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Citation Profile [Updated: 2019-09-04 10:18:12]
5 Years H
15
Impact Factor
0.47
5 Years IF
0.52
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 0.1 0 0 0 0 0 0 0 0 0 0 0.04
1991 0 0.1 0 0 0 0 0 0 0 0 0 0 0.04
1992 0 0.09 0 0 0 0 0 0 0 0 0 0 0.04
1993 0 0.11 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 0.04
1995 0 0.19 0 0 0 0 0 0 0 0 0 0 0.07
1996 0 0.22 0 0 10 10 1 0 0 0 0 0 0.09
1997 0 0.26 0 0 35 45 31 0 10 10 0 0 0.09
1998 0.02 0.27 0.01 0.02 22 67 107 1 1 45 1 45 1 0 0 0.1
1999 0.05 0.31 0.04 0.04 31 98 29 4 5 57 3 67 3 0 0 0.13
2000 0.08 0.38 0.04 0.04 31 129 45 5 10 53 4 98 4 0 0 0.15
2001 0.06 0.39 0.05 0.04 24 153 6 8 18 62 4 129 5 7 87.5 0 0.14
2002 0 0.4 0 0 26 179 18 18 55 143 0 0 0.17
2003 0 0.42 0.04 0.04 32 211 41 8 26 50 134 6 6 75 0 0.18
2004 0.03 0.47 0.04 0.03 39 250 28 9 35 58 2 144 4 6 66.7 0 0.19
2005 0.01 0.51 0.05 0.03 31 281 15 13 48 71 1 152 4 6 46.2 0 0.2
2006 0.03 0.5 0.03 0.01 53 334 84 9 57 70 2 152 2 3 33.3 2 0.04 0.2
2007 0.01 0.44 0.05 0.02 42 376 44 20 77 84 1 181 4 4 20 0 0.17
2008 0 0.47 0.02 0 35 411 60 8 85 95 197 1 12.5 2 0.06 0.19
2009 0.08 0.49 0.04 0.05 35 446 69 20 105 77 6 200 10 3 15 0 0.19
2010 0.07 0.46 0.07 0.04 38 484 80 33 138 70 5 196 8 12 36.4 9 0.24 0.16
2011 0.07 0.48 0.07 0.05 28 512 136 35 173 73 5 203 10 1 2.9 4 0.14 0.19
2012 0.09 0.51 0.09 0.11 29 541 80 51 224 66 6 178 19 9 17.6 2 0.07 0.19
2013 0.32 0.58 0.12 0.16 30 571 114 66 290 57 18 165 27 8 12.1 5 0.17 0.2
2014 0.46 0.58 0.19 0.35 31 602 79 112 402 59 27 160 56 22 19.6 2 0.06 0.19
2015 0.44 0.59 0.19 0.38 41 643 57 125 527 61 27 156 59 15 12 2 0.05 0.19
2016 0.26 0.64 0.2 0.42 40 683 36 139 666 72 19 159 67 11 7.9 2 0.05 0.19
2017 0.31 0.66 0.26 0.47 37 720 29 190 856 81 25 171 80 28 14.7 2 0.05 0.2
2018 0.47 0.89 0.45 0.52 38 758 12 339 1195 77 36 179 93 25 7.4 4 0.11 0.29
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
12011The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266.

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41
21998Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224.

Full description at Econpapers || Download paper

37
32006International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27.

Full description at Econpapers || Download paper

33
42009Introduction. (2009). Hodgkinson, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:3:p:175-176.

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26
51998International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188.

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24
62011International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285.

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23
72013Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204.

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22
82011A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437.

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20
92011New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328.

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20
102013The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111.

Full description at Econpapers || Download paper

19
112010Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256.

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19
122013How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481.

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17
132010International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187.

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17
142013The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327.

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16
152003Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185.

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15
162012Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260.

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14
171998The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41.

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14
182007Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44.

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14
191998Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs. (1998). Adams, Carol ; Gray, S. J. ; Weetman, P. ; E. A. E. Jones, . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:189-208.

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13
202000Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326.

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13
212013The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383.

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12
222011Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144.

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12
232004Disclosure compliance with national accounting standards by listed companies in South Asia. (2004). Henry, Darren ; Ahmed, Kamran ; Ali, Muhammad. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:3:p:183-199.

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12
242008Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159.

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12
252012Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. (2012). Collis, Jill. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:441-468.

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11
262006The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245.

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11
272012Business-model (intent)-based accounting. (2012). Trott, Edward ; Linsmeier, Thomas ; Schipper, Katherine ; Leisenring, James . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:329-344.

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11
282012The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418.

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11
291997Linear Information Dynamics, Dividend Irrelevance, Corporate Valuation and the Clean Surplus Relationship. (1997). Stark, Andrew W.. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:3:p:219-228.

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10
302011IFRS monopoly: the Pied Piper of financial reporting. (2011). Sunder, Shyam. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:291-306.

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9
312010Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210.

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9
322014Earnings presentation effects on manager reporting choices and investor decisions. (2014). Libby, Robert ; Emett, Scott A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438.

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9
332000The investment opportunity set and the voluntary use of outside directors: New Zealand evidence. (2000). Hossain, Monzur ; Adams, M ; Cahan, S. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:263-273.

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9
342015How control systems influence product innovation processes: examining the role of entrepreneurial orientation. (2015). Bisbe, Josep ; Malagueo, Ricardo . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:3:p:356-386.

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9
352004The demand for the audit in small companies in the UK. (2004). Collis, Jill ; Skerratt, Len ; Jarvis, Robin. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:2:p:87-100.

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8
361998The impact of constructive operating lease capitalisation on key accounting ratios. (1998). Beattie, Vivien ; Goodacre, Alan ; Edwards, Keith. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:4:p:233-254.

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8
372008Firm characteristics and audit committees complying with ’best practice‘ membership guidelines. (2008). Rainsbury, Elizabeth A. ; Cahan, Steven F. ; Bradbury, Michael E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:393-408.

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8
382014The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises. (2014). Yang, Chun Lei ; Modell, Sven ; Chiwamit, Pimsiri . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:2:p:144-180.

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8
392010How can we measure the costs and benefits of changes in financial reporting standards?. (2010). Schipper, Katherine. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:309-327.

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8
401999Are large auditors more accurate than small auditors?. (1999). Lennox, Clive. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:3:p:217-227.

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8
412008Introduction. (2008). Hodgkinson, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:169-170.

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8
422013Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making. (2013). DavidJ. Cooper, ; Morgan, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:418-441.

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8
432006Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets. (2006). Maijoor, Steven ; Vanstraelen, Ann. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:1:p:33-52.

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8
442006Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40.

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8
452007Earnings management and the distribution of earnings relative to targets: UK evidence. (2007). Gore, Pelham ; Singh, Ashni ; Pope, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:2:p:123-149.

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7
462008Determinants of intellectual capital disclosure in prospectuses of initial public offerings. (2008). Singh, Inder Pal ; J--L W. Mitchell Van der Zahn, . In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:409-431.

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7
472012Drivers of voluntary audit in Finland: to be or not to be audited?. (2012). Ojala, Hannu ; Troberg, Pontus ; Niemi, Lasse ; Kinnunen, Juha . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:169-196.

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7
482014Digitisation, Big Data and the transformation of accounting information. (2014). Bhimani, Alnoor ; Willcocks, Leslie. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:469-490.

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7
492013Financial reporting and firm valuation: relevance lost or relevance regained?. (2013). Hail, Luzi. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:329-358.

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7
502014The perceived credibility of forward-looking performance disclosures. (2014). Hussainey, Khaled ; Athanasakou, Vasiliki. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:3:p:227-259.

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7
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12006International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27.

Full description at Econpapers || Download paper

23
22003Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185.

Full description at Econpapers || Download paper

12
32011The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266.

Full description at Econpapers || Download paper

12
42013Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204.

Full description at Econpapers || Download paper

12
51998The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41.

Full description at Econpapers || Download paper

12
62010International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187.

Full description at Econpapers || Download paper

11
72007Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44.

Full description at Econpapers || Download paper

11
82010Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256.

Full description at Econpapers || Download paper

10
92013The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111.

Full description at Econpapers || Download paper

10
102000Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326.

Full description at Econpapers || Download paper

8
112013How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481.

