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European Accounting Review / Taylor & Francis Journals


0.38

Impact Factor

0.45

5-Years IF

22

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
19920.09424270009 (12.9%)0.04
19930.149915742428 (14%)0.05
19940.11341256491918 (12.5%)0.05
19950.20.025117620.0111583125211 (9.6%)0.07
19960.010.230.036023650.02103851176520 (19.4%)0.09
19970.030.270.0529265140.0510611132361213 (12.3%)0.09
19980.150.290.1161326510.1610989132232420 (18.3%)30.050.1
19990.160.320.1443369670.181149014235329 (7.9%)40.090.13
20000.080.40.1134403590.151361048244268 (5.9%)10.030.15
20010.080.40.1136439500.11136776227266 (4.4%)0.15
20020.230.420.2424811090.231817016203411 (%)20.050.18
20030.040.440.0537518210.0413678321610 (%)0.19
20040.050.490.132550450.0818379419219 (%)30.090.2
20050.140.530.1737587720.12309691018130 (%)0.21
20060.290.510.31416281160.18130692018457 (%)0.2
20070.330.450.33286561490.23243782618962 (%)10.040.18
20080.230.480.33356911690.24157691617558 (%)10.030.2
20090.350.470.37517421660.22107632217364 (%)0.19
20100.170.450.33377792340.3116861519263 (%)20.050.16
20110.140.520.41338122710.3342881219279 (%)10.030.2
20120.210.550.43348462790.3367701518480 (%)10.030.2
20130.370.620.41188642970.3453672519078 (%)70.390.22
20140.310.640.29278912650.330521617351 (%)30.110.21
20150.310.690.42299202940.3226451414963 (%)40.140.22
20160.380.850.45249442690.288562114163 (%)20.080.26
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:


#YearTitleCited
12007IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702.

Full description at Econpapers || Download paper

61
21995The determinants of voluntary financial disclosure by Swiss listed companies. (1995). . In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280.

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60
32005Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180.

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59
42005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39.

Full description at Econpapers || Download paper

52
52005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Cuijpers, Rick ; Buijink, Willem . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524.

Full description at Econpapers || Download paper

41
61997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68.

Full description at Econpapers || Download paper

41
72005The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126.

Full description at Econpapers || Download paper

36
82010How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423.

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35
92002The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773.

Full description at Econpapers || Download paper

35
102004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340.

Full description at Econpapers || Download paper

34
112008Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745.

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32
122007The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33.

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31
132004Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497.

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30
142013Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37.

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27
152007The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583.

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27
162003ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233.

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25
171998The margins of accounting. (1998). Miller, Peter . In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

Full description at Econpapers || Download paper

24
182003Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153.

Full description at Econpapers || Download paper

24
192006Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV). (2006). Stolowy, Hervé ; ding, yuan ; Wang, Huiwen ; Chavent, Marie ; Fu, Linghui . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:2:p:181-218.

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24
202000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. (2000). Depoers, Florence . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:2:p:245-263.

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23
211995Accounting in transition in the transitional economy. (1995). Bailey, Derek. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:4:p:595-623.

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22
222005The adoption of International Accounting Standards in the European Union. (2005). Whittington, Geoffrey . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:127-153.

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22
232002Accounting and capital markets: a survey of the European evidence. (2002). Dumontier, Pascal . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:119-151.

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22
241992Accounting calculation and the shifting sphere of the economic. (1992). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:125-143.

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21
252001Agency costs and audit quality: evidence from France. (2001). Piot, Charles . In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:3:p:461-499.

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21
262008Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469.

Full description at Econpapers || Download paper

21
272006Identifying Conditional Conservatism. (2006). Ryan, Stephen . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525.

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21
282000Environmental disclosures in the annual reports of large companies in Spain. (2000). MONEVA, JOSE ; Llena, Fernando. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:7-29.

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21
292008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445.

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21
302006The negative impact of R&D capitalization: A value relevance approach. (2006). Jeanjean, Thomas ; JENY, Anne. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61.

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20
311992The politics of brand accounting in the United Kingdom. (1992). Power, Michael . In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:39-68.

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19
321999Financial reporting on the Internet by leading UK companies. (1999). B. M. Craven, C. L. Marston, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:321-333.

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19
332007The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362.

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18
341994Product costing in UK manufacturing organizations. (1994). Drury, Colin ; Tayles, Mike . In: European Accounting Review. RePEc:taf:euract:v:3:y:1994:i:3:p:443-470.

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18
352002Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740.

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18
362007Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications. (2007). Hopper, Trevor ; Major, Maria . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:59-97.

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18
372007The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196.

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18
382012IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. (2012). Nobes, Christopher ; Kvaal, Erlend . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:343-371.

