Is this page useful for you? Then, help us to keep the service working. Please have a look to our donations page ... Thanks for your help!!

The International Journal of Accounting / Elsevier


0.63

Impact Factor

0.46

5-Years IF

16

5-Years H index

Main indicators


Raw data


IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.1000 (%)0.04
19910.1000 (%)0.04
19920.1000 (%)0.04
19930.11000 (%)0.06
19940.12000 (%)0.05
19950.2000 (%)0.07
19960.2432321170032 (27.4%)0.09
19970.090.280.09336530.055132332312 (23.5%)0.1
19980.060.290.06329740.044865465419 (39.6%)0.11
19990.120.330.1631128200.16132658971638 (28.8%)0.14
20000.110.410.1345173180.11226371281738 (31.1%)0.15
20010.080.410.141214200.0962766173178 (12.9%)10.020.15
20020.030.430.0540254180.071148631821018 (15.8%)10.030.18
20030.050.450.1241295550.19918141892226 (28.6%)120.290.19
20040.090.50.126321450.14878171982018 (20.7%)40.150.2
20050.040.530.0735356360.11016731931415 (14.9%)0.21
20060.070.520.135391560.141146141831815 (13.2%)0.21
20070.110.460.1632423730.171077081772919 (17.8%)0.18
20080.190.480.1835458890.1911767131693012 (10.3%)0.2
20090.090.490.1328486740.1558676163217 (12.1%)0.19
20100.250.470.26355211400.27366316165435 (13.9%)30.090.17
20110.190.530.26245451430.265063121654311 (22%)20.080.21
20120.250.570.34155601800.323159151545211 (35.5%)20.130.21
20130.380.640.28135731520.27143915137383 (21.4%)0.23
20140.360.690.28155881740.3222810115326 (27.3%)10.070.23
20150.430.770.42176052270.3892812102431 (11.1%)10.060.24
20160.631.070.46286332020.328322084398 (100%)80.290.33
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:


#YearTitleCited
12002Ownership 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

46
22000Impact 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

38
32006Board 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

37
42008Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; 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

36
52004A 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

35
62004Reply 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

32
72005Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; 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

29
81999Acceptance 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

26
92006Response 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

25
101999Corporate 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

22
111999Firm 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

21
122007Cross-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

20
132005The association between ISO 9000 certification and financial performance. (2005). Sharma, Divesh. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:2:p:151-172.

Full description at Econpapers || Download paper

20
142007Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Lopes, Patricia ; 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

20
152003A 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

17
161998Corporate 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

16
171999The 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

16
181996A 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

15
191999An 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

15
202003Audit firm size, public ownership, and firms discretionary accruals management. (2003). Vander Bauwhede, Heidi ; Gaeremynck, Ann ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22.

Full description at Econpapers || Download paper

15
212002Ownership 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

15
222000Disclosure 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

14
232004A 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

14
242000The 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

14
251998Accounting 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
262007Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). van der Meulen, Sofie ; 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

14
272000Assessing 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

14
282011Board 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

13
292003Earnings 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

13
302008Industry upheaval and valuation: Empirical evidence from the international oil and gas industry. (2008). Osmundsen, Petter ; Misund, BÃ¥rd ; 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

13
312005Reply to discussion of Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362.

Full description at Econpapers || Download paper

13
322002Global 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

13
332004Discussion 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

13
342008Incentives 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

13
351996Environmental 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

12
362006Earnings 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

12
372009The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Romilly, Peter ; Giorgioni, Gianluigi ; Power, David ; Hassan, Omaima A. G., . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102.

Full description at Econpapers || Download paper

12
382006A 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

11
391996International 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

11
401996A 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
412012The 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

11
421999Voluntary 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

11
432001The impact of national influence on accounting estimates: Implications for international accounting standard-setters. (2001). Schultz, Joseph Jr., ; Lopez, Thomas J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:36:y:2001:i:3:p:271-290.

Full description at Econpapers || Download paper

10
442009The 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

10
452003Pricing 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

10
461996Determinants 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
471996Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. (1996). Inclan, Carla ; Fekrat, Ali M. ; Petroni, David. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:2:p:175-195.

