0.14
Impact Factor
0.15
5-Years IF
14
5-Years H index
CitEc is a RePEc service
providing citation data for Economics since 2001
providing citation data for Economics since 2001
Last updated December, 3 2015 760.408 documents
processed, 20.499.313 references and 8.066.571 citations
[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ]
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| IF | AIF | IF5 | DOC | CDO | CCU | CIF | CIT | D2Y | C2Y | D5Y | C5Y | %SC | CiY | II | AII | |
| 1990 | 0.09 | 0 | 0 | 0 | (%) | 0.03 | ||||||||||
| 1991 | 0.09 | 0 | 0 | 0 | (%) | 0.04 | ||||||||||
| 1992 | 0.09 | 0 | 0 | 0 | (%) | 0.04 | ||||||||||
| 1993 | 0.1 | 0 | 0 | 0 | (%) | 0.05 | ||||||||||
| 1994 | 0.11 | 0 | 0 | 0 | (%) | 0.05 | ||||||||||
| 1995 | 0.19 | 0 | 0 | 0 | (%) | 0.07 | ||||||||||
| 1996 | 0.23 | 32 | 32 | 100 | 0 | 0 | 28 (28%) | 0.09 | ||||||||
| 1997 | 0.06 | 0.27 | 0.06 | 33 | 65 | 2 | 0.03 | 41 | 32 | 2 | 32 | 2 | 10 (24.4%) | 0.09 | ||
| 1998 | 0.06 | 0.27 | 0.06 | 32 | 97 | 4 | 0.04 | 42 | 65 | 4 | 65 | 4 | 16 (38.1%) | 0.1 | ||
| 1999 | 0.12 | 0.31 | 0.16 | 31 | 128 | 20 | 0.16 | 110 | 65 | 8 | 97 | 16 | 31 (28.2%) | 0.13 | ||
| 2000 | 0.1 | 0.39 | 0.11 | 45 | 173 | 15 | 0.09 | 92 | 63 | 6 | 128 | 14 | 31 (33.7%) | 0.15 | ||
| 2001 | 0.03 | 0.41 | 0.07 | 41 | 214 | 14 | 0.07 | 50 | 76 | 2 | 173 | 12 | 6 (12%) | 1 | 0.02 | 0.16 |
| 2002 | 0.03 | 0.43 | 0.05 | 40 | 254 | 16 | 0.06 | 99 | 86 | 3 | 182 | 10 | 15 (15.2%) | 1 | 0.03 | 0.19 |
| 2003 | 0.05 | 0.45 | 0.1 | 41 | 295 | 46 | 0.16 | 76 | 81 | 4 | 189 | 19 | 21 (27.6%) | 9 | 0.22 | 0.19 |
| 2004 | 0.09 | 0.51 | 0.09 | 26 | 321 | 37 | 0.12 | 56 | 81 | 7 | 198 | 18 | 11 (19.6%) | 2 | 0.08 | 0.21 |
| 2005 | 0.04 | 0.54 | 0.07 | 35 | 356 | 35 | 0.1 | 73 | 67 | 3 | 193 | 13 | 10 (13.7%) | 0.22 | ||
| 2006 | 0.07 | 0.52 | 0.1 | 35 | 391 | 57 | 0.15 | 80 | 61 | 4 | 183 | 18 | 13 (16.3%) | 0.21 | ||
| 2007 | 0.11 | 0.45 | 0.15 | 32 | 423 | 69 | 0.16 | 80 | 70 | 8 | 177 | 27 | 14 (17.5%) | 0.18 | ||
| 2008 | 0.15 | 0.48 | 0.15 | 35 | 458 | 76 | 0.17 | 70 | 67 | 10 | 169 | 25 | 5 (7.1%) | 0.2 | ||
| 2009 | 0.09 | 0.48 | 0.12 | 28 | 486 | 70 | 0.14 | 37 | 67 | 6 | 163 | 20 | 3 (8.1%) | 0.19 | ||
| 2010 | 0.19 | 0.44 | 0.23 | 35 | 521 | 121 | 0.23 | 21 | 63 | 12 | 165 | 38 | 3 (14.3%) | 3 | 0.09 | 0.16 |
| 2011 | 0.14 | 0.53 | 0.21 | 24 | 545 | 124 | 0.23 | 29 | 63 | 9 | 165 | 34 | 5 (17.2%) | 2 | 0.08 | 0.21 |
| 2012 | 0.24 | 0.58 | 0.31 | 15 | 560 | 157 | 0.28 | 13 | 59 | 14 | 154 | 48 | 4 (30.8%) | 2 | 0.13 | 0.22 |
| 2013 | 0.36 | 0.71 | 0.23 | 13 | 573 | 130 | 0.23 | 6 | 39 | 14 | 137 | 32 | 1 (16.7%) | 0.25 | ||
| 2014 | 0.14 | 0.81 | 0.15 | 15 | 588 | 118 | 0.2 | 3 | 28 | 4 | 115 | 17 | (%) | 0.28 |
| IF: Impact Factor: C2Y / D2Y AIF: Average Impact Factor for series in RePEc in year y IF5: Impact Factor: C5Y / D5Y 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 D5Y: Number of articles published in y-1 until y-5 C5Y: Cites in y to articles published in y-1 until y-5 %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 |
|
50 most cited documents in this series:
[Click on heading to sort table]
| Year | Title | Cited |
|---|---|---|
| 2002 | Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Chau, Gerald K. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265. Full description at Econpapers || Download paper | 38 |
| 2000 | Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Jaggi, Bikki ; Low, Pek Yee. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519. Full description at Econpapers || Download paper | 26 |
| 2005 | Why do national GAAP differ from IAS? The role of culture. (2005). Ding, Yuan . In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350. Full description at Econpapers || Download paper | 22 |
| 1999 | Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs. (1999). Street, Donna L. ; Bryant, Stephanie M. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:11-48. Full description at Econpapers || Download paper | 22 |
| 2006 | Board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289. Full description at Econpapers || Download paper | 20 |
| 1999 | Firm Characteristics of Swiss Companies that Utilize International Accounting Standards. (1999). Murphy, Ann B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:121-131. Full description at Econpapers || Download paper | 19 |
| 2007 | Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. (2007). Lee, Edward ; Walker, Martin ; Christensen, Hans B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:4:p:341-379. Full description at Econpapers || Download paper | 17 |
| 2008 | Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65. Full description at Econpapers || Download paper | 17 |
