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Citation Profile [Updated: 2022-01-09 21:43:50]
5 Years H
12
Impact Factor
0.23
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 0.09 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 0 0 0 0 0 0 0 0 0.12
1999 0 0.27 0 0 0 0 0 0 0 0 0 0 0.13
2000 0 0.32 0 0 0 0 0 0 0 0 0 0 0.14
2001 0 0.35 0 0 0 0 0 0 0 0 0 0 0.15
2002 0 0.37 0 0 0 0 0 0 0 0 0 0 0.19
2003 0 0.4 0 0 0 0 0 0 0 0 0 0 0.19
2004 0 0.44 0 0 0 0 0 0 0 0 0 0 0.2
2005 0 0.45 0 0 8 8 52 0 0 0 0 0 0.21
2006 0.13 0.46 0.05 0.13 12 20 53 1 1 8 1 8 1 0 0 0.2
2007 0.25 0.42 0.17 0.25 9 29 55 5 6 20 5 20 5 0 0 0.18
2008 0.33 0.44 0.32 0.31 8 37 15 12 18 21 7 29 9 0 0 0.2
2009 0.35 0.43 0.24 0.24 12 49 58 12 30 17 6 37 9 0 0 0.21
2010 0.25 0.43 0.32 0.29 14 63 75 20 50 20 5 49 14 1 5 0 0.18
2011 0.12 0.45 0.29 0.31 14 77 34 22 72 26 3 55 17 1 4.5 0 0.2
2012 0.18 0.45 0.31 0.26 13 90 47 28 100 28 5 57 15 4 14.3 0 0.19
2013 0.33 0.5 0.4 0.34 16 106 33 42 142 27 9 61 21 0 0 0.21
2014 0.14 0.51 0.44 0.32 18 124 50 54 196 29 4 69 22 4 7.4 4 0.22 0.2
2015 0.06 0.5 0.23 0.19 13 137 22 31 227 34 2 75 14 0 0 0.19
2016 0.23 0.5 0.41 0.27 24 161 49 66 293 31 7 74 20 17 25.8 8 0.33 0.18
2017 0.32 0.5 0.3 0.29 35 196 28 58 351 37 12 84 24 8 13.8 0 0.18
2018 0.22 0.54 0.44 0.33 20 216 13 96 447 59 13 106 35 10 10.4 4 0.2 0.21
2019 0.15 0.58 0.27 0.23 15 231 6 62 509 55 8 110 25 0 1 0.07 0.21
2020 0.23 0.75 0.28 0.21 16 247 1 68 577 35 8 107 22 0 0 0.29
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
CIF: Cumulative impact factor
IF5: Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12010Have 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.

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28
22007An 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.

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24
32005International 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.

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20
42016The 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.

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19
52007Constituent 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.

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17
62009Fair 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.

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16
72014Who 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.

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15
82006Implications 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.

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14
92009Environmental 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.

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14
102009The 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.

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13
112006The 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.

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13
122011Reclassification 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.

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12
132005Anticipating 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.

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11
142011International 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.

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10
152014Is 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.

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10
162005Convergence 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.

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9
172010The 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.

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9
182012EC 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.

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8
192014Lease 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.

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8
202007Stewardship 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.

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8
212012Understanding 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.

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8
222006Assessing 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.

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8
232005The 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.

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8
242012Can 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.

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8
252013Joint 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.

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8
262010On 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.

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7
272010The 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.

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7
282006International 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.

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7
292010The 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.

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7
302009Does 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.

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6
312014The International Accounting Standards Board and Evidence-Informed Standard-Setting. (2014). Teixeira, Alan . In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:5-12.

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6
322010The 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.

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6
332016Examining 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.

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6
342017Corporate Reporting Practices in Poland and Romania – 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.

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6
352018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?. (2018). Hellman, Niclas ; Gutierrez, Soledad Moya ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321.

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6
362009Accounting 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.

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6
372008Actuarial 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.

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5
382013A 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.

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5
392015Segment 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.

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5
402013International Variations in Tax Disclosures. (2013). Nobes, Christopher ; Kvaal, Erlend. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:241-273.

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5
412016Insights on CFOs’ 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.

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5
422017Impression 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.

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5
432013Evolving 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.

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5
442010The 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.

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5
452016Impairments 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.

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5
462005Problems 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.

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5
472007What 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.

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5
482012Choices 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.

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5
492012The 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.

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5
502010On 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.

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5
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12016The 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
22014Who 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

11
32010Have 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

8
42018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?. (2018). Hellman, Niclas ; Gutierrez, Soledad Moya ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321.

Full description at Econpapers || Download paper

6
52009Fair 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
62017Corporate Reporting Practices in Poland and Romania – 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

5
72007An 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

4
82011Reclassification 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.

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4
92019The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. (2019). Salvatori, Federica ; Magnaghi, Elisabetta ; Aureli, Selena. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:3:p:290-312.

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4
102017The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries. (2017). LUNGU, Camelia Iuliana ; Dasclu, Cornelia ; Caraiani, Chiraa . In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:331-357.

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4
112009The 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.

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4
122016Comparing Professions in UK and German-Speaking Management Accounting. (2016). Heinzelmann, Rafael . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:103-120.

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4
132014Lease 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.

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4
142016Does 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.

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3
152013A 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.

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3
162014The International Accounting Standards Board and Evidence-Informed Standard-Setting. (2014). Teixeira, Alan . In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:5-12.

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3
172017Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies. (2017). Branson, Joël ; Breesch, Diane ; Ceustermans, Stefanie. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:388-406.

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3
182013Joint 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.

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3
192007Constituent 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.

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3
202019The Differential Impact of IFRS Adoption on Aspects of Seasoned Equity Offerings in the UK and France. (2019). Lee, Edward ; Harakeh, Mostafa ; Walker, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:1:p:106-138.

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3
212006Assessing 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

3
222014Is 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

3
232009Environmental 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

3
242011International 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.

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3
252013Corporate Governance of Non-Listed Companies. (2013). Mallin, Chris. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:156-158.

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2
262016Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016. (2016). Hashim, Noor ; Ohanlon, John ; Li, Weijia . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:229-267.

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2
272017Corporate 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.

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282015Segment 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.

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292017The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Czech Republic. (2017). Jindrichovska, Irena ; Kubickova, Dana. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:1-2:p:56-66.

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302016Examining 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.

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312012Can 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.

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322017Impression 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.

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332006International 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.

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342016Lobbying and Audit Regulation in the EU. (2016). Gros, Marius ; Worret, Daniel. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:381-403.

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352016Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms. (2016). Paananen, Mari ; Blomkvist, Marita ; Renders, Annelies . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:21-42.

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362015IFRS 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.

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372013Equity 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.

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382012EC 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.

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392018Disclosure Practices by Family Firms: Evidence from Swedish Publicly Listed Firms. (2018). Vural, Derya. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:3:p:347-373.

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402005Anticipating 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.

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412006The 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.

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422015The 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.

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432013International Variations in Tax Disclosures. (2013). Nobes, Christopher ; Kvaal, Erlend. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:241-273.

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442012Understanding 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.

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452015The Challenges Faced by Reporting Entities on Their Transition to International Financial Reporting Standards: A Qualitative Study. (2015). Woods, Margaret ; Weaver, Lisa . In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:2:p:197-221.

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Citing documents used to compute impact factor: 8
YearTitle
2020Compliance with IFRS mandatory disclosure requirements: A structured literature review. (2020). Tsoligkas, Fanis ; Tsalavoutas, Ioannis ; Evans, Lisa. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300392.

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2020The IASB and Comparability of International Financial Reporting: Research Evidence and Implications. (2020). Tarca, Ann. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:4:p:231-242.

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2020Dividend policy and corporate investment under information shocks. (2020). Harakeh, Mostafa. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:65:y:2020:i:c:s1042443120300688.

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2020IFRS adoption and seasoned equity offering underperformance. (2020). Houqe, Muhammad Nurul ; Opare, Solomon ; van Zijl, Tony. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:61:y:2020:i:c:s0927538x18304190.

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2020Sustainability Performance Indicators and Non-Financial Information Reporting. Evidence from the Italian Case. (2020). Tarquinio, Lara ; Raucci, Domenico. In: Administrative Sciences. RePEc:gam:jadmsc:v:10:y:2020:i:1:p:13-:d:325138.

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2020Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013). (2020). Moise, Ecaterina Monica ; Dragu, Ioana ; Frca, Teodora Viorica ; Tiron-Tudor, Adriana. In: CECCAR Business Review. RePEc:ahd:journl:v:1:y:2020:i:5:p:63-72.

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2020The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period. (2020). Moise, Ecaterina Monica ; Dragu, Ioana ; Frca, Teodora Viorica ; Tiron-Tudor, Adriana. In: CECCAR Business Review. RePEc:ahd:journl:v:1:y:2020:i:6:p:63-72.

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2020Voluntary Disclosure of Financial and Capital Market Data and Earnings Management: Empirical Evidence from Uganda. (2020). Oluoch, Josephat O ; Olweny, Tobias O ; Etengu, Robert O. In: Journal of Finance and Investment Analysis. RePEc:spt:fininv:v:9:y:2020:i:1:f:9_1_3.

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Recent citations received in 2020

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Recent citations received in 2019

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2019Female directors, earnings management, and CEO incentive compensation: UK evidence. (2019). Matar, Ghida ; El-Gammal, Walid ; Harakeh, Mostafa. In: Research in International Business and Finance. RePEc:eee:riibaf:v:50:y:2019:i:c:p:153-170.

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Recent citations received in 2018

YearCiting document
2018European Public Interest. (2018). Zevounou, Lionel ; Poschke, Moritz ; Alexander, David ; Muller, Yvonne ; Hossfeld, Christopher. In: Working Papers. RePEc:hal:wpaper:hal-01936960.

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2018The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption/La influencia de la política y la economía en la adopción de las Normas Internacionales de Info. (2018). Mora, Araceli. In: Estudios de Economía Aplicada. RePEc:lrk:eeaart:36_2_4.

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2018Discussion 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.

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2018Discussion of ‘Making Deferred Taxes Relevant’. (2018). Kvaal, Erlend. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:231-241.

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