Last updated February, 3 2014 581.217 documents processed, 14.657.417 references and 5.549.674 citations

European Accounting Review / Taylor & Francis Journals

[Raw data] [Main indicators] [Most cited papers] [cites used to compute the impact factor] [Recent citations ][documents published in EconPapers] [Keep updated about new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw data:

IF AIF DOC CDO CCU CIF CIT D2Y C2Y %SC CiY II AII
19900.08000000.04
19910.08000000.04
19920.084242042000.04
19930.0949910434200.05
19940.1341250389100.04
19950.19511760838300.07
19960.236023630.01748500.09
19970.030.2929265100.0465111333.30.1
19980.090.2961326370.117489862.530.050.11
19990.160.3343369580.1662901464.330.070.14
20000.080.4234403530.1358104837.510.030.16
20010.060.4436439460.174775600.17
20020.190.4442481890.19114701376.920.050.19
20030.040.4637518180.036078300.2
20040.050.5332550360.0785794030.090.22
20050.10.5637587540.0913669700.23
20060.230.5341628860.1460691600.22
20070.270.46286561090.1798782100.19
20080.190.49356911240.18526913010.030.21
20090.330.5517421350.1824632100.2
20100.140.46377791690.22288612020.050.16
20110.090.57338122030.258888010.030.22
20120.170.66288401770.213701200.26
 
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CCU: Cumulative number of citations to papers published until year y
CIF: Cumulative impact factor
CIT: Number of citations to papers published in year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y

 

Most cited documents in this series:

YearTitleCited
1995The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard . In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280.

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44
1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68.

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26
2005The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126.

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25
2005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Cuijpers, Rick ; Buijink, Willem . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524.

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23
2007IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702.

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23
2005Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180.

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19
2002The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773.

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18
2001Agency costs and audit quality: evidence from France. (2001). Piot, Charles . In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:3:p:461-499.

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17
2005The adoption of International Accounting Standards in the European Union. (2005). Whittington, Geoffrey . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:127-153.

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17
1995Accounting in transition in the transitional economy. (1995). Bailey, Derek. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:4:p:595-623.

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16
2002Accounting and capital markets: a survey of the European evidence. (2002). Raffournier, Bernard ; Dumontier, Pascal . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:119-151.

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16
2007Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications. (2007). Hopper, Trevor ; Major, Maria . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:59-97.

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14
2000Environmental disclosures in the annual reports of large companies in Spain. (2000). MONEVA, JOSE ; Llena, Fernando. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:7-29.

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14
1999The Internet as a vehicle for investor relations: the Swedish case. (1999). Hedlin, Pontus. In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:373-381.

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14
1992The politics of brand accounting in the United Kingdom. (1992). Power, Michael . In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:39-68.

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14
2002Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740.

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13
2008Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745.

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12
2006Why an auditor cant be competent and independent: A french case study. (2006). RICHARD, Chrystelle. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:2:p:153-179.

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12
2004Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497.

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11
2003Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153.

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11
2005A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. (2005). Tarca, Ann ; Brown, Philip . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:181-212.

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11
1993The use and perceived importance of annual reports by investment analysts in the Netherlands. (1993). Vergoossen, Ruud . In: European Accounting Review. RePEc:taf:euract:v:2:y:1993:i:2:p:219-244.

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11
2006Identifying Conditional Conservatism. (2006). Ryan, Stephen . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525.

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11
1996Cost accounting in Finland: current practice and trends of development. (1996). Lukka, Kari ; Granlund, Markus . In: European Accounting Review. RePEc:taf:euract:v:5:y:1996:i:1:p:1-28.

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11
1999Financial information on the Internet: a survey of the homepages of Austrian companies. (1999). Barbara Pirchegger, Alfred Wagenhofer, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:383-395.

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11
1994Accounting in Greece. (1994). Ballas, Apostolos. In: European Accounting Review. RePEc:taf:euract:v:3:y:1994:i:1:p:107-121.

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11
1992Accounting calculation and the shifting sphere of the economic. (1992). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:125-143.

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11
1998The margins of accounting. (1998). Miller, Peter . In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

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11
2007The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33.

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10
2002Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques. (2002). Spathis, Charalambos ; Zopounidis, C. ; Doumpos, M.. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:3:p:509-535.

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10
1994Managerial accounting in France Overview of past tradition and current practice. (1994). Lebas, Michel . In: European Accounting Review. RePEc:taf:euract:v:3:y:1994:i:3:p:471-488.

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10
2010How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423.

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9
2004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340.

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9
2006The negative impact of R&D capitalization: A value relevance approach. (2006). Jeanjean, Thomas ; Cazavan-Jeny, Anne. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61.

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9
2007Board of Directors Characteristics and Conditional Accounting Conservatism: Spanish Evidence. (2007). Garcia Osma, Beatriz ; Beatriz García Osma, ; Juan Manuel García Lara, ; Penalva, Fernando . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:727-755.

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9
1998Reinventing auditing, redefining consulting and independence. (1998). Jeppesen, Kim Klarskov. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:3:p:517-539.

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9
2003ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233.

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9
1999Financial reporting on the Internet by leading UK companies. (1999). B. M. Craven, C. L. Marston, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:321-333.

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9
2004Mobilizing local knowledge with Provocative non-financial measures. (2004). Vaivio, Juhani . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:1:p:39-71.

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9
2000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. (2000). Depoers, Florence . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:2:p:245-263.

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9
2005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Van Velthoven, Barbara ; Magnan, Michel ; Cormier, Denis . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39.

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9
2002Immediate trends in Internet reporting. (2002). jones, michael ; Lymer, Andy ; Xiao, Zezhong. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:2:p:245-275.

