Class information for:
Level 1: JOURNAL OF ACCOUNTING & ECONOMICS//JOURNAL OF ACCOUNTING RESEARCH//BUSINESS, FINANCE

Basic class information
Class id #P Avg. number of
references		 Database coverage
of references
87 4511 44.0 52%


Bar chart of Publication_year

Last years might be incomplete

Hierarchy of classes
The table includes all classes above and classes immediately below the current class.


Cluster id Level Cluster label #P
1 4 ECONOMICS//EDUCATION & EDUCATIONAL RESEARCH//PSYCHOL 3876184
17 3       BUSINESS//BUSINESS, FINANCE//MANAGEMENT 121089
40 2             BUSINESS, FINANCE//CORPORATE GOVERNANCE//JOURNAL OF BANKING & FINANCE 31296
87 1                   JOURNAL OF ACCOUNTING & ECONOMICS//JOURNAL OF ACCOUNTING RESEARCH//BUSINESS, FINANCE 4511

Terms with highest relevance score


rank Term termType Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with term
in class
1 JOURNAL OF ACCOUNTING & ECONOMICS journal 1795533 11% 54% 489
2 JOURNAL OF ACCOUNTING RESEARCH journal 1576333 12% 44% 531
3 BUSINESS, FINANCE WoSSC 1520268 86% 6% 3881
4 ACCOUNTING REVIEW journal 1469529 14% 36% 609
5 EARNINGS MANAGEMENT authKW 1363085 8% 57% 352
6 REVIEW OF ACCOUNTING STUDIES journal 1059046 5% 65% 240
7 ANALYST FORECASTS authKW 532684 2% 80% 98
8 CONTEMPORARY ACCOUNTING RESEARCH journal 510020 5% 35% 215
9 ACCRUALS authKW 496493 2% 77% 95
10 IFRS authKW 484963 2% 73% 98

Web of Science journal categories


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with term
in class
1 Business, Finance 1520268 86% 6% 3881
2 Economics 21523 24% 0% 1084
3 Business 4335 6% 0% 270
4 Management 3498 6% 0% 291
5 Public Administration 3471 3% 0% 138
6 Ethics 107 1% 0% 28
7 Operations Research & Management Science 50 1% 0% 56
8 Hospitality, Leisure, Sport & Tourism 19 0% 0% 12
9 Agricultural Economics & Policy 10 0% 0% 7
10 International Relations 6 0% 0% 15

Address terms


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 ACCOUNTING 323440 7% 14% 338
2 ACCOUNTANCY 136200 3% 15% 135
3 JM TULL ACCOUNTING 66619 0% 62% 16
4 ACCOUNTING FINANCE 58710 3% 6% 137
5 ACCOUNTING AUDITING 35334 0% 33% 16
6 BUSINESS 34927 11% 1% 474
7 ACCOUNTING EDUC 27069 0% 100% 4
8 LEVENTHAL ACCOUNTING 24314 0% 28% 13
9 FISHER ACCOUNTING 22544 0% 33% 10
10 STAN ROSS ACCOUNTANCY 19497 0% 41% 7

Journals


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 JOURNAL OF ACCOUNTING & ECONOMICS 1795533 11% 54% 489
2 JOURNAL OF ACCOUNTING RESEARCH 1576333 12% 44% 531
3 ACCOUNTING REVIEW 1469529 14% 36% 609
4 REVIEW OF ACCOUNTING STUDIES 1059046 5% 65% 240
5 CONTEMPORARY ACCOUNTING RESEARCH 510020 5% 35% 215
6 JOURNAL OF BUSINESS FINANCE & ACCOUNTING 429021 4% 32% 198
7 ACCOUNTING AND BUSINESS RESEARCH 332116 2% 45% 109
8 JOURNAL OF ACCOUNTING AND PUBLIC POLICY 255031 3% 29% 132
9 AUSTRALIAN ACCOUNTING REVIEW 254281 2% 38% 100
10 ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES 247852 2% 40% 91

Author Key Words


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class		 LCSH search Wikipedia search
1 EARNINGS MANAGEMENT 1363085 8% 57% 352 Search EARNINGS+MANAGEMENT Search EARNINGS+MANAGEMENT
2 ANALYST FORECASTS 532684 2% 80% 98 Search ANALYST+FORECASTS Search ANALYST+FORECASTS
3 ACCRUALS 496493 2% 77% 95 Search ACCRUALS Search ACCRUALS
4 IFRS 484963 2% 73% 98 Search IFRS Search IFRS
5 VOLUNTARY DISCLOSURE 482656 3% 63% 113 Search VOLUNTARY+DISCLOSURE Search VOLUNTARY+DISCLOSURE
6 VALUE RELEVANCE 376256 2% 65% 86 Search VALUE+RELEVANCE Search VALUE+RELEVANCE
7 EARNINGS FORECASTS 346769 1% 78% 66 Search EARNINGS+FORECASTS Search EARNINGS+FORECASTS
8 FINANCIAL ANALYSTS 312304 1% 77% 60 Search FINANCIAL+ANALYSTS Search FINANCIAL+ANALYSTS
9 CAPITAL MARKETS 304124 2% 47% 96 Search CAPITAL+MARKETS Search CAPITAL+MARKETS
10 EARNINGS QUALITY 278560 2% 56% 74 Search EARNINGS+QUALITY Search EARNINGS+QUALITY

Core articles
The table includes core articles in the class. The following variables is taken into account for the relevance score of an article in a cluster c:
(1) Number of references referring to publications in the class.
(2) Share of total number of active references referring to publications in the class.
(3) Age of the article. New articles get higher score than old articles.
(4) Citation rate, normalized to year.


