Review of Accounting Studies

Papers
(The H4-Index of Review of Accounting Studies is 29. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-05-01 to 2025-05-01.)
ArticleCitations
Innovation incentives and competition for corporate resources789
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets235
Can short sellers constrain aggressive non-GAAP reporting?226
Creditor control rights and executive bonus plans198
Firm innovation and covenant tightness146
Climate-risk materiality and firm risk111
Social media analysts and sell-side analyst research102
Why did the Big Four get so large? Evidence from Australia90
Uncertainty about managerial horizon and voluntary disclosure89
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities82
Did FIN 48 improve the mapping between tax expense and future cash taxes?82
Negotiation and executive gender pay gaps in nonprofit organizations69
The productivity effect of digital financial reporting65
Actions speak louder than words: environmental law enforcement and audit fees53
Correction to: Earnings announcement return extrapolation48
Which multiples matter in M &A? An overview45
Geographic connections to China and insider trading at the start of the COVID-19 pandemic44
Voluntary disclosures and monetary policy: evidence from quantitative easing42
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment40
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence39
All losses are not alike: Real versus accounting-driven reported losses38
Crypto-influencers37
How do most low ETR firms avoid paying taxes?37
Strategic syndication: is bad news shared in loan syndicates?35
Something in the air: does air pollution affect fund managers’ carbon divestment?34
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment34
Voluntary disclosures by activist investors: the role of activist expectations*32
Risk information, investor learning, and informational feedback30
The explanatory power of explanatory variables29
Does automation improve financial reporting? Evidence from internal controls29
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