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
47
Impact Factor (IF)
0.75
5 Years IF
0.98
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
1992 0 0.11 0.05 0 42 42 158 2 2 0 0 2 100 2 0.05 0.05
1993 0.05 0.13 0.03 0.05 49 91 134 3 5 42 2 42 2 3 100 1 0.02 0.06
1994 0.02 0.14 0.02 0.02 34 125 142 2 7 91 2 91 2 0 0 0.06
1995 0 0.22 0.02 0.02 50 175 262 3 10 83 125 3 1 33.3 0 0.1
1996 0.05 0.25 0.05 0.07 60 235 222 12 22 84 4 175 12 0 0 0.12
1997 0.05 0.24 0.17 0.09 29 264 233 44 66 110 5 235 21 25 56.8 2 0.07 0.11
1998 0.18 0.28 0.21 0.13 55 319 263 67 133 89 16 222 28 22 32.8 3 0.05 0.13
1999 0.18 0.3 0.3 0.14 42 361 318 107 240 84 15 228 33 54 50.5 8 0.19 0.15
2000 0.15 0.35 0.25 0.14 34 395 444 97 337 97 15 236 33 24 24.7 4 0.12 0.16
2001 0.14 0.38 0.19 0.14 36 431 341 83 420 76 11 220 30 41 49.4 1 0.03 0.17
2002 0.21 0.41 0.3 0.15 42 473 448 142 562 70 15 196 29 96 67.6 3 0.07 0.21
2003 0.13 0.44 0.14 0.12 37 510 352 69 631 78 10 209 26 6 8.7 1 0.03 0.22
2004 0.1 0.49 0.16 0.19 32 542 456 86 717 79 8 191 37 8 9.3 4 0.13 0.22
2005 0.2 0.5 0.23 0.31 37 579 943 129 849 69 14 181 56 8 6.2 1 0.03 0.23
2006 0.51 0.5 0.37 0.46 29 608 316 226 1075 69 35 184 84 8 3.5 1 0.03 0.23
2007 0.58 0.46 0.38 0.45 28 636 723 243 1318 66 38 177 79 3 1.2 1 0.04 0.2
2008 0.51 0.49 0.46 0.59 25 661 604 303 1622 57 29 163 96 9 3 3 0.12 0.23
2009 0.75 0.47 0.47 0.67 41 702 426 332 1954 53 40 151 101 3 0.9 0 0.23
2010 0.58 0.48 0.68 0.75 37 739 432 501 2455 66 38 160 120 28 5.6 3 0.08 0.21
2011 0.46 0.52 0.66 0.78 33 772 160 513 2968 78 36 160 125 9 1.8 5 0.15 0.24
2012 0.36 0.51 0.59 0.7 34 806 305 475 3443 70 25 164 115 6 1.3 1 0.03 0.22
2013 0.43 0.56 0.68 0.68 18 824 187 560 4005 67 29 170 115 4 0.7 8 0.44 0.24
2014 0.56 0.55 0.67 0.6 27 851 234 569 4577 52 29 163 98 16 2.8 4 0.15 0.23
2015 0.53 0.55 0.72 0.63 29 880 256 626 5207 45 24 149 94 18 2.9 6 0.21 0.23
2016 0.66 0.53 0.67 0.65 31 911 203 609 5819 56 37 141 92 19 3.1 3 0.1 0.21
2017 0.78 0.55 0.68 0.86 33 944 128 637 6457 60 47 139 119 7 1.1 4 0.12 0.21
2018 0.61 0.57 0.83 0.95 32 976 136 807 7266 64 39 138 131 6 0.7 4 0.13 0.24
2019 0.4 0.6 0.64 0.78 38 1014 100 652 7918 65 26 152 118 0 2 0.05 0.24
2020 0.76 0.73 0.73 0.95 39 1053 55 771 8689 70 53 163 155 0 10 0.26 0.34
2021 0.75 1.02 0.78 0.98 41 1094 36 854 9543 77 58 173 169 0 5 0.12 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
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

216
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.

Full description at Econpapers || Download paper

153
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.

Full description at Econpapers || Download paper

136
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.

Full description at Econpapers || Download paper

134
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.

Full description at Econpapers || Download paper

113
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.

Full description at Econpapers || Download paper

110
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.

Full description at Econpapers || Download paper

100
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.

Full description at Econpapers || Download paper

100
92005The 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

99
102000The new social audits: accountability, managerial capture or the agenda of social champions?. (2000). David L. Owen, Tracey A. Swift, Christopher Humphr, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:81-98.

