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Citation Profile [Updated: 2022-01-09 21:43:50]
5 Years H
39
Impact Factor
0.66
5 Years IF
0.85
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 0.05 0 42 42 120 2 2 0 0 2 100 2 0.05 0.04
1993 0.05 0.11 0.02 0.05 49 91 94 2 4 42 2 42 2 2 100 0 0.05
1994 0.02 0.12 0.02 0.02 34 125 108 2 6 91 2 91 2 0 0 0.06
1995 0 0.19 0.02 0.02 50 175 205 3 9 83 125 3 1 33.3 0 0.08
1996 0.04 0.22 0.03 0.05 60 235 195 8 17 84 3 175 8 0 0 0.1
1997 0.05 0.22 0.11 0.07 29 264 201 29 46 110 5 235 17 17 58.6 1 0.03 0.09
1998 0.17 0.26 0.18 0.12 55 319 173 58 104 89 15 222 26 18 31 3 0.05 0.12
1999 0.17 0.27 0.24 0.14 42 361 174 85 189 84 14 228 31 47 55.3 8 0.19 0.13
2000 0.09 0.32 0.17 0.11 34 395 236 66 255 97 9 236 25 14 21.2 1 0.03 0.14
2001 0.09 0.35 0.14 0.1 36 431 213 60 315 76 7 220 23 34 56.7 1 0.03 0.15
2002 0.19 0.37 0.25 0.13 42 473 367 120 435 70 13 196 26 78 65 2 0.05 0.19
2003 0.09 0.4 0.09 0.08 37 510 301 45 480 78 7 209 17 3 6.7 1 0.03 0.19
2004 0.09 0.44 0.12 0.13 32 542 374 65 545 79 7 191 24 3 4.6 3 0.09 0.2
2005 0.2 0.45 0.18 0.24 37 579 811 100 648 69 14 181 43 5 5 1 0.03 0.21
2006 0.46 0.46 0.3 0.37 29 608 274 182 830 69 32 184 68 6 3.3 0 0.2
2007 0.44 0.42 0.29 0.36 28 636 607 185 1015 66 29 177 64 3 1.6 1 0.04 0.18
2008 0.42 0.44 0.37 0.48 25 661 494 246 1262 57 24 163 78 7 2.8 2 0.08 0.2
2009 0.64 0.43 0.38 0.62 41 702 352 267 1529 53 34 151 94 3 1.1 0 0.21
2010 0.53 0.43 0.5 0.66 37 739 360 371 1900 66 35 160 106 24 6.5 3 0.08 0.18
2011 0.44 0.45 0.55 0.71 33 772 136 424 2324 78 34 160 113 9 2.1 4 0.12 0.2
2012 0.3 0.45 0.5 0.64 34 806 239 399 2723 70 21 164 105 6 1.5 0 0.19
2013 0.4 0.5 0.56 0.6 18 824 157 461 3186 67 27 170 102 3 0.7 8 0.44 0.21
2014 0.52 0.51 0.59 0.58 27 851 175 496 3685 52 27 163 94 15 3 4 0.15 0.2
2015 0.47 0.5 0.62 0.59 29 880 183 543 4232 45 21 149 88 15 2.8 4 0.14 0.19
2016 0.63 0.5 0.56 0.62 31 911 143 508 4743 56 35 141 88 15 3 2 0.06 0.18
2017 0.73 0.5 0.6 0.78 33 944 78 569 5313 60 44 139 109 5 0.9 2 0.06 0.18
2018 0.53 0.54 0.7 0.83 32 976 88 682 5996 64 34 138 115 6 0.9 4 0.13 0.21
2019 0.34 0.58 0.53 0.64 38 1014 39 540 6536 65 22 152 98 0 0 0.21
2020 0.66 0.75 0.61 0.85 39 1053 16 645 7181 70 46 163 139 0 7 0.18 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
12005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39.

Full description at Econpapers || Download paper

190
22007IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702.

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137
31995The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280.

