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Citation Profile [Updated: 2022-08-02 06:44:01]
5 Years H
44
Impact Factor
0.71
5 Years IF
0.95
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1990 0 0.1 0 0 0 0 0 0 0 0 0 0 0.05
1991 0 0.1 0 0 0 0 0 0 0 0 0 0 0.05
1992 0 0.11 0.05 0 42 42 152 2 2 0 0 2 100 2 0.05 0.05
1993 0.05 0.13 0.03 0.05 49 91 132 3 5 42 2 42 2 3 100 1 0.02 0.06
1994 0.02 0.14 0.02 0.02 34 125 140 2 7 91 2 91 2 0 0 0.06
1995 0 0.22 0.02 0.02 50 175 261 3 10 83 125 3 1 33.3 0 0.1
1996 0.05 0.25 0.05 0.07 60 235 218 12 22 84 4 175 12 0 0 0.12
1997 0.05 0.24 0.17 0.09 29 264 234 44 66 110 5 235 21 25 56.8 2 0.07 0.11
1998 0.19 0.28 0.21 0.13 55 319 260 68 134 89 17 222 29 23 33.8 3 0.05 0.13
1999 0.18 0.3 0.3 0.14 42 361 310 107 241 84 15 228 33 54 50.5 8 0.19 0.15
2000 0.14 0.35 0.24 0.14 34 395 432 96 337 97 14 236 32 24 25 4 0.12 0.17
2001 0.14 0.38 0.19 0.14 36 431 335 83 420 76 11 220 30 41 49.4 1 0.03 0.17
2002 0.21 0.4 0.3 0.15 42 473 434 142 562 70 15 196 29 96 67.6 3 0.07 0.21
2003 0.12 0.44 0.13 0.11 37 510 340 65 627 78 9 209 24 6 9.2 1 0.03 0.21
2004 0.1 0.48 0.16 0.19 32 542 435 85 712 79 8 191 36 8 9.4 4 0.13 0.22
2005 0.2 0.5 0.23 0.31 37 579 903 129 844 69 14 181 56 8 6.2 1 0.03 0.23
2006 0.48 0.5 0.36 0.44 29 608 311 219 1063 69 33 184 81 8 3.7 0 0.22
2007 0.55 0.45 0.38 0.44 28 636 697 240 1303 66 36 177 77 3 1.3 1 0.04 0.2
2008 0.51 0.49 0.46 0.6 25 661 572 301 1605 57 29 163 97 9 3 2 0.08 0.23
2009 0.75 0.47 0.47 0.67 41 702 407 333 1938 53 40 151 101 3 0.9 0 0.23
2010 0.59 0.48 0.68 0.76 37 739 408 502 2440 66 39 160 121 28 5.6 3 0.08 0.21
2011 0.46 0.51 0.66 0.77 33 772 167 506 2946 78 36 160 123 9 1.8 5 0.15 0.23
2012 0.34 0.5 0.58 0.7 34 806 292 469 3415 70 24 164 114 6 1.3 1 0.03 0.21
2013 0.45 0.55 0.67 0.67 18 824 181 553 3970 67 30 170 114 4 0.7 8 0.44 0.24
2014 0.54 0.55 0.67 0.59 27 851 212 565 4538 52 28 163 96 17 3 4 0.15 0.23
2015 0.51 0.54 0.71 0.63 29 880 234 623 5165 45 23 149 94 17 2.7 6 0.21 0.22
2016 0.66 0.53 0.68 0.66 31 911 183 619 5787 56 37 141 93 19 3.1 2 0.06 0.21
2017 0.78 0.54 0.68 0.85 33 944 109 639 6427 60 47 139 118 6 0.9 4 0.12 0.21
2018 0.61 0.58 0.8 0.91 32 976 120 780 7208 64 39 138 126 6 0.8 4 0.13 0.24
2019 0.37 0.6 0.61 0.73 38 1014 73 620 7828 65 24 152 111 0 1 0.03 0.24
2020 0.74 0.75 0.7 0.93 39 1053 43 739 8567 70 52 163 151 0 10 0.26 0.34
2021 0.71 1.06 0.75 0.95 41 1094 21 824 9391 77 55 173 164 0 4 0.1 0.4
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
CIF: Cumulative impact factor
IF5: Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39.

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211
22007IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702.

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154
31995The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280.

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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.

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124
52005Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180.

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111
62010How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423.

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106
71997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68.

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103
82000The 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.

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100
92007The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583.

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97
102002The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773.

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94
112005The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61.

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94
122005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Cuijpers, Rick ; Buijink, Willem . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524.

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81
132004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340.

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79
142004Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497.

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78
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.

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77
162013Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37.

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73
172007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826.

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70
182007The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33.

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70
191998The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

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68
202003ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233.

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67
212006Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525.

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67
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.

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66
232008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445.

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63
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.

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61
252000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. (2000). Depoers, Florence. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:2:p:245-263.

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60
262015The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Clarkson, Peter M ; Richardson, Gordon D ; Pinnuck, Matthew ; Li, Yue. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580.

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60
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.

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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.

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58
292003Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153.

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56
302002Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740.

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56
312008Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717.

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55
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.

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55
332016Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Cahan, Steven F ; van Staden, Chris J ; Naiker, Vic ; Jeter, Debra C ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611.

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55
342007The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196.

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54
352015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61.

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53
362000Environmental disclosures in the annual reports of large companies in Spain. (2000). MONEVA, JOSE ; Llena, Fernando. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:7-29.

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52
372007External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454.

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52
382010The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Falk, Haim ; Barniv, Ran ; Aharony, Joseph. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578.

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51
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.

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51
402007The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362.

