Perspectiva de la investigación en contaduría

Autores/as

DOI:

https://doi.org/10.29105/rinn10.20-4

Palabras clave:

Citas de Impacto, Investigación en Contaduría, ISI Web of Knowledge, Journal of Accounting & Economics

Resumen

La investigación en contaduría es liderada por el modelo anglosajón de supremacía de lo empírico a lo teórico con el enfoque positivista, para corroborarlo se revisa la elaboración del ranking de las revistas de investigación de acuerdo a ISI la revista Journal of Acconting and Economics ocupa el primer lugar en impacto de sus artículos publicados. Al ser la principal revista se analizan los artículo publicados en la revista por el periodo de Noviembre del 2011 a Agosto del 2012, el tiempo desde el envío hasta su publicación, el número de autores por artículo, el país de representación de los autores, los temas tratados, las teorías que abordan y sus conclusiones. Se señalan los hallazgos y las oportunidades para la publicación de artículos.

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Citas

Aggarwal, R. K., Evans, M. E., & Nanda, D. (2012). Nonprofit boards: Size, performance and managerial incentives. Journal of Accounting and Economics , 53(2), 466-487.

Argilés, J. M., & García-Blandon, J. (2011). Accounting research: A critical view of the present situation and prospects. Revista de Contabilidad, 14(2), 9-34.

Armstrong, C. S., Balakrishnan, K., & Cohen, D. (2012). Corporate governance and the information environment: Evidence from state antitakeover laws. Journal of Accounting and Economics, 53(1), 185-204.

Armstrong, C. S., Blouin, J. L., & Larcker, D. F. (2012). The incentives for tax planning. Journal of Accounting and Economics, 53(2), 391-411.

Badertscher, B. A., Collins, D. W., & Lys, T. Z. (2012). Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. Journal of Accounting and Economics, 53(2), 330-352.

Ball, R., Jayaraman, S., & Shivakumar, L. (2012). Audited financial reporting and voluntary disclosure as complements. A test of the Confirmation Hyphotesis. Journal of Accounting and Economics, 53(1), 136-166.

Barth, M. E., Landsman, W. R., Lang, M., & Williams, C. (2012). Are IFRS-based and US GAAP-based acounting amounts comparable? Journal of Accounting and Economics, 54(1), 68-93.

Battalio, R. H., Lerman, A., Livnat, J., & Mendenhall, R. R. (2012). Whi, if anyone, reacts to accrual information? Journal of Accounting and Economics , 53 (1), 205-224.

Beatty, A., Liao, S., & Weber, J. (2012). Evidence on the determinants and economic consequences of delegated monitoring. Journal of Accounting and Economics , 53(3), 555-576.

Bertomeu, J., & Magee, R. P. (2011). From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle. Journal of Accounting and Economics, 52(2-3), 209-227.

Bhat, G., Frankel, R., & Martin, X. (2011). Panacea, Pandora´s box, or placebo: Feedback in bank mortagage-backed security holdings and fair value accounting. Journal of Accounting and Economics, 52(1), 153-173.

Bhat, G., Frankel, R., & Martin, X. (2011). Panacea, Pandora´s box, or placebo: Feedback in bank mortage-backed security holdings and fair value accounting. Journal of Accounting & Economics, 52(2-3), 153-173.

Blacconiere, W. G., Frederickson, J. R., Jhonson, M. F., & Mellisa, L. F. (2011). Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic? Journal of Accounting and Economics, 52(2-3), 235-251.

Bradbury, M. E. (2012). Why don´t get publisher: an editor´s view. Accounting & Finance, 52, 343-358.

Bushman, R. M., & Williams, C. D. (2012). Accounting discretion, loan loss provisioning, and dicipline of Banks´risk-taking. Journal of Accounting and Economics, 54(1), 1-18.

Chakrabarty, B., & Moulton, P. C. (2012). Earnings announcements and attention constraints: The role of market design. Journal of Accounting and Economics, 53(3), 612-634.

Chhaochharia, V., Kumar, A., & Niessen-Ruenzi, A. (2012). Local investors and corporate governance. Journal of Accounting and Economics, 54(1), 42-67.

Core, J. E. (2011). Discussion of "Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?". Journal of Accounting

and Economics, 52(2-3), 252-258.

Demerjian, P. R. (2011). Accounting standards and debt covenants: Has the "balance sheet approach" led to a decline in the use of balance sheet covenants. Journal of Accounting and Economics, 52(2-3), 178-202.

Dutta, S., & Fan, Q. (2012). Incentives for innovation and centralized versus delegated capital budgeting. Journal of Accounting and Economics, 53(3), 592-611.

Elsevier. (s.f.). Recuperado el 3 de Septiembre de 2012, de www.elsevier.com: http://www.elsevier.com/wps/find/intro.cws_home/ataglance

Ettredge, M., Huang, Y., & Zhang, W. (2012). Earnings resttements and differential timeliness of accopunting conservatism. Journal of Accounting and Economics, 53(3), 489-503.

Files, R. (2012). SEC enforcement: Does forthright disclosure and cooperation really matter? Journal of Accounting and Economics, 53(2), 353-374.

Giner Inchausti, B. (2001). La utilidad de la información contable desde la perspectiva del mercado; ¿Evolución o revolución de la investigación? Revista de Contabilidad, 4(7), 21-52.

