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Accounting policy
46
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Larcker, David F.
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Weber, Joseph
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Bushman, Robert M.
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Dechow, Patricia M.
2
Drymiotes, George
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Hemmer, Thomas
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Hribar, Paul
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Jagolinzer, Alan D.
2
Kido, Nolan
2
Kim, Jung Hoon
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Baik, Bok
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Chen, Hanwen
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Journal of accounting research
Review of accounting studies
102
The accounting review : a publication of the American Accounting Association
95
Review of quantitative finance and accounting
94
Journal of accounting & economics
90
Journal of accounting and public policy
82
Advances in accounting : a research annual
70
Journal of business finance & accounting : JBFA
69
The international journal of accounting : TIJA
66
Cogent business & management
59
Finance research letters
56
International review of financial analysis
55
The journal of applied business research
55
Journal of international accounting auditing & taxation
52
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
49
The journal of corporate finance : contracting, governance and organization
44
Accounting horizons : a quarterly publication of the American Accounting Association
41
Research in international business and finance
41
European accounting review
40
International journal of accounting, auditing and performance evaluation : IJAAPE
39
Managerial auditing journal
38
Auditing : a journal of practice & theory
37
International journal of accounting and information management
36
Journal of business ethics : JOBE
35
Review of accounting & finance
35
Journal of accounting in emerging economies : JAEE
34
Journal of international accounting research
33
Asia-Pacific journal of accounting & economics : APJAE
32
International journal of economics and financial issues : IJEFI
31
International review of economics & finance : IREF
31
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
30
Afro-Asian Journal of Finance and Accounting : AAJFA
30
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
29
Journal of accounting, auditing & finance
29
Journal of financial reporting & accounting : JFRA
29
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
28
Corporate ownership & control : international scientific journal
28
Investment management and financial innovations
27
Journal of contemporary accounting & economics
26
SpringerLink / Bücher
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ECONIS (ZBW)
46
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1
Audit partners' role in material misstatement resolution : survey and interview evidence
Maksymov, Eldar
;
Peecher, Mark
;
Sutherland, Andrew
; …
- In:
Journal of accounting research
62
(
2024
)
1
,
pp. 275-333
Persistent link: https://www.econbiz.de/10014483575
Saved in:
2
Standard error biases when using generated regressors in accounting research
Chen, Wei
;
Hribar, Paul
;
Melessa, Sam
- In:
Journal of accounting research
61
(
2023
)
2
,
pp. 531-569
Persistent link: https://www.econbiz.de/10014308353
Saved in:
3
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Saved in:
4
The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.
;
Rennekamp, Kristina
;
Rupar, Kathy
; …
- In:
Journal of accounting research
60
(
2022
)
5
,
pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
Saved in:
5
Intangible investments, scaling, and the trend in the accrual-cash flow association
Green, Jeremiah
;
Louis, Henock
;
Sani, Jalal
- In:
Journal of accounting research
60
(
2022
)
4
,
pp. 1551-1582
Persistent link: https://www.econbiz.de/10013392405
Saved in:
6
Direct evidence on the informational properties of earnings in loan contracts
Dyreng, Scott D.
;
Vashishtha, Rahul
;
Weber, Joseph
- In:
Journal of accounting research
55
(
2017
)
2
,
pp. 371-406
Persistent link: https://www.econbiz.de/10011695598
Saved in:
7
Earnings management during antidumping investigations in Europe : sample-wide and cross-sectional evidence
Godsell, David
;
Welker, Michael
;
Zhang, Ning
- In:
Journal of accounting research
55
(
2017
)
2
,
pp. 407-457
Persistent link: https://www.econbiz.de/10011695602
Saved in:
8
CFO narcissism and financial reporting quality
Ham, Charles
;
Lang, Mark H.
;
Seybert, Nicholas
;
Wang, …
- In:
Journal of accounting research
55
(
2017
)
5
,
pp. 1089-1135
Persistent link: https://www.econbiz.de/10011790756
Saved in:
9
The changing landscape of accrual accounting
Bushman, Robert M.
;
Lerman, Alina
;
Zhang, X. Frank
- In:
Journal of accounting research
54
(
2016
)
1
,
pp. 41-77
Persistent link: https://www.econbiz.de/10011450974
Saved in:
10
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian
;
Wysocki, Peter D.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
Saved in:
11
Real earnings management in sales
Ahearne, Michael J.
;
Boichuk, Jeffrey P.
;
Chapman, Craig J.
- In:
Journal of accounting research
54
(
2016
)
5
,
pp. 1233-1266
Persistent link: https://www.econbiz.de/10011626712
Saved in:
12
Advantageous comparison and rationalization of earnings management
Brown, Timothy J.
