Citation analysis for Abacus / Accounting Foundation, University of Sydney

Citation Profile [Updated: 2023-01-07 21:26:51]

5 Years H Index

Impact Factor (IF)

0.52

5 Years IF

0.97

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
1998	0	0.28	0	0	13	13	45		0	0		0			0		0	0.13
2001	0	0.38	0.03	0.08	20	33	89	1	10	0		13	1		0		0	0.17
2002	0.15	0.41	0.2	0.18	21	54	376	11	21	20	3	33	6		0	1	0.05	0.21
2003	0.1	0.44	0.29	0.15	24	78	161	23	44	41	4	54	8	16	69.6	14	0.58	0.22
2004	0.22	0.49	0.19	0.18	22	100	143	19	63	45	10	65	12	8	42.1		0	0.22
2005	0.24	0.5	0.27	0.26	21	121	161	33	96	46	11	87	23	8	24.2		0	0.23
2006	0.21	0.5	0.3	0.24	28	149	262	45	141	43	9	108	26		0	1	0.04	0.23
2007	0.22	0.46	0.26	0.33	31	180	392	46	187	49	11	116	38	7	15.2	4	0.13	0.2
2008	0.22	0.49	0.4	0.32	26	206	183	82	269	59	13	126	40	15	18.3	5	0.19	0.23
2009	0.37	0.47	0.45	0.37	26	232	226	104	373	57	21	128	47	27	26	9	0.35	0.23
2010	0.35	0.48	0.5	0.42	26	258	119	129	502	52	18	132	55	28	21.7	3	0.12	0.21
2011	0.31	0.52	0.45	0.39	22	280	259	125	629	52	16	137	54	1	0.8	1	0.05	0.24
2012	0.42	0.51	0.46	0.48	20	300	58	138	767	48	20	131	63		0	1	0.05	0.22
2013	0.57	0.56	0.6	0.51	31	331	193	198	965	42	24	120	61	19	9.6	12	0.39	0.24
2014	0.31	0.55	0.63	0.49	21	352	125	222	1187	51	16	125	61	30	13.5	1	0.05	0.23
2015	0.48	0.55	0.81	0.61	22	374	115	301	1489	52	25	120	73	25	8.3	4	0.18	0.23
2016	0.33	0.53	0.58	0.55	30	404	124	233	1723	43	14	116	64	16	6.9	13	0.43	0.21
2017	0.35	0.55	0.61	0.48	21	425	117	260	1983	52	18	124	59	46	17.7	4	0.19	0.21
2018	0.53	0.57	0.83	0.69	22	447	113	370	2353	51	27	125	86	34	9.2	8	0.36	0.24
2019	0.72	0.6	0.69	0.66	27	474	34	328	2681	43	31	116	76	9	2.7		0	0.24
2020	0.63	0.73	0.68	0.72	23	497	12	336	3017	49	31	122	88	21	6.3	2	0.09	0.34
2021	0.52	1.02	0.83	0.97	24	521	7	434	3451	50	26	123	119	56	12.9	1	0.04	0.38

IF:	Two years Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for all series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Five years 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	256
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	158
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	132
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	77
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	71
6	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	67
7	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	65
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	58
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	53
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	50
11	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	43
12	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	40
13	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	40
14	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	39
15	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	35
16	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	34
17	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	34
18	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	34
19	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	33
20	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	31
21	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	31
22	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	31
23	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	31
24	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	29
25	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	27
26	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	26
27	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	24
28	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	23
29	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	23
30	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	23
31	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	21
32	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	21
33	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	21
34	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	21
35	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	20
36	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
37	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	19
38	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	18
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	18
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	18
41	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	18
42	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	17
43	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	17
44	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	17
45	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
46	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	17
47	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	16
48	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	15
49	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
50	2011	Distress Risk, Growth and Earnings Quality. (2011). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:2:p:158-181. Full description at Econpapers \|\| Download paper	15

