Carla Hayn

8.1k citations
27 papers · 6.0k indexed · 3 hit papers · h-index 18
Topics
Auditing, Earnings Management, Governance (24 papers)Financial Reporting and Valuation Research (15 papers)Financial Markets and Investment Strategies (15 papers)

In The Last Decade

Carla Hayn

26 papers receiving 5.5k citations

Hit Papers

The information content of losses199520262005201519952002200050010001.5k

Peers

Carla Hayn
Comparison fields: 5 of 49
  • Accounting 5.7k
  • Strategy and Management 3.1k
  • Finance 2.5k
  • Economics and Econometrics 535
  • Management Information Systems 330
Replace David Burgstahler with:
David Burgstahler United States
Anwer S. Ahmed United States
Gary C. Biddle United States
Dan Givoly United States
Per Olsson United States
Paul Hribar United States
Joanna S. Wu United States
Joseph Weber United States
James Jiambalvo United States
David Aboody United States
Carla Hayn relative to David Burgstahler United States David Burgstahler's profile →
Citations per field
00.5×1.5×
David Burgstahler · 1×
Citations per year

Countries citing papers authored by Carla Hayn

Since Specialization
Citations

This map shows the geographic impact of Carla Hayn's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Carla Hayn with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Carla Hayn more than expected).

Fields of papers citing papers by Carla Hayn

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Carla Hayn. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Carla Hayn. The network helps show where Carla Hayn may publish in the future.

Co-authorship network of co-authors of Carla Hayn

This figure shows the co-authorship network connecting the top 25 collaborators of Carla Hayn. A scholar is included among the top collaborators of Carla Hayn based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Carla Hayn. Carla Hayn is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
#WorkIndexed citations
1 53
2 1
3 7
4 51
5 119
6 24
7 46
8 90
9
Rising Conservatism: Implications for Financial Analysis
3
10
The rewards to meeting or beating earnings expectationsbreakdown →
1213
11 60
12
The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?
123
13 74
14
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?breakdown →
1060
15
The Quality and Information Content of Segment Reporting
1
16
The information content of lossesbreakdown →
1932
17 182
18 22
19
The Role of Tax Attributes in Corporate Acquisitions.
0
20 4

About Carla Hayn

Carla Hayn is a scholar working on Accounting, Finance and Strategy and Management, having authored 27 papers that have together received 6.0k indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (24 papers), Financial Reporting and Valuation Research (15 papers) and Financial Markets and Investment Strategies (15 papers). The work is most often cited by research in Accounting (5.7k citations), Finance (2.5k citations) and Strategy and Management (3.1k citations). Carla Hayn has collaborated with scholars based in United States, Slovenia and Israel. Frequent co-authors include Dan Givoly, Eli Bartov, Reuven Lehavy, Aharon R. Ofer, Oded Sarig, Sharon P. Katz, Julia D’Souza, Patricia J. Hughes, Ben Lourie and Victor L. Bernard. Their work appears in journals such as Journal of Financial Economics, Review of Financial Studies and Journal of Accounting and Economics.

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

Explore authors with similar magnitude of impact

Rankless by CCL
2026