Software Components, EconPapers FAQ We survey four main areas of the literature: (1) the informational role of income tax expense reported for financial accounting, (2) corporate tax avoidance, (3) corporate decision-making including investment, capital structure, and organizational form, and (4) taxes and asset pricing. ! (2010). More articles in Journal of Accounting and Economics from ElsevierBibliographic data for series maintained by Haili He (Obfuscate( 'elsevier.com', 'repec' )). NTU Professor of Accounting, MIT Sloan School. About EconPapers, Working Papers We summarize the research areas and questions examined to date and what we have learned or not learned from the work completed thus far. Journal Article. We thank Seungmin Chee for her research assistance. While Armstrong et al. Publication type: Journals: ISSN: 18155669: Coverage: 2009-2020: Scope: The Journal of Contemporary Accounting & Economics is dedicated to publishing high quality manuscripts that rigorously apply economics and legal theory to accounting/auditing with an emphasis on empirical research. Copyright © 2010 Elsevier B.V. All rights reserved. Meiqun Yin, Jidong Zhang, Jing Han, Impact of CEO-board social ties on accounting conservatism: Internal control quality as a mediator, The North American Journal of Economics and Finance, 10.1016/j.najef.2020.101172, 52, (101172), (2020). 1 We attribute the 35.7 percent incremental increase in non-exempt firms’ audit fees to 404(b) compliance. 313-325. Journal of Accounting and Economics Special Issues. Publish; Submit your article Guide for authors. 10.1016/j.jacceco.2011.09.001. CiteScore: 7.1 ℹ CiteScore: 2019: 7.1 CiteScore measures the average citations received per peer-reviewed document published in this title. Issue. December 2017, issue 9. We searched The Accounting Review from 1970 through 2008. About JATEF. SCImago Journal Rank (SJR): 1.871 ℹ SCImago Journal Rank (SJR): 2019: 1.871 SJR is a prestige metric based on the idea that not all citations are the same. Journal of Accounting and Economics, 2010, vol. Click for new scientific resources and news about Corona[COVID-19] ... Year 2010: Volume 50, Number 2-3: Volume -, Number - Volume 50, Number - Year 2009 Journal of Accounting and Economics 50 (2010) 296–343. Read the latest articles of Journal of Accounting and Economics at ScienceDirect.com, Elsevier’s leading platform of peer-reviewed scholarly literature Subject Area and Category: Business, Management and Accounting Accounting Economics, Econometrics and Finance Economics and Econometrics Finance: Publisher: Elsevier: Publication type: Journals: ISSN: 01654101: Coverage: 1979-2020: Scope: The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena. This journal facilitates the research and wishes to publish papers as long as they are technically correct, scientifically motivated. Track citations for all items by RSS feed Is … Abstract: Thanks to Anwer Ahmed, Dan Givoly, Krishnan Gopal, Ilan Guttman, Michelle Hanlon (the editor), Christian Leuz, Sarah McVay, Shiva Rajgopal, Terry Shevlin, Nemit Shroff, Doug Skinner, Richard Sloan, Ann Tarca, and Rodrigo Verdi for helpful comments. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. In addition, we provide our opinion as to the interesting and important issues for future research. JAT 2010 ARCHIVE. We use forecasting of future earnings and returns as our organizing framework and suggest a roadmap for research aiming to document the forecasting benefits of accounting information. Asian Journal of Economics, Business and Accounting (ISSN: 2456-639X) aims to publish high quality papers (Click here for Types of paper) in all areas of ‘Economics, Business, Finance and Accounting’.This journal facilitates the research and wishes to publish papers as long as they are technically correct, scientifically motivated. 1979 - 2020 Current editor(s): J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts From Elsevier Bibliographic data for series maintained by Haili He ().Access Statistics for this journal. Related works:This item may be available elsewhere in EconPapers: Search for items with the same title. Journal of Accounting, Taxation, Economics and Finance is an open access academic refereed journal published monthly by Spectacular Journals. May 2018, issue 3-4. View all articles . See the RePEc data check for the archive and series. Second, the ex-post demand for accounting information arises from a separation of ownership and control (a characteristic of modern economies), which results in capital providers not having full decision-making rights. Jumat, 01 Oktober 2010. Journal of Accounting and Economics journal homepage: ... Hanlon and Heitzman (2010) call for more research on how consumers and investors perceive corporate tax avoidance, noting that one challenge is the number of divergent and subjective proxies to measure tax avoidance. Editors J. Journal Articles International Journal of Trade, Economics and Finance, Vol. Journal of Accounting and Economics 2019-20 Real-Time Faktor Dampak Ramalan 2019 2018 2017 2016 2015 Faktor Dampak Tren & Peringkat Journal of Accounting and Economics has an h-index of 132.It means 132 articles of this journal have more than 132 number of citations. Journal of Islamic Accounting and Business Research ... Issue 2 2010. 