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The International Journal of Accounting / Elsevier

Citation Profile [Updated: 2019-12-04 10:36:47]
5 Years H
25
Impact Factor
0.47
5 Years IF
0.62
Data available in this report

[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 CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1990 0 0.08 0 0 0 0 0 0 0 0 0 0 0.04
1991 0 0.08 0 0 0 0 0 0 0 0 0 0 0.04
1992 0 0.08 0 0 0 0 0 0 0 0 0 0 0.04
1993 0 0.1 0 0 0 0 0 0 0 0 0 0 0.05
1994 0 0.11 0 0 0 0 0 0 0 0 0 0 0.05
1995 0 0.19 0 0 0 0 0 0 0 0 0 0 0.08
1996 0 0.22 0 0 32 32 180 0 0 0 0 0 0.1
1997 0.09 0.22 0.05 0.09 33 65 89 3 3 32 3 32 3 3 100 0 0.09
1998 0.08 0.26 0.05 0.08 32 97 95 5 8 65 5 65 5 1 20 0 0.12
1999 0.12 0.28 0.16 0.14 31 128 205 20 28 65 8 97 14 12 60 0 0.14
2000 0.11 0.33 0.1 0.13 45 173 201 18 46 63 7 128 16 10 55.6 0 0.15
2001 0.08 0.36 0.1 0.08 41 214 97 21 67 76 6 173 13 14 66.7 1 0.02 0.15
2002 0.05 0.39 0.09 0.07 40 254 208 23 90 86 4 182 12 6 26.1 1 0.03 0.21
2003 0.05 0.4 0.2 0.11 41 295 151 60 150 81 4 189 21 33 55 18 0.44 0.2
2004 0.09 0.45 0.15 0.08 26 321 154 49 199 81 7 198 16 30 61.2 7 0.27 0.2
2005 0.04 0.46 0.12 0.08 35 356 179 44 243 67 3 193 15 16 36.4 0 0.22
2006 0.05 0.46 0.17 0.09 35 391 240 66 309 61 3 183 16 12 18.2 0 0.21
2007 0.1 0.42 0.19 0.14 32 423 195 81 390 70 7 177 24 27 33.3 0 0.18
2008 0.25 0.44 0.26 0.2 35 458 224 118 508 67 17 169 33 24 20.3 1 0.03 0.21
2009 0.12 0.44 0.23 0.17 28 486 132 114 622 67 8 163 27 12 10.5 0 0.21
2010 0.3 0.43 0.36 0.29 35 521 77 190 812 63 19 165 48 21 11.1 3 0.09 0.18
2011 0.24 0.46 0.35 0.29 24 545 120 193 1005 63 15 165 48 29 15 3 0.13 0.21
2012 0.31 0.47 0.4 0.34 15 560 95 225 1230 59 18 154 52 26 11.6 2 0.13 0.19
2013 0.41 0.53 0.41 0.31 13 573 45 234 1465 39 16 137 43 24 10.3 0 0.22
2014 0.54 0.55 0.51 0.45 15 588 77 300 1765 28 15 115 52 28 9.3 1 0.07 0.22
2015 0.79 0.56 0.61 0.6 17 605 40 371 2137 28 22 102 61 23 6.2 2 0.12 0.21
2016 0.88 0.58 0.52 0.6 28 633 44 329 2466 32 28 84 50 54 16.4 12 0.43 0.2
2017 0.38 0.6 0.45 0.63 25 658 10 297 2763 45 17 88 55 26 8.8 7 0.28 0.22
2018 0.47 0.76 0.63 0.62 16 674 2 426 3189 53 25 98 61 26 6.1 0 0.31
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
CIF: Cumulative impact factor
IF5: Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until 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: selft citations in y to articles published in y-1 plus y-2
%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
12002Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Chau, Gerald K. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265.

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80
22006Board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289.

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68
32000Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Jaggi, Bikki ; Low, Pek Yee. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519.

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67
42008Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65.

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66
52004A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288.

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63
62004Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305.

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60
72006Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294.

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56
82005Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350.

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46
92007Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Lopes, Patricia ; Rodrigues, Lucia Lima . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56.

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40
101999Corporate social disclosures by listed companies on their web sites: an international comparison. (1999). Ho Wern Pei, Carol-Anne, ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419.

