Citation analysis for FINANCIAL REPORTING / FrancoAngeli Editore

FINANCIAL REPORTING / FrancoAngeli Editore

0.08

Impact Factor

0.05

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			0				0		0		(%)			0.14
2002		0.4			0				0		0		(%)			0.17
2003		0.43			0				0		0		(%)			0.18
2004		0.48			0				0		0		(%)			0.19
2005		0.52			0				0		0		(%)			0.2
2006		0.51			0				0		0		(%)			0.2
2007		0.45			0				0		0		(%)			0.18
2008		0.48			0				0		0		(%)			0.2
2009		0.49			0				0		0		(%)			0.19
2010		0.46			0				0		0		(%)			0.17
2011		0.49		33	33	1	0.03	20	0		0		6 (30%)	1	0.03	0.19
2012		0.52		30	63			8	33		33		4 (50%)			0.19
2013	0.03	0.58	0.03	26	89	2	0.02	9	63	2	63	2	5 (55.6%)			0.2
2014	0.05	0.6	0.09	14	103	8	0.08	4	56	3	89	8	2 (50%)			0.2
2015	0.13	0.61	0.11	12	115	11	0.1	2	40	5	103	11	2 (100%)			0.19
2016	0.12	0.68	0.07	13	128	10	0.08	3	26	3	115	8	3 (100%)			0.2
2017	0.08	0.73	0.05	12	140	15	0.11		25	2	95	5	(%)			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	2011	Business model in management commentary and the links with management accounting. (2011). Cinquini, Lino ; Tenucci, Andrea . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003003. Full description at Econpapers \|\| Download paper	6
2	2011	Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda. (2011). Quagli, Alberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003002. Full description at Econpapers \|\| Download paper	5
3	2013	Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community. (2013). Patten, Dennis M.. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002002. Full description at Econpapers \|\| Download paper	3
4	2014	Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience. (2014). Allini, Alessandra ; Macchioni, Riccardo ; Manes, Rossi Francesca . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-001001. Full description at Econpapers \|\| Download paper	2
5	2011	IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilitÃ dei principi generali del Framework alla valutazione della qualitÃ dei documenti volontari. (2011). Cardillo, Eleonora ; Molina, Silvia . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-001003. Full description at Econpapers \|\| Download paper	2
6	2013	Assessing value relevance of comprehensive income in European banks and other financial institutions. (2013). Mechelli, Alessandro ; Cimini, Riccardo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-001003. Full description at Econpapers \|\| Download paper	2
7	2016	Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990). (2016). Zambon, Stefano ; Girella, Laura. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001006. Full description at Econpapers \|\| Download paper	2
8	2012	Lessons learned from the financial crisis - unveiling alternative approaches within valuation and accounting theory. (2012). Brosel, Gerrit ; Toll, Martin ; Zimmermann, Mario . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-004006. Full description at Econpapers \|\| Download paper	2
9	2012	The determinants of segment disclosure: an empirical analysis on Italian listed companies. (2012). Landriani, Loris ; Pisano, Sabrina . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-001005. Full description at Econpapers \|\| Download paper	2
10	2011	Case Study Method in Financial Communication Studies: A Review and a Systemic Approach Proposal. (2011). Ramassa, Paola. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-002004. Full description at Econpapers \|\| Download paper	2
11	2011	The value relevance of non-financial performance indicators: new cues from the European fashion industry. (2011). Dainelli, Francesco ; Giunta, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003005. Full description at Econpapers \|\| Download paper	2
12	2016	The Real Impact Factor and the Gap between Accounting Research and Practice. (2016). Quagli, Alberto ; Ramassa, Paola ; Avallone, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001003. Full description at Econpapers \|\| Download paper	2
13	2013	Investigation of risk management and risk disclosure practices of Italian listed local utilities. (2013). Aureli, Selena ; Salvatori, Federica . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-001006. Full description at Econpapers \|\| Download paper	2
14	2015	Directive 2013/34/EU, Article 6 An Analysis and some Implications. A Research Note. (2015). Alexander, David. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-001001. Full description at Econpapers \|\| Download paper	1
15	2011	Book Review. (2011). n. d., . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-003007. Full description at Econpapers \|\| Download paper	1
16	2012	Book Review / Accounting for Value. (2012). Neri, Lorenzo ; Penman, Stephen ; Zambon, Stefano ; di Pietra, Roberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-001007. Full description at Econpapers \|\| Download paper	1
17	2013	Regulating through the Logic of Appropriateness and the Rhetoric of the Expert: The Role of Consultants in the Case of Intangibles Reporting in Germany. (2013). Girella, Laura. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-003005. Full description at Econpapers \|\| Download paper	1
18	2014	Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks. (2014). Drago, Carlo ; Sannino, Giuseppe ; Ginesti, Gianluca . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002005. Full description at Econpapers \|\| Download paper	1
19	2011	La rilevazione degli investimenti in R&S e la significativitÃ dellâutile e del capitale netto. (2011). Cocco, Alfonso ; Lucianetti, Lorenzo ; Minunno, Gianfabio . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-003003. Full description at Econpapers \|\| Download paper	1
20	2013	Socio-environmental reporting trends in the Italian local government: Thrive or wither?. (2013). Bracci, Enrico ; Tallaki, Mouhcine . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002003. Full description at Econpapers \|\| Download paper	1
21	2016	Accounting Research: Relevance Lost. (2016). Higson, Andrew ; Kassem, Rasha . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001004. Full description at Econpapers \|\| Download paper	1
22	2011	The managerialisation of Financial Reporting: an introduction to a destabilising accounting change. (2011). Zambon, Stefano . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003001. Full description at Econpapers \|\| Download paper	1
23	2012	Is there such a thing as European Financial Reporting?. (2012). Alexander, David. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-004002. Full description at Econpapers \|\| Download paper	1
24	2014	Estimating credit default swap spreads using accounting data, market quotes and credit ratings: the European Banks Case. (2014). Laghi, Enrico ; D'Amico, Eugenio ; di Marcantonio, Michele . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002003. Full description at Econpapers \|\| Download paper	1
25	2011	Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata. (2011). Fornaciari, Luca. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-004004. Full description at Econpapers \|\| Download paper	1
26	2012	Rilevanza ed affidabilitÃ del valore contabile dellâavviamento e dei beni immateriali sul mercato italiano. (2012). di Pietro, Filippo ; Ridi, Tommaso ; Liberatore, Giovanni. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-003003. Full description at Econpapers \|\| Download paper	1
27	2014	Detecting Earnings Manipulations: Time think about european SMEs. A call for a Joint International Research Project. (2014). Giunta, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002001. Full description at Econpapers \|\| Download paper	1
28	2011	Country effects on European mandatory disclosure of financial key performance indicators. (2011). Dainelli, Francesco ; Bini, Laura ; Giunta, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-001004. Full description at Econpapers \|\| Download paper	1
29	2011	The role of performance indicators in management commentary. (2011). Silvi, Riccardo ; Bartolini, Monica . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003004. Full description at Econpapers \|\| Download paper	1
30	2015	Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems. (2015). Avallone, Francesco ; Sorrentino, Marco ; Ramassa, Paola ; Gabbioneta, Claudia . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-001002. Full description at Econpapers \|\| Download paper	1
31	2011	La struttura del Comprehensive Income Statement : le indicazioni del progetto congiunto IASB-FASB Financial Statement Presentation. (2011). Pisani, Michele . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-004002. Full description at Econpapers \|\| Download paper	1
32	2012	Editoriale. Piccole imprese, piccoli bilanci, piccoli ricercatori... (2012). Quagli, Alberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-002001. Full description at Econpapers \|\| Download paper	1