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	59
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	53
3	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	49
4	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	47
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	36
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	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	19
8	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	18
9	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	18
10	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	16
11	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	16
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	15
13	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	14
14	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	14
15	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	14
16	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	13
17	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	12
18	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	12
19	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	12
20	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	12
21	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	10
22	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	10
23	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
24	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	9
25	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	9
26	2011	Distress Risk, Growth and Earnings Quality. (2011). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:2:p:158-181. Full description at Econpapers \|\| Download paper	9
27	2017	Accounting Research in Abacus, A&F, AAR, and AJM from 2008Ã¢â¬â2015: A Review and Research Agenda. (2017). Linnenluecke, Martina K ; Smith, Tom ; Ling, Xin ; Chen, Xiaoyan ; Birt, Jacqueline. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:2:p:159-179. Full description at Econpapers \|\| Download paper	8
28	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	8
29	2018	Tax Avoidance, Managerial Ability, and Investment Efficiency. (2018). Khurana, Inder K ; Raman, K K ; Moser, William J. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:547-575. Full description at Econpapers \|\| Download paper	8
30	2018	The Future of Financial Reporting: Insights from Research. (2018). Barth, Mary E. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:1:p:66-78. Full description at Econpapers \|\| Download paper	7
31	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	7
32	2016	Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. (2016). Monahan, Steven J ; Easton, Peter D. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:35-58. Full description at Econpapers \|\| Download paper	7
33	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
34	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	6
35	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
36	2019	Is Financial Reporting Still Useful? Australian Evidence. (2019). PINNUCK, MATTHEW ; Hanlon, Dean ; Gyles, Nikole ; Davern, Michael . In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:1:p:237-272. Full description at Econpapers \|\| Download paper	6
37	2013	Do Board Characteristics Influence the Shareholders Assessment of Risk for Small and Large Firms?. (2013). Wright, Anna ; Matolcsy, Zoltan P. ; Christy, Jonathan A. ; Wyatt, Anne. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:2:p:161-196. Full description at Econpapers \|\| Download paper	6
38	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	6
39	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	6
40	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	6
41	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	6
42	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	5
43	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	5
44	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	5
45	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	5
46	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	5
47	2013	Carbon Accounting: Challenges for Research in Management Control and Performance Measurement. (2013). Young, Anna ; Perego, Paolo ; Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:4:p:539-563. Full description at Econpapers \|\| Download paper	5
48	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
49	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	5
50	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	5

Citing documents used to compute impact factor: 26

Year	Title
2021	Corporate failure prediction: An evaluation of deep learning vs discrete hazard models. (2021). Jones, Stewart ; Gao, Junbin ; Alam, Nurul. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:75:y:2021:i:c:s1042443121001633. Full description at Econpapers \|\| Download paper
2021	The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance. (2021). Moscariello, Nicola ; Catuogno, Simona ; Arena, Claudia. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:25:y:2021:i:3:d:10.1007_s10997-020-09515-z. Full description at Econpapers \|\| Download paper
2021	Re?orienting the Statement of Cash Flows Around Cash Flows to Equity Holders. (2021). Dichev, Ilia D. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:3:p:407-420. Full description at Econpapers \|\| Download paper
2021	55 years of Abacus: Evolution of Research Streams and Future Research Directions. (2021). Xue, Rui ; Singh, Abhay K ; Marrone, Mauricio ; Linnenluecke, Martina K ; Belloque, Guilherme. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:3:p:593-618. Full description at Econpapers \|\| Download paper
2021	Hedge Accounting and Firmsâ Future Investment Spending. (2021). Mazzi, Francesco ; Kress, Andreas ; Hartlieb, Sven ; Eierle, Brigitte. In: Working Papers - Business. RePEc:frz:wpmmos:wp2021_01.rdf. Full description at Econpapers \|\| Download paper
2021	Social media as stakeholder engagement tool: CSR communication failure in the oil and gas sector. (2021). Rosato, Pierfelice ; Caputo, Fabio ; Moggi, Sara ; Pizzi, Simone. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:28:y:2021:i:2:p:849-859. Full description at Econpapers \|\| Download paper
2021	Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS. (2021). Stadler, Christian ; Nobes, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:4:p:273-285. Full description at Econpapers \|\| Download paper
2021	The synergetic impact of environmental and innovation information disclosure on corporate financial performance: An empirical study based on China coal listed companies. (2021). Wang, Xiang-Qian ; Xia, Dan . In: Technovation. RePEc:eee:techno:v:100:y:2021:i:c:s0166497220300511. Full description at Econpapers \|\| Download paper
2021	Disclosure of Non-Current Tangible Assets Information in Private Sector Entities Financial Statements: The Case of Lithuania. (2021). TERESIENE, DEIMANTE ; Keliuotyte-Staniuleniene, Greta ; Kanapickiene, Rasa. In: Economies. RePEc:gam:jecomi:v:9:y:2021:i:2:p:78-:d:557013. Full description at Econpapers \|\| Download paper
2021	Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm?level Evidence from Polluting Industries in China. (2021). Wu, Hongjun ; Kang, Shaoqing ; Wang, Lihong. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:2:p:362-405. Full description at Econpapers \|\| Download paper
2021	Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China. (2021). Ayamba, Emmanuel Caesar ; Twum, Angelina Kissiwaa ; Yusheng, Kong ; Agyemang, Andrew Osei ; Musah, Mohammed ; Kongkuah, Maxwell. In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development. RePEc:spr:endesu:v:23:y:2021:i:8:d:10.1007_s10668-020-01164-4. Full description at Econpapers \|\| Download Extending the benefits of ESG disclosure: The effect on the cost of debt financing. (2021). Mariani, Massimo ; Vitolla, Filippo ; Zito, Marianna ; Caragnano, Alessandra ; Raimo, Nicola. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:28:y:2021:i:4:p:1412-1421. Full description at Econpapers \|\| Download paper
2021	Does air pollution affect a firms cash holdings?. (2021). Chan, Kam C ; Tan, Zhidong. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:67:y:2021:i:c:s0927538x21000561. Full description at Econpapers \|\| Download paper
2021	Financial statement comparability, state ownership, and the cost of debt: Evidence from China. (2021). Yan, Chao ; Majeed, Muhammad Ansar. In: Research in International Business and Finance. RePEc:eee:riibaf:v:58:y:2021:i:c:s0275531921001185. Full description at Econpapers \|\| Download paper
2021	Deterrence effects of disclosure: The impact of environmental information disclosure on emission reduction of firms. (2021). Xue, Huiyuan ; Bu, Caiqi ; Shi, Daqian. In: Energy Economics. RePEc:eee:eneeco:v:104:y:2021:i:c:s0140988321005363. Full description at Econpapers \|\| Download paper
2021	The impacts of interaction of audit litigation and ownership structure on audit quality. (2021). al Ani, Mawih Kareem ; al Abdullah, Riyadh Jassim. In: Future Business Journal. RePEc:spr:futbus:v:7:y:2021:i:1:d:10.1186_s43093-021-00067-8. Full description at Econpapers \|\| Download paper
2021	The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions. (2021). Elamer, Ahmed A ; Wang, Yan ; Ntim, Collins G ; Elmagrhi, Mohamed H ; Crossley, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:45:y:2021:i:c:s1061951821000537. Full description at Econpapers \|\| Download paper
2021	What accounting standards were the cause of enforcement actions following IFRS adoption?. (2021). Scott, Tom ; Bradbury, Michael E. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:s1:p:2247-2268. Full description at Econpapers \|\| Download paper
2021	Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia. (2021). Bose, Sudipta ; Saha, Amitav. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:3:p:4669-4701. Full description at Econpapers \|\| Download paper
2021	A Tone Analysis of the Non-Financial Disclosure in the Automotive Industry. (2021). Lico, Laura ; Demartini, Maria Chiara ; Beretta, Valentina ; Trucco, Sara. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:4:p:2132-:d:500644. Full description at Econpapers \|\| Download paper
2021	How Does Individual-Level Envy Affect Team Creativity? Effects of Knowledge Seeking and Moral Reflection. (2021). Wu, Shaobo ; Zhang, Wei ; Chu, Fengdi ; Liu, Guolei. In: SAGE Open. RePEc:sae:sagope:v:11:y:2021:i:4:p:21582440211052554. Full description at Econpapers \|\| Download paper
2021	The Relationship between the Companyâs Value and the Tone of the Risk-Related Narratives: The Case of Portugal. (2021). Oliveira, Jonas ; Azevedo, Graa ; de Oliveira, Michele Gendelsky. In: Economies. RePEc:gam:jecomi:v:9:y:2021:i:2:p:70-:d:547875. Full description at Econpapers \|\| Download paper
2021	Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty?. (2021). Johnstone, D J. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:3-35. Full description at Econpapers \|\| Download paper
2021	Employee disclosures in the grocery industry before the COVID?19 pandemic. (2021). Zunker, Tamara ; McCormack, Robyn ; Kent, Pamela. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:3:p:4833-4858. Full description at Econpapers \|\| Download paper
2021	The Impact of Social Responsibility Performance on the Value Relevance of Financial Data in the Banking Sector: Evidence from Poland. (2021). Bolibok, Piotr. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:21:p:12006-:d:668462. Full description at Econpapers \|\| Download paper
2021	Liquidity and information asymmetry around unscheduled mining announcements. (2021). Yu, Chuan ; Sidhu, Baljit K ; Katselas, Dean. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:2:p:3053-3087. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2021

