0.19
Impact Factor
0.18
5-Years IF
5
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 ]
[more data in EconPapers] [
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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 | 2 | 2 | 0 | 0 | (%) | 0.09 | |||||||||
| 1997 | 0.27 | 15 | 17 | 7 | 2 | 2 | (%) | 0.09 | ||||||||
| 1998 | 0.06 | 0.27 | 0.06 | 6 | 23 | 1 | 0.04 | 42 | 17 | 1 | 17 | 1 | (%) | 0.1 | ||
| 1999 | 0.1 | 0.31 | 0.09 | 23 | 3 | 0.13 | 21 | 2 | 23 | 2 | (%) | 0.13 | ||||
| 2000 | 0.67 | 0.39 | 0.17 | 23 | 5 | 0.22 | 6 | 4 | 23 | 4 | (%) | 0.15 | ||||
| 2001 | 0.41 | 23 | 0 | 23 | (%) | 0.16 | ||||||||||
| 2002 | 0.43 | 23 | 0 | 21 | (%) | 0.19 | ||||||||||
| 2003 | 0.45 | 23 | 0 | 6 | (%) | 0.19 | ||||||||||
| 2004 | 0.51 | 23 | 3 | 0.13 | 0 | 0 | (%) | 0.21 | ||||||||
| 2005 | 0.54 | 23 | 2 | 0.09 | 0 | 0 | (%) | 0.22 | ||||||||
| 2006 | 0.52 | 23 | 2 | 0.09 | 0 | 0 | (%) | 0.21 | ||||||||
| 2007 | 0.45 | 23 | 8 | 0.35 | 0 | 0 | (%) | 0.18 | ||||||||
| 2008 | 0.48 | 4 | 27 | 3 | 0.11 | 8 | 0 | 0 | (%) | 0.2 | ||||||
| 2009 | 0.25 | 0.48 | 0.25 | 27 | 4 | 0.15 | 4 | 1 | 4 | 1 | (%) | 0.19 | ||||
| 2010 | 0.5 | 0.44 | 0.5 | 27 | 6 | 0.22 | 4 | 2 | 4 | 2 | (%) | 0.16 | ||||
| 2011 | 0.53 | 0.25 | 28 | 55 | 8 | 0.15 | 21 | 0 | 4 | 1 | 1 (4.8%) | 3 | 0.11 | 0.21 | ||
| 2012 | 0.04 | 0.58 | 0.13 | 29 | 84 | 11 | 0.13 | 11 | 28 | 1 | 32 | 4 | 1 (9.1%) | 0.22 | ||
| 2013 | 0.14 | 0.71 | 0.15 | 30 | 114 | 18 | 0.16 | 9 | 57 | 8 | 61 | 9 | (%) | 2 | 0.07 | 0.25 |
| 2014 | 0.19 | 0.81 | 0.18 | 31 | 145 | 20 | 0.14 | 2 | 59 | 11 | 87 | 16 | (%) | 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 |
|---|---|---|
| 1998 | Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers || Download paper | 21 |
| 1998 | International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188. Full description at Econpapers || Download paper | 15 |
| 2011 | The European IFRS experiment: objectives, research challenges and some early evidence. (2011). Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers || Download paper | 9 |
| 1998 | Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs. (1998). Adams, C. A. ; Gray, S. J. ; Weetman, P. ; E. A. E. Jones, . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:189-208. Full description at Econpapers || Download paper | 8 |
| 2008 | Determinants of intellectual capital disclosure in prospectuses of initial public offerings. (2008). Singh, Inderpal ; J--L W. Mitchell Van der Zahn, . In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:409-431. Full description at Econpapers || Download paper | 6 |
| 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 | 5 |
| 2011 | New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers || Download paper | 5 |
| 1997 | Linear Information Dynamics, Dividend Irrelevance, Corporate Valuation and the Clean Surplus Relationship. (1997). Stark, Andrew W.. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:3:p:219-228. Full description at Econpapers || Download paper | 3 |
| 1997 | An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany. (1997). Deller, Dominic ; Stubenrath, Michael . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1997:i:2:p:111-129. Full description at Econpapers || Download paper | 3 |
| 2011 | Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers || Download paper | 3 |
| 2012 | Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context. (2012). Smith, Sarah Jane ; Beattie, Vivien . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:5:p:471-494. Full description at Econpapers || Download paper | 2 |
| 2012 | Publication records of accounting and finance faculty promoted to professor: evidence from the UK. (2012). Goodacre, Alan ; Beattie, Vivien . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:197-231. Full description at Econpapers || Download paper | 2 |
| 2014 | The perceived credibility of forward-looking performance disclosures. (2014). Hussainey, Khaled ; Athanasakou, Vasiliki . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:3:p:227-259. Full description at Econpapers || Download paper | 2 |
| 2012 | Self-serving causal disclosures and short-term IPO valuation -- evidence from China. (2012). Cheng, Peng ; Aerts, Walter . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:1:p:49-75. Full description at Econpapers || Download paper | 2 |
| 2013 | Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers || Download paper | 2 |
| 2011 | A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris M.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers || Download paper | 2 |
| 2013 | The continued survival of international differences under IFRS. (2013). Nobes, Christopher . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers || Download paper | 2 |
