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ESI Special Topics, January
2007 Citing URL: http://www.esi-topics.com/fmf/maps/january2007-map.html
This Research Front on EARNINGS QUALITY IN FIRMS
from the field of Economics & Business was selected for mapping from the list of Fast Moving Fronts
for January 2007. The map is a diagrammatic
representation of the 19 core papers comprising the front. Each
circle represents a highly cited paper whose bibliographic
information is displayed when the user clicks on the circle. The
lines between circles represent the strongest co-citation links
for each paper (that is, indicating that the papers are frequently cited
together). Papers close to each other on the map are generally
more highly co-cited. The most recent paper(s)
are indicated in red.
Core Papers
Label: Ball-2000 Title: The effect of international institutional factors on properties of accounting earnings Journal: J ACCOUNT ECON, 29 (1): 1-51 FEB 2000 Citations: 79 Authors: Ball, R;Kothari, SP;Robin, A Addresses:
MIT, Alfred P Sloan Sch Management, 77 Massachusetts Ave, Cambridge, MA 02142 USA
MIT, Alfred P Sloan Sch Management, Cambridge, MA 02142 USA
Univ Chicago, Grad Sch Business, Chicago, IL 60637 USA
Rochester Inst Technol, Coll Business, Rochester, NY 14623 USA
Label: Hribar-2002 Title: Errors in estimating accruals: Implications for empirical research Journal: J ACCOUNT RES, 40 (1): 105-134 MAR 2002 Citations: 63 Authors: Hribar, P;Collins, DW Addresses:
Cornell Univ, Ithaca, NY 14853 USA
Cornell Univ, Ithaca, NY 14853 USA
Univ Iowa, Iowa City, IA 52242 USA
Label: Gebhardt-2001 Title: Toward an implied cost of capital Journal: J ACCOUNT RES, 39 (1): 135-176 JUN 2001 Citations: 47 Authors: Gebhardt, WR;Lee, CMC;Swaminathan, B Addresses:
Cornell Univ, Johnson Grad Sch Management, Ithaca, NY 14853 USA
Cornell Univ, Johnson Grad Sch Management, Ithaca, NY 14853 USA
Label: Xie-2001 Title: The mispricing of abnormal accruals Journal: ACCOUNT REV, 76 (3): 357-373 JUL 2001 Citations: 46 Authors: Xie, H Addresses:
Univ Illinois, Urbana, IL 61801 USA
Univ Illinois, Urbana, IL 61801 USA
Label: Healy-2001 Title: Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature Journal: J ACCOUNT ECON, 31 (1-3): 405-440 SEP 2001 Citations: 45 Authors: Healy, PM;Palepu, KG Addresses:
Harvard Univ, Grad Sch Business, Boston, MA 02446 USA
Harvard Univ, Grad Sch Business, Boston, MA 02446 USA
Label: Leuz-2000 Title: The economic consequences of increased disclosure Journal: J ACCOUNT RES, 38: 91-124 Suppl. S 2000 Citations: 42 Authors: Leuz, C;Verrecchia, RE Addresses:
Univ Penn, Philadelphia, PA 19104 USA
Univ Penn, Philadelphia, PA 19104 USA
Label: Claus-2001 Title: Equity premia as low as three percent? Evidence from analysts' earnings forecasts for domestic and international stock markets Journal: J FINAN, 56 (5): 1629-1666 OCT 2001 Citations: 38 Authors: Claus, J;Thomas, J Addresses:
Columbia Univ, Sch Business, New York, NY 10027 USA
Label: Leuz-2003 Title: Earnings management and investor protection: an international comparison Journal: J FINAN ECON, 69 (3): 505-527 SEP 2003 Citations: 32 Authors: Leuz, C;Nanda, D;Wysocki, PD Addresses:
Univ Penn, Wharton Sch, Philadelphia, PA 19104 USA
Univ Penn, Wharton Sch, Philadelphia, PA 19104 USA
Duke Univ, Fuqua Sch Business, Durham, NC 27708 USA
MIT, Alfred P Sloan Sch Management, Cambridge, MA 02142 USA
Label: Dechow-2002 Title: The quality of accruals and earnings: The role of accrual estimation errors Journal: ACCOUNT REV, 77: 35-59 Suppl. S 2002 Citations: 20 Authors: Dechow, PM;Dichev, ID Addresses:
Univ Michigan, Ann Arbor, MI 48109 USA
Univ Michigan, Ann Arbor, MI 48109 USA
Label: Kothari-2005 Title: Performance matched discretionary accrual measures Journal: J ACCOUNT ECON, 39 (1): 163-197 FEB 2005 Citations: 15 Authors: Kothari, SP;Leone, AJ;Wasley, CE Addresses:
MIT, Sloan Sch Management, Cambridge, MA 02142 USA
MIT, Sloan Sch Management, Cambridge, MA 02142 USA
Univ Rochester, William E Simon Grad Sch Business Adm, Rochester, NY 14627 USA
Label: Easton-2004 Title: PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital Journal: ACCOUNT REV, 79 (1): 73-95 JAN 2004 Citations: 12 Authors: Easton, PD Addresses:
Univ Notre Dame, Notre Dame, IN 46556 USA
Univ Notre Dame, Notre Dame, IN 46556 USA
Univ Melbourne, Parkville, Vic 3052, Australia
Label: Francis-2004 Title: Costs of equity and earnings attributes Journal: ACCOUNT REV, 79 (4): 967-1010 OCT 2004 Citations: 12 Authors: Francis, J;LaFond, R;Olsson, PM;Schipper, K Addresses:
Duke Univ, Durham, NC 27706 USA
Duke Univ, Durham, NC 27706 USA
Univ Wisconsin, Madison, WI 53706 USA
Label: Easley-2004 Title: Information and the cost of capital Journal: J FINAN, 59 (4): 1553-1583 AUG 2004 Citations: 11 Authors: Easley, D;O'Hara, M Addresses:
Cornell Univ, Ithaca, NY 14853 USA
Cornell Univ, Ithaca, NY 14853 USA
Label: Botosan-2005 Title: Assessing alternative proxies for the expected risk premium Journal: ACCOUNT REV, 80 (1): 21-53 JAN 2005 Citations: 7 Authors: Botosan, CA;Plumlee, MA Addresses:
Univ Utah, Salt Lake City, UT 84112 USA
Univ Utah, Salt Lake City, UT 84112 USA
Label: Ball-2005 Title: Earnings quality in UK private firms: comparative loss recognition timeliness Journal: J ACCOUNT ECON, 39 (1): 83-128 FEB 2005 Citations: 5 Authors: Ball, R;Shivakumar, L Addresses:
Univ Chicago, Grad Sch Business, 1101 E 58th St, Chicago, IL 60637 USA
Univ Chicago, Grad Sch Business, Chicago, IL 60637 USA
London Business Sch, London NW1 4SA, England
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