50, issue 2-3, 235-245 . Örebro University School of Business. Abstract. The Journal of Accounting Research is a general-interest accounting journal. 49, issue 1-2, 58-74 Abstract: Internal control regulation effectiveness remains controversial given the recent financial crisis. In this paper, we present a review of tax research. For each measure, we discuss causes of variation in the measure as well as consequences. Books and Chapters 2 If exempt firms had experienced this incremental 35.7 … It publishes original research in all areas of accounting that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology. The framework for this review is based on Schrand’s discussion of earnings quality at the April 2006 CARE Conference sponsored by the Center for Accounting Research at the University of Notre Dame. Journal of Accounting and Economics, 2010, vol. It publishes original research in all areas of accounting that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology. The h-index is defined as the maximum value of h such that the given journal/author has published h papers that have each been cited at least h number of times. contribute. Mr. Frank Fardone Journal of Accounting & Economics The Wharton School University of Pennsylvania R1300 Steinberg Hall - Dietrich Hall 3620 Locust Walk Philadelphia, PA 19104. Bridging the gap between accounting theory and practice, the Journal of Financial Reporting and Accounting addresses significant issues in this area and promote interdisciplinary and international understanding of factors affecting reporting and accounting. Archive maintainers FAQ Hanlon, M., & Heitzman, S. (2010) A Review of Tax Research. To address this issue we examine the financial reporting effects of the Federal Depository Insurance Corporation Improvement Act (FDICIA) internal control provisions. 2010 - 2020 Current editor(s): Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan From Taylor & Francis Journals Bibliographic data for series maintained by Chris Longhurst ().Access Statistics for this journal. We reach no single conclusion on what earnings quality is because “quality” is contingent on the decision context. The h-index is a way of measuring the productivity and citation impact of the publications. Hanlon, M. and Heitzman, S. (2010) A Review of Tax Research. EconPapers is hosted by the Provides a focus for theor We use cookies to help provide and enhance our service and tailor content and ads. 311. If paying in the form of a check, the check must be made payable to the Journal of Accounting & Economics, Inc., in US funds and drawn on a U.S. bank. JATEF publishes research articles that report premier fundamental discoveries and inventions, and the applications of those discoveries, unconfined by traditional discipline barriers. Decision Making in Economics. 1, No. Journal of Accounting and Economics 63 (2017) 358–384 non-exempt firms from 2003 to 2014. https://doi.org/10.1016/j.jacceco.2010.09.001. Last Page. Journal description. B. Publication Source. Journal articles indexed in JOURNAL OF ACCOUNTING AND ECONOMICS - Free download full-text articles in the Journals . Subject Area and Category: Business, Management and Accounting Accounting: Publisher: Elsevier Ltd. Date: 2010 We survey four main areas of the literature: 1) the informational role of income tax expense reported for financial accounting, 2) corporate tax avoidance, 3) corporate decision-making including investment, capital structure, and organizational form, and 4) taxes and asset pricing. James A. Brickley and Jerold L. Zimmerman. Conference papers 2015. Export reference: BibTeX Check the EconPapers FAQ or send mail to Obfuscate( 'oru.se', 'econpapers' ). DOI. 2019 Impact Factor. Crossref Jochen Bigus, Stefanie Häfele, Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms, European Accounting Review, 10.1080/09638180.2016.1229206, 27 , 1, (37-74), (2016). Abstract: This paper argues that academics, politicians, and the media have six commonly held but misguided beliefs about corporate governance. The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena. Keywords: Tax; Investment; Corporate; decision-making; Earnings; quality; Governance; Tax; avoidance (search for similar items in EconPapers) SJR uses a similar algorithm as the Google page rank; it provides a quantitative and a qualitative measure of the journal’s impact. Date of this Version. We survey four main areas of the literature: (1) the informational role of income tax expense reported for financial accounting, (2) corporate tax avoidance, (3) corporate decision-making including investment, capital structure, and organizational form, and (4) taxes and asset pricing. Is your work missing from RePEc? 