Citation analysis for Accounting in Europe / Taylor & Francis Journals

Citation Profile [Updated: 2020-06-03 07:38:54]

5 Years H

Impact Factor

0.12

5 Years IF

0.21

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	0	0	0		0	0		0			0		0	0.12
1999	0	0.29	0	0	0	0	0		0	0		0			0		0	0.14
2000	0	0.34	0	0	0	0	0		0	0		0			0		0	0.15
2001	0	0.36	0	0	0	0	0		0	0		0			0		0	0.16
2002	0	0.4	0	0	0	0	0		0	0		0			0		0	0.21
2003	0	0.41	0	0	0	0	0		0	0		0			0		0	0.2
2004	0	0.46	0	0	0	0	0		0	0		0			0		0	0.21
2005	0	0.47	0	0	8	8	47		0	0		0			0		0	0.22
2006	0.13	0.47	0.05	0.13	12	20	46	1	1	8	1	8	1		0		0	0.21
2007	0.25	0.42	0.17	0.25	9	29	43	5	6	20	5	20	5		0		0	0.19
2008	0.29	0.45	0.3	0.28	8	37	12	11	17	21	6	29	8		0		0	0.21
2009	0.35	0.44	0.22	0.22	12	49	42	11	28	17	6	37	8		0		0	0.21
2010	0.25	0.44	0.32	0.27	14	63	66	20	48	20	5	49	13	1	5		0	0.18
2011	0.12	0.46	0.26	0.29	14	77	26	20	68	26	3	55	16	1	5		0	0.21
2012	0.18	0.47	0.29	0.23	13	90	39	26	94	28	5	57	13	4	15.4		0	0.19
2013	0.3	0.53	0.36	0.3	16	106	22	38	132	27	8	61	18		0		0	0.22
2014	0.14	0.55	0.42	0.3	18	124	27	52	184	29	4	69	21	4	7.7	4	0.22	0.21
2015	0.06	0.55	0.23	0.19	13	137	16	31	215	34	2	75	14		0		0	0.21
2016	0.19	0.56	0.37	0.23	24	161	30	60	275	31	6	74	17	16	26.7	7	0.29	0.2
2017	0.3	0.58	0.27	0.26	35	196	13	52	327	37	11	84	22	8	15.4		0	0.21
2018	0.2	0.7	0.42	0.29	14	210	4	89	416	59	12	106	31	10	11.2	4	0.29	0.28
2019	0.12	0.88	0.24	0.21	15	225	0	55	471	49	6	104	22		0	1	0.07	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

