Citation analysis for Abacus / Accounting Foundation, University of Sydney

Abacus / Accounting Foundation, University of Sydney

0.37

Impact Factor

0.44

5-Years IF

5-Years H index

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

Main indicators

Raw data

	IF	AIF	IF5	DOC	CDO	CCU	CIF	CIT	D2Y	C2Y	D5Y	C5Y	%SC	CiY	II	AII
1990		0.1			0				0		0		(%)			0.04
1991		0.1			0				0		0		(%)			0.04
1992		0.09			0				0		0		(%)			0.04
1993		0.11			0				0		0		(%)			0.05
1994		0.12			0				0		0		(%)			0.04
1995		0.19			0				0		0		(%)			0.07
1996		0.23			0				0		0		(%)			0.09
1997		0.26			0				0		0		(%)			0.09
1998		0.28			0				0		0		(%)			0.1
1999		0.32			0				0		0		(%)			0.13
2000		0.39			0				0		0		(%)			0.15
2001		0.39		20	20			62	0		0		7 (11.3%)			0.14
2002	0.1	0.4	0.1	21	41	5	0.12	207	20	2	20	2	7 (3.4%)			0.17
2003	0.1	0.43	0.1	24	65	13	0.2	101	41	4	41	4	15 (14.9%)	3	0.13	0.18
2004	0.13	0.48	0.14	17	82	11	0.13	91	45	6	65	9	6 (6.6%)			0.19
2005	0.22	0.52	0.22	16	98	18	0.18	110	41	9	82	18	10 (9.1%)			0.2
2006	0.24	0.51	0.21	25	123	24	0.2	161	33	8	98	21	17 (10.6%)			0.2
2007	0.24	0.45	0.3	28	151	36	0.24	196	41	10	103	31	10 (5.1%)	3	0.11	0.18
2008	0.19	0.48	0.35	26	177	60	0.34	109	53	10	110	39	19 (17.4%)	3	0.12	0.2
2009	0.31	0.49	0.39	26	203	93	0.46	127	54	17	112	44	17 (13.4%)	8	0.31	0.19
2010	0.35	0.46	0.5	26	229	111	0.48	82	52	18	121	60	8 (9.8%)	2	0.08	0.17
2011	0.31	0.49	0.31	22	251	91	0.36	106	52	16	131	40	7 (6.6%)			0.19
2012	0.33	0.52	0.42	20	271	107	0.39	42	48	16	128	54	4 (9.5%)	1	0.05	0.19
2013	0.57	0.58	0.53	31	302	163	0.54	59	42	24	120	63	10 (16.9%)	4	0.13	0.2
2014	0.25	0.6	0.48	21	323	194	0.6	43	51	13	125	60	9 (20.9%)			0.2
2015	0.42	0.61	0.59	22	345	254	0.74	28	52	22	120	71	4 (14.3%)	1	0.05	0.19
2016	0.28	0.68	0.44	30	375	182	0.49	29	43	12	116	51	10 (34.5%)	10	0.33	0.2
2017	0.37	0.73	0.44	21	396	205	0.52	8	52	19	124	54	2 (25%)	4	0.19	0.22

IF:	Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for series in RePEc in year y
IF5:	Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CCU:	Cumulative number of citations to papers published until year y
CIF:	Cumulative impact factor
CIT:	Number of citations to papers published in year y
D2Y:	Number of articles published in y-1 plus y-2
C2Y:	Cites in y to articles published in y-1 plus y-2
D5Y:	Number of articles published in y-1 until y-5
C5Y:	Cites in y to articles published in y-1 until y-5
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

50 most cited documents in this series:

