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Journal of Accounting and Economics / Elsevier

Citation Profile [Updated: 2026-03-14 21:09:38]
5 Years H Index
156
Impact Factor (IF)
1.93
5 Years IF
2.17
Data available in this report

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

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1990 0.16 0.1 2.37 0.32 35 35 1917 83 83 31 5 78 25 0 0 0.05
1991 0.14 0.11 0.75 0.11 18 53 959 39 123 51 7 95 10 0 1 0.06 0.06
1992 0.25 0.12 1.14 0.16 23 76 1009 85 210 53 13 99 16 0 3 0.13 0.06
1993 0.15 0.13 0.98 0.17 21 97 1464 94 305 41 6 107 18 0 0 0.06
1994 0.14 0.14 0.9 0.25 27 124 2402 111 416 44 6 113 28 0 1 0.04 0.07
1995 0.75 0.22 1.77 0.53 31 155 2624 272 690 48 36 124 66 95 34.9 5 0.16 0.1
1996 0.79 0.25 2.21 0.63 32 187 2085 414 1104 58 46 120 76 143 34.5 18 0.56 0.11
1997 0.37 0.24 1.62 0.57 30 217 2997 351 1455 63 23 134 76 75 21.4 6 0.2 0.11
1998 0.55 0.27 1.96 0.7 14 231 1605 452 1907 62 34 141 99 56 12.4 0 0.13
1999 0.77 0.29 2.15 0.79 40 271 3085 581 2489 44 34 134 106 118 20.3 9 0.23 0.14
2000 0.83 0.34 2.01 0.84 35 306 2392 608 3105 54 45 147 124 134 22 10 0.29 0.16
2001 0.56 0.38 2.33 0.64 20 326 4868 760 3865 75 42 151 96 320 42.1 33 1.65 0.17
2002 0.73 0.39 1.73 0.76 17 343 2861 594 4459 55 40 139 105 58 9.8 8 0.47 0.2
2003 2.84 0.43 3.16 1.63 45 388 3328 1219 5684 37 105 126 205 206 16.9 44 0.98 0.21
2004 1.11 0.47 2.53 1.28 27 415 2430 1046 6734 62 69 157 201 135 12.9 15 0.56 0.21
2005 0.94 0.51 3.1 1.43 26 441 5301 1368 8103 72 68 144 206 168 12.3 22 0.85 0.23
2006 1.92 0.49 3.87 2.16 33 474 3425 1831 9937 53 102 135 292 140 7.6 32 0.97 0.22
2007 1.93 0.44 3.38 1.7 34 508 2134 1712 11653 59 114 148 251 186 10.9 13 0.38 0.2
2008 1.48 0.47 4.03 1.85 42 550 2876 2214 13868 67 99 165 306 232 10.5 23 0.55 0.22
2009 1.51 0.46 3.93 2.03 29 579 2542 2275 16145 76 115 162 329 155 6.8 11 0.38 0.23
2010 1.54 0.46 5 2.2 36 615 4640 3072 19219 71 109 164 360 507 16.5 33 0.92 0.2
2011 1.78 0.51 4.01 1.8 44 659 2500 2641 21864 65 116 174 314 234 8.9 23 0.52 0.23
2012 1.81 0.5 3.94 1.61 37 696 2423 2741 24606 80 145 185 297 265 9.7 19 0.51 0.21
2013 1.83 0.54 4.98 2.26 38 734 2382 3653 28260 81 148 188 424 268 7.3 30 0.79 0.24
2014 2.15 0.53 5.6 2.7 28 762 1945 4268 32528 75 161 184 497 249 5.8 17 0.61 0.22
2015 2.47 0.52 5.49 2.92 37 799 1671 4387 36918 66 163 183 534 220 5 17 0.46 0.22
2016 2.09 0.5 5.39 2.4 49 848 1951 4573 41491 65 136 184 442 222 4.9 20 0.41 0.2
2017 1.47 0.52 5.51 2.25 44 892 1339 4913 46407 86 126 189 426 266 5.4 17 0.39 0.21
2018 1.65 0.53 5.95 2.56 43 935 1415 5559 51966 93 153 196 501 290 5.2 28 0.65 0.22
2019 1.69 0.54 5.24 2.17 38 973 1147 5101 57069 87 147 201 436 356 7 28 0.74 0.21
2020 2.63 0.64 6.73 2.93 35 1008 688 6788 63857 81 213 211 618 280 4.1 21 0.6 0.3
2021 3.23 0.74 6.71 3.21 47 1055 489 7074 70932 73 236 209 670 320 4.5 22 0.47 0.27
2022 2.12 0.73 6.17 3.11 48 1103 385 6808 77740 82 174 207 643 299 4.4 17 0.35 0.22
2023 2.15 0.69 6.44 3.39 44 1147 213 7390 85130 95 204 211 715 290 3.9 28 0.64 0.2
2024 2.3 0.81 6.22 3.24 52 1199 110 7456 92586 92 212 212 687 413 5.5 24 0.46 0.23
2025 1.93 3.94 2.17 62 1261 9 4965 97551 96 185 226 491 288 5.8 10 0.16
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
12001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). HEALY, PAUL M. ; Palepu, Krishna G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440.

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1851
22005The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Rajgopal, Shiva ; Graham, John R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73.

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1786
32005Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197.

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1656
42006Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370.

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1243
52002Audit committee, board of director characteristics, and earnings management. (2002). Klein, April. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400.

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1003
61983Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194.

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947
71981Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199.

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941
81997The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37.

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940
91997Earnings management to avoid earnings decreases and losses. (1997). Dichev, Ilia ; Burgstahler, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126.

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940
102010Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Ge, Weili ; Dechow, Patricia ; Schrand, Catherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

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908
111985The effect of bonus schemes on accounting decisions. (1985). HEALY, PAUL M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:85-107.

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872
122000The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; KOTHARI, S. P. ; Robin, Ashok. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51.

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864
132009How does financial reporting quality relate to investment efficiency?. (2009). Hilary, Gilles ; Verdi, Rodrigo S. ; Biddle, Gary C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:112-131.

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850
142001Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180.

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789
152010A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

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725
162005The market pricing of accruals quality. (2005). Lafond, Ryan ; Olsson, Per ; Schipper, Katherine ; Francis, Jennifer. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327.

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714
172000Corrigendum to The effect of international institutional factors on properties of accounting earnings; [Journal of Accounting and Economics 29 (2000) 1-51]. (2000). Ball, Ray ; KOTHARI, S. P. ; Robin, Ashok. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:30:y:2000:i:2:p:241-241.

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709
181995Complementarities and fit strategy, structure, and organizational change in manufacturing. (1995). Roberts, John ; Milgrom, Paul. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:19:y:1995:i:2-3:p:179-208.

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686
192010The financial reporting environment: Review of the recent literature. (2010). Lys, Thomas Z. ; Cohen, Daniel A. ; Walther, Beverly R. ; Beyer, Anne. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343.

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679
202003Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386.

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677
212010On the use of instrumental variables in accounting research. (2010). Rusticus, Tjomme O. ; Larcker, David F.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205.

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667
222008Annual report readability, current earnings, and earnings persistence. (2008). li, feng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:221-247.

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651
232001Capital markets research in accounting. (2001). KOTHARI, S. P.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:105-231.

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644
241994Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. (1994). Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:18:y:1994:i:1:p:3-42.

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643
252010Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Zarowin, Paul ; Cohen, Daniel A.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19.

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607
261994Debt covenant violation and manipulation of accruals. (1994). DeFond, Mark L. ; Jiambalvo, James. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176.