Full description at Econpapers || Download paper

99
112002The 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.

Full description at Econpapers || Download paper

96
122004Predicting 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

83
132005Voluntary 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.

Full description at Econpapers || Download paper

81
142004Proprietary 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

81
152005The 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.

Full description at Econpapers || Download paper

78
162007The 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.

Full description at Econpapers || Download paper

75
172013Intended 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.

Full description at Econpapers || Download paper

75
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.

Full description at Econpapers || Download paper

74
192003ERP 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.

Full description at Econpapers || Download paper

70
201998The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

Full description at Econpapers || Download paper

69
212015The 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

69
222009Legitimation 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

67
232006Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525.

Full description at Econpapers || Download paper

66
242005The 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.

Full description at Econpapers || Download paper

64
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.

Full description at Econpapers || Download paper

63
262000A 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.

Full description at Econpapers || Download paper

61
271999Financial reporting on the Internet by leading UK companies. (1999). B. M. Craven, C. L. Marston, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:321-333.

Full description at Econpapers || Download paper

60
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.

Full description at Econpapers || Download paper

60
292002Accountability 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

59
302008Carbon 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.

Full description at Econpapers || Download paper

58
312016Are 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

58
322012IFRS 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.

Full description at Econpapers || Download paper

58
332003Enterprise 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.

Full description at Econpapers || Download paper

56
342007External 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.

Full description at Econpapers || Download paper

56
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.

Full description at Econpapers || Download paper

56
362015Incentives 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

55
372010The 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.

Full description at Econpapers || Download paper

55
382000Environmental 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.

Full description at Econpapers || Download paper

54
392005The 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.

Full description at Econpapers || Download paper

53
402000A 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.

Full description at Econpapers || Download paper

52
412005An 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.

Full description at Econpapers || Download paper

52
422008Constituting 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.

Full description at Econpapers || Download paper

52
432007The 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.

Full description at Econpapers || Download paper

51
442008Changing 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.

Full description at Econpapers || Download paper

51
452006The 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.

Full description at Econpapers || Download paper

48
462014Accounting 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.

Full description at Econpapers || Download paper

47
472014Real 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.

Full description at Econpapers || Download paper

47
481999The 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.

Full description at Econpapers || Download paper

43
491992Accounting 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.

Full description at Econpapers || Download paper

43
502002Accounting 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.

Full description at Econpapers || Download paper

43
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

56
22015The 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

44
32005The 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

41
42016Are 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

40
52008Corporate 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

39
62007The 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
72017Internal 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.

Full description at Econpapers || Download paper

26
82014Real 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.

Full description at Econpapers || Download paper

25
92010How 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
102007IFRS 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

24
112018Integrated 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.

Full description at Econpapers || Download paper

22
122014Accounting 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.

Full description at Econpapers || Download paper

21
132009Legitimation 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

20
142017Corporate 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.

Full description at Econpapers || Download paper

19
152007The 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.

Full description at Econpapers || Download paper

19
162015Incentives 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

19
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

17
182004Predicting 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

17
192007Exploring 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.

Full description at Econpapers || Download paper

17
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

17
212013Intended 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.

Full description at Econpapers || Download paper

17
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.

Full description at Econpapers || Download paper

16
232018State 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.

Full description at Econpapers || Download paper

16
242012Performance 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.

Full description at Econpapers || Download paper

16
252008Earnings 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.

Full description at Econpapers || Download paper

16
262009Accounting 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

16
272008Carbon 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.

Full description at Econpapers || Download paper

15
282017Corporate 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.

Full description at Econpapers || Download paper

15
292008The 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.

Full description at Econpapers || Download paper

15
301998The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

Full description at Econpapers || Download paper

14
312003ERP 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.

Full description at Econpapers || Download paper

14
322004Proprietary 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

14
332008Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality. (2008). Pomeroy, Bradley ; Thornton, Daniel . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:2:p:305-330.

Full description at Econpapers || Download paper

13
342010Does 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.

Full description at Econpapers || Download paper

13
352012The 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.

Full description at Econpapers || Download paper

13
362019Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements. (2019). Romi, Andrea M ; Patten, Dennis M ; Michelon, Giovanna. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:2:p:395-422.

Full description at Econpapers || Download paper

13
372010The 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.

Full description at Econpapers || Download paper

13
382008The Value Relevance of Greenhouse Gas Emissions Allowances: An Exploratory Study in the Related United States SO2 Market. (2008). Johnston, Derek ; Sefcik, Stephan ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:747-764.