Gómez-Bezares, F. (2005). Una nota crítica sobre la actual investigación en finanzas. Cuadernos de Economía y Dirección de Empresa, 24, 105-120.

Graham, J. R., Raedy, J. S., & Schackelford, D. A. (2012). Research in accounting for income taxes. Journal of Accounting and Economics, 53(1-2), 412-434.

Hou, K., van Dijk, M. A., & Zhang, Y. (2012). The implied cost of capital: A new approach. Journal of Accounting and Economics, 53(3), 504-526.

Hung, M., Wong, T. J., & Zhang, T. (2012). Political considerations in the decision of Chinese SOEs to list in Hong Kong. Journal of Accounting and Economics, 53(2), 435-449.

Jayaraman, S. (2012). The effect of enforcement on timely loss recognition: Evidence from insider trading laws. Journal of Accounting and Economics, 53(1), 77-97.

Johnston, R., Leone, A. J., Ramnath, S., & Yang, Y.-w. (2012). 14-Week quarters. Journal of Acounting and Economics, 52(2), 271-289.

Jorgensen, B., Li, J., & Sadka, G. (2012). Earnings dispersion and aggregate stock returns. Journal of Accounting and Economics, 53(1), 1-20.

Jung, B., Shane, P. B., & Sunny Yang, Y. (2012). Do financial analyst´long-term growth forecast matter? Evidence from stock recommendations and career outcomes. Journal of Accounting and Economics, 53(1), 55-76.

Kim, I., & Skinner, D. J. (2012). Measuring securities litigation risk. Journal of Accounting and Economics, 53(2), 290-310.

Kim, Y., Li, H., & Li, S. (2012). Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences? Journal of Accounting and Economics, 53(1-2), 249-270.

Kolasinski, A. C. (2011). Mark-to-market regulatory accounting when securities market are stressed: Lessons from the financial crisis of 2007-2009. Journal of Accounting and Economics, 52(2-3), 174-177.

Kross, W. J., & Suk, I. (2012). Does regulation FD work? Evidence from analysts´reliance on public disclosure. Journal of Accounting and Economics, 53(1), 225-248.

Kwak, B., Ro, B. T., & Suk, I. (2012). The composition of top management with general counsel and voluntary information disclosure. Journal of Accounting and Economics, 54(1), 19-41.

Landsman, W. R., Maydew, E. L., & Thornock, J. R. (2012). The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of Accounting and

Economics, 53(1-2), 34-54.

Lang, M., & Maffett, M. (2011). Tranparency and liquidity uncertability period. Journal of Accounting & Economics, 52(2-3), 101-125.

Laux, V., & Stocken, P. C. (2012). Managerial reporting, overoptimism amd litigation risk. Journal of Accounting and Economics, 53(3), 577-591.

Masulis, R. W., Wang, C., & Xie, F. (2012). Globalizing the boardroom- The effect of foreign directors corporate governance and the firm performance. Journal of Accounting and Economics, 53(3), 527-554.

Ng, J. (2011). The effect of information quality on liquidity risk. Journal of Accounting and Economics, 52(2-3), 126-143.

Numan, W., & Willekens, M. (2012). An empirical test of spatial competition in the audit market. Journal of Accounting and Economics, 53(2), 450-465.

Ramalingegowda, S., & Yu, Y. (2012). Institutional ownership and conservatism. Journal of Accounting and Economics, 53(1), 98-114.

Reuters, T. (2012). webofknowledge.com. Recuperado el 10/08/2012, de ISI Web of Knowlegde: http://admin-apps.webofknowledge.com

Sadka, R. (2011). Liquidity risk and accounting information. Journal of Accounting and Economics, 52(2-3), 144-152.

Schrand, C. M., & Zechman, S. L. (2012). Executive overconfidence and the slippery slope to financial misreporting. Journal of Accounting and Economics, 53(2), 331-329.

Sheng, X., & Thevenot, M. (2012). A new measure of earnings forecast uncertainty. Journal of Accounting and Economics, 53(1), 21-33.

Shields, M. D. (1997). Research in management accounting by North Americans in 1990´s. Journal of Management Accounting Research, 9, 3-61.

Skinner, D. J. (2011). Discussion of "Accounting standards and debt covenants; Has the Balance Sheet Approach" led to decline in the use of balance sheet covenants? Journal of Accounting and Economics, 52(2-3), 203-208.

Thevenot, M. (2012). The factors affecting illegsl insider trading in firms with violations of GAAP. Journal of Accounting and Economics, 53(2), 375-390.

Wagenhofer, A. (2011). Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle. Journal of Accounting and Economics, 52(2-3), 228-234.

Wai Hui, K., Klasa, S., & Yeung, E. P. (2012). Corporate suppliers and customers and accounting conservatism. Journal of Accounting and Economics, 53(1), 115-135.

Yang, H. I. (2012). Capital market consequences of managers´ voluntary disclosure styles. Journal of Accounting and Economics, 53(1-2), 167-184.

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Publicado

26-07-2013

Cómo citar

Rivas Olmedo, E. (2013). Perspectiva de la investigación en contaduría. Innovaciones De Negocios, 10(20), 221–239. https://doi.org/10.29105/rinn10.20-4