Citation analysis for Abacus / Accounting Foundation, University of Sydney

Citation Profile [Updated: 2024-03-05 07:42:34]

5 Years H Index

Impact Factor (IF)

0.5

5 Years IF

0.58

Data available in this report

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

Main indicators

Raw Data

	IF	AIF	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1998	0	0.28	0	0	13	13	50		0	0		0			0		0	0.13
2001	0	0.38	0.06	0.08	20	33	93	1	11	0		13	1		0		0	0.17
2002	0.15	0.41	0.2	0.18	21	54	390	11	22	20	3	33	6		0	1	0.05	0.21
2003	0.1	0.44	0.29	0.15	24	78	178	23	45	41	4	54	8	16	69.6	14	0.58	0.22
2004	0.22	0.49	0.19	0.18	22	100	150	19	64	45	10	65	12	8	42.1		0	0.22
2005	0.28	0.51	0.31	0.29	21	121	165	37	101	46	13	87	25	8	21.6		0	0.23
2006	0.21	0.5	0.32	0.27	28	149	271	48	149	43	9	108	29		0	1	0.04	0.22
2007	0.22	0.46	0.26	0.33	31	180	426	47	196	49	11	116	38	7	14.9	4	0.13	0.2
2008	0.22	0.49	0.41	0.33	26	206	202	85	281	59	13	126	42	15	17.6	5	0.19	0.23
2009	0.37	0.48	0.44	0.36	26	232	259	103	384	57	21	128	46	27	26.2	9	0.35	0.24
2010	0.38	0.48	0.48	0.42	26	258	127	125	509	52	20	132	55	28	22.4	3	0.12	0.21
2011	0.35	0.52	0.47	0.42	22	280	284	130	641	52	18	137	57	1	0.8	1	0.05	0.24
2012	0.42	0.52	0.46	0.48	20	300	62	137	778	48	20	131	63		0	1	0.05	0.22
2013	0.57	0.56	0.61	0.53	31	331	232	202	980	42	24	120	63	20	9.9	13	0.42	0.24
2014	0.31	0.55	0.64	0.5	21	352	147	226	1206	51	16	125	62	30	13.3	1	0.05	0.23
2015	0.48	0.55	0.81	0.61	22	374	142	301	1508	52	25	120	73	25	8.3	4	0.18	0.23
2016	0.33	0.53	0.58	0.57	30	404	161	235	1744	43	14	116	66	16	6.8	13	0.43	0.21
2017	0.37	0.55	0.62	0.49	21	425	136	264	2008	52	19	124	61	46	17.4	3	0.14	0.21
2018	0.53	0.56	0.83	0.7	22	447	139	371	2379	51	27	125	87	34	9.2	9	0.41	0.24
2019	0.74	0.58	0.71	0.68	27	474	57	337	2716	43	32	116	79	9	2.7		0	0.23
2020	0.67	0.7	0.69	0.75	23	497	35	342	3058	49	33	122	91	21	6.1	2	0.09	0.33
2021	0.54	0.84	0.86	1.01	24	521	23	449	3507	50	27	123	124	59	13.1	2	0.08	0.31
2022	0.43	0.93	0.66	0.73	24	545	17	357	3864	47	20	117	85	14	3.9	6	0.25	0.28
2023	0.5	1.04	0.49	0.58	32	577	1	280	4144	48	24	120	70	11	3.9	2	0.06	0.28

IF:	Two years Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for all series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Five years Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CIT:	Number of citations to papers published in year y
NCI:	Number of citations in year y
CCU:	Cumulative number of citations to papers published until year y
D2Y:	Number of articles published in y-1 plus y-2
C2Y:	Cites in y to articles published in y-1 plus y-2
D5Y:	Number of articles published in y-1 until y-5
C5Y:	Cites in y to articles published in y-1 until y-5
SC:	selft citations in y to articles published in y-1 plus y-2
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