Full description at Econpapers || Download paper

12
392009How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects. (2009). Naranjo-Gil, David ; Maas, Victor ; Hartmann, Frank. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:4:p:667-695.

Full description at Econpapers || Download paper

12
402007External 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.

Full description at Econpapers || Download paper

12
412016Do (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.

Full description at Econpapers || Download paper

12
421995The 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.

Full description at Econpapers || Download paper

12
432010The 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.

Full description at Econpapers || Download paper

11
442015Boards Response to Shareholders Dissatisfaction: The Case of Shareholders Say on Pay in the UK. (2015). Alissa, Walid . In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:4:p:727-752.

Full description at Econpapers || Download paper

11
452018Returnee Talent and Corporate Investment: Evidence from China. (2018). Dai, Yunhao ; Liu, Shasha ; Kong, Dongmin. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:2:p:313-337.

Full description at Econpapers || Download paper

11
462009On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform. (2009). Paulsson, Gert ; Mussari, Riccardo ; Lapsley, Irvine. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:4:p:719-723.

Full description at Econpapers || Download paper

11
472019Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting. (2019). Sakhel, Alice ; Schiemann, Frank . In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:4:p:791-818.

Full description at Econpapers || Download paper

11
482003Intangibles 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.

Full description at Econpapers || Download paper

11
492005Earnings 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.

Full description at Econpapers || Download paper

11
502014Financial 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.

Full description at Econpapers || Download paper

11
Citing documents used to compute impact factor: 58
YearTitle
2021Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. (2021). Velte, Patrick ; Thesing, Johannes. In: Journal of Business Economics. RePEc:spr:jbecon:v:91:y:2021:i:7:d:10.1007_s11573-020-01025-6.

Full description at Econpapers || Download paper

2021Local political corruption and Firms non-GAAP reporting. (2021). Xinyu, Yang ; Yi, Louise ; Jiang, Xuejun ; Chen, Xia. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001930.

Full description at Econpapers || Download paper

2021Organizational capital, corporate tax avoidance, and firm value. (2021). Qiu, Buhui ; Lobo, Gerald J ; Hasan, Mostafa Monzur. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001723.

Full description at Econpapers || Download paper

2021Knowledge Management for Sustainable Development in the Era of Continuously Accelerating Technological Revolutions: A Framework and Models. (2021). Russ, Meir. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:6:p:3353-:d:519627.

Full description at Econpapers || Download paper

2021Corporate uptake of the Sustainable Development Goals: Mere greenwashing or an advent of institutional change?. (2021). Lashitew, Addisu A. In: Journal of International Business Policy. RePEc:pal:joibpo:v:4:y:2021:i:1:d:10.1057_s42214-020-00092-4.

Full description at Econpapers || Download paper

2021An international study of carbon information asymmetry and independent carbon assurance. (2021). Pan, Lipeng ; Tang, Qingliang ; Fan, Hanlu. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:1:s0890838920300913.

Full description at Econpapers || Download paper

2021Green credit policy and corporate access to bank loans in China: The role of environmental disclosure and green innovation. (2021). Tripe, David ; Zhang, Yuming ; Xing, Chao. In: International Review of Financial Analysis. RePEc:eee:finana:v:77:y:2021:i:c:s105752192100171x.

Full description at Econpapers || Download paper

2021The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries. (2021). Shao, Xiaorui ; Xu, Jianfeng ; Luo, LE ; Jiang, Yan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:3:s1815566921000370.

Full description at Econpapers || Download paper

2021The Relationship between the Company’s 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

2021Mediation effect of students’ perception of accounting on the relationship between game-based learning and learning approaches. (2021). Cilloni, Andrea ; Sugahara, Satoshi. In: Journal of Accounting Education. RePEc:eee:joaced:v:56:y:2021:i:c:s0748575121000178.

Full description at Econpapers || Download paper

2021Shareholder litigation rights and stock price crash risk. (2021). Zurbruegg, Ralf ; Obaydin, Ivan ; Elnahas, Ahmed ; Adhikari, Binay Kumar ; Hossain, Md Noman. In: Journal of Corporate Finance. RePEc:eee:corfin:v:66:y:2021:i:c:s0929119920302704.

Full description at Econpapers || Download paper

2021Adoption of management control systems and performance in public sector organizations. (2021). Rodrigues, Ricardo ; Samagaio, Antonio ; Felicio, Teresa. In: Journal of Business Research. RePEc:eee:jbrese:v:124:y:2021:i:c:p:593-602.