#	Year	Title	Cited
1	2010	Have IFRS Affected Earnings Management in the European Union?. (2010). Jarne, Jos Ignacio ; Callao, Susana. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189. Full description at Econpapers \|\| Download paper	21
2	2005	International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164. Full description at Econpapers \|\| Download paper	19
3	2007	An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS). (2007). Calu, Daniela ; Olimid, Lavinia . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:169-206. Full description at Econpapers \|\| Download paper	19
4	2006	Implications of the IAS Regulation for Research into the International Differences in Accounting Systems. (2006). Sellhorn, Thorsten ; Gornik-Tomaszewski, Sylwia . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:187-217. Full description at Econpapers \|\| Download paper	14
5	2007	Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254. Full description at Econpapers \|\| Download paper	13
6	2009	Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. (2009). JENY, Anne ; Richard, Chrystelle ; Dick, Wolfgang ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:3-24. Full description at Econpapers \|\| Download paper	13
7	2016	The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227. Full description at Econpapers \|\| Download paper	13
8	2006	The Use of Fair Value in IFRS. (2006). Cairns, David . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22. Full description at Econpapers \|\| Download paper	12
9	2005	Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Jones, Colwyn T. ; Luther, Robert . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193. Full description at Econpapers \|\| Download paper	10
10	2011	Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67. Full description at Econpapers \|\| Download paper	9
11	2005	Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge. (2005). Tokar, Mary . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:47-68*. Full description at Econpapers \|\| Download paper	8
12	2010	The Communication Gap: Why Doesnt Accounting Research Make a Greater Contribution to Debates on Accounting Policy?. (2010). Singleton-Green, Brian . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:129-145. Full description at Econpapers \|\| Download paper	8
13	2009	The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194. Full description at Econpapers \|\| Download paper	8
14	2007	Stewardship and the Objectives of Financial Statements: A Comment on IASBs Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Quali. (2007). Lennard, Andrew . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:1:p:51-66. Full description at Econpapers \|\| Download paper	7
15	2010	On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226. Full description at Econpapers \|\| Download paper	7
16	2010	The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. (2010). Haller, Axel ; Gee, Maria ; Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:97-122. Full description at Econpapers \|\| Download paper	7
17	2013	Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Lesage, Cdric ; Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199. Full description at Econpapers \|\| Download paper	7
18	2005	The Changing Relationship between Tax and Financial Reporting in Spain. (2005). Oliveras, Ester ; Puig, Xavier . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207. Full description at Econpapers \|\| Download paper	7
19	2012	Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Mora, Araceli ; Abela, Mario . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170. Full description at Econpapers \|\| Download paper	7
20	2014	Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Mechelli, Alessandro ; Cimini, Riccardo. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87. Full description at Econpapers \|\| Download paper	7
21	2009	Environmental Disclosure and the Cost of Equity: The French Case. (2009). Djean, Frdrique ; Martinez, Isabelle. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80. Full description at Econpapers \|\| Download paper	7
22	2010	The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis. (2010). Alexander, David. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:37-62. Full description at Econpapers \|\| Download paper	7
23	2011	International Accounting Standardisation: Is Politics Back?. (2011). Burlaud, Alain ; Colasse, Bernard. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47. Full description at Econpapers \|\| Download paper	7
24	2012	Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59. Full description at Econpapers \|\| Download paper	6
25	2009	Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups. (2009). Mechelli, Alessandro . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:231-270. Full description at Econpapers \|\| Download paper	6
26	2012	EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38. Full description at Econpapers \|\| Download paper	6
27	2009	Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany. (2009). Haller, Axel ; Eierle, Brigitte . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:195-230. Full description at Econpapers \|\| Download paper	6
28	2010	The Development and Status of Enforcement in the European Union. (2010). Berger, Axel. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:15-35. Full description at Econpapers \|\| Download paper	6
29	2006	International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe. (2006). Hoogendoorn, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:23-26. Full description at Econpapers \|\| Download paper	6
30	2010	On the Definitions of Income, Expenses and Profit in IFRS. (2010). Barker, Richard. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:147-158. Full description at Econpapers \|\| Download paper	5
31	2014	Lease Accounting: A Review of Recent Literature. (2014). Barone, Elisabetta ; Moya, Soledad ; Birt, Jacqueline. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54. Full description at Econpapers \|\| Download paper	5
32	2006	Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100. (2006). Aisbitt, Sally . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:117-133. Full description at Econpapers \|\| Download paper	5
33	2010	The Equity Theories and Financial Reporting: An Analysis. (2010). van Mourik, Carien. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:191-211. Full description at Econpapers \|\| Download paper	5
34	2012	The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. (2012). Wagenhofer, Alfred ; Wysocki, Peter ; Trombetta, Marco . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:127-146. Full description at Econpapers \|\| Download paper	5
35	2018	The European IFRS Endorsement Process â in Search of a Single Voice. (2018). van Mourik, Carien ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:1:p:1-32. Full description at Econpapers \|\| Download paper	4
36	2012	How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands. (2012). Langendijk, Henk ; Bissessur, Sanjay ; Vergoossen, Ruud ; Litjens, Robin . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:227-250. Full description at Econpapers \|\| Download paper	4
37	2013	Evolving Connections Between Tax and Financial Reporting in Italy. (2013). Marenzi, Anna ; Gavana, Giovanna ; Guggiola, Gabriele . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:43-70. Full description at Econpapers \|\| Download paper	4
38	2014	Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Clatworthy, Mark ; Osma, Beatriz Garca ; Jeanjean, Thomas ; Cascino, Stefano ; Imam, Shahed ; Gassen, Joachim. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209. Full description at Econpapers \|\| Download paper	4
39	2008	Actuarial Gains and Losses: the Choice of the Accounting Method. (2008). Morais, Ana Isabel. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:127-139. Full description at Econpapers \|\| Download paper	4
40	2009	The Genesis of the 2007 Conseil National de la Comptabilit ÃÂ©: A Case of Institutional Isomorphism?. (2009). Colasse, Bernard ; Pochet, Christine . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:25-55. Full description at Econpapers \|\| Download paper	4
41	2005	Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSCs Comment on the IASBs Discussion Paper. (2005). Wagenhofer, Alfred ; di Pietra, Roberto ; Vehmanen, Petri ; Hoogendoorn, Martin ; Evans, Lisa ; Marton, Jan ; Gebhardt, Guenther ; Mora, Araceli. In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:23-45. Full description at Econpapers \|\| Download paper	4
42	2016	Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study. (2016). Gebhardt, Gunther. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:169-196. Full description at Econpapers \|\| Download paper	4
43	2007	What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. (2007). Klostermann, Margret . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:141-168. Full description at Econpapers \|\| Download paper	4
44	2012	Choices in IFRS Adoption in Spain: Determinants and Consequences. (2012). Moya, Soledad. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:61-83. Full description at Econpapers \|\| Download paper	4
45	2013	A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation. (2013). Herz, Paul J. ; Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:99-151. Full description at Econpapers \|\| Download paper	4
46	2015	Assurance of Sustainability Information: A Study of Media Pressure. (2015). Gillet-Monjarret, Claire . In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:87-105. Full description at Econpapers \|\| Download paper	4
47	2011	Accounting Research and Accounting Policy: What Kind of Gap?. (2011). Rutherford, Brian. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:141-154. Full description at Econpapers \|\| Download paper	3
48	2015	Segment Reporting: Is IFRS 8 Really Better?. (2015). Aleksanyan, Mark ; Danbolt, JO. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:37-60. Full description at Econpapers \|\| Download paper	3
49	2016	Insights on CFOsâ Perceptions about Impairment Testing Under IAS 36. (2016). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Liberatore, Giovanni. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:353-379. Full description at Econpapers \|\| Download paper	3
50	2011	Accounting Regulation in Malta. (2011). Alexander, David ; Micallef, Monique . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:1-21. Full description at Econpapers \|\| Download paper	3

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2016	The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227. Full description at Econpapers \|\| Download paper	11
2	2010	Have IFRS Affected Earnings Management in the European Union?. (2010). Jarne, Jos Ignacio ; Callao, Susana. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189. Full description at Econpapers \|\| Download paper	6
3	2011	Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67. Full description at Econpapers \|\| Download paper	5
4	2013	Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Lesage, Cdric ; Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199. Full description at Econpapers \|\| Download paper	5
5	2009	Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. (2009). JENY, Anne ; Richard, Chrystelle ; Dick, Wolfgang ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:3-24. Full description at Econpapers \|\| Download paper	5
6	2007	Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254. Full description at Econpapers \|\| Download paper	4
7	2012	Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59. Full description at Econpapers \|\| Download paper	4
8	2006	The Use of Fair Value in IFRS. (2006). Cairns, David . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22. Full description at Econpapers \|\| Download paper	4
9	2018	The European IFRS Endorsement Process â in Search of a Single Voice. (2018). van Mourik, Carien ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:1:p:1-32. Full description at Econpapers \|\| Download paper	4
10	2017	Corporate Reporting Practices in Poland and Romania â An Ex-ante Study to the New Non-financial Reporting European Directive. (2017). Dumitru, Mdlina ; Krasodomska, Joanna ; Gue, Raluca-Gina ; Dyduch, Justyna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:279-304. Full description at Econpapers \|\| Download paper	3
11	2010	On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226. Full description at Econpapers \|\| Download paper	3
12	2010	The Development and Status of Enforcement in the European Union. (2010). Berger, Axel. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:15-35. Full description at Econpapers \|\| Download paper	3
13	2012	EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38. Full description at Econpapers \|\| Download paper	3
14	2011	International Accounting Standardisation: Is Politics Back?. (2011). Burlaud, Alain ; Colasse, Bernard. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47. Full description at Econpapers \|\| Download paper	3
15	2015	The Emergence of the Incurred-Loss Model for Credit Losses in IAS 39. (2015). Camfferman, Kees. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:1-35. Full description at Econpapers \|\| Download paper	3
16	2012	Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Mora, Araceli ; Abela, Mario . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170. Full description at Econpapers \|\| Download paper	3
17	2005	International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164. Full description at Econpapers \|\| Download paper	3
18	2009	The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194. Full description at Econpapers \|\| Download paper	2
19	2014	Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Clatworthy, Mark ; Osma, Beatriz Garca ; Jeanjean, Thomas ; Cascino, Stefano ; Imam, Shahed ; Gassen, Joachim. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209. Full description at Econpapers \|\| Download paper	2
20	2017	Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. (2017). Albu, Nadia ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:249-260. Full description at Econpapers \|\| Download paper	2
21	2014	Lease Accounting: A Review of Recent Literature. (2014). Barone, Elisabetta ; Moya, Soledad ; Birt, Jacqueline. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54. Full description at Econpapers \|\| Download paper	2
22	2015	Segment Reporting: Is IFRS 8 Really Better?. (2015). Aleksanyan, Mark ; Danbolt, JO. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:37-60. Full description at Econpapers \|\| Download paper	2
23	2014	Accounting and Order. (2014). Cinquini, Lino. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:141-144. Full description at Econpapers \|\| Download paper	2
24	2012	How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands. (2012). Langendijk, Henk ; Bissessur, Sanjay ; Vergoossen, Ruud ; Litjens, Robin . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:227-250. Full description at Econpapers \|\| Download paper	2
25	2013	A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation. (2013). Herz, Paul J. ; Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:99-151. Full description at Econpapers \|\| Download paper	2
26	2010	The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis. (2010). Alexander, David. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:37-62. Full description at Econpapers \|\| Download paper	2
27	2017	The Role and Current Status of IFRS in the Completion of National Accounting Rules â Evidence from Romania. (2017). Albu, Ctlin Nicolae. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:1-2:p:177-186. Full description at Econpapers \|\| Download paper	2
28	2015	IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?. (2015). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:2:p:153-170. Full description at Econpapers \|\| Download paper	2
29	2013	Equity and Liabilities -- A Discussion of IAS 32 and a Critique of the Classification. (2013). Schmidt, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:201-222. Full description at Econpapers \|\| Download paper	2
30	2017	Impression Management in Letters to Shareholders: Evidence from Poland. (2017). Hadro, Dominika ; Pauka, Marek ; Klimczak, Karol Marek. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:305-330. Full description at Econpapers \|\| Download paper	2
31	2006	Implications of the IAS Regulation for Research into the International Differences in Accounting Systems. (2006). Sellhorn, Thorsten ; Gornik-Tomaszewski, Sylwia . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:187-217. Full description at Econpapers \|\| Download paper	2
32	2015	Assurance of Sustainability Information: A Study of Media Pressure. (2015). Gillet-Monjarret, Claire . In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:87-105. Full description at Econpapers \|\| Download paper	2
33	2016	Does Ethical Culture in Audit Firms Support Auditor Objectivity?. (2016). Svanberg, Jan ; Ohman, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:65-79. Full description at Econpapers \|\| Download paper	2
34	2014	Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Mechelli, Alessandro ; Cimini, Riccardo. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87. Full description at Econpapers \|\| Download paper	2
35	2009	Environmental Disclosure and the Cost of Equity: The French Case. (2009). Djean, Frdrique ; Martinez, Isabelle. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 6

