Citation Impact

Citing Papers

Textual Analysis of Corporate Disclosures: A Survey of the Literature
2011 Standout
Analyst coverage and earnings management
2007 StandoutNobel
Reverse logistics and closed-loop supply chain: A comprehensive review to explore the future
2014 Standout
Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing
2016 Standout
Integrating Managerial and Tax Objectives in Transfer Pricing
2004
Economic Effects of Tightening Accounting Standards to Restrict Earnings Management
2005
A contracting perspective on earnings quality
2005
Off-Balance-Sheet Activities, Earnings Persistence and Stock Prices: Evidence from Operating Leases
2006
Understanding earnings quality: A review of the proxies, their determinants and their consequences
2010 Standout
Earnings Quality Metrics and What They Measure
2011
Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain*
2004 Standout
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
2010 Standout
Expertise in forecasting performance of security analysts
1999
Capital Allocation and Timely Accounting Recognition of Economic Losses
2011
Limited attention, information disclosure, and financial reporting
2003 Standout
Contracting theory and accounting
2001
The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey
2010 Standout
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
2010
Essays on disclosure
2001 Standout
Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach
2017 Standout
Are IFRS-based and US GAAP-based accounting amounts comparable?
2012 Standout
A Model of Two-Tiered Financial Reporting
1996
Capital Market Prices, Management Forecasts, and Earnings Management
2009
The Network Structure Of Social Capital
2000 Standout
A review of archival auditing research
2014 Standout
The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting
2010
Integrated reporting decision usefulness: Mainstream equity market views
2018 Standout
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
2001 Standout
The role of information and financial reporting in corporate governance and debt contracting
2010
Improving the measures of real earnings management
2019 Standout
International Accounting Standards and Accounting Quality
2008 Standout
Accounting Information, Disclosure, and the Cost of Capital
2007 Standout
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
2008 Standout
Management Earnings Forecasts: A Review and Framework
2008
Text as Data
2019 Standout
Textual Analysis in Accounting and Finance: A Survey
2016 Standout
Financial analysts’ forecast revisions and managers’ reporting behavior
2008
Predicting Material Accounting Misstatements*
2011 Standout
Capital markets research in accounting
2001 Standout
The effect of audit adjustments on earnings quality: Evidence from China
2015 Standout
Should Intangibles Be Measured: What Are the Economic Trade‐Offs?
2004
Cost Allocation in Manufacturing–Remanufacturing Operations
2011
How does financial reporting quality relate to investment efficiency?
2009 Standout
Board Independence and CEO Turnover
2008
Financial accounting information and corporate governance
2001 Standout
Imprecision in Accounting Measurement: Can It Be Value Enhancing?
2005
“Cost of Capital” in Residual Income for Performance Evaluation
2002
Measuring Accounting Reporting Complexity with XBRL
2017 Standout
Does Integrated Reporting Matter to the Capital Market?
2017 Standout
The Demand for Accounting Conservatism for Management Control
2001
Are Financial Constraints Priced? Evidence from Textual Analysis
2018
Conservatism in Accounting Part II: Evidence and Research Opportunities
2003 Standout
Do Analysts Gain an Informational Advantage by Visiting Listed Companies?
2017 Standout
The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*
2010 Standout
A review of tax research
2010 Standout
Voluntary disclosure of information when firms are uncertain of investor response
2006
Accrual-based and real earnings management activities around seasoned equity offerings
2010 Standout
Dissecting green returns
2022 Standout
The financial reporting environment: Review of the recent literature
2010 Standout
Looking for Risk in Words: A Narrative Approach to Measuring the Pricing Implications of Finance Constraints
2014
Conservatism in Accounting Part I: Explanations and Implications
2003 Standout
Private Earnings Guidance and Its Implications for Disclosure Regulation
2007

Works of Sunil Dutta being referenced

Coexistence of private and public disclosures
1994
Dynamic Performance Measurement
2007
The Interpretation of Information and Corporate Disclosure Strategies
2002
Information disclosure, firm growth, and the cost of capital
2016
Accrual Accounting for Performance Evaluation
2005
Controlling Investment Decisions: Depreciation- and Capital Charges
2002
The Effect of Earnings Forecasts on Earnings Management
2002
Controlling Investment Decisions: Depreciation- and Capital Charges
2002
Shareholder Litigation and Market Information: Effects of the Endorsement of the Fraud-on-the-Market Doctrine on Market Information
1997
Stock Price, Earnings and Book Value in Managerial Performance Measures
2005
Revenue Recognition in a Multiperiod Agency Setting
2002
Controlling Investment Decisions: Hurdle Rates and Intertemporal Cost Allocation
2000
Cost Allocation for Capital Budgeting Decisions
2007
Negotiated Transfer Pricing and Divisional vs. Firm-Wide Performance Evaluation
1999
Information Disclosure, Firm Growth, and the Cost of Capital
2016
Leading Indicator Variables, Performance Measurement and Long-Term versus Short-Term Contracts
2003
Private and public disclosures and the efficiency of stock prices
1996
Rankless by CCL
2026