Full description at Econpapers || Download paper

2021The effect of enabling versus coercive performance measurement systems on procedural fairness and red tape. (2021). Kaufmann, Wesley ; Leliveld, Marijke C. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:2:d:10.1007_s00187-021-00316-5.

Full description at Econpapers || Download paper

2021The perceived managerial discretion: A methodological perspective. (2021). Trucco, Sara ; Demartini, Chiara ; Beretta, Valentina. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2021-001-s1007.

Full description at Econpapers || Download paper

2021The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange. (2021). Tampakoudis, Ioannis ; Mitskinis, Dimitrios ; Nerantzidis, Michail ; Drogalas, George. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:18:y:2021:i:1:d:10.1057_s41310-020-00088-9.

Full description at Econpapers || Download paper

2021Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity. (2021). Yekini, Sina ; Alhababsah, Salem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951821000021.

Full description at Econpapers || Download paper

2021Do Overlapped Audit Committee Directors Affect Tax Avoidance?. (2021). Hussainey, Khaled ; al Lawati, Hidaya. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:10:p:487-:d:656211.

Full description at Econpapers || Download paper

2021Audit Committees and COVID-19-Related Disclosure Tone: Evidence from Oman. (2021). Hussainey, Khaled ; Pria, Shanmuga ; Alshabibi, Badar. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:12:p:609-:d:703208.

Full description at Econpapers || Download paper

2021Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?. (2021). Sagitova, Roza ; Hussainey, Khaled ; Lawati, Hidaya. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:57:y:2021:i:2:d:10.1007_s11156-020-00955-0.

Full description at Econpapers || Download paper

2021An Experimental Study on Information Acquisition and Disclosure in a Cournot Duopoly Market. (2021). Miwa, Kazunori. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:1301r.

Full description at Econpapers || Download paper

2021Annual report readability and the cost of equity capital. (2021). Saadi, Samir ; Boubaker, Sabri ; Ding, Xiaoya ; Rjiba, Hatem. In: Journal of Corporate Finance. RePEc:eee:corfin:v:67:y:2021:i:c:s0929119921000237.

Full description at Econpapers || Download paper

2021Do commonalities facilitate private information channels? Evidence from common gender and insider trading. (2021). Garcia Osma, Beatriz ; Scarlat, Elvira ; Clacher, Iain ; Shields, Karin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s092911992100184x.

Full description at Econpapers || Download paper

2021Integrated Reporting as an Academic Research Concept in the Area of Business. (2021). Moraga-Flores, Hugo ; Gallegos, Juan Alejandro ; Navarrete-Oyarce, Jose ; Gallizo, Jose Luis. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:14:p:7741-:d:592422.

Full description at Econpapers || Download paper

2021Exploring the Moderating Role of Social and Ethical Practices in the Relationship between Environmental Disclosure and Financial Performance: Evidence from ESG Companies. (2021). Siggia, Dario ; Rossi, Matteo ; Chouaibi, Salim. In: Sustainability. RePEc:gam:jsusta:v:14:y:2021:i:1:p:209-:d:711368.

Full description at Econpapers || Download paper

2021The Disciplinary Effect of Social Media: Evidence from Firms Responses to Glassdoor Reviews. (2021). Zhu, Chenqi ; Dube, Svenja. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1783-1825.

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

2021Does religiosity matter for corporate labor investment decisions?. (2021). Yawson, Alfred ; Sualihu, Mohammed Aminu ; Khedmati, Mehdi. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000229.

Full description at Econpapers || Download paper

2021Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement. (2021). Paugam, Luc ; Lobo, Gerald J ; Filip, Andrei. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:36-69.

Full description at Econpapers || Download paper

2021Financial constraints and future tax outcome volatility. (2021). Shu, Sydney Qing ; Omer, Thomas C ; Akamah, Herita T. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:637-665.

Full description at Econpapers || Download paper

2021Partner Gender Differences in Prestige of Clients Served at the Largest U.S. Audit Firms. (2021). Rakestraw, Joseph R ; Higgs, Julia L ; Harris, Kathleen M ; Almer, Elizabeth D. In: Journal of Business Ethics. RePEc:kap:jbuset:v:173:y:2021:i:2:d:10.1007_s10551-020-04532-2.

Full description at Econpapers || Download paper

2021The 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

2021Gender, ethnicity and stock liquidity: evidence from South Africa. (2021). Muniandy, Balachandran ; Nguyen, Ha Thanh . In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:s1:p:2337-2377.