| 1999 | Corporate social disclosures by listed companies on their web sites: an international comparison. (1999). Ho Wern Pei, Carol-Anne, ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419. Full description at Econpapers || Download paper | 17 |
| 2003 | A multinational test of determinants of corporate disclosure. (2003). Archambault, Jeffrey J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:2:p:173-194. Full description at Econpapers || Download paper | 16 |
| 2004 | A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288. Full description at Econpapers || Download paper | 15 |
| 2003 | Audit firm size, public ownership, and firms discretionary accruals management. (2003). Gaeremynck, Ann ; Willekens, Marleen ; Bauwhede, Heidi Vander . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22. Full description at Econpapers || Download paper | 14 |
| 2002 | Ownership structure and earnings informativeness: Evidence from Korea. (2002). Jung, Kooyul ; Kwon, Soo Young. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:3:p:301-325. Full description at Econpapers || Download paper | 14 |
| 1998 | Corporate financial disclosure in emerging markets: Does economic development matter?. (1998). Salter, Stephen B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:2:p:211-234. Full description at Econpapers || Download paper | 14 |
| 1999 | The Information Environment of Chinas A and B Shares: Can We Make Sense of the Numbers?. (1999). Wu, Annie ; Abdel-Khalik, Rashad A. ; Wong, Kie Ann . In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:4:p:467-489. Full description at Econpapers || Download paper | 14 |
| 1998 | Accounting diversity and firm valuation. (1998). Langli, John Christian ; King, Raymond D.. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:529-567. Full description at Econpapers || Download paper | 14 |
| 2000 | The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe. (2000). Chamisa, Edward E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:2:p:267-286. Full description at Econpapers || Download paper | 13 |
| 1996 | A methodological note on cross-cultural accounting ethics research. (1996). Sharp, David J. ; Pant, Laurie W. ; Cohen, Jeffrey R.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66. Full description at Econpapers || Download paper | 13 |
| 2004 | A comparison of value relevance of accounting information in different segments of the Chinese stock market. (2004). Zhou, Haiyan ; Sami, Heibatollah . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427. Full description at Econpapers || Download paper | 13 |
| 1999 | An empirical investigation of multinational firms compliance with International Accounting Standards. (1999). Finn, Philip M. ; El-Gazzar, Samir M. ; Jacob, Rudy. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:239-248. Full description at Econpapers || Download paper | 13 |
| 2007 | Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Rodrigues, Lucia Lima . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56. Full description at Econpapers || Download paper | 13 |
| 2004 | Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305. Full description at Econpapers || Download paper | 12 |
| 2000 | Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards. (2000). Street, Donna L. ; Gray, Sidney J. ; Nichols, Nancy B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:1:p:27-63. Full description at Econpapers || Download paper | 11 |
| 1996 | A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands. (1996). Hussein, Mohamed E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:95-120. Full description at Econpapers || Download paper | 11 |
| 2002 | Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Deegan, Craig ; Newson, Marc. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213. Full description at Econpapers || Download paper | 11 |
| 2007 | Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). Gaeremynck, Ann ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:148-152. Full description at Econpapers || Download paper | 11 |
| 1996 | Environmental disclosures in annual reports: An international perspective. (1996). Tollerson, Cynthia D. ; Hsu, Kathy ; Gamble, George O. ; Jackson, Cynthia. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:3:p:293-331. Full description at Econpapers || Download paper | 10 |
| 1996 | Determinants of audit fees in Bangladesh. (1996). Moizer, Peter ; Waresul Karim, A. K. M., . In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:4:p:497-509. Full description at Econpapers || Download paper | 10 |
| 1996 | International accounting harmonization and the major developed stock market countries: An empirical study. (1996). Emenyonu, Emmanuel N. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:3:p:269-279. Full description at Econpapers || Download paper | 10 |