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583
272001Financial accounting information and corporate governance. (2001). BUSHMAN, ROBERT M. ; SMITH, ABBIE J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333.

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559
282005Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128.

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556
292002Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Wong, T. J. ; Fan, Joseph P. H., . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425.

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552
301990Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. (1990). Bernard, Victor L. ; Thomas, Jacob K.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:13:y:1990:i:4:p:305-340.

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546
312003Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Wu, Joanna Shuang ; Robin, Ashok. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270.

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531
322014A review of archival auditing research. (2014). Defond, Mark ; Zhang, Jieying. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326.

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481
332004Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342.

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469
342011Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Srinidhi, Bin ; Ng, Anthony C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338.

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469
351985Corporate performance and managerial remuneration : An empirical analysis. (1985). Murphy, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:11-42.

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468
361989Firm characteristics and analyst following. (1989). Bhushan, Ravi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:11:y:1989:i:2-3:p:255-274.

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467
371999The use of equity grants to manage optimal equity incentive levels. (1999). Guay, Wayne ; Core, John. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:28:y:1999:i:2:p:151-184.

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460
381996The capitalization, amortization, and value-relevance of R&D. (1996). Sougiannis, Theodore ; Lev, Baruch. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:21:y:1996:i:1:p:107-138.

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447
391991Executive incentives and the horizon problem : An empirical investigation. (1991). Sloan, Richard G. ; Dechow, Patricia M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:14:y:1991:i:1:p:51-89.

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447
402001The relevance of the value-relevance literature for financial accounting standard setting. (2001). Watts, Ross ; Holthausen, Robert W.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75.

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442
412001The relevance of the value relevance literature for financial accounting standard setting: another view. (2001). Beaver, William H. ; Landsman, Wayne R. ; Barth, Mary E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:77-104.

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437
422018The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. (2018). Wang, Yongxiang ; Chen, Yi-Chun ; Hung, Mingyi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:1:p:169-190.

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419
431999Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?. (1999). Clement, Michael B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:27:y:1999:i:3:p:285-303.

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404
442010The role of information and financial reporting in corporate governance and debt contracting. (2010). Guay, Wayne R. ; Weber, Joseph P. ; Armstrong, Christopher S.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234.

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403
452002The rewards to meeting or beating earnings expectations. (2002). Bartov, Eli ; Givoly, Dan ; Hayn, Carla. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:2:p:173-204.

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397
462002Stock options for undiversified executives. (2002). Murphy, Kevin ; Hall, Brian J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:1:p:3-42.

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385
471998Underwriting relationships, analysts earnings forecasts and investment recommendations. (1998). McNichols, Maureen F. ; Lin, Hsiou-Wei. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:25:y:1998:i:1:p:101-127.

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379
482008State ownership, the institutional environment, and auditor choice: Evidence from China. (2008). Wong, T. J. ; Wang, Qian ; Xia, Lijun. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:46:y:2008:i:1:p:112-134.

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377
491993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. (1993). Gaver, Kenneth M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:16:y:1993:i:1-3:p:125-160.

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376
502009Estimation and empirical properties of a firm-year measure of accounting conservatism. (2009). Watts, Ross L. ; Khan, Mozaffar. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:132-150.

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372
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). HEALY, PAUL M. ; Palepu, Krishna G.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440.

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279
22009How does financial reporting quality relate to investment efficiency?. (2009). Hilary, Gilles ; Verdi, Rodrigo S. ; Biddle, Gary C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:112-131.

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254
32005The economic implications of corporate financial reporting. (2005). Harvey, Campbell ; Rajgopal, Shiva ; Graham, John R.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73.

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249
42005Performance matched discretionary accrual measures. (2005). Leone, Andrew ; KOTHARI, S. P. ; WASLEY, CHARLES E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:163-197.

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244
52006Earnings management through real activities manipulation. (2006). Roychowdhury, Sugata. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:42:y:2006:i:3:p:335-370.

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236
62018The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. (2018). Wang, Yongxiang ; Chen, Yi-Chun ; Hung, Mingyi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:1:p:169-190.

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158
72008Annual report readability, current earnings, and earnings persistence. (2008). li, feng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:221-247.

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158
82010A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

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155
92014A review of archival auditing research. (2014). Defond, Mark ; Zhang, Jieying. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326.

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136
102010Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Ge, Weili ; Dechow, Patricia ; Schrand, Catherine. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

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134
111983Discretionary disclosure. (1983). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:5:y:1983:i::p:179-194.

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124
122010On the use of instrumental variables in accounting research. (2010). Rusticus, Tjomme O. ; Larcker, David F.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:49:y:2010:i:3:p:186-205.

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118
132003Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386.

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112
142020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review. (2020). deHaan, Ed ; Marinovic, Ivan ; Blankespoor, Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s016541012030046x.

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104
151981Auditor size and audit quality. (1981). DeAngelo, Linda Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:3:y:1981:i:3:p:183-199.

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102
162016Customer concentration risk and the cost of equity capital. (2016). Serfling, Matthew ; Judd, Scott J ; Shaikh, Sarah ; Dhaliwal, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:23-48.

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101
172010Accrual-based and real earnings management activities around seasoned equity offerings. (2010). Zarowin, Paul ; Cohen, Daniel A.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:1:p:2-19.

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99
182010The financial reporting environment: Review of the recent literature. (2010). Lys, Thomas Z. ; Cohen, Daniel A. ; Walther, Beverly R. ; Beyer, Anne. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343.

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99
192011Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Srinidhi, Bin ; Ng, Anthony C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338.

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92
202001Essays on disclosure. (2001). Verrecchia, Robert E.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:97-180.

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88
212002Audit committee, board of director characteristics, and earnings management. (2002). Klein, April. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:375-400.

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87
222019The effect of economic policy uncertainty on investor information asymmetry and management disclosures. (2019). Nagar, Venky ; Wellman, Laura ; Schoenfeld, Jordan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:1:p:36-57.

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86
232009Estimation and empirical properties of a firm-year measure of accounting conservatism. (2009). Watts, Ross L. ; Khan, Mozaffar. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:132-150.

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74
242005The market pricing of accruals quality. (2005). Lafond, Ryan ; Olsson, Per ; Schipper, Katherine ; Francis, Jennifer. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:2:p:295-327.

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251997The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:3-37.

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262019The effects of financial reporting and disclosure on corporate investment: A review. (2019). Roychowdhury, Sugata ; Verdi, Rodrigo S ; Shroff, Nemit. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300412.

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272015Signaling through corporate accountability reporting. (2015). Lys, Thomas ; Naughton, James P ; Wang, Clare. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:1:p:56-72.

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281997Earnings management to avoid earnings decreases and losses. (1997). Dichev, Ilia ; Burgstahler, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:24:y:1997:i:1:p:99-126.

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64
292001Financial accounting information and corporate governance. (2001). BUSHMAN, ROBERT M. ; SMITH, ABBIE J.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333.

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60
302017The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation. (2017). Dyer, Travis ; Lang, Mark ; Stice-Lawrence, Lorien. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:221-245.

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311999Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?. (1999). Clement, Michael B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:27:y:1999:i:3:p:285-303.

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322008State ownership, the institutional environment, and auditor choice: Evidence from China. (2008). Wong, T. J. ; Wang, Qian ; Xia, Lijun. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:46:y:2008:i:1:p:112-134.

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58
332015CEO tenure and earnings management. (2015). Zhang, Weining ; Ali, Ashiq. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:59:y:2015:i:1:p:60-79.

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57
342018Transparency and firm innovation. (2018). Zhong, Rong. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:67-93.

