3.4(top 5%)
Impact Factor
3.6(top 5%)
extended IF
206(top 1%)
H-Index
267
authors
2K
papers
174K
citations
3K
citing journals
13.6K
citing authors

Most Cited Articles of Journal of Accounting Research

TitleYearCitations
Earnings Management During Import Relief Investigations19913.6K
An Empirical Evaluation of Accounting Income Numbers19682.6K
Financial Ratios and the Probabilistic Prediction of Bankruptcy19802.4K
Financial Ratios As Predictors of Failure19661.7K
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures19931.4K
The Economic Consequences of Increased Disclosure20001.4K
The Pricing of Audit Services: Theory and Evidence19801.4K
International Accounting Standards and Accounting Quality20081.4K
Methodological Issues Related to the Estimation of Financial Distress Prediction Models19841.3K
Why Firms Voluntarily Disclose Bad News19941.2K
Accounting Information, Disclosure, and the Cost of Capital20071.2K
Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?19891.1K
The Information Content of Annual Earnings Announcements19681.1K
Toward an Implied Cost of Capital20011.1K
What Determines Corporate Transparency?20041.1K
Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility2002978
Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test1976933
Errors in Estimating Accruals: Implications for Empirical Research2002889
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2008881
Disclosure of Nonproprietary Information1985861
Do Managers Withhold Bad News?2009842
The Boundaries of Financial Reporting and How to Extend Them1999841
Have Financial Statements Lost Their Relevance?1999811
Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions2002782
Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction1998773