0.07
Impact Factor
0.13
5-Years IF
4
5-Years H index
CitEc is a RePEc service
providing citation data for Economics since 2001
providing citation data for Economics since 2001
Last updated December, 3 2015 760.408 documents
processed, 20.499.313 references and 8.066.571 citations
[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ]
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| IF | AIF | IF5 | DOC | CDO | CCU | CIF | CIT | D2Y | C2Y | D5Y | C5Y | %SC | CiY | II | AII | |
| 1990 | 0.09 | 0 | 0 | 0 | (%) | 0.03 | ||||||||||
| 1991 | 0.09 | 0 | 0 | 0 | (%) | 0.04 | ||||||||||
| 1992 | 0.09 | 0 | 0 | 0 | (%) | 0.04 | ||||||||||
| 1993 | 0.1 | 0 | 0 | 0 | (%) | 0.05 | ||||||||||
| 1994 | 0.11 | 0 | 0 | 0 | (%) | 0.05 | ||||||||||
| 1995 | 0.19 | 0 | 0 | 0 | (%) | 0.07 | ||||||||||
| 1996 | 0.23 | 0 | 0 | 0 | (%) | 0.09 | ||||||||||
| 1997 | 0.27 | 0 | 0 | 0 | (%) | 0.09 | ||||||||||
| 1998 | 0.27 | 0 | 0 | 0 | (%) | 0.1 | ||||||||||
| 1999 | 0.31 | 0 | 0 | 0 | (%) | 0.13 | ||||||||||
| 2000 | 0.39 | 0 | 0 | 0 | (%) | 0.15 | ||||||||||
| 2001 | 0.41 | 0 | 0 | 0 | (%) | 0.16 | ||||||||||
| 2002 | 0.43 | 0 | 0 | 0 | (%) | 0.19 | ||||||||||
| 2003 | 0.45 | 0 | 0 | 0 | (%) | 0.19 | ||||||||||
| 2004 | 0.51 | 0 | 0 | 0 | (%) | 0.21 | ||||||||||
| 2005 | 0.54 | 8 | 8 | 22 | 0 | 0 | (%) | 0.22 | ||||||||
| 2006 | 0.13 | 0.52 | 0.13 | 12 | 20 | 1 | 0.05 | 14 | 8 | 1 | 8 | 1 | (%) | 0.21 | ||
| 2007 | 0.2 | 0.45 | 0.2 | 9 | 29 | 4 | 0.14 | 10 | 20 | 4 | 20 | 4 | (%) | 0.18 | ||
| 2008 | 0.19 | 0.48 | 0.21 | 8 | 37 | 6 | 0.16 | 4 | 21 | 4 | 29 | 6 | (%) | 0.2 | ||
| 2009 | 0.12 | 0.48 | 0.11 | 12 | 49 | 4 | 0.08 | 7 | 17 | 2 | 37 | 4 | (%) | 0.19 | ||
| 2010 | 0.44 | 0.12 | 14 | 63 | 6 | 0.1 | 12 | 20 | 49 | 6 | (%) | 0.16 | ||||
| 2011 | 0.12 | 0.53 | 0.11 | 6 | 69 | 9 | 0.13 | 4 | 26 | 3 | 55 | 6 | (%) | 0.21 | ||
| 2012 | 0.1 | 0.58 | 0.06 | 13 | 82 | 13 | 0.16 | 9 | 20 | 2 | 49 | 3 | (%) | 0.22 | ||
| 2013 | 0.32 | 0.71 | 0.23 | 16 | 98 | 20 | 0.2 | 19 | 6 | 53 | 12 | (%) | 0.25 | |||
| 2014 | 0.07 | 0.81 | 0.13 | 18 | 116 | 13 | 0.11 | 29 | 2 | 61 | 8 | (%) | 0.28 |
| IF: Impact Factor: C2Y / D2Y AIF: Average Impact Factor for series in RePEc in year y IF5: Impact Factor: C5Y / D5Y 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 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: 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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50 most cited documents in this series:
[Click on heading to sort table]
| Year | Title | Cited |
|---|---|---|
| 2005 | International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164. Full description at Econpapers || Download paper | 9 |
| 2006 | Implications of the IAS Regulation for Research into the International Differences in Accounting Systems. (2006). Gornik-Tomaszewski, Sylwia . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:187-217. Full description at Econpapers || Download paper | 7 |
| 2005 | Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Jones, Colwyn T. ; Luther, Robert . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193. Full description at Econpapers || Download paper | 6 |
| 2005 | The Changing Relationship between Tax and Financial Reporting in Spain. (2005). Puig, Xavier . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207. Full description at Econpapers || Download paper | 5 |
| 2010 | Have IFRS Affected Earnings Management in the European Union?. (2010). Jarne, Jos Ignacio ; Callao, Susana . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189. Full description at Econpapers || Download paper | 3 |
| 2010 | The Development and Status of Enforcement in the European Union. (2010). Berger, Axel . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:15-35. Full description at Econpapers || Download paper | 3 |
| 2007 | Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254. Full description at Econpapers || Download paper | 3 |
| 2011 | International Accounting Standardisation: Is Politics Back?. (2011). Burlaud, Alain ; Colasse, Bernard . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47. Full description at Econpapers || Download paper | 3 |
| 2007 | What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. (2007). Eberhartinger, Eva ; Klostermann, Margret . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:141-168. Full description at Econpapers || Download paper | 3 |
| 2007 | Stewardship and the Objectives of Financial Statements: A Comment on IASBs Full description at Econpapers || Download paper | 3 |
| 2009 | Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. (2009). Cazavan-Jeny, Anne ; Dick, Wolfgang ; Walton, Peter ; Andr, Paul ; Richard, Chrystelle . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:3-24. Full description at Econpapers || Download paper | 2 |