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352010The role of information and financial reporting in corporate governance and debt contracting. (2010). Guay, Wayne R. ; Weber, Joseph P. ; Armstrong, Christopher S.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234.

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362000The effect of international institutional factors on properties of accounting earnings. (2000). Ball, Ray ; KOTHARI, S. P. ; Robin, Ashok. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:29:y:2000:i:1:p:1-51.

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54
372017Earnings management and annual report readability. (2017). Rogo, Rafael ; Lo, Kin ; Ramos, Felipe. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:1:p:1-25.

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54
382011Do the SECs enforcement preferences affect corporate misconduct?. (2011). Kedia, Simi ; Rajgopal, Shiva. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:51:y:2011:i:3:p:259-278.

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54
392016Accounting conservatism and firm investment efficiency. (2016). Garcia Osma, Beatriz ; Penalva, Fernando. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:221-238.

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53
402002Corporate ownership structure and the informativeness of accounting earnings in East Asia. (2002). Wong, T. J. ; Fan, Joseph P. H., . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:33:y:2002:i:3:p:401-425.

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52
412017A plain English measure of financial reporting readability. (2017). Bonsall, Samuel B ; Rennekamp, Kristina ; Miller, Brian P ; Leone, Andrew J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:329-357.

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52
422015Corporate governance, incentives, and tax avoidance. (2015). Blouin, Jennifer L ; Larcker, David F ; Armstrong, Christopher S ; Jagolinzer, Alan D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:60:y:2015:i:1:p:1-17.

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51
432004Auditor choice and the cost of debt capital for newly public firms. (2004). Fortin, Steve ; Pittman, Jeffrey A.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:1:p:113-136.

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51
442007Determinants of weaknesses in internal control over financial reporting. (2007). Ge, Weili ; McVay, Sarah ; Doyle, Jeffrey. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:44:y:2007:i:1-2:p:193-223.

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50
451996The capitalization, amortization, and value-relevance of R&D. (1996). Sougiannis, Theodore ; Lev, Baruch. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:21:y:1996:i:1:p:107-138.

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49
462005Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128.

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49
472004Board characteristics, accounting report integrity, and the cost of debt. (2004). Reeb, David ; Mansi, Sattar A. ; Anderson, Ronald C.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:37:y:2004:i:3:p:315-342.

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49
482014Political connections and SEC enforcement. (2014). Correia, Maria M.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:57:y:2014:i:2:p:241-262.

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49
492016Managers’ green investment disclosures and investors’ reaction. (2016). Martin, Patrick R ; Moser, Donald V. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:239-254.

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48
502013Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?. (2013). Zhang, Yuan ; Cheng, Mei ; Dhaliwal, Dan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:1:p:1-18.

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2025ESG rating disagreement and the cost of equity capital. (2025). Tong, Jingyi ; Lou, Zhukun ; Zhao, Jing ; Li, Sujie. In: Global Finance Journal. RePEc:eee:glofin:v:66:y:2025:i:c:s104402832500050x.

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2025Which opinion is more trustworthy: An analysts’ earnings forecast quality assessment framework based on machine learning. (2025). Chen, Xinxin ; Song, Yingying. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:75:y:2025:i:pb:s1062940824002432.

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2025Can digital transformation of enterprise improve the information environment of the capital market? ——Evidence from Analysts perspective. (2025). Zhang, Xiaoyun ; Li, Shu. In: International Review of Economics & Finance. RePEc:eee:reveco:v:97:y:2025:i:c:s1059056024007652.

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2025A long-term analysis of research unbundling: implications for research provision and market quality. (2025). Clapham, Benjamin ; Cestonaro, Tino ; Bender, Micha ; Gomber, Peter. In: Journal of Business Economics. RePEc:spr:jbecon:v:95:y:2025:i:2:d:10.1007_s11573-024-01205-8.

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2025Replication studies in finance and accounting. (2025). Breuer, Wolfgang ; Hofmann, Christian. In: Journal of Business Economics. RePEc:spr:jbecon:v:95:y:2025:i:2:d:10.1007_s11573-025-01224-z.

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2025The effect of issuers’ digital transformation on bond rating quality: Evidence from China’s bond market. (2025). Huo, Zheng ; Wu, Weihong ; Zhou, Hui. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s027553192500354x.

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2025Climate risk and corporate debt decision. (2025). Li, Yating ; Jiang, Chuyu ; Zhao, Yang ; Zhang, Xuan. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:151:y:2025:i:c:s0261560624002481.

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2025Firms perception of economic policy uncertainty and the labor income share. (2025). Si, XU ; Liu, Libin. In: Economic Systems. RePEc:eee:ecosys:v:49:y:2025:i:3:s0939362525000019.

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2025Information frictions inside a bank: Evidence from borrower switching between branches. (2025). Ongena, Steven ; Qi, Shusen ; Gong, DI ; Yu, Yanxin. In: BOFIT Discussion Papers. RePEc:zbw:bofitp:330334.

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2025Challenging to Change? Examining the Link Between Public Participation and Greenwashing Based on Organizational Inertia. (2025). Liu, Bei ; Zhong, Yin. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:3:p:1229-:d:1582893.

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2025Geographical distance and stock price synchronization: evidence from China. (2025). Meng, Yongqiang ; Ruan, Chenghao ; Xiong, Xiong. In: Financial Innovation. RePEc:spr:fininn:v:11:y:2025:i:1:d:10.1186_s40854-025-00764-1.

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2025Value of blockchain for scope 3 carbon disclosure: The moderating role of data processing technologies. (2025). Lai, Kee-Hung ; Zhu, Qinghua ; Chen, Yuan ; Feng, Yunting. In: International Journal of Production Economics. RePEc:eee:proeco:v:279:y:2025:i:c:s0925527324003025.

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2025Environmental credit regulatory policies and bank loans of heavily polluting firms. (2025). Ding, Xin ; Kang, Yixuan ; Fan, Yusheng ; Narayan, Paresh Kumar. In: Energy Economics. RePEc:eee:eneeco:v:141:y:2025:i:c:s0140988324007588.

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2025Does data asset disclosure affect bank lending acquisition?. (2025). Pan, Chenxi ; Qian, Kun ; Liang, Xinyv. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s105752192400766x.

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2025ESG assurance in the United States. (2025). Gipper, Brandon ; Ross, Samantha ; Shi, Shawn X. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09856-2.

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2025How 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.

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2025Going green or losing edge? The impact of government procurement on carbon reduction and firm value in China. (2025). Zhuang, Castiel Chen ; Zhao, Weilin ; Liu, Jun. In: Energy Economics. RePEc:eee:eneeco:v:142:y:2025:i:c:s0140988325000428.

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2025Real effects of media climate change concerns. (2025). Mahmoudian, Fereshteh ; Nazari, Jamal A ; Poursoleyman, Ehsan. In: Global Finance Journal. RePEc:eee:glofin:v:64:y:2025:i:c:s1044028324001418.

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2025Stock market reaction to mandatory carbon disclosure announcements: The role of institutional investors. (2025). Muktadir-Al, Dewan ; Zhang, Ziyang ; Sainani, Sushil ; Florackis, Chris. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:99:y:2025:i:c:s1042443125000034.

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2025Carbon management ability and climate risk exposure: An international investigation. (2025). Luo, LE ; Zhang, Junru ; Zheng, Chen. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:173:y:2025:i:c:s0378426625000354.