| 2003 | Earnings management and initial public offerings: Evidence from the Netherlands. (2003). Mertens, Gerard ; van der Goot, Tjalling, ; Roosenboom, Peter . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:3:p:243-266. Full description at Econpapers || Download paper | 10 |
| 2000 | Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings. (2000). Street, Donna L. ; Bryant, Stephanie M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:3:p:305-329. Full description at Econpapers || Download paper | 10 |
| 1999 | Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. (1999). Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238. Full description at Econpapers || Download paper | 9 |
| 2006 | Earnings attributes and investor-protection: International evidence. (2006). Boonlert-U-Thai, Kriengkrai, ; Nabar, Sandeep ; Meek, Gary K.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:327-357. Full description at Econpapers || Download paper | 9 |
| 2009 | The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Power, David ; Hassan, Omaima A. G., ; Giorgioni, Gianluigi . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102. Full description at Econpapers || Download paper | 9 |
| 2004 | Discussion of a framework for the analysis of firm risk communication. (2004). Botosan, Christine A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:289-295. Full description at Econpapers || Download paper | 9 |
| 2005 | The association between ISO 9000 certification and financial performance. (2005). Sharma, Divesh S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:2:p:151-172. Full description at Econpapers || Download paper | 9 |
| 2003 | Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?. (2003). Achmadi, Christina ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:4:p:431-455. Full description at Econpapers || Download paper | 9 |
| 2005 | Firm-specific determinants of continuous corporate disclosures. (2005). Rahman, Asheq ; Debreceny, Roger . In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:249-278. Full description at Econpapers || Download paper | 8 |
| 2002 | Measurement of formal harmonization progress:: The IASC experience. (2002). Zorio, Ana ; Garrido, Pascual ; Leon, Angel . In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:1:p:1-26. Full description at Econpapers || Download paper | 8 |
| 2006 | A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). Zeghal, Daniel ; Ben Othman, Hakim . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435. Full description at Econpapers || Download paper | 8 |
| 1996 | Possible factors of the accuracy of prospectus earnings forecast in Hong Kong. (1996). Kam Sit, Cora Luk, ; Yiu Chan, Ricko Wai, ; Yin Chan, Anthony Moung, ; Li Tong, Millie Mei, ; Kit Wong, Daphne Chi, . In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:3:p:381-398. Full description at Econpapers || Download paper | 8 |
| 2008 | Industry upheaval and valuation: Empirical evidence from the international oil and gas industry. (2008). Asche, Frank ; Misund, Bård, . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:398-424. Full description at Econpapers || Download paper | 8 |
| 2006 | Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294. Full description at Econpapers || Download paper | 8 |
| 1996 | An investigation into the influence of cultural factors in the international lobbying of the International Accounting Standards Committee: The case of E32, Comparability of Financial Statements. (1996). MacArthur, John B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:2:p:213-237. Full description at Econpapers || Download paper | 7 |
| 2008 | Incentives for risk reporting -- A discretionary disclosure and cheap talk approach. (2008). Dobler, Michael . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:2:p:184-206. Full description at Econpapers || Download paper | 7 |
| 2007 | Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). Gaeremynck, Ann ; Van Der Meulen, Sofie ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:123-142. Full description at Econpapers || Download paper | 7 |
| 1996 | International harmonization of reporting required by stock markets. (1996). Lainez, Jose A. ; Callao, Susana ; Jarne, Jose I.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:4:p:405-418. Full description at Econpapers || Download paper | 7 |
| 2006 | The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas. (2006). Riccio, Edson Luiz ; Doupnik, Timothy S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:237-261. Full description at Econpapers || Download paper | 7 |