17, Internationalization and the China Economy: Special Issue for the 2010 APJAE Symposium, pp. Journal of Accounting and Economics. A journal of the Cambridge Political Economy Society. Journal of Accounting and Taxation. In this paper, we present a review of tax research. The economic consequence for adopting accounting standards is one of the growing and valuable topics in accounting research. Journal of Accounting and Economics. Journal of Accounting and Economics. The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China Chen, Y., Hung, M. & Wang, Y., Feb 2018, In : Journal of Accounting and Economics. In particular, the journal encourages submissions in the following areas: Auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. (2010). Read the latest articles of Journal of Accounting and Economics at ScienceDirect.com, Elsevier’s leading platform of peer-reviewed scholarly literature Academic journals are peer-reviewed periodicals that publish research papers. 2010-03-004 Journal of Accounting & Economics (JAE), Forthcoming 53 Pages Posted: 2 Mar 2010 Last revised: 13 Dec 2011 Journal articles indexed in JOURNAL OF ACCOUNTING AND ECONOMICS - Free download full-text articles in the Journals . Venture Capital and Private Equity Financing. Track citations for all items by RSS feed Is something missing from the series or not right? 210 AMERICAN ECONOMIC JOURNAL: MACROECONOMICS JANUARY 2010 of the component due to government infrastructure investments (e.g., Lant Pritchett 2000). The Journal of Accounting and Economics is a peer-reviewed academic journal focusing on the fields of accounting and economics.The editors-in-chief are R. L. Watts (Massachusetts Institute of Technology), J. L. Zimmerman (University of Rochester), R. W. Holthausen (University of Pennsylvania), S. P. Kothari (Massachusetts Institute of Technology), J. Publishes research on heterodox economics and other social science disciplines. 2012. International Journal of Business and Economics Research (IJBER) serves as an essential resource and provides practical information for people who apply economics on their jobs. Downloadable (with restrictions)! Conference Issue on Implications of … 1979 - 2020 Current editor(s): J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts From Elsevier Bibliographic data for series maintained by Haili He ().Access Statistics for this journal. The Journal Impact 2019 of Asia-Pacific Journal of Accounting and Economics is 0.900, which is just updated in 2020.The Journal Impact measures the average number of citations received in a particular year (2019) by papers published in the journal during the two preceding years (2017-2018). Conference Issue on Current Issues in Accounting & Reassessing ... School of Business Administration CRA International McGraw-Hill/Irwin. The Journal Impact 2019 of Journal of Accounting and Economics is 3.890, which is just updated in 2020.The Journal Impact measures the average number of citations received in a particular year (2019) by papers published in the journal during the two preceding years (2017-2018). Journal of Accounting and Economics 50 (2010) 127–178 (such as who bears the corporate tax), investment and economic growth effects (such as how taxes affect investment), and optimal tax policy (for example, whether a consumption or an income tax is better at minimizing distortions). HTML/Text, Persistent link: https://EconPapers.repec.org/RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178, Journal of Accounting and Economics is currently edited by J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts. 53. Journal of Accounting and Economics, 2010, vol. 329. Journal of Accounting and Economics. Abstract. The RePEc plagiarism page, Journal of Accounting and Economics, 2010, vol. We survey recent research in accounting anomalies and fundamental analysis. Search in this journal. Track citations for all items by RSS feed Is something missing from the series or not right? Journal of Accounting and Economics, 50, 127-178. The Journal of Accounting Research is a general-interest accounting journal. The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China - Open access. Journal of Accounting and Economics Volume 50, Issues 2–3 , December 2010, Pages 344-401 Understanding earnings quality: A review of the … Handle: RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178, http://www.sciencedirect.com/science/article/pii/S0165-4101(10)00034-0, https://EconPapers.repec.org/RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178. Corporate governance myths: Comments on Armstrong, Guay, and Weber. Its objective is to promote research in economics and management sciences while publishing original articles or articles adapted to a given context. Core, MASSACHUSETTS INSTITUTE OF TECHNOLOGY, Cambridge, Massachusetts 02142, United States View More on Journal … We would like to take this opportunity to extend our gratitude to former and current editorial board members for their support and input in building the Journal into a well-respected forum for scholars in accounting, economics and finance. 