Full description at Econpapers || Download paper

8
122008Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159.

Full description at Econpapers || Download paper

8
132009Introduction. (2009). Hodgkinson, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:3:p:175-176.

Full description at Econpapers || Download paper

8
142012Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. (2012). Collis, Jill. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:441-468.

Full description at Econpapers || Download paper

8
152012The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418.

Full description at Econpapers || Download paper

7
162011A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437.

Full description at Econpapers || Download paper

7
172006The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245.

Full description at Econpapers || Download paper

7
182011New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328.

Full description at Econpapers || Download paper

7
192015How control systems influence product innovation processes: examining the role of entrepreneurial orientation. (2015). Bisbe, Josep ; Malagueo, Ricardo . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:3:p:356-386.

Full description at Econpapers || Download paper

7
202014Digitisation, Big Data and the transformation of accounting information. (2014). Bhimani, Alnoor ; Willcocks, Leslie. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:469-490.

Full description at Econpapers || Download paper

7
211998Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224.

Full description at Econpapers || Download paper

6
222013The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327.

Full description at Econpapers || Download paper

6
232010Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210.

Full description at Econpapers || Download paper

6
242016Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195.

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6
252016From compromise to concept? – a review of ‘other comprehensive income’. (2016). Detzen, Dominic. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:7:p:760-783.

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6
262014Earnings presentation effects on manager reporting choices and investor decisions. (2014). Libby, Robert ; Emett, Scott A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438.

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6
272015Visualising accounting: an interdisciplinary review and synthesis. (2015). Davison, Jane . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:2:p:121-165.

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5
282012Drivers of voluntary audit in Finland: to be or not to be audited?. (2012). Ojala, Hannu ; Troberg, Pontus ; Niemi, Lasse ; Kinnunen, Juha . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:169-196.

Full description at Econpapers || Download paper

5
292013Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making. (2013). DavidJ. Cooper, ; Morgan, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:418-441.

Full description at Econpapers || Download paper

5
302014Epistemic commitment and cognitive disunity toward fair-value accounting. (2014). Durocher, Sylvain ; Gendron, Yves. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:6:p:630-655.

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5
312000Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange. (2000). Owusu-Ansah, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:3:p:241-254.

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5
322014The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises. (2014). Yang, Chun Lei ; Modell, Sven ; Chiwamit, Pimsiri . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:2:p:144-180.

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5
332014The drivers, consequences and policy implications of non-GAAP earnings reporting. (2014). Young, Steven. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:444-465.

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5
342011International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285.

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5
352005The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Mangena, Musa ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349.

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362016The emergence of >IR>. (2016). Rowbottom, N ; Locke, J. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:1:p:83-115.

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372012Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260.

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382015The role of accounting in the twenty-first century firm. (2015). Zimmerman, Jerold L. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:4:p:485-509.

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4
392017Private company finance and financial reporting. (2017). Hope, Ole-Kristian ; Vyas, Dushyantkumar. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:506-537.

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402015Real and accrual earnings management and IPO failure risk. (2015). Clacher, Iain ; Alhadab, Mohammad ; Keasey, Kevin. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:1:p:55-92.

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4
412008A reply to Levs rejoinder to ‘Accounting for intangibles – a critical review of policy recommendations’. (2008). Skinner, Douglas. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:215-216.

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4
422006Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40.

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4
432015The implications of research on accounting conservatism for accounting standard setting. (2015). Mora, Araceli ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:5:p:620-650.

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4
442008Accounting for intangibles – a critical review of policy recommendations. (2008). Skinner, Douglas. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:191-204.

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451998International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188.

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462002Accounting professionals and the accounting profession: linking conduct and context. (2002). Anderson-Gough, Fiona ; Robson, Keith ; Grey, Christopher . In: Accounting and Business Research. RePEc:taf:acctbr:v:32:y:2002:i:1:p:41-56.

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472009Accounting and the ethics challenge: Re‐membering the professional body. (2009). Cowton, Christopher . In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:3:p:177-189.

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482009On the emergence of strategic management accounting: An institutional perspective. (2009). Ma, YI ; Tayles, Mike . In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:5:p:473-495.

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492013The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383.

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502017Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502.