| 2008 | Capitalization of R&D costs and earnings management: Evidence from Italian listed companies. (2008). Prencipe, Annalisa ; Pozza, Lorenzo ; Markarian, Garen . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:3:p:246-267. Full description at Econpapers || Download paper | 7 |
| 1996 | Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. (1996). Fekrat, Ali M. ; Petroni, David ; Inclan, Carla . In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:2:p:175-195. Full description at Econpapers || Download paper | 7 |
50 most relevant documents in this series:
Papers most cited in the last two years. [Click on heading to sort table]
| Year | Title | Cited |
|---|---|---|
| 2006 | Board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289. Full description at Econpapers || Download paper | 14 |
| 2008 | Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65. Full description at Econpapers || Download paper | 12 |
| 2002 | Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Chau, Gerald K. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265. Full description at Econpapers || Download paper | 11 |
| 2004 | A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288. Full description at Econpapers || Download paper | 10 |
| 2007 | Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Rodrigues, Lucia Lima . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56. Full description at Econpapers || Download paper | 9 |
| 2004 | Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305. Full description at Econpapers || Download paper | 8 |
| 2007 | Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. (2007). Lee, Edward ; Walker, Martin ; Christensen, Hans B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:4:p:341-379. Full description at Econpapers || Download paper | 7 |
| 2006 | Earnings attributes and investor-protection: International evidence. (2006). Boonlert-U-Thai, Kriengkrai, ; Nabar, Sandeep ; Meek, Gary K.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:327-357. Full description at Econpapers || Download paper | 7 |
| 2008 | Industry upheaval and valuation: Empirical evidence from the international oil and gas industry. (2008). Asche, Frank ; Misund, Bård, . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:398-424. Full description at Econpapers || Download paper | 6 |
| 2011 | Mandating IFRS in an Unfavorable Environment: The Greek Experience. (2011). Hevas, Dimosthenis L. ; Karampinis, Nikolaos I.. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:3:p:304-332. Full description at Econpapers || Download paper | 5 |
| 2002 | Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Deegan, Craig ; Newson, Marc. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213. Full description at Econpapers || Download paper | 5 |
| 2005 | The association between ISO 9000 certification and financial performance. (2005). Sharma, Divesh S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:2:p:151-172. Full description at Econpapers || Download paper | 5 |
| 2004 | Discussion of a framework for the analysis of firm risk communication. (2004). Botosan, Christine A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:289-295. Full description at Econpapers || Download paper | 5 |
| 2006 | Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294. Full description at Econpapers || Download paper | 5 |
| 2008 | Incentives for risk reporting -- A discretionary disclosure and cheap talk approach. (2008). Dobler, Michael . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:2:p:184-206. Full description at Econpapers || Download paper | 5 |
| 2009 | The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Power, David ; Hassan, Omaima A. G., ; Giorgioni, Gianluigi . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102. Full description at Econpapers || Download paper | 5 |
| 2006 | The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings. (2006). Liu, Chao-Shin ; Davis-Friday, Paquita Y. ; Eng, Li Li . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:1:p:22-40. Full description at Econpapers || Download paper | 5 |
| 2011 | Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230. Full description at Econpapers || Download paper | 5 |
| 2008 | Capitalization of R&D costs and earnings management: Evidence from Italian listed companies. (2008). Prencipe, Annalisa ; Pozza, Lorenzo ; Markarian, Garen . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:3:p:246-267. Full description at Econpapers || Download paper | 5 |
| 2006 | A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). Zeghal, Daniel ; Ben Othman, Hakim . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435. Full description at Econpapers || Download paper | 4 |
| 2006 | Response to discussion of The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings. (2006). Liu, Chao-Shin ; Davis-Friday, Paquita Y. ; Eng, Li Li . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:1:p:48-50. Full description at Econpapers || Download paper | 4 |
| 2007 | Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). Gaeremynck, Ann ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:148-152. Full description at Econpapers || Download paper | 4 |
| 2007 | Motives for fixed-asset revaluation: An empirical analysis with Swiss data. (2007). Missonier-Piera, Franck . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:186-205. Full description at Econpapers || Download paper | 4 |
| 2012 | The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). Karim, A. K. M. Waresul, ; van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355. Full description at Econpapers || Download paper | 4 |
| 2005 | Why do national GAAP differ from IAS? The role of culture. (2005). Ding, Yuan . In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350. Full description at Econpapers || Download paper | 4 |
| 2003 | Audit firm size, public ownership, and firms discretionary accruals management. (2003). Gaeremynck, Ann ; Willekens, Marleen ; Bauwhede, Heidi Vander . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22. Full description at Econpapers || Download paper | 4 |
| 2008 | Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn. (2008). Godfrey, Jayne M. ; Saleh, Norman M. ; Ahmed, Kamran . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:2:p:114-138. Full description at Econpapers || Download paper | 4 |
| 2002 | Ownership structure and earnings informativeness: Evidence from Korea. (2002). Jung, Kooyul ; Kwon, Soo Young. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:3:p:301-325. Full description at Econpapers || Download paper | 4 |
| 2011 | Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance. (2011). Goodacre, Alan ; Ahmad-Zaluki, Nurwati A. ; Campbell, Kevin . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:111-137. Full description at Econpapers || Download paper | 4 |
| 2007 | Trends in research on international accounting harmonization. (2007). Barbu, Elena M. ; Baker, Richard C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:3:p:272-304. Full description at Econpapers || Download paper | 4 |
| 1998 | The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. (1998). Owusu-Ansah, Stephen . In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:605-631. Full description at Econpapers || Download paper | 4 |
| 2006 | Ownership, board structure, and performance in continental Europe. (2006). Krivogorsky, Victoria . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:2:p:176-197. Full description at Econpapers || Download paper | 3 |
| 2008 | Corporate governance and incidences of listing suspension by the JSE Securities Exchange of South Africa: An empirical analysis. (2008). Chamisa, Eddie ; Mangena, Musa . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:28-44. Full description at Econpapers || Download paper | 3 |
| 2006 | The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas. (2006). Riccio, Edson Luiz ; Doupnik, Timothy S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:237-261. Full description at Econpapers || Download paper | 3 |
| 2011 | Examining dual accounting systems in Europe. (2011). Muio, Flora ; Macias, Marta . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:1:p:51-78. Full description at Econpapers || Download paper | 3 |
| 2007 | Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). Gaeremynck, Ann ; Van Der Meulen, Sofie ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:123-142. Full description at Econpapers || Download paper | 3 |
| 2007 | Accounting-based regulation in emerging markets: The case of Chinas seasoned-equity offerings. (2007). Chen, Kevin C. W., . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:3:p:221-236. Full description at Econpapers || Download paper | 3 |
| 2011 | Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies. (2011). Stettler, Alfred ; Dong, Minyue . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:3:p:271-303. Full description at Econpapers || Download paper | 3 |
| 2007 | The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan. (2007). Rakhimbekova, Almagoul ; Woodward, David ; Tyrrall, David . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:82-110. Full description at Econpapers || Download paper | 3 |
| 2004 | Big Six auditors and audit quality: The Korean evidence. (2004). Rho, Joonhwa ; Jeong, Seok Woo . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:2:p:175-196. Full description at Econpapers || Download paper | 3 |
