Citation analysis for Abacus / Accounting Foundation, University of Sydney

Abacus / Accounting Foundation, University of Sydney

0.09

Impact Factor

0.25

5-Years IF

5-Years H index

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ]
[more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw data

	IF	AIF	IF5	DOC	CDO	CCU	CIF	CIT	D2Y	C2Y	D5Y	C5Y	%SC	CiY	II	AII
1990		0.1			0				0		0		(%)			0.04
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		0.2			0				0		0		(%)			0.07
1996		0.23			0				0		0		(%)			0.09
1997		0.27			0				0		0		(%)			0.09
1998		0.29			0				0		0		(%)			0.1
1999		0.32			0				0		0		(%)			0.13
2000		0.4			0				0		0		(%)			0.15
2001		0.4		20	20			29	0		0		(%)			0.15
2002	0.05	0.42	0.05	21	41	4	0.1	130	20	1	20	1	1 (%)			0.18
2003	0.05	0.44	0.05	24	65	2	0.03	55	41	2	41	2	(%)			0.19
2004	0.07	0.49	0.06	17	82	4	0.05	39	45	3	65	4	(%)			0.2
2005	0.12	0.53	0.11	16	98	9	0.09	49	41	5	82	9	(%)			0.21
2006	0.15	0.51	0.12	25	123	13	0.11	87	33	5	98	12	(%)			0.2
2007	0.12	0.45	0.2	28	151	24	0.16	123	41	5	103	21	2 (1.6%)	2	0.07	0.18
2008	0.08	0.48	0.12	26	177	22	0.12	43	53	4	110	13	(%)			0.2
2009	0.11	0.47	0.15	26	203	38	0.19	60	54	6	112	17	(%)	1	0.04	0.19
2010	0.17	0.45	0.25	26	229	49	0.21	52	52	9	121	30	(%)			0.16
2011	0.25	0.52	0.24	22	251	71	0.28	65	52	13	131	31	(%)			0.2
2012	0.29	0.55	0.31	20	271	82	0.3	16	48	14	128	40	(%)			0.2
2013	0.33	0.62	0.3	31	302	89	0.29	26	42	14	120	36	(%)	3	0.1	0.22
2014	0.1	0.64	0.26	21	323	101	0.31	11	51	5	125	32	(%)			0.21
2015	0.27	0.69	0.39	22	345	170	0.49	5	52	14	120	47	(%)			0.22
2016	0.09	0.85	0.25	26	371	91	0.25	6	43	4	116	29	(%)	2	0.08	0.26

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:

