9366-y.

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23
462021Using machine learning to detect misstatements. (2021). Cheynel, Edwige ; Bertomeu, Jeremy ; Pan, Wenqiang ; Floyd, Eric. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09563-8.

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21
472016Accounting-based downside risk, cost of capital, and the macroeconomy. (2016). Konchitchki, Yaniv ; Wu, Feng ; Luo, Yan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9338-7.

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21
482018Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine. (2018). Zhang, Huai ; Gao, Huasheng. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9475-x.

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21
492017Uncertainty and debt covenants. (2017). Demerjian, Peter R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9409-z.

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20
502019Stock liquidity and corporate tax avoidance. (2019). Ge, Rui ; Chen, Yangyang ; Zolotoy, Leon ; Louis, Henock. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9479-6.

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20
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12021Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Christensen, Hans B ; Hail, Luzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5.

Full description at Econpapers || Download paper

87
22020Entropy-balanced accruals. (2020). Schonberger, Bryce ; McMullin, Jeff L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:1:d:10.1007_s11142-019-09525-9.

Full description at Econpapers || Download paper

69
32016Seeing is believing: analysts’ corporate site visits. (2016). Du, Fei ; Cheng, Qiang ; Wang, Yutao. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9.

Full description at Econpapers || Download paper

67
42017The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Miller, Brian P ; Bonsall, Samuel B. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0.

Full description at Econpapers || Download paper

47
52017Military experience and corporate tax avoidance. (2017). Law, Kelvin K. F. ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z.

Full description at Econpapers || Download paper

41
62021The impact of carbon disclosure mandates on emissions and financial operating performance. (2021). Zaklan, Aleksandar ; Schwenen, Sebastian ; Reichelstein, Stefan ; Ernstberger, Jurgen ; Downar, Benedikt. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09611-x.

Full description at Econpapers || Download paper

34
72018Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. (2018). Karpoff, Jonathan ; Amiram, Dan ; Sloan, Richard ; Dupont, Quentin ; Cox, James D ; Bozanic, Zahn. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9435-x.

Full description at Econpapers || Download paper

32
82018Societal trust and corporate tax avoidance. (2018). Kanagaretnam, Kiridaran ; Lobo, Gerald ; Lim, Chee Yeow ; Lee, Jimmy. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9466-y.

Full description at Econpapers || Download paper

31
92022Do ESG funds make stakeholder-friendly investments?. (2022). Rajgopal, Shiva ; Raghunandan, Aneesh. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09693-1.

Full description at Econpapers || Download paper

30
102016The benefits of specific risk-factor disclosures. (2016). Hu, Danqi ; Hope, Ole-Kristian ; Lu, Hai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1.

Full description at Econpapers || Download paper

24
112017The taxman cometh: Does tax uncertainty affect corporate cash holdings?. (2017). Maydew, Edward L ; Hanlon, Michelle ; Saavedra, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9398-y.

Full description at Econpapers || Download paper

23
122021Does the media spotlight burn or spur innovation?. (2021). Shen, Rui ; Dai, Lili ; Zhang, Bohui. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09553-w.

Full description at Econpapers || Download paper

22
132016Taste, information, and asset prices: implications for the valuation of CSR. (2016). Heinle, Mirko S ; Friedman, Henry L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x.

Full description at Econpapers || Download paper

21
142020Policy uncertainty and loan loss provisions in the banking industry. (2020). Saffar, Walid ; Ng, Jeffrey ; Zhang, Janus Jian. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09530-y.

Full description at Econpapers || Download paper

21
152017Mitigating political uncertainty. (2017). Wellman, Laura A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9380-0.

Full description at Econpapers || Download paper

21
162018Consequences of adopting an expanded auditor’s report in the United Kingdom. (2018). Minutti-Meza, Miguel ; Gutierrez, Elizabeth ; Vulcheva, Maria ; Tatum, Kay W. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9464-0.

Full description at Econpapers || Download paper

21
172018Do firms underreport information on cyber-attacks? Evidence from capital markets. (2018). Livne, Tsafrir ; Amir, Eli ; Levi, Shai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9452-4.

Full description at Econpapers || Download paper

21
182018Narcissism is a bad sign: CEO signature size, investment, and performance. (2018). Seybert, Nicholas ; Ham, Charles ; Wang, Sean. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9427-x.

