Class information for:
Level 1: JOURNAL OF ACCOUNTING & ECONOMICS//JOURNAL OF ACCOUNTING RESEARCH//ACCOUNTING REVIEW

Basic class information
ID Publications Average number
of references		 Avg. shr. active
ref. in WoS
139 4092 42.5 50%


Bar chart of Publication_year

Last years might be incomplete

Classes in level above (level 2)


ID, lev.
above		 Publications Label for level above
38 32239 BUSINESS, FINANCE//JOURNAL OF FINANCE//JOURNAL OF FINANCIAL ECONOMICS

Terms with highest relevance score


Rank Term Type of term Relevance score
(tfidf)		 Class's shr.
of term's tot.
occurrences		 Shr. of publ.
in class containing
term		 Num. of
publ. in
class
1 JOURNAL OF ACCOUNTING & ECONOMICS Journal 360 54% 11% 460
2 JOURNAL OF ACCOUNTING RESEARCH Journal 295 44% 13% 513
3 ACCOUNTING REVIEW Journal 264 37% 14% 580
4 REVIEW OF ACCOUNTING STUDIES Journal 240 67% 5% 217
5 EARNINGS MANAGEMENT Author keyword 197 47% 8% 314
6 ACCRUALS Author keyword 106 72% 2% 83
7 ANALYST FORECASTS Author keyword 101 78% 2% 67
8 EARNINGS FORECASTS Author keyword 97 78% 2% 64
9 CONTEMPORARY ACCOUNTING RESEARCH Journal 95 38% 5% 202
10 ANALYSTS FORECASTS Author keyword 91 85% 1% 47

Web of Science journal categories

Author Key Words


Rank Web of Science journal category Relevance score
(tfidf)		 Class's shr.
of term's tot.
occurrences		 Shr. of publ.
in class containing
term		 Num. of
publ. in
class		 LCSH search Wikipedia search
1 EARNINGS MANAGEMENT 197 47% 8% 314 Search EARNINGS+MANAGEMENT Search EARNINGS+MANAGEMENT
2 ACCRUALS 106 72% 2% 83 Search ACCRUALS Search ACCRUALS
3 ANALYST FORECASTS 101 78% 2% 67 Search ANALYST+FORECASTS Search ANALYST+FORECASTS
4 EARNINGS FORECASTS 97 78% 2% 64 Search EARNINGS+FORECASTS Search EARNINGS+FORECASTS
5 ANALYSTS FORECASTS 91 85% 1% 47 Search ANALYSTS+FORECASTS Search ANALYSTS+FORECASTS
6 VOLUNTARY DISCLOSURE 79 55% 2% 100 Search VOLUNTARY+DISCLOSURE Search VOLUNTARY+DISCLOSURE
7 FINANCIAL ANALYSTS 75 74% 1% 56 Search FINANCIAL+ANALYSTS Search FINANCIAL+ANALYSTS
8 STOCK RECOMMENDATIONS 69 91% 1% 29 Search STOCK+RECOMMENDATIONS Search STOCK+RECOMMENDATIONS
9 VALUE RELEVANCE 68 56% 2% 84 Search VALUE+RELEVANCE Search VALUE+RELEVANCE
10 MANAGEMENT FORECASTS 59 84% 1% 32 Search MANAGEMENT+FORECASTS Search MANAGEMENT+FORECASTS

Key Words Plus


Rank Web of Science journal category Relevance score
(tfidf)		 Class's shr.
of term's tot.
occurrences		 Shr. of publ.
in class containing
term		 Num. of
publ. in
class
1 EARNINGS FORECASTS 282 71% 5% 225
2 SECURITY ANALYSTS 243 79% 4% 155
3 DISCRETIONARY DISCLOSURE 233 84% 3% 125
4 ACCRUALS 224 56% 7% 272
5 CASH FLOWS 199 65% 5% 190
6 FUTURE EARNINGS 175 66% 4% 163
7 ACCOUNTING EARNINGS 169 71% 3% 136
8 VALUE RELEVANCE 168 59% 5% 187
9 ASYMMETRIC TIMELINESS 145 84% 2% 79
10 EARNINGS MANAGEMENT 134 31% 9% 359

