Journal Of Contemporary Accounting & Economics

Journal Of Contemporary Accounting & Economics

当代会计与经济学杂志

  • 3区 中科院分区
  • Q1 JCR分区

高引用文章

文章名称 引用次数
Financial development, corporate governance and cost of equity capital 10
Corporate social responsibility and corruption risk: A global perspective 8
Internal control risk and audit fees: Evidence from China 6
Informal institutions and managers' earnings management choices: Evidence from IFRS-adopting countries 5
Mandatory Corporate Social Responsibility: The Indian experience 5
The impact of internal audit attributes on the effectiveness of internal control over operations and compliance 5
Corporate social responsibility and provision of trade credit 4
Mandatory CSR expenditure and firm performance 4
Tax avoidance in family firms: Evidence from large private firms 3
Conditional conservatism and labor investment efficiency 3
Game changer? The impact of the VW emission-cheating scandal on the interrelation between large automakers' equity and credit markets 3
The influence of powerful non-executive Chairs in Mergers and acquisitions 3
Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan 2
Different time, different tone: Company life cycle 2
Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry 2
Political patronage and analysts' forecast precision 2
Wealth transfers in rights offerings and the protective instruments 2
Fair value disclosures and crash risk 2
What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure? 2
Duration of equity overvaluation and managers' choice to use aggressive underlying earnings disclosure and accrual-based earnings management: Australian evidence 1
Independent and joint effects of audit partner tenure and non-audit fees on audit quality 1
Market reaction to optimistic bias in the recommendations of chaebol-affiliated analysts 1
Does IFRS make analysts more efficient in using fundamental information included in financial statements? 1
Product differentiation, market dynamics and the value relevance of trade payables: Evidence from UK listed firms 1
Disclosure of fair value measurement in goodwill impairment test and audit fees 1
Determinants and consequences of voluntary switches to Chinese auditors in Hong Kong 1
CFO tenure, CFO board membership and accounting conservatism 1
Knowledge spillover from other assurance services 1
Market ambiguity and individual investor information demand 1
Does the large amount of information in corporate disclosures hinder or enhance price discovery in the capital market? 1
The effect of the general anti-avoidance rule on corporate tax avoidance in China 1
Short selling and financial reporting quality: Evidence from Chinese AH shares 1
Share-option based compensation expense, shareholder returns and financial crisis 0
Economic determinants of price informativeness about future earnings 0
Do conference calls facilitate market price discovery? Evidence from Taiwan 0
Beating market expectations and the pricing of firms' probability of default 0
Do asset impairments and the associated disclosures resolve uncertainty about future returns and reduce information asymmetry? 0
Auditors' going concern reporting accuracy during and after the global financial crisis 0
Market reactions to auditor switches under regulatory consent and market driven regimes 0
A comparison of voluntary and mandated climate change-related disclosure 0
The impact of the stapled security structure on the quality of financial disclosure: Evidence from Australian Real Estate Investment Trusts and Listed Infrastructure Funds 0
The impact on stock prices of deferral and elimination of internal control audit requirement for small firms 0
Why haven't US GAAP and IFRS on insurance contracts converged? Evidence from an unsuccessful joint project 0
The association between cost of debt and Hong Kong politically connected firms 0
Identifying lobbying strategies: An analysis of public responses to the Productivity Commission Inquiry into executive remuneration in Australia 0
What's the value of politically connected directors? 0