Journal of Accounting and Economics

Title Publication Date Language Citations
Performance matched discretionary accrual measures2005/02/01English4,193
The economic implications of corporate financial reporting2005/12/01English4,091
Auditor size and audit quality1981/12/01English2,797
Earnings management through real activities manipulation2006/12/01English2,787
Discretionary disclosure1983/01/01English2,423
The effect of bonus schemes on accounting decisions1985/04/01English2,245
Understanding earnings quality: A review of the proxies, their determinants and their consequences2010/12/01English2,024
The market pricing of accruals quality2005/06/01English1,805
A review of archival auditing research2014/11/01English1,680
The financial reporting environment: Review of the recent literature2010/12/01English1,622
Debt covenant violation and manipulation of accruals1994/01/01English1,612
Accounting earnings and cash flows as measures of firm performance1994/07/01English1,572
The information content of losses1995/09/01English1,567
On the use of instrumental variables in accounting research2010/04/01English1,531
How does financial reporting quality relate to investment efficiency?2009/12/01English1,525
A review of tax research2010/12/01English1,497
Earnings quality in UK private firms: comparative loss recognition timeliness2005/02/01English1,496
Annual report readability, current earnings, and earnings persistence2008/08/01English1,444
Limited attention, information disclosure, and financial reporting2003/12/01English1,438
Incentives versus standards: properties of accounting income in four East Asian countries2003/12/01English1,311
Accrual-based and real earnings management activities around seasoned equity offerings2010/05/01English1,297
The capitalization, amortization, and value-relevance of R&D1996/02/01English1,219
An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1989/07/01English1,090
Market liquidity and volume around earnings announcements1994/01/01English1,060
Firm characteristics and analyst following1989/07/01English1,041
Board characteristics, accounting report integrity, and the cost of debt2004/09/01English1,000
Corporate performance and managerial remuneration1985/04/01English994
Auditor independence, ‘low balling’, and disclosure regulation1981/08/01English948
Auditor brand name reputations and industry specializations1995/12/01English945
Accrual reliability, earnings persistence and stock prices2005/09/01English921