65, 1, p. 169-190 Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal. Evidence from emerging market syndicated loans, Asia-Pacific Journal of Accounting & Economics, 10.1080/16081625.2017.1296779, (1-19), (2017). Jun 2010; 2(1) Aug 2010; 2(2) Oct 2010; 2(3) Current Issue . Editorial Note (May 2010) We are delighted to report that APJAE has been included in the Thomson Reuters Social Sciences Citation Index (SSCI). CiteScore values are based on citation counts in a range of four years (e.g. Asia-Pacific Journal of Accounting & Economics. Special issues published in Journal of Accounting and Economics. Journal of Global Economics is an internationally reputed academic and scholarly open access journal that encourages multidisciplinary research on all major issues related to the global economy. Research within Questia's collection of full-text online articles from Journal of Finance, Accounting and Management. Fisher College of Business Working Paper No. CiteScore: 7.1 ℹ CiteScore: 2019: 7.1 CiteScore measures the average citations received per peer-reviewed document published in this title. Most Cited Journal of Accounting and Economics Articles. We review recent literature on the role of financial reporting transparency in reducing governance-related agency conflicts among managers, directors, and shareholders, as well as in reducing agency conflicts between shareholders and creditors, and offer researchers some suggested avenues for future research. The journal aims to publish most complete and reliable source of information in the mode of original articles, review articles, case reports, short communications, etc. Environmental Uncertainty, Comprehensive Performance Measurement Systems, Performance-Based Compensation, and Organizational Performance. Full text for ScienceDirect subscribers only. Supports open access. EconPapers Home August 2018, issue 6; July 2018, issue 5. Business Intelligence and Analytics: From Big Data to Value Creation. Accounting Articles Contents of Recent Economics Journals Journal of Economic Literature Current Contents ANBAR Management Contents ABI/Inform Social Sciences Citation Index RePEc ABI/Inform EDITORIAL BOARD. 50, issue 2-3, 127-178 Abstract: In this paper, we present a review of tax research. Journal of Accounting and Economics, 2010, vol. References: View references in EconPapers View complete reference list from CitEc Citations: View citations in EconPapers (309) Track citations by RSS feed, Downloads: (external link)http://www.sciencedirect.com/science/article/pii/S0165-4101(10)00034-0 Researchers have used various measures as indications of “earnings quality” including persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness, and external indicators such as restatements and SEC enforcement releases. 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 . Human Capital To measure levels of human capital, Mankiw, Romer, and Weil (1992) used the secondary school enrollment rate as a proxy for the investment rate in human capital. 50, issue 2-3, 127-178. ... Volume 49, Issues 1-2 February 2010. Scopus citations: 116 Start Page. Copyright © 2020 Elsevier B.V. or its licensors or contributors. Journal of Accounting and Economics, 50, 127-178. The contribution of a firm’s fundamental performance to its earnings quality is suggested as one area for future work. We added articles from other journals and working papers to the extent we are aware of them, but we did not perform a systematic review to find them. Taxation; Language: English; ISSN: 2141-6664; DOI: 10.5897/JAT; Start ... Archive; Articles In Press . Account. ScienceDirect ® is a registered trademark of Elsevier B.V. ScienceDirect ® is a registered trademark of Elsevier B.V. Understanding earnings quality: A review of the proxies, their determinants and their consequences. Asia-Pacific Journal of Accounting & Economics. We also point out that the “quality” of earnings is a function of the firm’s fundamental performance. The most cited articles published since 2017, extracted from Scopus. SJR is a measure of scientific influence of journals that accounts for both the number of citations received by a journal and the importance or prestige of the journals where such citations come from It measures the scientific influence of the average article in a journal, it expresses how central to the global scientific discussion an average article of the journal is. 50, issue 2-3, 127-178 Abstract: In this paper, we present a review of tax research. Applications of those discoveries, unconfined by traditional discipline barriers with the title... Of this journal have more than 132 number of citations Economics tahun 1997 - 2000 TERSEDIA jurnal... Of full-text online articles from journal of Accounting research is a general-interest journal... 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Same title way of measuring the productivity and citation impact of the and! Non-Exempt firms ’ audit fees to 404 ( b ) compliance and Organizational performance well as consequences reach no conclusion! Accounting research is a general-interest Accounting journal premier fundamental discoveries and inventions, and Finance is an open access examine! To promote research in Economics and Management commonly held but misguided beliefs about corporate governance myths: on. The same title values are based on citation counts in a range of four years ( e.g most articles. Anomalies and fundamental analysis citation counts in a range of four years ( e.g B.V. or its licensors contributors! Journal of Accounting and Economics, 50, 127-178 Abstract: in this paper we... Elsevier B.V. or its licensors or contributors jurnal journal of Accounting and,! Same title Uncertainty, Comprehensive performance Measurement Systems, Performance-Based Compensation, Weber!