Last updated February, 3 2014 581.217 documents processed, 14.657.417 references and 5.549.674 citations

Abacus / Accounting Foundation, University of Sydney


[Raw data] [Main indicators] [Most cited papers] [cites used to compute the impact factor] [Recent citations ][documents published in EconPapers] [Keep updated about new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators


Raw data:


IF AIF DOC CDO CCU CIF CIT D2Y C2Y %SC CiY II AII
19900.08000000.04
19910.08000000.04
19920.08000000.04
19930.09000000.05
19940.1000000.04
19950.19000000.07
19960.23000000.09
19970.29000000.1
19980.29010000.11
19990.33000000.14
20000.42000000.16
20010.442020015000.17
20020.050.44214140.15920100.19
20030.4624650214100.2
20040.070.53178240.052045300.22
20050.070.56169850.052041300.23
20060.150.5325123110.093733500.22
20070.10.4628151180.1233414010.040.19
20080.040.4926177170.11453200.21
20090.060.526203290.141854300.2
20100.170.4626229420.181152900.16
20110.190.5722251510.25521000.22
20120.130.6620271560.21448600.26
 
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CCU: Cumulative number of citations to papers published until year y
CIF: Cumulative impact factor
CIT: Number of citations to papers published in 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
%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

 

Most cited documents in this series:


YearTitleCited
2002Culture, 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.

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32
2006International 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.

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16
2007Modelling 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.

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10
2003Earnings 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.

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7
2004Political 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.

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6
2008Fair 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.

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6
2006Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market. (2006). Raonic, Ivana ; McLeay, Stuart ; Dargenidou, Christina . In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:388-414.

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6
2004Stock 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.

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6
2009New 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.

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6
2002Accounting for Private Estates and the Household in the Twentieth-Century BC Middle Kingdom, Ancient Egypt. (2002). Ezzamel, Mahmoud . In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:2:p:235-262.

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5
2001Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820-1887). (2001). Macias, Marta ; Carmona, Salvador . In: Abacus. RePEc:bla:abacus:v:37:y:2001:i:2:p:139-165.

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5
2002Corporate 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.

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5
2005The 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.

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5
2003Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case. (2003). Standish, Peter . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:186-210.

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5
2007The determinants of the price impact of block trades: further evidence. (2007). Frino, Alex ; Jarnecic, Elvis ; Lepone, Andrew . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:94-106.

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4
2010The 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.

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4
2007Country 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.

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4
2007Accounting Valuation Models: A Short Primer. (2007). BRIEF, RICHARD P.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:4:p:429-437.

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4
2006Social 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.

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4
2009Accounting 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.

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4
2005Accounting and the Construction of Taste: Standard Labour Costs and the Georgian Cabinet-Maker. (2005). Jeacle, Ingrid . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:2:p:117-137.

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3
2006Principles- 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.

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3
2003Shopping Around for Accounting Practices: The Financial Statement Presentation of French Groups. (2003). Stolowy, Hervé ; Tenenhaus, Michel ; Ding, Yuan . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:42-65.

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3
2005Size and investment performance: a research note. (2005). Gallagher, David ; Martin, Kyle M.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:1:p:55-65.

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3
2003Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232.

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3
2001Distortions of History, Accounting and the Paradox of Werner Sombart. (2001). Funnell, Warwick . In: Abacus. RePEc:bla:abacus:v:37:y:2001:i:1:p:55-78.

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3
2002An Application of Data Envelopment Analysis to the Evaluation of Audit Risk. (2002). Bradbury, Michael E. ; Rouse, Paul . In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:2:p:263-279.

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3
2007Factors Affecting the Probability of Bankruptcy: A Managerial Decision Based Approach. (2007). Peat, Maurice . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:303-324.

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3
2002Accounting Practice Harmony, Accounting Regulation and Firm Characteristics. (2002). Rahman, Asheq ; Ganesh, Siva ; Perera, Hector . In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:46-77.

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3
2005Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240.

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3
2008To 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.

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3
2004Modern Costing Innovations and Legitimation: A Health Care Study. (2004). Lapsley, Irvine ; Arnaboldi, Michela . In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:1-20.

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2
2010Measurement in Financial Reporting. (2010). Whittington, Geoffrey . In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:1:p:104-110.

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2
2009Organization Capital. (2009). Lev, Baruch ; ZHANG, WEINING ; Radhakrishnan, Suresh . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298.

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2
2009Relevance of Academic Research and Researchers Role in the IASBs Financial Reporting Standard Setting. (2009). Sellhorn, Thorsten ; Hitz, Joerg-Markus ; FLBIER, ROLF UWE . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:455-492.

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2
2005The 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.

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2
2008Making Management Auditable: The Implementation of Best Value in Local Government. (2008). Lapsley, Irvine ; Arnaboldi, Michela . In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:1:p:22-47.

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2
2002Proportionate Growth and the Theoretical Foundations of Financial Ratios. (2002). McLeay, Stuart ; Trigueiros, Duarte . In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:297-316.

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2
2006A 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.

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2
2007The 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.

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2
2005Accounting 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.

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2
2006Dirty surplus accounting flows and valuation errors. (2006). Isidro, Helena ; Young, Steven ; O'Hanlon, John. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:302-344.

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2
2007The 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.

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2
2010How 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.

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2
2008Corporate Transparency, Financial Development and the Allocation of Capital: Empirical Evidence. (2008). Habib, Ahsan . In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:1:p:1-21.

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2
2007On 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.

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2
2001Politics, Processes and the Future of Australian Accounting Standards. (2001). Tarca, Ann ; Brown, Philip . In: Abacus. RePEc:bla:abacus:v:37:y:2001:i:3:p:267-296.

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2
2011IFRS 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.

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2
2005Auditing in the United States: a historical perspective. (2005). Flesher, Dale L. ; Samson, William D. ; Previts, Gary John . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:1:p:21-39.

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2
2002Auditors Conflict Management Styles: An Exploratory Study. (2002). Goodwin, Jenny. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:378-405.

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2

Citing documents used to compute impact factor 6:


YearTitleSee
2012Accountings past, present and future: the unifying power of history. (2012). Napier, Christopher J. ; Carnegie, Garry D. ; GarryD. Carnegie, . In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:25:y:2012:i:2:p:328-369.

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[Citation Analysis]
2012Insolvency administration as a strategic response to financial distress. (2012). Morrison, David ; Routledge, James . In: Australian Journal of Management. RePEc:sae:ausman:v:37:y:2012:i:3:p:441-459.

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[Citation Analysis]
2012[Citation Analysis]
2012DEA environmental assessment of coal fired power plants: Methodological comparison between radial and non-radial models. (2012). Goto, Mika ; Sueyoshi, Toshiyuki . In: Energy Economics. RePEc:eee:eneeco:v:34:y:2012:i:6:p:1854-1863.

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[Citation Analysis]
2012Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?. (2012). Kusano, Masaki . In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2012:v:2:p:139-152.

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[Citation Analysis]
2012Information Content of Analysts Stock Ratings and Earnings Forecasts in the Presence of Management Earnings Forecasts. (2012). Ota, Koji . In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2012:v:2:p:87-116.

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[Citation Analysis]

Cites in year: CiY


Recent citations received in: 2012


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Recent citations received in: 2011


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Recent citations received in: 2010


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Recent citations received in: 2009


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Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

Source data used to compute the impact factor of RePEc series.