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Economics, Econometrics and Finance
Discretionary Accruals
100%
Investors
83%
Accounting Standards
80%
Earnings Announcement
69%
Ownership
66%
Share Repurchase
66%
Audit Fees
66%
Accounting Policy
66%
Stock Option
56%
Specific Industry
38%
Fixed Effects
38%
Taxation
33%
Management
33%
Option Value
33%
Audit Firm Tenure
33%
Cost of Equity
33%
Cost of Debt
33%
Climate Risks
33%
Information Value
33%
Fair Value Accounting
33%
Cash Flow
33%
Financial Crisis
33%
Bank Performance
33%
Credit
33%
Corporate Green Innovation
33%
Green Innovation
33%
Black-Scholes Model
27%
Corporate Disclosure
26%
Stock Price
26%
Capital Expenditure
22%
Cost of Capital
16%
Tax Rate
16%
Performance Measure ψ
16%
Finance
16%
Capital Market Returns
12%
Research Expenditure
11%
Knowledge Management
11%
Value Reporting
11%
Investor Preference
11%
Positive Externality
11%
Tax Credit
8%
Executive Compensation
6%
Institutional Investor
6%
Financial Statement
5%
Social Sciences
Investors
100%
Audit Quality
66%
Stock Price
41%
Tax Legislation
33%
Research and Development
33%
Accounting Policy
33%
Economic Research
33%
Interorganizational Relationship
33%
Knowledge Management
33%
Cost of Capital
33%
Credit
33%
Research Framework
33%
Theoretical Research
33%
Archival Research
33%
Fixed Effects Model
33%
Earnings Announcement
25%
forecasting accuracy
16%
Finance
16%
Tax Law
8%
Tax Credit
8%
Unintended Consequence
8%
