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Citation Profile [Updated: 2020-06-03 07:38:54]
5 Years H
18
Impact Factor
0.4
5 Years IF
0.42
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 0.09 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 0.06
1995 0 0.2 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 0.23 0 0 0 0 0 0 0 0 0 0 0.1
1998 0 0.27 0 0 13 13 2 0 0 0 0 0 0.12
1999 0 0.29 0 0 0 13 0 0 13 13 0 0 0.14
2000 0 0.34 0 0 0 13 0 0 13 13 0 0 0.15
2001 0 0.36 0 0 20 33 67 0 0 13 0 0 0.16
2002 0.1 0.4 0.09 0.06 21 54 243 5 5 20 2 33 2 0 0 0.21
2003 0.1 0.41 0.17 0.07 24 78 113 13 18 41 4 54 4 10 76.9 9 0.38 0.2
2004 0.16 0.46 0.12 0.14 22 100 105 12 30 45 7 65 9 7 58.3 0 0.21
2005 0.2 0.47 0.18 0.21 21 121 120 22 52 46 9 87 18 4 18.2 0 0.22
2006 0.19 0.47 0.17 0.19 28 149 187 26 78 43 8 108 20 0 0 0.21
2007 0.2 0.42 0.2 0.26 31 180 234 36 114 49 10 116 30 7 19.4 4 0.13 0.19
2008 0.17 0.45 0.29 0.27 26 206 126 60 174 59 10 126 34 13 21.7 4 0.15 0.21
2009 0.35 0.44 0.42 0.34 26 232 148 98 272 57 20 128 43 27 27.6 9 0.35 0.21
2010 0.33 0.44 0.43 0.39 26 258 93 111 383 52 17 132 51 26 23.4 2 0.08 0.18
2011 0.31 0.46 0.34 0.28 22 280 139 95 479 52 16 137 39 1 1.1 0 0.21
2012 0.33 0.47 0.37 0.39 20 300 42 112 591 48 16 131 51 0 1 0.05 0.19
2013 0.55 0.53 0.5 0.48 31 331 81 165 756 42 23 120 57 11 6.7 4 0.13 0.22
2014 0.25 0.55 0.57 0.43 21 352 64 200 956 51 13 125 54 30 15 0 0.21
2015 0.4 0.55 0.68 0.53 22 374 53 254 1211 52 21 120 64 24 9.4 4 0.18 0.21
2016 0.28 0.56 0.46 0.44 30 404 42 185 1396 43 12 116 51 16 8.6 13 0.43 0.2
2017 0.37 0.58 0.5 0.39 21 425 26 213 1609 52 19 124 48 46 21.6 4 0.19 0.21
2018 0.37 0.7 0.66 0.53 22 447 10 296 1905 51 19 125 66 33 11.1 6 0.27 0.28
2019 0.4 0.88 0.43 0.42 27 474 0 202 2107 43 17 116 49 5 2.5 0 0.33
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
12002Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Haniffa, R. M. ; Cooke, T. E.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349.

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150
22007Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward I. ; Sabato, Gabriele. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357.

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83
32006International financial reporting standards and experts perceptions of disclosure quality. (2006). Gebhardt, Gunther ; Daske, Holger. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:461-498.

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62
42011Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Chapple, Larelle ; Clarkson, Peter M. ; OVERELL, MICHAEL B.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60.

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55
52008Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. (2008). Whittington, Geoffrey. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168.

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41
62003Earnings and Impression Management in Financial Reports: The Case of CEO Changes. (2003). Ramsay, Alan ; Mather, Paul ; Godfrey, Jayne . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123.

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39
72009New Public Management: The Cruellest Invention of the Human Spirit?-super-1. (2009). Lapsley, Irvine. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21.

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37
82006Social reporting by islamic banks. (2006). Maali, Bassam ; Casson, Peter ; Napier, Christopher. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289.

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33
92006Principles- versus rules-based accounting standards: the FASBs standard setting strategy. (2006). Wagenhofer, Alfred ; Bromwich, Michael ; Benston, George J.. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:165-188.

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31
102011IFRS Practices and the Persistence of Accounting System Classification. (2011). Nobes, Christopher. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:267-283.

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28
112008To Fair Value or Not to Fair Value: A Broader Perspective. (2008). Ronen, Joshua. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:181-208.

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28
122005Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change. (2005). Potter, Bradley N.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:265-289.

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26
132007The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216.

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25
142004Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness. (2004). Georgiou, George . In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:219-237.

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25
152013The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Gold, Daniel L. ; Clarkson, Peter M. ; Chapple, Larelle. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33.