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119
42008Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745.

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110
52005Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180.

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104
62010How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423.

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99
71997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68.

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94
82007The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583.

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90
92005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Cuijpers, Rick ; Buijink, Willem . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524.

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78
102005The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61.

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78
112004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340.

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74
122002The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773.

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73
132013Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37.

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68
142005The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126.

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68
152004Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497.

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68
162003ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233.

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64
172007The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33.

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63
182007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826.

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62
192006Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525.

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56
202003Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153.

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56
212009Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62.

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52
222005The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Van Lent, Laurence ; Nikolaev, Valeri . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724.

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52
232002Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740.

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51
242008Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469.

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51
252008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445.

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51
262000Environmental disclosures in the annual reports of large companies in Spain. (2000). MONEVA, JOSE ; Llena, Fernando. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:7-29.

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50
272015The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Clarkson, Peter M ; Richardson, Gordon D ; Pinnuck, Matthew ; Li, Yue. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580.

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49
281998The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

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49
292008Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717.

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48
302015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61.

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48
312000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. (2000). Depoers, Florence. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:2:p:245-263.

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48
322005The adoption of International Accounting Standards in the European Union. (2005). Whittington, Geoffrey. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:127-153.

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47
332010The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Falk, Haim ; Barniv, Ran ; Aharony, Joseph. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578.

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47
342012IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. (2012). Nobes, Christopher ; Kvaal, Erlend. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:343-371.

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47
352007The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196.

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46
362008Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127.

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46
372008Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96.

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44
382006The negative impact of R&D capitalization: A value relevance approach. (2006). Jeanjean, Thomas ; JENY, Anne. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61.

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43
392000A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. (2000). Adams, Carol ; Carol A. Adams, Nongnooch Kuasirikun, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:53-79.

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40
402014Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Prencipe, Annalisa ; Bar-Yosef, Sasson. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385.

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39
412007The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362.

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39
421999The role of dividends in valuation models used by analysts and fund managers. (1999). Barker, Richard G.. In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:195-218.

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38
431992Accounting calculation and the shifting sphere of the economic. (1992). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:125-143.

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37
442007External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454.

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37
452001Agency costs and audit quality: evidence from France. (2001). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:3:p:461-499.

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36
462002Accounting and capital markets: a survey of the European evidence. (2002). Raffournier, Bernard ; Dumontier, Pascal. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:119-151.

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36
472005User needs in sustainability reporting: Perspectives of stakeholders in Ireland. (2005). O'Dwyer, Brendan ; Unerman, Jeffrey ; Hession, Elaine . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:759-787.

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36
482005An institutional perspective of accountants new roles - the interplay of contradictions and praxis. (2005). Baldvinsdottir, Gudrun ; Burns, John. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:725-757.

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35
492009Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Davila, Antonio ; Foster, George ; Oyon, Daniel . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311.

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35
502016Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Cahan, Steven F ; van Staden, Chris J ; Naiker, Vic ; Jeter, Debra C ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611.

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34
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39.

Full description at Econpapers || Download paper

63
22005The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61.

Full description at Econpapers || Download paper

35
32008Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745.

Full description at Econpapers || Download paper

31
42015The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Clarkson, Peter M ; Richardson, Gordon D ; Pinnuck, Matthew ; Li, Yue. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580.

Full description at Econpapers || Download paper

31
52007The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583.

Full description at Econpapers || Download paper

27
62007IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702.

Full description at Econpapers || Download paper

26
72016Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Cahan, Steven F ; van Staden, Chris J ; Naiker, Vic ; Jeter, Debra C ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611.

Full description at Econpapers || Download paper

26
82010How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423.

Full description at Econpapers || Download paper

25
92015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61.

Full description at Econpapers || Download paper

22
102013Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37.

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20
112014Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Prencipe, Annalisa ; Bar-Yosef, Sasson. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385.

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20
122014Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Achleitner, Ann-Kristin ; Gunther, Nina ; Siciliano, Gianfranco . In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461.