Rank Reference # ref. in
cl.		 Shr. of ref. in
cl.		 Citations
1 BEYER, A , COHEN, DA , LYS, TZ , WALTHER, BR , (2010) THE FINANCIAL REPORTING ENVIRONMENT: REVIEW OF THE RECENT LITERATURE.JOURNAL OF ACCOUNTING & ECONOMICS. VOL. 50. ISSUE 2-3. P. 296 -343 247 83% 192
2 DECHOW, P , GE, WL , SCHRAND, C , (2010) UNDERSTANDING EARNINGS QUALITY: A REVIEW OF THE PROXIES, THEIR DETERMINANTS AND THEIR CONSEQUENCES.JOURNAL OF ACCOUNTING & ECONOMICS. VOL. 50. ISSUE 2-3. P. 344-401 249 68% 280
3 LEUZ, C , WYSOCKI, PD , (2016) THE ECONOMICS OF DISCLOSURE AND FINANCIAL REPORTING REGULATION: EVIDENCE AND SUGGESTIONS FOR FUTURE RESEARCH.JOURNAL OF ACCOUNTING RESEARCH. VOL. 54. ISSUE 2. P. 525 -622 183 57% 6
4 RAMNATH, S , ROCK, S , SHANE, P , (2008) THE FINANCIAL ANALYST FORECASTING LITERATURE: A TAXONOMY WITH SUGGESTIONS FOR FURTHER RESEARCH.INTERNATIONAL JOURNAL OF FORECASTING. VOL. 24. ISSUE 1. P. 34-75 165 81% 98
5 DE GEORGE, ET , LI, X , SHIVAKUMAR, L , (2016) A REVIEW OF THE IFRS ADOPTION LITERATURE.REVIEW OF ACCOUNTING STUDIES. VOL. 21. ISSUE 3. P. 898 -1004 133 82% 1
6 KOTHARI, SP , (2001) CAPITAL MARKETS RESEARCH IN ACCOUNTING.JOURNAL OF ACCOUNTING & ECONOMICS. VOL. 31. ISSUE 1-3. P. 105 -231 180 61% 395
7 KOTHARI, SP , SO, E , VERDI, R , (2016) ANALYSTS' FORECASTS AND ASSET PRICING: A SURVEY.ANNUAL REVIEW OF FINANCIAL ECONOMICS, VOL 8. VOL. 8. ISSUE . P. 197 -219 114 81% 0
8 MORA, A , WALKER, M , (2015) THE IMPLICATIONS OF RESEARCH ON ACCOUNTING CONSERVATISM FOR ACCOUNTING STANDARD SETTING.ACCOUNTING AND BUSINESS RESEARCH. VOL. 45. ISSUE 5. P. 620 -650 76 99% 4
9 GORDON, EA , BISCHOF, J , DASKE, H , MUNTER, P , SAKA, C , SMITH, KJ , VENTER, ER , (2015) THE IASB'S DISCUSSION PAPER ON THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: A COMMENTARY AND RESEARCH REVIEW.JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING. VOL. 26. ISSUE 1. P. 72 -110 77 97% 0
10 DICHEV, ID , GRAHAM, JR , HARVEY, CR , RAJGOPAL, S , (2013) EARNINGS QUALITY: EVIDENCE FROM THE FIELD.JOURNAL OF ACCOUNTING & ECONOMICS. VOL. 56. ISSUE 2-3. P. 1 -33 65 82% 58

Classes with closest relation at Level 1


Rank Class id link
1 21853 BOOK TAX DIFFERENCES//TAX AVOIDANCE//TAX AGGRESSIVENESS
2 1699 AUDITING-A JOURNAL OF PRACTICE & THEORY//AUDIT FEES//AUDIT QUALITY
3 11972 EXECUTIVE COMPENSATION//STOCK OPTIONS//EXECUTIVE STOCK OPTIONS
4 1832 BUSINESS, FINANCE//ASSET PRICING//VALUE PREMIUM
5 25671 SHORT SELLING//SHORT SALE CONSTRAINTS//SHORT INTEREST
6 23441 MARKETING FINANCE INTERFACE//CORPORATE NAME CHANGE//CHIEF MARKETING OFFICER
7 18688 INSIDER TRADING//SECURITIES REGULATION LAW JOURNAL//DIRECTORS DEALINGS
8 189 CORPORATE GOVERNANCE//CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW//BOARD OF DIRECTORS
9 9987 PAYOUT POLICY//SHARE REPURCHASES//DIVIDENDS
10 13500 CROSS LISTING//HOME BIAS//INTERNATIONAL CROSS LISTING

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