| 2012 | Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260. Full description at Econpapers || Download paper | 2 |
| 2013 | Financial reporting and firm valuation: relevance lost or relevance regained?. (2013). Hail, Luzi . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:329-358. Full description at Econpapers || Download paper | 2 |
| 2011 | IFRS monopoly: the Pied Piper of financial reporting. (2011). . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:291-306. Full description at Econpapers || Download paper | 2 |
| 2015 | The demand for auditor services in wholly family-owned private firms: the moderating role of generation. (2015). Corten, Maarten ; Steijvers, Tensie ; Lybaert, Nadine . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:1:p:1-26. Full description at Econpapers || Download paper | 1 |
| 2013 | The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers || Download paper | 1 |
| 2012 | The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418. Full description at Econpapers || Download paper | 1 |
| 2008 | Firm characteristics and audit committees complying with ’best practice‘ membership guidelines. (2008). Rainsbury, Elizabeth A. ; Cahan, Steven F. ; Bradbury, Michael E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:393-408. Full description at Econpapers || Download paper | 1 |
| 1998 | Capital Gains Tax: Implications for the Firms Cost of Capital, Share Valuation and Investment Decision-Making. (1998). Dempsey, Mike . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:2:p:91-96. Full description at Econpapers || Download paper | 1 |
| 2012 | Business-model (intent)-based accounting. (2012). Trott, Edward ; Linsmeier, Thomas ; Schipper, Katherine ; Leisenring, James . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:329-344. Full description at Econpapers || Download paper | 1 |
| 2013 | Prioritising disclosures in the annual report. (2013). Plenborg, Thomas ; Johansen, Thomas Riise . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:6:p:605-635. Full description at Econpapers || Download paper | 1 |
| 2008 | Occupational differentiation and exclusion in early Canadian accountancy. (2008). Edwards, John Richard ; Walker, Stephen P.. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:373-391. Full description at Econpapers || Download paper | 1 |
| 2012 | Discussion of ‘Financial instruments, financial reporting, and financial stability’ by Christian Laux (2012). (2012). Haldane, Andrew G.. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:261-266. Full description at Econpapers || Download paper | 1 |
| 2013 | How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers || Download paper | 1 |
| 2012 | When is good news really good news?. (2012). Schleicher, Thomas . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:5:p:547-573. Full description at Econpapers || Download paper | 1 |
| 1997 | The Impact of Irreversibility, Uncertainty and Timing Options on Deprival Valuations and the Detection of Monopoly Profits. (1997). Stark, Andrew W.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1997:i:1:p:40-52. Full description at Econpapers || Download paper | 1 |
| 2011 | The fragile returns to investor relations: evidence from a period of declining market confidence. (2011). Peasnell, Kenneth ; Young, Steven ; Talib, Sayjda . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:1:p:69-90. 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 | The European IFRS experiment: objectives, research challenges and some early evidence. (2011). Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers || Download paper | 7 |
| 2011 | New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers || Download paper | 5 |
| 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 | 5 |
| 1998 | International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188. Full description at Econpapers || Download paper | 3 |
| 2011 | Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers || Download paper | 3 |
| 2012 | Publication records of accounting and finance faculty promoted to professor: evidence from the UK. (2012). Goodacre, Alan ; Beattie, Vivien . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:197-231. Full description at Econpapers || Download paper | 2 |
| 2012 | Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context. (2012). Smith, Sarah Jane ; Beattie, Vivien . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:5:p:471-494. Full description at Econpapers || Download paper | 2 |
| 2013 | Financial reporting and firm valuation: relevance lost or relevance regained?. (2013). Hail, Luzi . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:329-358. Full description at Econpapers || Download paper | 2 |