Year	Citing document
2021	Company liquidity as a reflection of receivables and payables management. (2021). Vighova, Agnea ; Tangova, Nora. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:9:y:2021:i:2:p:238-254. Full description at Econpapers \|\| Download paper

Recent citations received in 2020

Year	Citing document
2020	What Does the CAPM Say About Operating Leverage?. (2020). Liang, Zini ; Zhu, Yushu ; Shen, Yun ; Smith, Tom ; Linnenluecke, Martina K. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:2:p:288-291. 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

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	Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy. (2018). Ud, Nizam ; Cheng, Xinsheng ; Banbhan, Ashfaque. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4697-:d:189389. Full description at Econpapers \|\| Download paper
2018	Corporate governance, capital market orientation and firm performance: empirical evidence for large publicly traded German corporations. (2018). Shen, Chunqian ; Molls, Sascha H ; Gerum, Elmar. 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

10 most frequent citing series

#	Series	H	Cites
1	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	34	222
2	Abacus / Accounting Foundation, University of Sydney	26	179
3	Sustainability / MDPI	58	122
4	The British Accounting Review / Elsevier	34	51
5	Business Strategy and the Environment / Wiley Blackwell	63	51
6	Journal of Business Ethics / Springer	96	49
7	Journal of International Accounting, Auditing and Taxation / Elsevier	16	47
8	Research in International Business and Finance / Elsevier	41	35
9	Australian Accounting Review / CPA Australia	21	34
10	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	48	34
11	International Review of Financial Analysis / Elsevier	60	30