Journals


Rank Web of Science journal category Relevance score
(tfidf)		 Class's shr.
of term's tot.
occurrences		 Shr. of publ.
in class containing
term		 Num. of
publ. in
class
1 JOURNAL OF ACCOUNTING & ECONOMICS 360 54% 11% 460
2 JOURNAL OF ACCOUNTING RESEARCH 295 44% 13% 513
3 ACCOUNTING REVIEW 264 37% 14% 580
4 REVIEW OF ACCOUNTING STUDIES 240 67% 5% 217
5 CONTEMPORARY ACCOUNTING RESEARCH 95 38% 5% 202
6 JOURNAL OF BUSINESS FINANCE & ACCOUNTING 74 33% 4% 184
7 ACCOUNTING AND BUSINESS RESEARCH 61 48% 2% 93
8 JOURNAL OF ACCOUNTING AND PUBLIC POLICY 42 29% 3% 123
9 EUROPEAN ACCOUNTING REVIEW 41 36% 2% 91
10 ACCOUNTING HORIZONS 36 35% 2% 84

Reviews


Title Publ. year Cit. Active references % act. ref.
to same field
Segment Disclosure and Cost of Capital 2015 2 79 72%
A review of accounting research in the Asia Pacific region 2015 2 170 52%
The economic implications of corporate financial reporting 2005 577 69 68%
The financial analyst forecasting literature: A taxonomy with suggestions for further research 2008 74 203 84%
Challenges and opportunities in disclosure research-A discussion of 'the financial reporting environment: Review of the recent literature' 2011 18 43 74%
Management Earnings Forecasts: A Review and Framework 2008 38 72 93%
IFRS adoption and accounting quality: A review 2007 47 38 82%
The Impact of Better Corporate Social Responsibility Disclosure on the Cost of Equity Capital 2012 10 55 49%
The Impact of Segment Reporting Under the IFRS 8 and SFAS 131 Management Approach: A Research Review 2013 1 17 100%
A Review of Academic Research on the Reporting of Cash Flows from Operations 2013 1 22 91%

Address terms


Rank Address term Relevance score
(tfidf)		 Class's shr.
of term's tot.
occurrences		 Shr. of publ.
in class containing
term		 Num. of
publ. in
class
1 ACCOUNTING 45 15% 6.9% 283
2 ACCOUNTANCY 18 15% 2.8% 116
3 JM TULL ACCOUNTING 15 67% 0.3% 14
4 STERN BUSINESS ADM 6 80% 0.1% 4
5 LEVENTHAL ACCOUNTING 5 30% 0.3% 13
6 ACCOUNTING AUDITING 5 32% 0.3% 12
7 CHAIR ACCOUNTING AUDITING 4 75% 0.1% 3
8 ISENBERG BUSINESS 4 75% 0.1% 3
9 JOHN T STEED ACCOUNTING 4 75% 0.1% 3
10 ACCOUNTING DISCIPLINE GRP 4 56% 0.1% 5

Related classes at same level (level 1)


Rank Relatedness score Related classes
1 0.0000173223 ACCOUNTING STANDARD SETTING//CONCRETE UNIVERSAL//LIFO
2 0.0000144509 CROSS LISTING//CROSS LISTINGS//STOCK PRICE SYNCHRONICITY
3 0.0000139724 INSIDER TRADING//INSIDER TRADES//DIRECTORS DEALINGS
4 0.0000137319 AUDITING-A JOURNAL OF PRACTICE & THEORY//AUDIT FEES//AUDIT QUALITY
5 0.0000088595 CORPORATE GOVERNANCE//EXECUTIVE COMPENSATION//CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW
6 0.0000084065 VALUE PREMIUM//JOURNAL OF PORTFOLIO MANAGEMENT//CROSS SECTION OF STOCK RETURNS
7 0.0000079949 PAYOUT POLICY//SHARE REPURCHASES//DIVIDENDS
8 0.0000072911 MARKETING FINANCE INTERFACE//ADVERTISING SPENDING//CHIEF MARKETING OFFICER
9 0.0000071956 ENVIRONMENTAL DISCLOSURE//SUSTAINABILITY REPORTING//GLOBAL REPORTING INITIATIVE
10 0.0000071676 UNDERPRICING//INITIAL PUBLIC OFFERINGS//IPO