Full description at Econpapers || Download paper

10
482007Attribute 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

10
492006The 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

10
502011Mandating IFRS in an Unfavorable Environment: The Greek Experience. (2011). HEVAS, DIMOSTHENIS ; 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

10

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


#YearTitleCited
12008Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; 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

20
22006Board 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

17
32004A 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
42004Reply 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

15
52006Response 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

14
62005The association between ISO 9000 certification and financial performance. (2005). Sharma, Divesh. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:2:p:151-172.

Full description at Econpapers || Download paper

11
72007Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Lopes, Patricia ; 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

10
82011Board 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

9
92012The 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

9
102006Earnings 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
112000Impact 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

7
121999Corporate 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

6
132008Corporate 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

6
141997The transfer pricing concerns of developed and developing countries. (1997). Borkowski, Susan C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:32:y:1997:i:3:p:321-336.

Full description at Econpapers || Download paper

6
152014The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence. (2014). Rahman, Asheq ; Courtenay, Stephen ; Cai, Lei . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:2:p:147-178.

Full description at Econpapers || Download paper

6
162004Discussion 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

6
172008Incentives 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

6
182002Global 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
192008An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. (2008). Al-Shammari, Bader ; Brown, Philip . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:425-447.

Full description at Econpapers || Download paper

5
202004Big 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

5
211998The 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

5
222008Industry upheaval and valuation: Empirical evidence from the international oil and gas industry. (2008). Osmundsen, Petter ; Misund, BÃ¥rd ; 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

5
232002Ownership 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

5
242013A Meta-analysis of IFRS Adoption Effects. (2013). Khlif, Hichem ; Chalmers, Keryn ; Ahmed, Kamran . In: The International Journal of Accounting. RePEc:eee:accoun:v:48:y:2013:i:2:p:173-217.

Full description at Econpapers || Download paper

4
252009The 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

4
262000The Future of Financial Reporting in Europe: Its Role in Corporate Governance. (2000). Wallage, Philip ; Baker, Richard C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:2:p:173-187.

Full description at Econpapers || Download paper

4
272005Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Jaggi, Bikki ; Freedman, Martin . In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232.

Full description at Econpapers || Download paper

4
282006Reply to discussion of 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:369-372.

Full description at Econpapers || Download paper

4
292009Development of accounting regulation in Jordan. (2009). Al-Akra, Mahmoud ; Marashdeh, Omar ; Ali, Muhammad Jahangir . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:2:p:163-186.

Full description at Econpapers || Download paper

4
302007Cross-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

3
312006The 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
322013Determinants of Board of Statutory Auditor and Internal Control Committee Diligence: A Comparison Between Audit Committee and the Corresponding Italian Committees. (2013). Greco, Angela M. ; Rizzotti, Davide . In: The International Journal of Accounting. RePEc:eee:accoun:v:48:y:2013:i:1:p:84-110.

Full description at Econpapers || Download paper

3
332006Response 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

3
342010Disclosure and cost of equity capital in emerging markets: The Brazilian case. (2010). Lopes, Alexsandro Broedel ; de Alencar, Roberta Carvalho . In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:4:p:443-464.

Full description at Econpapers || Download paper

3
351996A 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
362014Financial Crisis And Earnings Management: The European Evidence. (2014). Filip, Andrei . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:4:p:455-478.

Full description at Econpapers || Download paper

3
372011Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses. (2011). Cho, Myojung ; Hah, Young D. ; Kim, Oliver . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:1:p:79-101.

Full description at Econpapers || Download paper

3
382009The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Romilly, Peter ; Giorgioni, Gianluigi ; Power, David ; Hassan, Omaima A. G., . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102.

Full description at Econpapers || Download paper

3
392006A 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

3
402011Mandating IFRS in an Unfavorable Environment: The Greek Experience. (2011). HEVAS, DIMOSTHENIS ; 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

3
412012International Corporate Governance and Finance: Legal, Cultural and Political Explanations. (2012). MATOUSSI, Hamadi ; Jardak, Maha Khemakhem . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:1-43.