#	Year	Title	Cited
1	2002	Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Haniffa, R. M. ; Cooke, T. E.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349. Full description at Econpapers \|\| Download paper	77
2	2007	Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward I. ; Sabato, Gabriele . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357. Full description at Econpapers \|\| Download paper	47
3	2006	International financial reporting standards and experts perceptions of disclosure quality. (2006). Gebhardt, Gunther ; DASKE, HOLGER . In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:461-498. Full description at Econpapers \|\| Download paper	33
4	2011	Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Chapple, Larelle ; Clarkson, Peter M. ; OVERELL, MICHAEL B.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60. Full description at Econpapers \|\| Download paper	24
5	2003	Earnings and Impression Management in Financial Reports: The Case of CEO Changes. (2003). Ramsay, Alan ; Mather, Paul ; Godfrey, Jayne . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123. Full description at Econpapers \|\| Download paper	22
6	2006	Social reporting by islamic banks. (2006). Maali, Bassam ; Casson, Peter ; Napier, Christopher . In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289. Full description at Econpapers \|\| Download paper	20
7	2009	New Public Management: The Cruellest Invention of the Human Spirit?-super-1. (2009). Lapsley, Irvine . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21. Full description at Econpapers \|\| Download paper	17
8	2008	Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. (2008). Whittington, Geoffrey . In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168. Full description at Econpapers \|\| Download paper	17
9	2010	Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his NinetyâFifth Birthday. (2010). Sueyoshi, Toshiyuki ; Ijiri, Yuji. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:464-505. Full description at Econpapers \|\| Download paper	13
10	2011	IFRS Practices and the Persistence of Accounting System Classification. (2011). Nobes, Christopher . In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:267-283. Full description at Econpapers \|\| Download paper	12
11	2005	The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures. (2005). Hartmann, Frank . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:241-264. Full description at Econpapers \|\| Download paper	12
12	2008	To Fair Value or Not to Fair Value: A Broader Perspective. (2008). Ronen, Joshua . In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:181-208. Full description at Econpapers \|\| Download paper	12
13	2010	The Value Relevance of Management Forecasts and Their Impact on Analysts Forecasts: Empirical Evidence From Japan. (2010). Ota, Koji . In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:1:p:28-59. Full description at Econpapers \|\| Download paper	11
14	2005	Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240. Full description at Econpapers \|\| Download paper	11
15	2002	Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue and Format Choices. (2002). Stevens, Kevin T. ; Shelton, Sandra Waller ; Hill, Nancy Thorley. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:78-90. Full description at Econpapers \|\| Download paper	10
16	2007	The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216. Full description at Econpapers \|\| Download paper	10
17	2007	The determinants of the price impact of block trades: further evidence. (2007). Lepone, Andrew ; Frino, Alex ; Jarnecic, Elvis . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:94-106. Full description at Econpapers \|\| Download paper	10
18	2001	Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820-1887). (2001). Macias, Marta ; Carmona, Salvador . In: Abacus. RePEc:bla:abacus:v:37:y:2001:i:2:p:139-165. Full description at Econpapers \|\| Download paper	9
19	2003	Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232. Full description at Econpapers \|\| Download paper	9
20	2007	Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice. (2007). McLeay, Stuart ; Jaafar, Aziz. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:156-189. Full description at Econpapers \|\| Download paper	9
21	2006	Principles- versus rules-based accounting standards: the FASBs standard setting strategy. (2006). Wagenhofer, Alfred ; Bromwich, Michael ; Benston, George J.. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:165-188. Full description at Econpapers \|\| Download paper	9
22	2007	Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model. (2007). Hensher, David ; Jones, Stewart . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:241-264. Full description at Econpapers \|\| Download paper	9
23	2008	Influence of Culture on Earnings Management: A Note. (2008). Doupnik, Timothy S.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340. Full description at Econpapers \|\| Download paper	9
24	2005	Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change. (2005). Potter, Bradley N.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:265-289. Full description at Econpapers \|\| Download paper	8
25	2007	Factors Affecting the Probability of Bankruptcy: A Managerial Decision Based Approach. (2007). . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:303-324. Full description at Econpapers \|\| Download paper	8
26	2007	Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership. (2007). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:271-296. Full description at Econpapers \|\| Download paper	8
27	2004	Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information. (2004). Grundfest, Joseph A. ; Griffin, Paul A. ; Perino, Michael A.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:21-48. Full description at Econpapers \|\| Download paper	8
28	2006	Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market. (2006). Raonic, Ivana ; McLeay, Stuart ; Dargenidou, Christina . In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:388-414. Full description at Econpapers \|\| Download paper	8
29	2007	The influence of culture on accountants application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48. Full description at Econpapers \|\| Download paper	8
30	2004	Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities. (2004). Adams, Carol ; McPhail, Ken J.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:3:p:405-435. Full description at Econpapers \|\| Download paper	7
31	2003	Replacement Cost Asset Valuation and Regulation of Energy Infrastructure Tariffs. (2003). Johnstone, D. J.. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:1-41. Full description at Econpapers \|\| Download paper	7
32	2009	Relevance of Academic Research and Researchers Role in the IASBs Financial Reporting Standard Setting. (2009). Sellhorn, Thorsten ; Hitz, Joerg-Markus ; FLBIER, ROLF UWE . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:455-492. Full description at Econpapers \|\| Download paper	7
33	2009	Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers \|\| Download paper	7
34	2009	Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy. (2009). Hartmann, Frank ; Perego, Paolo . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:397-428. Full description at Econpapers \|\| Download paper	7
35	2004	Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness. (2004). Georgiou, George . In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:219-237. Full description at Econpapers \|\| Download paper	7
36	2002	Accounting for Private Estates and the Household in the Twentieth-Century BC Middle Kingdom, Ancient Egypt. (2002). Ezzamel, Mahmoud . In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:2:p:235-262. Full description at Econpapers \|\| Download paper	7
37	2004	Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China. (2004). Xiao, Jason Zezhong ; Weetman, Pauline ; Sun, Manli. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:193-218. Full description at Econpapers \|\| Download paper	7
38	2009	Accounting for Intangible Assets: There is Also an Income Statement. (2009). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371. Full description at Econpapers \|\| Download paper	6
39	2002	Proportionate Growth and the Theoretical Foundations of Financial Ratios. (2002). McLeay, Stuart ; Trigueiros, Duarte . In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:297-316. Full description at Econpapers \|\| Download paper	6
40	2010	Hicksian Income in the Conceptual Framework. (2010). Sunder, Shyam ; Bromwich, Michael ; Macve, Richard . In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:3:p:348-376. Full description at Econpapers \|\| Download paper	6
41	2005	The effect of legislation on corporate disclosure practices. (2005). Yeoh, Joanna ; Owusu-Ansah, Stephen . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:1:p:92-109. Full description at Econpapers \|\| Download paper	6
42	2002	Accounting Practice Harmony, Accounting Regulation and Firm Characteristics. (2002). Rahman, Asheq ; Ganesh, Siva ; Perera, Hector . In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:46-77. Full description at Econpapers \|\| Download paper	6
43	2003	Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case. (2003). . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:186-210. Full description at Econpapers \|\| Download paper	6
44	2013	The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Gold, Daniel L. ; Clarkson, Peter M. ; Chapple, Larelle . In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33. Full description at Econpapers \|\| Download paper	6
45	2007	Accounting Valuation Models: A Short Primer. (2007). BRIEF, RICHARD P.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:4:p:429-437. Full description at Econpapers \|\| Download paper	6
46	2010	Financial Forecasting, Risk and Valuation: Accounting for the Future. (2010). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:2:p:211-228. Full description at Econpapers \|\| Download paper	5
47	2004	Modern Costing Innovations and Legitimation: A Health Care Study. (2004). Lapsley, Irvine ; Arnaboldi, Michela . In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:1-20. Full description at Econpapers \|\| Download paper	5
48	2007	On the IASB comprehensive income project: an analysis of the case for dual income display. (2007). de Beelde, Ignace ; van Cauwenberge, Philippe . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:1-26. Full description at Econpapers \|\| Download paper	5
49	2011	Distress Risk, Growth and Earnings Quality. (2011). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos . In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:2:p:158-181. Full description at Econpapers \|\| Download paper	5
50	2011	Why Governments Should Use the Government Finance Statistics Accounting System. (2011). Barton, Allan . In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:4:p:411-445. Full description at Econpapers \|\| Download paper	5