#	Year	Title	Cited
1	2002	Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Haniffa, R. M. ; Cooke, T. E.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349. Full description at Econpapers \|\| Download paper	120
2	2007	Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward I. ; Sabato, Gabriele. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357. Full description at Econpapers \|\| Download paper	61
3	2006	International financial reporting standards and experts perceptions of disclosure quality. (2006). Gebhardt, Gunther ; Daske, Holger. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:461-498. Full description at Econpapers \|\| Download paper	54
4	2008	Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. (2008). Whittington, Geoffrey. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168. Full description at Econpapers \|\| Download paper	40
5	2011	Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Chapple, Larelle ; Clarkson, Peter M. ; OVERELL, MICHAEL B.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60. Full description at Econpapers \|\| Download paper	36
6	2003	Earnings and Impression Management in Financial Reports: The Case of CEO Changes. (2003). Ramsay, Alan ; Mather, Paul ; Godfrey, Jayne . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123. Full description at Econpapers \|\| Download paper	35
7	2009	New Public Management: The Cruellest Invention of the Human Spirit?-super-1. (2009). Lapsley, Irvine. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21. Full description at Econpapers \|\| Download paper	33
8	2006	Social reporting by islamic banks. (2006). Maali, Bassam ; Casson, Peter ; Napier, Christopher. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289. Full description at Econpapers \|\| Download paper	27
9	2006	Principles- versus rules-based accounting standards: the FASBs standard setting strategy. (2006). Wagenhofer, Alfred ; Bromwich, Michael ; Benston, George J.. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:165-188. Full description at Econpapers \|\| Download paper	25
10	2008	To Fair Value or Not to Fair Value: A Broader Perspective. (2008). Ronen, Joshua. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:181-208. Full description at Econpapers \|\| Download paper	24
11	2005	Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change. (2005). Potter, Bradley N.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:265-289. Full description at Econpapers \|\| Download paper	24
12	2011	IFRS Practices and the Persistence of Accounting System Classification. (2011). Nobes, Christopher. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:267-283. Full description at Econpapers \|\| Download paper	24
13	2007	The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216. Full description at Econpapers \|\| Download paper	20
14	2004	Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness. (2004). Georgiou, George . In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:219-237. Full description at Econpapers \|\| Download paper	20
15	2007	The influence of culture on accountants application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48. Full description at Econpapers \|\| Download paper	17
16	2003	Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232. Full description at Econpapers \|\| Download paper	16
17	2008	Influence of Culture on Earnings Management: A Note. (2008). Doupnik, Timothy S.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340. Full description at Econpapers \|\| Download paper	16
18	2013	The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Gold, Daniel L. ; Clarkson, Peter M. ; Chapple, Larelle. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33. Full description at Econpapers \|\| Download paper	16
19	2009	Accounting for Intangible Assets: There is Also an Income Statement. (2009). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371. Full description at Econpapers \|\| Download paper	15
20	2010	The Value Relevance of Management Forecasts and Their Impact on Analysts Forecasts: Empirical Evidence From Japan. (2010). Ota, Koji . In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:1:p:28-59. Full description at Econpapers \|\| Download paper	15
21	2010	How Do Firms Implement Impairment Tests of Goodwill?. (2010). Petersen, Christian ; Plenborg, Thomas. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:419-446. Full description at Econpapers \|\| Download paper	15
22	2009	Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers \|\| Download paper	14
23	2006	A true and fair view of the principles/rules debate. (2006). Alexander, David ; Jermakowicz, Eva. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:132-164. Full description at Econpapers \|\| Download paper	14
24	2005	Professional Accounting Standards and the Public Sector-a Mismatch. (2005). Barton, Allan . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:2:p:138-158. Full description at Econpapers \|\| Download paper	14
25	2005	The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures. (2005). Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:241-264. Full description at Econpapers \|\| Download paper	14
26	2002	Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue and Format Choices. (2002). Stevens, Kevin T. ; Shelton, Sandra Waller ; Hill, Nancy Thorley. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:78-90. Full description at Econpapers \|\| Download paper	14
27	2005	Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240. Full description at Econpapers \|\| Download paper	14
28	2010	Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his NinetyâFifth Birthday. (2010). Sueyoshi, Toshiyuki ; Ijiri, Yuji. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:464-505. Full description at Econpapers \|\| Download paper	14
29	2001	Politics, Processes and the Future of Australian Accounting Standards. (2001). Tarca, Ann ; Brown, Philip. In: Abacus. RePEc:bla:abacus:v:37:y:2001:i:3:p:267-296. Full description at Econpapers \|\| Download paper	13
30	2007	Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership. (2007). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:271-296. Full description at Econpapers \|\| Download paper	13
31	2007	Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice. (2007). McLeay, Stuart ; Jaafar, Aziz. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:156-189. Full description at Econpapers \|\| Download paper	13
32	2007	On the IASB comprehensive income project: an analysis of the case for dual income display. (2007). de Beelde, Ignace ; van Cauwenberge, Philippe . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:1-26. Full description at Econpapers \|\| Download paper	13
33	2005	Investigating corporate management lobbying in the U.K. accounting standard-setting process: a multi-issue/multi-period approach. (2005). Georgiou, George . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:323-347. Full description at Econpapers \|\| Download paper	12
34	2007	Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model. (2007). Hensher, David ; Jones, Stewart. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:241-264. Full description at Econpapers \|\| Download paper	12
35	2001	Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820-1887). (2001). Macias, Marta ; Carmona, Salvador. In: Abacus. RePEc:bla:abacus:v:37:y:2001:i:2:p:139-165. Full description at Econpapers \|\| Download paper	12
36	2004	Modern Costing Innovations and Legitimation: A Health Care Study. (2004). Lapsley, Irvine ; Arnaboldi, Michela. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:1-20. Full description at Econpapers \|\| Download paper	11
37	2009	Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy. (2009). Hartmann, Frank ; Perego, Paolo . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:397-428. Full description at Econpapers \|\| Download paper	11
38	2004	Reform of Accounting Education in the Post-Enron Era: Moving Accounting Out of the Shadows. (2004). Amernic, Joel ; Craig, Russell. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:3:p:342-378. Full description at Econpapers \|\| Download paper	11
39	2002	Accounting Practice Harmony, Accounting Regulation and Firm Characteristics. (2002). Rahman, Asheq ; Ganesh, Siva ; Perera, Hector . In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:46-77. Full description at Econpapers \|\| Download paper	11
40	2004	Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities. (2004). Adams, Carol ; McPhail, Ken J.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:3:p:405-435. Full description at Econpapers \|\| Download paper	11
41	2001	Budgeting-the Role of Trust and Participation: A Research Note. (2001). Lau, Chong M. ; Buckland, Christen. In: Abacus. RePEc:bla:abacus:v:37:y:2001:i:3:p:369-388. Full description at Econpapers \|\| Download paper	10
42	2010	Hicksian Income in the Conceptual Framework. (2010). Sunder, Shyam ; Bromwich, Michael ; Macve, Richard. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:3:p:348-376. Full description at Econpapers \|\| Download paper	10
43	2006	Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market. (2006). Raonic, Ivana ; McLeay, Stuart ; Dargenidou, Christina . In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:388-414. Full description at Econpapers \|\| Download paper	10
44	2003	Replacement Cost Asset Valuation and Regulation of Energy Infrastructure Tariffs. (2003). Johnstone, D. J.. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:1-41. Full description at Econpapers \|\| Download paper	10
45	2004	Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China. (2004). Xiao, Jason Zezhong ; Weetman, Pauline ; Sun, Manli. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:193-218. Full description at Econpapers \|\| Download paper	10
46	2004	Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information. (2004). Grundfest, Joseph A. ; Griffin, Paul A. ; Perino, Michael A.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:21-48. Full description at Econpapers \|\| Download paper	10
47	2009	Accounting, Intangible Assets, Stock Market Activity, and Measurement and Disclosure Policy-Views From the U.K.. (2009). Stark, Andrew W. ; Shen, Yun ; Mouselli, Sulaiman ; Dedman, Elisabeth . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:312-341. Full description at Econpapers \|\| Download paper	10
48	2013	The Capital Asset Pricing Model ( CAPM ): The History of a Failed Revolutionary Idea in Finance?. (2013). Dempsey, Mike. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:7-23. Full description at Econpapers \|\| Download paper	10
49	2005	The effect of legislation on corporate disclosure practices. (2005). Yeoh, Joanna ; Owusu-Ansah, Stephen. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:1:p:92-109. Full description at Econpapers \|\| Download paper	10
50	2007	The determinants of the price impact of block trades: further evidence. (2007). Lepone, Andrew ; Frino, Alex ; Jarnecic, Elvis . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:94-106. Full description at Econpapers \|\| Download paper	10

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

#	Year	Title	Cited
1	2002	Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Haniffa, R. M. ; Cooke, T. E.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349. Full description at Econpapers \|\| Download paper	41
2	2007	Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward I. ; Sabato, Gabriele. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357. Full description at Econpapers \|\| Download paper	25
3	2011	Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Chapple, Larelle ; Clarkson, Peter M. ; OVERELL, MICHAEL B.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60. Full description at Econpapers \|\| Download paper	19
4	2006	International financial reporting standards and experts perceptions of disclosure quality. (2006). Gebhardt, Gunther ; Daske, Holger. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:461-498. Full description at Econpapers \|\| Download paper	18
5	2009	New Public Management: The Cruellest Invention of the Human Spirit?-super-1. (2009). Lapsley, Irvine. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21. Full description at Econpapers \|\| Download paper	10
6	2016	Valuation: Accounting for Risk and the Expected Return. (2016). Penman, Stephen. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:106-130. Full description at Econpapers \|\| Download paper	9
7	2013	The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Gold, Daniel L. ; Clarkson, Peter M. ; Chapple, Larelle. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33. Full description at Econpapers \|\| Download paper	9
8	2008	Influence of Culture on Earnings Management: A Note. (2008). Doupnik, Timothy S.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340. Full description at Econpapers \|\| Download paper	9
9	2015	Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution. (2015). Gippel, Jennifer ; Zhu, Yushu ; Smith, Tom. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:2:p:143-168. Full description at Econpapers \|\| Download paper	8
10	2011	IFRS Practices and the Persistence of Accounting System Classification. (2011). Nobes, Christopher. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:267-283. Full description at Econpapers \|\| Download paper	8
11	2006	Social reporting by islamic banks. (2006). Maali, Bassam ; Casson, Peter ; Napier, Christopher. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289. Full description at Econpapers \|\| Download paper	7
12	2014	Earnings Management Surrounding CEO Turnover: Evidence from Korea. (2014). Choe, Chongwoo ; Choi, Jong-Seo ; Kwak, Young-Min . In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:25-55. Full description at Econpapers \|\| Download paper	7
13	2008	Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. (2008). Whittington, Geoffrey. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168. Full description at Econpapers \|\| Download paper	7
14	2007	The influence of culture on accountants application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48. Full description at Econpapers \|\| Download paper	7
15	2009	Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers \|\| Download paper	6
16	2010	Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his NinetyâFifth Birthday. (2010). Sueyoshi, Toshiyuki ; Ijiri, Yuji. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:464-505. Full description at Econpapers \|\| Download paper	6
17	2016	Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. (2016). Monahan, Steven J ; Easton, Peter D. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:35-58. Full description at Econpapers \|\| Download paper	5
18	2015	Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines. (2015). Evans, Lisa ; Nara, Katariina ; Baskerville, Rachel . In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:1:p:1-36. Full description at Econpapers \|\| Download paper	5
19	2005	The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures. (2005). Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:241-264. Full description at Econpapers \|\| Download paper	5
20	2009	Accounting for Intangible Assets: There is Also an Income Statement. (2009). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371. Full description at Econpapers \|\| Download paper	5
21	2005	Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change. (2005). Potter, Bradley N.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:265-289. Full description at Econpapers \|\| Download paper	5
22	2010	The Value Relevance of Management Forecasts and Their Impact on Analysts Forecasts: Empirical Evidence From Japan. (2010). Ota, Koji . In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:1:p:28-59. Full description at Econpapers \|\| Download paper	5
23	2007	On the IASB comprehensive income project: an analysis of the case for dual income display. (2007). de Beelde, Ignace ; van Cauwenberge, Philippe . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:1-26. Full description at Econpapers \|\| Download paper	5
24	2006	A true and fair view of the principles/rules debate. (2006). Alexander, David ; Jermakowicz, Eva. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:132-164. Full description at Econpapers \|\| Download paper	5
25	2012	Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note. (2012). Wagenhofer, Alfred ; Ewert, Ralf . In: Abacus. RePEc:bla:abacus:v:48:y:2012:i:2:p:278-291. Full description at Econpapers \|\| Download paper	5
