0.19
Impact Factor
0.21
5-Years IF
18
5-Years H index
0.19
Impact Factor
0.21
5-Years IF
18
5-Years H index
[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]
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 | 42 | 42 | 52 | 0 | 0 | 9 (17.3%) | 0.04 | ||||||||
1993 | 0.1 | 49 | 91 | 46 | 42 | 42 | 8 (17.4%) | 0.05 | ||||||||
1994 | 0.11 | 34 | 125 | 50 | 91 | 91 | 8 (16%) | 0.05 | ||||||||
1995 | 0.19 | 0.01 | 51 | 176 | 1 | 0.01 | 102 | 83 | 125 | 1 | 11 (10.8%) | 0.07 | ||||
1996 | 0.23 | 0.02 | 60 | 236 | 4 | 0.02 | 85 | 85 | 176 | 4 | 20 (23.5%) | 0.09 | ||||
1997 | 0.03 | 0.27 | 0.05 | 29 | 265 | 13 | 0.05 | 85 | 111 | 3 | 236 | 11 | 13 (15.3%) | 0.09 | ||
1998 | 0.09 | 0.27 | 0.08 | 61 | 326 | 40 | 0.12 | 89 | 89 | 8 | 223 | 17 | 20 (22.5%) | 3 | 0.05 | 0.1 |
1999 | 0.16 | 0.31 | 0.14 | 43 | 369 | 66 | 0.18 | 95 | 90 | 14 | 235 | 32 | 9 (9.5%) | 3 | 0.07 | 0.13 |
2000 | 0.08 | 0.39 | 0.1 | 34 | 403 | 54 | 0.13 | 105 | 104 | 8 | 244 | 24 | 8 (7.6%) | 1 | 0.03 | 0.15 |
2001 | 0.08 | 0.41 | 0.11 | 36 | 439 | 49 | 0.11 | 112 | 77 | 6 | 227 | 26 | 6 (5.4%) | 0.16 | ||
2002 | 0.23 | 0.43 | 0.19 | 42 | 481 | 102 | 0.21 | 145 | 70 | 16 | 203 | 38 | 1 (%) | 2 | 0.05 | 0.19 |
2003 | 0.04 | 0.45 | 0.05 | 37 | 518 | 20 | 0.04 | 94 | 78 | 3 | 216 | 10 | (%) | 0.19 | ||
2004 | 0.05 | 0.51 | 0.1 | 32 | 550 | 42 | 0.08 | 131 | 79 | 4 | 192 | 19 | (%) | 3 | 0.09 | 0.21 |
2005 | 0.12 | 0.54 | 0.14 | 37 | 587 | 68 | 0.12 | 216 | 69 | 8 | 181 | 26 | (%) | 0.22 | ||
2006 | 0.28 | 0.52 | 0.29 | 41 | 628 | 113 | 0.18 | 94 | 69 | 19 | 184 | 54 | (%) | 0.21 | ||
2007 | 0.31 | 0.45 | 0.3 | 28 | 656 | 138 | 0.21 | 167 | 78 | 24 | 189 | 56 | (%) | 1 | 0.04 | 0.18 |
2008 | 0.22 | 0.48 | 0.31 | 35 | 691 | 154 | 0.22 | 93 | 69 | 15 | 175 | 54 | (%) | 1 | 0.03 | 0.2 |
2009 | 0.33 | 0.48 | 0.35 | 51 | 742 | 154 | 0.21 | 58 | 63 | 21 | 173 | 60 | (%) | 0.19 | ||
2010 | 0.16 | 0.44 | 0.31 | 37 | 779 | 212 | 0.27 | 70 | 86 | 14 | 192 | 59 | (%) | 2 | 0.05 | 0.16 |
2011 | 0.14 | 0.53 | 0.4 | 33 | 812 | 243 | 0.3 | 19 | 88 | 12 | 192 | 77 | (%) | 1 | 0.03 | 0.21 |
2012 | 0.19 | 0.58 | 0.39 | 34 | 846 | 245 | 0.29 | 17 | 70 | 13 | 184 | 72 | (%) | 0.22 | ||
2013 | 0.25 | 0.71 | 0.36 | 18 | 864 | 238 | 0.28 | 16 | 67 | 17 | 190 | 68 | (%) | 6 | 0.33 | 0.25 |
2014 | 0.19 | 0.81 | 0.21 | 27 | 891 | 188 | 0.21 | 4 | 52 | 10 | 173 | 36 | (%) | 3 | 0.11 | 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 |
---|---|---|
1995 | The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard . In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280. Full description at Econpapers || Download paper | 57 |
2007 | IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702. Full description at Econpapers || Download paper | 40 |
2005 | Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Cuijpers, Rick ; Buijink, Willem . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524. Full description at Econpapers || Download paper | 33 |
1997 | The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68. Full description at Econpapers || Download paper | 32 |
2005 | Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Van Velthoven, Barbara ; Magnan, Michel ; Cormier, Denis . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers || Download paper | 31 |
2002 | The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773. Full description at Econpapers || Download paper | 26 |
2005 | Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180. Full description at Econpapers || Download paper | 26 |
2005 | The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126. Full description at Econpapers || Download paper | 26 |
2007 | The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33. Full description at Econpapers || Download paper | 23 |
2005 | The adoption of International Accounting Standards in the European Union. (2005). Whittington, Geoffrey . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:127-153. Full description at Econpapers || Download paper | 22 |
2002 | Accounting and capital markets: a survey of the European evidence. (2002). Raffournier, Bernard ; Dumontier, Pascal . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:119-151. Full description at Econpapers || Download paper | 21 |
2003 | ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233. Full description at Econpapers || Download paper | 20 |
1999 | Financial reporting on the Internet by leading UK companies. (1999). B. M. Craven, C. L. Marston, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:321-333. Full description at Econpapers || Download paper | 19 |
2003 | Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153. Full description at Econpapers || Download paper | 19 |
2004 | Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497. Full description at Econpapers || Download paper | 19 |
