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Contemporary Accounting Research is a peer-reviewed journal published by Wiley, covering Auditing, Earnings Management, Governance, Corporate Finance and Governance, Financial Reporting and Valuation Research.
| Publisher | Wiley |
|---|---|
| Reference style | Author–year (Chicago) Author–year — (Smith, 2023) in the text Smith, Ada, Ben Jones, and Cara Lee. 2023. "A Representative Article Title." Contemporary Accounting Research 12 (3): 45–58.
Formats any DOI in Contemporary Accounting Research style. No sign-up. |
| Publishes research in | Auditing, Earnings Management, Governance Corporate Finance and Governance Financial Reporting and Valuation Research Financial Markets and Investment Strategies Accounting and Organizational Management |
| ISSN | 0823-9150 |
| Citation impact (2-yr) | 3.74 |
| h-index | 183 |
| i10-index | 1,456 |
| Total citations | 159,366 |
| Article processing charge | $3,090 |
| Top institutions publishing here | University of Illinois Urbana-Champaign |
| Journal website | onlinelibrary.wiley.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Citations each year’s papers have accumulated so far — the most recent years are still building up.
Abstract. The paper develops and analyzes a model of a firm's market value as it relates to contemporaneous and future earnings, book values, and dividends. Two owners' equity accounting constructs provide the underpinnings of the model: the clean surplus relation applies, and dividends reduce current book value but do not affect current earnings. The model…
Abstract. This study investigates firms subject to accounting enforcement actions by the Securities and Exchange Commission for alleged violations of Generally Accepted Accounting Principles. We investigate: (i) the extent to which the alleged earnings manipulations can be explained by extant earnings management hypotheses; (ii) the relation between earnings manipulations and weaknesses in firms' internal governance…
Abstract This study examines the relation between audit quality and earnings management. Consistent with prior research, we treat audit quality as a dichotomous variable and assume that Big Six auditors are of higher quality than non‐Big Six auditors. Earnings management is captured by discretionary accruals that are estimated using a cross‐sectional version of the Jones…
Abstract. This paper models the relation between a firm's market value and accounting data concerning operating and financial activities. Book value equals market value for financial activities, but they can differ for operating activities. Market value is assumed to equal the net present value of expected future dividends, and is shown, under clean surplus accounting…
Abstract This paper investigates whether firms benefit from expanded voluntary disclosure by examining changes in capital market factors associated with increases in analyst disclosure ratings for 97 firms. The disclosure rating increases are accompanied by increases in sample firms' stock returns, institutional ownership, analyst following, and stock liquidity. These findings persist after controlling for contemporaneous…
