Citation analysis for Journal of Accounting Research / John Wiley & Sons, Ltd.

Citation Profile [Updated: 2026-03-14 21:09:38]

5 Years H Index

136

Impact Factor (IF)

2.23

5 Years IF

2.04

Data available in this report

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

Main indicators

Raw Data

	IF	AIF	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1990	0.17	0.1	4.74	0.15	35	35	1133	166	166	48	8	185	28		0	2	0.06	0.05
1991	0.14	0.11	1.61	0.15	36	71	3488	114	280	66	9	149	22		0	2	0.06	0.06
1992	0.11	0.12	1.4	0.12	30	101	757	141	421	71	8	143	17		0		0	0.06
1993	0.12	0.13	1.32	0.18	27	128	1536	169	590	66	8	149	27		0		0	0.06
1994	0.26	0.14	1.51	0.25	28	156	1719	235	825	57	15	159	39		0	4	0.14	0.07
1995	0.24	0.22	1.57	0.31	34	190	983	296	1124	55	13	156	49		0	4	0.12	0.1
1996	0.45	0.25	2.27	0.46	28	218	1350	495	1619	62	28	155	71		0	4	0.14	0.11
1997	0.34	0.24	2.16	0.42	30	248	1304	535	2154	62	21	147	62		0	6	0.2	0.11
1998	0.38	0.27	1.9	0.44	32	280	1759	533	2687	58	22	147	64		0	4	0.13	0.13
1999	0.45	0.29	1.99	0.5	37	317	1900	628	3317	62	28	152	76		0	6	0.16	0.14
2000	0.78	0.34	2.26	0.58	31	348	2580	785	4104	69	54	161	94		0	7	0.23	0.16
2001	0.46	0.38	1.87	0.45	35	383	2182	714	4819	68	31	158	71		0	1	0.03	0.17
2002	0.53	0.39	1.6	0.49	57	440	3776	702	5522	66	35	165	81		0	5	0.09	0.2
2003	0.79	0.43	2.26	0.88	37	477	2488	1079	6602	92	73	192	169	117	10.8	19	0.51	0.21
2004	0.88	0.47	2.13	0.83	32	509	2198	1080	7685	94	83	197	163	150	13.9	21	0.66	0.21
2005	0.81	0.51	2.41	0.98	27	536	2043	1278	8976	69	56	192	189	18	1.4	11	0.41	0.23
2006	1.37	0.49	2.91	1.29	34	570	2668	1652	10636	59	81	188	243	118	7.1	20	0.59	0.22
2007	1.41	0.44	3.04	1.35	36	606	2073	1837	12478	61	86	187	253	163	8.9	12	0.33	0.2
2008	1.39	0.47	3.15	1.51	44	650	3298	2049	14528	70	97	166	251	211	10.3	40	0.91	0.22
2009	1.35	0.46	3.11	1.38	40	690	2317	2140	16671	80	108	173	239	146	6.8	35	0.88	0.23
2010	1.7	0.46	3.75	1.65	38	728	1844	2728	19399	84	143	181	298	156	5.7	23	0.61	0.2
2011	1.42	0.51	3.29	1.65	39	767	1570	2525	21924	78	111	192	317	216	8.6	12	0.31	0.23
2012	0.87	0.5	3.25	1.55	39	806	2304	2618	24542	77	67	197	306	198	7.6	17	0.44	0.21
2013	1.38	0.54	3.67	1.69	39	845	1294	3105	27647	78	108	200	337	181	5.8	20	0.51	0.24
2014	1.41	0.53	4.11	1.57	36	881	1145	3622	31269	78	110	195	307	188	5.2	12	0.33	0.22
2015	1.17	0.52	4.09	1.56	27	908	1512	3709	34981	75	88	191	298	186	5	19	0.7	0.22
2016	1.52	0.5	4.05	1.79	32	940	1738	3807	38790	63	96	180	323	250	6.6	43	1.34	0.2
2017	2.54	0.52	4.22	2.27	32	972	1049	4100	42890	59	150	173	393	131	3.2	16	0.5	0.21
2018	2.72	0.53	4.55	2.29	34	1006	854	4579	47469	64	174	166	380	181	4	22	0.65	0.22
2019	1.52	0.54	4.07	2.19	31	1037	447	4215	51686	66	100	161	352	229	5.4	13	0.42	0.21
2020	1.89	0.64	5.07	3.4	30	1067	472	5413	57101	65	123	156	531	140	2.6	20	0.67	0.3
2021	1.7	0.74	4.97	3.12	40	1107	340	5502	62606	61	104	159	496	236	4.3	12	0.3	0.27
2022	1.97	0.73	4.53	2.62	45	1152	306	5219	67825	70	138	167	438	240	4.6	15	0.33	0.22
2023	1.81	0.69	4.58	2.5	40	1192	199	5465	73290	85	154	180	450	142	2.6	20	0.5	0.2
2024	2.02	0.81	4.65	2.3	26	1218	57	5660	78950	85	172	186	428	122	2.2	7	0.27	0.23
2025	2.23		2.89	2.04	48	1266	14	3660	82610	66	147	181	369		0	15	0.31

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

50 most cited documents in this series

#	Year	Title	Cited
1	1991	EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, J J. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228. Full description at Econpapers \|\| Download paper	1936
2	1980	FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, J A. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131. Full description at Econpapers \|\| Download paper	1444
3	1968	EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178. Full description at Econpapers \|\| Download paper	1261
4	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111. Full description at Econpapers \|\| Download paper	870
5	2000	The economic consequences of increased disclosure. (2000). Leuz, Christian ; Verrecchia, RE. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:91-124. Full description at Econpapers \|\| Download paper	818
6	2007	Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Verrecchia, Robert E. ; Lambert, Richard . In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420. Full description at Econpapers \|\| Download paper	672
7	1984	METHODOLOGICAL ISSUES RELATED TO THE ESTIMATION OF FINANCIAL DISTRESS PREDICTION MODELS. (1984). Zmijewski, ME. In: Journal of Accounting Research. RePEc:bla:joares:v:22:y:1984:i::p:59-82. Full description at Econpapers \|\| Download paper	650
8	2009	Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; Shu, Susan ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276. Full description at Econpapers \|\| Download paper	648
9	2002	Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility. (2002). Core, John. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:3:p:613-630. Full description at Econpapers \|\| Download paper	638
10	2008	International Accounting Standards and Accounting Quality. (2008). Landsman, Wayne R. ; Barth, Mary E. ; LANG, MARK H.. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:3:p:467-498. Full description at Econpapers \|\| Download paper	630
11	2004	What Determines Corporate Transparency?. (2004). BUSHMAN, ROBERT M. ; Piotroski, Joseph D. ; SMITH, ABBIE J.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252. Full description at Econpapers \|\| Download paper	621
12	1989	POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM. (1989). Bernard, VL ; Thomas, J K. In: Journal of Accounting Research. RePEc:bla:joares:v:27:y:1989:i::p:1-36. Full description at Econpapers \|\| Download paper	614
13	1994	WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWS. (1994). Skinner, DJ. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:1:p:38-60. Full description at Econpapers \|\| Download paper	597
14	2001	Toward an Implied Cost of Capital. (2001). Lee, Charles ; Gebhardt, William R ; Swaminathan, Bhaskaran. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:135-176. Full description at Econpapers \|\| Download paper	569
15	2016	Textual Analysis in Accounting and Finance: A Survey. (2016). Loughran, Tim ; McDonald, Bill. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230. Full description at Econpapers \|\| Download paper	564
16	2008	Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). Leuz, Christian ; Verdi, Rodrigo ; Hail, Luzi ; Daske, Holger. In: Journal of Accounting Research. RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142. Full description at Econpapers \|\| Download paper	561
17	1968	INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS. (1968). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i::p:67-92. Full description at Econpapers \|\| Download paper	545
18	1993	CROSS-SECTIONAL DETERMINANTS OF ANALYST RATINGS OF CORPORATE DISCLOSURES. (1993). Lundholm, R ; Lang, M. In: Journal of Accounting Research. RePEc:bla:joares:v:31:y:1993:i:2:p:246-271. Full description at Econpapers \|\| Download paper	537
19	1976	CORPORATE FORECASTS OF EARNINGS PER SHARE AND STOCK-PRICE BEHAVIOR - EMPIRICAL TESTS. (1976). Patell, JM. In: Journal of Accounting Research. RePEc:bla:joares:v:14:y:1976:i:2:p:246-276. Full description at Econpapers \|\| Download paper	521
20	1980	THE PRICING OF AUDIT SERVICES - THEORY AND EVIDENCE. (1980). Simunic, DA. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:161-190. Full description at Econpapers \|\| Download paper	502
21	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:123-127. Full description at Econpapers \|\| Download paper	502
22	2006	International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. (2006). Leuz, Christian ; Hail, Luzi. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:485-531. Full description at Econpapers \|\| Download paper	476
23	1985	DISCLOSURE OF NONPROPRIETARY INFORMATION. (1985). Dye, RA. In: Journal of Accounting Research. RePEc:bla:joares:v:23:y:1985:i:1:p:123-145. Full description at Econpapers \|\| Download paper	470
24	2000	Corporate disclosure practices, institutional investors, and stock return volatility. (2000). Noe, CF ; Bushee, BJ. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:171-202. Full description at Econpapers \|\| Download paper	451
25	2016	The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:2:p:525-622. Full description at Econpapers \|\| Download paper	449
26	2002	Errors in Estimating Accruals: Implications for Empirical Research. (2002). Hribar, Paul. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:105-134. Full description at Econpapers \|\| Download paper	441
27	1999	The boundaries of financial reporting and how to extend them. (1999). Zarowin, P ; Lev, B. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:353-385. Full description at Econpapers \|\| Download paper	408
28	1999	Have financial statements lost their relevance?. (1999). Schipper, K ; Francis, J. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:2:p:319-352. Full description at Econpapers \|\| Download paper	386
29	2003	Does Greater FirmâSpecific Return Variation Mean More or Less Informed Stock Pricing?. (2003). Morck, Randall ; Durnev, Artyom ; Zarowin, Paul ; Yeung, Bernard. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:5:p:797-836. Full description at Econpapers \|\| Download paper	371
30	2003	ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?. (2003). Lins, Karl ; LANG, MARK H. ; MILLER, DARIUS P.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:317-345. Full description at Econpapers \|\| Download paper	368
31	2005	The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts. (2005). Bhojraj, Sanjeev ; Sengupta, Partha ; AJINKYA, BIPIN. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:343-376. Full description at Econpapers \|\| Download paper	357
32	2010	The Role of the Business Press as an Information Intermediary. (2010). Guay, Wayne ; SOPHIA J. W. HAMM, ; Core, John E. ; BUSHEE, BRIAN J.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:1-19. Full description at Econpapers \|\| Download paper	347
33	2006	The Press as a Watchdog for Accounting Fraud. (2006). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:5:p:1001-1033. Full description at Econpapers \|\| Download paper	342
34	2005	The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. (2005). Vafeas, Nikos ; Karamanou, Irene. In: Journal of Accounting Research. RePEc:bla:joares:v:43:y:2005:i:3:p:453-486. Full description at Econpapers \|\| Download paper	330
35	1991	TRADING VOLUME AND PRICE REACTIONS TO PUBLIC ANNOUNCEMENTS. (1991). Verrecchia, RE ; Kim, O. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:302-321. Full description at Econpapers \|\| Download paper	318
36	1994	SHAREHOLDER LITIGATION AND CORPORATE DISCLOSURES. (1994). Schipper, K ; Francis, J ; Philbrick, D. In: Journal of Accounting Research. RePEc:bla:joares:v:32:y:1994:i:2:p:137-164. Full description at Econpapers \|\| Download paper	317
37	2000	Value investing: The use of historical financial statement information to separate winners from losers. (2000). Piotroski, JD. In: Journal of Accounting Research. RePEc:bla:joares:v:38:y:2000:i::p:1-41. Full description at Econpapers \|\| Download paper	299
38	2003	Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study. (2003). Hope, Ole-Kristian. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:2:p:235-272. Full description at Econpapers \|\| Download paper	299
39	1999	On the association between voluntary disclosure and earnings management. (1999). Kasznik, R. In: Journal of Accounting Research. RePEc:bla:joares:v:37:y:1999:i:1:p:57-81. Full description at Econpapers \|\| Download paper	293
40	2001	Analyst Coverage and Intangible Assets. (2001). Kasznik, Ron ; McNichols, Maureen F ; Barth, Mary E. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:1-34. Full description at Econpapers \|\| Download paper	289
41	1987	AN ANALYSIS OF THE USE OF ACCOUNTING AND MARKET MEASURES OF PERFORMANCE IN EXECUTIVE-COMPENSATION CONTRACTS. (1987). Lambert, RA ; Larcker, DF. In: Journal of Accounting Research. RePEc:bla:joares:v:25:y:1987:i::p:85-129. Full description at Econpapers \|\| Download paper	276
42	2012	Equity Risk Incentives and Corporate Tax Aggressiveness. (2012). Rego, Sonja Olhoft ; Wilson, Ryan. In: Journal of Accounting Research. RePEc:bla:joares:v:50:y:2012:i:3:p:775-810. Full description at Econpapers \|\| Download paper	276
43	1991	EARNINGS AS AN EXPLANATORY VARIABLE FOR RETURNS. (1991). Harris, TS ; Easton, PD. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:1:p:19-36. Full description at Econpapers \|\| Download paper	276
44	1991	PORTFOLIO CONSIDERATIONS IN VALUING EXECUTIVE-COMPENSATION. (1991). Verrecchia, RE ; Lambert, RA ; Larcker, DF. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:1:p:129-149. Full description at Econpapers \|\| Download paper	275
45	1998	Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. (1998). Larcker, DF ; Ittner, CD. In: Journal of Accounting Research. RePEc:bla:joares:v:36:y:1998:i::p:1-35. Full description at Econpapers \|\| Download paper	272
46	2010	The Information Content of ForwardâLooking Statements in Corporate FilingsâA NaÃ¯ve Bayesian Machine Learning Approach. (2010). li, feng. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:5:p:1049-1102. Full description at Econpapers \|\| Download paper	271
47	2006	Founding Family Ownership and Earnings Quality. (2006). Wang, Dechun. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:3:p:619-656. Full description at Econpapers \|\| Download paper	269
48	2002	A Reâexamination of Disclosure Level and the Expected Cost of Equity Capital. (2002). Botosan, Christine A.. In: Journal of Accounting Research. RePEc:bla:joares:v:40:y:2002:i:1:p:21-40. Full description at Econpapers \|\| Download paper	268
49	2006	The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition. (2006). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:2:p:207-242. Full description at Econpapers \|\| Download paper	267
50	2015	Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms. (2015). Wong, T J ; Zhang, Tianyu ; Piotroski, Joseph D. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:405-459. Full description at Econpapers \|\| Download paper	266