50 most cited documents in this series

#	Year	Title	Cited
1	2002	Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Haniffa, R. M. ; Cooke, T. E.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349. Full description at Econpapers \|\| Download paper	266
2	2007	Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward I. ; Sabato, Gabriele. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357. Full description at Econpapers \|\| Download paper	176
3	2011	Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Chapple, Larelle ; Clarkson, Peter M. ; OVERELL, MICHAEL B.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60. Full description at Econpapers \|\| Download paper	147
4	2013	The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Gold, Daniel L. ; Clarkson, Peter M. ; Chapple, Larelle. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33. Full description at Econpapers \|\| Download paper	93
5	2006	International financial reporting standards and experts perceptions of disclosure quality. (2006). Gebhardt, Gunther ; Daske, Holger. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:461-498. Full description at Econpapers \|\| Download paper	78
6	2017	Does Integrated Reporting Matter to the Capital Market?. (2017). Zhou, Shan ; Green, Wendy ; Simnett, Roger. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:1:p:94-132. Full description at Econpapers \|\| Download paper	75
7	2008	Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. (2008). Whittington, Geoffrey. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168. Full description at Econpapers \|\| Download paper	71
8	2003	Earnings and Impression Management in Financial Reports: The Case of CEO Changes. (2003). Ramsay, Alan ; Mather, Paul ; Godfrey, Jayne . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123. Full description at Econpapers \|\| Download paper	62
9	2009	New Public Management: The Cruellest Invention of the Human Spirit?-super-1. (2009). Lapsley, Irvine. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21. Full description at Econpapers \|\| Download paper	60
10	2006	Social reporting by islamic banks. (2006). Maali, Bassam ; Casson, Peter ; Napier, Christopher. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289. Full description at Econpapers \|\| Download paper	53
11	2015	Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution. (2015). Gippel, Jennifer ; Zhu, Yushu ; Smith, Tom. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:2:p:143-168. Full description at Econpapers \|\| Download paper	48
12	2007	The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216. Full description at Econpapers \|\| Download paper	46
13	2009	Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers \|\| Download paper	42
14	2008	To Fair Value or Not to Fair Value: A Broader Perspective. (2008). Ronen, Joshua. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:181-208. Full description at Econpapers \|\| Download paper	42
15	2006	Principles- versus rules-based accounting standards: the FASBs standard setting strategy. (2006). Wagenhofer, Alfred ; Bromwich, Michael ; Benston, George J.. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:165-188. Full description at Econpapers \|\| Download paper	39
16	2011	IFRS Practices and the Persistence of Accounting System Classification. (2011). Nobes, Christopher. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:267-283. Full description at Econpapers \|\| Download paper	38
17	2007	Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership. (2007). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:271-296. Full description at Econpapers \|\| Download paper	37
18	2009	Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy. (2009). Hartmann, Frank ; Perego, Paolo . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:397-428. Full description at Econpapers \|\| Download paper	35
19	2004	Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness. (2004). Georgiou, George . In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:219-237. Full description at Econpapers \|\| Download paper	35
20	2014	Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance. (2014). Herbohn, Kathleen ; Huay Yien Monica Loo, ; Walker, Julie. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:4:p:422-459. Full description at Econpapers \|\| Download paper	35
21	2005	Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change. (2005). Potter, Bradley N.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:265-289. Full description at Econpapers \|\| Download paper	35
22	2003	Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232. Full description at Econpapers \|\| Download paper	34
23	2009	Accounting for Intangible Assets: There is Also an Income Statement. (2009). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371. Full description at Econpapers \|\| Download paper	33
24	2007	The influence of culture on accountants application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48. Full description at Econpapers \|\| Download paper	33
25	2016	Social Trust and Bank Loan Financing: Evidence from China. (2016). Chen, Deqiu ; Wang, Cong ; Liu, Xuejiao. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:374-403. Full description at Econpapers \|\| Download paper	30
26	2005	Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240. Full description at Econpapers \|\| Download paper	28
27	2008	Influence of Culture on Earnings Management: A Note. (2008). Doupnik, Timothy S.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340. Full description at Econpapers \|\| Download paper	28