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2002	Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Haniffa, R. M. ; Cooke, T. E.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349. Full description at Econpapers \|\| Download paper	28
2	2007	Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward I. ; Sabato, Gabriele . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357. Full description at Econpapers \|\| Download paper	23
3	2011	Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Chapple, Larelle ; Clarkson, Peter M. ; OVERELL, MICHAEL B.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60. Full description at Econpapers \|\| Download paper	19
4	2006	International financial reporting standards and experts perceptions of disclosure quality. (2006). Gebhardt, Gunther ; DASKE, HOLGER . In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:461-498. Full description at Econpapers \|\| Download paper	10
5	2006	Social reporting by islamic banks. (2006). Maali, Bassam ; Casson, Peter ; Napier, Christopher . In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289. Full description at Econpapers \|\| Download paper	9
6	2010	Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his NinetyâFifth Birthday. (2010). Sueyoshi, Toshiyuki ; Ijiri, Yuji. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:464-505. Full description at Econpapers \|\| Download paper	8
7	2005	Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240. Full description at Econpapers \|\| Download paper	7
8	2009	New Public Management: The Cruellest Invention of the Human Spirit?-super-1. (2009). Lapsley, Irvine . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21. Full description at Econpapers \|\| Download paper	7
9	2008	Influence of Culture on Earnings Management: A Note. (2008). Doupnik, Timothy S.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340. Full description at Econpapers \|\| Download paper	7
10	2008	Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. (2008). Whittington, Geoffrey . In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168. Full description at Econpapers \|\| Download paper	7
11	2005	The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures. (2005). Hartmann, Frank . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:241-264. Full description at Econpapers \|\| Download paper	6
12	2011	IFRS Practices and the Persistence of Accounting System Classification. (2011). Nobes, Christopher . In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:267-283. Full description at Econpapers \|\| Download paper	6
13	2003	Earnings and Impression Management in Financial Reports: The Case of CEO Changes. (2003). Ramsay, Alan ; Mather, Paul ; Godfrey, Jayne . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123. Full description at Econpapers \|\| Download paper	6
14	2007	Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model. (2007). Hensher, David ; Jones, Stewart . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:241-264. Full description at Econpapers \|\| Download paper	5
15	2013	The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Gold, Daniel L. ; Clarkson, Peter M. ; Chapple, Larelle . In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33. Full description at Econpapers \|\| Download paper	5
16	2007	The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216. Full description at Econpapers \|\| Download paper	5
17	2014	A Comparative Analysis of the Investment Characteristics of Alternative Gold Assets. (2014). faff, robert ; Benson, Karen ; Pullen, Tim . In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:76-92. Full description at Econpapers \|\| Download paper	5
18	2007	The influence of culture on accountants application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48. Full description at Econpapers \|\| Download paper	5
19	2006	Principles- versus rules-based accounting standards: the FASBs standard setting strategy. (2006). Wagenhofer, Alfred ; Bromwich, Michael ; Benston, George J.. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:165-188. Full description at Econpapers \|\| Download paper	5
20	2003	Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232. Full description at Econpapers \|\| Download paper	4
21	2010	Financial Forecasting, Risk and Valuation: Accounting for the Future. (2010). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:2:p:211-228. Full description at Econpapers \|\| Download paper	4
22	2005	Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change. (2005). Potter, Bradley N.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:265-289. Full description at Econpapers \|\| Download paper	4
23	2009	Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers \|\| Download paper	4
24	2010	The Value Relevance of Management Forecasts and Their Impact on Analysts Forecasts: Empirical Evidence From Japan. (2010). Ota, Koji . In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:1:p:28-59. Full description at Econpapers \|\| Download paper	4
25	2005	The effect of legislation on corporate disclosure practices. (2005). Yeoh, Joanna ; Owusu-Ansah, Stephen . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:1:p:92-109. Full description at Econpapers \|\| Download paper	4
26	2007	On the IASB comprehensive income project: an analysis of the case for dual income display. (2007). de Beelde, Ignace ; van Cauwenberge, Philippe . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:1-26. Full description at Econpapers \|\| Download paper	3
27	2007	Factors Affecting the Probability of Bankruptcy: A Managerial Decision Based Approach. (2007). . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:303-324. Full description at Econpapers \|\| Download paper	3