26	2014	CEO Risk Preference and Investing in R&D. (2014). Abdel-khalik, Rashad A.. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:3:p:245-278. Full description at Econpapers \|\| Download paper	5
27	2009	Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy. (2009). Hartmann, Frank ; Perego, Paolo . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:397-428. Full description at Econpapers \|\| Download paper	5
28	2005	Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240. Full description at Econpapers \|\| Download paper	5
29	2012	Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis. (2012). Habib, Ahsan. In: Abacus. RePEc:bla:abacus:v:48:y:2012:i:2:p:214-248. Full description at Econpapers \|\| Download paper	5
30	2007	The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216. Full description at Econpapers \|\| Download paper	5
31	2013	The Capital Asset Pricing Model ( CAPM ): The History of a Failed Revolutionary Idea in Finance?. (2013). Dempsey, Mike. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:7-23. Full description at Econpapers \|\| Download paper	5
32	2010	How Do Firms Implement Impairment Tests of Goodwill?. (2010). Petersen, Christian ; Plenborg, Thomas. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:419-446. Full description at Econpapers \|\| Download paper	5
33	2006	Principles- versus rules-based accounting standards: the FASBs standard setting strategy. (2006). Wagenhofer, Alfred ; Bromwich, Michael ; Benston, George J.. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:165-188. Full description at Econpapers \|\| Download paper	4
34	2016	Accounting Valuation and Cost of Equity Capital Dynamics. (2016). Callen, Jeffrey L. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:5-25. Full description at Econpapers \|\| Download paper	4
35	2006	Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market. (2006). Raonic, Ivana ; McLeay, Stuart ; Dargenidou, Christina . In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:388-414. Full description at Econpapers \|\| Download paper	4
36	2010	Financial Forecasting, Risk and Valuation: Accounting for the Future. (2010). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:2:p:211-228. Full description at Econpapers \|\| Download paper	4
37	2009	Accounting For Goodwill. (2009). Bloom, Martin. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:379-389. Full description at Econpapers \|\| Download paper	4
38	2004	Modern Costing Innovations and Legitimation: A Health Care Study. (2004). Lapsley, Irvine ; Arnaboldi, Michela. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:1-20. Full description at Econpapers \|\| Download paper	4
39	2013	Bank Failure, Mark-to-market and the Financial Crisis. (2013). Amel-Zadeh, Amir ; Meeks, Geoff . In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:3:p:308-339. Full description at Econpapers \|\| Download paper	4
40	2017	Does Integrated Reporting Matter to the Capital Market?. (2017). Zhou, Shan ; Green, Wendy ; Simnett, Roger. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:1:p:94-132. Full description at Econpapers \|\| Download paper	4
41	2014	The Information Content of Ratings: An Analysis of Australian Credit Default Swap Spreads. (2014). Svec, Jiri ; Peat, Maurice ; Wang, Jue. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:56-75. Full description at Econpapers \|\| Download paper	4
42	2008	Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom. (2008). Papakonstantinou, Evangelos ; Geiger, Marshall A. ; Basioudis, Ilias G.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:284-309. Full description at Econpapers \|\| Download paper	4
43	2003	Earnings and Impression Management in Financial Reports: The Case of CEO Changes. (2003). Ramsay, Alan ; Mather, Paul ; Godfrey, Jayne . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123. Full description at Econpapers \|\| Download paper	4
44	2007	Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model. (2007). Hensher, David ; Jones, Stewart. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:241-264. Full description at Econpapers \|\| Download paper	4
45	2014	Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures. (2014). Lont, David ; Griffin, Paul A. ; McClune, Kate . In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:2:p:117-145. Full description at Econpapers \|\| Download paper	4
46	2004	Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information. (2004). Grundfest, Joseph A. ; Griffin, Paul A. ; Perino, Michael A.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:21-48. Full description at Econpapers \|\| Download paper	4
47	2002	Accounting Practice Harmony, Accounting Regulation and Firm Characteristics. (2002). Rahman, Asheq ; Ganesh, Siva ; Perera, Hector . In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:46-77. Full description at Econpapers \|\| Download paper	4
48	2009	Corporate Governance and the Prediction of the Impact of AIFRS Adoption. (2009). Goodwin, John ; Heaney, Richard ; Ahmed, Kamran. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:124-145. Full description at Econpapers \|\| Download paper	3
49	2011	Why Governments Should Use the Government Finance Statistics Accounting System. (2011). Barton, Allan . In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:4:p:411-445. Full description at Econpapers \|\| Download paper	3
50	2013	An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in G ermany. (2013). Tarca, Ann ; Morris, Richard D. ; Moy, Melissa . In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:74-98. Full description at Econpapers \|\| Download paper	3

Citing documents used to compute impact factor 19:

Year	Title
2017	Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study. (2017). DeSimone, Steven ; Wang, Zhihong ; Hsieh, Tien-Shih ; Abdolmohammadi, Mohammad J. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:25:y:2017:i:c:p:45-56. Full description at Econpapers \|\| Download paper
2017	Social trust environment and firm tax avoidance: Evidence from China. (2017). Xia, Changyuan ; Chan, Kam C ; Cao, Chunfang. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:42:y:2017:i:c:p:374-392. Full description at Econpapers \|\| Download paper
2017	Why Do Overconfident REIT CEOs Issue More Debt? Mechanisms and Value Implications. (2017). Keng, Kelvin Jui . In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:3:p:319-348. Full description at Econpapers \|\| Download paper
2017	Does fairness breed efficiency? Pay gap and firm productivity in China. (2017). Dai, Yunhao ; Kong, Dongmin ; Xu, Jin. In: International Review of Economics & Finance. RePEc:eee:reveco:v:48:y:2017:i:c:p:406-422. Full description at Econpapers \|\| Download paper
2017	Does wage justice hamper creativity? Pay gap and firm innovation in China. (2017). Xu, Mingli ; Kong, Dongmin. In: China Economic Review. RePEc:eee:chieco:v:44:y:2017:i:c:p:186-202. Full description at Econpapers \|\| Download paper
2017	A theory of risk disclosure. (2017). Heinle, Mirko S ; Smith, Kevin C. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2. Full description at Econpapers \|\| Download paper
2017	Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital. (2017). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Dionysiou, Dionysia ; Andre, Paul. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:3:p:268-312. Full description at Econpapers \|\| Download paper
2017	Investor Relations Quality and Mispricing. (2017). Mama, Houdou Basse ; Kotchoni, Rachidi. In: EconomiX Working Papers. RePEc:drm:wpaper:2017-33. Full description at Econpapers \|\| Download paper
2017	Asset volatility. (2017). Correia, Maria ; Richardson, Scott ; Kang, Johnny. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:84405. Full description at Econpapers \|\| Download paper
2017	Accounting Research in Abacus, A&F, AAR, and AJM from 2008â2015: A Review and Research Agenda. (2017). Linnenluecke, Martina K ; Smith, Tom ; Ling, Xin ; Chen, Xiaoyan ; Birt, Jacqueline. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:2:p:159-179. Full description at Econpapers \|\| Download paper
2017	Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs. (2017). Ram, Ronita ; Newberry, Susan. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:4:p:485-512. Full description at Econpapers \|\| Download paper
2017	Towards a contingency theory of corporate planning: a systematic literature review. (2017). Hamann, Maik P. In: Management Review Quarterly. RePEc:spr:manrev:v:67:y:2017:i:4:d:10.1007_s11301-017-0132-4. Full description at Econpapers \|\| Download paper
2017	Interlingual translation of the International Financial Reporting Standards as institutional work. (2017). Kettunen, Jaana . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:56:y:2017:i:c:p:38-54. Full description at Econpapers \|\| Download paper
2017	Philosophies and tradition of accounting research. (2017). Baag, Pankaj Kumar. In: Working papers. RePEc:iik:wpaper:260. Full description at Econpapers \|\| Download paper
2017	Past evolution and recent trends in accounting research. (2017). Prencipe, Annalisa. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2017-002005. Full description at Econpapers \|\| Download paper
2017	The predictive value of bank fair values. (2017). Ehalaiye, Dimu ; van Zijl, Tony ; Tippett, Mark. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:41:y:2017:i:c:p:111-127. Full description at Econpapers \|\| Download paper
2017	Does Integrated Reporting Matter to the Capital Market?. (2017). Zhou, Shan ; Green, Wendy ; Simnett, Roger. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:1:p:94-132. Full description at Econpapers \|\| Download paper
2017	Investmentâcash flow sensitivity measures investment thirst, but not financial constraint. (2017). Deng, Kebin ; Walsh, Kathy ; Zhou, Qing ; Zhu, Yushu ; Ding, Zhong. In: Accounting and Finance. RePEc:bla:acctfi:v:57:y:2017:i:1:p:165-197. Full description at Econpapers \|\| Download paper
2017	Integrated reporting: background, measurement issues, approaches and an agenda for future research. (2017). de Villiers, Charl ; Kelly, Peia Chi ; Venter, Elmar R. In: Accounting and Finance. RePEc:bla:acctfi:v:57:y:2017:i:4:p:937-959. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2017

