Citation analysis for Accounting in Europe / Taylor & Francis Journals

Citation Profile [Updated: 2019-12-04 10:36:47]

5 Years H

Impact Factor

0.17

5 Years IF

0.27

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	0	0	0		0	0		0			0		0	0.1
1997	0	0.22	0	0	0	0	0		0	0		0			0		0	0.09
1998	0	0.26	0	0	0	0	0		0	0		0			0		0	0.12
1999	0	0.28	0	0	0	0	0		0	0		0			0		0	0.14
2000	0	0.33	0	0	0	0	0		0	0		0			0		0	0.15
2001	0	0.36	0	0	0	0	0		0	0		0			0		0	0.15
2002	0	0.39	0	0	0	0	0		0	0		0			0		0	0.21
2003	0	0.4	0	0	0	0	0		0	0		0			0		0	0.2
2004	0	0.45	0	0	0	0	0		0	0		0			0		0	0.2
2005	0	0.46	0	0	8	8	47		0	0		0			0		0	0.22
2006	0.13	0.46	0.05	0.13	12	20	42	1	1	8	1	8	1		0		0	0.21
2007	0.25	0.42	0.17	0.25	9	29	41	5	6	20	5	20	5		0		0	0.18
2008	0.29	0.44	0.3	0.28	8	37	12	11	17	21	6	29	8		0		0	0.21
2009	0.35	0.44	0.22	0.22	12	49	39	11	28	17	6	37	8		0		0	0.21
2010	0.25	0.43	0.32	0.27	14	63	63	20	48	20	5	49	13	1	5		0	0.18
2011	0.12	0.46	0.26	0.29	14	77	24	20	68	26	3	55	16	1	5		0	0.21
2012	0.18	0.47	0.29	0.23	13	90	38	26	94	28	5	57	13	4	15.4		0	0.19
2013	0.3	0.53	0.35	0.3	16	106	20	37	131	27	8	61	18		0		0	0.22
2014	0.14	0.55	0.42	0.3	18	124	26	52	183	29	4	69	21	4	7.7	4	0.22	0.22
2015	0.06	0.56	0.23	0.19	13	137	14	31	214	34	2	75	14		0		0	0.21
2016	0.19	0.58	0.37	0.23	24	161	24	60	274	31	6	74	17	16	26.7	7	0.29	0.2
2017	0.3	0.6	0.27	0.26	35	196	9	52	326	37	11	84	22	8	15.4		0	0.22
2018	0.17	0.76	0.4	0.27	14	210	3	85	411	59	10	106	29	10	11.8	4	0.29	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

#	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	20
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	19
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	18
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	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	12
6	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	11
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	10
8	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
9	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	9
10	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	9
11	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	8
12	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
13	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
14	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
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	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
17	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	7
18	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
19	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	6
20	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	6
21	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
22	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	6
23	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
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	6
25	2009	Environmental Disclosure and the Cost of Equity: The French Case. (2009). Djean, Frdrique ; Martinez, Isabelle. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80. Full description at Econpapers \|\| Download paper	6
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	6
27	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	6
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	5
29	2010	The Development and Status of Enforcement in the European Union. (2010). Berger, Axel. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:15-35. Full description at Econpapers \|\| Download paper	5
30	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
31	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
32	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
33	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	5
34	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
35	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	4
36	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	4
37	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
38	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
39	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	4
40	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	4
41	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
42	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	4
43	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
44	2006	A Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation. (2006). Borbly, Katalin ; Evans, Lisa . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:135-168. Full description at Econpapers \|\| Download paper	3
45	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	3
46	2012	What You Measure is What You Get: The Effects of Accounting Standards Effects Studies. (2012). Gross, Christian. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:171-190. Full description at Econpapers \|\| Download paper	3
47	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
48	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
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	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

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	10
2	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	8
3	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	7
4	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	5
5	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	5
6	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	5
7	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	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	4
9	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	3
10	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
11	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
12	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	3
13	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	3
14	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	3
15	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
16	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
17	2014	Accounting and Order. (2014). Cinquini, Lino. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:141-144. Full description at Econpapers \|\| Download paper	2
18	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	2
19	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	2
20	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	2
21	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	2
22	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	2
23	2011	Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania. (2011). faff, robert ; Hodgson, Allan ; Albu, Nadia. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:155-184. Full description at Econpapers \|\| Download paper	2
24	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
25	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
26	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	2
27	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	2
28	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
29	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
30	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
31	2013	Corporate Governance of Non-Listed Companies. (2013). Mallin, Chris. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:156-158. Full description at Econpapers \|\| Download paper	2
32	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	2
33	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	2
34	2013	Equity and Liabilities -- A Discussion of IAS 32 and a Critique of the Classification. (2013). Schmidt, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:201-222. Full description at Econpapers \|\| Download paper	2
35	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
36	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
37	2016	Does Ethical Culture in Audit Firms Support Auditor Objectivity?. (2016). Svanberg, Jan ; Ohman, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:65-79. Full description at Econpapers \|\| Download paper	2
38	2010	The Development and Status of Enforcement in the European Union. (2010). Berger, Axel. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:15-35. Full description at Econpapers \|\| Download paper	2
39	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
40	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	2
41	2015	The Emergence of the Incurred-Loss Model for Credit Losses in IAS 39. (2015). Camfferman, Kees. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:1-35. Full description at Econpapers \|\| Download paper	2
42	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
43	2017	Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. (2017). Albu, Nadia ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:249-260. Full description at Econpapers \|\| Download paper	2
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	2