Full description at Econpapers || Download paper

2021The effect of co-opted directors on firm risk during a stressful time: Evidence from the financial crisis. (2021). Jiraporn, Pornsit ; Chaivisuttangkun, Sirithida. In: Finance Research Letters. RePEc:eee:finlet:v:39:y:2021:i:c:s1544612319311328.

Full description at Econpapers || Download paper

2021Fiduciary duty or loyalty? Evidence from co-opted boards and corporate misconduct. (2021). Liu, Jia ; Baghdadi, Ghasan A ; Atawnah, Nader ; Zaman, Rashid. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001887.

Full description at Econpapers || Download paper

2021The bright side of co?opted boards: Evidence from firm innovation. (2021). Yin, Xiangkang ; Vu, LE ; Nguyen, Lily. In: The Financial Review. RePEc:bla:finrev:v:56:y:2021:i:1:p:29-53.

Full description at Econpapers || Download paper

2021Do co-opted boards increase insider profitability?. (2021). Iqbal, Jamshed ; Ali, Searat ; Malik, Ihtisham ; Rahman, Dewan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:3:s1815566921000230.

Full description at Econpapers || Download paper

2021Eyes on the prize: CEO and director retirement preferences and acquisitions. (2021). Clout, Victoria ; Yang, Jin Sug ; Loyeung, Anna ; Ghannam, Samir. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:s1:p:1345-1361.

Full description at Econpapers || Download paper

2021Audit Committee Financial Expertise, Litigation Risk, and Auditor?Provided Tax Services†. (2021). Paquette, Suzanne M ; Bedard, Jean. In: Accounting Perspectives. RePEc:wly:accper:v:20:y:2021:i:1:p:7-48.

Full description at Econpapers || Download paper

2021Independent directors’ legal expertise, bank risk-taking and performance. (2021). Sun, Jerry ; Liu, Guoping. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:1:s1815566920300540.

Full description at Econpapers || Download paper

2021The effectiveness of chief financial officer board membership in improving corporate investment efficiency. (2021). Karim, Khondkar ; Gan, Huiqi ; Liu, Yin. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:57:y:2021:i:2:d:10.1007_s11156-020-00953-2.

Full description at Econpapers || Download paper

2021Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia. (2021). Salim, Basariah ; Fitri, Hadiati ; Wan-Hussin, Wan Nordin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:44:y:2021:i:c:s1061951821000380.

Full description at Econpapers || Download paper

2021Female Audit Partners and Extended Audit Reporting: UK Evidence. (2021). Elamer, Ahmed ; Elmahgoub, Mohamed ; Abdelfattah, Tarek. In: Journal of Business Ethics. RePEc:kap:jbuset:v:174:y:2021:i:1:d:10.1007_s10551-020-04607-0.

Full description at Econpapers || Download paper

2021Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases. (2021). Unda, Luisa A ; Ranasinghe, Dinithi ; Mather, Paul. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:3:s1815566921000369.

Full description at Econpapers || Download paper

2021Test-bedding the new reporting standards for loan loss reserves. (2021). Shehata, Mohamed ; Mestelman, Stuart ; Kanagaretnam, Kiridaran ; Gomaa, Mohamed. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:187:y:2021:i:c:p:225-245.

Full description at Econpapers || Download paper

2021Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan. (2021). Chen, Chun-Chih ; Kuo, Po-Wen. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:4:p:1768-:d:494783.

Full description at Econpapers || Download paper

2021Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Christensen, Hans B ; Hail, Luzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5.

Full description at Econpapers || Download paper

2021Climate change mitigation: Carbon assurance and reporting integrity. (2021). Zaman, Mahbub ; Houqe, Muhammad Nurul ; Bui, Binh. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:8:p:3839-3853.

Full description at Econpapers || Download paper

2021Is assurance on risk management systems relevant for bankers’ decisions?. (2021). Gauch, Kevin ; Quick, Reiner. In: Advances in accounting. RePEc:eee:advacc:v:55:y:2021:i:c:s0882611021000523.

Full description at Econpapers || Download paper

2021Does revenue-expense matching play a differential role in analysts’ earnings and revenue forecasts?. (2021). Kim, Sangwan. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000597.

Full description at Econpapers || Download paper

2021Self-citation and citation of top journal publishers and their interpretation in the journal-discipline context. (2021). Zhou, Yangping. In: Scientometrics. RePEc:spr:scient:v:126:y:2021:i:7:d:10.1007_s11192-021-03995-y.