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18
391999Financial information on the Internet: a survey of the homepages of Austrian companies. (1999). Barbara Pirchegger, Alfred Wagenhofer, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:383-395.

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18
401996Cost accounting in Finland: current practice and trends of development. (1996). Lukka, Kari ; Granlund, Markus . In: European Accounting Review. RePEc:taf:euract:v:5:y:1996:i:1:p:1-28.

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18
411999The Internet as a vehicle for investor relations: the Swedish case. (1999). Hedlin, Pontus. In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:373-381.

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18
422007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826.

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17
432000A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. (2000). Adams, Carol ; Carol A. Adams, Nongnooch Kuasirikun, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:53-79.

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17
442007External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454.

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17
451999External reporting of accounting and financial information via the Internet in Spain. (1999). Amat, Oriol ; Catherine Gowthorpe, Oriol Amat, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:365-371.

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17
462005A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. (2005). Brown, Philip . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:181-212.

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16
472005The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61.

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16
481997Strategic interventions of management accountants: everyday practice of British and German brewers. (1997). Ahrens, Thomas . In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:4:p:557-588.

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16
492000Occupational identity of management accountants in Britain and Germany. (2000). Thomas Ahrens, Christopher S. Chapman, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:4:p:477-498.

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15
502003The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism. (2003). van der Stede, Wim . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:2:p:263-285.

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14

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


#YearTitleCited
12007IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702.

Full description at Econpapers || Download paper

23
22005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39.

Full description at Econpapers || Download paper

20
32005Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180.

Full description at Econpapers || Download paper

20
42008Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745.

Full description at Econpapers || Download paper

16
52010How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423.

Full description at Econpapers || Download paper

15
62013Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37.

Full description at Econpapers || Download paper

14
72004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340.

Full description at Econpapers || Download paper

13
82012IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. (2012). Nobes, Christopher ; Kvaal, Erlend . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:343-371.

Full description at Econpapers || Download paper

12
92015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward . In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61.

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11
102008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445.

Full description at Econpapers || Download paper

11
112006Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV). (2006). Stolowy, Hervé ; ding, yuan ; Wang, Huiwen ; Chavent, Marie ; Fu, Linghui . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:2:p:181-218.

Full description at Econpapers || Download paper

10
122008Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469.

Full description at Econpapers || Download paper

10
132009The Choice of Interactive Control Systems under Different Innovation Management Modes. (2009). Bisbe, Josep ; Malagueno, Ricardo . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:371-405.

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9
142004Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497.

Full description at Econpapers || Download paper

9
152007The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583.

Full description at Econpapers || Download paper

9
162009Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect on Performance. (2009). Oyon, Daniel ; Mooraj, Stella ; de Geuser, Fabien . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:93-122.

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8
172010The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Falk, Haim ; Barniv, Ran ; Aharony, Joseph . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578.

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8
182007External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454.

Full description at Econpapers || Download paper

8
192002The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773.

Full description at Econpapers || Download paper

7
202003Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153.

Full description at Econpapers || Download paper

7
211997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68.

Full description at Econpapers || Download paper

7
221998The margins of accounting. (1998). Miller, Peter . In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

Full description at Econpapers || Download paper

7
232009Accrual Accounting in EU Local Governments: One Method, Several Approaches. (2009). Yetano, Ana ; Pina, Vicente ; Torres, Lourdes . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:4:p:765-807.

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6
242008Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96.

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6
252005The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126.

Full description at Econpapers || Download paper

6
262011The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions. (2011). Novak, Jiri ; Hamberg, Mattias ; Paananen, Mari . In: European Accounting Review. RePEc:taf:euract:v:20:y:2011:i:2:p:263-288.

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6
272006Identifying Conditional Conservatism. (2006). Ryan, Stephen . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525.

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6
282009Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Davila, Antonio ; Foster, George ; Oyon, Daniel . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311.

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6
292012Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments. (2012). Arce, Miguel . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:4:p:655-691.

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6
302013Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts Earnings Forecasts. (2013). Grothe, Alexander ; Glaum, Martin . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:79-116.

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6
312005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Cuijpers, Rick ; Buijink, Willem . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524.

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5
322003Intangibles and intellectual capital: an introduction to a special issue. (2003). Lev, Baruch ; Zambon, Stefano . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:4:p:597-603.

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5
332010Does Valuation Model Choice Affect Target Price Accuracy?. (2010). Demirakos, Efthimios ; Strong, Norman ; Walker, Martin . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:1:p:35-72.

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5
342011IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability. (2011). Durocher, Sylvain ; Gendron, Yves . In: European Accounting Review. RePEc:taf:euract:v:20:y:2011:i:2:p:233-262.