Full description at Econpapers || Download paper

3
422006An analysis of the factors affecting the adoption of international accounting standards by developing countries. (2006). Zeghal, Daniel ; Mhedhbi, Karim. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:373-386.

Full description at Econpapers || Download paper

3
432010Development of accounting in Poland: Market efficiency and the value relevance of reported earnings. (2010). Dobija, Dorota ; Klimczak, Karol Marek . In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:3:p:356-374.

Full description at Econpapers || Download paper

3
442011Earnings 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

3
451996An analysis (meta- and otherwise) of multinational transfer pricing research. (1996). Borkowski, Susan C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:39-53.

Full description at Econpapers || Download paper

3
462006The 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

3
472015Institutional Investors, Risk/Performance and Corporate Governance. (2015). Chapple, Larelle ; Seamer, Michael ; Hutchinson, Marion . In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:1:p:31-52.

Full description at Econpapers || Download paper

3
482010The value relevance of earnings in a transition economy: The case of Romania. (2010). Filip, Andrei . In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:1:p:77-103.

Full description at Econpapers || Download paper

3
491999The 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
501999Firm 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

2

Citing documents used to compute impact factor 20:


YearTitle
2016The role of institutional investors in propagating the 2007 financial crisis in Southern Europe. (2016). Garcia-Gomez, Conrado Diego ; Farinha, Jorge Bento ; Diez-Esteban, Jose Maria . In: Research in International Business and Finance. RePEc:eee:riibaf:v:38:y:2016:i:c:p:439-454.

Full description at Econpapers || Download paper

2016Risk governance: conceptualization, tasks, and research agenda. (2016). Stein, Volker ; Wiedemann, Arnd . In: Journal of Business Economics. RePEc:spr:jbecon:v:86:y:2016:i:8:d:10.1007_s11573-016-0826-4.

Full description at Econpapers || Download paper

2016Institutional investors in Australia: Do they play a homogenous monitoring role?. (2016). Johl, Shireenjit K ; Tanewski, George ; Muniandy, Puspa . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:40:y:2016:i:pb:p:266-288.

Full description at Econpapers || Download paper

2016TRANSFER PRICING AGGRESSIVENESS AND FINANCIAL DERIVATIVES PRACTICES: EMPIRICAL EVIDENCES FROM UNITED KINGDOM. (2016). Santos, Ricardo ; Brando, Elisio ; Pereira, Samuel . In: FEP Working Papers. RePEc:por:fepwps:583.

Full description at Econpapers || Download paper

2016THE VALUE RELEVANCE OF FINANCIAL INFORMATION UNDER THE INFLUENCE OF COUNTRY RISKS. THE CASE OF THE INDIAN LISTED COMPANIES. (2016). Istrate, Costel ; Robu, Mihaela-Alina ; Popescu, Cristian ; Carp, Mihai . In: Review of Economic and Business Studies. RePEc:aic:revebs:y:2016:j:18:istratec.

Full description at Econpapers || Download paper

2016The Impact of Financial Leverage on Accrual-Based and Real Earnings Management. (2016). Mortazavi, Mahboobe Sadat ; Vakilifard, Hamid Reza . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:6:y:2016:i:2:p:53-60.

Full description at Econpapers || Download paper

2016Family control and loan collateral: Evidence from China. (2016). Pan, Xiaofei ; Tian, Gary Gang . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:67:y:2016:i:c:p:53-68.

Full description at Econpapers || Download paper

2016Are level 3 fair values reflected in firm value? Evidence from European banks. (2016). Kisseleva, Katja ; Lorenz, Daniela . In: ESMT Research Working Papers. RePEc:esm:wpaper:esmt-16-03.

Full description at Econpapers || Download paper

2016Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa. (2016). Ntim, Collins. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:155-216.

Full description at Econpapers || Download paper

2016Ecological economics: A Luhmannian analysis of integrated reporting. (2016). Alexander, David ; Blum, Veronique . In: Ecological Economics. RePEc:eee:ecolec:v:129:y:2016:i:c:p:241-251.