28	2007	Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership. (2007). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:271-296. Full description at Econpapers \|\| Download paper	3
29	2013	Information Disclosure and Stock Liquidity: Evidence from Borsa Italiana. (2013). Frino, Alex ; Mollica, Vito ; Palumbo, Riccardo ; Capalbo, Francesco ; Gerace, Dionigi . In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:4:p:423-440. Full description at Econpapers \|\| Download paper	3
30	2013	The Capital Asset Pricing Model ( CAPM ): The History of a Failed Revolutionary Idea in Finance?. (2013). Dempsey, Mike . In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:7-23. Full description at Econpapers \|\| Download paper	3
31	2011	Why Governments Should Use the Government Finance Statistics Accounting System. (2011). Barton, Allan . In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:4:p:411-445. Full description at Econpapers \|\| Download paper	3
32	2008	To Fair Value or Not to Fair Value: A Broader Perspective. (2008). Ronen, Joshua . In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:181-208. Full description at Econpapers \|\| Download paper	3
33	2014	CEO Risk Preference and Investing in R&D. (2014). Abdel-khalik, Rashad A.. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:3:p:245-278. Full description at Econpapers \|\| Download paper	3
34	2007	Explanators of Local Government Distress. (2007). Walker, R. G. ; Jones, Stewart . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:396-418. Full description at Econpapers \|\| Download paper	3
35	2014	The Value Relevance of Mandatory Non-GAAP Earnings. (2014). Emanuel, David ; Cahan, Steven F. ; Venter, Elmar R.. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:1-24. Full description at Econpapers \|\| Download paper	2
36	2010	The Impact of Media Attention on the Use of Alternative Earnings Measures. (2010). Mertens, Gerard ; Roosenboom, Peter ; Koning, Miriam . In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:3:p:258-288. Full description at Econpapers \|\| Download paper	2
37	2011	Financial Distress and the EarningsâSensitivityâDifference Measure of Conservatism. (2011). HSU, AUDREY WENHSIN ; Peasnell, Ken ; O'Hanlon, John . In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:284-314. Full description at Econpapers \|\| Download paper	2
38	2011	Do Publicly Signalled Earnings Management Incentives Affect Analyst Forecast Accuracy?. (2011). Wilson, Mark ; Wu, YI. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:315-342. Full description at Econpapers \|\| Download paper	2
39	2009	Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy. (2009). Hartmann, Frank ; Perego, Paolo . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:397-428. Full description at Econpapers \|\| Download paper	2
40	2012	Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis. (2012). Habib, Ahsan . In: Abacus. RePEc:bla:abacus:v:48:y:2012:i:2:p:214-248. Full description at Econpapers \|\| Download paper	2
41	2002	Proportionate Growth and the Theoretical Foundations of Financial Ratios. (2002). McLeay, Stuart ; Trigueiros, Duarte . In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:297-316. Full description at Econpapers \|\| Download paper	2
42	2011	The Value Relevance of Transparency and Corporate Governance in Malaysia Before and After the Asian Financial Crisis. (2011). Morris, Richard D. ; PHAM, TAM ; Gray, Sidney J.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:2:p:205-233. Full description at Econpapers \|\| Download paper	2
43	2011	Issues in the Preparation of Public Sector Consolidated Statements. (2011). Walker, R. G.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:4:p:477-500. Full description at Econpapers \|\| Download paper	2
44	2010	Hicksian Income in the Conceptual Framework. (2010). Sunder, Shyam ; Bromwich, Michael ; Macve, Richard . In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:3:p:348-376. Full description at Econpapers \|\| Download paper	2
45	2013	The CAPM : Theoretical Validity, Empirical Intractability and Practical Applications. (2013). Walter, Terry ; Brown, Philip . In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:44-50. Full description at Econpapers \|\| Download paper	2
46	2006	Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market. (2006). Raonic, Ivana ; McLeay, Stuart ; Dargenidou, Christina . In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:388-414. Full description at Econpapers \|\| Download paper	2
47	2011	Assessing the Impact of FairâValue Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach. (2011). RODRGUEZPREZ, GONZALO ; TORRENT, MARGARITA ; SOL, MAGDA ; SLOF, JOHN ; VILARDELL, IMMACULADA . In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:61-84. Full description at Econpapers \|\| Download paper	2
48	2013	The Failure of the Capital Asset Pricing Model ( CAPM ): An Update and Discussion. (2013). Bornholt, Graham. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:36-43. Full description at Econpapers \|\| Download paper	2
49	2011	Distress Risk, Growth and Earnings Quality. (2011). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos . In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:2:p:158-181. Full description at Econpapers \|\| Download paper	2
50	2007	The determinants of the price impact of block trades: further evidence. (2007). Lepone, Andrew ; Frino, Alex ; Jarnecic, Elvis . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:94-106. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 4:

Year	Title
2016	Efficient contracting and incentive agreements between regulators and bus operators: The influence of risk preferences of contracting agents on contract choice. (2016). Ho, Chinh ; Hensher, David ; Knowles, Louise . In: Transportation Research Part A: Policy and Practice. RePEc:eee:transa:v:87:y:2016:i:c:p:22-40. Full description at Econpapers \|\| Download paper
2016	Conservatism as a Defining Principle for Accounting. (2016). Penman, Stephen . In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2016:v:6:p:1-16. Full description at Econpapers \|\| Download paper
2016	Diamonds vs. precious metals: What shines brightest in your investment portfolio?. (2016). faff, robert ; Yao, Yiran ; Yew, Rand Kwong . In: International Review of Financial Analysis. RePEc:eee:finana:v:43:y:2016:i:c:p:1-14. Full description at Econpapers \|\| Download paper
2016	Implementation of Al-Wadiah (saving instrument) Contract in Contemporary Gold Transaction. (2016). Shuib, Mohd Sollehudin ; Fadzil, Aiman Bin ; Hashim, Hydzulkifli ; Osman, Amirul F ; Bakar, Azizi A. In: Journal of Business. RePEc:lrc:larjob:v:1:y:2016:i:4:p:35-38. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2016

Year	Citing document
2016	Ownership, analyst coverage, and stock synchronicity in China. (2016). Johansson, Anders ; Feng, Xunan ; Hu, NA. In: International Review of Financial Analysis. RePEc:eee:finana:v:45:y:2016:i:c:p:79-96. Full description at Econpapers \|\| Download paper
2016	Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan. (2016). Yoshinaga, Yuto. In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2016:v:6:p:95-122. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document