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18
132008The Use of Valuation Models by UK Investment Analysts. (2008). Clubb, Colin ; Imam, Shahed ; Barker, Richard. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:503-535.

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17
142007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826.

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17
152017Internal Control and Stock Price Crash Risk: Evidence from China. (2017). Chen, Jun ; Zhang, Feida ; Dong, Wang ; Chan, Kam C. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:125-152.

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17
162009Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62.

Full description at Econpapers || Download paper

16
172002Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740.

Full description at Econpapers || Download paper

16
182007The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33.

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16
192018Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. (2018). Reimsbach, Daniel ; Gurturk, Anil ; Hahn, Rudiger . In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:559-581.

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15
202007The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196.

Full description at Econpapers || Download paper

15
212004Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497.

Full description at Econpapers || Download paper

15
222004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340.

Full description at Econpapers || Download paper

15
232009Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Davila, Antonio ; Foster, George ; Oyon, Daniel . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311.

Full description at Econpapers || Download paper

14
241995The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280.

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14
252012The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study. (2012). Paape, Leen ; Spekle, Roland F.. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:3:p:533-564.

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14
262003Intangibles and intellectual capital: an introduction to a special issue. (2003). Lev, Baruch ; Zambon, Stefano . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:4:p:597-603.

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13
271997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68.

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13
282008Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469.

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13
292003ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233.

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302008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445.

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13
312010Does Valuation Model Choice Affect Target Price Accuracy?. (2010). Demirakos, Efthimios ; Strong, Norman ; Walker, Martin. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:1:p:35-72.

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11
322014Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms. (2014). Imperatore, Claudia ; Gomez-Mejia, Luis ; GOMEZ -MEJIA, LUIS ; Cruz, Cristina. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:387-402.

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11
332008Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717.

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342016Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions. (2016). Hardies, Kris ; Branson, Joël ; Breesch, Diane . In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:1:p:7-34.

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352005Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180.

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362017Corporate Social Responsibility Disclosure and the Value of Cash Holdings. (2017). Shailer, Greg ; Xinyu, Yang ; Yi, Louise. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:4:p:729-753.

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372018State Ownership, Socio-political Factors, and Labor Cost Stickiness. (2018). Prabowo, Ronny ; van Veen-Dirks, Paula ; Hooghiemstra, Reggy. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:4:p:771-796.

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382005An institutional perspective of accountants new roles - the interplay of contradictions and praxis. (2005). Baldvinsdottir, Gudrun ; Burns, John. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:725-757.

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392007The Effects of Corporate Governance on the Relationship between Innovative Efforts and Performance. (2007). Jermias, Johnny . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:827-854.

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402012Economic Consequences of Accounting Enforcement Reforms: The Case of Germany. (2012). Jürgen Ernstberger, ; Vogler, Oliver ; Stich, Michael . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:217-251.

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10
412005User needs in sustainability reporting: Perspectives of stakeholders in Ireland. (2005). O'Dwyer, Brendan ; Unerman, Jeffrey ; Hession, Elaine . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:759-787.

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10
422017Corporate Opacity and Cost of Debt for Family Firms. (2017). Ma, Liangbo ; Tian, Gary. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:27-59.

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432012Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems. (2012). Henk J. ter Bogt, ; Scapens, Robert W. ; Henk J. ter Bogt, . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:3:p:451-497.

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442016Media Coverage and the Stock Market Valuation of TARP Participating Banks. (2016). Ng, Jeffrey ; Wittenberg-Moerman, Regina ; Vasvari, Florin P. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:2:p:347-371.

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452005The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Van Lent, Laurence ; Nikolaev, Valeri . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724.

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9
462009R&D Expenditure and Earnings Targets. (2009). Garcia Osma, Beatriz ; Young, Steven. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:7-32.

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472009The Choice of Interactive Control Systems under Different Innovation Management Modes. (2009). Bisbe, Josep ; Malagueno, Ricardo . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:371-405.