- In:
Journal of accounting research
52
(
2014
)
4
,
pp. 849-876
Persistent link: https://www.econbiz.de/10010405115
Saved in:
13
Discussion of earnings manipulation and the cost of capital
Bertomel, Jeremy
- In:
Journal of accounting research
51
(
2013
)
2
,
pp. 475-493
Persistent link: https://www.econbiz.de/10009745751
Saved in:
14
Earnings manipulation and the cost of capital
Strobl, Günter
- In:
Journal of accounting research
51
(
2013
)
2
,
pp. 449-473
Persistent link: https://www.econbiz.de/10009745756
Saved in:
15
Discussion of on the stewardship and valuation implications of accrual accounting systems
Guttman, Ilan
- In:
Journal of accounting research
51
(
2013
)
2
,
pp. 335-347
Persistent link: https://www.econbiz.de/10009745818
Saved in:
16
On the stewardship and valuation implications of accrual accounting systems
Drymiotes, George
;
Hemmer, Thomas
- In:
Journal of accounting research
51
(
2013
)
2
,
pp. 281-334
Persistent link: https://www.econbiz.de/10009745834
Saved in:
17
Managerial overconfidence and accounting conservatism
Ahmed, Anwer S.
;
Duellman, Scott
- In:
Journal of accounting research
51
(
2013
)
1
,
pp. 1-30
Persistent link: https://www.econbiz.de/10009727811
Saved in:
18
Accrual accounting, informational sufficiency, and equity valuation
Nezlobin, Alexander
- In:
Journal of accounting research
50
(
2012
)
1
,
pp. 233-273
Persistent link: https://www.econbiz.de/10009508533
Saved in:
19
Do firms adjust their timely loss recognition in response to changes in the banking industry?
Gormley, Tood A.
;
Kim, Bong Hwan
;
Martin, Xiumin
- In:
Journal of accounting research
50
(
2012
)
1
,
pp. 159-196
Persistent link: https://www.econbiz.de/10009508536
Saved in:
20
Private control benefits and earnings management : evidence from insider controlled firms
Gopalan, Radhakrishnan
;
Hayaraman, Sudarshan
- In:
Journal of accounting research
50
(
2012
)
1
,
pp. 117-157
Persistent link: https://www.econbiz.de/10009508537
Saved in:
21
Transparency, liquidity, and valuation : international evidence on when transparency matters most
Lang, Mark
;
Lins, Karl
;
Maffet, Mark
- In:
Journal of accounting research
50
(
2012
)
3
,
pp. 729-774
Persistent link: https://www.econbiz.de/10009552171
Saved in:
22
Discussion of detecting deceptive discussions in conference calls
Bloomfield, Robert
- In:
Journal of accounting research
50
(
2012
)
2
,
pp. 541-551
Persistent link: https://www.econbiz.de/10009552245
Saved in:
23
Detecting deceptive discussions in conference calls
Larcker, David F.
;
Zakolyukina, Anastasia A.
- In:
Journal of accounting research
50
(
2012
)
2
,
pp. 495-540
Persistent link: https://www.econbiz.de/10009552246
Saved in:
24
Discussion of the influence of elections on the accounting choices of governmental entities
Lent, Laurence van
- In:
Journal of accounting research
50
(
2012
)
2
,
pp. 477-494
Persistent link: https://www.econbiz.de/10009552248
Saved in:
25
The influence of elections on the accounting choices of governmental entities
Kido, Nolan
;
Petachi, Reining
;
Weber, Joseph
- In:
Journal of accounting research
50
(
2012
)
2
,
pp. 443-475
Persistent link: https://www.econbiz.de/10009552255
Saved in:
26
Discussion of analyzing speech to detect financial misreporting
Li, Feng
- In:
Journal of accounting research
50
(
2012
)
2
,
pp. 393-400
Persistent link: https://www.econbiz.de/10009552286
Saved in:
27
Analyzing speech to detect financial misreporting
Hobson, Jessen L.
;
Mayew, William J.
;
Venkatachalam, Mohan
- In:
Journal of accounting research
50
(
2012
)
2
,
pp. 349-392
Persistent link: https://www.econbiz.de/10009552290
Saved in:
28
Discussion of detecting earnings management : a new approach
Gerakos, Joseph
- In:
Journal of accounting research
50
(
2012
)
2
,
pp. 335-347
Persistent link: https://www.econbiz.de/10009552298
Saved in:
29
Detecting earnings management : a new approach
Dechow, Patricia M.
;
Hutton, Amy P.
;
Kim, Jung Hoon
; …
- In:
Journal of accounting research
50
(
2012
)
2
,
pp. 275-334
Persistent link: https://www.econbiz.de/10009552302
Saved in:
30
The role of bank reputation in "certifying" future performance implications of borrowers’ accounting numbers
Bushman, Robert M.
;
Wittenberg-Moerman, Regina
- In:
Journal of accounting research
50
(
2012
)
4
,
pp. 883-930
Persistent link: https://www.econbiz.de/10009611727
Saved in:
31
Conditional earnings conservatism and corporate refocusing activities
Mak, Chun Yu
;
Strong, Norman
;
Walker, Martin
- In:
Journal of accounting research
49
(
2011
)
4
,
pp. 1041-1082
Persistent link: https://www.econbiz.de/10009273337
Saved in:
32
Does silence speak? : an empirical analysis of disclosure choices during conference calls
Hollander, Stephan
;
Pronk, Maarten
;
Roelofsen, Erik
- In:
Journal of accounting research
48
(
2010
)
3
,
pp. 531-563
Persistent link: https://www.econbiz.de/10003977005
Saved in:
33
The allowance for uncollectible accounts, conservatism, and earnings management
Jackson, Scott B.
;
Liu, Xiaotao Kelvin
- In:
Journal of accounting research
48
(
2010
)
3
,
pp. 565-601
Persistent link: https://www.econbiz.de/10003977006
Saved in:
34
Predicting stock market returns with aggregate discretionary accruals
Kang, Qiang
;
Liu, Qiao
;
Qi, Rong
- In:
Journal of accounting research
48
(
2010
)
4
,
pp. 815-858
Persistent link: https://www.econbiz.de/10008649443
Saved in:
35
Association between borrower and lender state ownership and accounting conservatism
Chen, Hanwen
;
Chen, Jeff Zeyun
;
Lobo, Gerald J.
;
Wang, …
- In:
Journal of accounting research
48
(
2010
)
5
,
pp. 973-1014
Persistent link: https://www.econbiz.de/10008732197
Saved in:
36
Political cost incentives for managing the property-liability insurer loss reserve
Grace, Martin Francis
;
Leverty, J. Tyler
- In:
Journal of accounting research
48
(
2010
)
1
,
pp. 21-49
Persistent link: https://www.econbiz.de/10003947157
Saved in:
37
Does the stock market see a zero or small positive earnings? : surprise as a red flag?
Keung, Edmund
;
Lin, Zhi-xing
;
Shih, Michael
- In:
Journal of accounting research
48
(
2010
)
1
,
pp. 105-135
Persistent link: https://www.econbiz.de/10003947167
Saved in:
38
Debt covenants and accounting conservatism
Nikolaev, Valeri V.
- In:
Journal of accounting research
48
(
2010
)
1
,
pp. 137-175
Persistent link: https://www.econbiz.de/10003947242
Saved in:
39
Chief executive officer equity incentives and accounting irregularities
Armstrong, Christopher
;
Jagolinzer, Alan D.
;
Larcker, …
- In:
Journal of accounting research
48
(
2010
)
2
,
pp. 225-271
Persistent link: https://www.econbiz.de/10003961413
Saved in:
40
Discussion of Chief executive officer equity incentives and accounting irregularities
Core, John E.
- In:
Journal of accounting research
48
(
2010
)
2
,
pp. 273-287
Persistent link: https://www.econbiz.de/10003961425
Saved in:
41
Accounting conservatism and the efficiency of debt contracts
Gigler, Frank
;
Kanodia, Chandra S.
;
Sapra, Haresh
; …
- In:
Journal of accounting research
47
(
2009
)
3
,
pp. 767-797
Persistent link: https://www.econbiz.de/10003853056
Saved in:
42
Earnings management? : erroneous inferences based on earnings frequency distributions
Durtschi, Cindy
;
Easton, Peter D.
- In:
Journal of accounting research
47
(
2009
)
5
,
pp. 1249-1281
Persistent link: https://www.econbiz.de/10003905873
Saved in:
43
Market and political/regulatory perspectives on the recent accounting scandals
Ball, Ray
- In:
Journal of accounting research
47
(
2009
)
2
,
pp. 277-323
Persistent link: https://www.econbiz.de/10003840002
Saved in:
44
Analysts' incentives and street earnings
Baik, Bok
;
Farber, David B.
;
Petroni, Kathy Ruby
- In:
Journal of accounting research
47
(
2009
)
1
,
pp. 45-69
Persistent link: https://www.econbiz.de/10003816776
Saved in:
45
International accounting standards and accounting quality
Barth, Mary E.
;
Landsman, Wayne R.
;
Lang, Mark H.
- In:
Journal of accounting research
46
(
2008
)
3
,
pp. 467-498
Persistent link: https://www.econbiz.de/10003709899
Saved in:
46
Non-audit service fees and audit quality : the impact of auditor specialization
Lim, Chee Yeow
;
Tan, Hun-Tong
- In:
Journal of accounting research
46
(
2008
)
1
,
pp. 199-246
Persistent link: https://www.econbiz.de/10003661402
Saved in:
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