Citing documents used to compute impact factor: 10

Year	Title
2018	Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences. (2018). D'Arcy, Anne ; Tarca, Ann. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:3:p:203-226. Full description at Econpapers \|\| Download paper
2018
2018	Cultural values and financial reporting practices: contemporary tendencies in Eastern European countries. (2018). Ammar, R M ; Can, F N ; Aran, Alina. In: Eastern Journal of European Studies. RePEc:jes:journl:y:2018:v:9:p:89-109. Full description at Econpapers \|\| Download paper
2018	THE IMPACT OF EASTERN EUROPEAN CULTURE ON THE INTERNATIONAL TRADE. (2018). Ilie, Aurelia ; Ammar, R M. In: EURINT. RePEc:jes:eurint:y:2018:v:5:p:120-135. Full description at Econpapers \|\| Download paper
2018	The Preparation of Banking Industry in Implementing IFRS 9 Financial Instruments (A Case Study of HSBC Holdings Plc Listed on London Stock Exchange of Year 2015â2017). (2018). Johannes, Rene ; Muksin, Abdullah ; Dedy, Dedy. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2018-06-19. Full description at Econpapers \|\| Download paper
2018	The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption/La influencia de la polÃtica y la economÃa en la adopciÃ³n de las Normas Internacionales de Info. (2018). Mora, Araceli. In: Estudios de EconomÃa Aplicada. RePEc:lrk:eeaart:36_2_4. Full description at Econpapers \|\| Download paper
2018	Disclosure of financial instruments: Practices and challenges of Latin American firms from the mining industry. (2018). Malaquias, Rodrigo Fernandes ; Zambra, Pablo. In: Research in International Business and Finance. RePEc:eee:riibaf:v:45:y:2018:i:c:p:158-167. Full description at Econpapers \|\| Download paper
2018	Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study. (2018). Sandulescu, Maria-Silvia ; Albu, Catalin-Nicolae. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:17:y:2018:i:3:p:353-373. Full description at Econpapers \|\| Download paper
2018	The 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. Full description at Econpapers \|\| Download paper
2018	Language Management in Humanitarian Contexts: Unscheduled Migration. (2018). Atabekova, A A ; Shoustikova, T V ; Radic, N ; Belenkova, N M. In: European Research Studies Journal. RePEc:ers:journl:v:volumexxi:y:2018:i:issue3:p:659-674. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2018

Year	Citing document
2018	European Public Interest. (2018). Zevounou, Lionel ; Poschke, Moritz ; Alexander, David ; Muller, Yvonne ; Hossfeld, Christopher. In: Working Papers. RePEc:hal:wpaper:hal-01936960. Full description at Econpapers \|\| Download paper
2018	The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption/La influencia de la polÃtica y la economÃa en la adopciÃ³n de las Normas Internacionales de Info. (2018). Mora, Araceli. In: Estudios de EconomÃa Aplicada. RePEc:lrk:eeaart:36_2_4. Full description at Econpapers \|\| Download paper
2018	Discussion of Barker and Teixeira ([2018]. Gaps in the IFRS Conceptual Framework. Accounting in Europe, 15) and Van Mourik and Katsuo ([2018]. Profit or loss in the IASB Conceptual Framework. Accounti. (2018). Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:193-199. Full description at Econpapers \|\| Download paper
2018	Discussion of âMaking Deferred Taxes Relevantâ. (2018). Kvaal, Erlend. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:231-241. Full description at Econpapers \|\| Download paper

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

10 most frequent citing series

#	Series	H	Cites
1	Accounting in Europe / Taylor & Francis Journals	9	38
2	Journal of International Accounting, Auditing and Taxation / Elsevier	10	18
3	Advances in accounting / Elsevier	5	16
4	Accounting and Business Research / Taylor & Francis Journals	15	14
5	International Journal of Economics and Financial Issues / Econjournals	11	11
6	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	17	11
7	Revista de Contabilidad - Spanish Accounting Review / Elsevier	4	11
8	Post-Print / HAL	98	8
9	Estudios de Economia Aplicada / Estudios de Economia Aplicada	6	8
10	The International Journal of Accounting / Elsevier	25	7
11	The British Accounting Review / Elsevier	3	7