Full description at Econpapers || Download paper

21
192017The effect of financial reporting quality on corporate dividend policy. (2017). Ramalingegowda, Santhosh ; Koo, David S ; Yu, Yong. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3.

Full description at Econpapers || Download paper

19
202016A review of the IFRS adoption literature. (2016). Li, X I ; de George, Emmanuel T ; Shivakumar, Lakshmanan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1.

Full description at Econpapers || Download paper

19
212021Financial misconduct and employee mistreatment: Evidence from wage theft. (2021). Raghunandan, Aneesh. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09602-y.

Full description at Econpapers || Download paper

19
222020Machine learning improves accounting estimates: evidence from insurance payments. (2020). Lev, Baruch ; Ding, Kexing ; Vasarhelyi, Miklos A ; Sun, Ting ; Peng, Xuan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09546-9.

Full description at Econpapers || Download paper

18
232017Corporate bankruptcy prediction: a high dimensional analysis. (2017). Jones, Stewart. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9407-1.

Full description at Econpapers || Download paper

18
242017Is there a dark side to exchange traded funds? An information perspective. (2017). Lee, Charles ; Israeli, Doron ; Sridharan, Suhas A ; Charles, . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8.

Full description at Econpapers || Download paper

17
252023Stock price reactions to ESG news: the role of ESG ratings and disagreement. (2023). Yoon, Aaron ; Serafeim, George. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-022-09675-3.

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17
262018Capital market effects of media synthesis and dissemination: evidence from robo-journalism. (2018). Dehaan, ED ; Blankespoor, Elizabeth ; Zhu, Christina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9422-2.

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272020GDP growth incentives and earnings management: evidence from China. (2020). Cheng, Qiang ; Liu, Qiang ; Hao, Ying. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09547-8.

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282021Using machine learning to detect misstatements. (2021). Cheynel, Edwige ; Bertomeu, Jeremy ; Pan, Wenqiang ; Floyd, Eric. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09563-8.

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292019Improving the measures of real earnings management. (2019). Srivastava, Anup. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09505-z.

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302017The internet as an information intermediary. (2017). Thornock, Jacob R ; Drake, Michael S ; Twedt, Brady J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1.

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312019The effect of major customer concentration on firm profitability: competitive or collaborative?. (2019). Liang, Chuchu ; Hui, Kai Wai ; Yeung, Eric P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9469-8.

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322018Corporate tax avoidance: data truncation and loss firms. (2018). Sansing, Richard ; Henry, Erin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9448-0.

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332022Is artificial intelligence improving the audit process?. (2022). Fedyk, Tatiana ; Khimich, Natalya ; Hodson, James. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09697-x.

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342016Political contributions and analyst behavior. (2016). Law, Kelvin K. F. ; Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9.

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352020Gender and beauty in the financial analyst profession: evidence from the United States and China. (2020). Lin, An-Ping ; Veenstra, Kevin ; Lu, Hai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:4:d:10.1007_s11142-020-09542-z.

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362018Competition and voluntary disclosure: evidence from deregulation in the banking industry. (2018). Cuny, Christine ; Burks, Jeffrey J ; Granja, Joo ; Gerakos, Joseph. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9463-1.

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372019Information overload and disclosure smoothing. (2019). Reiter, Nayana ; Chapman, Kimball L ; Williams, Christopher D ; White, Hal D. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09500-4.

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382020Investor relations and IPO performance. (2020). HASAN, IFTEKHAR ; Chahine, Salim ; Mazboudi, Mohamad ; Colak, Gonul. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09526-8.

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392017Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x.

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402019Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems. (2019). Lin, Chen ; Firth, Michael ; Zhao, Xiaofeng ; Wong, Sonia Man-lai . In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09501-3.

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412021Oil prices, earnings, and stock returns. (2021). Markarian, Garen ; Crawford, Steve ; Price, Richard ; Muslu, Volkan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:1:d:10.1007_s11142-020-09556-7.

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422017A theory of risk disclosure. (2017). Smith, Kevin C ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2.

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432019Stock liquidity and corporate tax avoidance. (2019). Ge, Rui ; Chen, Yangyang ; Zolotoy, Leon ; Louis, Henock. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:1:d:10.1007_s11142-018-9479-6.

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442017Shareholder activism and voluntary disclosure. (2017). Schoenfeld, Jordan ; Bourveau, Thomas. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0.

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452018Defining, measuring, and modeling accruals: a guide for researchers. (2018). Sloan, Richard ; Larson, Chad R ; Giedt, Jenny Zha. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9457-z.

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462019The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes. (2019). Cunningham, Lauren M ; Cassell, Cory A ; Lisic, Ling Lei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09507-x.

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472018Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine. (2018). Zhang, Huai ; Gao, Huasheng. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9475-x.

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482020Social connections between media and firm executives and the properties of media reporting. (2020). , Yiru ; Ru, YI ; Zhou, Xin ; Zhang, Yuan ; Xue, Jian. In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09552-x.

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492017Has goodwill accounting gone bad?. (2017). Sloan, Richard G ; Li, Kevin K. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9401-7.

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502016Accruals and price crashes. (2016). Zhu, Wei. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9355-1.

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2024The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act. (2024). Sanseverino, Amanda. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:4:d:10.1007_s11142-023-09783-8.

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2024The impact of family ownership on tax avoidance: International evidence. (2024). Pavlopoulou, Olga-Chara ; Karampinis, Nikolaos I ; Doukakis, Leonidas C ; Chalevas, Constantinos G. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924002497.

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2024From words to finances: Unraveling the negative net debt-languages nexus. (2024). Lemma, Tesfaye T ; Machokoto, Michael ; Kadzima, Marvelous. In: Finance Research Letters. RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324006950.

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2024Local newspaper closures and non-GAAP reporting quality. (2024). Zhang, Rui-Zhong ; Liu, Junjun ; Huang, Wei. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pa:s1544612324000540.

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2024Legitimacy and the extraordinary growth of ESG measures and metrics in the global investment management industry. (2024). Dixon, Adam D ; Clark, Gordon L. In: Environment and Planning A. RePEc:sae:envira:v:56:y:2024:i:2:p:645-661.

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2024Green dies in darkness? environmental externalities of newspaper closures. (2024). Jiang, John Xuefeng ; Kong, Jing. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:4:d:10.1007_s11142-023-09786-5.

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2024AI, Automation and Taxation. (2024). Waldenstrom, Daniel ; Bastani, Spencer. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11084.

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2024Analyst tracking and innovation inconsistency in companies. (2024). Qiu, Jing ; Li, Dan. In: Research in International Business and Finance. RePEc:eee:riibaf:v:71:y:2024:i:c:s0275531924002770.

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2024The 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.

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2024Limited attention to detail in financial markets: Evidence from reduced-form and structural estimation. (2024). Sautner, Zacharias ; Pazaj, Elisa ; Ladika, Tomislav ; Cronqvist, Henrik. In: Journal of Financial Economics. RePEc:eee:jfinec:v:154:y:2024:i:c:s0304405x24000345.

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2024Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research. (2024). Mahran, Karim ; Elamer, Ahmed A. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:3:p:1977-2003.

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2024Technological peer pressure and corporate sustainability. (2024). Zhao, Yuqian ; Yan, Cheng ; Wang, Shuangshi. In: Energy Economics. RePEc:eee:eneeco:v:130:y:2024:i:c:s0140988323007557.

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2024Bless or curse, how does extreme temperature shape heavy pollution companies ESG performance?-Evidence from China. (2024). Pang, Jun ; Tan, QI ; Liang, Yuchao. In: Energy Economics. RePEc:eee:eneeco:v:131:y:2024:i:c:s0140988324000860.

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2024Do analysts provide information about other comprehensive income in book value forecasts for financial firms?. (2024). Neururer, Thaddeus ; Black, Dirk. In: Advances in accounting. RePEc:eee:advacc:v:64:y:2024:i:c:s0882611023000858.

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2024Economics of Information Search and Financial Misreporting. (2024). Kim, Jungmin. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:3:p:1007-1065.

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2024Mergers and acquisitions comment letters and analysts earnings forecasts: Evidence from China. (2024). Xu, Rui ; Wan, Liangyong ; Zhang, Hao ; Li, Chen. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:86:y:2024:i:c:s0927538x24002221.

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2024The evolution of portfolio financing equilibrium in a risk-averse supply chain under a partial trade credit policy. (2024). Yan, Qiang ; Jiang, Lan ; Zhen, Zhiyuan. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pa:s1544612324001557.

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2024Social media disclosure and reputational damage. (2024). Parbonetti, Antonio ; Redigolo, Giulia ; Zhang, Zhewei ; Huan, Xing. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:62:y:2024:i:4:d:10.1007_s11156-023-01239-z.

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2024Corporate innovation and analysts’ estimates of the cost of equity: Evidence from China. (2024). Liu, Tingli ; Peng, Hongxing ; Zhang, Yin ; Xie, Kehuang. In: International Review of Economics & Finance. RePEc:eee:reveco:v:89:y:2024:i:pa:p:83-101.

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2024Identifying gaps between research results and education. (2024). Olbert, Lars. In: Journal of Accounting Education. RePEc:eee:joaced:v:66:y:2024:i:c:s0748575123000568.

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2024Differentiation strategies and firms environmental, social and governance: The different moderating effects of historical and social performance shortfalls. (2024). Zeng, Ping ; Ren, GE ; Zhong, XI. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:1:p:719-740.

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2024Does Using the Extended Audit Report Decrease Information Asymmetry in Family Firms?. (2024). Shih, Nien-Su. In: Journal of Applied Finance & Banking. RePEc:spt:apfiba:v:14:y:2024:i:1:f:14_1_3.

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2024How auditors identify and report key audit matters - An organizational routines perspective. (2024). de Ricquebourg, Alan Duboisee ; Maroun, Warren. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:2:s0890838923001208.

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2024Earnings management reactions to key audit matters. (2024). Parte, Laura ; Campa, Domenico ; Camachomiano, Maradelmar. In: Global Policy. RePEc:bla:glopol:v:15:y:2024:i:s7:p:115-130.

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2024The 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.

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2024Using 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.

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2024Vendor sustainability performance and corporate customers supplier selection. (2024). Hussain, Muhammad Jameel ; Qi, Baolei ; Cui, Xiaoyu. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:4:p:2910-2928.

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2024Can Firms’ ESG initiatives deter hostile Takeovers?. (2024). Yan, Shuo ; Zheng, Lingyi ; Tsang, Albert. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:146:y:2024:i:c:s0261560624001189.

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2024Public access to in-house meeting reports and stock liquidity: evidence from China. (2024). Zhang, Hanyu ; Ding, Rong ; Zhou, Hang. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:62:y:2024:i:4:d:10.1007_s11156-023-01237-1.

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2024How do depositors respond to banks discretionary behaviors? Evidence from market discipline, deposit insurance, and scale effects. (2024). Nguyen, Duc Khuong ; Hussain, Nazim ; Tran, Dung Viet. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924001376.

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2024Green bond issuance and trade credit access: Evidence from Chinese bond market. (2024). Zhu, Gui Qin ; Li, Cong Cong ; Yu, Xiao ; Gan, Xiao Dong. In: Finance Research Letters. RePEc:eee:finlet:v:60:y:2024:i:c:s154461232301214x.

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2024
2024Asset management with an ESG mandate. (2024). Stocco, Davide ; Barucci, Emilio ; Azzone, Michele. In: Papers. RePEc:arx:papers:2403.11622.

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2024Can Environmental, Social, and Governance Ratings Promote Green Innovation in Chinese Heavy Polluters? Perspectives from “Greening” Behaviors. (2024). Wang, Shujuan ; Ji, Mingcan ; Zhang, Xing. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:7:p:2842-:d:1366083.

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2024
2024ESG rating disagreement and corporate innovation: Evidence from China. (2024). Li, Rongrong ; Zhang, DU. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pa:s1544612324001260.

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2024Is there a tradeoff between management earnings forecasts and sustainability reporting?. (2024). Gao, Lei ; Rezaee, Zabihollah ; Tuo, Ling. In: Global Finance Journal. RePEc:eee:glofin:v:59:y:2024:i:c:s1044028323001035.

