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Review of Accounting Studies / Springer


0.41

Impact Factor

0.41

5-Years IF

3

5-Years H index

Main indicators


Raw data


IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.1000 (%)0.04
19910.09000 (%)0.04
19920.09000 (%)0.04
19930.1000 (%)0.05
19940.11000 (%)0.04
19950.19000 (%)0.07
19960.22000 (%)0.09
19970.26000 (%)0.09
19980.27000 (%)0.1
19990.31000 (%)0.13
20000.38000 (%)0.15
20010.39000 (%)0.14
20020.4000 (%)0.17
20030.43000 (%)0.18
20040.47000 (%)0.19
20050.51000 (%)0.2
20060.49000 (%)0.19
20070.43000 (%)0.17
20080.47000 (%)0.19
20090.48000 (%)0.19
20100.46000 (%)0.16
20110.5000 (%)0.19
20120.52000 (%)0.19
20130.6000 (%)0.21
20140.61000 (%)0.2
20150.64000 (%)0.2
20160.73343410.0328008 (28.6%)10.030.21
20170.410.860.415084250.320341434144 (20%)100.20.25
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
12016Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components. (2016). Bratten, Brian ; Khan, Urooj ; Causholli, Monika . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9346-7.

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4
22016A 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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4
32017Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x.

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3
42016Seeing is believing: analysts’ corporate site visits. (2016). Cheng, Qiang ; Wang, Yutao ; Du, Fei . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9.

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3
52016The benefits of specific risk-factor disclosures. (2016). Hope, Ole-Kristian ; Lu, Hai ; Hu, Danqi . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1.

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3
62016What are the consequences of board destaggering?. (2016). Ge, Weili ; Li, Jenny ; Tanlu, Lloyd . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9362-2.

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2
72017The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Bonsall, Samuel B ; Miller, Brian P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0.

Full description at Econpapers || Download paper

2
82016Taste, information, and asset prices: implications for the valuation of CSR. (2016). Friedman, Henry L ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x.

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2
92017Does the cessation of quarterly earnings guidance reduce investors’ short-termism?. (2017). Kim, Yongtae ; Zhu, Xindong ; Su, Lixin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9397-z.

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2
102016The role of the media in disseminating insider-trading news. (2016). Rogers, Jonathan L ; Skinner, Douglas J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2.

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2
112017The effect of financial reporting quality on corporate dividend policy. (2017). Koo, David S ; Yu, Yong ; Ramalingegowda, Santhosh . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3.

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2
122016How do CEO incentives affect corporate tax planning and financial reporting of income taxes?. (2016). Powers, Kathleen ; Stomberg, Bridget ; Robinson, John R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9350-6.

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2
132017Accrual quality, skill, and the cross-section of mutual fund returns. (2017). Nallareddy, Suresh ; Ogneva, Maria . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9389-z.

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1
142016Accounting-based downside risk, cost of capital, and the macroeconomy. (2016). Konchitchki, Yaniv ; Wu, Feng ; Luo, Yan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9338-7.

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1
152017Bank earnings and regulatory capital management using available for sale securities. (2017). Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron ; Gomez-Biscarri, Javier . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y.

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1
162017Internal control and internal capital allocation: evidence from internal capital markets of multi-segment firms. (2017). Dmello, Ranjan ; Jia, Yonghong ; Gao, Xinghua . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9377-8.

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1
172017Has goodwill accounting gone bad?. (2017). Li, Kevin K ; Sloan, Richard G. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9401-7.

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1
182016Tests of investor learning models using earnings innovations and implied volatilities. (2016). Neururer, Thaddeus ; Riedl, Edward J ; Papadakis, George. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-015-9348-5.

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1
192016Analyst information precision and small earnings surprises. (2016). Bissessur, Sanjay W ; Veenman, David . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9370-2.

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1
202017A 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.

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1
212017Flexibility in cash-flow classification under IFRS: determinants and consequences. (2017). Jorgensen, Bjorn ; Linthicum, Cheryl L ; Henry, Elaine ; Gordon, Elizabeth A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9387-1.

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1
222017Do risk management practices work? Evidence from hedge funds. (2017). Cassar, Gavin ; Gerakos, Joseph. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9403-5.

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1
232017The changing relevance of accounting information to debt holders over time. (2017). Givoly, Dan ; Katz, Sharon ; Hayn, Carla. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9374-y.

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1
242017The internet as an information intermediary. (2017). Drake, Michael S ; Twedt, Brady J ; Thornock, Jacob R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9395-1.

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1
252016Political contributions and analyst behavior. (2016). Jiang, Danling ; Kumar, Alok. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9344-9.

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1
262016Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling. (2016). Segal, Benjamin . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9366-y.

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1
272017Voluntary fair value disclosures beyond SFAS 157’s three-level estimates. (2017). Chung, Sung Gon ; Ow, Kevin ; Goh, Beng Wee . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9384-9.

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1
282017Is there a dark side to exchange traded funds? An information perspective. (2017). Israeli, Doron ; Sridharan, Suhas A ; Charles, . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9400-8.

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1
292016Structural properties of the price-to-earnings and price-to-book ratios. (2016). Nezlobin, Alexander ; Reichelstein, Stefan ; Rajan, Madhav V. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9356-0.

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1
302017Military experience and corporate tax avoidance. (2017). , Kelvin ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z.

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1
312016Implications of biased reporting: conservative and liberal accounting policies in oligopolies. (2016). Friedman, Henry L ; Saouma, Richard ; Hughes, John S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9342-y.

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1
322017The impact of the institutional environment on the value relevance of fair values. (2017). Fiechter, Peter ; Novotny-Farkas, Zoltan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9378-7.

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1
332017Risk-based forecasting and planning and management earnings forecasts. (2017). Ittner, Christopher D ; Michels, Jeremy . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9396-0.

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1

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


#YearTitleCited
12016Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components. (2016). Bratten, Brian ; Khan, Urooj ; Causholli, Monika . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9346-7.

Full description at Econpapers || Download paper

4
22017Corporate investment and changes in GAAP. (2017). Shroff, Nemit. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9375-x.

Full description at Econpapers || Download paper

3
32016Seeing is believing: analysts’ corporate site visits. (2016). Cheng, Qiang ; Wang, Yutao ; Du, Fei . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9368-9.

Full description at Econpapers || Download paper

3
42016The benefits of specific risk-factor disclosures. (2016). Hope, Ole-Kristian ; Lu, Hai ; Hu, Danqi . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:4:d:10.1007_s11142-016-9371-1.

Full description at Econpapers || Download paper

3
52016A 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.

Full description at Econpapers || Download paper

3
62017The impact of narrative disclosure readability on bond ratings and the cost of debt. (2017). Bonsall, Samuel B ; Miller, Brian P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0.

Full description at Econpapers || Download paper

2
72016Taste, information, and asset prices: implications for the valuation of CSR. (2016). Friedman, Henry L ; Heinle, Mirko S. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9359-x.

Full description at Econpapers || Download paper

2
82016What are the consequences of board destaggering?. (2016). Ge, Weili ; Li, Jenny ; Tanlu, Lloyd . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9362-2.

Full description at Econpapers || Download paper

2
92016The role of the media in disseminating insider-trading news. (2016). Rogers, Jonathan L ; Skinner, Douglas J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9354-2.

Full description at Econpapers || Download paper

2
102016How do CEO incentives affect corporate tax planning and financial reporting of income taxes?. (2016). Powers, Kathleen ; Stomberg, Bridget ; Robinson, John R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9350-6.

Full description at Econpapers || Download paper

2
112017The effect of financial reporting quality on corporate dividend policy. (2017). Koo, David S ; Yu, Yong ; Ramalingegowda, Santhosh . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9393-3.

Full description at Econpapers || Download paper

2
122017Does the cessation of quarterly earnings guidance reduce investors’ short-termism?. (2017). Kim, Yongtae ; Zhu, Xindong ; Su, Lixin. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9397-z.