Year	Citing document
2017	Why Do Overconfident REIT CEOs Issue More Debt? Mechanisms and Value Implications. (2017). Keng, Kelvin Jui . In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:3:p:319-348. Full description at Econpapers \|\| Download paper
2017	Analyst Firm Coverage and Forecast Accuracy: The Effect of Regulation Fair Disclosure. (2017). Dong, YI ; Liu, Ling ; Hu, Nan. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:4:p:450-484. Full description at Econpapers \|\| Download paper
2017	Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. (2017). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:119-128. Full description at Econpapers \|\| Download paper
2017	ÐÐ½ÑÐµÐ³ÑÐ¸ÑÐ°Ð½Ð¾ÑÐ¾ Ð¾ÑÑÐ¸ÑÐ°Ð½Ðµ â Ð½Ð¾Ð²Ð¾ Ð¿ÑÐµÐ´Ð¸Ð·Ð²Ð¸ÐºÐ°ÑÐµÐ»ÑÑÐ²Ð¾ Ð² ÐºÐ¾ÑÐ¿Ð¾ÑÐ°ÑÐ¸Ð²Ð½Ð¾ÑÐ¾ ÐÑÑÐ¸ÑÐ°Ð½Ðµ. (2017). Atanasov, Atanas ; Marinova, Rumyana. In: MPRA Paper. RePEc:pra:mprapa:85615. Full description at Econpapers \|\| Download paper

Recent citations received in 2016

Year	Citing document
2016	Advances in Equity Valuation: Research on Accounting Valuation. (2016). Johnstone, David. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:1-4. Full description at Econpapers \|\| Download paper
2016	Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities. Discussion of Ohlson and Johannesson. (2016). Nekrasov, Alexander . In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:100-105. Full description at Econpapers \|\| Download paper
2016	Valuation: Accounting for Risk and the Expected Return. (2016). Penman, Stephen. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:106-130. Full description at Econpapers \|\| Download paper
2016	Valuation: Accounting for Risk and the Expected Return. Discussion of Penman. (2016). Lyle, Matthew R. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:131-139. Full description at Econpapers \|\| Download paper
2016	Asymmetrically Timely Loss Recognition and the Accrual Anomaly. Discussion of Konstantinidi et al.. (2016). Patatoukas, Panos N. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:166-175. Full description at Econpapers \|\| Download paper
2016	A Structural Accounting Framework for Estimating the Expected Rate of Return on Equity. (2016). Christodoulou, Demetris ; McLeay, Stuart ; Clubb, Colin. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:176-210. Full description at Econpapers \|\| Download paper
2016	Accounting Valuation and Cost of Capital Dynamics: Theoretical and Empirical Macroeconomic Aspects. Discussion of Callen. (2016). Konchitchki, Yaniv. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:26-34. Full description at Econpapers \|\| Download paper
2016	Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. Discussion of Easton and Monahan. (2016). Ecker, Frank. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:59-69. Full description at Econpapers \|\| Download paper
2016	Ownership, analyst coverage, and stock synchronicity in China. (2016). Johansson, Anders ; Feng, Xunan ; Hu, NA. In: International Review of Financial Analysis. RePEc:eee:finana:v:45:y:2016:i:c:p:79-96. Full description at Econpapers \|\| Download paper
2016	Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan. (2016). Yoshinaga, Yuto. In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2016:v:6:p:95-122. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document
2015	Accounting Research: Where Now?. (2015). Jones, Stewart ; Wells, Murray. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:572-586. Full description at Econpapers \|\| Download paper

Recent citations received in 2014

Year	Citing document

10 most frequent citing series

#	Series	Cites
1	Abacus / Accounting Foundation, University of Sydney	55
2	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	25
3	Post-Print / HAL	17
4	Journal of Business Ethics / Springer	16
5	Energy Economics / Elsevier	13
6	The International Journal of Accounting / Elsevier	11
7	Journal of International Accounting, Auditing and Taxation / Elsevier	10
8	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	10
9	Advances in accounting / Elsevier	9
10	Australian Accounting Review / CPA Australia	9
11	Accounting, Organizations and Society / Elsevier	9

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.