Business & Economics

1. Earnings Announcements 100%
2. Accruals 62%
3. Aggregate Investment 59%
4. Investors 59%
5. Disclosure 57%
6. Prudence 55%
7. Audit Process 54%
8. Investor Sentiment 50%
9. Financial Reporting 44%
10. Insider 44%
11. Real Options 43%
12. Private Information 41%
13. Audit 38%
14. News 36%
15. Audit Reports 35%
16. Corporate Investment 35%
17. Equity Returns 33%
18. Announcement Returns 30%
19. Alternatives 27%
20. Peers 21%
21. Informed Trading 19%
22. Restatements 19%
23. Bankers 17%
24. Opportunistic Behavior 17%
25. Independent Directors 16%
26. Financial Result 16%
27. Opportunism 16%
28. Bottom-up 16%
29. Shareholders 15%
30. Sentiment 14%
31. Discount Rate 14%
32. Financial Statements 13%
33. Risk Taking 12%
34. Return Reversal 12%
35. Business Cycles 12%
36. Investor Sophistication 11%
37. Net Working Capital 11%
38. Macroeconomics 11%
39. Post-earnings Announcement Drift 10%
40. Developed Countries 10%
41. Incentives 10%
42. Overconfidence 10%
43. Price Volatility 9%
44. Trading Volume 8%
45. Industry 8%
46. Company Value 8%