Full description at Econpapers || Download paper

2

Citing documents used to compute impact factor 14:


YearTitle
2017Accounting rules, equity valuation, and growth options. (2017). Livdan, Dmitry ; Nezlobin, Alexander . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9402-6.

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2017Flexibility in cash-flow classification under IFRS: determinants and consequences. (2017). Jorgensen, Bjorn ; Linthicum, Cheryl L ; Henry, Elaine ; Gordon, Elizabeth A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9387-1.

Full description at Econpapers || Download paper

2017The 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.

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2017Fair Value Accounting and Earnings Predictability of Listed Deposit Money Banks in Nigeria. (2017). Uyanna, Joel Ubaka ; Yusuf, Ibrahim ; Adeyemi, Tesleem. In: International Journal of Economics and Financial Research. RePEc:arp:ijefrr:2017:p:289-297.

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2017.

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2017Military experience and corporate tax avoidance. (2017). , Kelvin ; Mills, Lillian F. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:1:d:10.1007_s11142-016-9373-z.

Full description at Econpapers || Download paper

2017Dual entrenchment and tax management: Classified boards and family firms. (2017). Moore, Jared A ; Werner, Edward M ; Suh, Sanghyun . In: Journal of Business Research. RePEc:eee:jbrese:v:79:y:2017:i:c:p:161-172.

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2017The real effects of sustainable & responsible investing?. (2017). Vanwalleghem, Dieter . In: Economics Letters. RePEc:eee:ecolet:v:156:y:2017:i:c:p:10-14.

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2017The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. (2017). Christensen, Hans B ; Maffett, Mark ; Liu, Lisa Yao ; Floyd, Eric. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:284-304.

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2017Investor Relations Quality and Mispricing. (2017). Mama, Houdou Basse ; Kotchoni, Rachidi . In: EconomiX Working Papers. RePEc:drm:wpaper:2017-33.

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2017Investor inattention around stock market holidays. (2017). Lesseig, Vance ; Hood, Matthew . In: Finance Research Letters. RePEc:eee:finlet:v:23:y:2017:i:c:p:217-222.

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2017A 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.

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2017The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation. (2017). Dyer, Travis ; Stice-Lawrence, Lorien ; Lang, Mark. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:221-245.

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2017Shareholder activism and voluntary disclosure. (2017). Bourveau, Thomas ; Schoenfeld, Jordan . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0.

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Recent citations (cites in year: CiY)


Recent citations received in 2017

YearCiting document
2017.

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2017.

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2017A plain English measure of financial reporting readability. (2017). Bonsall, Samuel B ; Rennekamp, Kristina ; Miller, Brian P ; Leone, Andrew J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:329-357.

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2017Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures. (2017). Ge, Weili ; McVay, Sarah ; Koester, Allison . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:2:p:358-384.

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2017The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. (2017). Christensen, Hans B ; Maffett, Mark ; Liu, Lisa Yao ; Floyd, Eric. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:64:y:2017:i:2:p:284-304.

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2017Investor protection, taxation and dividend policy: Long-run evidence, 1838–2012. (2017). Moortgat, Leentje ; Deloof, Marc ; Annaert, Jan. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:85:y:2017:i:c:p:113-131.

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2017Moral hazard in active asset management. (2017). Brown, David C ; Davies, Shaun William . In: Journal of Financial Economics. RePEc:eee:jfinec:v:125:y:2017:i:2:p:311-325.

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2017.

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2017Do mutual funds exploit the accrual anomaly?: Korean evidence. (2017). Kim, Young Jun ; Sunwoo, Hee-Yeon ; Jeong, SU ; Lee, Joonil. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:46:y:2017:i:pb:p:227-242.

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2017Risk-based forecasting and planning and management earnings forecasts. (2017). Ittner, Christopher D ; Michels, Jeremy . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9396-0.

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Recent citations received in 2016

YearCiting document
2016Market-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.

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10 most frequent citing series


#SeriesCites

Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

Source data used to compute the impact factor of RePEc series.

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated July, 2th 2018. Contact: CitEc Team