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2025Fostering environmental integrity via investor-focused communications: Private in-house meeting disclosures and greenwashing behaviors. (2025). Cao, June ; Huang, Zijie ; Shahid, Ahmad Usman. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:232:y:2025:i:c:s0167268125000666.

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2025Clawback adoptions and institutional investment decisions. (2025). Samuel, Kwok Tong ; Yu, Simon ; Raman, K K ; Shen, Jianfu. In: Journal of Corporate Finance. RePEc:eee:corfin:v:91:y:2025:i:c:s0929119925000112.

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2025Does institutional investors’ environmental attention influence corporate environmental investment?. (2025). Lu, Jing ; Xie, Tingting ; Wu, Qinqin. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:85:y:2025:i:c:p:1625-1644.

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2025Bonds for a Bluer Tomorrow: Corporate climate concern and its impact on corporate bond maturities. (2025). Toan, Luu Duc ; Shen, Lihua ; Liang, Chao ; Yang, Jinyu. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:153:y:2025:i:c:s0261560625000312.

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2025How does green investor entry affect corporate carbon performance? Evidence from China. (2025). Fang, Xubing ; Liu, Maotao. In: Renewable Energy. RePEc:eee:renene:v:244:y:2025:i:c:s0960148125004100.

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2025The Paris Agreement and firms’ carbon information disclosure: Honesty or catering?. (2025). Wang, Daoping ; Zhou, Cier ; Shen, Xinyan ; Fan, Xiaoyun. In: International Review of Economics & Finance. RePEc:eee:reveco:v:99:y:2025:i:c:s1059056025001510.

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2025How do executives respond to biodiversity risk? Evidence from opportunistic stock selling. (2025). Hsu, Yuan-Teng ; Liu, Fule ; Du, Jiangze ; Bui, Dien Giau. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:91:y:2025:i:c:s0927538x25000940.

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2025The impact of managerial climate attention on corporate ESG performance—evidence from China. (2025). Duan, Lin ; Hao, Jing ; He, Feng. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05439-x.

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2025The Effect of Company Size, Profitability, Leverage, Media Exposure, and Liquidity on Carbon Emissions Disclosure. (2025). Waworuntu, Stephanus Remond ; Yulianti, Eva. In: Annals of Data Science. RePEc:spr:aodasc:v:12:y:2025:i:4:d:10.1007_s40745-024-00564-x.

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2025Something in the air: does air pollution affect fund managers’ carbon divestment?. (2025). Xia, Ying ; Li, Frank Weikai ; Huynh, Thanh D. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09875-7.

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2025Institutional investors and ESG performance: Evidence from China. (2025). Chi, Chuenyu ; Ma, Binbin ; Zhang, Ping. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:1159-1181.

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2025Imbalanced ESG investing?. (2025). Kouretas, Georgios ; Agoraki, Maria-Eleni ; Wu, Haoran ; Zhao, Binru. In: Journal of Corporate Finance. RePEc:eee:corfin:v:93:y:2025:i:c:s0929119925000781.

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2025The impact of corporate climate risk on carbon intensity: Evidence from China. (2025). Yan, Ying ; Lin, Tao ; Ma, Heng. In: Energy. RePEc:eee:energy:v:334:y:2025:i:c:s0360544225031743.

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2025Carbon emission and idiosyncratic risk: Role of environmental regulation and disclosure. (2025). Zhao, Ran ; Zhang, Zehua ; Hu, Zongyi. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s105752192500506x.

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2025From green to growth: The effect of Go Green on entrepreneurial growth aspirations. (2025). Nguyen, Bach ; Korosteleva, Julia ; Shui, Xiaolong. In: Journal of Business Venturing. RePEc:eee:jbvent:v:40:y:2025:i:4:s0883902625000229.

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2025Financing sustainability: Sustainable institutional investors and bank loan access. (2025). Ren, Boru ; Li, Suyang ; Qiao, LU ; Wang, Zilong. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:157:y:2025:i:c:s0261560625001226.

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2025The impact of green investor entry into buyer firms on supplier green innovation. (2025). Cao, Dongxin. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s105905602500680x.

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2025Does Institutional Ownership Structure Reduce Greenhouse Gas Emissions? An In‐Depth Study of Corporations Social Responsibility of European‐Listed Firms. (2025). Broccardo, Laura ; Galgotia, Aradhana ; Ballesio, Elisa ; Giordino, Daniele. In: Post-Print. RePEc:hal:journl:hal-05350978.

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2025Emissions restatements after the SECs request for public input on climate-related disclosures: Evidence from carbon disclosure project filings. (2025). Limbach, Peter ; Kchling, Gerrit ; Aobdia, Daniel ; Yoon, Aaron. In: CFR Working Papers. RePEc:zbw:cfrwps:333941.

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2025The 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.

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2025Cryptocurrency Taxation: A Bibliometric Analysis and Emerging Trends. (2025). Cora, Ana-Maria Georgiana ; Bunget, Ovidiu-Constantin ; Balea-Stanciu, Maria-Roxana ; Sumnaru, Anca-Diana ; Lazea, Georgiana-Iulia. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:1:p:37-:d:1604413.

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2025Beyond the surface: advanced wash-trading detection in decentralized NFT markets. (2025). Hrovatin, Niki ; Toi, Aleksandar. In: Financial Innovation. RePEc:spr:fininn:v:11:y:2025:i:1:d:10.1186_s40854-025-00766-z.

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2025Heterogeneous Exposures to Systematic and Idiosyncratic Risk across Crypto Assets: A Divide-and-Conquer Approach. (2025). Aslanidis, Nektarios ; Bariviera, Aurelio ; Sarafidis, Vasilis ; Kapetanios, George. In: MPRA Paper. RePEc:pra:mprapa:125124.

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2025Heterogeneous Exposures to Systematic and Idiosyncratic Risk across Crypto Assets: A Divide-and-Conquer Approach. (2025). Sarafidis, Vasilis ; Fernandez Bariviera, Aurelio ; Aslanidis, Nektarios ; Kapetanios, George. In: Papers. RePEc:arx:papers:2506.21100.

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2025Aggressiveness in corporate financial and tax reporting:Do employee directors matter? A cross-country study. (2025). Gaeremynck, Ann ; Dingenen, Mieke ; Trang, Phuong Nguyen ; Sercu, Piet. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s106195182400079x.

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2025Partisan regulatory actions: Evidence from the SEC. (2025). Wu, Joanna Shuang ; Shen, Xingyu ; Pandey, Vivek. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000138.

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2025Persistent firm-level political risk and asymmetric cost adjustments. (2025). Jha, Anand ; Mitra, Santanu ; Hossain, Mahmud ; Darrough, Masako. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611024000403.

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2025Political sentiment and corporate payouts. (2025). Hossain, Ashrafee ; Benkraiem, Ramzi ; Krishnamurti, Chandrasekhar. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001656.

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2025Does political risk exacerbate climate risk? Firm-level evidence. (2025). Masum, Abdullah Al ; Ben-Nasr, Hamdi ; Benkraiem, Ramzi ; Basha, Shabeen Afsar. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003692.

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2025Understanding Bank-Level Uncertainty: New insights into banking activity and its macroeconomic impacts. (2025). Zheng, Chen ; Woahid, S M ; Pathan, Shams ; Durand, Robert B. In: International Review of Economics & Finance. RePEc:eee:reveco:v:102:y:2025:i:c:s1059056025004216.

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2025Invisible threats: The impact of perceived political risk misalignment on firm’s operational resilience. (2025). Wang, Wenxuan ; Fang, Wei ; Feng, Taiwen ; Zhou, YI ; Liu, Yang. In: Transportation Research Part E: Logistics and Transportation Review. RePEc:eee:transe:v:200:y:2025:i:c:s1366554525002273.