| 2012 | Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260. Full description at Econpapers || Download paper | 2 |
| 1998 | Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers || Download paper | 2 |
| 2013 | Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers || Download paper | 2 |
| 2014 | The perceived credibility of forward-looking performance disclosures. (2014). Hussainey, Khaled ; Athanasakou, Vasiliki . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:3:p:227-259. Full description at Econpapers || Download paper | 2 |
| 2012 | Self-serving causal disclosures and short-term IPO valuation -- evidence from China. (2012). Cheng, Peng ; Aerts, Walter . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:1:p:49-75. Full description at Econpapers || Download paper | 2 |
| 2011 | A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris M.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers || Download paper | 2 |
| 2013 | The continued survival of international differences under IFRS. (2013). Nobes, Christopher . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers || Download paper | 2 |
Citing documents used to compute impact factor 11:
[Click on heading to sort table]
| Year | Title | See |
|---|---|---|
| 2014 | Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures. (2014). BURCA, Valentin . In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2014:i:3:p:33-42. Full description at Econpapers || Download paper | [Citation Analysis] |
| 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 | The perceived credibility of forward-looking performance disclosures. (2014). Hussainey, Khaled ; Athanasakou, Vasiliki E.. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:55974. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Should financial reporting reflect firmsâ business models? What accounting can learn from the economic theory of the firm. (2014). Singleton-Green, Brian . In: Journal of Management and Governance. RePEc:kap:jmgtgv:v:18:y:2014:i:3:p:697-706. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | The economic consequences of including fair value adjustments to shareholdersâ equity in regulatory capital calculations. (2014). Chircop, Justin ; Novotny-Farkas, Zoltan . In: IEHAS Discussion Papers. RePEc:has:discpr:1426. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type. (2014). . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:5:p:545-571. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Rhetorical impression management in corporate narratives and institutional environment. (2014). YAN, Beibei ; Aerts, Walter . In: Working Papers. RePEc:ant:wpaper:2014014. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Systemic risk, governance and global financial stability. (2014). Haldane, Andy ; Ellis, Luci ; Moshirian, Fariborz . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:45:y:2014:i:c:p:175-181. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Gender and the evaluation of research. (2014). Brooks, Chris ; Fenton, Evelyn M.. In: Research Policy. RePEc:eee:respol:v:43:y:2014:i:6:p:990-1001. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Research Patterns in the Spanish Accounting Academia. (2014). Prior, Diego ; Moya, Soledad ; Rodriguez-Perez, Gonzalo . In: Investigaciones de EconomÃa de la Educación volume 9. RePEc:aec:ieed09:09-30. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | When do investors forgive entrepreneurs for lying?. (2014). Bosse, Douglas A. ; Pollack, Jeffrey M.. In: Journal of Business Venturing. RePEc:eee:jbvent:v:29:y:2014:i:6:p:741-754. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2013
[Click on heading to sort table]
| Year | Title | See |
|---|---|---|
| 2013 | Earnings management in Brazil: a survey of the literature. (2013). Martinez, Antonio Lopo . In: Brazilian Business Review. RePEc:bbz:fcpbbr:v:10:y:2013:i:4:p:1-29. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2013 | Some Observations on Research on the Benefits to Nations of Adopting IFRS. (2013). Brown, Philip . In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2013:v:3:p:1-19. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2011
[Click on heading to sort table]
| Year | Title | See |
|---|---|---|
| 2011 | Paradox of Writing Clear Rules: Interplay of Financial Reporting Standards and Engineering. (2011). . In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2011:v:1:p:119-130. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2011 | Who Benefits from the Adoption of IFRS?. (2011). Okuda, Shin'ya ; Shin' ya Okuda, . In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2011:v:1:p:61-69. Full description at Econpapers || Download paper | [Citation Analysis] |
| 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] |
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.