Is this page useful for you? Then, help us to keep the service working. Please have a look to our donations page ... Thanks for your help!!

Citation Profile [Updated: 2023-01-07 21:26:51]
5 Years H Index
16
Impact Factor (IF)
0.16
5 Years IF
0.4
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
2005 0 0.5 0 0 8 8 77 0 0 0 0 0 0.23
2006 0.25 0.5 0.1 0.25 12 20 82 2 2 8 2 8 2 0 0 0.23
2007 0.4 0.46 0.28 0.4 9 29 85 8 10 20 8 20 8 0 0 0.2
2008 0.38 0.49 0.35 0.34 8 37 30 13 23 21 8 29 10 0 0 0.23
2009 0.47 0.47 0.49 0.46 12 49 80 24 47 17 8 37 17 3 12.5 0 0.23
2010 0.5 0.48 0.78 0.67 14 63 112 49 96 20 10 49 33 3 6.1 0 0.21
2011 0.19 0.52 0.51 0.55 14 77 71 39 135 26 5 55 30 6 15.4 1 0.07 0.24
2012 0.46 0.51 0.59 0.4 13 90 63 52 188 28 13 57 23 7 13.5 0 0.22
2013 0.48 0.56 0.58 0.48 16 106 45 62 250 27 13 61 29 0 1 0.06 0.24
2014 0.17 0.55 0.56 0.46 18 124 67 70 320 29 5 69 32 8 11.4 5 0.28 0.23
2015 0.06 0.55 0.37 0.31 13 137 42 51 371 34 2 75 23 0 0 0.23
2016 0.42 0.53 0.6 0.39 24 161 63 97 468 31 13 74 29 28 28.9 8 0.33 0.21
2017 0.35 0.55 0.37 0.33 35 196 66 73 541 37 13 84 28 8 11 2 0.06 0.21
2018 0.32 0.57 0.6 0.46 20 216 23 130 671 59 19 106 49 15 11.5 4 0.2 0.24
2019 0.24 0.6 0.4 0.35 15 231 11 92 763 55 13 110 38 0 1 0.07 0.24
2020 0.26 0.73 0.4 0.33 16 247 6 99 862 35 9 107 35 0 0 0.34
2021 0.16 1.02 0.39 0.4 16 263 4 103 965 31 5 110 44 0 1 0.06 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
#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.

Full description at Econpapers || Download paper

37
22017Corporate 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

32
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.

Full description at Econpapers || Download paper

31
42007Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254.

Full description at Econpapers || Download paper

29
52007An 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

27
62016The 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

25
72009Environmental 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

20
82009The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194.

Full description at Econpapers || Download paper

19
92006The Use of Fair Value in IFRS. (2006). Cairns, David . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22.

Full description at Econpapers || Download paper

19
102011Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67.

Full description at Econpapers || Download paper

18
112014Who 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

18
122009Fair 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

17
132006International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe. (2006). Hoogendoorn, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:23-26.

Full description at Econpapers || Download paper

17
142005Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge*. (2005). Tokar, Mary . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:47-68.

Full description at Econpapers || Download paper

17
152010On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226.

Full description at Econpapers || Download paper

16
162005Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Jones, Colwyn T. ; Luther, Robert . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193.

Full description at Econpapers || Download paper

16
172007What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. (2007). Klostermann, Margret . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:141-168.

Full description at Econpapers || Download paper

16
182006Implications of the IAS Regulation for Research into the International Differences in Accounting Systems. (2006). Sellhorn, Thorsten ; Gornik-Tomaszewski, Sylwia . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:187-217.

Full description at Econpapers || Download paper

15
192010The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. (2010). Haller, Axel ; Gee, Maria ; Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:97-122.

Full description at Econpapers || Download paper

14
202011International Accounting Standardisation: Is Politics Back?. (2011). Burlaud, Alain ; Colasse, Bernard. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47.

Full description at Econpapers || Download paper

14
212010The Communication Gap: Why Doesnt Accounting Research Make a Greater Contribution to Debates on Accounting Policy?. (2010). Singleton-Green, Brian . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:129-145.

Full description at Econpapers || Download paper

14
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.

Full description at Econpapers || Download paper

13
232014Lease Accounting: A Review of Recent Literature. (2014). Barone, Elisabetta ; Moya, Soledad ; Birt, Jacqueline. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54.

Full description at Econpapers || Download paper

13
242007Stewardship and the Objectives of Financial Statements: A Comment on IASBs Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Quali. (2007). Lennard, Andrew . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:1:p:51-66.

Full description at Econpapers || Download paper

13
252015The Emergence of the Incurred-Loss Model for Credit Losses in IAS 39. (2015). Camfferman, Kees. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:1-35.

Full description at Econpapers || Download paper

12
262014Is 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

12
272011Accounting Research and Accounting Policy: What Kind of Gap?. (2011). Rutherford, Brian. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:141-154.

