Citation analysis for Abacus / Accounting Foundation, University of Sydney

Citation Profile [Updated: 2022-01-09 21:43:50]

5 Years H

Impact Factor

0.63

5 Years IF

0.66

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	0.09	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	0.11	0	0	0	0	0		0	0		0			0		0	0.05
1994	0	0.12	0	0	0	0	0		0	0		0			0		0	0.06
1995	0	0.19	0	0	0	0	0		0	0		0			0		0	0.08
1996	0	0.22	0	0	0	0	0		0	0		0			0		0	0.1
1997	0	0.22	0	0	0	0	0		0	0		0			0		0	0.09
1998	0	0.26	0	0	13	13	7		0	0		0			0		0	0.12
1999	0	0.27	0	0	0	13	0		0	13		13			0		0	0.13
2000	0	0.32	0	0	0	13	0		0	13		13			0		0	0.14
2001	0	0.35	0	0	20	33	82		0	0		13			0		0	0.15
2002	0.1	0.37	0.09	0.06	21	54	338	5	5	20	2	33	2		0		0	0.19
2003	0.1	0.4	0.17	0.07	24	78	139	13	18	41	4	54	4	10	76.9	9	0.38	0.19
2004	0.2	0.44	0.14	0.17	22	100	133	14	32	45	9	65	11	7	50		0	0.2
2005	0.2	0.45	0.21	0.23	21	121	150	25	57	46	9	87	20	4	16		0	0.21
2006	0.21	0.46	0.28	0.22	28	149	247	42	99	43	9	108	24		0	1	0.04	0.2
2007	0.22	0.42	0.23	0.29	31	180	317	41	140	49	11	116	34	7	17.1	4	0.13	0.18
2008	0.22	0.44	0.33	0.31	26	206	158	69	209	59	13	126	39	13	18.8	4	0.15	0.2
2009	0.37	0.43	0.44	0.36	26	232	190	101	310	57	21	128	46	27	26.7	9	0.35	0.21
2010	0.35	0.43	0.47	0.41	26	258	108	121	431	52	18	132	54	26	21.5	3	0.12	0.18
2011	0.31	0.45	0.4	0.33	22	280	219	109	542	52	16	137	45	1	0.9		0	0.2
2012	0.4	0.45	0.44	0.44	20	300	51	131	673	48	19	131	58		0	1	0.05	0.19
2013	0.57	0.5	0.56	0.49	31	331	152	185	858	42	24	120	59	18	9.7	11	0.35	0.21
2014	0.29	0.51	0.61	0.48	21	352	108	216	1074	51	15	125	60	30	13.9		0	0.2
2015	0.44	0.5	0.76	0.59	22	374	95	284	1359	52	23	120	71	24	8.5	4	0.18	0.19
2016	0.33	0.5	0.55	0.53	30	404	92	223	1583	43	14	116	61	16	7.2	12	0.4	0.18
2017	0.35	0.5	0.59	0.46	21	425	79	249	1832	52	18	124	57	46	18.5	4	0.19	0.18
2018	0.43	0.54	0.77	0.65	22	447	68	343	2175	51	22	125	81	33	9.6	7	0.32	0.21
2019	0.63	0.58	0.64	0.61	27	474	21	305	2480	43	27	116	71	8	2.6		0	0.21
2020	0.63	0.75	0.63	0.66	23	497	3	311	2791	49	31	122	80	18	5.8	1	0.04	0.29

IF:	Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CIT:	Number of citations to papers published in year y
NCI:	Number of citations in year y
CCU:	Cumulative number of citations to papers published until year y
D2Y:	Number of articles published in y-1 plus y-2
C2Y:	Cites in y to articles published in y-1 plus y-2
D5Y:	Number of articles published in y-1 until y-5
C5Y:	Cites in y to articles published in y-1 until y-5
SC:	selft citations in y to articles published in y-1 plus y-2
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

