Citation analysis for Accounting in Europe / Taylor & Francis Journals

Accounting in Europe / Taylor & Francis Journals

0.32

Impact Factor

0.32

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		8	8			47	0		0		(%)			0.2
2006	0.13	0.51	0.13	12	20	1	0.05	39	8	1	8	1	1 (2.6%)			0.2
2007	0.25	0.45	0.25	9	29	5	0.17	38	20	5	20	5	(%)			0.18
2008	0.29	0.48	0.38	8	37	11	0.3	10	21	6	29	11	(%)			0.2
2009	0.41	0.49	0.27	12	49	10	0.2	33	17	7	37	10	5 (15.2%)			0.19
2010	0.2	0.46	0.29	14	63	17	0.27	58	20	4	49	14	8 (13.8%)			0.17
2011	0.12	0.49	0.25	14	77	17	0.22	18	26	3	55	14	3 (16.7%)			0.19
2012	0.21	0.52	0.23	13	90	25	0.28	33	28	6	57	13	3 (9.1%)			0.19
2013	0.3	0.58	0.34	16	106	37	0.35	14	27	8	61	21	2 (14.3%)			0.2
2014	0.14	0.6	0.38	18	124	52	0.42	22	29	4	69	26	3 (13.6%)	3	0.17	0.2
2015	0.06	0.61	0.25	13	137	30	0.22	11	34	2	75	19	3 (27.3%)			0.19
2016	0.19	0.68	0.24	24	161	58	0.36	17	31	6	74	18	6 (35.3%)	5	0.21	0.2
2017	0.32	0.73	0.32	35	196	52	0.27	3	37	12	84	27	(%)			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	2010	Have IFRS Affected Earnings Management in the European Union?. (2010). Jarne, Jos Ignacio ; Callao, Susana. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189. Full description at Econpapers \|\| Download paper	18
2	2005	International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164. Full description at Econpapers \|\| Download paper	18
3	2007	An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS). (2007). Calu, Daniela ; Olimid, Lavinia . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:169-206. Full description at Econpapers \|\| Download paper	16
4	2006	Implications of the IAS Regulation for Research into the International Differences in Accounting Systems. (2006). Sellhorn, Thorsten ; Gornik-Tomaszewski, Sylwia . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:187-217. Full description at Econpapers \|\| Download paper	13
5	2006	The Use of Fair Value in IFRS. (2006). Cairns, David . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22. Full description at Econpapers \|\| Download paper	10
6	2005	Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Jones, Colwyn T. ; Luther, Robert . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193. Full description at Econpapers \|\| Download paper	10
7	2007	Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254. Full description at Econpapers \|\| Download paper	9
8	2009	Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. (2009). JENY, Anne ; Richard, Chrystelle ; Dick, Wolfgang ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:3-24. Full description at Econpapers \|\| Download paper	9
9	2005	Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge. (2005). Tokar, Mary . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:47-68*. Full description at Econpapers \|\| Download paper	8
10	2009	The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194. Full description at Econpapers \|\| Download paper	8
11	2010	The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis. (2010). Alexander, David. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:37-62. Full description at Econpapers \|\| Download paper	7
12	2007	Stewardship and the Objectives of Financial Statements: A Comment on IASBs Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Quali. (2007). Lennard, Andrew . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:1:p:51-66. Full description at Econpapers \|\| Download paper	7
13	2010	The Communication Gap: Why Doesnt Accounting Research Make a Greater Contribution to Debates on Accounting Policy?. (2010). Singleton-Green, Brian . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:129-145. Full description at Econpapers \|\| Download paper	7
14	2005	The Changing Relationship between Tax and Financial Reporting in Spain. (2005). Oliveras, Ester ; Puig, Xavier . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207. Full description at Econpapers \|\| Download paper	7
15	2010	The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. (2010). Haller, Axel ; Gee, Maria ; Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:97-122. Full description at Econpapers \|\| Download paper	7
16	2012	Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Mora, Araceli ; Abela, Mario . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170. Full description at Econpapers \|\| Download paper	6
17	2010	On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226. Full description at Econpapers \|\| Download paper	6
18	2014	Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Mechelli, Alessandro ; Cimini, Riccardo. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87. Full description at Econpapers \|\| Download paper	6
19	2011	Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67. Full description at Econpapers \|\| Download paper	5
20	2009	Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups. (2009). Mechelli, Alessandro . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:231-270. Full description at Econpapers \|\| Download paper	5
21	2010	On the Definitions of Income, Expenses and Profit in IFRS. (2010). Barker, Richard. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:147-158. Full description at Econpapers \|\| Download paper	5
22	2012	The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. (2012). Wagenhofer, Alfred ; Wysocki, Peter ; Trombetta, Marco . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:127-146. Full description at Econpapers \|\| Download paper	5
23	2006	Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100. (2006). Aisbitt, Sally . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:117-133. Full description at Econpapers \|\| Download paper	5
24	2006	International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe. (2006). Hoogendoorn, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:23-26. Full description at Econpapers \|\| Download paper	5
25	2010	The Equity Theories and Financial Reporting: An Analysis. (2010). van Mourik, Carien. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:191-211. Full description at Econpapers \|\| Download paper	5
26	2013	Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Lesage, Cdric ; Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199. Full description at Econpapers \|\| Download paper	4
27	2011	International Accounting Standardisation: Is Politics Back?. (2011). Burlaud, Alain ; Colasse, Bernard. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47. Full description at Econpapers \|\| Download paper	4
28	2014	Lease Accounting: A Review of Recent Literature. (2014). Barone, Elisabetta ; Moya, Soledad ; Birt, Jacqueline. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54. Full description at Econpapers \|\| Download paper	4
29	2009	Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany. (2009). Haller, Axel ; Eierle, Brigitte . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:195-230. Full description at Econpapers \|\| Download paper	4
30	2016	The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227. Full description at Econpapers \|\| Download paper	4
31	2012	Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59. Full description at Econpapers \|\| Download paper	4
32	2005	Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSCs Comment on the IASBs Discussion Paper. (2005). Wagenhofer, Alfred ; di Pietra, Roberto ; Vehmanen, Petri ; Hoogendoorn, Martin ; Evans, Lisa ; Marton, Jan ; Gebhardt, Guenther ; Mora, Araceli. In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:23-45. Full description at Econpapers \|\| Download paper	4
33	2007	What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. (2007). Klostermann, Margret . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:141-168. Full description at Econpapers \|\| Download paper	4
34	2013	Evolving Connections Between Tax and Financial Reporting in Italy. (2013). Marenzi, Anna ; Gavana, Giovanna ; Guggiola, Gabriele . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:43-70. Full description at Econpapers \|\| Download paper	4
35	2012	EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38. Full description at Econpapers \|\| Download paper	4
36	2012	On the Definitions of Income and Revenue in IFRS. (2012). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:85-94. Full description at Econpapers \|\| Download paper	3
37	2014	Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Clatworthy, Mark ; Osma, Beatriz Garca ; Jeanjean, Thomas ; Cascino, Stefano ; Imam, Shahed ; Gassen, Joachim. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209. Full description at Econpapers \|\| Download paper	3
38	2008	Actuarial Gains and Losses: the Choice of the Accounting Method. (2008). Morais, Ana Isabel . In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:127-139. Full description at Econpapers \|\| Download paper	3
39	2012	Choices in IFRS Adoption in Spain: Determinants and Consequences. (2012). Moya, Soledad. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:61-83. Full description at Econpapers \|\| Download paper	3
40	2015	Segment Reporting: Is IFRS 8 Really Better?. (2015). Aleksanyan, Mark ; Danbolt, JO. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:37-60. Full description at Econpapers \|\| Download paper	3
41	2009	The Genesis of the 2007 Conseil National de la Comptabilit ÃÂ©: A Case of Institutional Isomorphism?. (2009). Colasse, Bernard ; Pochet, Christine . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:25-55. Full description at Econpapers \|\| Download paper	3
42	2010	The Development and Status of Enforcement in the European Union. (2010). . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:15-35. Full description at Econpapers \|\| Download paper	3
43	2011	Accounting Regulation in Malta. (2011). Alexander, David ; Micallef, Monique . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:1-21. Full description at Econpapers \|\| Download paper	3
44	2016	Insights on CFOsâ Perceptions about Impairment Testing Under IAS 36. (2016). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Liberatore, Giovanni. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:353-379. Full description at Econpapers \|\| Download paper	3
45	2012	How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands. (2012). Langendijk, Henk ; Bissessur, Sanjay ; Vergoossen, Ruud ; Litjens, Robin . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:227-250. Full description at Econpapers \|\| Download paper	3
46	2015	Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making. (2015). Holthoff, Gero ; Weissenberger, Barbara E ; Hoos, Florian . In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:107-125. Full description at Econpapers \|\| Download paper	3
47	2016	Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study. (2016). Gebhardt, Gunther. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:169-196. Full description at Econpapers \|\| Download paper	3
48	2011	Accounting Research and Accounting Policy: What Kind of Gap?. (2011). Rutherford, Brian. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:141-154. Full description at Econpapers \|\| Download paper	3
49	2018	The European IFRS Endorsement Process â in Search of a Single Voice. (2018). van Mourik, Carien ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:1:p:1-32. Full description at Econpapers \|\| Download paper	3
50	2014	Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process. (2014). Reither, Antonia ; Kosi, Urska. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:89-112. Full description at Econpapers \|\| Download paper	3

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

#	Year	Title	Cited
1	2010	Have IFRS Affected Earnings Management in the European Union?. (2010). Jarne, Jos Ignacio ; Callao, Susana. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189. Full description at Econpapers \|\| Download paper	9
2	2009	The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194. Full description at Econpapers \|\| Download paper	5
3	2005	International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164. Full description at Econpapers \|\| Download paper	5
4	2014	Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Mechelli, Alessandro ; Cimini, Riccardo. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87. Full description at Econpapers \|\| Download paper	5
5	2010	On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226. Full description at Econpapers \|\| Download paper	5
6	2016	The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227. Full description at Econpapers \|\| Download paper	4
7	2006	The Use of Fair Value in IFRS. (2006). Cairns, David . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22. Full description at Econpapers \|\| Download paper	4
8	2009	Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. (2009). JENY, Anne ; Richard, Chrystelle ; Dick, Wolfgang ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:3-24. Full description at Econpapers \|\| Download paper	3
9	2013	Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Lesage, Cdric ; Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199. Full description at Econpapers \|\| Download paper	3
10	2010	On the Definitions of Income, Expenses and Profit in IFRS. (2010). Barker, Richard. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:147-158. Full description at Econpapers \|\| Download paper	3
11	2016	Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study. (2016). Gebhardt, Gunther. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:169-196. Full description at Econpapers \|\| Download paper	3
12	2016	Insights on CFOsâ Perceptions about Impairment Testing Under IAS 36. (2016). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Liberatore, Giovanni. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:353-379. Full description at Econpapers \|\| Download paper	3
13	2006	International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe. (2006). Hoogendoorn, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:23-26. Full description at Econpapers \|\| Download paper	3
14	2015	Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making. (2015). Holthoff, Gero ; Weissenberger, Barbara E ; Hoos, Florian . In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:107-125. Full description at Econpapers \|\| Download paper	3
15	2010	The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis. (2010). Alexander, David. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:37-62. Full description at Econpapers \|\| Download paper	3
16	2005	Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Jones, Colwyn T. ; Luther, Robert . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193. Full description at Econpapers \|\| Download paper	3
17	2014	Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process. (2014). Reither, Antonia ; Kosi, Urska. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:89-112. Full description at Econpapers \|\| Download paper	3
18	2014	Lease Accounting: A Review of Recent Literature. (2014). Barone, Elisabetta ; Moya, Soledad ; Birt, Jacqueline. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54. Full description at Econpapers \|\| Download paper	3
19	2018	The European IFRS Endorsement Process â in Search of a Single Voice. (2018). van Mourik, Carien ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:1:p:1-32. Full description at Econpapers \|\| Download paper	3
20	2015	Segment Reporting: Is IFRS 8 Really Better?. (2015). Aleksanyan, Mark ; Danbolt, JO. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:37-60. Full description at Econpapers \|\| Download paper	3
21	2012	The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. (2012). Wagenhofer, Alfred ; Wysocki, Peter ; Trombetta, Marco . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:127-146. Full description at Econpapers \|\| Download paper	3
22	2016	Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:329-352. Full description at Econpapers \|\| Download paper	3
23	2007	Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254. Full description at Econpapers \|\| Download paper	3
24	2011	Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67. Full description at Econpapers \|\| Download paper	3
25	2005	Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge. (2005). Tokar, Mary . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:47-68*. Full description at Econpapers \|\| Download paper	3
26	2012	Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59. Full description at Econpapers \|\| Download paper	3
27	2012	How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands. (2012). Langendijk, Henk ; Bissessur, Sanjay ; Vergoossen, Ruud ; Litjens, Robin . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:227-250. Full description at Econpapers \|\| Download paper	2
28	2013	A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation. (2013). Herz, Paul J. ; Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:99-151. Full description at Econpapers \|\| Download paper	2
29	2014	The Equity Theories and the IASB Conceptual Framework. (2014). van Mourik, Carien. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:219-233. Full description at Econpapers \|\| Download paper	2
30	2013	Evolving Connections Between Tax and Financial Reporting in Italy. (2013). Marenzi, Anna ; Gavana, Giovanna ; Guggiola, Gabriele . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:43-70. Full description at Econpapers \|\| Download paper	2
31	2016	The HM âTreasures Islandâ: The Application of Accruals-based Accounting Standards in the UK Government. (2016). Biondi, Yuri. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:81-102. Full description at Econpapers \|\| Download paper	2
32	2012	The Legitimacy of the IASB. (2012). Walton, Peter ; Danjou, Philippe. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:1-15. Full description at Econpapers \|\| Download paper	2
33	2012	On the Definitions of Income and Revenue in IFRS. (2012). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:85-94. Full description at Econpapers \|\| Download paper	2
34	2014	Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Clatworthy, Mark ; Osma, Beatriz Garca ; Jeanjean, Thomas ; Cascino, Stefano ; Imam, Shahed ; Gassen, Joachim. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209. Full description at Econpapers \|\| Download paper	2
35	2012	EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38. Full description at Econpapers \|\| Download paper	2
36	2010	Press Release Disclosure of âPro Formaâ Earnings Metrics by Large German Corporations -- Empirical Evidence and Regulatory Recommendations. (2010). Hitz, Joerg-Markus . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:63-86. Full description at Econpapers \|\| Download paper	2
37	2011	Accounting Regulation in Malta. (2011). Alexander, David ; Micallef, Monique . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:1-21. Full description at Econpapers \|\| Download paper	2
38	2006	Implications of the IAS Regulation for Research into the International Differences in Accounting Systems. (2006). Sellhorn, Thorsten ; Gornik-Tomaszewski, Sylwia . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:187-217. Full description at Econpapers \|\| Download paper	2
39	2015	Assurance of Sustainability Information: A Study of Media Pressure. (2015). Gillet-Monjarret, Claire . In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:87-105. Full description at Econpapers \|\| Download paper	2
40	2010	The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. (2010). Haller, Axel ; Gee, Maria ; Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:97-122. Full description at Econpapers \|\| Download paper	2
41	2016	Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms. (2016). Paananen, Mari ; Blomkvist, Marita ; Renders, Annelies . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:21-42. Full description at Econpapers \|\| Download paper	2
42	2014	The International Accounting Standards Board and Evidence-Informed Standard-Setting. (2014). Teixeira, Alan . In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:5-12. Full description at Econpapers \|\| Download paper	2
43	2013	International Variations in Tax Disclosures. (2013). Nobes, Christopher ; Kvaal, Erlend. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:241-273. Full description at Econpapers \|\| Download paper	2
44	2007	An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS). (2007). Calu, Daniela ; Olimid, Lavinia . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:169-206. Full description at Econpapers \|\| Download paper	2
45	2016	Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. (2016). Schatt, Alain ; Walliser, Elisabeth ; Bessieux-Ollier, Corinne ; Doukakis, Leonidas . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:307-327. Full description at Econpapers \|\| Download paper	2
46	2012	Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Mora, Araceli ; Abela, Mario . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 12:

Year	Title
2017	Pension Obligations in the European Union: A Case Study for Accounting Policy. (2017). Biondi, Yuri ; Marion, Boisseau-Sierra ; Yuri, Biondi. In: Accounting, Economics, and Law: A Convivium. RePEc:bpj:aelcon:v:7:y:2017:i:3:p:27:n:5. Full description at Econpapers \|\| Download paper
2017	What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions. (2017). Merz, Alexander . In: Journal of Accounting Literature. RePEc:eee:joacli:v:38:y:2017:i:c:p:14-33. Full description at Econpapers \|\| Download paper
2017	The Probability of Default Under IFRS 9: Multi-period Estimation and Macroeconomic Forecast. (2017). Vank, Toma ; Hampel, David. In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. RePEc:mup:actaun:actaun_2017065020759. 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	Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies. (2017). Branson, JoÃÂ«l ; Breesch, Diane ; Ceustermans, Stefanie. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:388-406. Full description at Econpapers \|\| Download paper
2017	Impression Management in Letters to Shareholders: Evidence from Poland. (2017). Hadro, Dominika ; Pauka, Marek ; Klimczak, Karol Marek. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:305-330. Full description at Econpapers \|\| Download paper
2017	Ð¡ÑÐµÑÐ¾Ð²Ð¾Ð´Ð½Ð¾ÑÐ¾ ÑÐµÐ³Ð»Ð°Ð¼ÐµÐ½ÑÐ¸ÑÐ°Ð½Ðµ Ð½Ð° ÑÐµÐ¿ÑÑÐ°ÑÐ¸ÑÑÐ° Ð² ÐÑÐ»Ð³Ð°ÑÐ¸Ñ â Ð¸ÑÑÐ¾ÑÐ¸ÑÐµÑÐºÐ¸ Ð¿ÑÐµÐ³Ð»ÐµÐ´ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·. (2017). Atanasov, Atanas. In: MPRA Paper. RePEc:pra:mprapa:85616. Full description at Econpapers \|\| Download paper
2017	Impression Management in Letters to Shareholders: Evidence from Poland. (2017). Hadro, Dominika ; Pauka, Marek ; Klimczak, Karol Marek. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:305-330. 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	Corporate Reporting Practices in Poland and Romania â An Ex-ante Study to the New Non-financial Reporting European Directive. (2017). Dumitru, Mdlina ; Krasodomska, Joanna ; Gue, Raluca-Gina ; Dyduch, Justyna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:279-304. 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	Empirical research on corporate social responsibility assurance (CSRA): A literature review. (2017). Velte, Patrick ; Stawinoga, Martin. In: Journal of Business Economics. RePEc:spr:jbecon:v:87:y:2017:i:8:d:10.1007_s11573-016-0844-2. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2017

Year	Citing document

Recent citations received in 2016

Year	Citing document
2016	Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi: Review of âPublic Sector Accounting and Auditing in Europe. The Challenge of Harmonizationâ. (2016). Marion, Boisseau-Sierra . In: Accounting, Economics, and Law: A Convivium. RePEc:bpj:aelcon:v:6:y:2016:i:2:p:161-168:n:3. Full description at Econpapers \|\| Download paper
2016	Interpreting the European Unionâs IFRS Endorsement Criteria: The Case of IFRS 9. (2016). Bischof, Jannis ; Daske, Holger. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:129-168. Full description at Econpapers \|\| Download paper
2016	The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227. Full description at Econpapers \|\| Download paper
2016	Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. (2016). Schatt, Alain ; Walliser, Elisabeth ; Bessieux-Ollier, Corinne ; Doukakis, Leonidas . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:307-327. Full description at Econpapers \|\| Download paper
2016	Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:329-352. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document

Recent citations received in 2014

Year	Citing document
2014	Comparing the effects of IASB Proposal on leasing: an impact assessment of EU listed Companies. (2014). Fabi, Tommaso ; Sura, Alessandro ; Mattei, Marco ; Laghi, Enrico . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002002. Full description at Econpapers \|\| Download paper
2014	The value relevance of earnings and book value across the EU. A comparative Analysis. (2014). Mechelli, Alessandro ; Cimini, Riccardo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002004. Full description at Econpapers \|\| Download paper
2014	Towards a New Conceptual Framework: Here We Go Again!. (2014). . In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:145-147. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	Accounting in Europe / Taylor & Francis Journals	19
2	Post-Print / HAL	10
3	FINANCIAL REPORTING / FrancoAngeli Editore	10
4	Accounting and Business Research / Taylor & Francis Journals	7
5	Advances in accounting / Elsevier	5
6	Journal of International Accounting, Auditing and Taxation / Elsevier	5
7	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	4
8	International Review of Financial Analysis / Elsevier	4
9	Revista de Contabilidad - Spanish Accounting Review / Elsevier	4
10	Journal of Management & Governance / Springer	4
11	The International Journal of Accounting / Elsevier	4

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.