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2024The ESG washing in banks: Evidence from the syndicated loan market. (2024). Lin, Chih-Yung ; Hsu, Yuan-Teng ; Bui, Dien Giau ; Huang, Kuo-Jui. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:142:y:2024:i:c:s0261560624000305.

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2024ESG performance and corporate external financing in China: The role of rating disagreement. (2024). Ji, Qiang ; Zhang, Dayong ; Bian, Yuan ; Guo, Kun. In: Research in International Business and Finance. RePEc:eee:riibaf:v:69:y:2024:i:c:s027553192400028x.

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2024
2024
2024
2024
2024ESG ratings and the cost of equity capital in China. (2024). Zhao, YU ; Li, Yunzhong ; Tao, Yunqing ; Ye, Chengfang. In: Energy Economics. RePEc:eee:eneeco:v:136:y:2024:i:c:s0140988324003931.

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2024News or noise? ESG disclosure and stock price synchronicity. (2024). Huang, Siqi ; Ruan, Lei ; Li, Jianing. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924004150.

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2024ESG certification, green innovation, and firm value: A quasi-natural experiment based on SynTao Green Finances ESG ratings: A pre-registered report. (2024). Bai, Xiao ; Zhao, Wenyao ; Tian, Geran. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:86:y:2024:i:c:s0927538x2400204x.

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2024Investor–Firm Interactions and Corporate ESG Performance: Evidence from China. (2024). Wang, Zhi ; Liu, Xiaofeng ; Ren, Shichi. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:24:p:10938-:d:1543119.

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2024Environment-specific political risk discourse and expected crash risk: The role of political activism. (2024). Rahman, Sohanur ; Chapple, Larelle ; Sinnewe, Elisabeth. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924004265.

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2024
2024Pricing and mispricing of accounting fundamentals: Global evidence. (2024). Kostlmeier, Siegfried. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:94:y:2024:i:c:p:71-87.

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2024Does corporate environmental responsibility create value?: The role of investors’ ESG preferences. (2024). Kim, Yong Jun. In: Economics Letters. RePEc:eee:ecolet:v:241:y:2024:i:c:s016517652400274x.

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Recent citations
Recent citations received in 2023
YearCiting document
2023Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure. (2023). Zhou, Shan ; Sultana, Nigar ; Singh, Harj ; Ranasinghe, Dinithi ; Ge, Irene ; Gan, Chris ; Harding, Noel ; Hay, David. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:4813-4820.

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2023Earnings Management of Chinese Listed Multinational Corporations. (2023). Xie, Wenjing ; Qi, Tong ; Lu, Xingyu. In: China & World Economy. RePEc:bla:chinae:v:31:y:2023:i:6:p:179-206.

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2023NGOs’ performance, governance, and accountability in the era of digital transformation. (2023). Belal, Ataur ; McConville, Danielle ; Polzer, Tobias ; Goncharenko, Galina ; Cordery, Carolyn J. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:5:s0890838923000860.

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2023COVID-19 and corporate tax avoidance: International evidence. (2023). Ramesh, Vishnu K ; Athira, A. In: International Business Review. RePEc:eee:iburev:v:32:y:2023:i:4:s0969593123000434.

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2023Boundaries of the firm and real earnings management. (2023). Moturi, Sairam ; Marisetty, Vijaya Bhaskar. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:52:y:2023:i:c:s1061951823000460.

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2023Is expanded auditor reporting meaningful? UK evidence. (2023). Ahmed, Yousry ; Elshandidy, Tamer ; Elsayed, Mohamed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:53:y:2023:i:c:s1061951823000617.

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2023Another look at the dividend-price relationship in the accounting valuation framework. (2023). Sen, Pradyot K ; Easterday, Kathryn E. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:61:y:2023:i:3:d:10.1007_s11156-023-01167-y.

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2023Dividends, trust, and firm value. (2023). Kelly, Peter ; Kapons, Martin ; Zambrana, Rafael ; Stoumbos, Robert. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09795-4.

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2023Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements. (2023). Saavedra, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09796-3.

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2023Real earnings management in the motion picture industry: strengthening the inferences from academic research. (2023). Foster, George. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09798-1.