Year	Title
2019	Early Stage of Sustainability Reporting: Case Study from the Czech Tobacco Industry. (2019). Jindrichovska, Irena ; Stratulat, Mihaela ; Kubickova, Dana. In: European Research Studies Journal. RePEc:ers:journl:v:xxii:y:2019:i:1:p:128-142. Full description at Econpapers \|\| Download paper
2019	Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companiesâ Case. (2019). Zanellato, Gianluca ; Tefnescu, Cristina Alexandrina ; Nistor, Cristina Silvia ; Tiron-Tudor, Adriana. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:21:y:2019:i:52:p:590. Full description at Econpapers \|\| Download paper
2019	Transparency Degree of Non-financial Information Disclosure. (2019). Milu, Nicoleta-Daniela ; Hategan, Camelia-Daniela. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xix:y:2019:i:2:p:806-811. Full description at Econpapers \|\| Download paper
2019	Commentary: 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. Full description at Econpapers \|\| Download paper
2019	Ideological hegemony and consent to IFRS: Insights from practitioners in Greece. (2019). Georgiou, Omiros ; Mantzari, Elisavet. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:59:y:2019:i:c:p:70-93. Full description at Econpapers \|\| Download paper
2019	Estimating Gravity Model in the Czech Republic: Empirical Study of Impact of IFRS on Czech International Trade. (2019). Ugurlu, Erginbay ; Jindrichovska, Irena. In: European Research Studies Journal. RePEc:ers:journl:v:xxii:y:2019:i:2:p:265-281. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2018

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

Recent citations received in 2017

Year	Citing document

Recent citations received in 2016

Year	Citing document
2016	Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi: Review of âPublic Sector Accounting and Auditing in Europe. The Challenge of Harmonizationâ. (2016). Marion, Boisseau-Sierra . In: Accounting, Economics, and Law: A Convivium. RePEc:bpj:aelcon:v:6:y:2016:i:2:p:161-168:n:3. Full description at Econpapers \|\| Download paper
2016	Interpreting the European Unionâs IFRS Endorsement Criteria: The Case of IFRS 9. (2016). Bischof, Jannis ; Daske, Holger. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:129-168. Full description at Econpapers \|\| Download paper
2016	The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227. Full description at Econpapers \|\| Download paper
2016	Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. (2016). Schatt, Alain ; Walliser, Elisabeth ; Bessieux-Ollier, Corinne ; Doukakis, Leonidas . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:307-327. Full description at Econpapers \|\| Download paper
2016	Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:329-352. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Accounting in Europe / Taylor & Francis Journals	9	34
2	Journal of International Accounting, Auditing and Taxation / Elsevier	10	20
3	International Journal of Economics and Financial Issues / Econjournals	11	13
4	Accounting and Business Research / Taylor & Francis Journals	16	13
5	Advances in accounting / Elsevier	5	12
6	Accounting, Organizations and Society / Elsevier	69	10
7	Revista de Contabilidad - Spanish Accounting Review / Elsevier	4	9
8	Post-Print / HAL	104	9
9	Estudios de Economia Aplicada / Estudios de Economia Aplicada	7	8
10	Journal of Business Ethics / Springer	59	7
11	The British Accounting Review / Elsevier	3	7