3.9(top 10%)
impact factor
1.3K(top 20%)
papers
214.7K(top 2%)
citations
234(top 1%)
h-index
3.9(top 10%)
extended IF
1.7K
all documents
280.9K
doc citations
428(top 1%)
g-index

Top Articles

#TitleJournalYearCitations
1The economic implications of corporate financial reportingJournal of Accounting and Economics20054,792
2Performance matched discretionary accrual measuresJournal of Accounting and Economics20054,678
3Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literatureJournal of Accounting and Economics20014,677
4Auditor size and audit qualityJournal of Accounting and Economics19813,520
5Earnings management through real activities manipulationJournal of Accounting and Economics20063,181
6Audit committee, board of director characteristics, and earnings managementJournal of Accounting and Economics20022,983
7The conservatism principle and the asymmetric timeliness of earnings1Journal of Accounting and Economics19972,920
8Earnings management to avoid earnings decreases and lossesJournal of Accounting and Economics19972,806
9Discretionary disclosureJournal of Accounting and Economics19832,610
10The effect of bonus schemes on accounting decisionsJournal of Accounting and Economics19852,522
11The effect of international institutional factors on properties of accounting earningsJournal of Accounting and Economics20002,478
12Understanding earnings quality: A review of the proxies, their determinants and their consequencesJournal of Accounting and Economics20102,415
13The market pricing of accruals qualityJournal of Accounting and Economics20052,128
14Debt covenant violation and manipulation of accrualsJournal of Accounting and Economics19942,001
15Accounting earnings and cash flows as measures of firm performanceJournal of Accounting and Economics19941,978
16Essays on disclosureJournal of Accounting and Economics20011,898
17The information content of lossesJournal of Accounting and Economics19951,852
18A review of archival auditing researchJournal of Accounting and Economics20141,806
19Complementarities and fit strategy, structure, and organizational change in manufacturingJournal of Accounting and Economics19951,805
20The financial reporting environment: Review of the recent literatureJournal of Accounting and Economics20101,780
21Capital markets research in accountingJournal of Accounting and Economics20011,760
22A review of tax researchJournal of Accounting and Economics20101,748
23Earnings quality in UK private firms: comparative loss recognition timelinessJournal of Accounting and Economics20051,729
24How does financial reporting quality relate to investment efficiency?Journal of Accounting and Economics20091,707
25Annual report readability, current earnings, and earnings persistenceJournal of Accounting and Economics20081,667
26Evidence that stock prices do not fully reflect the implications of current earnings for future earningsJournal of Accounting and Economics19901,658
27On the use of instrumental variables in accounting researchJournal of Accounting and Economics20101,622
28Limited attention, information disclosure, and financial reportingJournal of Accounting and Economics20031,589
29Financial accounting information and corporate governanceJournal of Accounting and Economics20011,559
30Incentives versus standards: properties of accounting income in four East Asian countriesJournal of Accounting and Economics20031,539
31The capitalization, amortization, and value-relevance of R&DJournal of Accounting and Economics19961,484
32Accrual-based and real earnings management activities around seasoned equity offeringsJournal of Accounting and Economics20101,467
33Corporate ownership structure and the informativeness of accounting earnings in East AsiaJournal of Accounting and Economics20021,398
34Corporate performance and managerial remunerationJournal of Accounting and Economics19851,363
35An analysis of intertemporal and cross-sectional determinants of earnings response coefficientsJournal of Accounting and Economics19891,327
36The relevance of the value-relevance literature for financial accounting standard settingJournal of Accounting and Economics20011,304
37Market liquidity and volume around earnings announcementsJournal of Accounting and Economics19941,302
38Firm characteristics and analyst followingJournal of Accounting and Economics19891,239
39Changes in the value-relevance of earnings and book values over the past forty yearsJournal of Accounting and Economics19971,224
40The rewards to meeting or beating earnings expectationsJournal of Accounting and Economics20021,197
41The pricing of discretionary accrualsJournal of Accounting and Economics19961,164
42Board characteristics, accounting report integrity, and the cost of debtJournal of Accounting and Economics20041,161
43Auditor independence, ‘low balling’, and disclosure regulationJournal of Accounting and Economics19811,154
44The relevance of the value relevance literature for financial accounting standard setting: another viewJournal of Accounting and Economics20011,152
45Executive incentives and the horizon problemJournal of Accounting and Economics19911,138
46The use of equity grants to manage optimal equity incentive levelsJournal of Accounting and Economics19991,117
47Auditor brand name reputations and industry specializationsJournal of Accounting and Economics19951,111
48Managerial ownership, accounting choices, and informativeness of earningsJournal of Accounting and Economics19951,091
49Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?Journal of Accounting and Economics19991,079
50Predicting takeover targetsJournal of Accounting and Economics19861,066