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Citation Profile [Updated: 2024-03-05 07:42:34]
5 Years H Index
9
Impact Factor (IF)
0
5 Years IF
0.48
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
2007 0 0.46 0 0 20 20 9 0 0 0 0 0 0.2
2008 0 0.49 0.13 0 20 40 39 5 5 20 20 5 100 5 0.25 0.23
2009 0.1 0.48 0.07 0.1 14 54 35 4 9 40 4 40 4 3 75 0 0.24
2010 0.09 0.48 0.06 0.07 15 69 31 4 13 34 3 54 4 1 25 0 0.21
2011 0.28 0.52 0.14 0.16 12 81 5 11 24 29 8 69 11 2 18.2 0 0.24
2012 0.07 0.52 0.08 0.1 17 98 17 8 32 27 2 81 8 1 12.5 0 0.22
2013 0.03 0.56 0.04 0.04 15 113 34 4 36 29 1 78 3 2 50 0 0.24
2014 0 0.55 0.12 0.12 17 130 11 15 51 32 73 9 1 6.7 1 0.06 0.23
2015 0.28 0.55 0.12 0.14 17 147 22 17 68 32 9 76 11 2 11.8 0 0.23
2016 0.03 0.53 0.11 0.05 13 160 27 17 85 34 1 78 4 3 17.6 1 0.08 0.21
2017 0.13 0.55 0.13 0.1 15 175 28 23 108 30 4 79 8 10 43.5 0 0.21
2018 0.25 0.56 0.22 0.25 18 193 45 42 150 28 7 77 19 4 9.5 2 0.11 0.24
2019 0.27 0.58 0.13 0.23 13 206 3 27 177 33 9 80 18 1 3.7 0 0.23
2020 0.26 0.7 0.18 0.29 15 221 22 39 216 31 8 76 22 5 12.8 1 0.07 0.33
2021 0.29 0.84 0.23 0.34 4 225 0 51 267 28 8 74 25 1 2 0 0.31
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
12009Fair Value Accounting and the Financial Crisis: Messenger or Contributor?. (2009). Magnan, Michel L. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:3:p:189-213.

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21
22010Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals. (2010). Cook, Wade D ; Richardson, Alan J ; Raviv, Tal. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:3:p:217-235.

Full description at Econpapers || Download paper

18
32008Canadian Evidence on the Constructive Capitalization of Operating Leases. (2008). Durocher, Sylvain. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:3:p:227-256.

Full description at Econpapers || Download paper

16
42018Current Trends within Social and Environmental Accounting Research: A Literature Review. (2018). Chung, Jieun ; Cho, Charles H. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:2:p:207-239.

Full description at Econpapers || Download paper

14
52018New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

Full description at Econpapers || Download paper

12
62013Factors Influencing Corporate Environmental Disclosures. (2013). Wegener, Matt ; Li, Jingyu ; Felton, Sandra ; Elayan, Fayez A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:53-73.

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11
72016The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice. (2016). Armitage, Howard M ; Glynn, John ; Webb, Alan. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:31-69.

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11
82015Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?. (2015). Liu, Guoping ; Sun, Jerry. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:250-275.

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10
92018Three Decades of IPO Markets in Canada: Evolution, Risk and Return. (2018). Carpentier, Ccile ; Suret, Jeana Marc. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:1:p:123-161.

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9
102010Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms. (2010). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:4:p:271-289.

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8
112008The Relationship between Fair Value, Market Value, and Efficient Markets. (2008). Milburn, Alex J. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:4:p:293-316.

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8
122015Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective. (2015). Mala, Rajni ; Chand, Parmod. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:1:p:1-50.

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8
132013Canadian Evidence of Adherence to “Comply or Explain” Corporate Governance Codes: An International Comparison. (2013). Salterio, Steven E ; Schmidt, Regan N. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:23-51.

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7
142017Are Risk Management Disclosures Informative or Tautological? Evidence from the U.S. Banking Sector. (2017). Jizi, Mohammad I ; Dixon, Robert. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:1:p:7-30.

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7
152016Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value. (2016). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:7-30.

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7
162020Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities. (2020). Boulianne, Emilio ; Pimentel, Erica. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:325-361.

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7
172008Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud. (2008). Jamal, Karim. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:2:p:97-110.

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7
182009Proposed Changes in Lease Accounting and Private Business Bankers Credit Decisions. (2009). Durocher, Sylvain ; Fortin, Anne. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:1:p:9-42.

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6
192008Auditors Affirmations of Compliance with IFRS around the World: An Exploratory Study. (2008). Nobes, Christopher W ; Zeff, Stephen A. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:4:p:279-292.

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6
202017DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada. (2017). Jin, Yan. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:3:p:205-235.

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6
212007Predicting Business Failures in Canada. (2007). Sun, Jerry Y ; Kennedy, Duane B ; Boritz, Efrim J. In: Accounting Perspectives. RePEc:wly:accper:v:6:y:2007:i:2:p:141-165.

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6
222017Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada. (2017). Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:2:p:83-104.

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5
232012Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada. (2012). Guo, Ken H. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:111-130.

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5
242012Merging the Profession: A Historical Perspective on Accounting Association Mergers in Canada. (2012). Richardson, Alan J ; Kilfoyle, Eksa. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:77-109.

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5
252015Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?. (2015). Khan, Shahid ; Wright, Michael ; Warsame, Hussein ; Anderson, Mark. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:276-302.

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4
262013XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS. (2013). Valentinetti, Diego ; Rea, Michele A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:3:p:237-259.

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4
272016The Credibility of Earnings Forecasts in IPO Prospectuses and Underpricing. (2016). Bdard, Jean ; Courteau, Lucie ; Coulombe, Daniel. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:4:p:235-267.

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4
282020What Accountants Need to Know about Blockchain. (2020). Stratopoulos, Theophanis C ; Calderon, Jesus. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:303-323.

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4
292020Blockchain and Cryptoassets: Insights from Practice†. (2020). Charbonneau, Ken ; Bennett, Sheldon ; Villmann, Rebecca ; Scilipoti, Anthony ; Paradine, Carol ; Mezon, Linda ; Leopold, Ryan. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:283-302.

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4
302009Financial Reporting for Private Companies: The Canadian Experience. (2009). Rennie, Morina D ; Senkow, David W. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:1:p:43-68.

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4
312013The Effect of Reversibility on a Managers Decision to Record Asset Impairments. (2013). Trottier, Kim . In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:1-22.

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4
322014An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students. (2014). Smith, Kenneth J ; Haight, Timothy G ; Rosenberg, Donald L. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:1:p:29-59.

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4
332011XBRL and Accruals: Empirical Evidence from China. (2011). Peng, Emma Yan ; Tan, Christine ; Shon, John. In: Accounting Perspectives. RePEc:wly:accper:v:10:y:2011:i:2:p:109-138.

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4
342017Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings. (2017). Lopatta, Kerstin ; Jaeschke, Reemda ; Gloger, Mario Albert. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:4:p:315-343.

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4
352014Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures. (2014). MacGregor, Jason ; Stuebs, Martin. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:4:p:309-324.

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4
362020Advancing Sustainability Reporting in Canada: 2019 Report on Progress. (2020). Swierszcz, Ada ; Shah, Jhankrut Mukesh ; Partridge, Katharine ; Choi, Tony Jaehyun ; Bohr, Kathrin. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:181-204.

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4
372012Unresolved Issues about the Proposed CPA Certification Program. (2012). Lento, Camillo ; Sayed, Naqi ; Ryan, Joa Anne. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:137-144.

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3
382015Earnings Quality: Evidence from Canadian Firms Choice between IFRS and U.S. GAAP. (2015). Jorgensen, Bjorn ; Linthicum, Cheryl L ; Gordon, Elizabeth A ; Burnett, Brian M. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:212-249.

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3
392018In Search of a Theory of Budgeting: A Literature Review. (2018). Kenno, Staci A ; Sainty, Barbara J ; Lau, Michelle C. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:4:p:507-553.

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3
402019A Personal View of the Evolution of the Accounting Professoriate. (2019). Zeff, Stephen A. In: Accounting Perspectives. RePEc:wly:accper:v:18:y:2019:i:3:p:159-185.

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3
412016Managing Revenue and Costs to Implement Strategy: The Conference Organizers Dilemma. (2016). Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:4:p:331-335.

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3
422017Value Relevance of Environmental Provisions Pre‐ and Post‐IFRS. (2017). Wegener, Matthew ; Labelle, Ral. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:3:p:139-168.

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3
432013An Empirical Investigation of the Influence of Qualitative Risk Factors on Canadian Auditors’ Determination of Performance Materiality. (2013). Emby, Craig ; Pecchiari, Nicola. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:4:p:281-299.

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3
442010Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case. (2010). Peng, Jacob ; Chang, Janie C. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:1:p:55-78.

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3
452012Outside Directors, Litigation Environment, and Management Earnings Forecasts. (2012). Tinaikar, Surjit. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:1:p:1-29.

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2
462008A Strategy for Dealing with Financial Reporting Fraud: Fewer Mandates, More Auditing. (2008). Salterio, Steven E. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:2:p:111-122.

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2
472020Cybersecurity Disclosure by the Companies on the S&P/TSX 60 Index. (2020). Heroux, Sylvie ; Fortin, Anne. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:2:p:73-100.

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2
482017Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada. (2017). Brouard, Franois ; Durocher, Sylvain ; Bujaki, Merridee. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:2:p:105-127.

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2
492015The Israeli XBRL Adoption Experience. (2015). Markelevich, Ariel ; Weihs, Hagit ; Shaw, Lewis. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:2:p:117-133.

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2
502009The Many Challenges of Pension Accounting. (2009). Beechy, Thomas H. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:2:p:91-111.

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2
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12018Current Trends within Social and Environmental Accounting Research: A Literature Review. (2018). Chung, Jieun ; Cho, Charles H. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:2:p:207-239.

Full description at Econpapers || Download paper

7
22018New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

Full description at Econpapers || Download paper

6
32020Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities. (2020). Boulianne, Emilio ; Pimentel, Erica. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:325-361.

Full description at Econpapers || Download paper

5
42008Canadian Evidence on the Constructive Capitalization of Operating Leases. (2008). Durocher, Sylvain. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:3:p:227-256.

Full description at Econpapers || Download paper

4
52017DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada. (2017). Jin, Yan. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:3:p:205-235.

Full description at Econpapers || Download paper

4
62020Advancing Sustainability Reporting in Canada: 2019 Report on Progress. (2020). Swierszcz, Ada ; Shah, Jhankrut Mukesh ; Partridge, Katharine ; Choi, Tony Jaehyun ; Bohr, Kathrin. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:181-204.

Full description at Econpapers || Download paper

4
72015Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?. (2015). Liu, Guoping ; Sun, Jerry. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:250-275.

Full description at Econpapers || Download paper

4
82017Are Risk Management Disclosures Informative or Tautological? Evidence from the U.S. Banking Sector. (2017). Jizi, Mohammad I ; Dixon, Robert. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:1:p:7-30.

Full description at Econpapers || Download paper

3
92017Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada. (2017). Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:2:p:83-104.

Full description at Econpapers || Download paper

3
102016The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice. (2016). Armitage, Howard M ; Glynn, John ; Webb, Alan. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:31-69.

Full description at Econpapers || Download paper

3
112018In Search of a Theory of Budgeting: A Literature Review. (2018). Kenno, Staci A ; Sainty, Barbara J ; Lau, Michelle C. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:4:p:507-553.

Full description at Econpapers || Download paper

3
122010Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals. (2010). Cook, Wade D ; Richardson, Alan J ; Raviv, Tal. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:3:p:217-235.

Full description at Econpapers || Download paper

3
132020Blockchain and Cryptoassets: Insights from Practice†. (2020). Charbonneau, Ken ; Bennett, Sheldon ; Villmann, Rebecca ; Scilipoti, Anthony ; Paradine, Carol ; Mezon, Linda ; Leopold, Ryan. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:283-302.

Full description at Econpapers || Download paper

3
142016Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value. (2016). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:7-30.

Full description at Econpapers || Download paper

3
152015Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective. (2015). Mala, Rajni ; Chand, Parmod. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:1:p:1-50.

Full description at Econpapers || Download paper

2
162020Cybersecurity Disclosure by the Companies on the S&P/TSX 60 Index. (2020). Heroux, Sylvie ; Fortin, Anne. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:2:p:73-100.

Full description at Econpapers || Download paper

2
172020Digital Assets and Blockchain: Hackable, Fraudulent, or Just Misunderstood?†. (2020). Smith, Sean Stein ; Castonguay, John Jack. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:363-387.

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2
182016The Credibility of Earnings Forecasts in IPO Prospectuses and Underpricing. (2016). Bdard, Jean ; Courteau, Lucie ; Coulombe, Daniel. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:4:p:235-267.

Full description at Econpapers || Download paper

2
192017Directors’ and Officers’ Liability Insurance and Aggressive Tax‐Reporting Activities: Evidence from Canada. (2017). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:4:p:345-369.

Full description at Econpapers || Download paper

2
202015Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?. (2015). Khan, Shahid ; Wright, Michael ; Warsame, Hussein ; Anderson, Mark. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:276-302.

Full description at Econpapers || Download paper

2
212017Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings. (2017). Lopatta, Kerstin ; Jaeschke, Reemda ; Gloger, Mario Albert. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:4:p:315-343.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor:
YearTitle
Recent citations
Recent citations received in 2020

YearCiting document
2020Optimal concession contracts for oil exploitation. (2020). Ventura, Marco ; Cerqueti, Roy. In: Energy Policy. RePEc:eee:enepol:v:147:y:2020:i:c:s0301421520306133.

Full description at Econpapers || Download paper