| 2000 | Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Jaggi, Bikki ; Low, Pek Yee. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519. Full description at Econpapers || Download paper | 3 |
| 2004 | Evidence from China on the value relevance of operating income vs. below-the-line items. (2004). Chen, Shimin ; Wang, Yuetang. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:4:p:339-364. Full description at Econpapers || Download paper | 3 |
| 2005 | Differences in the valuation of earnings and book value: Regulation effects or industry effects?. (2005). Ballas, Apostolos A. ; Hevas, Dimosthenis L.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:363-389. Full description at Econpapers || Download paper | 3 |
| 2009 | The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333. Full description at Econpapers || Download paper | 3 |
| 1999 | The Information Environment of Chinas A and B Shares: Can We Make Sense of the Numbers?. (1999). Wu, Annie ; Abdel-Khalik, Rashad A. ; Wong, Kie Ann . In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:4:p:467-489. Full description at Econpapers || Download paper | 3 |
| 2003 | Earnings management and initial public offerings: Evidence from the Netherlands. (2003). Mertens, Gerard ; van der Goot, Tjalling, ; Roosenboom, Peter . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:3:p:243-266. Full description at Econpapers || Download paper | 3 |
| 2000 | Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand. (2000). King, Raymond D. ; Graham, Roger C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:445-470. Full description at Econpapers || Download paper | 3 |
| 2009 | Crossed-listed foreign firms earnings informativeness, earnings management and disclosures of corporate governance information under SOX. (2009). Sun, Heuy Lian ; Chang, Jui Chin . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:1-32. Full description at Econpapers || Download paper | 3 |
| 1996 | A methodological note on cross-cultural accounting ethics research. (1996). Sharp, David J. ; Pant, Laurie W. ; Cohen, Jeffrey R.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66. Full description at Econpapers || Download paper | 3 |
| 2009 | Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit. (2009). Adhikari, Ajay ; Tondkar, Rasoul H. ; Hodgdon, Christopher . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:33-55. Full description at Econpapers || Download paper | 2 |
Citing documents used to compute impact factor 4:
[Click on heading to sort table]
| Year | Title | See |
|---|---|---|
| 2014 | Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia. (2014). Stankova, Adriana ; Tumpach, Milo . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2014:y:2014:i:4:id:131. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Financial accounting in the banking industry: A review of the empirical literature. (2014). Beatty, Anne ; Liao, Scott . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:339-383. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | A Review on Audit Quality Factors. (2014). Inacio, Helena ; Hosseinniakani, Seyed Mahmoud ; Mota, Rui . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:4:y:2014:i:2:p:243-254. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | The Value Relevance of IFRS in the UAE Banking Industry: Empirical Evidence from Dubai Financial Market, 2008-2013. (2014). Trabelsi, Mohamed . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:4:y:2014:i:4:p:60-71. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2012
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| Year | Title | See |
|---|---|---|
| 2012 | RETROSPECTIVE OF FINANCIAL REPORTING ON CAPITAL MARKET. (2012). MURESAN, Diana . In: Annales Universitatis Apulensis Series Oeconomica. RePEc:alu:journl:v:2:y:2012:i:14:p:8. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2012 | Missions-oriented RD&D institutions in energy between 2000 and 2010: A comparative analysis of China, the United Kingdom, and the United States. (2012). Anadon, Laura Diaz . In: Research Policy. RePEc:eee:respol:v:41:y:2012:i:10:p:1742-1756. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2011
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| Year | Title | See |
|---|---|---|
| 2011 | International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2011 | Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias. (2011). Muller, Hans Christian . In: DICE Discussion Papers. RePEc:zbw:dicedp:40. Full description at Econpapers || Download paper | [Citation Analysis] |
10 most frequent citing series:
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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.