28	2016	Pay Gap and Performance in China. (2016). Banker, Rajiv D ; Mehta, Mihir N ; Bu, Danlu . In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:501-531. Full description at Econpapers \|\| Download paper	27
29	2013	The Capital Asset Pricing Model ( CAPM ): The History of a Failed Revolutionary Idea in Finance?. (2013). Dempsey, Mike. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:7-23. Full description at Econpapers \|\| Download paper	27
30	2004	Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information. (2004). Grundfest, Joseph A. ; Griffin, Paul A. ; Perino, Michael A.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:21-48. Full description at Econpapers \|\| Download paper	26
31	2010	The Value Relevance of Management Forecasts and Their Impact on Analysts Forecasts: Empirical Evidence From Japan. (2010). Ota, Koji . In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:1:p:28-59. Full description at Econpapers \|\| Download paper	25
32	2003	Replacement Cost Asset Valuation and Regulation of Energy Infrastructure Tariffs. (2003). Johnstone, D. J.. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:1-41. Full description at Econpapers \|\| Download paper	23
33	2007	Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model. (2007). Hensher, David ; Jones, Stewart. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:241-264. Full description at Econpapers \|\| Download paper	23
34	2018	Discretionary Accruals: Earnings Management ... or Not?. (2018). Jackson, Andrew B. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:136-153. Full description at Econpapers \|\| Download paper	23
35	2006	Rules, principles and judgments in accounting standards. (2006). Bennett, Bruce ; Bradbury, Michael ; Prangnell, Helen. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:189-204. Full description at Econpapers \|\| Download paper	22
36	2005	Professional Accounting Standards and the Public Sector-a Mismatch. (2005). Barton, Allan . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:2:p:138-158. Full description at Econpapers \|\| Download paper	21
37	2005	The effect of legislation on corporate disclosure practices. (2005). Yeoh, Joanna ; Owusu-Ansah, Stephen. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:1:p:92-109. Full description at Econpapers \|\| Download paper	21
38	2007	Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice. (2007). McLeay, Stuart ; Jaafar, Aziz. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:156-189. Full description at Econpapers \|\| Download paper	21
39	2010	How Do Firms Implement Impairment Tests of Goodwill?. (2010). Petersen, Christian ; Plenborg, Thomas. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:419-446. Full description at Econpapers \|\| Download paper	21
40	2018	Does Ownership Identity Matter? A MetaÃ¢â¬Âanalysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership. (2018). Wang, Kun Tracy ; Shailer, Greg. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:1:p:1-35. Full description at Econpapers \|\| Download paper	20
41	2006	A true and fair view of the principles/rules debate. (2006). Alexander, David ; Jermakowicz, Eva. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:132-164. Full description at Econpapers \|\| Download paper	20
42	2005	The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures. (2005). Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:241-264. Full description at Econpapers \|\| Download paper	19
43	2018	Twenty Years of Accounting and Finance Research on the Chinese Capital Market. (2018). Han, Jianlei ; Shi, Jing ; Pan, Zheyao ; He, Jing. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:576-599. Full description at Econpapers \|\| Download paper	19
44	2004	Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China. (2004). Xiao, Jason Zezhong ; Weetman, Pauline ; Sun, Manli. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:193-218. Full description at Econpapers \|\| Download paper	19
45	2002	Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue and Format Choices. (2002). Stevens, Kevin T. ; Shelton, Sandra Waller ; Hill, Nancy Thorley. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:78-90. Full description at Econpapers \|\| Download paper	18
46	2013	Carbon Accounting: Challenges for Research in Management Control and Performance Measurement. (2013). Young, Anna ; Perego, Paolo ; Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:4:p:539-563. Full description at Econpapers \|\| Download paper	18
47	2008	Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom. (2008). Papakonstantinou, Evangelos ; Geiger, Marshall A. ; Basioudis, Ilias G.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:284-309. Full description at Econpapers \|\| Download paper	18
48	2007	On the IASB comprehensive income project: an analysis of the case for dual income display. (2007). de Beelde, Ignace ; van Cauwenberge, Philippe . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:1-26. Full description at Econpapers \|\| Download paper	17
49	2019	The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China. (2019). Rajapakse, Theja ; Fonseka, Mohan ; Tian, Gaoliang. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:2:p:362-410. Full description at Econpapers \|\| Download paper	17
50	2016	Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. (2016). Monahan, Steven J ; Easton, Peter D. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:35-58. Full description at Econpapers \|\| Download paper	17