Full description at Econpapers || Download paper

11
282013Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Lesage, Cdric ; Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199.

Full description at Econpapers || Download paper

11
292009Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany. (2009). Haller, Axel ; Eierle, Brigitte . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:195-230.

Full description at Econpapers || Download paper

10
302012Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Mora, Araceli ; Abela, Mario . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170.

Full description at Econpapers || Download paper

10
312018Introducing 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

10
322016Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:329-352.

Full description at Econpapers || Download paper

10
332015Segment Reporting: Is IFRS 8 Really Better?. (2015). Aleksanyan, Mark ; Danbolt, JO. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:37-60.

Full description at Econpapers || Download paper

10
342010On the Definitions of Income, Expenses and Profit in IFRS. (2010). Barker, Richard. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:147-158.

Full description at Econpapers || Download paper

10
352014The 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.

Full description at Econpapers || Download paper

9
362005The Changing Relationship between Tax and Financial Reporting in Spain. (2005). Oliveras, Ester ; Puig, Xavier . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207.

Full description at Econpapers || Download paper

9
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.

Full description at Econpapers || Download paper

9
382011Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania. (2011). faff, robert ; Hodgson, Allan ; Albu, Nadia. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:155-184.

Full description at Econpapers || Download paper

9
392012EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38.

Full description at Econpapers || Download paper

9
402008Accounting Conservatism under IFRS. (2008). Hellman, Niclas. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:71-100.

Full description at Econpapers || Download paper

9
412012The Legitimacy of the IASB. (2012). Walton, Peter ; Danjou, Philippe. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:1-15.

Full description at Econpapers || Download paper

9
422011Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?. (2011). Orens, Raf ; Van der Tas, Leo ; Lybaert, Nadine ; Jorissen, Ann. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:211-234.

Full description at Econpapers || Download paper

8
432012The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. (2012). Wagenhofer, Alfred ; Wysocki, Peter ; Trombetta, Marco . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:127-146.

Full description at Econpapers || Download paper

8
442012Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59.

Full description at Econpapers || Download paper

8
452013Evolving Connections Between Tax and Financial Reporting in Italy. (2013). Marenzi, Anna ; Gavana, Giovanna ; Guggiola, Gabriele . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:43-70.

Full description at Econpapers || Download paper

8
462006The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands. (2006). de Jong, Abe ; Verwijmeren, Patrick. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:169-185.

Full description at Econpapers || Download paper

8
472009Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups. (2009). Mechelli, Alessandro . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:231-270.

Full description at Econpapers || Download paper

8
482011Estimation of Tax Values Based on IFRS Information: An Analysis of German DAX30 and Austrian ATX Listed Companies. (2011). Schanz, Deborah ; Kager, Rebekka ; Niemann, Rainer. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:89-123.

Full description at Econpapers || Download paper

8
492010The Development and Status of Enforcement in the European Union. (2010). Berger, Axel. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:15-35.

Full description at Econpapers || Download paper

7
502019The 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.

Full description at Econpapers || Download paper

7
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12017Corporate 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

18
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

12
32018Introducing 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

9
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.

Full description at Econpapers || Download paper

9
52010Have 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
62019The 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.

Full description at Econpapers || Download paper

7
72015Segment Reporting: Is IFRS 8 Really Better?. (2015). Aleksanyan, Mark ; Danbolt, JO. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:37-60.

Full description at Econpapers || Download paper

6
82009The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194.

Full description at Econpapers || Download paper

6
92017The 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.

Full description at Econpapers || Download paper

5
102018Disclosure 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.

Full description at Econpapers || Download paper

5
112014The 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.

Full description at Econpapers || Download paper

5
122014Lease Accounting: A Review of Recent Literature. (2014). Barone, Elisabetta ; Moya, Soledad ; Birt, Jacqueline. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54.

Full description at Econpapers || Download paper

5
132008Accounting Conservatism under IFRS. (2008). Hellman, Niclas. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:71-100.

Full description at Econpapers || Download paper

4
142016Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:329-352.

Full description at Econpapers || Download paper

4
152017The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Belgium. (2017). Jorissen, Ann. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:1-2:p:29-39.

Full description at Econpapers || Download paper

4
162021From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study. (2021). Farneti, Federica ; Costa, Ericka ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:353-377.

Full description at Econpapers || Download paper

4
172013International 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.

Full description at Econpapers || Download paper

3
182006Assessing 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
192016Comparing 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.

Full description at Econpapers || Download paper

3
202017Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. (2017). Albu, Nadia ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:249-260.

Full description at Econpapers || Download paper

3
212013Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Lesage, Cdric ; Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199.

Full description at Econpapers || Download paper

3
222011Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67.

Full description at Econpapers || Download paper

3
232007An 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

3
242005Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge*. (2005). Tokar, Mary . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:47-68.