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2025The environmental-financial nexus: Centralized environmental monitoring, eco-consciousness, and green revenues. (2025). Cao, June ; Huang, Zijie ; Liew, Millie. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:231:y:2025:i:c:s0167268125000496.

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2025In the shadow of banks: Entrusted wealth management and capital allocation efficiency. (2025). Yu, Shuangli. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s154461232500217x.

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2025Demand-driven corporate social responsibility: Symbolic versus substantive change after environmental disasters. (2025). Khalilov, Akram ; Gazizova, Irina ; Osma, Beatriz Garca ; Garca, Juan Manuel. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925000847.

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2025Chinese corporate governance research over the last decade (2014 - 2023). (2025). He, Feng ; Zheng, Guohong ; Han, Wei ; Xiao, Zhongyi. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s105752192400749x.

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2025Forecasting lithium mine output using satellite data. (2025). Hornuf, Lars ; Klerner, Johannes ; Schweizer, Denis ; Vrankar, Daniel. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325006932.

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2025How do firms respond to competition? Evidence from vertical integration. (2025). Wang, Man ; Sun, Han. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925005435.

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2025GIFfluence: A Visual Approach to Investor Sentiment and the Stock Market. (2025). Hirshleifer, David ; Teoh, Siew Hong ; Wu, Shijia ; Gu, Ming. In: Papers. RePEc:arx:papers:2512.20027.

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2025Patent policy, invention and innovation in the theory of Schumpeterian growth. (2025). Klein, Michael A. In: Journal of Economic Dynamics and Control. RePEc:eee:dyncon:v:176:y:2025:i:c:s0165188925000788.

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2025Does local green governance promote corporate green innovation? A new perspective from green officials. (2025). Du, Longzheng ; Lin, Weifen ; Wang, Hui ; Xu, Hong. In: Empirical Economics. RePEc:spr:empeco:v:68:y:2025:i:4:d:10.1007_s00181-024-02682-0.

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2025Supply chain digitization and energy resilience: Evidence from China. (2025). Gu, Mengyi ; Chen, Fuzhong ; Jiang, Guohai. In: Energy Economics. RePEc:eee:eneeco:v:144:y:2025:i:c:s0140988325002440.

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2025Generalist managers and firm innovation worldwide: The role of innovation-specific institutions. (2025). Wu, Yue Rio ; Huang, Sterling ; Tsang, Albert ; Wang, Kun Tracy. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000855.

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2025Disrupting political ties, enhancing transparency: Chinas anti-corruption campaign and corporate R&D disclosure. (2025). Zhang, Yining ; Hong, Jieying ; Hao, Mengshu. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002479.

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2025The Impact of green finance reform on firms patent quality: An empirical study from Chinese listed manufacturing firms. (2025). Guo, Bingnan ; Zhang, GE. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:1695-1705.

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2025The Elaboration of the Patent Processing Instrument Based on Machine Learning Technology. (2025). Sheresheva, M Y. In: GATR Journals. RePEc:gtr:gatrjs:jber267.

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2025The effect of superstitious beliefs on financial reporting conservatism: Evidence from Chinese “Zodiac Year”. (2025). Si, Deng-Kui ; Pan, Yukun ; Du, Qianqian. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:231:y:2025:i:c:s0167268125000368.

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2025Global convergence of financial reporting and resilience to fiscal spillover shocks. (2025). Zhong, Rong. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:99:y:2025:i:c:s1042443124001768.

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2025How corporate business similarity affects ESG Performance?. (2025). Tu, Wei ; He, Juan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025006173.

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2025The Impact of ESG Practices on the Valuation of Related Party M&A Assets: The Moderating Role of Digital Economy. (2025). Qin, Lei ; Li, Bingxiang ; Dang, Yixin. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:9:p:3947-:d:1644303.

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2025The benefits of article 11 pro forma disclosure. (2025). Kubic, Matthew. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09877-5.

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2025Firm-level investor favoritism and the external financing and capital expenditure anomalies. (2025). Watkins, Jessica ; Soliman, Mark ; Faurel, Lucile ; Yohn, Teri Lombardi. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:1:d:10.1007_s11156-024-01299-9.

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2025Board Gender Diversity and Workforce Composition, Compensation, and Retention for U.S. Publicly Traded Firms. (2025). Byker, Tanya ; Malik, Sara ; Sandvik, Jason ; Patel, Elena. In: IZA Discussion Papers. RePEc:iza:izadps:dp18125.

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2025Does credit information sharing affect corporate debt concentration? Evidence from China. (2025). Song, Wuqi ; Zhu, Zhiliang. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x24003731.

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2025FOMC news and segmented markets. (2025). Golez, Benjamin ; Kelly, Peter ; Matthies, Ben. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410125000035.

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2025Credit availability of energy-intensive industries in emerging economies: Do financially established firms have better access to credit?. (2025). Li, Ziyao ; Su, Taoyong ; Lei, Xinghui ; Zhang, Jintao. In: Energy Economics. RePEc:eee:eneeco:v:145:y:2025:i:c:s0140988325002579.

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2025Muni 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.

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2025Positive Press, Greener Progress: The Role of ESG Media Reputation in Corporate Energy Innovation. (2025). Tan, Weijie ; Yan, Edward Hengzhou ; Chen, Xihui Haviour. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:4:p:5162-5184.

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2025Cybersecurity governance and corporate market value: Perspectives from investor trust and supply chain trust. (2025). Zhang, Qiantao ; Guo, Binhua ; Tan, Weijie. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x24003986.

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2025Does ESG information impact individual investors’ portfolio choices?. (2025). Rilke, Rainer Michael ; Yurtoglu, Burcin B ; Janz, Catharina. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:234:y:2025:i:c:s016726812500126x.

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2025To label or not? A choice experiment testing whether labelled green bonds matter to retail investors. (2025). Vitalis, Adam ; Weber, Olaf ; Saravade, Vasundhara. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-04395-w.

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2025I feel and I invest: Social emotions and sustainable investing in Germany and Japan. (2025). Song, Jaehyun ; Lim, Sijeong ; Yamada, Takahiro ; Uji, Azusa. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:2:p:1758-1781.

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2025Pricing of Green Bonds: Greenium Dynamics and the Role of Retail Investors. (2025). Pietsch, Allegra ; Salakhova, Dilyara. In: Working papers. RePEc:bfr:banfra:1010.

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2025How do firms react to ESG news-based sentiment? A corporate risk-taking perspective. (2025). Zhuang, Pengtao ; He, Qing ; Ju, Wangjing ; Xia, Qin. In: Research in International Business and Finance. RePEc:eee:riibaf:v:78:y:2025:i:c:s0275531925002879.

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2025The relation between environmental awareness and stock returns. (2025). Dabbous, Amal ; Croutzet, Alexandre ; Oehler, Andreas ; Horn, Matthias. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025005465.

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2025Birds of the same feather: CEO-CFO surname ties and corporate accounting information comparability. (2025). Zhong, XI ; Ren, Liuyang. In: Review of Managerial Science. RePEc:spr:rvmgts:v:19:y:2025:i:5:d:10.1007_s11846-024-00793-7.

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2025Resource slack and institutional ownership: A DuPont analysis in an emerging market. (2025). Lamounier, Wagner Moura ; Fully, Valria Gama ; Victor, Paulo ; Louzada, Luiz Claudio ; Taboada, Laura Edith. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s027553192500323x.

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2025Does digital transformation affect corporate mergers and acquisitions? From the perspective of information asymmetry. (2025). Tao, Jiayi ; Zhang, Xinhe ; Yue, Shujing ; Lai, Xiaobing. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:764-778.

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2025Unexpected 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.

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2025Does green bond issuance reduce the cost of bank loans? Evidence from China. (2025). Wang, Congcong ; Long, Huaigang ; Zaremba, Adam. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925001270.

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2025The gender effects of COVID: evidence from equity analysts. (2025). Li, Frank Weikai ; Wang, Baolian. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09852-6.

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2025Rest and financial judgments: The impact of holidays on analyst accuracy. (2025). Jannati, Sima. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:173:y:2025:i:c:s0378426625000202.

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2025ICT innovation, information environment and stock price crash risk: Evidence from patent data. (2025). Dai, Pengyi ; Li, Haitong ; Wang, Yixuan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025005829.

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2025Incentive realignment: Mutual funds influence on executive compensation contracts. (2025). Kim, Min ; Agarwal, Vikas ; Huang, Shawn ; Cao, Sean Shun. In: CFR Working Papers. RePEc:zbw:cfrwps:323937.

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2025Uncertain Regulations, Definite Impacts: The Impact of the U.S. Securities and Exchange Commissions Regulatory Interventions on Crypto Assets. (2025). Saggu, Aman ; Ante, Lennart ; Kopiec, Kaja. In: Finance Research Letters. RePEc:eee:finlet:v:72:y:2025:i:c:s1544612324014429.

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2025Assessing 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.

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2025More authentic data asset disclosure by myopic managers: Evidence from China. (2025). Zhou, Wenjie ; Zhang, Jingxian ; Feng, Yongjie. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925005319.

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2025The value of lending to bellwether firms by institutional investors. (2025). Landsman, Wayne R ; Pea-Romera, Dimas F ; Zhao, Jianxin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s016541012400065x.

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2025Financial order matters: The real effect of financial-judicial trials on stock price informativeness. (2025). Lin, Xudong ; Zhu, Hao ; Meng, Yiqun. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002091.

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2025Board bias, information, and investment efficiency. (2025). Gregor, Martin ; Michaeli, Beatrice. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09853-5.

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2025Navigating transparency: The interplay of ESG disclosure and voluntary earnings guidance. (2025). King, Tatiana ; Agapova, Anna ; Ranta, Mikko. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007452.

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2025The impact of managerial myopia on corporate resilience: From the perspectives of resistance and recovery. (2025). Ren, Xiaohang ; Zhang, Taiyu ; Chen, Songsheng. In: Finance Research Letters. RePEc:eee:finlet:v:74:y:2025:i:c:s1544612325000807.

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2025Corporate Earnings Calls and Analyst Beliefs. (2025). Matera, Giuseppe. In: Papers. RePEc:arx:papers:2511.15214.

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2025Signaling long-term information using short-term forecasts. (2025). Zhou, Frank S ; Taylor, Daniel J ; Kim, Chongho ; Heinle, Mirko S. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000047.

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2025U.S. Banks’ Artificial Intelligence and Small Business Lending: Evidence from the Census Bureau’s Annual Business Survey. (2025). Weng, Diana L ; Wang, Philip K ; Piao, Jeffery. In: Working Papers. RePEc:cen:wpaper:25-07.

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2025The impact of value-added tax reform on small and medium-sized firm innovation: Evidence from China. (2025). Li, Fan ; Liu, Chengjun ; Wang, Wenche. In: Journal of Asian Economics. RePEc:eee:asieco:v:98:y:2025:i:c:s1049007825000636.

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2025The 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.

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2025Can inclusive finance curb sustainability regulatory risk for corporations?. (2025). Zeng, Hanzhe ; Zhou, Changyun ; Zhu, Xiaoyu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pa:s0275531925001576.

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2025Financial Flexibility and Innovation Efficiency: Pathways and Mechanisms in Chinese A-Share Listed Firms (2013–2022). (2025). Sun, Yemeng ; Zhang, Guitong. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:13:p:5787-:d:1685828.

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2025The impact of U.S. economic sanctions on corporate innovation and fraud. (2025). Bazrafshan, Ameneh. In: Public Administration & Development. RePEc:wly:padxxx:v:45:y:2025:i:1:p:56-74.

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2025Economic expectations under the shadow of party polarization: Evidence from 135 government changes. (2025). Guirola, Luis. In: European Economic Review. RePEc:eee:eecrev:v:171:y:2025:i:c:s0014292124002393.

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2025Trump 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.

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2025Early-life experience and CEOs’ reactions to COVID-19. (2025). Yang, Endong ; Zou, Kunru ; Ru, Hong. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000648.

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2025Corporate shutdowns in the time of Covid-19. (2025). Meschke, Felix ; Joseph, Kissan ; Bindal, Shradha. In: Journal of Corporate Finance. RePEc:eee:corfin:v:92:y:2025:i:c:s0929119925000343.

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2025Climate risk and corporate bond credit spreads. (2025). He, Feng ; Ren, Xingzi ; Wang, Yueren ; Lei, Xingfan. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:154:y:2025:i:c:s0261560625000324.

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2025The 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.

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2025Dark Trading and Stock-based CEO Pay. (2025). Rzayev, Khaladdin ; Savaser, Tanseli ; Sisli-Ciamarra, Elif. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925001166.

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2025Voluntary disclosures and monetary policy: evidence from quantitative easing. (2025). Vincenzi, Roberto. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09827-7.

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2025The Effects of Crude Oil Prices, Exchange Rates, and Inflation on the Level of Investment in Indonesia. (2025). Saidi, La Ode. In: Advances in Decision Sciences. RePEc:aag:wpaper:v:28:y:2024:i:3:p:106-126.

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2025Institutional investors information access and executive pay gaps: Evidence from corporate site visits in China. (2025). Cao, Zhiling ; Zhao, Lili ; Du, Xinbei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x25000083.

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2025The impact of consumer complaints on corporate digital transformation. (2025). Zhou, Yadan ; Chang, Hailing ; Lu, Yingchao. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025003661.

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2025Testing the waters meetings, retail trading, and capital market frictions. (2025). Alhusaini, Badryah ; Chapman, Kimball L ; White, Hal D. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09860-6.

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2025ESG 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.

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2025Sell-by-plan mandate and opportunistic insider selling: Evidence from China. (2025). Ye, Pengfei ; Zeng, Qingsheng ; Zhang, Cheng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000879.

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2025Why did the Big Four get so large? Evidence from Australia. (2025). Ferguson, Colin ; Pinnuck, Matthew ; Skinner, Douglas J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09871-x.

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Recent citations received in 2025
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2025AI as Co-founder: GenAI for Entrepreneurship. (2025). Sheng, Liugang ; Zhu, WU ; Xia, Mengjia ; Zhao, Linda ; Cai, Junhui Jeff ; Gu, Xian. In: Papers. RePEc:arx:papers:2512.06506.

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2025Generative AI for Analysts. (2025). Zhu, WU ; Zhang, Qian ; Xue, Jian. In: Papers. RePEc:arx:papers:2512.19705.

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2025Artificial Intelligence and Corporate Investment Efficiency: Evidence from Chinese Listed Companies. (2025). Wang, Qing Sophie ; Pi, Shuwen ; Chen, Tao. In: Working Papers in Economics. RePEc:cbt:econwp:25/05.