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39
112002Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Deegan, Craig ; Newson, Marc. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213.

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39
121999Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs. (1999). Street, Donna L. ; Bryant, Stephanie M. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:11-48.

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36
132007Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. (2007). Lee, Edward ; Walker, Martin ; Christensen, Hans B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:4:p:341-379.

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31
142000The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe. (2000). Chamisa, Edward E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:2:p:267-286.

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29
152005Reply to discussion of Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362.

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29
161998The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. (1998). Owusu-Ansah, Stephen. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:605-631.

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29
172005Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Jaggi, Bikki ; Freedman, Martin. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232.

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28
182003A multinational test of determinants of corporate disclosure. (2003). Archambault, Jeffrey J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:2:p:173-194.

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28
191999Firm Characteristics of Swiss Companies that Utilize International Accounting Standards. (1999). Murphy, Ann B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:121-131.

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27
202005The association between ISO 9000 certification and financial performance. (2005). Sharma, Divesh. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:2:p:151-172.

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27
212011Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230.

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27
222003Audit firm size, public ownership, and firms discretionary accruals management. (2003). Vander Bauwhede, Heidi ; Gaeremynck, Ann ; Willekens, Marleen. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22.

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26
232008An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. (2008). Tarca, Ann ; Brown, Philip ; Al-Shammari, Bader . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:425-447.

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26
242009The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin. In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333.

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26
252006An analysis of the factors affecting the adoption of international accounting standards by developing countries. (2006). Zeghal, Daniel ; Mhedhbi, Karim . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:373-386.

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25
262012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). Karim, A. K. M. Waresul, ; van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355.

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25
271999Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. (1999). Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238.

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25
282007Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). van der Meulen, Sofie ; Gaeremynck, Ann ; Willekens, Marleen. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:148-152.

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24
292005Corporate mandatory disclosure practices in Bangladesh. (2005). Akhtaruddin, M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:399-422.

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24
302013A Meta-analysis of IFRS Adoption Effects. (2013). Khlif, Hichem ; Chalmers, Keryn ; Ahmed, Kamran. In: The International Journal of Accounting. RePEc:eee:accoun:v:48:y:2013:i:2:p:173-217.

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23
312009The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Romilly, Peter ; Giorgioni, Gianluigi ; Power, David ; Hassan, Omaima A. G., . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102.

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23
322006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). Zeghal, Daniel ; ben Othman, Hakim. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435.

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23
332002Ownership structure and earnings informativeness: Evidence from Korea. (2002). Jung, Kooyul ; Kwon, Soo Young. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:3:p:301-325.

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23
342004A comparison of value relevance of accounting information in different segments of the Chinese stock market. (2004). Zhou, Haiyan ; Sami, Heibatollah. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427.

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22
352006The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas. (2006). Riccio, Edson Luiz ; Doupnik, Timothy S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:237-261.

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22
362011Mandating IFRS in an Unfavorable Environment: The Greek Experience. (2011). HEVAS, DIMOSTHENIS ; Karampinis, Nikolaos I.. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:3:p:304-332.

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21
372008Incentives for risk reporting -- A discretionary disclosure and cheap talk approach. (2008). Dobler, Michael . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:2:p:184-206.

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21
382008Industry upheaval and valuation: Empirical evidence from the international oil and gas industry. (2008). Osmundsen, Petter ; Misund, BÃ¥rd ; Asche, Frank ; Misund, Bård, . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:398-424.

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21
391996A methodological note on cross-cultural accounting ethics research. (1996). Sharp, David J. ; Pant, Laurie W. ; Cohen, Jeffrey R.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66.

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21
402008Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. (2008). Utama, Sidharta ; Siregar, Sylvia Veronica . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:1-27.

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20
412000Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings. (2000). Street, Donna L. ; Bryant, Stephanie M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:3:p:305-329.

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20
421996Environmental disclosures in annual reports: An international perspective. (1996). Tollerson, Cynthia D. ; Hsu, Kathy ; Gamble, George O. ; Jackson, Cynthia. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:3:p:293-331.

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20
432003Earnings management and initial public offerings: Evidence from the Netherlands. (2003). Mertens, Gerard ; van der Goot, Tjalling, ; Roosenboom, Peter. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:3:p:243-266.

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19
442007Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). Gaeremynck, Ann ; Van Der Meulen, Sofie ; Willekens, Marleen. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:123-142.

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19
451998Accounting diversity and firm valuation. (1998). Langli, John Christian ; King, Raymond D.. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:529-567.

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19
461996Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. (1996). Inclan, Carla ; Fekrat, Ali M. ; Petroni, David. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:2:p:175-195.

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19
471999An empirical investigation of multinational firms compliance with International Accounting Standards. (1999). Finn, Philip M. ; El-Gazzar, Samir M. ; Jacob, Rudy . In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:239-248.

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19
481999The Information Environment of Chinas A and B Shares: Can We Make Sense of the Numbers?. (1999). Wu, Annie ; Abdel-Khalik, Rashad A. ; Wong, Kie Ann. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:4:p:467-489.

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19
491996A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands. (1996). Hussein, Mohamed. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:95-120.

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18
502011Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance. (2011). Goodacre, Alan ; Ahmad-Zaluki, Nurwati A. ; Campbell, Kevin . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:111-137.

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18
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12008Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65.

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26
22006Board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289.

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21
32006Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294.

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21
42004Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305.

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15
52004A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288.

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15
62005Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Jaggi, Bikki ; Freedman, Martin. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232.

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15
72007Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Lopes, Patricia ; Rodrigues, Lucia Lima . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56.

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13
82015Accrual-based and real earnings management and political connections. (2015). Weitzel, Utz ; Lodh, Suman ; Braam, Geert ; Nandy, Monomita. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:2:p:111-141.

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13
92012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). Karim, A. K. M. Waresul, ; van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355.

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13
102000Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Jaggi, Bikki ; Low, Pek Yee. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519.

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13
112008An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. (2008). Tarca, Ann ; Brown, Philip ; Al-Shammari, Bader . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:425-447.

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12
122008Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. (2008). Utama, Sidharta ; Siregar, Sylvia Veronica . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:1-27.

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11
132012How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China. (2012). Wu, Xi ; Rui, Oliver ; Firth, Michael. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:109-138.

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11
142014Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK. (2014). Barbu, Elena M. ; Dumontier, Pascal ; Feleag, Niculae . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:2:p:231-247.

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11
151998The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. (1998). Owusu-Ansah, Stephen. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:605-631.

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10
162011Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230.

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10
172006An analysis of the factors affecting the adoption of international accounting standards by developing countries. (2006). Zeghal, Daniel ; Mhedhbi, Karim . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:373-386.

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10
182006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). Zeghal, Daniel ; ben Othman, Hakim. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435.

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10
192005Corporate mandatory disclosure practices in Bangladesh. (2005). Akhtaruddin, M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:399-422.

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9
202002Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Chau, Gerald K. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265.

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9
212016Management Forecasts, Idiosyncratic Risk, and the Information Environment. (2016). Okuda, Shin'ya ; Kitagawa, Norio . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:487-503.

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9
222005Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350.

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9
232005Reply to discussion of Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362.

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9
242013A Meta-analysis of IFRS Adoption Effects. (2013). Khlif, Hichem ; Chalmers, Keryn ; Ahmed, Kamran. In: The International Journal of Accounting. RePEc:eee:accoun:v:48:y:2013:i:2:p:173-217.

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9
252000The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe. (2000). Chamisa, Edward E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:2:p:267-286.

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261999Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. (1999). Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238.

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272002Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Deegan, Craig ; Newson, Marc. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213.

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282011Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance. (2011). Goodacre, Alan ; Ahmad-Zaluki, Nurwati A. ; Campbell, Kevin . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:111-137.

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292006Ownership, board structure, and performance in continental Europe. (2006). Krivogorsky, Victoria. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:2:p:176-197.

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302007Trends in research on international accounting harmonization. (2007). Barbu, Elena M. ; Baker, Richard C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:3:p:272-304.

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311997The transfer pricing concerns of developed and developing countries. (1997). Borkowski, Susan C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:32:y:1997:i:3:p:321-336.

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322010The value relevance of earnings in a transition economy: The case of Romania. (2010). Filip, Andrei ; Raffournier, Bernard. In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:1:p:77-103.