Full description at Econpapers || Download paper

3
252015The Emergence of the Incurred-Loss Model for Credit Losses in IAS 39. (2015). Camfferman, Kees. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:1-35.

Full description at Econpapers || Download paper

3
262017Voluntary 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.

Full description at Econpapers || Download paper

3
272013Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency. (2013). Black, Celeste M.. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:223-239.

Full description at Econpapers || Download paper

3
282009Fair 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

3
292019The 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.

Full description at Econpapers || Download paper

3
302017The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the UK. (2017). Collis, Jill ; Skerratt, Len ; Jarvis, Robin. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:1-2:p:235-247.

Full description at Econpapers || Download paper

2
312010On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226.

Full description at Econpapers || Download paper

2
322012EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38.

Full description at Econpapers || Download paper

2
332017The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Finland. (2017). Jarva, Henry ; Silvola, Hanna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:1-2:p:88-93.

Full description at Econpapers || Download paper

2
342017Impression Management in Letters to Shareholders: Evidence from Poland. (2017). Hadro, Dominika ; Pauka, Marek ; Klimczak, Karol Marek. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:305-330.

Full description at Econpapers || Download paper

2
352016Lobbying 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.

Full description at Econpapers || Download paper

2
362017The Term ‘Non-financial Information’ – A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting. (2017). Haller, Axel ; Gross, Tobias ; Link, Michael. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:407-429.

Full description at Econpapers || Download paper

2
372006The Use of Fair Value in IFRS. (2006). Cairns, David . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22.

Full description at Econpapers || Download paper

2
382012Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Mora, Araceli ; Abela, Mario . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170.

Full description at Econpapers || Download paper

2
392015The 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.

Full description at Econpapers || Download paper

2
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.

Full description at Econpapers || Download paper

2
412015Assurance of Sustainability Information: A Study of Media Pressure. (2015). Gillet-Monjarret, Claire . In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:87-105.

Full description at Econpapers || Download paper

2
422011Accounting Research and Accounting Policy: What Kind of Gap?. (2011). Rutherford, Brian. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:141-154.

Full description at Econpapers || Download paper

2
432017The Role and Current Status of IFRS in the Completion of National Rules – Evidence from Greece. (2017). Tsalavoutas, Ioannis. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:1-2:p:102-112.

Full description at Econpapers || Download paper

2
442007Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254.

Full description at Econpapers || Download paper

2
452005International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164.

Full description at Econpapers || Download paper

2
462013Evolving Connections Between Tax and Financial Reporting in Italy. (2013). Marenzi, Anna ; Gavana, Giovanna ; Guggiola, Gabriele . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:43-70.

Full description at Econpapers || Download paper

2
472016Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study. (2016). Gebhardt, Gunther. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:169-196.

Full description at Econpapers || Download paper

2
482009Environmental Disclosure and the Cost of Equity: The French Case. (2009). Djean, Frdrique ; Martinez, Isabelle. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80.

Full description at Econpapers || Download paper

2
492011International Accounting Standardisation: Is Politics Back?. (2011). Burlaud, Alain ; Colasse, Bernard. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47.

Full description at Econpapers || Download paper

2
502016Ownership Structure and Accounting Method Choice: A Study of European Real Estate Companies. (2016). Somoza-Lopez, Antonio ; Maki, Juha ; Sundgren, Stefan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:1-19.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor: 5
YearTitle
2021La disclosure nei piani anticorruzione degli enti locali in Italia. (2021). Caldarelli, Adele ; Zampella, Annamaria ; Ferri, Luca ; Manesrossi, Francesca. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2021-003008.

Full description at Econpapers || Download paper

2021Do 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

2021Improving Audit Reports: A Consensus between Auditors and Users. (2021). Ugarte, Jose Vicente ; Gomez-Bezares, Fernando ; Goicoechea, Estibaliz. In: IJFS. RePEc:gam:jijfss:v:9:y:2021:i:2:p:25-:d:546098.

Full description at Econpapers || Download paper

2021Carrot or stick? An empirical analysis of the different implementation strategies of the EU directive on nonfinancial information across Europe. (2021). Panfilo, Silvia ; Marcon, Carlo ; Fasan, Marco ; Mio, Chiara. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:28:y:2021:i:6:p:1591-1605.

Full description at Econpapers || Download paper

2021Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil. (2021). Martins, Adelaide ; Fontes, Alexandra ; Silva, Ana Paula. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:44:y:2021:i:c:s1061951821000410.

Full description at Econpapers || Download paper

Recent citations
Recent citations received in 2021

YearCiting document
2021Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies. (2021). Tarquinio, Lara ; Posadas, Stefania Carolina. In: Administrative Sciences. RePEc:gam:jadmsc:v:11:y:2021:i:3:p:89-:d:625805.

Full description at Econpapers || Download paper

Recent citations received in 2020

YearCiting document

Recent citations received in 2019

YearCiting document
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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper