# | Title | Journal | Year | Citations |
---|
1 | The economic implications of corporate financial reporting | Journal of Accounting and Economics | 2005 | 4,792 |
2 | Performance matched discretionary accrual measures | Journal of Accounting and Economics | 2005 | 4,678 |
3 | Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature | Journal of Accounting and Economics | 2001 | 4,677 |
4 | Auditor size and audit quality | Journal of Accounting and Economics | 1981 | 3,520 |
5 | Earnings management through real activities manipulation | Journal of Accounting and Economics | 2006 | 3,181 |
6 | Audit committee, board of director characteristics, and earnings management | Journal of Accounting and Economics | 2002 | 2,983 |
7 | The conservatism principle and the asymmetric timeliness of earnings1 | Journal of Accounting and Economics | 1997 | 2,920 |
8 | Earnings management to avoid earnings decreases and losses | Journal of Accounting and Economics | 1997 | 2,806 |
9 | Discretionary disclosure | Journal of Accounting and Economics | 1983 | 2,610 |
10 | The effect of bonus schemes on accounting decisions | Journal of Accounting and Economics | 1985 | 2,522 |
11 | The effect of international institutional factors on properties of accounting earnings | Journal of Accounting and Economics | 2000 | 2,478 |
12 | Understanding earnings quality: A review of the proxies, their determinants and their consequences | Journal of Accounting and Economics | 2010 | 2,415 |
13 | The market pricing of accruals quality | Journal of Accounting and Economics | 2005 | 2,128 |
14 | Debt covenant violation and manipulation of accruals | Journal of Accounting and Economics | 1994 | 2,001 |
15 | Accounting earnings and cash flows as measures of firm performance | Journal of Accounting and Economics | 1994 | 1,978 |
16 | Essays on disclosure | Journal of Accounting and Economics | 2001 | 1,898 |
17 | The information content of losses | Journal of Accounting and Economics | 1995 | 1,852 |
18 | A review of archival auditing research | Journal of Accounting and Economics | 2014 | 1,806 |
19 | Complementarities and fit strategy, structure, and organizational change in manufacturing | Journal of Accounting and Economics | 1995 | 1,805 |
20 | The financial reporting environment: Review of the recent literature | Journal of Accounting and Economics | 2010 | 1,780 |
21 | Capital markets research in accounting | Journal of Accounting and Economics | 2001 | 1,760 |
22 | A review of tax research | Journal of Accounting and Economics | 2010 | 1,748 |
23 | Earnings quality in UK private firms: comparative loss recognition timeliness | Journal of Accounting and Economics | 2005 | 1,729 |
24 | How does financial reporting quality relate to investment efficiency? | Journal of Accounting and Economics | 2009 | 1,707 |
25 | Annual report readability, current earnings, and earnings persistence | Journal of Accounting and Economics | 2008 | 1,667 |
26 | Evidence that stock prices do not fully reflect the implications of current earnings for future earnings | Journal of Accounting and Economics | 1990 | 1,658 |
27 | On the use of instrumental variables in accounting research | Journal of Accounting and Economics | 2010 | 1,622 |
28 | Limited attention, information disclosure, and financial reporting | Journal of Accounting and Economics | 2003 | 1,589 |
29 | Financial accounting information and corporate governance | Journal of Accounting and Economics | 2001 | 1,559 |
30 | Incentives versus standards: properties of accounting income in four East Asian countries | Journal of Accounting and Economics | 2003 | 1,539 |
31 | The capitalization, amortization, and value-relevance of R&D | Journal of Accounting and Economics | 1996 | 1,484 |
32 | Accrual-based and real earnings management activities around seasoned equity offerings | Journal of Accounting and Economics | 2010 | 1,467 |
33 | Corporate ownership structure and the informativeness of accounting earnings in East Asia | Journal of Accounting and Economics | 2002 | 1,398 |
34 | Corporate performance and managerial remuneration | Journal of Accounting and Economics | 1985 | 1,363 |
35 | An analysis of intertemporal and cross-sectional determinants of earnings response coefficients | Journal of Accounting and Economics | 1989 | 1,327 |
36 | The relevance of the value-relevance literature for financial accounting standard setting | Journal of Accounting and Economics | 2001 | 1,304 |
37 | Market liquidity and volume around earnings announcements | Journal of Accounting and Economics | 1994 | 1,302 |
38 | Firm characteristics and analyst following | Journal of Accounting and Economics | 1989 | 1,239 |
39 | Changes in the value-relevance of earnings and book values over the past forty years | Journal of Accounting and Economics | 1997 | 1,224 |
40 | The rewards to meeting or beating earnings expectations | Journal of Accounting and Economics | 2002 | 1,197 |
41 | The pricing of discretionary accruals | Journal of Accounting and Economics | 1996 | 1,164 |
42 | Board characteristics, accounting report integrity, and the cost of debt | Journal of Accounting and Economics | 2004 | 1,161 |
43 | Auditor independence, ‘low balling’, and disclosure regulation | Journal of Accounting and Economics | 1981 | 1,154 |
44 | The relevance of the value relevance literature for financial accounting standard setting: another view | Journal of Accounting and Economics | 2001 | 1,152 |
45 | Executive incentives and the horizon problem | Journal of Accounting and Economics | 1991 | 1,138 |
46 | The use of equity grants to manage optimal equity incentive levels | Journal of Accounting and Economics | 1999 | 1,117 |
47 | Auditor brand name reputations and industry specializations | Journal of Accounting and Economics | 1995 | 1,111 |
48 | Managerial ownership, accounting choices, and informativeness of earnings | Journal of Accounting and Economics | 1995 | 1,091 |
49 | Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? | Journal of Accounting and Economics | 1999 | 1,079 |
50 | Predicting takeover targets | Journal of Accounting and Economics | 1986 | 1,066 |