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50
412000A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. (2000). Adams, Carol ; Carol A. Adams, Nongnooch Kuasirikun, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:53-79.

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50
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.

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49
432008Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96.

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48
442006The negative impact of R&D capitalization: A value relevance approach. (2006). Jeanjean, Thomas ; JENY, Anne. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61.

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48
452014Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Prencipe, Annalisa ; Bar-Yosef, Sasson. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385.

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43
462002Accounting and capital markets: a survey of the European evidence. (2002). Raffournier, Bernard ; Dumontier, Pascal. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:119-151.

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43
472006Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV). (2006). Stolowy, Hervé ; ding, yuan ; Wang, Huiwen ; Chavent, Marie ; Fu, Linghui . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:2:p:181-218.

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42
482005An institutional perspective of accountants new roles - the interplay of contradictions and praxis. (2005). Baldvinsdottir, Gudrun ; Burns, John. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:725-757.

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42
491999The role of dividends in valuation models used by analysts and fund managers. (1999). Barker, Richard G.. In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:195-218.

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40
502001Agency costs and audit quality: evidence from France. (2001). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:3:p:461-499.

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39
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.

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49
22016Are 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

38
32015The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Clarkson, Peter M ; Richardson, Gordon D ; Pinnuck, Matthew ; Li, Yue. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580.

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35
42005The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61.

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34
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.

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33
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

25
72010How 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

22
82007IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702.

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21
92014Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Achleitner, Ann-Kristin ; Gunther, Nina ; Siciliano, Gianfranco . In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461.

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21
102018Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. (2018). Reimsbach, Daniel ; Gurturk, Anil ; Hahn, Rudiger . In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:559-581.

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21
112017Internal Control and Stock Price Crash Risk: Evidence from China. (2017). Chen, Jun ; Zhang, Feida ; Dong, Wang ; Chan, Kam C. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:125-152.

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20
122009Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62.

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18
132015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61.

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18
142014Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Prencipe, Annalisa ; Bar-Yosef, Sasson. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385.

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17
152017Corporate Social Responsibility Disclosure and the Value of Cash Holdings. (2017). Shailer, Greg ; Xinyu, Yang ; Yi, Louise. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:4:p:729-753.

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17
162013Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37.

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

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16
182017Corporate Opacity and Cost of Debt for Family Firms. (2017). Ma, Liangbo ; Tian, Gary. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:27-59.

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15
192007The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196.

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15
202004Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497.

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14
212002Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740.

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14
222008The Use of Valuation Models by UK Investment Analysts. (2008). Clubb, Colin ; Imam, Shahed ; Barker, Richard. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:503-535.

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14
232007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826.

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13
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.

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13
251998The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

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13
262010The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World. (2010). Gaio, Cristina. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:4:p:693-738.

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13
272018State Ownership, Socio-political Factors, and Labor Cost Stickiness. (2018). Prabowo, Ronny ; van Veen-Dirks, Paula ; Hooghiemstra, Reggy. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:4:p:771-796.

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

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13
292009Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Davila, Antonio ; Foster, George ; Oyon, Daniel . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311.

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13
302008The 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.

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12
312008Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717.

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322012The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study. (2012). Paape, Leen ; Spekle, Roland F.. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:3:p:533-564.

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12
332003ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233.

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12
341995The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280.

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12
352014Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms. (2014). Imperatore, Claudia ; Gomez-Mejia, Luis ; GOMEZ -MEJIA, LUIS ; Cruz, Cristina. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:387-402.

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11
362004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340.

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372010Does Valuation Model Choice Affect Target Price Accuracy?. (2010). Demirakos, Efthimios ; Strong, Norman ; Walker, Martin. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:1:p:35-72.

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382012Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems. (2012). Henk J. ter Bogt, ; Scapens, Robert W. ; Henk J. ter Bogt, . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:3:p:451-497.

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10
392007External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454.

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10
402019Creating 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.

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10
412008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445.

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10
422005Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180.

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10
432016Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions. (2016). Hardies, Kris ; Branson, Joël ; Breesch, Diane . In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:1:p:7-34.

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10
442019Not Clawing the Hand that Feeds You: The Case of Co-opted Boards and Clawbacks. (2019). Ng, Jeffrey ; Lim, Chee Yeow ; Huang, Sterling. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:1:p:101-127.

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452016Media Coverage and the Stock Market Valuation of TARP Participating Banks. (2016). Ng, Jeffrey ; Wittenberg-Moerman, Regina ; Vasvari, Florin P. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:2:p:347-371.

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9
462019The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone. (2019). Park, Jongwon ; Lee, Jaywon. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:1:p:129-150.

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9
472018Returnee 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.

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9
482009How 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.

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492010The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Falk, Haim ; Barniv, Ran ; Aharony, Joseph. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578.

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9
502014Political Connections and Accounting Quality under High Expropriation Risk. (2014). Batta, George ; Heredia, Ricardo Sucre ; Weidenmier, Marc. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:4:p:485-517.

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9
Citing documents used to compute impact factor: 55
YearTitle
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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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

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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.

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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.

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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.

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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.

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2021The Relationship between the Company’s Value and the Tone of the Risk-Related Narratives: The Case of Portugal. (2021). de Oliveira, Michele Gendelsky ; Azevedo, Graa. In: Economies. RePEc:gam:jecomi:v:9:y:2021:i:2:p:70-:d:547875.

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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.

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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.

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

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

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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

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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.

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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.

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

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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

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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.

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Recent citations received in 2020

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

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

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

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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.

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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.

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

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

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

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

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

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Recent citations received in 2019

YearCiting document
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.

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Recent citations received in 2018

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

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

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

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

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