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5
352007The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33.

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5
362009Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62.

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5
372009How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects. (2009). Naranjo-Gil, David ; Maas, Victor ; Hartmann, Frank . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:4:p:667-695.

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5
382005The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61.

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5
392012Organizational Control and Work Effort -- Another Look at the Interplay of Rewards and Motivation. (2012). Kunz, Jennifer ; Linder, Stefan . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:3:p:591-621.

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5
402007The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362.

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5
412014Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Achleitner, Ann-Kristin ; Gunther, Nina ; Siciliano, Gianfranco . In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461.

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5
422003ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233.

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5
431995The determinants of voluntary financial disclosure by Swiss listed companies. (1995). . In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280.

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5
442007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826.

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5
452015The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Clarkson, Peter M ; Richardson, Gordon D ; Pinnuck, Matthew ; Li, Yue . In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580.

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4
462014Accounting Accruals and Stock Returns: Evidence from European Equity Markets. (2014). Papanastasopoulos, Georgios A.. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:4:p:729-768.

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4
472008The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms. (2008). Khurana, Inder ; Martin, Xiumin ; Pereira, Raynolde ; Francis, Jere . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:2:p:331-360.

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4
482000A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. (2000). Adams, Carol ; Carol A. Adams, Nongnooch Kuasirikun, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:53-79.

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4
492009The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis. (2009). Derfuss, Klaus . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:203-239.

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4
502013Sooner or Later? -- Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility. (2013). Sureth, Caren ; Niemann, Rainer . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:2:p:367-390.

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4

Citing documents used to compute impact factor 21:


YearTitle
2016Accounting and lived experience in the gendered workplace. (2016). Carmona, Salvador ; Ezzamel, Mahmoud . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:49:y:2016:i:c:p:1-8.

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2016Research on China’s cap-and-trade carbon emission trading scheme: Overview and outlook. (2016). Shen, BO ; Jiang, Jingjing ; Chen, Zhanming ; Ye, Bin ; Xie, Dejun . In: Applied Energy. RePEc:eee:appene:v:178:y:2016:i:c:p:902-917.

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2016Corporate Carbon Emission and Financial Performance: Does Carbon Disclosure Mediate the Relationship in the UK?. (2016). Liu, Yang Stephanie ; Hoepner, Andreas ; Yang, Jessica ; Zhou, Xiaoyan . In: ICMA Centre Discussion Papers in Finance. RePEc:rdg:icmadp:icma-dp2016-03.

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2016Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?. (2016). de Simone, Lisa . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:145-165.

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2016Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction. (2016). Ozili, PK. In: MPRA Paper. RePEc:pra:mprapa:73905.

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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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2016Strategy implementation through hierarchical couplings in a management control package: an explorative case study. (2016). Schokker, Tom ; van der Kolk, Berend . In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:27:y:2016:i:2:d:10.1007_s00187-015-0226-x.

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2016Influence of Intellectual Capital Investment, Risk, Industry Membership and Corporate Governance Mechanisms on the Voluntary Disclosure of Intellectual Capital by UK Listed Companies. (2016). Mkumbuzi, Walter P. In: Asian Social Science. RePEc:ibn:assjnl:v:12:y:2016:i:1:p:42-74.

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2016Say on pay laws, executive compensation, pay slice, and firm valuation around the world. (2016). Correa, Ricardo ; Lel, Ugur . In: Journal of Financial Economics. RePEc:eee:jfinec:v:122:y:2016:i:3:p:500-520.

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2016Time-varying risk, mispricing attributes, and the accrual premium. (2016). Simlai, Prodosh E. In: International Review of Financial Analysis. RePEc:eee:finana:v:48:y:2016:i:c:p:150-161.

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2016Screen winners from losers using simple fundamental analysis in the Pacific-Basin stock markets. (2016). Shen, Jianfu ; Allen, Chi Cheong . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:39:y:2016:i:c:p:159-177.

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2016Is there a link between politics and stock returns? A literature survey. (2016). Wisniewski, Tomasz Piotr . In: International Review of Financial Analysis. RePEc:eee:finana:v:47:y:2016:i:c:p:15-23.

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2016Nonlinear association between ownership concentration and leverage: The role of family control. (2016). Lo, Huai-Chun ; Kweh, Qian Long ; Kiong, Irene Wei . In: International Review of Financial Analysis. RePEc:eee:finana:v:46:y:2016:i:c:p:113-123.

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2016Family control, accounting misstatements, and market reactions to restatements: Evidence from China. (2016). Ma, Shiguang ; Tian, Gary . In: Emerging Markets Review. RePEc:eee:ememar:v:28:y:2016:i:c:p:1-27.

