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

Basic class information

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
2 4 ECONOMICS//POLITICAL SCIENCE//EDUCATION & EDUCATIONAL RESEARCH 1996300
115 3       BUSINESS, FINANCE//ECONOMICS//JOURNAL OF BANKING & FINANCE 72270
34 2             BUSINESS, FINANCE//ECONOMICS//JOURNAL OF FUTURES MARKETS 33240
90 1                   JOURNAL OF ACCOUNTING & ECONOMICS//JOURNAL OF ACCOUNTING RESEARCH//BUSINESS, FINANCE 4507

Terms with highest relevance score



rank Category termType chi_square shrOfCwithTerm shrOfTermInClass termInClass
1 JOURNAL OF ACCOUNTING & ECONOMICS journal 1713807 11% 52% 476
2 JOURNAL OF ACCOUNTING RESEARCH journal 1594199 12% 43% 531
3 BUSINESS, FINANCE WoSSC 1479987 85% 6% 3842
4 ACCOUNTING REVIEW journal 1421617 13% 34% 595
5 EARNINGS MANAGEMENT authKW 1197653 7% 51% 334
6 REVIEW OF ACCOUNTING STUDIES journal 1073358 6% 61% 250
7 VOLUNTARY DISCLOSURE authKW 562972 3% 64% 125
8 CONTEMPORARY ACCOUNTING RESEARCH journal 551171 5% 35% 228
9 ANALYST FORECASTS authKW 543754 2% 79% 99
10 ACCRUALS authKW 504702 2% 76% 95

Web of Science journal categories



chi_square_rank Category chi_square shrOfCwithTerm shrOfTermInClass termInClass
1 Business, Finance 1479987 85% 6% 3842
2 Economics 19997 23% 0% 1048
3 Business 4583 6% 0% 280
4 Management 4129 7% 0% 316
5 Public Administration 3308 3% 0% 135
6 Operations Research & Management Science 66 1% 0% 61
7 Ethics 58 0% 0% 22
8 International Relations 20 0% 0% 21
9 Hospitality, Leisure, Sport & Tourism 10 0% 0% 10
10 Agricultural Economics & Policy 10 0% 0% 7

Address terms



chi_square_rank term chi_square shrOfCwithTerm shrOfTermInClass termInClass
1 ACCOUNTING 323285 8% 13% 349
2 ACCOUNTANCY 141021 3% 14% 140
3 ACCOUNTING FINANCE 60442 3% 6% 142
4 JM TULL ACCOUNTING 58245 0% 56% 15
5 BUSINESS 34162 11% 1% 478
6 ACCOUNTING AUDITING 32517 0% 29% 16
7 ACCOUNTING EDUC 27964 0% 100% 4
8 LEVENTHAL ACCOUNTING 24595 0% 27% 13
9 STERN BUSINESS ADM 22369 0% 80% 4
10 MANCHESTER ACCOUNTING FINANCE GRP 19443 0% 35% 8

Journals



chi_square_rank term chi_square shrOfCwithTerm shrOfTermInClass termInClass
1 JOURNAL OF ACCOUNTING & ECONOMICS 1713807 11% 52% 476
2 JOURNAL OF ACCOUNTING RESEARCH 1594199 12% 43% 531
3 ACCOUNTING REVIEW 1421617 13% 34% 595
4 REVIEW OF ACCOUNTING STUDIES 1073358 6% 61% 250
5 CONTEMPORARY ACCOUNTING RESEARCH 551171 5% 35% 228
6 JOURNAL OF BUSINESS FINANCE & ACCOUNTING 440900 5% 31% 203
7 ACCOUNTING AND BUSINESS RESEARCH 314710 2% 42% 108
8 ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES 259433 2% 39% 94
9 JOURNAL OF ACCOUNTING AND PUBLIC POLICY 243704 3% 27% 129
10 ACCOUNTING HORIZONS 220002 2% 32% 98

Author Key Words



chi_square_rank term chi_square shrOfCwithTerm shrOfTermInClass termInClass LCSH search Wikipedia search
1 EARNINGS MANAGEMENT 1197653 7% 51% 334 Search EARNINGS+MANAGEMENT Search EARNINGS+MANAGEMENT
2 VOLUNTARY DISCLOSURE 562972 3% 64% 125 Search VOLUNTARY+DISCLOSURE Search VOLUNTARY+DISCLOSURE
3 ANALYST FORECASTS 543754 2% 79% 99 Search ANALYST+FORECASTS Search ANALYST+FORECASTS
4 ACCRUALS 504702 2% 76% 95 Search ACCRUALS Search ACCRUALS
5 IFRS 447403 2% 66% 97 Search IFRS Search IFRS
6 EARNINGS FORECASTS 364882 1% 78% 67 Search EARNINGS+FORECASTS Search EARNINGS+FORECASTS
7 FINANCIAL ANALYSTS 346812 1% 79% 63 Search FINANCIAL+ANALYSTS Search FINANCIAL+ANALYSTS
8 VALUE RELEVANCE 342487 2% 58% 84 Search VALUE+RELEVANCE Search VALUE+RELEVANCE
9 ACCOUNTING CONSERVATISM 306819 1% 83% 53 Search ACCOUNTING+CONSERVATISM Search ACCOUNTING+CONSERVATISM
10 CAPITAL MARKETS 292655 2% 45% 94 Search CAPITAL+MARKETS Search CAPITAL+MARKETS

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.

Classes with closest relation at Level 1



rank cluster_id2 link
1 21913 TAX AVOIDANCE//BOOK TAX DIFFERENCES//EFFECTIVE TAX RATE
2 38767 ORDINAL CERTAINTY EQUIVALENT PREFERENCES//ANOMALOUS MARKET REACTION//AREA MIS POM
3 1604 AUDITING-A JOURNAL OF PRACTICE & THEORY//AUDIT FEES//AUDIT QUALITY
4 22603 CROSS LISTING//BONDING HYPOTHESIS//INTERNATIONAL CROSS LISTING
5 2403 BUSINESS, FINANCE//VALUE PREMIUM//ASSET PRICING
6 24578 DEFINED BENEFIT PLANS//JOURNAL OF PENSION ECONOMICS & FINANCE//PENSION ACCOUNTING
7 5076 EXECUTIVE COMPENSATION//STOCK OPTIONS//CEO COMPENSATION
8 18691 INSIDER TRADING//SECURITIES REGULATION LAW JOURNAL//DIRECTORS DEALINGS
9 261 CORPORATE GOVERNANCE//CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW//OWNERSHIP STRUCTURE
10 20771 MARKETING FINANCE INTERFACE//CHIEF MARKETING OFFICER//FINANCIAL MARKET PERFORMANCE

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