50 most cited documents in this series

#	Year	Title	Cited
1	2002	Culture, 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	230
2	2007	Modelling 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	112
3	2011	Environmental 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	108
4	2006	International 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	75
5	2013	The 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. Full description at Econpapers \|\| Download paper	56
6	2008	Fair 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	54
7	2017	Does 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	50
8	2003	Earnings 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. Full description at Econpapers \|\| Download paper	50
9	2006	Social 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	46
10	2009	New 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. Full description at Econpapers \|\| Download paper	44
11	2006	Principles- 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. Full description at Econpapers \|\| Download paper	38
12	2008	To 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	38
13	2007	The 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. Full description at Econpapers \|\| Download paper	37
14	2011	IFRS 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	35
15	2015	Endogeneity 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	33
16	2005	Accounting 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. Full description at Econpapers \|\| Download paper	33
17	2004	Corporate 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. Full description at Econpapers \|\| Download paper	32
18	2003	Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232. Full description at Econpapers \|\| Download paper	30
19	2007	The 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. Full description at Econpapers \|\| Download paper	28
20	2009	Aligning 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. Full description at Econpapers \|\| Download paper	27
21	2007	Earnings 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. Full description at Econpapers \|\| Download paper	26
22	2014	Corporate 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. Full description at Econpapers \|\| Download paper	26
23	2005	Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240. Full description at Econpapers \|\| Download paper	25
24	2009	Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers \|\| Download paper	25
25	2008	Influence 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. Full description at Econpapers \|\| Download paper	24
26	2013	The 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. Full description at Econpapers \|\| Download paper	21
27	2004	Stock 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. Full description at Econpapers \|\| Download paper	21
28	2009	Accounting 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. Full description at Econpapers \|\| Download paper	21
29	2006	Rules, principles and judgments in accounting standards. (2006). Bennett, Bruce ; Bradbury, Michael ; Prangnell, Helen. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:189-204. Full description at Econpapers \|\| Download paper	20
30	2005	Professional 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. Full description at Econpapers \|\| Download paper	20
31	2010	The 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. Full description at Econpapers \|\| Download paper	19
32	2006	A 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. Full description at Econpapers \|\| Download paper	19
33	2007	Forecasting 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. Full description at Econpapers \|\| Download paper	18
34	2005	The 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. Full description at Econpapers \|\| Download paper	18
35	2005	The 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. Full description at Econpapers \|\| Download paper	17
36	2002	Corporate 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. Full description at Econpapers \|\| Download paper	17
37	2007	Country 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. Full description at Econpapers \|\| Download paper	17
38	2012	Non-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. Full description at Econpapers \|\| Download paper	16
39	2010	How 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. Full description at Econpapers \|\| Download paper	16
40	2004	Political 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. Full description at Econpapers \|\| Download paper	16
41	2010	Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his NinetyÃ¢â¬ÂFifth Birthday. (2010). Sueyoshi, Toshiyuki ; Ijiri, Yuji. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:464-505. Full description at Econpapers \|\| Download paper	16
42	2013	Why the CAPM is Half-Right and Everything Else is Wrong. (2013). Walsh, Kathleen ; Smith, Tom. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:73-78. Full description at Econpapers \|\| Download paper	15
43	2005	Investigating 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. Full description at Econpapers \|\| Download paper	15
44	2018	Twenty Years of Accounting and Finance Research on the Chinese Capital Market. (2018). Han, Jianlei ; Shi, Jing ; Pan, Zheyao ; He, Jing. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:576-599. Full description at Econpapers \|\| Download paper	15
45	2016	Social 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. Full description at Econpapers \|\| Download paper	15
46	2010	Hicksian 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. Full description at Econpapers \|\| Download paper	15
47	2007	The 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. Full description at Econpapers \|\| Download paper	14
48	2014	A 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. Full description at Econpapers \|\| Download paper	14
49	2001	Politics, 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. Full description at Econpapers \|\| Download paper	14
50	2018	Discretionary Accruals: Earnings Management ... or Not?. (2018). Jackson, Andrew B. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:136-153. Full description at Econpapers \|\| Download paper	13

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

#	Year	Title	Cited
1	2002	Culture, 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	63
2	2011	Environmental 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	48
3	2017	Does 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	44
4	2007	Modelling 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	42
5	2013	The 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. Full description at Econpapers \|\| Download paper	28
6	2015	Endogeneity 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	21
7	2014	Corporate 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. Full description at Econpapers \|\| Download paper	19
8	2018	Twenty Years of Accounting and Finance Research on the Chinese Capital Market. (2018). Han, Jianlei ; Shi, Jing ; Pan, Zheyao ; He, Jing. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:576-599. Full description at Econpapers \|\| Download paper	15
9	2006	Social 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	13
10	2018	Does Ownership Identity Matter? A MetaÃ¢â¬Âanalysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership. (2018). Wang, Kun Tracy ; Shailer, Greg. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:1:p:1-35. Full description at Econpapers \|\| Download paper	12
11	2003	Earnings 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. Full description at Econpapers \|\| Download paper	11
12	2018	Discretionary Accruals: Earnings Management ... or Not?. (2018). Jackson, Andrew B. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:136-153. Full description at Econpapers \|\| Download paper	11
13	2007	The 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. Full description at Econpapers \|\| Download paper	11
14	2007	The 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. Full description at Econpapers \|\| Download paper	10
15	2006	International 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	10
16	2009	Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers \|\| Download paper	10
17	2004	Stock 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. Full description at Econpapers \|\| Download paper	10
18	2008	To 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	10
19	2016	Social 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. Full description at Econpapers \|\| Download paper	9
20	2009	New 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. Full description at Econpapers \|\| Download paper	9
21	2009	Aligning 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. Full description at Econpapers \|\| Download paper	9
22	2007	Earnings 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. Full description at Econpapers \|\| Download paper	9
23	2018	The Impact of CEO Narcissism on Earnings Management. (2018). Capalbo, Francesco ; Palumbo, Riccardo ; Mollica, Vito ; Lim, Ming Ying ; Frino, Alex. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:210-226. Full description at Econpapers \|\| Download paper	8
24	2019	The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China. (2019). Rajapakse, Theja ; Fonseka, Mohan ; Tian, Gaoliang. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:2:p:362-410. Full description at Econpapers \|\| Download paper	8
25	2008	Fair 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	8
26	2014	A 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. Full description at Econpapers \|\| Download paper	7
27	2005	Accounting 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. Full description at Econpapers \|\| Download paper	7
28	2011	IFRS 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	7
29	2013	Why the CAPM is Half-Right and Everything Else is Wrong. (2013). Walsh, Kathleen ; Smith, Tom. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:73-78. Full description at Econpapers \|\| Download paper	7
30	2016	Financial 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. Full description at Econpapers \|\| Download paper	7
31	2018	Significance 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. Full description at Econpapers \|\| Download paper	7
32	2005	Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240. Full description at Econpapers \|\| Download paper	7
33	2016	Pay Gap and Performance in China. (2016). Banker, Rajiv D ; Mehta, Mihir N ; Bu, Danlu . In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:501-531. Full description at Econpapers \|\| Download paper	7
34	2008	Influence 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. Full description at Econpapers \|\| Download paper	7
35	2015	Accounting Research: Past, Present, and Future. (2015). Zeff, Stephen A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:511-524. Full description at Econpapers \|\| Download paper	7
36	2015	Financial Accounting Research, Practice, and Financial Accountability. (2015). Barth, Mary E. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:499-510. Full description at Econpapers \|\| Download paper	6
37	2013	The 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. Full description at Econpapers \|\| Download paper	6
38	2012	Non-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. Full description at Econpapers \|\| Download paper	6
39	2015	Accounting Research and Common Sense. (2015). Ohlson, James A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:525-535. Full description at Econpapers \|\| Download paper	6
40	2018	InferenceÃÂ¢Ã¢âÂ¬ inÃÂ¢Ã¢âÂ¬ 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. Full description at Econpapers \|\| Download paper	6
41	2015	Colliding 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. Full description at Econpapers \|\| Download paper	6
42	2015	An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative. (2015). Barker, Richard ; McGeachin, Anne . In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:2:p:169-207. Full description at Econpapers \|\| Download paper	6
43	2006	Principles- 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. Full description at Econpapers \|\| Download paper	6
44	2013	The Value Relevance of Direct Cash Flows under International Financial Reporting Standards. (2013). Ricquebourg, Alan Duboisee ; Clacher, Iain ; Hodgson, Allan. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:3:p:367-395. Full description at Econpapers \|\| Download paper	5
45	2016	The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market. (2016). Lin, Zhijun ; Noronha, Carlos ; Liu, Ming. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:568-609. Full description at Econpapers \|\| Download paper	5
46	2017	The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports. (2017). Kajuter, Peter ; Nienhaus, Martin. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:1:p:28-58. Full description at Econpapers \|\| Download paper	5
47	2003	Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232. Full description at Econpapers \|\| Download paper	5
48	2006	Rules, principles and judgments in accounting standards. (2006). Bennett, Bruce ; Bradbury, Michael ; Prangnell, Helen. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:189-204. Full description at Econpapers \|\| Download paper	5
49	2017	The Contribution of Foreign Real Estate Investment to Housing Price Growth in Australian Capital Cities. (2017). Guest, Ross ; Rohde, Nicholas. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:3:p:304-318. Full description at Econpapers \|\| Download paper	5
50	2016	Towards a Set of Design Principles for Executive Compensation Contracts. (2016). Shan, Yaowen ; Walter, Terry . In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:4:p:619-684. Full description at Econpapers \|\| Download paper	5

Citing documents used to compute impact factor: 31

Year	Title
2020	How CEO narcissism affects earnings management behaviors. (2020). Fang, Wen-Chang ; Lin, Sheng-Wei. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:51:y:2020:i:c:s1062940819303043. Full description at Econpapers \|\| Download paper
2020	What Does It Mean When Managers Talk About Trust?. (2020). Salzmann, Astrid Juliane ; Knetsch, Andreas ; Breuer, Wolfgang. In: Journal of Business Ethics. RePEc:kap:jbuset:v:166:y:2020:i:3:d:10.1007_s10551-018-4072-2. Full description at Econpapers \|\| Download paper
2020	Narcissism in CEO research: a review and replication of the archival approach. (2020). Scotter, James R. In: Management Review Quarterly. RePEc:spr:manrev:v:70:y:2020:i:4:d:10.1007_s11301-019-00178-1. Full description at Econpapers \|\| Download paper
2020	A Cause for Alarm? The LongÃ¢â¬Âterm Performance of Shareholder Class Action Defendants. (2020). McAlpin, Luke ; Aspris, Angelo. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:2:p:213-229. Full description at Econpapers \|\| Download paper
2020	Religion, crime, and financial reporting. (2020). Schwaiger, Nina ; Hofmann, Christian. In: Journal of Business Economics. RePEc:spr:jbecon:v:90:y:2020:i:5:d:10.1007_s11573-020-00982-2. Full description at Econpapers \|\| Download paper
2020	Effects of declining bank health on borrowersÃ¢â¬â¢ earnings quality: evidence from the European sovereign debt crisis. (2020). Kiy, Florian ; Zick, Theresa. In: Journal of Business Economics. RePEc:spr:jbecon:v:90:y:2020:i:4:d:10.1007_s11573-020-00968-0. Full description at Econpapers \|\| Download paper
2020	Earnings CoÃ¢â¬Âmovements and the Informativeness of Earnings. (2020). Morris, Richard D ; Li, Chao ; Jackson, Andrew B. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:3:p:295-319. Full description at Econpapers \|\| Download paper
2020	Investor sentiment and the economic policy uncertainty premium. (2020). Wu, Ji ; Bai, Hengyu ; Nartea, Gilbert V. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:64:y:2020:i:c:s0927538x20300834. Full description at Econpapers \|\| Download paper
2020	Corporate governance and family firm performance during the Global Financial Crisis. (2020). McNamara, Ray ; Kelly, Simone ; Duncan, Keith ; Aldamen, Husam. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:2:p:1673-1701. Full description at Econpapers \|\| Download paper
2020	The Investments in Energy Distribution Networks: Does Company Ownership Matter?. (2020). Marchegiani, Laura ; Levialdi, Nathan ; di Pillo, Francesca. In: International Journal of Energy Economics and Policy. RePEc:eco:journ2:2020-05-6. Full description at Econpapers \|\| Download paper
2020	Meta-analysis in finance research: Opportunities, challenges, and contemporary applications. (2020). Hang, Markus ; Geyer-Klingeberg, Jerome ; Rathgeber, Andreas. In: International Review of Financial Analysis. RePEc:eee:finana:v:71:y:2020:i:c:s105752192030168x. Full description at Econpapers \|\| Download paper
2020	Government Ownership Effect on Staffing Level and Financial Performance: A Case Study on Kuwaiti Banks. (2020). Saeed, Tariq ; al Ali, Musaed S ; Alali, Musaed S. In: International Journal of Finance & Banking Studies. RePEc:rbs:ijfbss:v:9:y:2020:i:3:p:99-104. Full description at Econpapers \|\| Download paper
2020	Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry. (2020). Uddin, Md Borhan ; Jiang, Haiyan ; Habib, Ahsan ; Sangchan, Pinprapa. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:2:p:123-143. Full description at Econpapers \|\| Download paper
2020	A multi-method analysis of the PCAOBÃ¢â¬â¢s relationship with the audit profession. (2020). Maksymov, Eldar ; Lamoreaux, Phillip T ; Knechel, Robert W ; Ege, Matthew. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:84:y:2020:i:c:s0361368220300246. Full description at Econpapers \|\| Download paper
2020	Is corporate tax avoidance associated with investment efficiency?. (2020). Duong, Lien ; Taylor, Grantley ; Al-Hadi, Ahmed ; Asiri, Mohammed. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:52:y:2020:i:c:s1062940819300312. Full description at Econpapers \|\| Download paper
2020	Managerial Efficiency and Corporate Leverage Policy in Pakistan. (2020). Hassan, M. Kabir ; Uz, Qamar ; Muhammad, Arshad Hafiz. In: Asian Academy of Management Journal of Accounting and Finance (AAMJAF). RePEc:usm:journl:aamjaf01602_25-46. Full description at Econpapers \|\| Download paper
2020	Do narrative-related disclosures predict corporate failure? Evidence from UK non-financial publicly quoted firms. (2020). Elsayed, Mohamed ; el Sayed, Mohamed ; Elshandidy, Tamer. In: International Review of Financial Analysis. RePEc:eee:finana:v:71:y:2020:i:c:s105752192030199x. Full description at Econpapers \|\| Download paper
2020	Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions. (2020). Marrone, Mauricio ; Linnenluecke, Martina K ; Singh, Abhay K. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:4:p:3217-3251. Full description at Econpapers \|\| Download paper
2020	Interdisciplinary Research Maps: A new technique for visualizing research topics. (2020). Linnenluecke, Martina K ; Marrone, Mauricio. In: PLOS ONE. RePEc:plo:pone00:0242283. Full description at Econpapers \|\| Download paper
2020	Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis. (2020). Pandey, Nitesh ; Liu, QI ; Marrone, Mauricio ; Kumar, Satish. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:39:y:2020:i:c:s1467089520300567. Full description at Econpapers \|\| Download paper
2020	Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?. (2020). Simnett, Roger ; Yang, Yitang. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:3:p:320-347. Full description at Econpapers \|\| Download paper
2020	Value relevance of the components of oil and gas reserve quantity change disclosures of upstream oil and gas companies in the london stock exchange. (2020). Anighoro, Tega. In: Papers. RePEc:arx:papers:2005.14659. Full description at Econpapers \|\| Download paper
2020	The UK Corporate Governance Code Principle of âComply or Explainâ: Understanding Code Compliance as âSubjectionâ. (2020). Anderson, Paul S ; Roberts, John ; Krivokapic, Antonije ; Seidl, David ; Sanderson, Paul . In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:4:p:602-626. Full description at Econpapers \|\| Download paper
2020	Saving or tunnelling: value effects of tax avoidance in Chinese listed local government?controlled firms. (2020). Kang, Shaoqing ; Qu, Wenzhou ; Wang, Lihong. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:5:p:4421-4465. Full description at Econpapers \|\| Download paper
2020	Can non?executive equity incentives reduce internal control ineffectiveness? Evidence from China. (2020). Zhang, Ting ; Ma, Guanghua. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:5:p:4467-4496. Full description at Econpapers \|\| Download paper
2020	Board reforms and the cost of equity: International evidence. (2020). Li, Maoliang ; Zou, Liping ; Zhang, Liansheng ; Wu, JI. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:5:p:4497-4531. Full description at Econpapers \|\| Download paper
2020	Employee quality and audit fee: evidence from China. (2020). Chen, Xia ; Li, Xing ; Tian, Gaoliang ; Qi, Baolei. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:5:p:4533-4566. Full description at Econpapers \|\| Download paper
2020	Does an item change trigger earnings management? Evidence from asset disposal income in China. (2020). Wu, Dejun ; Yang, QI. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:5:p:4593-4619. Full description at Econpapers \|\| Download paper
2020	Managerial risk appetite and asymmetry cost behavior: evidence from China. (2020). Ying, Qianwei ; Li, Ziyang ; Zhang, Xuehui ; Chen, Yuying. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:5:p:4651-4692. Full description at Econpapers \|\| Download paper
2020	Disclosure Frequency, Information Environment, and Cost of Capital under Regulation Fair Disclosure in the Korean Market. (2020). Shim, Hoshik . In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:14:p:5856-:d:387404. Full description at Econpapers \|\| Download paper
2020	Is accounting enforcement related to risk-taking in the banking industry?. (2020). Lobo, Gerald J ; Kanagaretnam, Kiridaran ; Maso, Lorenzo Dal ; Mazzi, Francesco. In: Journal of Financial Stability. RePEc:eee:finsta:v:49:y:2020:i:c:s1572308920300577. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2020

Year	Citing document
2020	Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions. (2020). Marrone, Mauricio ; Linnenluecke, Martina K ; Singh, Abhay K. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:4:p:3217-3251. Full description at Econpapers \|\| Download paper

Recent citations received in 2019

Year	Citing document

Recent citations received in 2018

Year	Citing document
2018	InferenceÃÂ¢Ã¢âÂ¬ inÃÂ¢Ã¢âÂ¬ 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. Full description at Econpapers \|\| Download paper
2018	Research 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. Full description at Econpapers \|\| Download paper
2018	Corporate governance, capital market orientation and firm performance: empirical evidence for large publicly traded German corporations. (2018). Gerum, Elmar ; Shen, Chunqian ; Molls, Sascha H. In: Journal of Business Economics. RePEc:spr:jbecon:v:88:y:2018:i:2:d:10.1007_s11573-017-0873-5. Full description at Econpapers \|\| Download paper
2018	Accounting 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. Full description at Econpapers \|\| Download paper
2018	Ã¢â¬ËFair ValueÃ¢â¬â¢ accounting as the normative Fisherian phase of accounting. (2018). CardÃÆÃÂ£o-Pito, Tiago ; Cardao-Pito, Tiago ; Ferreira, Joo Silva. In: Accounting History Review. RePEc:taf:acbsfi:v:28:y:2018:i:3:p:149-179. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document
2017	Why 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. Full description at Econpapers \|\| Download paper
2017	Analyst 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. Full description at Econpapers \|\| Download paper
2017	Geographic 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. Full description at Econpapers \|\| Download paper
2017	ÃËÃÂ½ÃâÃÂµÃÂ³Ãâ¬ÃÂ¸Ãâ¬ÃÂ°ÃÂ½ÃÂ¾ÃâÃÂ¾ ÃÂ¾ÃâÃâ¡ÃÂ¸ÃâÃÂ°ÃÂ½ÃÂµ Ã¢â¬â ÃÂ½ÃÂ¾ÃÂ²ÃÂ¾ ÃÂ¿Ãâ¬ÃÂµÃÂ´ÃÂ¸ÃÂ·ÃÂ²ÃÂ¸ÃÂºÃÂ°ÃâÃÂµÃÂ»ÃÂÃâÃÂ²ÃÂ¾ ÃÂ² ÃÂºÃÂ¾Ãâ¬ÃÂ¿ÃÂ¾Ãâ¬ÃÂ°ÃâÃÂ¸ÃÂ²ÃÂ½ÃÂ¾ÃâÃÂ¾ ÃÅ¾ÃâÃâ¡ÃÂ¸ÃâÃÂ°ÃÂ½ÃÂµ. (2017). Atanasov, Atanas ; Marinova, Rumyana. In: MPRA Paper. RePEc:pra:mprapa:85615. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	29	196
2	Abacus / Accounting Foundation, University of Sydney	24	172
3	Sustainability / MDPI	48	94
4	The British Accounting Review / Elsevier	11	55
5	Journal of Business Ethics / Springer	83	47
6	Business Strategy and the Environment / Wiley Blackwell	35	45
7	Journal of International Accounting, Auditing and Taxation / Elsevier	14	40
8	Australian Accounting Review / CPA Australia	18	34
9	Research in International Business and Finance / Elsevier	31	33
10	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	32	30
11	Australian Journal of Management / Australian School of Business	22	27