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2016Does the earnings quality matter? Evidence from a quasi-experimental setting. (2016). mengoli, stefano ; Carosi, Andrea ; Baschieri, Giulia . In: Finance Research Letters. RePEc:eee:finlet:v:19:y:2016:i:c:p:146-157.

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2016Human capital and performance in young audit firms. (2016). Rodrigues, Ricardo ; Samagaio, Antonio . In: Journal of Business Research. RePEc:eee:jbrese:v:69:y:2016:i:11:p:5354-5359.

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2016Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets. (2016). Miwa, Kazunori. In: Discussion Paper Series. RePEc:kob:dpaper:dp2016-17.

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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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2016EXECUTIVE COMPENSATION, FIRM PERFORMANCE AND CORPORATE GOVERNANCE IN AN EMERGING ECONOMY. (2016). Sheikh, Muhammad Fayyaz ; Ali, Syed Zulfiqar . In: Proceedings of Business and Management Conferences. RePEc:sek:ibmpro:4406477.

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2016Real earnings management in family firms: Evidence from an emerging economy. (2016). , Rushdi ; Ali, Muhammad Jahangir ; Mather, Paul R. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:40:y:2016:i:pb:p:237-250.

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2016Family Control, Socioemotional Wealth and Earnings Management in Publicly Traded Firms. (2016). Martin, Geoffrey ; Gomez-Mejia, Luis ; GOMEZ -MEJIA, LUIS ; Campbell, Joanna Tochman . In: Journal of Business Ethics. RePEc:kap:jbuset:v:133:y:2016:i:3:d:10.1007_s10551-014-2403-5.

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Recent citations (cites in year: CiY)


Recent citations received in 2016

YearCiting document
2016Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts Earnings Forecast Errors. (2016). Andre, Paul ; Moldovan, Rucsandra ; Filip, Andrei . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:443-461.

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2016Capital depreciation and the underdetermination of rate of return: A unifying perspective. (2016). Magni, Carlo Alberto. In: Journal of Mathematical Economics. RePEc:eee:mateco:v:67:y:2016:i:c:p:54-79.

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Recent citations received in 2015

YearCiting document
2015IMPACT OF THE IFRS ADOPTION ON FINANCIAL ASSETS AND LIABILITIES. EMPIRICAL EVIDENCE FROM BUCHAREST STOCK EXCHANGE. (2015). huian, maria. In: Review of Economic and Business Studies. RePEc:aic:revebs:y:2015:d:16:huianc.

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2015Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption. (2015). Ball, Ray ; Shivakumar, Lakshmanan ; Li, XI. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:5:p:915-963.

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2015When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. (2015). Petaibanlue, Jirada ; Lee, Edward ; Walker, Martin . In: International Review of Financial Analysis. RePEc:eee:finana:v:42:y:2015:i:c:p:278-291.

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2015Non-mandatory say on pay votes and AGM participation: Evidence from Germany. (2015). Powell, Daniel ; Rapp, Marc Steffen . In: SAFE Working Paper Series. RePEc:zbw:safewp:107.

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Recent citations received in 2014

YearCiting document
2014Hooked on a feeling: The affective component of socioemotional wealth in family firms. (2014). Gomez-Mejia, Luis R. ; Morgan, Timothy J.. In: Journal of Family Business Strategy. RePEc:eee:fambus:v:5:y:2014:i:3:p:280-288.

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2014Implications of power: When the CEO can pressure the CFO to bias reports. (2014). Friedman, Henry L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:117-141.

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2014Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type. (2014). Peel, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:5:p:545-571.

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Recent citations received in 2013

YearCiting document
2013Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Andre, Paul ; Filip, Andrei ; Paugam, Luc. In: ESSEC Working Papers. RePEc:ebg:essewp:dr-13011.

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2013The debate on rented assets capitalization: The economic impact on family firms. (2013). Fito, angels M. ; Moya, Soledad ; Orgaz, Neus . In: Journal of Family Business Strategy. RePEc:eee:fambus:v:4:y:2013:i:4:p:260-269.

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2013Mandatory IFRS reporting and changes in enforcement. (2013). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:147-177.

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2013Has accounting quality increased in Europe after IFRS adoption?. (2013). . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002005.

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2013Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Filip, Andrei ; Andre, Paul ; Paugam, Luc. In: Post-Print. RePEc:hal:journl:hal-00862683.

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2013Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Andre, Paul ; Paugam, Luc ; Filip, Andrei . In: Working Papers. RePEc:hal:wpaper:hal-00862683.

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2013Some Observations on Research on the Benefits to Nations of Adopting IFRS. (2013). Brown, Philip . In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2013:v:3:p:1-19.

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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 December, 1st 2017. Contact: CitEc Team