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

#	Year	Title	Cited
1	1991	EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS. (1991). Jones, J J. In: Journal of Accounting Research. RePEc:bla:joares:v:29:y:1991:i:2:p:193-228. Full description at Econpapers \|\| Download paper	223
2	1980	FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY. (1980). Ohlson, J A. In: Journal of Accounting Research. RePEc:bla:joares:v:18:y:1980:i:1:p:109-131. Full description at Econpapers \|\| Download paper	176
3	2009	Do Managers Withhold Bad News?. (2009). Wysocki, Peter ; Shu, Susan ; KOTHARI, S. P.. In: Journal of Accounting Research. RePEc:bla:joares:v:47:y:2009:i:1:p:241-276. Full description at Econpapers \|\| Download paper	167
4	2016	Textual Analysis in Accounting and Finance: A Survey. (2016). Loughran, Tim ; McDonald, Bill. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:4:p:1187-1230. Full description at Econpapers \|\| Download paper	164
5	2010	The Role of the Business Press as an Information Intermediary. (2010). Guay, Wayne ; SOPHIA J. W. HAMM, ; Core, John E. ; BUSHEE, BRIAN J.. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:1:p:1-19. Full description at Econpapers \|\| Download paper	114
6	2016	The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D. In: Journal of Accounting Research. RePEc:bla:joares:v:54:y:2016:i:2:p:525-622. Full description at Econpapers \|\| Download paper	103
7	2007	Accounting Information, Disclosure, and the Cost of Capital. (2007). Leuz, Christian ; Verrecchia, Robert E. ; Lambert, Richard . In: Journal of Accounting Research. RePEc:bla:joares:v:45:y:2007:i:2:p:385-420. Full description at Econpapers \|\| Download paper	103
8	1968	EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS. (1968). Ball, Ray ; Brown, P. In: Journal of Accounting Research. RePEc:bla:joares:v:6:y:1968:i:2:p:159-178. Full description at Econpapers \|\| Download paper	89
9	2006	The Press as a Watchdog for Accounting Fraud. (2006). Miller, Gregory S.. In: Journal of Accounting Research. RePEc:bla:joares:v:44:y:2006:i:5:p:1001-1033. Full description at Econpapers \|\| Download paper	88
10	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:71-111. Full description at Econpapers \|\| Download paper	85
11	1966	FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY. (1966). Beaver, WH. In: Journal of Accounting Research. RePEc:bla:joares:v:4:y:1966:i::p:123-127. Full description at Econpapers \|\| Download paper	82
12	2001	Toward an Implied Cost of Capital. (2001). Lee, Charles ; Gebhardt, William R ; Swaminathan, Bhaskaran. In: Journal of Accounting Research. RePEc:bla:joares:v:39:y:2001:i:1:p:135-176. Full description at Econpapers \|\| Download paper	79
13	2004	What Determines Corporate Transparency?. (2004). BUSHMAN, ROBERT M. ; Piotroski, Joseph D. ; SMITH, ABBIE J.. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:207-252. Full description at Econpapers \|\| Download paper	77
14	2003	Are Selling, General, and Administrative Costs âStickyâ?. (2003). Janakiraman, Surya N. ; Banker, Rajiv D. ; Anderson, Mark C.. In: Journal of Accounting Research. RePEc:bla:joares:v:41:y:2003:i:1:p:47-63. Full description at Econpapers \|\| Download paper	77
15	2010	The Information Content of ForwardâLooking Statements in Corporate FilingsâA NaÃ¯ve Bayesian Machine Learning Approach. (2010). li, feng. In: Journal of Accounting Research. RePEc:bla:joares:v:48:y:2010:i:5:p:1049-1102. Full description at Econpapers \|\| Download paper	76
16	2015	Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms. (2015). Wong, T J ; Zhang, Tianyu ; Piotroski, Joseph D. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:2:p:405-459. Full description at Econpapers \|\| Download paper	75
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Citing documents used to compute impact factor: 147