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Citing documents used to compute impact factor: 36
YearTitle
2018Cash holdings and earnings quality: evidence from the Main and Alternative UK markets. (2018). Farinha, Jorge ; Soares, Nuno ; Mateus, Cesario. In: International Review of Financial Analysis. RePEc:eee:finana:v:56:y:2018:i:c:p:238-252.

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2018Shorter and easier is more useful: A longitudinal analysis of how financial report enforcement affects individual investors. (2018). Pascual-Ezama, David ; de Liao, Beatriz Gil-Gomez ; Sanchez-Martin, Maria-del-Pilar, ; Paredes, Mercedes Rodriguez . In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics). RePEc:eee:soceco:v:74:y:2018:i:c:p:29-37.

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2018Stock price crash risk: review of the empirical literature. (2018). Habib, Ahsan ; Jiang, Haiyan ; Hasan, Mostafa Monzur. In: Accounting and Finance. RePEc:bla:acctfi:v:58:y:2018:i:s1:p:211-251.

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2018Does Institutional Context Affect CSR Disclosure? A Study on Eurostoxx 50. (2018). Coluccia, Daniela ; Solimene, Silvia ; Fontana, Stefano . In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:8:p:2823-:d:162828.

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2018Disclosure of CSR Performance and Firm Value: New Evidence from South Africa on the Basis of the GRI Guidelines for Sustainability Disclosure. (2018). Sampong, Frank ; Wadie, Kwame Ansong ; Boahene, Kingsley Osei ; Song, NA. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4518-:d:186702.

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2018Fantasies of strategy: Žižek, discourse and enjoyment. (2018). Butler, Nick. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:53:y:2018:i:c:p:79-88.

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2018The dynamism of pre-decision controls in the appraisal of strategic investments. (2018). Huikku, Jari ; Seppala, Tomi ; Karjalainen, Jouko. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:5:p:516-538.

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2018Integrated reporting decision usefulness: Mainstream equity market views. (2018). Slack, Richard ; Tsalavoutas, Ioannis. In: Accounting forum. RePEc:eee:accfor:v:42:y:2018:i:2:p:184-198.

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2018The power of language in legitimating public-sector reforms: When politicians “talk” accounting. (2018). Liguori, Mariannunziata ; Steccolini, Ileana. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:2:p:161-173.

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2018HOW CAN WE CREATE VALUE FROM ENTERPRISE CONCENTRATIONS? A META-ANALYSIS OF THE SCIENTIFIC LITERATURE ON M&AS IN THE EUROPEAN UNION. (2018). Aevoae, George Marian. In: EURINT. RePEc:jes:eurint:y:2018:v:5:p:63-87.

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2018Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms. (2018). Mai, Hoang Thi ; Khuong, Nguyen Vinh. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2018-04-30.

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2018Financialisation as a strategic action field: An historically informed field study of governance reforms in Chinese state-owned enterprises. (2018). Modell, Sven ; Yang, Chunlei. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:54:y:2018:i:c:p:41-59.

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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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2018Reviewing 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.

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2018Unionization, product market competition, and strategic disclosure. (2018). Aobdia, Daniel ; Cheng, Lin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:2:p:331-357.

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2018A literature survey of financial reporting in private firms. (2018). Habib, A ; Huang, H J ; Ranasinghe, D. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:31-37.

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2018Size management by European private firms to minimize proprietary costs of disclosure. (2018). Bernard, Darren ; Kaya, Devrimi ; Burgstahler, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:94-122.

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2018Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities. (2018). Enomoto, Masahiro. In: Discussion Paper Series. RePEc:kob:dpaper:dp2018-06.

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2018Financial return crowdfunding: literature review and bibliometric analysis. (2018). Martinez-Climent, Carla ; Ribeiro-Soriano, Domingo ; Zorio-Grima, Ana. In: International Entrepreneurship and Management Journal. RePEc:spr:intemj:v:14:y:2018:i:3:d:10.1007_s11365-018-0511-x.

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2018The impact of financial reporting quality on debt maturity: the case of private firms. (2018). De Meyere, Michiel ; van Cauwenberge, Philippe ; Bauwhede, Heidi Vander . In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:7:p:759-781.