Full description at Econpapers || Download paper

2021Are FT50 journals really leading? A comment on Fassin. (2021). Moussa, Salim. In: Scientometrics. RePEc:spr:scient:v:126:y:2021:i:12:d:10.1007_s11192-021-04158-9.

Full description at Econpapers || Download paper

2021How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance. (2021). Morais, Ana Isabel ; Barreiro, Maria Albertina. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:19:p:10761-:d:644924.

Full description at Econpapers || Download paper

2021Does positive CSR increase willingness to invest in a company based on performance? The incremental role of combined assurance. (2021). Hoang, Hien ; Phang, Soonyeow. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5631-5654.

Full description at Econpapers || Download paper

2021Silence can be golden: On the value of allowing managers to keep silent when information is soft. (2021). Versano, Tsahi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410121000148.

Full description at Econpapers || Download paper

2021Multidimensionality of text based financial constraints and working capital management. (2021). Zhu, Pengcheng ; Dutta, Shantanu ; Banerjee, Pradip. In: International Review of Financial Analysis. RePEc:eee:finana:v:77:y:2021:i:c:s1057521921001964.

Full description at Econpapers || Download paper

2021Goodwill impairment and CEO overconfidence. (2021). Wang, Hongxia ; Ngo, Thanh ; Killins, Robert. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:29:y:2021:i:c:s2214635021000034.

Full description at Econpapers || Download paper

2021Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm. (2021). Meidell, Anita ; Kraus, Kalle ; Kaarboe, Katarina ; Carlssonwall, Martin. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:1:p:72-100.

Full description at Econpapers || Download paper

2021Stock markets and female participation in the labor force. (2021). Wiener, Zvi ; Mugerman, Yevgeny ; Abudy, Menachem. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:74:y:2021:i:c:s1042443121000160.

Full description at Econpapers || Download paper

Recent citations
Recent citations received in 2021

YearCiting document
2021Effect of the Application of IFRS 15: Evidence from Bulgaria. (2021). Stoykova, Ani. In: Economic Studies journal. RePEc:bas:econst:y:2021:i:3:p:174-188.

Full description at Econpapers || Download paper

2021Does real earnings smoothing reduce investors’ perceived risk?. (2021). Zhang, Eliza Xia ; Wang, Jeff J ; Kim, Jeongbon. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1560-1595.

Full description at Econpapers || Download paper

2021Do commonalities facilitate private information channels? Evidence from common gender and insider trading. (2021). Garcia Osma, Beatriz ; Scarlat, Elvira ; Clacher, Iain ; Shields, Karin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s092911992100184x.

Full description at Econpapers || Download paper

2021Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies. (2021). Wahlstrom, Ranik Raaen ; Kainth, Akarsh. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:3:p:123-:d:517046.

Full description at Econpapers || Download paper

2021The Influencing Mechanism of Internal Control Effectiveness on Technological Innovation: CSR as a Mediator. (2021). Chun, Dongphil ; Zhang, Zhenyang ; Wang, Xinyuan. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:23:p:13122-:d:688767.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2020Does Short-Termism Influence the Market Value of Companies? Evidence from EU Countries. (2020). Sajnog, Artur ; Pieloch-Babiarz, Aleksandra ; Janicka, Magorzata. In: JRFM. RePEc:gam:jjrfmx:v:13:y:2020:i:11:p:272-:d:440880.

Full description at Econpapers || Download paper

2020Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs. (2020). Grana, Fabrizio ; Strologo, Alberto Dello ; Izzo, Maria Federica. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:14:p:5545-:d:382384.

Full description at Econpapers || Download paper

2020Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka. (2020). Nuwan, A D ; Senaratne, Samanthi ; Cooray, Thilini ; Samudrage, Dileepa ; Herath, Roshan. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:19:p:8183-:d:423644.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

Recent citations received in 2019

YearCiting document
2019Subordinate perceptions of the superior and agency costs: Theory and evidence. (2019). Majerczyk, Michael ; Douthit, Jeremy. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:78:y:2019:i:c:s0361368219300443.

Full description at Econpapers || Download paper

2019Experimental Evidence on the Impact of Replacing the Incurred Credit Loss Model of Bank Loan Loss Provisions with the International or US Accounting Standards Boards’ Expected Credit Loss Models. (2019). Mestelman, Stuart ; Shehata, Mohamed ; Kanagaretnam, Kiridaran ; Gomaa, Mohamed. In: Department of Economics Working Papers. RePEc:mcm:deptwp:2019-10.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper