CitEc is a RePEc service
providing citation data for Economics since 2001
providing citation data for Economics since 2001
Last updated February, 3 2014 581.217 documents
processed, 14.657.417 references and 5.549.674 citations
[Raw data] [Main indicators] [Most cited papers] [cites used to compute the impact factor] [Recent citations ][documents published in EconPapers] [
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| 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 |
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Most cited documents in this series:
| Year | Title | Cited |
|---|---|---|
| 2002 | Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Chau, Gerald K. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265. Full description at Econpapers || Download paper | 25 |
| 2000 | Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Jaggi, Bikki ; Low, Pek Yee. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519. Full description at Econpapers || Download paper | 23 |
| 2005 | Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; Ding, Yuan . In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350. Full description at Econpapers || Download paper | 18 |
| 1999 | Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs. (1999). Street, Donna L. ; Bryant, Stephanie M. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:11-48. Full description at Econpapers || Download paper | 17 |
| 1999 | Firm Characteristics of Swiss Companies that Utilize International Accounting Standards. (1999). Murphy, Ann B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:121-131. Full description at Econpapers || Download paper | 17 |
| 1999 | Corporate social disclosures by listed companies on their web sites: an international comparison. (1999). Ho Wern Pei, Carol-Anne, ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419. Full description at Econpapers || Download paper | 14 |
| 2002 | Ownership structure and earnings informativeness: Evidence from Korea. (2002). Jung, Kooyul ; Kwon, Soo Young. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:3:p:301-325. Full description at Econpapers || Download paper | 13 |
| 1998 | Accounting diversity and firm valuation. (1998). Langli, John Christian ; King, Raymond D.. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:529-567. Full description at Econpapers || Download paper | 12 |
| 1998 | Corporate financial disclosure in emerging markets: Does economic development matter?. (1998). Salter, Stephen B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:2:p:211-234. Full description at Econpapers || Download paper | 12 |
| 2003 | A multinational test of determinants of corporate disclosure. (2003). Archambault, Jeffrey J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:2:p:173-194. Full description at Econpapers || Download paper | 12 |
| 1999 | The Information Environment of Chinas A and B Shares: Can We Make Sense of the Numbers?. (1999). Wu, Annie ; Abdel-khalik, Rashad A. ; Wong, Kie Ann. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:4:p:467-489. Full description at Econpapers || Download paper | 11 |
| 2000 | Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards. (2000). Street, Donna L. ; Gray, Sidney J. ; Nichols, Nancy B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:1:p:27-63. Full description at Econpapers || Download paper | 11 |
| 2004 | A comparison of value relevance of accounting information in different segments of the Chinese stock market. (2004). Zhou, Haiyan ; Sami, Heibatollah . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427. Full description at Econpapers || Download paper | 11 |
| 2007 | Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. (2007). Lee, Edward ; Walker, Martin ; CHRISTENSEN, HANS B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:4:p:341-379. Full description at Econpapers || Download paper | 11 |
| 1999 | An empirical investigation of multinational firms compliance with International Accounting Standards. (1999). Finn, Philip M. ; El-Gazzar, Samir M. ; Jacob, Rudy. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:239-248. Full description at Econpapers || Download paper | 10 |
| 2003 | Audit firm size, public ownership, and firms discretionary accruals management. (2003). Vander Bauwhede, Heidi ; Gaeremynck, Ann ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22. Full description at Econpapers || Download paper | 10 |
| 1996 | Determinants of audit fees in Bangladesh. (1996). Moizer, Peter ; Waresul Karim, A. K. M., . In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:4:p:497-509. Full description at Econpapers || Download paper | 10 |
| 2003 | Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?. (2003). Achmadi, Christina ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:4:p:431-455. Full description at Econpapers || Download paper | 9 |
| 1996 | Environmental disclosures in annual reports: An international perspective. (1996). Tollerson, Cynthia D. ; Hsu, Kathy ; Gamble, George O. ; Jackson, Cynthia. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:3:p:293-331. Full description at Econpapers || Download paper | 9 |
| 1996 | International accounting harmonization and the major developed stock market countries: An empirical study. (1996). Emenyonu, Emmanuel N. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:3:p:269-279. Full description at Econpapers || Download paper | 9 |
| Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). van der Meulen, Sofie ; Gaeremynck, Ann ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:148-152. Full description at Econpapers || Download paper | 9 | |
| 1996 | A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands. (1996). Hussein, Mohamed E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:95-120. Full description at Econpapers || Download paper | 9 |
| 2006 | Board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289. Full description at Econpapers || Download paper | 9 |
| 2008 | Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65. Full description at Econpapers || Download paper | 8 |
| 2000 | The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe. (2000). Chamisa, Edward E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:2:p:267-286. Full description at Econpapers || Download paper | 8 |
| 2002 | Measurement of formal harmonization progress:: The IASC experience. (2002). Zorio, Ana ; Garrido, Pascual ; Leon, Angel . In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:1:p:1-26. Full description at Econpapers || Download paper | 8 |
| 2003 | Earnings management and initial public offerings: Evidence from the Netherlands. (2003). Mertens, Gerard ; van der Goot, Tjalling, ; Roosenboom, Peter . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:3:p:243-266. Full description at Econpapers || Download paper | 7 |
| 1996 | An investigation into the influence of cultural factors in the international lobbying of the International Accounting Standards Committee: The case of E32, Comparability of Financial Statements. (1996). MacArthur, John B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:2:p:213-237. Full description at Econpapers || Download paper | 7 |
| 2000 | The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices. (2000). Murphy, Ann B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:471-493. Full description at Econpapers || Download paper | 7 |
| 2000 | Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings. (2000). Street, Donna L. ; Bryant, Stephanie M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:3:p:305-329. Full description at Econpapers || Download paper | 7 |
| 1996 | International harmonization of reporting required by stock markets. (1996). Lainez, Jose A. ; Callao, Susana ; Jarne, Jose I.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:4:p:405-418. Full description at Econpapers || Download paper | 7 |
| 2005 | Firm-specific determinants of continuous corporate disclosures. (2005). Rahman, Asheq ; Debreceny, Roger . In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:249-278. Full description at Econpapers || Download paper | 7 |
| 2001 | Intangibles: Management, Measurement, and Reporting: by Baruch Lev, Washington, DC, Brookings Institution Press, 2001, pp. viii+216. (2001). Higson, Chris . In: The International Journal of Accounting. RePEc:eee:accoun:v:36:y:2001:i:4:p:501-503. Full description at Econpapers || Download paper | 7 |
| 2006 | Earnings attributes and investor-protection: International evidence. (2006). Boonlert-U-Thai, Kriengkrai, ; Nabar, Sandeep ; Meek, Gary K.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:327-357. Full description at Econpapers || Download paper | 6 |
| 2007 | Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). Gaeremynck, Ann ; Van Der Meulen, Sofie ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:123-142. Full description at Econpapers || Download paper | 6 |
| 1996 | A methodological note on cross-cultural accounting ethics research. (1996). Sharp, David J. ; Pant, Laurie W. ; Cohen, Jeffrey R.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66. Full description at Econpapers || Download paper | 6 |
| 1996 | Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong. (1996). Jaggi, Bikki ; Zhao, Ronald. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:3:p:333-346. Full description at Econpapers || Download paper | 6 |
| 2001 | The impact of national influence on accounting estimates: Implications for international accounting standard-setters. (2001). Schultz, Joseph Jr., ; Lopez, Thomas J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:36:y:2001:i:3:p:271-290. Full description at Econpapers || Download paper | 6 |
| 2005 | Accounting development in Pakistan. (2005). Ashraf, Muhammad ; Ghani, Waqar I.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:2:p:175-201. Full description at Econpapers || Download paper | 6 |
| 1999 | Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. (1999). Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238. Full description at Econpapers || Download paper | 6 |
| 2002 | The adoption of international accounting standards by small and closely held companies: evidence from Bahrain. (2002). Joshi, Prem Lal ; Ramadhan, Sayel. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:4:p:429-440. Full description at Econpapers || Download paper | 6 |
| 1996 | Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. (1996). Fekrat, Ali M. ; Petroni, David ; Inclan, Carla. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:2:p:175-195. Full description at Econpapers || Download paper | 6 |
| 2004 | A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288. Full description at Econpapers || Download paper | 6 |
| 1999 | Corporate disclosures made by Chinese listed companies. (1999). Xiao, Zezhong. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:349-373. Full description at Econpapers || Download paper | 6 |
| 2007 | Trends in research on international accounting harmonization. (2007). Barbu, Elena M. ; Baker, Richard C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:3:p:272-304. Full description at Econpapers || Download paper | 6 |
| 2005 | Reply to discussion of Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; Ding, Yuan . In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362. Full description at Econpapers || Download paper | 5 |
| 2004 | Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305. Full description at Econpapers || Download paper | 5 |
| 2006 | The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas. (2006). Riccio, Edson Luiz ; Doupnik, Timothy S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:237-261. Full description at Econpapers || Download paper | 5 |
| 2007 | Accounting-based regulation in emerging markets: The case of Chinas seasoned-equity offerings. (2007). Wang, Jiwei ; Chen, Kevin C. W., . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:3:p:221-236. Full description at Econpapers || Download paper | 5 |
| 2005 | Corporate mandatory disclosure practices in Bangladesh. (2005). Akhtaruddin, M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:399-422. Full description at Econpapers || Download paper | 5 |
Citing documents used to compute impact factor 11:
| Year | Title | See |
|---|---|---|
| 2012 | Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal â Institutional logics and strategic responses. (2012). Rodrigues, Lucia Lima ; Craig, Russell ; Guerreiro, Marta Silva . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:37:y:2012:i:7:p:482-499. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2012 | Are European Banks in Economic Harmonay? An HLM Aproach. (2012). Gander, James P.. In: Working Paper Series, Department of Economics, University of Utah. RePEc:uta:papers:2012_03. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2012 | Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China. (2012). Firth, Michael ; Tang, Tanya Y. H., . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:369-397. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2012 | HARMONIZATION OF GOODWILL REPORTING PRACTICE IN THE CONSOLIDATED FINANCIAL STATEMENTS OF ROMANIAN GROUPS. (2012). CIRSTEA, Andreea ; Baltariu, Carmen-Alexandra . In: Annales Universitatis Apulensis Series Oeconomica. RePEc:alu:journl:v:2:y:2012:i:14:p:1. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2012 | EUROPEAN HARMONIZATION OF CONSOLIDATED FINANCIAL STATEMENTS REGULATIONS?. (2012). Carmen-Alexandra, Baltariu ; Andreea, Cirstea . In: Annals of Faculty of Economics. RePEc:ora:journl:v:1:y:2012:i:1:p:860-865. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2012 | Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research. (2012). Sellhorn, Thorsten ; Brüggemann, Ulf ; Hitz, Jorg-Markus ; Bruggemann, Ulf . In: SFB 649 Discussion Papers. RePEc:hum:wpaper:sfb649dp2012-011. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2012 | What Drives Quality of Firm Risk Disclosure?. (2012). Miihkinen, Antti . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:4:p:437-468. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2012 | Value relevance of financial reporting
on the Warsaw Stock Exchange. (2012). Kubik-Kwiatkowska, Monika . In: Working Papers. RePEc:wse:wpaper:60. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2012 | THE VALUE RELEVANCE OF EARNINGS IN A TRANSITION ECONOMY: EVIDENCE FROM ROMANIAN STOCK MARKET. (2012). Takacs, Lavinia Minodora . In: Annales Universitatis Apulensis Series Oeconomica. RePEc:alu:journl:v:1:y:2012:i:14:p:8. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2012 | THE DEVELOPMENT OF INTEGRATED ACCOUNTING IN SMALL AND MEDIUM-SIZED COMPANIES IN THE AGRI- AND FOODSECTOR OF THE RUSSIAN FEDERATION. (2012). Yuriy, Burykin ; Guzaliya, Klychova ; Bremmers, Harry J.. In: APSTRACT: Applied Studies in Agribusiness and Commerce. RePEc:ags:apstra:138100. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2012 | Economic consequences of adopting English for annual reports. (2012). Stolowy, Hervé ; Jeanjean, Thomas ; Erkens, Michael . In: Post-Print. RePEc:hal:journl:hal-00690931. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2012
| Year | Title | See |
|---|---|---|
| 2012 | RETROSPECTIVE OF FINANCIAL REPORTING ON CAPITAL MARKET. (2012). Muresan, Diana . In: Annales Universitatis Apulensis Series Oeconomica. RePEc:alu:journl:v:2:y:2012:i:14:p:8. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2012 | Missions-oriented RD&D institutions in energy between 2000 and 2010: A comparative analysis of China, the United Kingdom, and the United States. (2012). Anadon, Laura Diaz . In: Research Policy. RePEc:eee:respol:v:41:y:2012:i:10:p:1742-1756. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2011
| Year | Title | See |
|---|---|---|
| 2011 | International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2011 | Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias. (2011). Muller, Hans Christian . In: DICE Discussion Papers. RePEc:zbw:dicedp:40. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2010
| Year | Title | See |
|---|---|---|
| 2010 | Development of accounting in Poland: Market efficiency and the value relevance of reported earnings. (2010). Dobija, Dorota ; Klimczak, Karol Marek . In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:3:p:356-374. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2010 | National legislative systems and foreign standards and regulations: The case of International Financial Reporting Standards adoption. (2010). Dima, Bogdan ; Moldovan, Nicoleta ; Pirtea, Marilen Gabriel . In: MPRA Paper. RePEc:pra:mprapa:27172. Full description at Econpapers || Download paper | [Citation Analysis] |
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.