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22
162003Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232.

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21
172007The influence of culture on accountants application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48.

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19
182008Influence of Culture on Earnings Management: A Note. (2008). Doupnik, Timothy S.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340.

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18
192005Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240.

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17
202009Accounting for Intangible Assets: There is Also an Income Statement. (2009). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371.

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17
212009Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298.

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16
222009Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy. (2009). Hartmann, Frank ; Perego, Paolo . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:397-428.

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16
232010The Value Relevance of Management Forecasts and Their Impact on Analysts Forecasts: Empirical Evidence From Japan. (2010). Ota, Koji . In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:1:p:28-59.

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16
242010Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his Ninety‐Fifth Birthday. (2010). Sueyoshi, Toshiyuki ; Ijiri, Yuji. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:464-505.

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16
252005Professional Accounting Standards and the Public Sector-a Mismatch. (2005). Barton, Allan . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:2:p:138-158.

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15
262007Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice. (2007). McLeay, Stuart ; Jaafar, Aziz. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:156-189.

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15
272005The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures. (2005). Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:241-264.

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15
282007Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model. (2007). Hensher, David ; Jones, Stewart. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:241-264.

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14
292010How Do Firms Implement Impairment Tests of Goodwill?. (2010). Petersen, Christian ; Plenborg, Thomas. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:419-446.

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14
302017Does Integrated Reporting Matter to the Capital Market?. (2017). Zhou, Shan ; Green, Wendy ; Simnett, Roger. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:1:p:94-132.

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14
312006A true and fair view of the principles/rules debate. (2006). Alexander, David ; Jermakowicz, Eva. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:132-164.

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14
322007Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership. (2007). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:271-296.

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14
332002Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue and Format Choices. (2002). Stevens, Kevin T. ; Shelton, Sandra Waller ; Hill, Nancy Thorley. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:78-90.

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14
342004Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information. (2004). Grundfest, Joseph A. ; Griffin, Paul A. ; Perino, Michael A.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:21-48.

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13
352010Hicksian Income in the Conceptual Framework. (2010). Sunder, Shyam ; Bromwich, Michael ; Macve, Richard. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:3:p:348-376.

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13
362001Politics, Processes and the Future of Australian Accounting Standards. (2001). Tarca, Ann ; Brown, Philip. In: Abacus. RePEc:bla:abacus:v:37:y:2001:i:3:p:267-296.

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13
372015Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution. (2015). Gippel, Jennifer ; Zhu, Yushu ; Smith, Tom. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:2:p:143-168.

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13
382013The Capital Asset Pricing Model ( CAPM ): The History of a Failed Revolutionary Idea in Finance?. (2013). Dempsey, Mike. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:7-23.

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13
392005Investigating corporate management lobbying in the U.K. accounting standard-setting process: a multi-issue/multi-period approach. (2005). Georgiou, George . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:323-347.

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13
402007On the IASB comprehensive income project: an analysis of the case for dual income display. (2007). de Beelde, Ignace ; van Cauwenberge, Philippe . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:1-26.

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13
412001Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820-1887). (2001). Macias, Marta ; Carmona, Salvador. In: Abacus. RePEc:bla:abacus:v:37:y:2001:i:2:p:139-165.

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12
422003Replacement Cost Asset Valuation and Regulation of Energy Infrastructure Tariffs. (2003). Johnstone, D. J.. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:1-41.

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12
432004Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China. (2004). Xiao, Jason Zezhong ; Weetman, Pauline ; Sun, Manli. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:193-218.

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12
442005The effect of legislation on corporate disclosure practices. (2005). Yeoh, Joanna ; Owusu-Ansah, Stephen. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:1:p:92-109.

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11
452007The determinants of the price impact of block trades: further evidence. (2007). Lepone, Andrew ; Frino, Alex ; Jarnecic, Elvis . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:94-106.

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11
462002Accounting Practice Harmony, Accounting Regulation and Firm Characteristics. (2002). Rahman, Asheq ; Ganesh, Siva ; Perera, Hector . In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:46-77.

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11
472009Relevance of Academic Research and Researchers Role in the IASBs Financial Reporting Standard Setting. (2009). Sellhorn, Thorsten ; Hitz, Joerg-Markus ; FLBIER, ROLF UWE . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:455-492.

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11
482004Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities. (2004). Adams, Carol ; McPhail, Ken J.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:3:p:405-435.

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11
492004Modern Costing Innovations and Legitimation: A Health Care Study. (2004). Lapsley, Irvine ; Arnaboldi, Michela. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:1-20.

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11
502010Financial Forecasting, Risk and Valuation: Accounting for the Future. (2010). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:2:p:211-228.

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11
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12002Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Haniffa, R. M. ; Cooke, T. E.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349.

Full description at Econpapers || Download paper

40
22007Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward I. ; Sabato, Gabriele. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357.

Full description at Econpapers || Download paper

26
32011Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Chapple, Larelle ; Clarkson, Peter M. ; OVERELL, MICHAEL B.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60.

Full description at Econpapers || Download paper

22
42017Does Integrated Reporting Matter to the Capital Market?. (2017). Zhou, Shan ; Green, Wendy ; Simnett, Roger. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:1:p:94-132.

Full description at Econpapers || Download paper

12
52006International financial reporting standards and experts perceptions of disclosure quality. (2006). Gebhardt, Gunther ; Daske, Holger. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:461-498.

Full description at Econpapers || Download paper

11
62013The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Gold, Daniel L. ; Clarkson, Peter M. ; Chapple, Larelle. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33.

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10
72015Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution. (2015). Gippel, Jennifer ; Zhu, Yushu ; Smith, Tom. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:2:p:143-168.

Full description at Econpapers || Download paper

9
82006Social reporting by islamic banks. (2006). Maali, Bassam ; Casson, Peter ; Napier, Christopher. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289.

Full description at Econpapers || Download paper

9
92007The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216.

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8
102014Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance. (2014). Herbohn, Kathleen ; Huay Yien Monica Loo, ; Walker, Julie. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:4:p:422-459.

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7
112006Principles- versus rules-based accounting standards: the FASBs standard setting strategy. (2006). Wagenhofer, Alfred ; Bromwich, Michael ; Benston, George J.. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:165-188.

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7
122015Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines. (2015). Evans, Lisa ; Nara, Katariina ; Baskerville, Rachel . In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:1:p:1-36.

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7
132008To Fair Value or Not to Fair Value: A Broader Perspective. (2008). Ronen, Joshua. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:181-208.

Full description at Econpapers || Download paper

6
142011IFRS Practices and the Persistence of Accounting System Classification. (2011). Nobes, Christopher. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:267-283.

Full description at Econpapers || Download paper

6
152009Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298.

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6
162009New Public Management: The Cruellest Invention of the Human Spirit?-super-1. (2009). Lapsley, Irvine. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21.

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6
172016Social Trust and Bank Loan Financing: Evidence from China. (2016). Chen, Deqiu ; Wang, Cong ; Liu, Xuejiao. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:374-403.

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5
182008Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom. (2008). Papakonstantinou, Evangelos ; Geiger, Marshall A. ; Basioudis, Ilias G.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:284-309.

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5
192016Valuation: Accounting for Risk and the Expected Return. (2016). Penman, Stephen. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:106-130.

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5
202009Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy. (2009). Hartmann, Frank ; Perego, Paolo . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:397-428.

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5
212008Corporate Transparency, Financial Development and the Allocation of Capital: Empirical Evidence. (2008). Habib, Ahsan. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:1:p:1-21.

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5
222004Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness. (2004). Georgiou, George . In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:219-237.

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5
232016Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms. (2016). Ding, Shujun ; Wu, Zhenyu ; Liu, Mingzhi. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:351-373.

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4
242008Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. (2008). Whittington, Geoffrey. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168.

Full description at Econpapers || Download paper

4
252004Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information. (2004). Grundfest, Joseph A. ; Griffin, Paul A. ; Perino, Michael A.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:21-48.

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4
262003Earnings and Impression Management in Financial Reports: The Case of CEO Changes. (2003). Ramsay, Alan ; Mather, Paul ; Godfrey, Jayne . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123.

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4
272016Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions. (2016). Hou, Wenxuan ; Ding, Rong ; Johan, Sofia ; Chen, Jiandong. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:473-500.

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4
282014The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice. (2014). Stadler, Christian ; Nobes, Christopher W.. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:4:p:386-421.

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4
292009Accounting for Intangible Assets: There is Also an Income Statement. (2009). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371.

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4
302015Financial Accounting Research, Practice, and Financial Accountability. (2015). Barth, Mary E. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:499-510.

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4
312014A Comparative Analysis of the Investment Characteristics of Alternative Gold Assets. (2014). faff, robert ; Benson, Karen ; Pullen, Tim . In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:76-92.

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322013The Capital Asset Pricing Model ( CAPM ): The History of a Failed Revolutionary Idea in Finance?. (2013). Dempsey, Mike. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:7-23.

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332006Evidence-based financial reporting regulation. (2006). Buijink, Willem . In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:296-301.

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342005Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240.

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352007The influence of culture on accountants application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48.

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362010Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his Ninety‐Fifth Birthday. (2010). Sueyoshi, Toshiyuki ; Ijiri, Yuji. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:464-505.

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372004Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China. (2004). Xiao, Jason Zezhong ; Weetman, Pauline ; Sun, Manli. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:193-218.

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382013The CLERP 9 Audit Reforms: Benefits and Costs Through the Eyes of Regulators, Standard Setters and Audit Service Suppliers. (2013). Jubb, Christine ; Kend, Michael ; Houghton, Keith A.. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:2:p:139-160.

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392012Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis. (2012). Habib, Ahsan. In: Abacus. RePEc:bla:abacus:v:48:y:2012:i:2:p:214-248.

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402015Accounting Research: Past, Present, and Future. (2015). Zeff, Stephen A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:511-524.

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412009Accounting For Goodwill. (2009). Bloom, Martin. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:379-389.

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422002On the Relevance and Comparability of Segmental Data. (2002). Emmanuel, C. R. ; Garrod, N.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:2:p:215-234.

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432009The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia. (2009). Barton, Allan . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:2:p:221-248.

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442012Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note. (2012). Wagenhofer, Alfred ; Ewert, Ralf . In: Abacus. RePEc:bla:abacus:v:48:y:2012:i:2:p:278-291.

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452002An Analysis of the International Development of the Equity Method. (2002). Nobes, Christopher. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:16-45.

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462008Influence of Culture on Earnings Management: A Note. (2008). Doupnik, Timothy S.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340.

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472004A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks. (2004). CLARKE, FRANK L. ; Gray, Robert P.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:3:p:321-341.

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482018Significance Testing in Accounting Research: A Critical Evaluation Based on Evidence. (2018). Kim, Jae H ; Ji, Philip Inyeob ; Ahmed, Kamran. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:524-546.

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492004The Impact of the Type of Accounting Standards on Preparers Judgments. (2004). Psaros, Jim ; Trotman, Ken T.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:76-93.

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502015Accounting Research and Common Sense. (2015). Ohlson, James A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:525-535.

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Citing documents used to compute impact factor: 17
YearTitle
2019Internal and External Determinants of Housing Price Booms in Hong Kong, China. (2019). TAGHIZADEH-HESARY, Farhad ; Chiu, Alvin ; Yoshino, Naoyuki. In: ADBI Working Papers. RePEc:ris:adbiwp:0948.

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2019Predicting private company failure: A multi-class analysis. (2019). Wang, Tim ; Jones, Stewart. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:61:y:2019:i:c:p:161-188.

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2019Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map. (2019). Cheng, Mandy M ; Green, Wendy J. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:73:y:2019:i:c:p:1-14.

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2019Effects of Integrated Reporting on Corporate Disclosure Practices regarding the Capitals and Performance. (2019). MANGIUC, Drago Marian ; GUE, Raluca Gina ; Dumitru, Mdlina ; Circa, Cristina ; ALMAN, Alina . In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:21:y:2019:i:52:p:572.

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2019Organizational Slack, Corporate Social Responsibility, Sustainability, and Integrated Reporting: Evidence from Korea. (2019). Park, Sorah ; Shin, Heejeong ; Kim, Su-In. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:16:p:4445-:d:258419.

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2019Integrated reporting: An accounting disclosure tool for high quality financial reporting. (2019). Iatridis, George Emmanuel ; Magnis, Chris ; Pavlopoulos, Athanasios. In: Research in International Business and Finance. RePEc:eee:riibaf:v:49:y:2019:i:c:p:13-40.

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2019Integrated reporting: boon or bane? A review of empirical research on its determinants and implications. (2019). Schreck, Philipp ; Kannenberg, Linda. In: Journal of Business Economics. RePEc:spr:jbecon:v:89:y:2019:i:5:d:10.1007_s11573-018-0922-8.

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2019Intellectual Capital Disclosure and Firm Performance: An Empirical Analysis Through Integrated Reporting. (2019). Rubino, Michele ; Raimo, Nicola ; Vitolla, Filippo. In: 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations (Dubrovnik, 2019). RePEc:zbw:ofel19:196084.

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2019Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom. (2019). Rotzel, Peter ; Hummel, Katrin. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:71:y:2019:i:2:d:10.1007_s41464-019-00069-8.

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2019Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector. (2019). Potter, Bradley N ; Newberry, Susan ; Christensen, Mark. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:58:y:2019:i:c:p:53-76.

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2019Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation. (2019). Morris, Richard D ; Mora, Araceli ; Ho, Joanna H ; Gotti, Giorgio ; Gordon, Elizabeth A. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951819300448.

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2019Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature. (2019). Gray, Sidney J ; Ivanova, Mariya N ; Hellman, Niclas. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:1:p:42-91.

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2019Accounting standards and the value relevance of financial statements. (2019). Ehsanullah, Syed ; Keong, Ooi Chee ; Mohamad, Shafi. In: Asian Journal of Empirical Research. RePEc:asi:ajoerj:2019:p:337-345.

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2019Reassessing the Role of State-Owned Enterprises in Central, Eastern and Southeastern Europe. (2019). Weber, Sebastian ; Richmond, Christine ; Turk, Rima ; Roaf, James ; Parodi, Francisco J ; Dohlman, Peter ; Benedek, Dora. In: IMF Departmental Papers / Policy Papers. RePEc:imf:imfdep:19/11.

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2019
2019Important Issues in Statistical Testing and Recommended Improvements in Accounting Research. (2019). Zeff, Stephen A ; Dyckman, Thomas R. In: Econometrics. RePEc:gam:jecnmx:v:7:y:2019:i:2:p:18-:d:229157.

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2019Interval-Based Hypothesis Testing and Its Applications to Economics and Finance. (2019). Robinson, Andrew P ; Kim, Jae H. In: Econometrics. RePEc:gam:jecnmx:v:7:y:2019:i:2:p:21-:d:231401.

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Recent citations
Recent citations received in 2018

YearCiting document
2018Inference†in†residuals as an Estimation Method for Earnings Management. (2018). Vasnev, Andrey ; Ma, LE ; Christodoulou, Demetris. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:154-180.

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2018Research Design Issues in Studies Using Discretionary Accruals. (2018). McNichols, Maureen F ; Stubben, Stephen R. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:227-246.

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2018Accounting measurements, profit, and loss: a science fiction play in one act by Harold C. Edey. (2018). Persson, Martin E ; Fafatas, Stephan. In: Accounting History Review. RePEc:taf:acbsfi:v:28:y:2018:i:1-2:p:31-60.

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2018‘Fair Value’ accounting as the normative Fisherian phase of accounting. (2018). Cardão-Pito, Tiago ; Cardao-Pito, Tiago ; Ferreira, Joo Silva. In: Accounting History Review. RePEc:taf:acbsfi:v:28:y:2018:i:3:p:149-179.

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Recent citations received in 2017

YearCiting document
2017Why Do Overconfident REIT CEOs Issue More Debt? Mechanisms and Value Implications. (2017). Keng, Kelvin Jui . In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:3:p:319-348.

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2017Analyst Firm Coverage and Forecast Accuracy: The Effect of Regulation Fair Disclosure. (2017). Dong, YI ; Liu, Ling ; Hu, Nan. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:4:p:450-484.

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2017Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. (2017). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:119-128.

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2017Интегрираното отчитане – ново предизвикателство в корпоративното Отчитане. (2017). Atanasov, Atanas ; Marinova, Rumyana. In: MPRA Paper. RePEc:pra:mprapa:85615.

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Recent citations received in 2016

YearCiting document
2016Advances in Equity Valuation: Research on Accounting Valuation. (2016). Johnstone, David. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:1-4.

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2016Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities. Discussion of Ohlson and Johannesson. (2016). Nekrasov, Alexander . In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:100-105.

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2016Valuation: Accounting for Risk and the Expected Return. (2016). Penman, Stephen. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:106-130.

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2016Valuation: Accounting for Risk and the Expected Return. Discussion of Penman. (2016). Lyle, Matthew R. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:131-139.

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2016Asymmetrically Timely Loss Recognition and the Accrual Anomaly. Discussion of Konstantinidi et al.. (2016). Patatoukas, Panos N. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:166-175.

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2016A Structural Accounting Framework for Estimating the Expected Rate of Return on Equity. (2016). Christodoulou, Demetris ; McLeay, Stuart ; Clubb, Colin. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:176-210.

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2016Accounting Valuation and Cost of Capital Dynamics: Theoretical and Empirical Macroeconomic Aspects. Discussion of Callen. (2016). Konchitchki, Yaniv. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:26-34.

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2016Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. Discussion of Easton and Monahan. (2016). Ecker, Frank. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:59-69.

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2016Ownership, analyst coverage, and stock synchronicity in China. (2016). Johansson, Anders ; Feng, Xunan ; Hu, NA. In: International Review of Financial Analysis. RePEc:eee:finana:v:45:y:2016:i:c:p:79-96.

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2016Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan. (2016). Yoshinaga, Yuto. In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2016:v:6:p:95-122.

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