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2025Hidden weaknesses: the role of unrealized losses in monetary policy transmission. (2025). Reghezza, Alessio ; de Vito, Antonio ; Pancaro, Cosimo ; Kagerer, Benedikt. In: Working Paper Series. RePEc:ecb:ecbwps:20253129.

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2025The role of Confucianism in audit firms in mitigating corporate financial restatements. (2025). Xiao, Zhongyi ; Dai, Zhongliang ; Liu, Xudong ; Hu, Xuetong. In: Journal of Asian Economics. RePEc:eee:asieco:v:100:y:2025:i:c:s1049007825001496.

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2025What does the equity term structure tell us about Trump 2.0′s first 100 days in office?. (2025). Matthies, Ben ; Kelly, Peter ; Golez, Benjamin. In: Economics Letters. RePEc:eee:ecolet:v:254:y:2025:i:c:s0165176525002976.

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2025Equity and Debt Financing Dependence, Green Innovation, and the Moderating Role of Financial Reporting Quality: Evidence from Chinese Firms. (2025). Halim, Hazianti Abdul ; Basri, Mohd Faizal ; Chen, Hongzhuo. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:17:p:7693-:d:1733267.

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2025Shareholder value implications of supply chain ESG: evidence from negative incidents. (2025). She, Guoman ; Yoon, Aaron ; Lin, Xuanpu ; Zhu, Haoran. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09903-6.

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2025Investment effects of a quasi-robot tax: Evidence from South Korea. (2025). Langenmayr, Dominika ; Holtmann, Svea ; Koch, Reinald ; Cho, Jae ; Braun, Anna-Sophie. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:335022.

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2025The cost of inattention: Deadline and media effects on implicit taxes. (2025). Eichfelder, Sebastian ; Noack, Mona ; Kaltenhuser, Martin ; Hundsdoerfer, Jochen. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:335023.

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Recent citations received in 2024
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2024EVALUATING THE EFFECTIVENESS OF CUSTOMER COMPLAINT RESPONSES ON NMB MKONONI SATISFACTION: A CASE STUDY OF NMB BANK PLC IN DODOMA CITY, TANZANIA. (2024). Mramba, Nasibu Rajabu ; Kilindo, Mohamed Salum. In: Management and Marketing Journal. RePEc:aio:manmar:v:xxii:y:2024:i:2:p:210-224.

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2024Optimizing Emergency Logistics Centre Locations: A Multi-Objective Robust Model. (2024). Zhen, GU ; Xiangxiang, Chen. In: Economics - The Open-Access, Open-Assessment Journal. RePEc:bpj:econoa:v:18:y:2024:i:1:p:20:n:1001.

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2024Accounting Comparability and Labor Productivity: Evidence from China’s A-Share Listed Firms. (2024). Zhen, GU ; Xiangxiang, Chen. In: Economics - The Open-Access, Open-Assessment Journal. RePEc:bpj:econoa:v:18:y:2024:i:1:p:20:n:1032.

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2024Bankruptcy judicial reform and corporate trade credit financing. (2024). Chen, Yixin ; Liu, Tingting. In: China Economic Review. RePEc:eee:chieco:v:85:y:2024:i:c:s1043951x24000658.

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2024IPO price formation and board gender diversity. (2024). Rau, Raghavendra ; Vermaelen, Theo ; Sandvik, Jason. In: Journal of Corporate Finance. RePEc:eee:corfin:v:88:y:2024:i:c:s0929119924000919.

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2024Is firm-level political risk priced in the corporate bond market?. (2024). Piljak, Vanja ; Ceballos, Luis ; Swinkels, Laurens. In: Journal of Empirical Finance. RePEc:eee:empfin:v:79:y:2024:i:c:s0927539824000963.

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2024The importance of green patents for CDS pricing: The role of environmental disclosures. (2024). Rahman, Sohanur. In: Energy Economics. RePEc:eee:eneeco:v:139:y:2024:i:c:s0140988324006133.

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2024Open government data and the cost of debt. (2024). Wang, Yanping ; Xing, Qiuhang ; Xu, Gaoshuang. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pa:s1057521924003168.

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2024Can investor-firm interactions mitigate ESG rating divergence? Evidence from China. (2024). Zhai, Qiong ; Liu, Jia. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005441.

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2024Irrelevant answers in customers’ earnings communication conferences and suppliers’ cash holdings. (2024). Li, Luxi ; Wang, Xunxiao ; Bian, Shibo. In: Journal of Financial Stability. RePEc:eee:finsta:v:75:y:2024:i:c:s1572308924001311.

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2024Carbon emission trading scheme, investors’ attention, and earnings response coefficients. (2024). Yao, Daifei ; Wang, Liang ; Zhang, Siyu ; Hu, Jun. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:97:y:2024:i:c:s1042443124001513.

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2024Contemporary insights on corporate guidance: A discussion of Call, Hribar, Skinner, and Volant (2024). (2024). Mayew, William J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:2:s0165410124000405.

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2024Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter. (2024). Demerjian, Peter. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:2:s0165410124000466.

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2024Accounting for bubbles: A discussion of Arif and Sul (2024). (2024). Ellahie, Atif. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:2:s0165410124000478.

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2024Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation. (2024). Lang, Mark ; Glaeser, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:2:s0165410124000508.

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2024Retail investors and ESG news: A discussion. (2024). Sloan, Richard G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:2:s0165410124000600.

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2024Accounting and innovation: Paths forward for research. (2024). Gee, Kurt H ; Barth, Mary E. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:2:s0165410124000636.

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2024The unicorn quest: Deriving empirical predictions from theory. (2024). Jeong, Junyoung ; Beyer, Anne. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:2:s0165410124000661.

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2024Publics evaluation of ESG and credit default swap: Evidence from East Asian countries. (2024). Lin, Chih-Yung ; Lu, Chien-Lin ; Chang, Hao-Wen ; Tang, Ning. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:87:y:2024:i:c:s0927538x24002646.

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2024Macro-prudential policy, digital transformations and banks’ risk-taking. (2024). Li, Yongkui ; Gao, Xiang ; Chao, Xiangrui ; Du, Qixuan. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:98:y:2024:i:c:s1062976924001479.

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2024Chinas cognitive bias premium: An exploration of innovation information. (2024). Xin, YU ; Yin, Libo. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pa:s1059056024005185.

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2024Trends and Risks in Mergers and Acquisitions: A Review. (2024). Bueno-Rodriguez, Vicente ; Florez-Lopez, Raquel ; Garcia-Nieto, Manuel ; Ramon-Jeronimo, Juan Manuel. In: Risks. RePEc:gam:jrisks:v:12:y:2024:i:9:p:143-:d:1474105.

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2024Patent policy, invention and innovation in the theory of Schumpeterian growth. (2024). Klein, Michael. In: MPRA Paper. RePEc:pra:mprapa:122283.

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2024Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting. (2024). Rostam-Afschar, Davud ; Bischof, Jannis ; Sureth-Sloane, Caren ; Rohlfing-Bastian, Anna ; Gassen, Joachim. In: Schmalenbach Journal of Business Research. RePEc:spr:sjobre:v:76:y:2024:i:4:d:10.1007_s41471-024-00200-7.

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Recent citations received in 2023
YearCiting document
2023Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level 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.

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2023The Impact of Open Data on Public Procurement. (2023). Samuels, Delphine ; Rauter, Thomas ; Duguay, Raphael. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:4:p:1159-1224.

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2023Is there a dark side of competition? Product market competition and auditor-client contracting. (2023). Li, Tianpei ; Walton, Stephanie. In: Advances in accounting. RePEc:eee:advacc:v:62:y:2023:i:c:s0882611023000172.