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

#	Year	Title	Cited
1	2011	Business model in management commentary and the links with management accounting. (2011). Cinquini, Lino ; Tenucci, Andrea . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003003. Full description at Econpapers \|\| Download paper	4
2	2011	Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda. (2011). Quagli, Alberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003002. Full description at Econpapers \|\| Download paper	3
3	2014	Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience. (2014). Allini, Alessandra ; Macchioni, Riccardo ; Manes, Rossi Francesca . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-001001. Full description at Econpapers \|\| Download paper	2
4	2016	The Real Impact Factor and the Gap between Accounting Research and Practice. (2016). Quagli, Alberto ; Ramassa, Paola ; Avallone, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001003. Full description at Econpapers \|\| Download paper	2
5	2016	Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990). (2016). Zambon, Stefano ; Girella, Laura. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001006. Full description at Econpapers \|\| Download paper	2
6	2012	The determinants of segment disclosure: an empirical analysis on Italian listed companies. (2012). Landriani, Loris ; Pisano, Sabrina . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-001005. Full description at Econpapers \|\| Download paper	2
7	2011	IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilitÃ dei principi generali del Framework alla valutazione della qualitÃ dei documenti volontari. (2011). Cardillo, Eleonora ; Molina, Silvia . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-001003. Full description at Econpapers \|\| Download paper	2
8	2011	Case Study Method in Financial Communication Studies: A Review and a Systemic Approach Proposal. (2011). Ramassa, Paola. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-002004. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 2:

Year	Title
2017	Italian academia facing an international scenario: Issues and trends. (2017). Lionzo, Andrea . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2017-002001. Full description at Econpapers \|\| Download paper
2017	Increasing the value of accounting research: An Italian perspective. (2017). Pavan, Aldo ; Fadda, Isabella. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2017-002003. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2016

Year	Citing document

Recent citations received in 2015

Year	Citing document

Recent citations received in 2014

Year	Citing document

10 most frequent citing series

#	Series	Cites
1	FINANCIAL REPORTING / FrancoAngeli Editore	10
2	MANAGEMENT CONTROL / FrancoAngeli Editore	2
3	Management Dynamics in the Knowledge Economy Journal / College of Management, National University of Political Studies and Public Administration	2
4	Journal of Management & Governance / Springer	1
5	Network Intelligence Studies / FundaÈia RomÃ¢nÄ pentru InteligenÈa Afacerii, Editorial Department	1
6	Policy Research Working Paper Series / The World Bank	1
7	The AMFITEATRU ECONOMIC journal / Academy of Economic Studies - Bucharest, Romania	1
8	Eastern European Business and Economics Journal / Eastern European Business and Economics Studies Centre	1
9	Revista de Contabilidad - Spanish Accounting Review / Elsevier	1
10	Post-Print / HAL	1
11	Journal of International Accounting, Auditing and Taxation / Elsevier	1

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.