| 2006 | Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100. (2006). Aisbitt, Sally . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:117-133. Full description at Econpapers || Download paper | 2 |
| 2012 | Choices in IFRS Adoption in Spain: Determinants and Consequences. (2012). Moya, Soledad . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:61-83. Full description at Econpapers || Download paper | 2 |
| 2006 | The Use of Fair Value in IFRS. (2006). Cairns, David . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22. Full description at Econpapers || Download paper | 2 |
| 2009 | Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups. (2009). Mechelli, Alessandro . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:231-270. Full description at Econpapers || Download paper | 2 |
| 2008 | Fair Value Accounting is the Wrong Scapegoat for this Crisis. (2008). Vron, Nicolas . In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:63-69. Full description at Econpapers || Download paper | 2 |
| 2012 | EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38. Full description at Econpapers || Download paper | 2 |
| 2009 | The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194. Full description at Econpapers || Download paper | 1 |
| 2010 | The Equity Theories and Financial Reporting: An Analysis. (2010). van Mourik, Carien . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:191-211. Full description at Econpapers || Download paper | 1 |
| 2012 | Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Mora, Araceli ; Abela, Mario . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170. Full description at Econpapers || Download paper | 1 |
| 2008 | Actuarial Gains and Losses: the Choice of the Accounting Method. (2008). Morais, Ana Isabel . In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:127-139. Full description at Econpapers || Download paper | 1 |
| 2010 | The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis. (2010). Alexander, David ; Eberhartinger, Eva . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:37-62. Full description at Econpapers || Download paper | 1 |
| 2005 | Accession to the European Union and the Process of Accounting and Auditing Reform. (2005). Day, Judy ; Taylor, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:3-21. Full description at Econpapers || Download paper | 1 |
| 2012 | The Legitimacy of the IASB. (2012). Walton, Peter ; Danjou, Philippe . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:1-15. Full description at Econpapers || Download paper | 1 |
| 2007 | Performance Measurement for Equity Analysis and Valuation1. (2007). Cooper, Stephen . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:1:p:1-49. Full description at Econpapers || Download paper | 1 |
| 2009 | Environmental Disclosure and the Cost of Equity: The French Case. (2009). Djean, Frdrique ; Martinez, Isabelle . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80. Full description at Econpapers || Download paper | 1 |
| 2006 | The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands. (2006). de Jong, Abe ; Verwijmeren, Patrick . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:169-185. Full description at Econpapers || Download paper | 1 |
| 2012 | On the Definitions of Income and Revenue in IFRS. (2012). Nobes, Christopher . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:85-94. Full description at Econpapers || Download paper | 1 |
| 2008 | Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union. (2008). Knirsch, Deborah ; Niemann, Rainer . In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:101-125. Full description at Econpapers || Download paper | 1 |
| 2005 | Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSCs Comment on the IASBs Discussion Paper. (2005). Wagenhofer, Alfred ; Di Pietra, Roberto ; Vehmanen, Petri ; Hoogendoorn, Martin ; Evans, Lisa ; Marton, Jan ; Gebhardt, Guenther ; Mora, Araceli . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:23-45. Full description at Econpapers || Download paper | 1 |
| 2011 | Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67. Full description at Econpapers || Download paper | 1 |
| 2006 | Legal Certainty, European-ness and Full description at Econpapers || Download paper | 1 |
| 2010 | On the Definitions of Income, Expenses and Profit in IFRS. (2010). Barker, Richard . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:147-158. Full description at Econpapers || Download paper | 1 |
| 2009 | Fair Value: Your Value or Mine? An Observation on the Ambiguity of the Fair Value Notion Illustrated by the Credit Crunch. (2009). Schmidt, Martin . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:271-282. Full description at Econpapers || Download paper | 1 |