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332005The association between ISO 9000 certification and financial performance. (2005). Sharma, Divesh. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:2:p:151-172.

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342009Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit. (2009). Harless, David ; Adhikari, Ajay ; Tondkar, Rasoul H. ; Hodgdon, Christopher . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:33-55.

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352014Financial Crisis And Earnings Management: The European Evidence. (2014). Filip, Andrei ; Raffournier, Bernard. In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:4:p:455-478.

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362010Disclosure and cost of equity capital in emerging markets: The Brazilian case. (2010). Lopes, Alexsandro Broedel ; de Alencar, Roberta Carvalho . In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:4:p:443-464.

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371996A methodological note on cross-cultural accounting ethics research. (1996). Sharp, David J. ; Pant, Laurie W. ; Cohen, Jeffrey R.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66.

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382008Industry upheaval and valuation: Empirical evidence from the international oil and gas industry. (2008). Osmundsen, Petter ; Misund, BÃ¥rd ; Asche, Frank ; Misund, Bård, . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:398-424.

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392007Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. (2007). Lee, Edward ; Walker, Martin ; Christensen, Hans B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:4:p:341-379.

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402003Reply to International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources: A discu. (2003). Ho, Carol-Anne ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:4:p:499-502.

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412016Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts Earnings Forecast Errors. (2016). Andre, Paul ; Moldovan, Rucsandra ; Filip, Andrei. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:443-461.

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422003International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources. (2003). Ho, Carol-Anne ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:4:p:465-491.

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432009The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin. In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333.

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442009Crossed-listed foreign firms earnings informativeness, earnings management and disclosures of corporate governance information under SOX. (2009). Sun, Heuy Lian ; Chang, Jui Chin . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:1-32.

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452006The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs. (2006). Cormier, Denis ; Martinez, Isabelle. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:209-236.

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462006The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings. (2006). Liu, Chao-Shin ; Davis-Friday, Paquita Y. ; Eng, Li Li . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:1:p:22-40.

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472007Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). van der Meulen, Sofie ; Gaeremynck, Ann ; Willekens, Marleen. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:148-152.

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482002Ownership structure and earnings informativeness: Evidence from Korea. (2002). Jung, Kooyul ; Kwon, Soo Young. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:3:p:301-325.

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492003Earnings management and initial public offerings: Evidence from the Netherlands. (2003). Mertens, Gerard ; van der Goot, Tjalling, ; Roosenboom, Peter. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:3:p:243-266.

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501999Corporate social disclosures by listed companies on their web sites: an international comparison. (1999). Ho Wern Pei, Carol-Anne, ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419.

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Citing documents used to compute impact factor: 25
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2018Determinants and Characteristics of Korean Companies’ Carbon Management under the Carbon Pricing Scheme. (2018). Suk, Sunhee. In: Energies. RePEc:gam:jeners:v:11:y:2018:i:4:p:966-:d:141701.

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2018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?. (2018). Hellman, Niclas ; Gutierrez, Soledad Moya ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321.

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2018The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8. (2018). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:121-130.

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2018Managers’ segment disclosure choices under IFRS 8: EU evidence. (2018). Aboud, Ahmed ; Roberts, Clare. In: Accounting forum. RePEc:eee:accfor:v:42:y:2018:i:4:p:293-308.

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2018The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence. (2018). Aboud, Ahmed ; Zalata, Alaa Mansour ; Roberts, Clare. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:33:y:2018:i:c:p:2-17.

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2018The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Slack, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:52-73.

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2018Executive cash compensation and tax aggressiveness of Chinese firms. (2018). Huang, Wei ; Shen, Yun ; Ying, Tingting. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:51:y:2018:i:4:d:10.1007_s11156-018-0700-2.

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2018Audit Firm Ranking, Audit Quality and Audit Fees: Examining Conflicting Price Discrimination Views. (2018). Mohammadrezaei, Fakhroddin ; Ahmed, Kamran ; Mohd-Saleh, Norman. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:4:p:295-313.

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2018Chinas “Mercantilist” Government Subsidies, the Cost of Debt and Firm Performance. (2018). Wang, Jiwei ; Lim, Chu Yeong ; Zeng, Cheng. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:86:y:2018:i:c:p:37-52.

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2018Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing. (2018). Jiang, Haiyan ; Zhou, Donghua ; Zhang, Honghui ; Hu, Yuanyuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:4:p:255-273.

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2018Effects of asymmetric information on market timing in the mutual fund industry. (2018). Tchamyou, Vanessa ; Nwachukwu, Jacinta ; Asongu, Simplice. In: Working Papers of the African Governance and Development Institute.. RePEc:agd:wpaper:18/007.

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2018Effects of asymmetric information on market timing in the mutual fund industry. (2018). Tchamyou, Vanessa ; Nwachukwu, Jacinta ; Asongu, Simplice. In: MPRA Paper. RePEc:pra:mprapa:87870.

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2018Effects of asymmetric information on market timing in the mutual fund industry. (2018). Tchamyou, Vanessa ; Asongu, Simplice ; Nwachukwu, Jacinta C. In: AFEA Working Papers. RePEc:afe:wpaper:18/006.

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2018Effects of asymmetric information on market timing in the mutual fund industry. (2018). Tchamyou, Vanessa ; Asongu, Simplice ; Nwachukwu, Jacinta. In: Research Africa Network Working Papers. RePEc:abh:wpaper:18/007.

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2018Price Synchronicity, Inter-Firm Networks, and Business Groups in the Middle East and North Africa. (2018). Siemon, Michael. In: Working Papers. RePEc:erg:wpaper:1267.

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2018Business risk disclosure and firm risk: Evidence from Japan. (2018). Kim, Hyonok ; Yasuda, Yukihiro . In: Research in International Business and Finance. RePEc:eee:riibaf:v:45:y:2018:i:c:p:413-426.

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2018Individuals’ Perception and Processing of Risk Information: Exploratory Evidence from Germany. (2018). Kureck, Kathrin ; HOMoLLE, SUSANNE . In: Schmalenbach Business Review. RePEc:spr:schmbr:v:70:y:2018:i:3:d:10.1007_s41464-018-0052-4.

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2018Impact of family control on the relationship between earning management and future performance in Indonesia. (2018). Suprianto, Edy ; Setiawan, Doddy. In: Business and Economic Horizons (BEH). RePEc:pdc:jrnbeh:v:14:y:2018:i:2:p:342-354.

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2018Does the IFRS Effect Continue? An International Comparison. (2018). Hwang, In Tae ; Kang, Sun Min ; Hur, Kang Sung. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4818-:d:191168.

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Recent citations
Recent citations received in 2018
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Recent citations received in 2017
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2017Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China”. (2017). Chen, Zhihong . In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:1:p:22-24.

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2017Response to Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China”. (2017). zhao, jingwen ; You, Jiaxing ; Xiao, Min. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:1:p:25-26.

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2017Discussion of “Accounting quality and loan pricing: The effect of cross-country differences in legal enforcement”. (2017). Chaney, Paul K. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:201-204.

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2017A Discussion on “IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition”. (2017). Vafeas, Nikos. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:4:p:338-340.

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Recent citations received in 2016
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2016Discussion of “Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements”. (2016). Filip, Andrei. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:1:p:51-56.

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2016Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”. (2016). Perkins, Jon D. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:266-270.

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2016Response to Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”. (2016). Olibe, Kingsley O. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:271-274.

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2016Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study”. (2016). Sami, Heibatollah. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:306-309.

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2016Carbon management system study: Contributions, limitations, and future opportunities: A response to discussion comments (2016). (2016). Tang, Qingliang. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:310-314.

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2016Discussion on “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-country Study”. (2016). Rahman, Asheq R. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:379-381.

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2016Reply to the Discussion of “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study”. (2016). Houqe, Muhammad Nurul ; Monem, Reza M. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:382-384.

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2016Discussion of Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect of Financial Analysts Earnings Forecast Errors. (2016). Gotti, Giorgio. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:462-463.

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2016Financial globalisation uncertainty/instability is good for financial development. (2016). Tchamyou, Vanessa ; Koomson, Isaac ; Asongu, Simplice. In: MPRA Paper. RePEc:pra:mprapa:70239.

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Recent citations received in 2015
YearCiting document
2015Discussion of “The Association Between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union”. (2015). Charitou, Andreas. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:418-426.

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