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9
2001The information content of earnings and turnover announcements in France. (2001). Quere, Bertrand ; Gajewski, Jean-Francois. In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:4:p:679-704.

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8
1999A survey on the use of the Internet for investor relations in the USA, the UK and Germany. (1999). Dominic Deller, Michael Stubenrath, Christoph Webe, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:351-364.

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8
2006International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing. (2006). Sellhorn, Thorsten ; Gassen, Joachim ; Rolf Uwe Fülbier, . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:527-564.

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8
1994Product costing in UK manufacturing organizations. (1994). Drury, Colin ; Tayles, Mike . In: European Accounting Review. RePEc:taf:euract:v:3:y:1994:i:3:p:443-470.

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8
2000A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. (2000). Carol A. Adams, Nongnooch Kuasirikun, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:53-79.

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8
1995A comparative perspective on gender and accountancy. (1995). Hantrais, Linda . In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:197-215.

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8
1997An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic. (1997). Zelenka, Ivan ; Patton, James . In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:4:p:605-626.

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8
2005The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). van Lent, Laurence ; Nikolaev, Valeri . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724.

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8

Citing documents used to compute impact factor 12:

YearTitleSee
2012[Citation Analysis]
2012Auditing internal transfer prices in multinationals under monopolistic competition. (2012). Matsui, Kenji . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:19:y:2012:i:6:p:800-818.

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[Citation Analysis]
2012Financial Reporting for Joint ventures and Capital Markets Reactions. (2012). Saccon, Chiara ; Dima, Stefana Maria . In: Working Papers. RePEc:vnm:wpdman:36.

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[Citation Analysis]
2012Relative Performance Measurement of Researchers: The Impact of Data Source Selection. (2012). Meyer, Matthias ; Waldkirch, Rudiger W. ; Zaggl, Michael A.. In: Schmalenbach Business Review (sbr). RePEc:sbr:abstra:v:64:y:2012:i:4:p:308-330.

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[Citation Analysis]
2012DE LIMPACT DES NORMES COMPTABLES SUR LE COMPORTEMENT DES MANAGERS : LE CAS DES TRÉSORIERS DENTREPRISE. (2012). Dupuy, Philippe ; Gumb, Bernard ; Jaumier, Stephane . In: Grenoble Ecole de Management (Post-Print). RePEc:hal:gemptp:hal-00691040.

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[Citation Analysis]
2012Fair Value Reclassifications of Financial Assets during the Financial Crisis. (2012). Brüggemann, Ulf ; DASKE, HOLGER ; Bruggemann, Ulf ; BISCHOF, JANNIS . In: SFB 649 Discussion Papers. RePEc:hum:wpaper:sfb649dp2012-010.

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[Citation Analysis]
2012Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research. (2012). Sellhorn, Thorsten ; Brüggemann, Ulf ; Hitz, Jorg-Markus ; Bruggemann, Ulf . In: SFB 649 Discussion Papers. RePEc:hum:wpaper:sfb649dp2012-011.

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[Citation Analysis]
2012Veryfication of the disclosure lemma for Polish broker-dealer market. (2012). Staszkiewicz, Piotr. In: MPRA Paper. RePEc:pra:mprapa:44210.

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[Citation Analysis]
2012Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs. (2012). Iatridis, George Emmanuel . In: Managerial Auditing Journal. RePEc:eme:majpps:v:27:y:2012:i:6:p:573-597.

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[Citation Analysis]
2012Effet de la gestion comptable et réelle des résultats sur le coût de la dette : analyse avant et après SOX. (2012). Chouaya, Adel ; Draief, Sondes . In: Post-Print. RePEc:hal:journl:hal-00691020.

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[Citation Analysis]
2012La résolution dun problème de multicolinéarité au sein des études portant sur les déterminants dune publication volontaire dinformations : proposition dun algorithme de décision simplifié basÃ. (2012). De Bourmont, Marc . In: Post-Print. RePEc:hal:journl:hal-00691156.

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[Citation Analysis]
2012An empirical study of the influence of intensity of competition on the deployment of contemporary management accounting practices and managerial techniques in Egyptian firms. (2012). Abdel-Maksoud, Ahmed ; Abdallah, Wagdy ; Youssef, Mayada . In: Journal of Economic and Administrative Sciences. RePEc:eme:jeaspp:v:28:y:2012:i:2:p:84-97.

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[Citation Analysis]

Cites in year: CiY

Recent citations received in: 2012

YearTitleSee

Recent citations received in: 2011

YearTitleSee
2011Building High Performance Strategy of Military Expenditures: The Utility Function in the Middle of Defence Budgeting. (2011). Sedysheva, Maritana . In: Annals of the University of Petrosani, Economics. RePEc:pet:annals:v:11:y:2011:i:4:p:271-286.

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[Citation Analysis]

Recent citations received in: 2010

YearTitleSee
2010Did Fair-Value Accounting Contribute to the Financial Crisis?. (2010). Leuz, Christian ; Laux, Christian . In: Journal of Economic Perspectives. RePEc:aea:jecper:v:24:y:2010:i:1:p:93-118.

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[Citation Analysis]
2010Relevanz, Qualität und Determinanten der externen Unternehmenspublizität zum Humankapital: Eine empirische Bestandsaufnahme der HDAX-Unternehmen. (2010). Knauer, Thorsten . In: Arbeitspapiere des Lehrstuhls für Betriebswirtschaftslehre, insbesondere Controlling. RePEc:zbw:wwuctr:131.

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[Citation Analysis]

Recent citations received in: 2009

YearTitleSee

Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

Source data used to compute the impact factor of RePEc series.