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2013	The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Gold, Daniel L. ; Clarkson, Peter M. ; Chapple, Larelle. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33. Full description at Econpapers \|\| Download paper	34
2	2011	Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Chapple, Larelle ; Clarkson, Peter M. ; OVERELL, MICHAEL B.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60. Full description at Econpapers \|\| Download paper	29
3	2007	Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward I. ; Sabato, Gabriele. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357. Full description at Econpapers \|\| Download paper	28
4	2002	Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Haniffa, R. M. ; Cooke, T. E.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349. Full description at Econpapers \|\| Download paper	23
5	2017	Does Integrated Reporting Matter to the Capital Market?. (2017). Zhou, Shan ; Green, Wendy ; Simnett, Roger. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:1:p:94-132. Full description at Econpapers \|\| Download paper	16
6	2016	Social Trust and Bank Loan Financing: Evidence from China. (2016). Chen, Deqiu ; Wang, Cong ; Liu, Xuejiao. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:374-403. Full description at Econpapers \|\| Download paper	14
7	2009	Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers \|\| Download paper	13
8	2016	Pay Gap and Performance in China. (2016). Banker, Rajiv D ; Mehta, Mihir N ; Bu, Danlu . In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:501-531. Full description at Econpapers \|\| Download paper	12
9	2015	Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution. (2015). Gippel, Jennifer ; Zhu, Yushu ; Smith, Tom. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:2:p:143-168. Full description at Econpapers \|\| Download paper	11
10	2018	Discretionary Accruals: Earnings Management ... or Not?. (2018). Jackson, Andrew B. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:136-153. Full description at Econpapers \|\| Download paper	9
11	2006	Social reporting by islamic banks. (2006). Maali, Bassam ; Casson, Peter ; Napier, Christopher. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289. Full description at Econpapers \|\| Download paper	9
12	2009	New Public Management: The Cruellest Invention of the Human Spirit?-super-1. (2009). Lapsley, Irvine. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21. Full description at Econpapers \|\| Download paper	8
13	2019	The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China. (2019). Rajapakse, Theja ; Fonseka, Mohan ; Tian, Gaoliang. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:2:p:362-410. Full description at Econpapers \|\| Download paper	8
14	2007	Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership. (2007). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:271-296. Full description at Econpapers \|\| Download paper	8
15	2013	Carbon Accounting: Challenges for Research in Management Control and Performance Measurement. (2013). Young, Anna ; Perego, Paolo ; Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:4:p:539-563. Full description at Econpapers \|\| Download paper	7
16	2021	Asset Redeployability and Corporate Tax Avoidance. (2021). Alam, Nurul ; Habib, Ahsan ; Hasan, Mostafa Monzur. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:2:p:183-219. Full description at Econpapers \|\| Download paper	7
17	2009	Accounting for Intangible Assets: There is Also an Income Statement. (2009). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371. Full description at Econpapers \|\| Download paper	7
18	2007	The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216. Full description at Econpapers \|\| Download paper	7
19	2014	Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance. (2014). Herbohn, Kathleen ; Huay Yien Monica Loo, ; Walker, Julie. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:4:p:422-459. Full description at Econpapers \|\| Download paper	7
20	2018	Tax Avoidance, Managerial Ability, and Investment Efficiency. (2018). Khurana, Inder K ; Raman, K K ; Moser, William J. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:547-575. Full description at Econpapers \|\| Download paper	7
21	2022	Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity. (2022). Wagner, Niklas ; Kinateder, Harald ; Batten, Jonathan A. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:3:p:567-588. Full description at Econpapers \|\| Download paper	6
22	2003	Earnings and Impression Management in Financial Reports: The Case of CEO Changes. (2003). Ramsay, Alan ; Mather, Paul ; Godfrey, Jayne . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123. Full description at Econpapers \|\| Download paper	6
23	2018	The Future of Financial Reporting: Insights from Research. (2018). Barth, Mary E. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:1:p:66-78. Full description at Econpapers \|\| Download paper	6
24	2009	Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy. (2009). Hartmann, Frank ; Perego, Paolo . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:397-428. Full description at Econpapers \|\| Download paper	5
25	2015	Accounting Research and Common Sense. (2015). Ohlson, James A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:525-535. Full description at Econpapers \|\| Download paper	5
26	2008	Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. (2008). Whittington, Geoffrey. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168. Full description at Econpapers \|\| Download paper	5
27	2020	The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions. (2020). Saha, Amitav ; Bose, Sudipta ; Abeysekera, Indra. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:4:p:455-494. Full description at Econpapers \|\| Download paper	5
28	2018	InferenceÃÂ¢Ã¢âÂ¬ inÃÂ¢Ã¢âÂ¬ residuals as an Estimation Method for Earnings Management. (2018). Vasnev, Andrey ; Ma, LE ; Christodoulou, Demetris. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:154-180. Full description at Econpapers \|\| Download paper	5
29	2019	Is Financial Reporting Still Useful? Australian Evidence. (2019). PINNUCK, MATTHEW ; Hanlon, Dean ; Gyles, Nikole ; Davern, Michael . In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:1:p:237-272. Full description at Econpapers \|\| Download paper	5
30	2014	The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice. (2014). Stadler, Christian ; Nobes, Christopher W.. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:4:p:386-421. Full description at Econpapers \|\| Download paper	4
31	2016	Significance Testing: We Can Do Better. (2016). . In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:2:p:319-342. Full description at Econpapers \|\| Download paper	4
32	2007	Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model. (2007). Hensher, David ; Jones, Stewart. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:241-264. Full description at Econpapers \|\| Download paper	4
33	2013	The Capital Asset Pricing Model ( CAPM ): The History of a Failed Revolutionary Idea in Finance?. (2013). Dempsey, Mike. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:7-23. Full description at Econpapers \|\| Download paper	4
34	2011	Distress Risk, Growth and Earnings Quality. (2011). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:2:p:158-181. Full description at Econpapers \|\| Download paper	4
35	2015	Accounting Research: Past, Present, and Future. (2015). Zeff, Stephen A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:511-524. Full description at Econpapers \|\| Download paper	4
36	2003	Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232. Full description at Econpapers \|\| Download paper	4
37	2007	Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice. (2007). McLeay, Stuart ; Jaafar, Aziz. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:156-189. Full description at Econpapers \|\| Download paper	4
38	2015	Economic Relations Among Earnings Quality Measures. (2015). Ewert, Ralf ; Wagenhofer, Alfred. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:3:p:311-355. Full description at Econpapers \|\| Download paper	4
39	2018	Significance Testing in Accounting Research: A Critical Evaluation Based on Evidence. (2018). Kim, Jae H ; Ji, Philip Inyeob ; Ahmed, Kamran. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:524-546. Full description at Econpapers \|\| Download paper	4
40	2016	Valuation: Accounting for Risk and the Expected Return. (2016). Penman, Stephen. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:106-130. Full description at Econpapers \|\| Download paper	4
41	2011	IFRS Practices and the Persistence of Accounting System Classification. (2011). Nobes, Christopher. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:267-283. Full description at Econpapers \|\| Download paper	4
42	2020	Audit Committee MembersÃ¢â¬â¢ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process. (2020). Monroe, Gary S ; Lim, Youngdeok ; Khoo, Eunice S. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:3:p:348-406. Full description at Econpapers \|\| Download paper	4
43	2021	Detecting Real Activities Manipulation: Beyond Performance Matching. (2021). Gilliam, Thomas A. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:4:p:619-653. Full description at Econpapers \|\| Download paper	4
44	2007	The influence of culture on accountants application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48. Full description at Econpapers \|\| Download paper	4
45	2014	Earnings Management Surrounding CEO Turnover: Evidence from Korea. (2014). Choe, Chongwoo ; Choi, Jong-Seo ; Kwak, Young-Min . In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:25-55. Full description at Econpapers \|\| Download paper	4
46	2018	Research Design Issues in Studies Using Discretionary Accruals. (2018). McNichols, Maureen F ; Stubben, Stephen R. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:227-246. Full description at Econpapers \|\| Download paper	4
47	2019	Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature. (2019). Gray, Sidney J ; Ivanova, Mariya N ; Hellman, Niclas. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:1:p:42-91. Full description at Econpapers \|\| Download paper	4
48	2016	Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. (2016). Monahan, Steven J ; Easton, Peter D. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:35-58. Full description at Econpapers \|\| Download paper	4
49	2014	CEO Risk Preference and Investing in R&D. (2014). Abdel-khalik, Rashad A.. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:3:p:245-278. Full description at Econpapers \|\| Download paper	4
50	2013	Are Legal Families Related to Financial Reporting Quality?. (2013). Schadewitz, Hannu ; Lindahl, Frederick . In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:2:p:242-267. Full description at Econpapers \|\| Download paper	4

Citing documents used to compute impact factor: 24

Year	Title
2023	Asset redeployability and readability of annual report. (2023). Sun, LI. In: Research in International Business and Finance. RePEc:eee:riibaf:v:64:y:2023:i:c:s027553192200229x. Full description at Econpapers \|\| Download paper
2023	Asset redeployability and employee performance. (2023). Sun, LI ; Murphy, Brid. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:20:y:2023:i:2:d:10.1057_s41310-022-00158-0. Full description at Econpapers \|\| Download paper
2023	Sustainability, asset redeployability, and board gender diversity. (2023). Papangkorn, Suwongrat ; Jiraporn, Pornsit ; Chatjuthamard, Pattanaporn ; Pothisarn, Thunyanee. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:4:p:1738-1752. Full description at Econpapers \|\| Download paper
2023	Asset redeployability and dividend payout policy. (2023). Zhong, Ligang ; Ouyang, Puman. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:90:y:2023:i:c:p:91-105. Full description at Econpapers \|\| Download paper
2023	The Effect of Cash Flow Presentation Method on Investorsâ Forecast of Future Cash Flows. (2023). Yoo, G-Song ; Vichitsarawong, Thanyaluk ; Tan, Hun-Tong ; Pornupatham, Sompong. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:3:p:1877-1900. Full description at Econpapers \|\| Download paper
2023	Analytical view of the profitability of commercial companies. (2023). Hudakova, Monika ; Koovska, Iveta ; Vighova, Agnea. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:11:y:2023:i:1:p:353-364. Full description at Econpapers \|\| Download paper
2023	Exploring the role of excess control rights on real earnings management in family-controlled firms. (2023). Fan, Hung-Shu ; Weng, Pei-Yu ; Chen, Ching-Lung. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000058. Full description at Econpapers \|\| Download paper
2023	Impact of product market competition on real activity manipulation: Moderating role of managerial ability. (2023). , Eric ; Ranasinghe, Dinithi ; Biswas, Pallab Kumar. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:1:p:247-275. Full description at Econpapers \|\| Download paper
2023	. Full description at Econpapers \|\| Download paper
2023	CEO social capital and litigation risk. (2023). Chen, Yiping ; Shan, Yuan George ; Peng, Fei ; Zhang, LU. In: Finance Research Letters. RePEc:eee:finlet:v:51:y:2023:i:c:s1544612322005827. Full description at Econpapers \|\| Download paper
2023	Retail investor attention and equity mispricing: The mediating role of earnings management. (2023). Li, Yongyi ; Hou, Zhiping ; Liu, Xiaowen. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612322007978. Full description at Econpapers \|\| Download paper
2023	Buddhism and M&A performance: Evidence from China. (2023). Bi, Xiaogang ; Shi, Wen. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:4505-4531. Full description at Econpapers \|\| Download paper
2023	Does CEO-auditor dialect sharing affect stock price crash risk? Evidence from China. (2023). Liang, Shangkun ; Song, Jie ; Zhen, Yuhan. In: Finance Research Letters. RePEc:eee:finlet:v:57:y:2023:i:c:s1544612323005585. Full description at Econpapers \|\| Download paper
2023	Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt. (2023). Zhu, Nathan Zhenghang ; Wang, Kun Tracy. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:4:p:901-953. Full description at Econpapers \|\| Download paper
2023	Hedging pressure momentum and the predictability of oil futures returns. (2023). Zhang, Yaojie ; Wang, Yudong ; Chen, Chuang ; Yu, Dan. In: Economic Modelling. RePEc:eee:ecmode:v:121:y:2023:i:c:s0264999323000263. Full description at Econpapers \|\| Download paper
2023	Where prices are not lazy: Evidence from REITs and the financial sector. (2023). Wagner, Dominik ; Kolmeder, Severin ; Fromel, Pascal. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612322007772. Full description at Econpapers \|\| Download paper
2023
2023	Leading the charge: The impact of executives with R&D backgrounds on corporate digital transformation. (2023). Yang, Aishu ; Cai, Zhipeng. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323004907. Full description at Econpapers \|\| Download paper
2023	Deleveraging for talents: Human capital reliance and corporate leverage. (2023). Zheng, Minghui ; Liu, Yunguo ; Xie, Sujuan ; Xu, Yue. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:5:p:4823-4847. Full description at Econpapers \|\| Download paper
2023	Does the âGreenwashingâ and âBrownwashingâ of Corporate Environmental Information Affect the Analyst Forecast Accuracy?. (2023). Wei, Jing. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:14:p:11461-:d:1201370. Full description at Econpapers \|\| Download paper
2023	Determinants and consequences of corporate social responsibility decouplingâStatus quo and limitations of recent empirical quantitative research. (2023). Velte, Patrick. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:6:p:2695-2717. Full description at Econpapers \|\| Download paper
2023	Voluntary Carbon Reporting Prediction: A Machine Learning Approach. (2023). Yu, Muchen ; Jones, Stewart ; Frost, Geoffrey. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:4:p:1116-1166. Full description at Econpapers \|\| Download paper
2023	Investigating the Factors Influencing Studentsâ Acceptance of Esports as a Career Choice. (2023). Sabri, Shahnaz Shafiza ; Azli, Ammar Azfar ; Said, Mahiah. In: Information Management and Business Review. RePEc:rnd:arimbr:v:15:y:2023:i:2:p:109-115. Full description at Econpapers \|\| Download paper
2023	IFRS, financial development and income inequality: An empirical study using mediation analysis. (2023). Gal, Graham ; Akisik, Orhan. In: Economic Systems. RePEc:eee:ecosys:v:47:y:2023:i:2:s0939362522001315. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2023

Year	Citing document
2023	Minority shareholder activism, threat of exit and pay-performance sensitivity. (2023). Zhao, Xueqing ; Wang, Zhibin ; Han, Han. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323004300. Full description at Econpapers \|\| Download paper
2023	Local Government Debt and Corporate Investment Behavior in China: Real versus Financial Investment. (2023). Tian, Cunzhi ; Wu, Yuanlin ; Wang, Guannan. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:22:p:15756-:d:1276450. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Corporate carbon emissions and market valuation of organic and inorganic investments. (2022). Kwabi, Frank ; Kwansa, Nana Abena ; Adamolekun, Gbenga. In: Economics Letters. RePEc:eee:ecolet:v:221:y:2022:i:c:s0165176522003615. Full description at Econpapers \|\| Download paper
2022	Equity premium prediction using the price of crude oil: Uncovering the nonlinear predictive impact. (2022). Nonejad, Nima. In: Energy Economics. RePEc:eee:eneeco:v:115:y:2022:i:c:s0140988322005242. Full description at Econpapers \|\| Download paper
2022	COVID-19 government interventions and cryptocurrency market: Is there any optimum portfolio diversification?. (2022). Masih, Abul ; Chowdhury, Mohammad Ashraful ; Abdullah, Mohammad ; Ferdous, Mohammad Ashraful. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001639. Full description at Econpapers \|\| Download paper
2022	. Full description at Econpapers \|\| Download paper
2022	Theories of financing for entrepreneurial firms: a review. (2022). Miglo, Anton. In: MPRA Paper. RePEc:pra:mprapa:115835. Full description at Econpapers \|\| Download paper
2022	Sustainability of electricity prices and the consequences for the Prague Stock Exchange. (2022). Ule, Petr ; Hakova, Simona ; Aliu, Florin. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:10:y:2022:i:2:p:473-494. Full description at Econpapers \|\| Download paper

Recent citations received in 2021

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

Recent citations received in 2020

Year	Citing document
2020	What Does the CAPM Say About Operating Leverage?. (2020). Liang, Zini ; Zhu, Yushu ; Shen, Yun ; Smith, Tom ; Linnenluecke, Martina K. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:2:p:288-291. Full description at Econpapers \|\| Download paper
2020	Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions. (2020). Marrone, Mauricio ; Linnenluecke, Martina K ; Singh, Abhay K. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:4:p:3217-3251. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	36	202
2	Sustainability / MDPI	64	137
3	Abacus / Accounting Foundation, University of Sydney	27	114
4	Journal of International Accounting, Auditing and Taxation / Elsevier	18	54
5	Business Strategy and the Environment / Wiley Blackwell	72	36
6	International Review of Financial Analysis / Elsevier	66	35
7	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	30	35
8	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	53	34
9	Journal of Business Ethics / Springer	107	33
10	The British Accounting Review / Elsevier	37	29
11	Journal of International Financial Markets, Institutions and Money / Elsevier	67	27