| 2009 | Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research. (2009). Ramirez, Carlos . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:107-126. Full description at Econpapers || Download paper | 1 |
| 2010 | The Communication Gap: Why Doesnt Accounting Research Make a Greater Contribution to Debates on Accounting Policy?. (2010). Singleton-Green, Brian . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:129-145. Full description at Econpapers || Download paper | 1 |
| 2005 | Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences. (2005). Jens Wüstemann, ; Kierzek, Sonja . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:69-106. Full description at Econpapers || Download paper | 1 |
| 2012 | Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59. Full description at Econpapers || Download paper | 1 |
| 2010 | On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226. Full description at Econpapers || Download paper | 1 |
| 2006 | International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe. (2006). Hoogendoorn, Martin . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:23-26. Full description at Econpapers || Download paper | 1 |
| 2012 | What You Measure is What You Get: The Effects of Accounting Standards Effects Studies. (2012). Gross, Christian . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:171-190. Full description at Econpapers || Download paper | 1 |
| 2010 | The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. (2010). Haller, Axel ; Gee, Maria ; Nobes, Christopher . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:97-122. Full description at Econpapers || Download paper | 1 |
| 2005 | Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge*. (2005). Tokar, Mary . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:47-68. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series:
Papers most cited in the last two years. [Click on heading to sort table]
| Year | Title | Cited |
|---|---|---|
| 2011 | International Accounting Standardisation: Is Politics Back?. (2011). Burlaud, Alain ; Colasse, Bernard . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47. Full description at Econpapers || Download paper | 3 |
| 2007 | Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254. Full description at Econpapers || Download paper | 3 |
| 2006 | Implications of the IAS Regulation for Research into the International Differences in Accounting Systems. (2006). Gornik-Tomaszewski, Sylwia . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:187-217. Full description at Econpapers || Download paper | 2 |
| 2009 | Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups. (2009). Mechelli, Alessandro . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:231-270. Full description at Econpapers || Download paper | 2 |
| 2007 | Stewardship and the Objectives of Financial Statements: A Comment on IASBs Full description at Econpapers || Download paper | 2 |
| 2010 | Have IFRS Affected Earnings Management in the European Union?. (2010). Jarne, Jos Ignacio ; Callao, Susana . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189. Full description at Econpapers || Download paper | 2 |
| 2005 | The Changing Relationship between Tax and Financial Reporting in Spain. (2005). Puig, Xavier . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207. Full description at Econpapers || Download paper | 2 |
| 2005 | International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164. Full description at Econpapers || Download paper | 2 |
| 2005 | Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Jones, Colwyn T. ; Luther, Robert . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193. Full description at Econpapers || Download paper | 2 |
| 2012 | Choices in IFRS Adoption in Spain: Determinants and Consequences. (2012). Moya, Soledad . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:61-83. Full description at Econpapers || Download paper | 2 |
| 2010 | The Development and Status of Enforcement in the European Union. (2010). Berger, Axel . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:15-35. Full description at Econpapers || Download paper | 2 |
| 2012 | EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38. Full description at Econpapers || Download paper | 2 |
Citing documents used to compute impact factor 2:
[Click on heading to sort table]
| Year | Title | See |
|---|---|---|
| 2014 | Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective. (2014). Marcon, Carlo ; Fasan, Marco . In: Working Papers. RePEc:vnm:wpdman:84. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals. (2014). Mora, Araceli ; Calvo, Jose ; alvarez, Igor . In: Journal of Management and Governance. RePEc:kap:jmgtgv:v:18:y:2014:i:3:p:765-791. Full description at Econpapers || Download paper | [Citation Analysis] |
10 most frequent citing series:
[Click on heading to sort table]
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.