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2025	Customer concentration and corporate greenwashing. (2025). Wei, Yufen ; Lin, Muyangzi ; Tang, Jinghua ; He, Hongbo ; Xie, Haonan ; Wu, Chanjun. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003460. Full description at Econpapers \|\| Download paper
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2025	Global mining and the production of inequality: a case for continued inquiry. (2025). Owen, John R ; Kemp, Deanna. In: World Development Perspectives. RePEc:eee:wodepe:v:39:y:2025:i:c:s2452292925000530. Full description at Econpapers \|\| Download paper
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2025	Greenhouse Gas Disclosure: Evidence from Private Firms. (2025). Grahn, Aline. In: Journal of Business Ethics. RePEc:kap:jbuset:v:197:y:2025:i:1:d:10.1007_s10551-024-05697-w. Full description at Econpapers \|\| Download paper
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2025	Do boards effectively link firm objectives to CEO bonus performance measures?. (2025). Brennan, Niamh M ; Lenihan, Orla. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:1:d:10.1007_s10997-023-09690-9. Full description at Econpapers \|\| Download paper
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2025	ESG: A panacea for market power?. (2025). Bond, Philip ; Levit, Doron. In: Journal of Financial Economics. RePEc:eee:jfinec:v:165:y:2025:i:c:s0304405x24002149. Full description at Econpapers \|\| Download paper
2025	ESG ratings, executive pay-for-performance sensitivity and within-firm pay gap. (2025). Li, Xinze ; Wang, XI ; Zhao, Zuoxiang. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-04908-7. Full description at Econpapers \|\| Download paper
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2025	Reprint of: Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes. (2025). Hou, Shilin ; Zhou, Shan ; Yu, Chuan ; Shen, Jianfeng. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:1:s0890838925000095. Full description at Econpapers \|\| Download paper
2025	Does ESG rating disagreement affect management tone manipulation?. (2025). Chen, Hua ; Wang, Zhuang. In: International Review of Financial Analysis. RePEc:eee:finana:v:101:y:2025:i:c:s1057521925001267. Full description at Econpapers \|\| Download paper
2025	What you see is not what you get: ESG scores and greenwashing risk. (2025). Eckberg, Jens ; Dorfleitner, Gregor ; Utz, Sebastian ; Kathan, Manuel C ; Chmel, Lea. In: Finance Research Letters. RePEc:eee:finlet:v:74:y:2025:i:c:s1544612324017392. Full description at Econpapers \|\| Download paper
2025	Does ESG rating disagreement impede corporate green innovation?. (2025). Zhu, Jialei ; Yao, Zhu ; Xiong, Zhengde ; Lu, Xinxin. In: Global Finance Journal. RePEc:eee:glofin:v:64:y:2025:i:c:s1044028324001406. Full description at Econpapers \|\| Download paper
2025	Does ESG rating policy reduce corporate risk-taking? Evidence from China. (2025). Zhou, Fu-You ; Wu, Shilei ; Hao, Jiawei ; Si, Deng-Kui. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x24004062. Full description at Econpapers \|\| Download paper
2025	Strategic alliances and corporate ESG performance. (2025). He, Yurun ; Li, Wei ; Wen, Jiayu ; Lin, Huiting. In: International Review of Economics & Finance. RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025000188. Full description at Econpapers \|\| Download paper
2025	Executives with digital backgrounds and corporate ESG performance: Evidence from China. (2025). Yu, DI ; Zhu, Yongyi. In: Research in International Business and Finance. RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531925000212. Full description at Econpapers \|\| Download paper
2025	The impact of corporate financialization on ESG performance: A perspective based on executive incentives. (2025). Xing, Yafei ; Xiao, Daibo ; Liu, Zheng ; Wang, Junwei. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325001989. Full description at Econpapers \|\| Download paper
2025	Optimal government ESG incentive and ESG performance under common ownership. (2025). Zhuo, Jiayi ; Yang, Zeyu ; Zhang, Yuqian. In: Economic Modelling. RePEc:eee:ecmode:v:147:y:2025:i:c:s026499932500046x. Full description at Econpapers \|\| Download paper
2025	CEO pay structure and ESG rating disagreement. (2025). Liu, Xiangqiang ; Peng, Yuling ; Wu, Chu-Hua. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001887. Full description at Econpapers \|\| Download paper
2025	ESG, Cohort Effect, and Energy Consumption Intensity. (2025). Zhang, Hongwei ; Tan, Weijie ; Wen, Ruosi ; Huang, Yongjian ; Yuan, Run. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:3:d:10.1007_s13132-024-02313-0. Full description at Econpapers \|\| Download paper
2025	State-Owned Capital Participation and Corporate Environmental, Social, and Governance Performance: Evidence from Chinese Private Firms. (2025). Mei, Yali ; Wang, Kui ; Li, Jinhua. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:3:d:10.1007_s13132-024-02432-8. Full description at Econpapers \|\| Download paper
2025	Environmental Performance and Firm Value: The Moderating Role of ESGâExecutive Compensation. (2025). Sanz, Francesc Prior ; Cuadros, Jordi ; Martinezblasco, Monica ; Dohrmann, Marcel. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:4:p:6215-6227. Full description at Econpapers \|\| Download paper
2025	Opportunity or obstacle? Climate risk disclosure and corporate ESG performance. (2025). Xia, Bingyu ; Wang, Chao ; Wei, Ran ; Duan, Dingkang. In: International Review of Economics & Finance. RePEc:eee:reveco:v:100:y:2025:i:c:s1059056025002643. Full description at Econpapers \|\| Download paper
2025	Do management climate change concerns mitigate greenwashing? Evidence from China. (2025). Yang, Jinyu ; Cao, Jiawei ; Yue, Sishi. In: Emerging Markets Review. RePEc:eee:ememar:v:67:y:2025:i:c:s1566014125000573. Full description at Econpapers \|\| Download paper
2025	CEO financial distress experience and CSR: A contingency perspective. (2025). Khoo, Eunice S ; Lu, Louise Y ; Balaji, Pavithra ; Qian, Cuili. In: Journal of Business Research. RePEc:eee:jbrese:v:199:y:2025:i:c:s0148296325003698. Full description at Econpapers \|\| Download paper
2025	The opaque scorecard: Environmental, social and financial information during a crisis. (2025). Epure, Mircea ; Hasancebi, Serhat. In: Economics Working Papers. RePEc:upf:upfgen:1932. Full description at Econpapers \|\| Download paper
2025	The Opaque Scorecard: Environmental, Social and Financial Information During a Crisis. (2025). Epure, Mircea ; Hasancebi, Serhat. In: Working Papers. RePEc:bge:wpaper:1543. Full description at Econpapers \|\| Download paper
2025	Information acquisition costs and price informativeness: global evidence. (2025). Watts, Edward M ; McClure, Charles G ; Shi, Shawn X. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09906-3. Full description at Econpapers \|\| Download paper
2025	Unexpected defaults: the role of information opacity. (2025). Ertan, Aytekin ; Wittenberg-Moerman, Regina ; Lee, Yun. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09842-8. Full description at Econpapers \|\| Download paper
2025	The Shadow of Peer Death Among Rank-and-File Employees: Evidence from Audit Office. (2025). Xie, Yuhui ; Shentu, Lirong ; Du, Xingqiang. In: Journal of Business Ethics. RePEc:kap:jbuset:v:200:y:2025:i:2:d:10.1007_s10551-024-05904-8. Full description at Econpapers \|\| Download paper
2025	Chapter 11 bankruptcy outcomes and gubernatorial election cycles. (2025). Breuer, Wolfgang ; Haas, Simon ; Knetsch, Andreas. In: Finance Research Letters. RePEc:eee:finlet:v:82:y:2025:i:c:s1544612325007822. Full description at Econpapers \|\| Download paper
2025	CPA exam score and auditorsâ salaries. (2025). Sundgren, Stefan ; Milln, Ana ; Ortn-Ngel, Pedro. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:2:s1815566925000141. Full description at Econpapers \|\| Download paper
2025	Regulatory avoidance responses to private Country-by-Country Reporting. (2025). Hugger, Felix. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-024-09827-y. Full description at Econpapers \|\| Download paper
2025	How Does Climate Policy Uncertainty Affect Banks Loan Loss Provisions?âEvidence From China. (2025). He, Feng ; Li, Jie ; Lian, Yonghui. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:46:y:2025:i:5:p:3039-3066. Full description at Econpapers \|\| Download paper
2025	Discretion in pay ratio estimation. (2025). Ghosh, Chinmoy ; Alam, Zinat ; Ryan, Harley E ; Wang, Lingling. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:173:y:2025:i:c:s0378426625000366. Full description at Econpapers \|\| Download paper
2025	Minority shareholders protection and executive compensation contract effectiveness: Evidence from the establishment of the China Securities Investor Service Center. (2025). Zhang, Xiang ; Li, Hongzhan ; Xu, Chongjie. In: Economic Modelling. RePEc:eee:ecmode:v:151:y:2025:i:c:s0264999325002081. Full description at Econpapers \|\| Download paper
2025	Promotion decisions and the adoption of explicit potential assessment. (2025). Grabner, Isabella ; Moers, Frank ; Knneke, Judith. In: Other publications TiSEM. RePEc:tiu:tiutis:cd81d3bd-ce65-4a47-b552-64a6219104f0. Full description at Econpapers \|\| Download paper
2025	The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019. (2025). Ege, Matthew ; Wang, Dechun ; Xu, Nina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09865-1. Full description at Econpapers \|\| Download paper
2025	Does stakeholder orientation mitigate shareholder-employee conflicts? Evidence from a quasi-natural experiment. (2025). Cumming, Douglas ; Xu, Limin ; Yu, Chia-Feng ; Lu, Fanyu. In: Journal of Corporate Finance. RePEc:eee:corfin:v:91:y:2025:i:c:s0929119925000045. Full description at Econpapers \|\| Download paper
2025	Economic Foundations of Rationality and Efficiency of State Subsidies to Business Entities. (2025). Saakyan, Tatyana V. In: Finansovyj Å¾hurnal â Financial Journal. RePEc:fru:finjrn:250105:p:74-91. Full description at Econpapers \|\| Download paper
2025	ESG rating uncertainty and corporate financial misconduct. (2025). Lei, Xiaodong ; Zhou, Jian. In: Journal of Business Research. RePEc:eee:jbrese:v:189:y:2025:i:c:s0148296324005964. Full description at Econpapers \|\| Download paper
2025	Government subsidies and managerial slack: Evidence from China. (2025). Su, Kun ; Habib, Ahsan ; Jiang, Haiyan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:2:s1815566925000207. Full description at Econpapers \|\| Download paper
2025	Institutional distraction and illegal business practices: The role of career concerns and wealth incentives. (2025). Posch, Peter N ; Kchling, Gerrit ; Neukirchen, Daniel. In: Journal of Financial Stability. RePEc:eee:finsta:v:80:y:2025:i:c:s1572308925000798. Full description at Econpapers \|\| Download paper
2025	Does distance from government hinder enterprisesâ OFDIï¼Evidence from China. (2025). Wang, Long ; Ji, Wenjun ; Liu, Xiaoqian ; Zhang, Teng. In: Economic Systems. RePEc:eee:ecosys:v:49:y:2025:i:2:s093936252400092x. Full description at Econpapers \|\| Download paper
2025	Intergovernmental Competition and Agricultural Science and Technology Innovation Efficiency: Evidence from China. (2025). Wang, Fang ; Yu, Daohan. In: Agriculture. RePEc:gam:jagris:v:15:y:2025:i:5:p:530-:d:1602464. Full description at Econpapers \|\| Download paper
2025	Earnings myopia and private equity takeovers. (2025). Krupa, Trent ; Kravet, Todd ; Hribar, Paul. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09844-6. Full description at Econpapers \|\| Download paper
2025	U.S. Banksâ Artificial Intelligence and Small Business Lending: Evidence from the Census Bureauâs Annual Business Survey. (2025). Weng, Diana L ; Wang, Philip K ; Piao, Jeffery. In: Working Papers. RePEc:cen:wpaper:25-07. Full description at Econpapers \|\| Download paper
2025	Education and energy poverty: Evidence from Chinas compulsory education law. (2025). Liu, XI ; Liang, Yinhe ; Yu, Sitian. In: Energy. RePEc:eee:energy:v:314:y:2025:i:c:s0360544224039136. Full description at Econpapers \|\| Download paper
2025	Do bank incentives matter? Evidence from the impact of green finance on corporate carbon neutrality performance. (2025). Wu, Hao ; Song, Yunling. In: Finance Research Letters. RePEc:eee:finlet:v:71:y:2025:i:c:s1544612324014880. Full description at Econpapers \|\| Download paper
2025	Can the digital economy enhance carbon emission efficiency? Evidence from 269 cities in China. (2025). Ruan, Zhiyu ; Xia, Weifeng ; Yan, Jiale ; Zhao, Jin ; Ma, Shenglin. In: International Review of Economics & Finance. RePEc:eee:reveco:v:97:y:2025:i:c:s1059056024008074. Full description at Econpapers \|\| Download paper
2025	Measuring investor attention using Google Search. (2024). de Haan, ED ; Lawrence, Alastair ; Litjens, Robin. In: Other publications TiSEM. RePEc:tiu:tiutis:a186d16d-dce3-4d48-b0fc-18dc2f75c50f. Full description at Econpapers \|\| Download paper
2025	Multiplication of number and quality rise: data elements enable low-carbon innovation. (2025). Han, Dongri ; Lu, KE ; Liu, Peisen. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05194-z. Full description at Econpapers \|\| Download paper
2025	How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets. (2025). Darendeli, Alper. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09849-1. Full description at Econpapers \|\| Download paper
2025	Exposure to superstar firms and financial distress. (2025). Cheng, Stephanie F ; Vyas, Dushyantkumar ; Wittenberg-Moerman, Regina ; Zhao, Wuyang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09857-1. Full description at Econpapers \|\| Download paper
2025	Does employing academic executives enhance R&D cost stickiness? Evidence from Chinese listed companies. (2025). Hu, Wenxiu ; Yang, LI ; Wang, Fangyun ; Liu, LI. In: Economic Modelling. RePEc:eee:ecmode:v:145:y:2025:i:c:s0264999325000033. Full description at Econpapers \|\| Download paper
2025	Green innovation and firmsâ financial and environmental performance: The roles of pollution prevention versus control. (2025). Yang, Mengjie ; Lin, An-Ping ; Cheng, Qiang. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000363. Full description at Econpapers \|\| Download paper
2025	Complexity of CEO compensation packages. (2025). Lynch, Luann J ; Guo, Zhe ; Carter, Mary Ellen ; Albuquerque, Ana. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000399. Full description at Econpapers \|\| Download paper
2025	Foreign bank branch participation and U.S. syndicated loan contract design. (2025). Yang, Daniel G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000442. Full description at Econpapers \|\| Download paper
2025	Can internal regulatory technology (RegTech) mitigate bank credit risk? Evidence from the banking sector in China. (2025). He, Lingyun ; Sun, Naili ; Zheng, Qiong ; Xia, Yufei ; Shi, Zhengxu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531925000364. Full description at Econpapers \|\| Download paper
2025	Preference dynamics and risk-taking incentives. (2025). Cen, Xiao ; Li, Nan ; Tang, Chao ; Wang, Juanting. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000697. Full description at Econpapers \|\| Download paper
2025	Do personal income taxes affect corporate tax-motivated profit shifting?. (2025). de Vito, Antonio ; Hillmann, Lisa ; Jacob, Martin ; Vossebrger, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000880. Full description at Econpapers \|\| Download paper
2025	The impact of automation on firms reporting quality. (2025). Walser, Tanja ; Oesch, David. In: Journal of Corporate Finance. RePEc:eee:corfin:v:92:y:2025:i:c:s0929119924001457. Full description at Econpapers \|\| Download paper
2025	Does monetary policy fuel energy consumption across the world? Focus on inflation targeting. (2025). Zogo, Thrse Elomo ; Samba, Cyrille Michel ; Mbassi, Christophe Martial. In: Energy Economics. RePEc:eee:eneeco:v:145:y:2025:i:c:s0140988325002415. Full description at Econpapers \|\| Download paper
2025	Environmental, Social, and Governance and expenses of insurance companies. (2025). Bressan, Silvia. In: Journal of Finance and Investment Analysis. RePEc:spt:fininv:v:14:y:2025:i:3:f:14_3_1. Full description at Econpapers \|\| Download paper
2025	Climate change exposure and short-termism: Evidence from net trade credit. (2025). Adhikari, Hari P ; More, Deepak G ; Sah, Nilesh B. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002807. Full description at Econpapers \|\| Download paper
2025	How does digital transformation drive green innovation in agricultural supply chains?. (2025). Wang, Wei ; Zhou, Yiyi ; Liu, Yunqiang. In: Renewable and Sustainable Energy Reviews. RePEc:eee:rensus:v:217:y:2025:i:c:s1364032125004538. Full description at Econpapers \|\| Download paper
2025	Impact of regional digital economy on default recovery: Evidence from China. (2025). Chen, Muzi ; Li, Geng ; Yang, Xiaoguang ; Trainor, William J. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025003259. Full description at Econpapers \|\| Download paper
2025	Exposures to common shocks along supply chains and relative performance evaluation in CEO compensation contracts. (2025). Thomas, Shawn ; Wu, Yilin ; Ieong, Richard Lok-Si. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925000951. Full description at Econpapers \|\| Download paper
2025	How and when does digital transformation promote technological innovation performance? A study of Chinese high-tech firms. (2025). Huang, Jilei ; Qiao, Yue ; Ji, Junzhe ; Xu, Yong. In: Technovation. RePEc:eee:techno:v:146:y:2025:i:c:s0166497225001269. Full description at Econpapers \|\| Download paper
2025	Ethnic green culture in leadership and corporate green investment: Evidence from China. (2025). Wang, Hongxin ; Cui, Wei ; Sun, LU ; Du, Yuan. In: Global Finance Journal. RePEc:eee:glofin:v:67:y:2025:i:c:s1044028325000602. Full description at Econpapers \|\| Download paper
2025	Vocal delivery quality in earnings conference calls. (2025). Yoon, Sang Won ; Kim, Alex G ; Baik, Bok. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410124000934. Full description at Econpapers \|\| Download paper
2025	The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy. (2025). Ni, Zhenghui ; Lin, Yupeng ; Bertomeu, Jeremy ; Liu, Yibin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000187. Full description at Econpapers \|\| Download paper
2025	Mandatory disclosures and opportunism: Evidence from repurchases. (2025). Xie, Hong ; Bratten, Brian ; Jenkins, Nicole Thorne ; Huang, Meng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000199. Full description at Econpapers \|\| Download paper
2025	Gone but not forgotten: Investor reaction to âexcludedâ recurring expenses. (2025). Griffin, Laura ; McInnis, John. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000357. Full description at Econpapers \|\| Download paper
2025	Banksâ tax disclosure, financial secrecy, and tax haven heterogeneity. (2025). Speitmann, Raffael ; Caren, Sureth-Sloane ; Eva, Eberhartinger. In: JRC Working Papers on Taxation & Structural Reforms. RePEc:ipt:taxref:202505. Full description at Econpapers \|\| Download paper
2025	The effects of digitalization on the functioning of the public sector: evidence from e-procurement. (2025). Mocetti, Sauro ; Frigo, Annalisa. In: Questioni di Economia e Finanza (Occasional Papers). RePEc:bdi:opques:qef_938_25. Full description at Econpapers \|\| Download paper
2025	How government procurement shapes corporate climate disclosures, commitments, and actions. (2025). Even-Tov, Omri ; She, Guoman ; Yang, Detian ; Wang, Lynn Linghuan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09866-0. Full description at Econpapers \|\| Download paper
2025	Open government and corporate misconduct: Evidence from China. (2025). Sun, Zeyu ; Yang, Xiaoguang ; Zhou, YE. In: Finance Research Letters. RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325000923. Full description at Econpapers \|\| Download paper
2025	Government open data and corporate supply chain concentration. (2025). Liu, Wei ; Kang, Suping ; Dai, Yufan. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002315. Full description at Econpapers \|\| Download paper
2025	Open government data and personal default: Evidence from China. (2025). Wei, Qingfang ; Liu, Yuan ; Cai, Weixing ; Wan, Jiangtao. In: Journal of Asian Economics. RePEc:eee:asieco:v:100:y:2025:i:c:s1049007825001022. Full description at Econpapers \|\| Download paper
2025	Regulatory enforcement actions and bank liquidity creation: Evidence from China. (2025). Li, Jinlei ; Huang, Yuanbiao. In: Global Finance Journal. RePEc:eee:glofin:v:67:y:2025:i:c:s1044028325000961. Full description at Econpapers \|\| Download paper
2025	Current Expected Credit Losses and consumer loans. (2025). Nagel, Fabian ; Granja, Joao. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000175. Full description at Econpapers \|\| Download paper
2025	Risk exchange under infinite-mean Pareto models. (2024). Chen, Yuyu ; Wang, Ruodu ; Embrechts, Paul. In: Papers. RePEc:arx:papers:2403.20171. Full description at Econpapers \|\| Download paper
2025	Executive incentives under common ownership. (2025). Schneider, Thomas. In: Journal of Corporate Finance. RePEc:eee:corfin:v:93:y:2025:i:c:s0929119925000744. Full description at Econpapers \|\| Download paper
2025	Muni Disclosure: All talk and no trade?. (2025). Cuny, Christine ; Li, Ken ; Watts, Edward M ; Nakhmurina, Anya. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000333. Full description at Econpapers \|\| Download paper
2025	Social connectedness and cross-border mergers and acquisitions. (2025). Jiang, Zhonghao ; Xing, LU ; Shi, Yukun. In: Journal of Empirical Finance. RePEc:eee:empfin:v:81:y:2025:i:c:s0927539825000040. Full description at Econpapers \|\| Download paper
2025	Bridging social responsibility and grassroots finance: Evaluating the impact of firmsâ targeted pairing assistance on county digital financial inclusion. (2025). Zhou, Zixun ; Zhong, Hao ; Zhang, Xuezhi. In: Research in International Business and Finance. RePEc:eee:riibaf:v:76:y:2025:i:c:s0275531925000959. Full description at Econpapers \|\| Download paper
2025	Tax information and corporate environmental investment. (2025). Zhang, Jian ; Zhu, Xinyu ; Wu, Wenruo ; Wang, Ningzhi. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007579. Full description at Econpapers \|\| Download paper
2025	When do firms overspend on CSR? The impacts of foreignness and institutional distance. (2025). Nayyar, Rishika ; Sinha, Paresha ; Shirodkar, Vikrant. In: Journal of International Management. RePEc:eee:intman:v:31:y:2025:i:1:s1075425324000978. Full description at Econpapers \|\| Download paper
2025	Influence of share pledging on corporate social responsibility: Evidence from India. (2025). Ghosh, Arpita. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pa:s0275531925001692. Full description at Econpapers \|\| Download paper
2025	Mandatory corporate social responsibility spending, family control, and the cost of debt. (2025). Duggal, Naina ; He, Lerong ; Shaw, Tara Shankar. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:4:s0890838924000957. Full description at Econpapers \|\| Download paper
2025	Does firms commitment towards CSR influence idiosyncratic volatility? Evidence from India. (2025). Dhawan, Priya ; Chaudhry, Neeru. In: Emerging Markets Review. RePEc:eee:ememar:v:68:y:2025:i:c:s1566014125000809. Full description at Econpapers \|\| Download paper
2025	Beyond greenwashing: How does firm-level biodiversity disclosure affect corporate sustainability strategy?. (2025). Wei, Chunyang ; He, Feng ; Hao, Jing ; Lucey, Brian. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:92:y:2025:i:c:s0927538x25001246. Full description at Econpapers \|\| Download paper
2025	Mutual Spatial Proximity, Organized Crime, and the Profitability of High-Growth Startups: The Case of Italian Gazelle Enterprises. (2025). Migliardo, Carlo ; Nicol, Domenico. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2025-001011. Full description at Econpapers \|\| Download paper
2025	Biodiversity conservation and corporate environmental information disclosure: Evidence from a quasi-natural experiment in China. (2025). Chen, Yinying ; Yin, Liang ; Hu, Shiyang ; Li, Xiang. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001565. Full description at Econpapers \|\| Download paper
2025	Real effects of investment tax incentives: evidence from Italian private firms. (2025). Menicacci, Luca. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:2:d:10.1007_s10997-024-09733-9. Full description at Econpapers \|\| Download paper
2025	Diversity and inclusion in the workplace and corporate innovation. (2025). Covington, Thomas ; Le, Thanh Dat ; Ngo, Julie. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002028. Full description at Econpapers \|\| Download paper
2025	Customersâ response to firmsâ disclosure of social stances: evidence from voting reform laws. (2025). Ton, Karen ; Sharma, Anish ; Merkley, Kenneth ; Jin, Hengda. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-023-09816-2. Full description at Econpapers \|\| Download paper
2025	Trump election and minority CEO pessimism. (2025). Lin, Yupeng ; Kang, YA ; Hu, Xiaoli. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09843-7. Full description at Econpapers \|\| Download paper
2025	Prediction and Ranking of Corporate Diversity in European and American Firms. (2025). Gmez-Martnez, Ral ; Martn-Melero, Iigo ; Medrano-Garca, Mara Luisa ; Hernndez-Perlines, Felipe. In: Administrative Sciences. RePEc:gam:jadmsc:v:15:y:2025:i:11:p:406-:d:1776653. Full description at Econpapers \|\| Download paper
2025	Judicial Waves, Ethical Shifts: Bankruptcy Courts and Corporate ESG Performance. (2025). Zhang, Xuezhi ; Zhou, Xinyu ; Chen, Wei. In: Journal of Business Ethics. RePEc:kap:jbuset:v:198:y:2025:i:3:d:10.1007_s10551-024-05780-2. Full description at Econpapers \|\| Download paper
2025	Does environmental, social, and governance disclosure affect financial performance? An empirical study of Southeast and East Asia commercial banks. (2025). Vuong, Nham Linh ; Pham, Hung Manh ; Tran, Dung Viet ; Hai, Minh Thi ; Le, Trung Tien. In: Asia-Pacific Journal of Regional Science. RePEc:spr:apjors:v:9:y:2025:i:1:d:10.1007_s41685-024-00361-7. Full description at Econpapers \|\| Download paper
2025	Is more always better? Investor-firm interactions, market competition and innovation performance of firms. (2025). Fei, Wei ; Jiang, Qichuan ; Qin, Wen ; Ma, Xuejiao. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:210:y:2025:i:c:s0040162524006541. Full description at Econpapers \|\| Download paper
2025	Bank lending to fossil fuel firms. (2025). Demetriades, Elias ; Politsidis, Panagiotis N. In: Journal of Financial Stability. RePEc:eee:finsta:v:76:y:2025:i:c:s1572308924001347. Full description at Econpapers \|\| Download paper
2025	Green banking illusion? The influence of âEco-Consciousâ bank shareholders on credit allocation. (2025). Sakasai, Yuki ; Kadach, Igor ; Eufinger, Christian ; Bhm, Adrian. In: Journal of Corporate Finance. RePEc:eee:corfin:v:92:y:2025:i:c:s0929119925000355. Full description at Econpapers \|\| Download paper
2025	Bank-firm relationships and corporate ESG greenwashing. (2025). Liu, Hongyu. In: PLOS ONE. RePEc:plo:pone00:0324596. Full description at Econpapers \|\| Download paper
2025	Impacts of ESG banking regulation on financing new sustainable technologies. (2025). Beyer, Andreas ; Schreiner, Lena. In: Working Paper Series. RePEc:ecb:ecbwps:20253089. Full description at Econpapers \|\| Download paper
2025	EMERGING TRENDS IN ESG RESEARCH. BIBLIOMETRIC ANALYSIS. (2025). Alrtaimat, Rami. In: Annals of Faculty of Economics. RePEc:ora:journl:v:34:y:2025:i:1:p:185-205. Full description at Econpapers \|\| Download paper
2025	Environmental justice, ethical transformation: Environmental courts and corporate ESG performance. (2025). Cui, Huan-Yu ; Cao, Yue-Qun. In: Journal of Asian Economics. RePEc:eee:asieco:v:100:y:2025:i:c:s1049007825001113. Full description at Econpapers \|\| Download paper
2025	Employee education and corporate tax outcomes: Evidence from firm-level reporting. (2025). Shi, Hanzhong ; Zhai, Kerui ; Wu, Kaishu. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611024000567. Full description at Econpapers \|\| Download paper
2025	The limits of local laws in global supply chains: Extending governance or cutting ties?. (2025). Schub, Hendrik ; Koetter, Michael ; Wbbeking, Fabian ; Ludolph, Melina. In: IWH Discussion Papers. RePEc:zbw:iwhdps:325497. Full description at Econpapers \|\| Download paper
2025	Does the annual report readability improve corporate R&D investment? Evidence from China. (2025). Li, Dan ; Kuo, Nan-Ting ; Du, Ya-Guang. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:2:d:10.1057_s41310-024-00240-9. Full description at Econpapers \|\| Download paper
2025	Downside belief disagreements and financial instability: Evidence from risk factor disclosures in U.S. financial institutionsâ 10-K filings. (2025). Zhu, Xiaoqian ; Li, Jianping. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:99:y:2025:i:c:s1042443125000083. Full description at Econpapers \|\| Download paper
2025	Mitigating risk-shifting in corporate pension plans: Evidence from stakeholder constituency statutes. (2025). Kubick, Thomas R ; Garman, Amy D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s016541012400034x. Full description at Econpapers \|\| Download paper
2025	The good and evil of algos: Investment-to-price sensitivity and the learning hypothesis. (2025). Aliyev, Nihad ; Huseynov, Fariz ; Rzayev, Khaladdin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925001026. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2025

Year	Citing document
2025	Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions. (2025). Schjelderup, Guttorm ; Schindler, Dirk ; Bo, Sren. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11887. Full description at Econpapers \|\| Download paper
2025	Peer evaluations in diverse teams: How external validation of team performance influences ingroup favoritism. (2025). Speckbacher, Gerhard ; Wiernsperger, Martin. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:114:y:2025:i:c:s0361368225000078. Full description at Econpapers \|\| Download paper
2025	Reporting regulation and corporate innovation. (2025). Breuer, Matthias ; Vanhaverbeke, Steven ; Leuz, Christian. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000059. Full description at Econpapers \|\| Download paper
2025	Assessing the objective function of the SEC against financial misconduct: A structural approach. (2025). Silveira, Bernardo ; Martin, Xiumin ; Jia, Yanrong ; Chen, Chuan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000308. Full description at Econpapers \|\| Download paper
2025	How prevalent are short squeezes? Evidence from the US and Europe. (2025). Haas, Marlene ; Pirovano, Matteo ; Tengulov, Angel ; Allen, Franklin. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:176:y:2025:i:c:s0378426625000561. Full description at Econpapers \|\| Download paper
2025	Patents, trade secrets and performance aspirations in family firms. (2025). Hussinger, Katrin ; Issah, Wunnam Basit. In: Journal of Business Research. RePEc:eee:jbrese:v:196:y:2025:i:c:s0148296325002528. Full description at Econpapers \|\| Download paper
2025	The double-edged effects of the ESG rating on analyst forecast performance. (2025). Wang, Tongyu ; Li, Yue ; Sha, Yifan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025007105. Full description at Econpapers \|\| Download paper
2025	Forecasting of Inflation Based on Univariate and Multivariate Time Series Models: An Empirical Application. (2025). Khan, Faridoon ; Rodrigues, Paulo Canas ; Alharbi, Abdulmajeed Atiah ; Iftikhar, Hasnain ; Allohibi, Jeza. In: Mathematics. RePEc:gam:jmathe:v:13:y:2025:i:7:p:1121-:d:1623158. Full description at Econpapers \|\| Download paper
2025	Does Tax Competition Among Local Governments Improve the Green Economic Efficiency in the Yellow River Basin?. (2025). Sun, Xiao ; Wang, Yihan. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:11:p:5165-:d:1671789. Full description at Econpapers \|\| Download paper
2025	Can Vertical Mergers and Acquisitions of Renewable Energy Enterprises Enhance Supply Chain Resilience?âEmpirical Verification Based on Multi-Period Difference-in-Differences Model. (2025). Guo, Qiming ; Liu, Qing ; Wu, Yiding. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:7:p:3211-:d:1627963. Full description at Econpapers \|\| Download paper
2025	Transfer Pricing and Investment â How OECD Transfer Pricing Rules Affect Investment Decisions. (2025). Schjelderup, Guttorm ; Schindler, Dirk ; Bo, Sren. In: Discussion Papers. RePEc:hhs:nhhfms:2025_018. Full description at Econpapers \|\| Download paper
2025	Patents, trade secrets and performance aspirations in family firms. (2025). Hussinger, Katrin ; Wunnam, Issah. In: DEM Discussion Paper Series. RePEc:luc:wpaper:25-11. Full description at Econpapers \|\| Download paper
2025	CFO narcissism and the power of persuasion over analysts: a mixed-methods approach. (2025). Wang, Sean ; Seybert, Nick ; Piorkowski, Mark ; Ham, Charles. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09902-7. Full description at Econpapers \|\| Download paper
2025	Popperâs probability calculus and the decline of scientific disruptiveness. (2025). Bornmann, Lutz ; Funk, Russell J. In: Scientometrics. RePEc:spr:scient:v:130:y:2025:i:8:d:10.1007_s11192-025-05404-0. Full description at Econpapers \|\| Download paper
2025	Patents, trade secrets and performance aspirations in family firms. (2025). Hussinger, Katrin ; Issah, Wunnam Basit. In: ZEW Discussion Papers. RePEc:zbw:zewdip:319899. Full description at Econpapers \|\| Download paper

Recent citations received in 2024

Year	Citing document
2024	Infinite-mean models in risk management: Discussions and recent advances. (2024). Chen, Yuyu ; Wang, Ruodu. In: Papers. RePEc:arx:papers:2408.08678. Full description at Econpapers \|\| Download paper
2024	Can existing corporate finance theories explain security offerings during the COVID-19 pandemic?. (2024). Veld, Chris ; Shemesh, Joshua ; Dutordoir, Marie ; Wang, Qing. In: Journal of Empirical Finance. RePEc:eee:empfin:v:79:y:2024:i:c:s0927539824000926. Full description at Econpapers \|\| Download paper
2024	Information centralization and stock price crash risk: Cross-country evidence. (2024). Yang, Shijie ; Li, Donghui ; Gao, Xin ; Dong, Wenyi. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005179. Full description at Econpapers \|\| Download paper
2024	Bank deregulation and corporate social responsibility. (2024). Zhou, Yue ; Wu, Qiang ; Liu, Frank Hong. In: Journal of Financial Stability. RePEc:eee:finsta:v:74:y:2024:i:c:s1572308924000986. Full description at Econpapers \|\| Download paper
2024	Labor supply and M&A in the audit market. (2024). Abramova, Inna. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:1:s0165410124000302. Full description at Econpapers \|\| Download paper
2024	Financial statements not required. (2024). Sutherland, Andrew ; Minnis, Michael ; Vetter, Felix W. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:2:s0165410124000624. Full description at Econpapers \|\| Download paper
2024	R&D Expenditures and Analystsâ Earnings Forecasts. (2024). Elkemali, Taoufik. In: Forecasting. RePEc:gam:jforec:v:6:y:2024:i:3:p:29-549:d:1430640. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	Company Similarity using Large Language Models. (2023). Pasquali, Stefano ; Bhagat, Snigdha ; Vamvourellis, Dimitrios ; Desai, Dhruv ; Mehta, Dhagash. In: Papers. RePEc:arx:papers:2308.08031. Full description at Econpapers \|\| Download paper
2023	FirmâLevel Climate Change Exposure. (2023). Vilkov, Grigory ; Sautner, Zacharias ; Zhang, Ruishen ; van Lent, Laurence. In: Journal of Finance. RePEc:bla:jfinan:v:78:y:2023:i:3:p:1449-1498. Full description at Econpapers \|\| Download paper
2023	Financial Reporting Quality and Wage Differentials: Evidence from WorkerâLevel Data. (2023). Choi, Jung Ho ; Gipper, Brandon ; Malik, Sara. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:4:p:1109-1158. Full description at Econpapers \|\| Download paper
2023	Socially responsible local firms and stock market participation: Evidence from the U.S. household survey. (2023). Yu, LI ; Tsang, Albert. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:40:y:2023:i:c:s2214635023000680. Full description at Econpapers \|\| Download paper
2023	Women directors and E&S performance: Evidence from board gender quotas. (2023). Ginglinger, Edith ; Raskopf, Caroline. In: Journal of Corporate Finance. RePEc:eee:corfin:v:83:y:2023:i:c:s0929119923001451. Full description at Econpapers \|\| Download paper
2023	China stock market liberalization and company ESG performance: The mediating effect of investor attention. (2023). Yin, Zhichao ; Li, Xinqi ; Si, Dengkui. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:1396-1414. Full description at Econpapers \|\| Download paper
2023	Carbon emissions, carbon disclosure and organizational performance. (2023). Liu, Yang Stephanie ; Zhou, Xiaoyan ; Kakabadse, Nada ; Yang, Jessica Hong. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003629. Full description at Econpapers \|\| Download paper
2023	Equity incentives and ESG performance: Evidence from China. (2023). Zeng, Yongliang ; Zhu, Yiwen ; Zhao, Xiangfang. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323009649. Full description at Econpapers \|\| Download paper
2023	Does stock market rescue affect investment efficiency in the real sector?. (2023). Li, Zhisheng ; Ni, Xiaoran ; Jin, Ling ; Lu, Lei. In: Journal of Financial Markets. RePEc:eee:finmar:v:65:y:2023:i:c:s1386418123000575. Full description at Econpapers \|\| Download paper
2023	Not just for investors: The role of earnings announcements in guiding job seekers. (2023). Choi, Jung Ho ; Malik, Sara. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:1:s0165410123000125. Full description at Econpapers \|\| Download paper
2023	Institutional investors, climate disclosure, and carbon emissions. (2023). Cohen, Shira ; Kadach, Igor ; Ormazabal, Gaizka. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000642. Full description at Econpapers \|\| Download paper
2023	Prudential regulation and bank performance: Evidence from China. (2023). Wu, Yifan ; Wang, Yifan ; Xing, Xueyan ; He, Dongwei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002524. Full description at Econpapers \|\| Download paper
2023	The pre-IPO dividend and IPO underpricing: Evidence from China. (2023). Huang, Yong ; Cheng, Ruonan ; Wang, Jiaxin ; Yan, Chao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002664. Full description at Econpapers \|\| Download paper
2023	Current Expected Credit Losses (CECL) Standard and Banks Information Production. (2023). Kim, Seil ; Li, Rongchen ; Kleymenova, Anya V. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2023-63. Full description at Econpapers \|\| Download paper
2023	Director Expertise and Corporate Sustainability. (2023). Iliev, Peter ; Roth, Lukas. In: Review of Finance. RePEc:oup:revfin:v:27:y:2023:i:6:p:2085-2123.*. Full description at Econpapers \|\| Download paper
2023	Recent trends in the digitalization of finance and accounting. (2023). Knetsch, Andreas ; Breuer, Wolfgang. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:9:d:10.1007_s11573-023-01181-5. 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
2023	Audit mandates, audit firms, and auditors. (2023). Breuer, Matthias ; Vetter, Felix ; Le, Anthony. In: Working Papers. RePEc:zbw:cbscwp:333. Full description at Econpapers \|\| Download paper
2023	Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics. (2023). Olbert, Marcel ; Spengel, Christoph ; Weck, Stefan. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23036. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Presidential Address: Corporate Finance and Reality. (2022). Graham, John R. In: Journal of Finance. RePEc:bla:jfinan:v:77:y:2022:i:4:p:1975-2049. Full description at Econpapers \|\| Download paper
2022	The Relationship Between NonâGAAP Earnings and Aggressive Estimates in Reported GAAP Numbers. (2022). Wang, Sean ; Guggenmos, Ryan D ; Rennekamp, Kristina ; Rupar, Kathy. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:5:p:1915-1945. Full description at Econpapers \|\| Download paper
2022	Does soft information in expert ratings curb information asymmetry? Evidence from crowdfunding and early transaction phases of Initial Coin offerings. (2022). Wang, Tong ; Zhao, Sheng ; Zhou, Mengqiu. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001330. Full description at Econpapers \|\| Download paper
2022	Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments. (2022). Kepler, John D ; Samuels, Delphine ; Taylor, Daniel ; Armstrong, Christopher. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000441. Full description at Econpapers \|\| Download paper
2022	The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage. (2022). Fiechter, Peter ; Lehmann, Nico ; Hitz, Jorg-Markus ; Darendeli, Alper. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000489. Full description at Econpapers \|\| Download paper
2022	The past, present, and future of China-related accounting research. (2022). Cheng, Qiang ; Hail, Luzi ; Yu, Gwen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000672. Full description at Econpapers \|\| Download paper
2022	How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market. (2022). Olbert, Marcel ; Kim, Jinhwan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000684. Full description at Econpapers \|\| Download paper
2022	A topic modelling analysis of white papers in security token offerings: Which topic matters for funding?. (2022). Bongini, Paola ; Rossolini, Monica ; Osborne, Francesco ; Pedrazzoli, Alessia. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:184:y:2022:i:c:s0040162522005261. Full description at Econpapers \|\| Download paper
2022	Accessibility of high-speed rail (HSR) stations and HSRâair competition: Evidence from China. (2022). Wu, Shuping ; Han, Dan. In: Transportation Research Part A: Policy and Practice. RePEc:eee:transa:v:166:y:2022:i:c:p:262-284. Full description at Econpapers \|\| Download paper
2022	Social Externalities of Bank Enforcement Actions: The Case of Minority Lending. (2022). Tomy, Rimmy ; Bushman, Robert M ; Kleymenova, Anya V. In: Finance and Economics Discussion Series. RePEc:fip:fedgfe:2022-36. Full description at Econpapers \|\| Download paper
2022	The Crowdfunding of Altruism. (2022). Mansouri, Sasan ; Momtaz, Paul P ; Kolbe, Maura ; Faust, Luisa. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:3:p:138-:d:771385. Full description at Econpapers \|\| Download paper
2022	The Relationship between Audit Adjustments and Audit Quality in Iraq. (2022). Orfizadeh, Saleh ; Jebur, Mohammed Ibrahim ; Salehi, Mahdi ; Abbas, Ali Mohammed. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:8:p:330-:d:872542. Full description at Econpapers \|\| Download paper
2022	Risk information - normal markets and the COVID-19 pandemic period. (2022). Srivastava, Pranjal ; Jacob, Joshy. In: IIMA Working Papers. RePEc:iim:iimawp:14686. Full description at Econpapers \|\| Download paper
2022	Price Informativeness and FOMC Reversals. (2022). Fisher, Adlai ; Martineau, Charles ; Boguth, Oliver. In: SocArXiv. RePEc:osf:socarx:zurfk_v1. Full description at Econpapers \|\| Download paper
2022	Machine learning methods in finance: Recent applications and prospects. (2022). Wiegratz, Kevin ; Hoang, Daniel. In: Working Paper Series in Economics. RePEc:zbw:kitwps:158. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Review of Accounting Studies / Springer	37	1526
2	International Review of Financial Analysis / Elsevier	88	1268
3	Journal of Accounting and Economics / Elsevier	156	1118
4	Journal of Corporate Finance / Elsevier	111	941
5	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	41	807
6	Review of Quantitative Finance and Accounting / Springer	37	750
7	Journal of Accounting Research / John Wiley & Sons, Ltd.	136	740
8	Finance Research Letters / Elsevier	92	670
9	International Review of Economics & Finance / Elsevier	65	651
10	Pacific-Basin Finance Journal / Elsevier	61	585
11	Research in International Business and Finance / Elsevier	58	564