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The International Journal of Accounting / Elsevier


0.69

Impact Factor

0.5

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
19910.09000 (%)0.04
19920.09000 (%)0.04
19930.11000 (%)0.05
19940.12000 (%)0.05
19950.2000 (%)0.07
19960.2432321240032 (25.8%)0.09
19970.090.280.09336530.055332332312 (22.6%)0.1
19980.060.290.06329740.044965465419 (38.8%)0.1
19990.120.330.1631128200.16137658971638 (27.7%)0.14
20000.110.40.1345173180.11246371281738 (30.6%)0.15
20010.080.410.141214200.0972766173178 (11.1%)10.020.15
20020.030.420.0540254180.071318631821018 (13.7%)10.030.18
20030.050.450.1241295550.19978141892226 (26.8%)120.290.19
20040.090.50.126321450.14938171982019 (20.4%)40.150.2
20050.040.530.0735356360.11086731931415 (13.9%)0.21
20060.070.520.135391560.141366141831815 (11%)0.2
20070.110.460.1632423730.171137081772920 (17.7%)0.18
20080.190.490.1835458890.1912867131693013 (10.2%)0.2
20090.090.480.1328486740.1566676163217 (10.6%)0.19
20100.250.460.26355211400.27376316165435 (13.5%)30.090.17
20110.190.530.26245451500.285763121654312 (21.1%)20.080.2
20120.250.560.34155601840.334159151545214 (34.1%)20.130.2
20130.380.630.28135731600.28183915137394 (22.2%)0.22
20140.390.660.29155881880.32292811115338 (27.6%)10.070.22
20150.430.730.43176052400.4122812102443 (25%)10.060.23
20160.690.950.5286332240.35123222844210 (83.3%)80.290.29
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

53
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.

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41
32008Using 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.

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39
42000Impact 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.

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39
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.

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39
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.

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36
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.

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31
82006Response 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.

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29
91999Acceptance 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.

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27
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.

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24
112002Global 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.

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22
122007Accounting 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.

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22
131999Firm 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.

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21
142007Cross-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.

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20
152005The 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.

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20
162003A 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.

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19
171998Corporate 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.

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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.

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16
192007Attribute 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.

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16
202011Board 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.

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16
212003Audit 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.

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16
222002Ownership 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.

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16
231999The 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.

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16
242005Reply 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.

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15
251999An 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.

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15
262008Industry 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.

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15
272006A 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.

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15
282000Disclosure 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.

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14
292004A 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.

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14
301996Environmental 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.

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14
312000The 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.

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14
322008Incentives 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.

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14
331998Accounting 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.

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14
342000Assessing 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.

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14
352012The 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.

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13
361996Corporate 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.

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13
372005Global 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.

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13
382004Discussion 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.

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13
392003Earnings 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.

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13
402009The 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.

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12
411996A 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.

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12
422006Earnings 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.

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12
432007Attribute 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.

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12
441999Voluntary 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.

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12
452006The 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.

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12
462003Pricing 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.

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11
472006Ownership, 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.

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11
482006An 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.

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11
491996International 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.

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11
502009The 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.

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11

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

23
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

19
32004Reply 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

18
42004A 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.

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18
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

16
62002Global 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

14
72011Board 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

12
82005The 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
92007Accounting 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

11
102012The 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
112002Ownership 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

7
122006A 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

7
132005Global 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

7
142006Earnings 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.

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7
152008Corporate 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.

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7
162000Impact 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
172008Industry 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.

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7
182014The 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.

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7
192008Incentives 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
201997The 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.

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6
212008Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. (2008). Utama, Sidharta ; Siregar, Sylvia Veronica . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:1-27.

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6
222006An 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.

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6
232004Discussion 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
241999Corporate 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.

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6
252004Big 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.

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6
261998The 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.

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6
272006Ownership, 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.

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5
282009The 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.

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5
292013A 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.

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5
302008An 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.

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5
312012How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China. (2012). Wu, Xi ; Rui, Oliver ; Firth, Michael . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:109-138.

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5
322012The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market. (2012). Alali, Fatima A. ; Foote, Paul Sheldon . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:85-108.

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4
332007Attribute 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.

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4
342006The 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.

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4
352014Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK. (2014). Barbu, Elena M. ; Dumontier, Pascal ; Feleag, Niculae . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:2:p:231-247.

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4
362013Determinants 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.

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4
372014Convergence of accounting standards and foreign direct investment. (2014). xu, bin ; ding, yuan ; Chen, Charles J. P., . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:1:p:53-86.

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4
382006Reply 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.

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4
392009Development 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.

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4
402011Optimistic 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.

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4
412007Attribute 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.

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4
422000The 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.

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4
431996A 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.

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4
442009Determinants of board members financial expertise -- Empirical evidence from France. (2009). Stolowy, Hervé ; Jeanjean, Thomas. In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:378-402.

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4
452011Earnings 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.

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462012International 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.

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472009The 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.

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3
482006Response 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.

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3
491999Acceptance 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.

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3
502010Development 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.

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3

Citing documents used to compute impact factor 22:


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.

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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.

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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.

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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.

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

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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2016A review of the IFRS adoption literature. (2016). de George, Emmanuel T ; Shivakumar, Lakshmanan ; Li, XI. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1.

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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.

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2016International Accounting Standards and Foreign Direct Investment. (2016). Johnson, Gene ; Im, Eric ; Vu, Tam . In: Quarterly Journal of Business Studies. RePEc:rss:jnljbs:v2i3p3.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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Recent citations received in 2013

YearCiting document

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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 September, 5 2017. Contact: CitEc Team