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2023The information value of M&A press releases. (2023). Leung, Henry ; Cao, Yang ; Kiesel, Florian. In: Journal of Corporate Finance. RePEc:eee:corfin:v:82:y:2023:i:c:s0929119923001141.

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2023Employee treatment and corporate investment efficiency: Evidence from China. (2023). Yan, Youliang ; Wang, Maochuan. In: Economic Modelling. RePEc:eee:ecmode:v:128:y:2023:i:c:s0264999323002961.

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2023How U.S. job policy affects Chinas scientific and technological manufacturing firms? A perspective based on the competitive environment. (2023). Zhang, Pengdong ; Wang, Jiaxin ; Long, Houyin ; Wu, Guilin. In: Energy Economics. RePEc:eee:eneeco:v:126:y:2023:i:c:s0140988323004747.

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2023The informational feedback effect of stock prices on corporate investments: A comparison of new energy firms and traditional energy firms in China. (2023). Xu, Zhiwei ; Zhang, Teng. In: Energy Economics. RePEc:eee:eneeco:v:127:y:2023:i:pa:s0140988323005844.

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2023Principal SOE customers and corporate tax avoidance: Evidence from the government arrears clearance reform. (2023). Song, Zilong ; Huang, Xiang ; Chen, Jin ; Wang, Jiaxin. In: Energy Economics. RePEc:eee:eneeco:v:128:y:2023:i:c:s0140988323006552.

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2023Institutional investors site visits, information asymmetry, and investment efficiency. (2023). Wu, Yanjun ; Li, NA ; Zhao, Lei. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923001904.

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2023Government audit supervision, financialization, and executives excess perks: Evidence from Chinese state-owned enterprises. (2023). Luo, Yalin ; Li, Wenwen ; Chen, Wenchuan ; Zhang, Mengtao. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002326.

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2023The deleveraging puzzle of investment opportunity shock: A quasi-natural experiments on drug marketing authorization holder. (2023). Wu, Zhifeng ; Huang, Xiang ; Zhang, Qihao ; Wang, Jiaxin ; Long, Houyin. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923004519.

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2023Independent audit quality and corporate cash holdings. (2023). Chau, Ka Yin ; Peng, Cong. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323007778.

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2023Can customer concentration affect corporate ESG performance?. (2023). Zheng, Siyu ; Zhang, Qihao. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008048.

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2023The effect of key audit matters reviewing on loan approval decisions?. (2023). Su, Shengqi ; Liu, Shanmin ; Yao, Jie. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008395.

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2023Does regional audit market competition influence audit pricing? Evidence based on the spatial distribution of the audit market. (2023). Zhang, Yiling ; Wei, Lang. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s154461232300911x.

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2023Pandemic public health interventions and corporate communications: Evidence from China. (2023). Huang, Mengqi. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323009790.

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2023Peer effects of corporate product quality information disclosure: Learning and competition. (2023). Song, Zilong ; Huang, Xiang ; Wang, Jiaxin ; Wu, Guilin ; Sun, DI. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:88:y:2023:i:c:s1042443123000926.

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2023Managers’ choice of disclosure complexity. (2023). Bertomeu, Jeremy. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000617.

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2023The effect of extreme rainfall on corporate financing policies. (2023). Liu, Siyi ; Chen, Sicen ; Zhang, Pengdong. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:216:y:2023:i:c:p:670-685.

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2023How does export VAT rebates policy affect corporate investment efficiency? Evidence from corporate tax stickiness. (2023). Wang, Xinyi ; Zhu, Ling. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002019.

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2023The 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.

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2023Regulation and post-crisis pay disclosure strategies of banks. (2023). Slomka-Golebiowska, Agnieszka ; de Masi, Sara ; Urbanek, Piotr ; John, Kose ; Somka-Gobiowska, Agnieszka. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:61:y:2023:i:4:d:10.1007_s11156-023-01177-w.

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2023Roe v. Rates: Reproductive Healthcare and Public Financing Costs. (2023). Ye, Zihan ; Lu, Runjing. In: SocArXiv. RePEc:osf:socarx:7t5jz.

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2023Roe v. Rates: Reproductive Healthcare and Public Financing Costs. (2023). Ye, Zihan ; Lu, Runjing. In: SocArXiv. RePEc:osf:socarx:7t5jz_v1.

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2023Is analytical tax research alive and kicking? Insights from 2000 until 2022. (2023). Niemann, Rainer ; Sailer, Mariana. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01157-5.

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2023Is 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.

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2023Do the same executive compensation strategies and policies fit all the firms in the banking industry? New empirical insights from the CEO pay–firm performance causal nexus. (2023). Olaniyi, Clement. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:44:y:2023:i:7:p:4136-4160.

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2023Audit mandates, audit firms, and auditors. (2023). Breuer, Matthias ; Vetter, Felix ; Le, Anthony. In: Working Papers. RePEc:zbw:cbscwp:333.

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Recent citations received in 2022
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2022Real earnings management: A review of the international literature. (2022). Biswas, Pallab Kumar ; Wu, Julia Yonghua ; Ahmad, Fawad ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4279-4344.

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2022Investor heterogeneity and negative skewness in stock returns: Evidence from institutional investors. (2022). Goutte, Stéphane ; Zhu, Steven ; Saadi, Samir ; Benkraiem, Ramzi. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001627.

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2022Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022). (2022). Blankespoor, Elizabeth. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000465.

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2022Importing activists: Determinants and consequences of increased cross-border shareholder activism. (2022). Maffett, Mark ; Skinner, Douglas J ; Nakhmurina, Anya. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000611.

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2022Discussion of ‘Importing Activists: Determinants and Consequences of Increased Cross-border shareholder activism’. (2022). Lowry, Michelle. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000635.

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2022Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022). (2022). Whited, Toni. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000647.

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2022The 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.

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2022Shared auditors, social trust, and relationship-specific investment in the supply chain. (2022). Hu, Zhiying ; Zhang, Yuyu ; Yang, Haiyan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:3:s1815566922000248.

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2022Managerial Risk-Taking Incentives and Bank Earnings Management: Evidence from FAS 123R. (2022). Yang, Qiurong ; Bai, Gang ; Elyasiani, Elyas. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:21:p:13721-:d:950740.

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2022Managerial Myopia and Long-Term Investment: Evidence from China. (2022). Cao, Qilong ; Ju, Meng ; Li, Jinglei ; Zhong, Changbao. In: Sustainability. RePEc:gam:jsusta:v:15:y:2022:i:1:p:708-:d:1020965.

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2022News Selection and Asset Pricing Implications. (2022). Mondria, Jordi ; Martineau, Charles. In: SocArXiv. RePEc:osf:socarx:ame2f.

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2022News Selection and Asset Pricing Implications. (2022). Mondria, Jordi ; Martineau, Charles. In: SocArXiv. RePEc:osf:socarx:ame2f_v1.

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2022Can the market identify prosperous activist engagements? Evidence from announcement and long-term buy-and-hold returns. (2022). Sievers, Soenke ; Pelster, Matthias ; Hartmann, Jochen. In: Working Papers Dissertations. RePEc:pdn:dispap:100.

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2022Audit process, private information, and insider trading. (2022). Arif, Salman ; Schroeder, Joseph ; Kepler, John D ; Taylor, Daniel. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:3:d:10.1007_s11142-022-09689-x.

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2022Uneven regulation and economic reallocation: Evidence from transparency regulation. (2022). Breuer, Matthias. In: LawFin Working Paper Series. RePEc:zbw:lawfin:43.

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