Recent citations received in 2014

Year	Citing document

Recent citations received in 2013

Year	Citing document
2013	DETERMINANTS OF FINANCIAL REPORTING QUALITY FOR LISTED ENTITIES IN MACEDONIA: EVIDENCE FROM FAIR VALUE ACCOUNTING. (2013). Atanasovski, Atanasko . In: Journal Articles. RePEc:cmk:journl:y:2013:p:23-36. Full description at Econpapers \|\| Download paper
2013	How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data. (2013). Stadler, Christian ; Nobes, Christopher . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:38:y:2013:i:8:p:573-595. Full description at Econpapers \|\| Download paper
2013	The development of financial markets and financial theory: 50 years of interaction. (2013). Gnan, Ernest ; Balling, Morten . In: SUERF 50th Anniversary Volume Chapters. RePEc:erf:erfftc:1-5. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	Journal of Business Ethics / Springer	17
2	Post-Print / HAL	12
3	Energy Economics / Elsevier	12
4	Australian Journal of Management / Australian School of Business	10
5	MPRA Paper / University Library of Munich, Germany	10
6	Accounting, Organizations and Society / Elsevier	9
7	MANAGEMENT CONTROL / FrancoAngeli Editore	9
8	The International Journal of Accounting / Elsevier	9
9	Accounting, Economics, and Law: A Convivium / De Gruyter	8
10	International Review of Financial Analysis / Elsevier	7
11	Review of Quantitative Finance and Accounting / Springer	7

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.