Accounting Publications

Publications in Accounting

Explore the most influential research papers and scholarly works that have shaped Accounting. Use the concept filter below to focus on a specific sub-area of research.

Accounting

87.8K

Publications

6.4M

Citations

Showing yearly statistics from 2000-2026.

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	Year	Citations
The Pricing of Options and Corporate Liabilities Fischer Black, Myron S. Scholes Journal of Political Economy Option PricingLiability (Financial Accounting)Asset PricingCorporate TaxCorporate Liabilities	1973	29.1K
On Persistence in Mutual Fund Performance Mark M. Carhart The Journal of Finance Asset AllocationPortfolio ManagementEquity PortfoliosAsset PricingCorporate Risk Management	1997	16.7K
The Cross‐Section of Expected Stock Returns Eugene F. Fama, Kenneth R. French The Journal of Finance Empirical FinanceFinancial EconomicsAsset PricingStock PricesMarket β	1992	15K
Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency Narasimhan Jegadeesh, Sheridan Titman The Journal of Finance Empirical FinanceAsset PricingManagementEconomic AnalysisStock Market Efficiency	1993	11.3K
Agency Problems and the Theory of the Firm Eugene F. Fama Journal of Political Economy Agency ProblemsOwnership StructureFirm PerformanceCorporate StrategyAgent Theory	1980	10.5K
Conditional Heteroskedasticity in Asset Returns: A New Approach Daniel B. Nelson Econometrica Empirical FinanceVolatility InnovationsVolatility ModelingEconomicsFinancial Economics	1991	10.3K
Earnings Management During Import Relief Investigations Jennifer Jones Journal of Accounting Research Import ReliefEarnings ManagementAccountingAccounting PolicyAccounting Practice	1991	8.4K
Moral Hazard and Observability Bengt Holmström The Bell Journal of Economics Ethical DilemmaGame TheoryMoral HazardPrincipal-agent Relationship SubjectMarket Design	1979	8.4K
Financial Intermediation and Delegated Monitoring Douglas W. Diamond The Review of Economic Studies FintechMedicineAccountingExternal DebtFinancial Intermediation	1984	8.4K
Weighted kappa: Nominal scale agreement provision for scaled disagreement or partial credit. Jacob Cohen Psychological Bulletin Scaled DisagreementEngineeringGeneralizability TheoryPsychometricsSemantics	1968	8.3K
Corporate Social and Financial Performance: A Meta-Analysis Marc Orlitzky, Frank L. Schmidt, Sara L. Rynes Organization Studies Environmental PerformanceFirm PerformanceLawSocial AccountingSustainability Accounting	2003	7.4K
Does the Stock Market Overreact? Werner F. M. De Bondt, Richard H. Thaler The Journal of Finance Empirical FinanceBehavioral Decision MakingDramatic News EventsMarket MicrostructureCognitive Biases	1985	7.1K

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