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Recent citations received in 2022
YearCiting document
2022The benevolence of the billionaires: Evidence from Chinas Hurun rich list1. (2022). Kong, Gaowen ; Xu, LI ; Zhang, Wenzhe. In: Finance Research Letters. RePEc:eee:finlet:v:48:y:2022:i:c:s1544612322002665.

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2022Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments. (2022). Taylor, Daniel ; Samuels, Delphine ; Kepler, John D ; Armstrong, Christopher. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000441.

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2022Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?. (2022). Liang, Chia-Chen ; Chien, Chin-Chen ; Lin, Hsuan-Chu ; Chiu, She-Chih. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:3:s1815566922000285.

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2022I Am Ready to Invest in Socially Responsible Investments (SRI) Options Only If the Returns Are Not Compromised: Individual Investors’ Intentions toward SRI. (2022). Burduhos-Nergis, Dumitru Doru ; Oza, Ankit D ; Rathod, Harishchandra Singh ; Shah, Sweety ; Thanki, Heena. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:18:p:11377-:d:911802.

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2022Practical issues to consider when working with big data. (2022). Stice-Lawrence, Lorien. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09708-x.

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2022Die gesamtwirtschaftliche Bedeutung der österreichischen Versicherungswirtschaft. (2022). Url, Thomas. In: WIFO Studies. RePEc:wfo:wstudy:69819.

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2022Die Rolle moderner Technologien, insbesondere Blockchain, in der Lieferkettenverantwortung. (2022). Polt, Romana ; Begic, Nedim ; Eisl, Alexander ; Cra, Stefan. In: FIW Research Reports series. RePEc:wsr:ecbook:2022:i:viii-006.

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Recent citations received in 2021
YearCiting document
2021Show Me the Money! Dividend Policy in Countries with Weak Institutions. (2021). Ellahie, Atif ; Kaplan, Zachary . In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:613-655.

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2021Strategic Withholding and Imprecision in Asset Measurement. (2021). Cianciaruso, Davide ; Cheynel, Edwige ; Bertomeu, Jeremy. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1523-1571.

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2021Truncating Optimism. (2021). Xie, Yifang ; Martin, Xiumin ; Kaplan, Zachary . In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1827-1884.

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2021Fiduciary duty or loyalty? Evidence from co-opted boards and corporate misconduct. (2021). Liu, Jia ; Baghdadi, Ghasan A ; Atawnah, Nader ; Zaman, Rashid. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001887.

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2021Media coverage and investment efficiency. (2021). Xing, LU ; Li, Donghui ; Xu, Weidong ; Gao, Xin. In: Journal of Empirical Finance. RePEc:eee:empfin:v:63:y:2021:i:c:p:270-293.

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2021Oil shocks and corporate payouts. (2021). Hasan, Mostafa Monzur ; Wong, Jin Boon. In: Energy Economics. RePEc:eee:eneeco:v:99:y:2021:i:c:s0140988321002218.

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2021Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation. (2021). Smith, Kevin C ; BEYER, ANNE . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000197.

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2021Cash-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.

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2021.

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2021Does the Disclosure of an Audit Engagement Partner’s 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.

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2021Trusting in the “Eye in the Sky”? Farmers’ and Auditors’ Perceptions of Drone Use in Environmental Auditing. (2021). Westbrooke, Victoria ; Lucock, Xiaomeng. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:23:p:13208-:d:690473.

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2021An Empirical Study on the Corporate Social Responsibility Regime in India: Pre-COVID and COVID Times. (2021). Agarwal, Sakshi ; Garg, Varun. In: Review of Market Integration. RePEc:sae:revmar:v:13:y:2021:i:2-3:p:124-153.

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2021Management forecasts of volatility. (2021). Ellahie, Atif ; Peng, Xiaoxia. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09567-4.

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2021Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Christensen, Hans B ; Hail, Luzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5.

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2021The real effect of foreign exchange hedging on corporate innovation. (2021). Xia, Chongwu ; Zhang, Lei ; Yang, Chuyi. In: Journal of Futures Markets. RePEc:wly:jfutmk:v:41:y:2021:i:12:p:2046-2078.

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2021.

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2021Determinants and career consequences of early audit partner rotations. (2021). Leuz, Christian ; Hail, Luzi ; Gipper, Brandon. In: CFS Working Paper Series. RePEc:zbw:cfswop:676.

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