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9
481998The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

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9
492010The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World. (2010). Gaio, Cristina. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:4:p:693-738.

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502011IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability. (2011). Durocher, Sylvain ; Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:20:y:2011:i:2:p:233-262.

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8
Citing documents used to compute impact factor: 46
YearTitle
2020Transparency as A Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review. (2020). Moreno-Albarracin, Antonio Luis ; Liceran-Gutierrez, Ana ; Ortega-Rodriguez, Cristina. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:14:p:5834-:d:387004.

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2020Board gender diversity and environmental, social, and economic value creation: Does family ownership matter?. (2020). Nadeem, Muhammad ; Gyapong, Ernest ; Ahmed, Ammad. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:3:p:1268-1284.

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2020Audit committees, female directors and the types of female and male financial experts: Further evidence. (2020). Uddin, Md Borhan ; Alam, Ashraful ; Abbasi, Kaleemullah. In: Journal of Business Research. RePEc:eee:jbrese:v:114:y:2020:i:c:p:186-197.

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2020How do taxes affect the trading behavior of private investors? Evidence from individual portfolio data. (2020). Doerrenberg, Philipp ; Buhlmann, Florian ; Loos, Benjamin ; Voget, Johannes. In: ZEW Discussion Papers. RePEc:zbw:zewdip:20047.

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2020Evidence of strategic information uncertainty around opportunistic insider purchases. (2020). faff, robert ; Oliver, Barry ; Rahman, Dewan. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:117:y:2020:i:c:s0378426620300881.

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2020Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how?. (2020). Kim, JA ; Frecknall-Hughes, Jane ; Ullah, Subhan ; Attah-Boakye, Rexford ; Adams, Kweku ; Kimani, Danson. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:161:y:2020:i:c:s0040162520310805.

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2020A Review of the Post-Earnings-Announcement Drift. (2020). Fink, Josef. In: Working Paper Series, Social and Economic Sciences. RePEc:grz:wpsses:2020-04.

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2020Psychology in management accounting and control research: an overview of the recent literature. (2020). Lachmann, Maik ; Wibbeke, Lisa-Marie. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:3:d:10.1007_s00187-020-00302-3.

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2020Volume or value? How relative performance information affects task strategy and performance. (2020). Schreck, Philipp. In: Journal of Business Economics. RePEc:spr:jbecon:v:90:y:2020:i:5:d:10.1007_s11573-020-00974-2.

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2020Does Environmental Information Disclosure Make Firms’ Investments More Efficient? Evidence from Measure 2007 of Chinese A-Listed Companies. (2020). Shen, Xueyao ; Wang, Xiaopeng ; Yang, Yongliang. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1895-:d:327360.

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2020When to go abroad: economic policy uncertainty and Chinese firms’ overseas investment. (2020). Wu, Ji ; Kong, Dongmin ; Zhang, Jian. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:2:p:1435-1470.

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2020An exploration on the flow of leading research talents in China: from the perspective of distinguished young scholars. (2020). Wu, Xia ; Ou, Gui-Yan ; Li, Rui-Nan ; Yue, Ming-Liang ; Ma, Ting-Can. In: Scientometrics. RePEc:spr:scient:v:125:y:2020:i:2:d:10.1007_s11192-020-03562-x.

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2020Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?. (2020). Zwergel, Bernhard ; Klein, Christian ; Rochell, Janina ; Landau, Alexander. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:4:p:1750-1763.

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2020Key Factors Influencing Purchase or Rent Decisions in Smart Real Estate Investments: A System Dynamics Approach Using Online Forum Thread Data. (2020). , Samad ; Ullah, Fahim. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:11:p:4382-:d:363485.

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2020Misinformation corrections of corporate news: Corporate clarification announcements. (2020). Yang, Ann Shawing. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:61:y:2020:i:c:s0927538x19302884.

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2020The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review. (2020). Silvestri, Antonella ; Veltri, Stefania. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:8:p:3038-3054.