Full description at Econpapers || Download paper

2016SECs acceptance of IFRS-based financial reporting: An examination based in institutional theory. (2016). Alon, Anna ; Dwyer, Peggy D. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:48:y:2016:i:c:p:1-16.

Full description at Econpapers || Download paper

2016The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation. (2016). Kim, Oksana . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:345-362.

Full description at Econpapers || Download paper

2016The association between earnings quality and the cost of equity capital: Evidence from the UK. (2016). Haslam, Jim ; Eliwa, Yasser ; Abraham, Santhosh . In: International Review of Financial Analysis. RePEc:eee:finana:v:48:y:2016:i:c:p:125-139.

Full description at Econpapers || Download paper

2016Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe. (2016). Houqe, Muhammad Nurul ; Monem, Reza M ; Tareq, Mohammad ; van Zijl, Tony . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:40:y:2016:i:pb:p:476-490.

Full description at Econpapers || Download paper

2016The Impact and Determinants of Environmental Taxation on Economic Growth Communities in Romania. (2016). Popescu, Gheorghe H ; Andrei, Jean ; Cristina, Manole ; Nica, Elvira ; Mieila, Mihai . In: Energies. RePEc:gam:jeners:v:9:y:2016:i:11:p:902-:d:81892.

Full description at Econpapers || Download paper

2016IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study. (2016). Houqe, Muhammad Nurul ; Monem, Reza M. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:363-378.

Full description at Econpapers || Download paper

2016Discussion on “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-country Study”. (2016). Rahman, Asheq R. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:379-381.

Full description at Econpapers || Download paper

2016Reply to the Discussion of “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study”. (2016). Houqe, Muhammad Nurul ; Monem, Reza M. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:382-384.

Full description at Econpapers || Download paper

2016The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management. (2016). Enomoto, Masahiro ; Yamaguchi, Tomoyasu . In: Discussion Paper Series. RePEc:kob:dpaper:dp2016-18.

Full description at Econpapers || Download paper

2016The use of management forecasts to dampen analysts expectations by Chinese listed firms. (2016). Huang, Wei . In: International Review of Financial Analysis. RePEc:eee:finana:v:45:y:2016:i:c:p:263-272.

Full description at Econpapers || Download paper

Recent citations (cites in year: CiY)


Recent citations received in 2016

YearCiting document
2016Discussion of “Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements”. (2016). Filip, Andrei . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:1:p:51-56.

Full description at Econpapers || Download paper

2016Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”. (2016). Perkins, Jon D. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:266-270.

Full description at Econpapers || Download paper

2016Response to Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”. (2016). Olibe, Kingsley O. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:271-274.

Full description at Econpapers || Download paper

2016Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study”. (2016). Sami, Heibatollah . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:306-309.

Full description at Econpapers || Download paper

2016Carbon management system study: Contributions, limitations, and future opportunities: A response to discussion comments (2016). (2016). Tang, Qingliang . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:310-314.

Full description at Econpapers || Download paper

2016Discussion on “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-country Study”. (2016). Rahman, Asheq R. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:379-381.

Full description at Econpapers || Download paper

2016Reply to the Discussion of “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study”. (2016). Houqe, Muhammad Nurul ; Monem, Reza M. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:382-384.

Full description at Econpapers || Download paper

2016Discussion of Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect of Financial Analysts Earnings Forecast Errors. (2016). Gotti, Giorgio . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:462-463.

Full description at Econpapers || Download paper

Recent citations received in 2015

YearCiting document
2015Discussion of “The Association Between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union”. (2015). Charitou, Andreas . In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:418-426.

Full description at Econpapers || Download paper

Recent citations received in 2014

YearCiting document
2014The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries. (2014). Mazza, Tatiana ; Azzali, Stefano . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-001003.

Full description at Econpapers || Download paper

Recent citations received in 2013

YearCiting document

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.

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated April, 6 2017. Contact: CitEc Team