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2018Voluntary Auditing: A Synthesis of the Literature. (2018). Haapamaki, Elina. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:1:p:81-104.

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2018Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus. (2018). van Mourik, Carien ; Asami, Yuko Katsuo. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:167-192.

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2018The deteriorating usefulness of financial report information and how to reverse it. (2018). Lev, Baruch. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:465-493.

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2018How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members. (2018). Jiang, John ; Wangerin, Daniel D. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:71:y:2018:i:c:p:30-46.

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2018Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context. (2018). Brennan, Niamh ; Merkl-Davies, Doris M. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:553-577.

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2018Environmental Reporting Through an Ethical Looking Glass. (2018). Morrison, Leanne ; Shimeld, Sonia ; Wilmshurst, Trevor. In: Journal of Business Ethics. RePEc:kap:jbuset:v:150:y:2018:i:4:d:10.1007_s10551-016-3136-4.

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2018Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms. (2018). Akba, Halil Emre ; Canikli, Seda. In: Sustainability. RePEc:gam:jsusta:v:11:y:2018:i:1:p:107-:d:193104.

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2018Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies. (2018). Islam, Muhammad Azizul ; van Staden, Chris J. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:65:y:2018:i:c:p:1-19.

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2018
2018La participación en el /Participation in the IASB Due Process. (2018). Sanchez, Horacio Molina ; Mesa, Rafael Bautista . In: Estudios de Economía Aplicada. RePEc:lrk:eeaart:36_2_5.

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2018Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study. (2018). Jiang, Haiyan ; Wang, Snow ; Habib, Ahsan. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:1:p:33-53.

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2018A matrix approach to valuation and performance measurement based on accounting information considering different financing policies. (2018). Beyer, Dirk. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:29:y:2018:i:1:d:10.1007_s00187-018-0262-4.

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2018The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia. (2018). Bmane, Inga. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:6:y:2018:i:1:p:77-86.

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2018Discretionary accounting choices: the case of IAS 19 pension accounting. (2018). Glaum, Martin ; Street, Donna L ; Keller, Tobias . In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:2:p:139-170.

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2018The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia. (2018). Bmane, Inga. In: Post-Print. RePEc:hal:journl:hal-02121024.

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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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Recent citations
Recent citations received in 2018

YearCiting document
2018Size management by European private firms to minimize proprietary costs of disclosure. (2018). Bernard, Darren ; Kaya, Devrimi ; Burgstahler, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:94-122.

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2018Studies on the impact of accounting information and assurance on commercial lending judgments. (2018). Schneider, Arnold. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:63-74.

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2018Internal control risk and audit fees: Evidence from China. (2018). Ji, Xu-Dong ; Qu, Wen ; Lu, Wei. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:3:p:266-287.

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2018Analysis of the Sustainable Development Indicators in the OECD Countries. (2018). Megyesiova, Silvia ; Lieskovska, Vanda . In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4554-:d:187257.

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Recent citations received in 2017

YearCiting document
2017It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers. (2017). Chaidali, Panagioula ; Jones, Michael John. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:48:y:2017:i:c:p:1-20.

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2017Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia. (2017). Rudyanto, Astrid. In: GATR Journals. RePEc:gtr:gatrjs:afr147.

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Recent citations received in 2016

YearCiting document
2016(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies. (2016). Vinnari, Eija ; Dillard, Jesse. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:39:y:2016:i:c:p:25-44.

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2016New evidence on the impact of structural reforms on electricity sector performance. (2016). POLEMIS, MICHAEL. In: Energy Policy. RePEc:eee:enepol:v:92:y:2016:i:c:p:420-431.

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Recent citations received in 2015

YearCiting document
2015When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. (2015). Petaibanlue, Jirada ; Lee, Edward ; Walker, Martin. In: International Review of Financial Analysis. RePEc:eee:finana:v:42:y:2015:i:c:p:278-291.

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2015External investigations and disciplinary sanctions against auditors: the impact on audit quality. (2015). Illueca, Manuel ; Pucheta-Martinez, Maria ; Fuentes, Cristina . In: SERIEs: Journal of the Spanish Economic Association. RePEc:spr:series:v:6:y:2015:i:3:p:313-347.

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