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Citation Profile [Updated: 2019-12-04 10:36:47]
5 Years H
33
Impact Factor
0.42
5 Years IF
0.71
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 0.05 0 42 42 106 2 2 0 0 2 100 2 0.05 0.04
1993 0.05 0.1 0.02 0.05 49 91 80 2 4 42 2 42 2 2 100 0 0.05
1994 0.01 0.11 0.01 0.01 34 125 88 1 5 91 1 91 1 0 0 0.05
1995 0 0.19 0.02 0.02 50 175 171 3 8 83 125 3 1 33.3 0 0.08
1996 0.01 0.22 0.03 0.03 60 235 169 6 14 84 1 175 6 0 0 0.1
1997 0.04 0.22 0.1 0.06 29 264 162 27 41 110 4 235 15 17 63 1 0.03 0.09
1998 0.17 0.26 0.18 0.12 55 319 155 58 99 89 15 222 26 18 31 3 0.05 0.12
1999 0.17 0.28 0.23 0.14 42 361 153 84 183 84 14 228 31 47 56 8 0.19 0.14
2000 0.09 0.33 0.16 0.1 34 395 176 65 248 97 9 236 24 14 21.5 1 0.03 0.15
2001 0.09 0.36 0.13 0.1 36 431 196 58 306 76 7 220 23 34 58.6 1 0.03 0.15
2002 0.19 0.39 0.25 0.13 42 473 282 117 423 70 13 196 26 77 65.8 2 0.05 0.21
2003 0.05 0.4 0.07 0.07 37 510 227 37 460 78 4 209 14 3 8.1 0 0.2
2004 0.08 0.45 0.11 0.11 32 542 286 61 521 79 6 191 21 3 4.9 3 0.09 0.2
2005 0.17 0.46 0.15 0.19 37 579 572 85 609 69 12 181 35 5 5.9 1 0.03 0.22
2006 0.38 0.46 0.22 0.33 29 608 207 136 745 69 26 184 60 6 4.4 0 0.21
2007 0.44 0.42 0.26 0.31 28 636 419 164 909 66 29 177 55 3 1.8 1 0.04 0.18
2008 0.37 0.44 0.34 0.42 25 661 333 224 1134 57 21 163 69 7 3.1 2 0.08 0.21
2009 0.53 0.44 0.33 0.53 41 702 240 230 1364 53 28 151 80 3 1.3 0 0.21
2010 0.42 0.43 0.45 0.59 37 739 256 336 1700 66 28 160 94 24 7.1 3 0.08 0.18
2011 0.37 0.46 0.51 0.63 33 772 90 392 2092 78 29 160 101 9 2.3 4 0.12 0.21
2012 0.3 0.47 0.43 0.54 34 806 153 346 2438 70 21 164 88 6 1.7 1 0.03 0.19
2013 0.37 0.53 0.52 0.54 18 824 109 424 2864 67 25 170 91 3 0.7 8 0.44 0.22
2014 0.5 0.55 0.54 0.55 27 851 87 460 3327 52 26 163 89 15 3.3 4 0.15 0.22
2015 0.47 0.56 0.57 0.57 29 880 78 495 3827 45 21 149 85 15 3 4 0.14 0.21
2016 0.52 0.58 0.48 0.55 31 911 60 437 4264 56 29 141 78 15 3.4 2 0.06 0.2
2017 0.58 0.6 0.51 0.67 33 944 17 481 4745 60 35 139 93 5 1 2 0.06 0.22
2018 0.42 0.76 0.59 0.71 32 976 6 573 5318 64 27 138 98 6 1 4 0.13 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
12007IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702.

Full description at Econpapers || Download paper

107
22005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39.

Full description at Econpapers || Download paper

97
31995The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280.

Full description at Econpapers || Download paper

97
42005Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180.

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89
51997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68.

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71
62010How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423.

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70
72005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Cuijpers, Rick ; Buijink, Willem . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524.

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69
82002The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773.

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62
92008Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745.

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55
102005The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126.

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53
112007The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583.

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50
122013Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37.

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49
132004Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497.

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48
142004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340.

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48
152003Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153.

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46
162003ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233.

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43
172007The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33.

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42
182006Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525.

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41
191998The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

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40
202008Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469.

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40
212012IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. (2012). Nobes, Christopher ; Kvaal, Erlend. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:343-371.

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39
222005The adoption of International Accounting Standards in the European Union. (2005). Whittington, Geoffrey. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:127-153.

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38
232005The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Van Lent, Laurence ; Nikolaev, Valeri . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724.

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38
242008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445.

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37
252008Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127.

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37
262010The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Falk, Haim ; Barniv, Ran ; Aharony, Joseph. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578.

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36
272007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826.

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35
282008Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96.

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35
292005The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61.

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35
302007The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196.

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34
312000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. (2000). Depoers, Florence. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:2:p:245-263.

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34
322007The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362.

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33
332001Agency costs and audit quality: evidence from France. (2001). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:3:p:461-499.

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33
342009Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62.

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32
352008Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717.

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32
361992Accounting calculation and the shifting sphere of the economic. (1992). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:125-143.

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32
372002Accounting and capital markets: a survey of the European evidence. (2002). Raffournier, Bernard ; Dumontier, Pascal. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:119-151.

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30
382006The negative impact of R&D capitalization: A value relevance approach. (2006). Jeanjean, Thomas ; JENY, Anne. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61.

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29
392007External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454.

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29
402006Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV). (2006). Stolowy, Hervé ; ding, yuan ; Wang, Huiwen ; Chavent, Marie ; Fu, Linghui . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:2:p:181-218.

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29
412002Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740.

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27
422000Environmental disclosures in the annual reports of large companies in Spain. (2000). MONEVA, JOSE ; Llena, Fernando. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:7-29.

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27
431999The role of dividends in valuation models used by analysts and fund managers. (1999). Barker, Richard G.. In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:195-218.

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27
442005A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. (2005). Tarca, Ann ; Brown, Philip. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:181-212.

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27
452006International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing. (2006). Sellhorn, Thorsten ; Gassen, Joachim ; Rolf Uwe Fülbier, . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:527-564.

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26
462015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61.

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26
472005An institutional perspective of accountants new roles - the interplay of contradictions and praxis. (2005). Baldvinsdottir, Gudrun ; Burns, John. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:725-757.

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26
481995Accounting in transition in the transitional economy. (1995). Bailey, Derek. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:4:p:595-623.

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25
491996Audit committee effectiveness and the audit fee. (1996). Gregory, Alan ; Collier, Paul. In: European Accounting Review. RePEc:taf:euract:v:5:y:1996:i:2:p:177-198.

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24
501999External reporting of accounting and financial information via the Internet in Spain. (1999). Amat, Oriol ; Catherine Gowthorpe, Oriol Amat, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:365-371.

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24
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39.

Full description at Econpapers || Download paper

36
22007IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702.

Full description at Econpapers || Download paper

24
32010How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423.

Full description at Econpapers || Download paper

21
42012IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. (2012). Nobes, Christopher ; Kvaal, Erlend. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:343-371.

Full description at Econpapers || Download paper

19
52005Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180.

Full description at Econpapers || Download paper

18
62014Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Prencipe, Annalisa ; Bar-Yosef, Sasson. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385.

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18
72015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61.

Full description at Econpapers || Download paper

18
82008Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745.

Full description at Econpapers || Download paper

17
92013Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37.

Full description at Econpapers || Download paper

17
102007The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583.

Full description at Econpapers || Download paper

16
112005The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61.

Full description at Econpapers || Download paper

16
122008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445.

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15
131998The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

Full description at Econpapers || Download paper

15
142008Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127.

Full description at Econpapers || Download paper

14
152005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Cuijpers, Rick ; Buijink, Willem . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524.

Full description at Econpapers || Download paper

13
162008Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469.

Full description at Econpapers || Download paper

13
172007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826.

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12
182009Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Davila, Antonio ; Foster, George ; Oyon, Daniel . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311.

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12
192009Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62.

Full description at Econpapers || Download paper

12
202004Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497.

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12
212009Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect on Performance. (2009). Oyon, Daniel ; Mooraj, Stella ; de Geuser, Fabien . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:93-122.

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11
222002The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773.

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10
232015The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Clarkson, Peter M ; Richardson, Gordon D ; Pinnuck, Matthew ; Li, Yue. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580.

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10
242009The Choice of Interactive Control Systems under Different Innovation Management Modes. (2009). Bisbe, Josep ; Malagueno, Ricardo . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:371-405.

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10
251997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68.

Full description at Econpapers || Download paper

10
262008Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717.

Full description at Econpapers || Download paper

10
272005The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Van Lent, Laurence ; Nikolaev, Valeri . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724.

Full description at Econpapers || Download paper

10
281995The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280.

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9
292008The Use of Valuation Models by UK Investment Analysts. (2008). Clubb, Colin ; Imam, Shahed ; Barker, Richard. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:503-535.

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9
301996Audit committee effectiveness and the audit fee. (1996). Gregory, Alan ; Collier, Paul. In: European Accounting Review. RePEc:taf:euract:v:5:y:1996:i:2:p:177-198.

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9
312012The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study. (2012). Paape, Leen ; Spekle, Roland F.. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:3:p:533-564.

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322001Professional accounting bodies disciplinary procedures: accountable, transparent and in the public interest?. (2001). O'Dwyer, Brendan ; Canning, Mary . In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:4:p:725-749.

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9
332001Agency costs and audit quality: evidence from France. (2001). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:3:p:461-499.

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342005The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126.

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352013The Impact of Corporate Governance on IFRS Adoption Choices. (2013). Gaeremynck, Ann ; Thornton, Daniel B. ; Verriest, Arnt . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:39-77.

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362012Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems. (2012). Henk J. ter Bogt, ; Scapens, Robert W. ; Henk J. ter Bogt, . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:3:p:451-497.

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372007The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196.

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382016Are Joint Audits Associated with Higher Audit Fees?. (2016). Schatt, Alain ; BROYE, Géraldine ; Andre, Paul ; Pong, Christopher . In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:2:p:245-274.

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392009The Multiplicity of Controls and the Making of Innovation. (2009). Mouritsen, Jan ; Revellino, Silvana . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:341-369.

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402010The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Falk, Haim ; Barniv, Ran ; Aharony, Joseph. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578.

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8
412007External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454.

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8
422003Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153.

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8
432005An institutional perspective of accountants new roles - the interplay of contradictions and praxis. (2005). Baldvinsdottir, Gudrun ; Burns, John. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:725-757.

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442014The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK. (2014). Kausar, Asad ; Dedman, Elisabeth ; Lennox, Clive. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:1:p:1-23.

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452009Research the American Way: The Role of US Elites in Disseminating and Legitimizing Canadian Academic Accounting Research. (2009). Qu, Sandy ; Ding, Shujun ; Lukasewich, Shelley . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:3:p:515-569.

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7
462011IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability. (2011). Durocher, Sylvain ; Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:20:y:2011:i:2:p:233-262.

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472010The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World. (2010). Gaio, Cristina. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:4:p:693-738.

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482014Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Achleitner, Ann-Kristin ; Gunther, Nina ; Siciliano, Gianfranco . In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461.

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492003ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233.

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7
502004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340.

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7
Citing documents used to compute impact factor: 27
YearTitle
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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2018Customer Complaining and Probability of Default in Consumer Credit. (2018). Vezzani, Paola ; Pancotto, Francesca ; Cosma, Stefano. In: Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance). RePEc:mod:wcefin:18031.

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2018Customer Complaining and Probability of Default in Consumer Credit. (2018). Vezzani, Paola ; Pancotto, Francesca ; Cosma, Stefano. In: Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance). RePEc:mod:wcefin:0068.

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2018Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13. (2018). Sundgren, Stefan ; Somoza-Lopez, Antonio ; Maki, Juha. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:1:p:54-75.

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2018ESG performance and firm value: The moderating role of disclosure. (2018). Fatemi, Ali ; Kaiser, Stefanie ; Glaum, Martin. In: Global Finance Journal. RePEc:eee:glofin:v:38:y:2018:i:c:p:45-64.

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2018Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea. (2018). Mali, Dafydd ; Lim, Hyoungjoo. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:446-463.

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2018Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors and institutional investors perceptions. (2018). Quick, Reiner ; Schmidt, Florian. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:1-21.

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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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2018Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature. (2018). Daumoser, Christian ; Sohn, Matthias ; Hirsch, Bernhard. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:29:y:2018:i:2:d:10.1007_s00187-018-0267-z.

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2018Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms. (2018). Niemi, Lasse ; Collis, Jill ; Ojala, Hannu ; Knechel, Robert W. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:1:p:33-54.

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2018Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?. (2018). Haak, Marcel ; Zieseniss, Roland ; Muraz, Michelle. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:1:p:55-80.

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2018From joint to single audits – audit quality differences and auditor pairings. (2018). Holm, Claus ; Thinggaard, Frank. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:3:p:321-344.

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2018Contracting debt and the quality of financial reporting in private firms. (2018). Paiva, Inna Sousa . In: Contaduría y Administración. RePEc:nax:conyad:v:63:y:2018:i:2:p:33-34.

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2018Herding in analysts’ recommendations: The role of media. (2018). Frijns, Bart ; Huynh, Thanh D. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:91:y:2018:i:c:p:1-18.

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2018Tax avoidance and cost of debt: The case for loan-specific risk mitigation and public debt financing. (2018). Isin, Adnan Anil. In: Journal of Corporate Finance. RePEc:eee:corfin:v:49:y:2018:i:c:p:344-378.

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2018Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities. (2018). Himick, Darlene ; Brivot, Marion. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:66:y:2018:i:c:p:29-44.

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2018The evolution of the tax burden for EU companies. (2018). Labatut-Serer, Gregorio ; Climent-Serrano, Salvador ; Contell, Elisabeth Bustos. In: Contemporary Economics. RePEc:wyz:journl:id:552.

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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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2018Taxation and agency conflicts between firm owners and managers: a review. (2018). Bauer, Thomas ; Krenn, Peter ; Kourouxous, Thomas. In: Business Research. RePEc:spr:busres:v:11:y:2018:i:1:d:10.1007_s40685-017-0054-y.

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2018Ownership structure, audit quality, board structure, and stock price crash risk: Evidence from China. (2018). Yeung, Wing Him ; Lento, Camillo. In: Global Finance Journal. RePEc:eee:glofin:v:37:y:2018:i:c:p:1-24.

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2018Effects of government bailouts on mortgage modification. (2018). Agarwal, Sumit ; Zhang, Yunqi . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:93:y:2018:i:c:p:54-70.

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2018R&D Accounting Treatment, R&D State and Tax Avoidance: With a Focus on Biotech Firms. (2018). Lee, Nam Ryoung . In: Sustainability. RePEc:gam:jsusta:v:11:y:2018:i:1:p:44-:d:192318.

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2018Beyond conventional boundaries: Corporate governance as inspiration for critical accounting research. (2018). Gendron, Yves. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:55:y:2018:i:c:p:1-11.

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2018Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals. (2018). Endenich, Christoph ; Trapp, Rouven. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:51:y:2018:i:c:p:4-23.

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2018Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research. (2018). Cortese, Corinne ; Wright, Claire. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:3:p:247-276.

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2018Deferred Taxation under Default Risk. (2018). Vergalli, Sergio ; Panteghini, Paolo ; moretto, michele ; Carini, Cristian. In: CESifo Working Paper Series. RePEc:ces:ceswps:_7057.

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Recent citations
Recent citations received in 2018

YearCiting document
2018Evaluating the Effects of Legalization on Farmworker Wages in the Crop Sector. (2018). Williams, Brian R ; Walters, Lurleen M ; Hogan, Chellie A. In: 2018 Annual Meeting, August 5-7, Washington, D.C.. RePEc:ags:aaea18:274167.

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2018Is Labor Related to the Duality of Earnings Smoothing?. (2018). Huang, Shengzhong ; Lin, Xiaojun ; Lyu, Chan. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4396-:d:185267.

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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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2018Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China. (2018). Luo, Mei ; Zhang, Frank ; Shao, Shuai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9455-1.

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Recent citations received in 2017

YearCiting document
2017How income and tax rates provoke cheating – An experimental investigation of tax morale. (2017). Grundmann, Susanna ; Lambsdorff, Johann Graf. In: Journal of Economic Psychology. RePEc:eee:joepsy:v:63:y:2017:i:c:p:27-42.

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2017Tax Compliance in India: An Experimental Approach.. (2017). Tandon, Suranjali ; Rao, Kavita R. In: Working Papers. RePEc:npf:wpaper:17/207.

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Recent citations received in 2016

YearCiting document
2016Segment 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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2016Capital depreciation and the underdetermination of rate of return: A unifying perspective. (2016). Magni, Carlo Alberto. In: Journal of Mathematical Economics. RePEc:eee:mateco:v:67:y:2016:i:c:p:54-79.

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Recent citations received in 2015

YearCiting document
2015IMPACT OF THE IFRS ADOPTION ON FINANCIAL ASSETS AND LIABILITIES. EMPIRICAL EVIDENCE FROM BUCHAREST STOCK EXCHANGE. (2015). huian, maria. In: Review of Economic and Business Studies. RePEc:aic:revebs:y:2015:d:16:huianc.

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2015Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption. (2015). Ball, Ray ; Shivakumar, Lakshmanan ; Li, XI. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:5:p:915-963.

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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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2015Non-mandatory say on pay votes and AGM participation: Evidence from Germany. (2015). Powell, Daniel ; Rapp, Marc Steffen. In: SAFE Working Paper Series. RePEc:zbw:safewp:107.

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