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2020Accounting conservatism and the profitability of corporate insiders. (2020). Garcia Osma, Beatriz ; Khalilov, Akram. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:3-4:p:333-364.

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2020Revisiting the effectiveness of the German accounting enforcement reforms: a replication study. (2020). Nevrela, Alexander ; Gros, Marius. In: Management Review Quarterly. RePEc:spr:manrev:v:70:y:2020:i:1:d:10.1007_s11301-019-00162-9.

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2020Related Party Transactions and Opinion Shopping. (2020). Chen, Guang-Zheng. In: Journal of Applied Finance & Banking. RePEc:spt:apfiba:v:10:y:2020:i:1:f:10_1_9.

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2020CEO-director ties and labor investment efficiency. (2020). Yawson, Alfred ; Sualihu, Mohammed Aminu ; Khedmati, Mehdi. In: Journal of Corporate Finance. RePEc:eee:corfin:v:65:y:2020:i:c:s092911991830782x.

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2020Business Strategy, State-Owned Equity and Cost Stickiness: Evidence from Chinese Firms. (2020). Sun, Fangcheng ; Zhong, Tingyong ; Lee, Jeoung Yul ; Zhou, Haiyan. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1850-:d:326822.

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2020Do political connection disruptions increase labor costs in a government-dominated market? Evidence from publicly listed companies in China. (2020). Chen, Feng ; Hu, Shiyang ; Wei, Chunyan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:62:y:2020:i:c:s0929119919309381.

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2020Does accounting comparability affect corporate employment decision-making?. (2020). Ntim, Collins ; Elmagrhi, Mohamed H ; Zhang, Qingjing. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:6:s0890838920300573.

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2020ISS’s Proxy Voting Guidelines and ROE Management. (2020). Kochiyama, Takuma ; Ishida, Souhei. In: Working Paper Series. RePEc:hit:hmicwp:235.

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2020Do tax incentives reduce investment quality?. (2020). Schneider, Kerstin ; Jacob, Martin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:248.

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2020How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal. (2020). Hundsdoerfer, Jochen ; Wagner, Julia. In: Journal of Business Economics. RePEc:spr:jbecon:v:90:y:2020:i:4:d:10.1007_s11573-019-00962-1.

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2020The alignment between reported profits and real activity in times of the BEPS Action Plan. (2020). Watrin, Christoph ; Sasse, Katharina Schulte ; Weiss, Falko. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300318.

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2020Effects of declining bank health on borrowers’ 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.

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2020Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?. (2020). Obaydin, Ivan ; Taylor, Grantley ; Richardson, Grant. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301073.

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2020Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market. (2020). Shafie, Rohami ; Kamardin, Hasnah ; Mohammed, Ayad Ahmed. In: International Journal of Financial Research. RePEc:jfr:ijfr11:v:11:y:2020:i:4:p:475-492.

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2020The experimental evaluation of brand strength and brand value. (2020). Calder, Bobby J ; He, Junnan. In: Journal of Business Research. RePEc:eee:jbrese:v:115:y:2020:i:c:p:194-202.

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2020The journal quality perception gap. (2020). lucey, brian ; Bryce, Cormac ; Dowling, Michael. In: Research Policy. RePEc:eee:respol:v:49:y:2020:i:5:s0048733320300378.

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2020The materiality and measurement of physical climate risk: evidence from Form 8-K. (2020). Gostlow, Glen. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:107045.

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2020European Green Deal РBottlenecks bis 2030. (2020). Schmidt, Christoph ; Rickels, Wilfried ; Peterson, Sonja ; L̦schel, Andreas ; Bals, Christoph ; Pittel, Karen ; Loschel, Andreas ; Ammann, Norbert ; Schlacke, Sabine ; Grimm, Veronika ; Jurgens, Ingmar ; Berendsen, Stefanie ; Mathieu, Audrey. In: ifo Schnelldienst. RePEc:ces:ifosdt:v:73:y:2020:i:06:p:03-37.

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2020Sales Measures do not fit all: A little bit of everything. (2020). Rateau, Maite ; Khachan, Laura ; Cappelletti, Laurent. In: Post-Print. RePEc:hal:journl:hal-02888080.

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2020Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors Assessment of Going‐Concern Risk†. (2020). Maso, Lorenzo Dal ; Paugam, Luc ; Mazzi, Francesco ; Lobo, Gerald J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:2:p:1248-1289.

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2020Beyond narrative disclosure tone: The upper echelons theory perspective. (2020). Tao, Lei ; Abdelfattah, Tarek ; Bassyouny, Hesham. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s1057521920301435.

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2020The revision of nonfinancial reporting directive: A critical lens on the comparability principle. (2020). Pizzi, Simone ; Venturelli, Andrea ; Principale, Salvatore ; Caputo, Fabio. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:8:p:3584-3597.

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2020Co-opted directors, gender diversity, and crash risk: evidence from China. (2020). Kao, Erin H ; Liu, Xiaojian ; Fung, Hung-Gay ; Huang, Ho-Chuan. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:55:y:2020:i:2:d:10.1007_s11156-019-00850-3.

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2020Co-opted directors, covenant intensity, and covenant violations. (2020). Vu, Tram ; Do, Viet ; Lim, Jesslyn. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920300729.

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2020Board co-option and default risk. (2020). Podolski, Edward J ; Baghdadi, Ghasan A. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301474.

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2020Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence. (2020). Velte, Patrick. In: Business Research. RePEc:spr:busres:v:13:y:2020:i:3:d:10.1007_s40685-020-00135-9.

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2020Does it pay off? Integrated reporting and cost of debt: European evidence. (2020). Gerwanski, Jannik. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:5:p:2299-2319.

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2020Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach. (2020). Otley, David ; Demartini, Maria Chiara. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:86:y:2020:i:c:s0361368218302009.

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2020Accounting for financial stability: Lessons from the financial crisis and future challenges. (2020). Leuz, Christian ; Laux, Christian ; Bischof, Jannis. In: SAFE Working Paper Series. RePEc:zbw:safewp:283.

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2020Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations. (2020). Smith, David ; Oleary, Susan. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:85:y:2020:i:c:s0361368220300337.

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Recent citations
Recent citations received in 2020

YearCiting document
2020The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review. (2020). Silvestri, Antonella ; Veltri, Stefania. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:8:p:3038-3054.

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2020Retail investors’ trading and stock market liquidity. (2020). Abudy, Menachem Meni. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:54:y:2020:i:c:s1062940820301741.

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2020Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case. (2020). Cabedo, David J ; Fuertes-Fuertes, Iluminada ; Tirado-Beltran, Jose Miguel. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:23:p:10146-:d:456891.

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2020Does Structural Capital Affect SDGs Risk-Related Disclosure Quality? An Empirical Investigation of Italian Large Listed Companies. (2020). Cardoni, Andrea ; de Luca, Francesco ; Kiseleva, Evgeniia ; Ho-Tan-Phat Phan, . In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1776-:d:325888.

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2020The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ Financial Performance?. (2020). de Luca, Francesco ; Ho-Tan-Phat Phan, ; Iaia, Lea . In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:6:p:2324-:d:333272.

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2020Disclosures relating to Covid-19 in the Malaysian banking industry: Theory and Practice. (2020). Khan, Mubashir Ali ; Ur, Awais ; Malik, Arsalan Haneef. In: MPRA Paper. RePEc:pra:mprapa:109224.

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2020When do firms highlight their effective tax rate?. (2020). Sureth, Caren ; Muller, Jens ; Flagmeier, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:259.

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Recent citations received in 2019

YearCiting document

Recent citations received in 2018

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

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

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2018Does the IFRS Effect Continue? An International Comparison. (2018). Hwang, In Tae ; Kang, Sun Min ; Hur, Kang Sung. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4818-:d:191168.

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

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Recent citations received in 2017

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

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

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