providing citation data for Economics since 2001
[Raw data] [Main indicators] [Most cited papers] [cites used to compute the impact factor] [Recent citations ][documents published in EconPapers] [
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| 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 |
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Most cited documents in this series:
| Year | Title | Cited |
|---|---|---|
| 1995 | The 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. Full description at Econpapers || Download paper | 48 |
| 2007 | IFRS 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. Full description at Econpapers || Download paper | 33 |
| 2005 | Voluntary 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. Full description at Econpapers || Download paper | 29 |
| 1997 | The 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. Full description at Econpapers || Download paper | 28 |
| 2005 | The 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. Full description at Econpapers || Download paper | 26 |
| 2005 | Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers || Download paper | 25 |
| 2005 | Earnings 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. Full description at Econpapers || Download paper | 23 |
| 2005 | The 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. Full description at Econpapers || Download paper | 19 |
| 1999 | Financial 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. Full description at Econpapers || Download paper | 19 |
| 2001 | Agency 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. Full description at Econpapers || Download paper | 18 |
| 2002 | The 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. Full description at Econpapers || Download paper | 18 |
| 1999 | Financial 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. Full description at Econpapers || Download paper | 18 |
| 1995 | Accounting 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. Full description at Econpapers || Download paper | 17 |
| 2007 | The 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. Full description at Econpapers || Download paper | 17 |
| 2002 | Accounting 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. Full description at Econpapers || Download paper | 16 |
| 2008 | Corporate 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. Full description at Econpapers || Download paper | 15 |
| 2000 | Environmental 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. Full description at Econpapers || Download paper | 15 |
| 2000 | Occupational identity of management accountants in Britain and Germany. (2000). Thomas Ahrens, Christopher S. Chapman, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:4:p:477-498. Full description at Econpapers || Download paper | 15 |
| 2007 | Extending 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. Full description at Econpapers || Download paper | 15 |
| 1999 | The 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. Full description at Econpapers || Download paper | 15 |
| 2004 | Predicting 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. Full description at Econpapers || Download paper | 14 |
| 2003 | ERP 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. Full description at Econpapers || Download paper | 14 |
| 1992 | The 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. Full description at Econpapers || Download paper | 14 |
| 2000 | A 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. Full description at Econpapers || Download paper | 13 |
| 1994 | Accounting in Greece. (1994). Ballas, Apostolos. In: European Accounting Review. RePEc:taf:euract:v:3:y:1994:i:1:p:107-121. Full description at Econpapers || Download paper | 13 |
| 2006 | Identifying Conditional Conservatism. (2006). Ryan, Stephen . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525. Full description at Econpapers || Download paper | 13 |
| 2006 | The 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. Full description at Econpapers || Download paper | 13 |
| 2002 | Accountability 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. Full description at Econpapers || Download paper | 13 |
| 1994 | Product 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. Full description at Econpapers || Download paper | 13 |
| 2006 | Why 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. Full description at Econpapers || Download paper | 13 |
| 1993 | The 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. Full description at Econpapers || Download paper | 12 |
| 2010 | How 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. Full description at Econpapers || Download paper | 12 |
| 1996 | Cost 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. Full description at Econpapers || Download paper | 12 |
| 1998 | The margins of accounting. (1998). Miller, Peter . In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621. Full description at Econpapers || Download paper | 12 |
| 2002 | Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value. (2002). Mora, Araceli ; Arce, Miguel . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:3:p:573-599. Full description at Econpapers || Download paper | 11 |
| 2003 | Enterprise 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. Full description at Econpapers || Download paper | 11 |
| 2004 | Proprietary 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. Full description at Econpapers || Download paper | 11 |
| 2007 | The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583. Full description at Econpapers || Download paper | 11 |
| 2007 | The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362. Full description at Econpapers || Download paper | 11 |
| 1992 | Accounting 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. Full description at Econpapers || Download paper | 11 |
| 2005 | The 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. Full description at Econpapers || Download paper | 11 |
| 2005 | A 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. Full description at Econpapers || Download paper | 11 |
| 2002 | Financial accounting developments in the European Union: past events and future prospects. (2002). Haller, Axel . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:153-190. Full description at Econpapers || Download paper | 11 |
| 1998 | Accounting earnings and firm valuation: the French case. (1998). Pascal Dumontier, Real Labelle, . In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:2:p:163-183. Full description at Econpapers || Download paper | 10 |
| 1994 | Managerial 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. Full description at Econpapers || Download paper | 10 |
| 1998 | Reinventing 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. Full description at Econpapers || Download paper | 10 |
| 2002 | Detecting 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. Full description at Econpapers || Download paper | 10 |
| 2006 | Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV). (2006). Stolowy, Hervé ; Wang, Huiwen ; Ding, Yuan ; Chavent, Marie ; Fu, Linghui . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:2:p:181-218. Full description at Econpapers || Download paper | 10 |
| 2007 | The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196. Full description at Econpapers || Download paper | 10 |
| 2004 | Mobilizing 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. Full description at Econpapers || Download paper | 10 |
Citing documents used to compute impact factor 2:
| Year | Title | See |
|---|---|---|
| 2014 | How has the international harmonization of financial reporting standards affected merger premiums within the European Union?. (2014). Alsharairi, Malek ; Bozos, Konstantinos ; Ratnaike, Yasanji C.. In: International Review of Financial Analysis. RePEc:eee:finana:v:31:y:2014:i:c:p:48-60. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment. (2014). Fahr, Rene ; Sureth, Caren ; Janssen, Elmar . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:166. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2013
| Year | Title | See |
|---|---|---|
| 2013 | Impact of Mandatory IFRS Adoption on Conditional Conservatism in
Europe. (2013). Andre, Paul ; Paugam, Luc ; Filip, Andrei . In: ESSEC Working Papers. RePEc:ebg:essewp:dr-13011. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2013 | The debate on rented assets capitalization: The economic impact on family firms. (2013). Fito, angels M. ; Orgaz, Neus ; Moya, Soledad . In: Journal of Family Business Strategy. RePEc:eee:fambus:v:4:y:2013:i:4:p:260-269. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2013 | Mandatory IFRS reporting and changes in enforcement. (2013). Leuz, Christian ; CHRISTENSEN, HANS B. ; Hail, Luzi . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:147-177. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2013 | Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Andre, Paul ; Paugam, Luc ; Filip, Andrei . In: Post-Print. RePEc:hal:journl:hal-00862683. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2013 | [Citation Analysis] |
Recent citations received in: 2011
| Year | Title | See |
|---|---|---|
| 2011 | Building 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. Full description at Econpapers || Download paper | [Citation Analysis] |
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.