2004 | Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340. Full description at Econpapers || Download paper | 18 |
1999 | Financial information on the Internet: a survey of the homepages of Austrian companies. (1999). Barbara Pirchegger, Alfred Wagenhofer, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:383-395. Full description at Econpapers || Download paper | 18 |
2001 | Agency costs and audit quality: evidence from France. (2001). Piot, Charles . In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:3:p:461-499. Full description at Econpapers || Download paper | 18 |
2008 | Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Kolk, Ans ; Pinkse, Jonatan ; Levy, David . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745. Full description at Econpapers || Download paper | 18 |
2000 | A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. (2000). Depoers, Florence . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:2:p:245-263. Full description at Econpapers || Download paper | 17 |
2010 | How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423. Full description at Econpapers || Download paper | 17 |
2006 | Identifying Conditional Conservatism. (2006). Ryan, Stephen . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525. Full description at Econpapers || Download paper | 17 |
1995 | Accounting in transition in the transitional economy. (1995). Bailey, Derek. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:4:p:595-623. Full description at Econpapers || Download paper | 17 |
1999 | The Internet as a vehicle for investor relations: the Swedish case. (1999). Hedlin, Pontus. In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:373-381. Full description at Econpapers || Download paper | 16 |
2006 | The negative impact of R&D capitalization: A value relevance approach. (2006). Cazavan-Jeny, Anne . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61. Full description at Econpapers || Download paper | 16 |
2007 | Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications. (2007). Major, Maria ; Hopper, Trevor . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:59-97. Full description at Econpapers || Download paper | 16 |
2000 | Environmental disclosures in the annual reports of large companies in Spain. (2000). . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:7-29. Full description at Econpapers || Download paper | 15 |
2000 | Occupational identity of management accountants in Britain and Germany. (2000). Thomas Ahrens, Christopher S. Chapman, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:4:p:477-498. Full description at Econpapers || Download paper | 15 |
2005 | The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Van Lent, Laurence ; Nikolaev, Valeri . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724. Full description at Econpapers || Download paper | 14 |
1998 | The margins of accounting. (1998). Miller, Peter . In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621. Full description at Econpapers || Download paper | 14 |
1996 | Cost accounting in Finland: current practice and trends of development. (1996). Lukka, Kari ; Granlund, Markus . In: European Accounting Review. RePEc:taf:euract:v:5:y:1996:i:1:p:1-28. Full description at Econpapers || Download paper | 14 |
1994 | Product costing in UK manufacturing organizations. (1994). Drury, Colin ; Tayles, Mike . In: European Accounting Review. RePEc:taf:euract:v:3:y:1994:i:3:p:443-470. Full description at Econpapers || Download paper | 14 |
2002 | Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). Correa, Carmen ; Carrasco, Francisco ; Llena, Fernando. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740. Full description at Econpapers || Download paper | 14 |
1992 | The politics of brand accounting in the United Kingdom. (1992). Power, Michael . In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:39-68. Full description at Econpapers || Download paper | 14 |
2007 | The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196. Full description at Econpapers || Download paper | 13 |
2006 | Why an auditor cant be competent and independent: A french case study. (2006). . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:2:p:153-179. Full description at Econpapers || Download paper | 13 |
1997 | Strategic interventions of management accountants: everyday practice of British and German brewers. (1997). Ahrens, Thomas . In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:4:p:557-588. Full description at Econpapers || Download paper | 13 |
2007 | The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583. Full description at Econpapers || Download paper | 13 |
2004 | Mobilizing local knowledge with Provocative non-financial measures. (2004). Vaivio, Juhani . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:1:p:39-71. Full description at Econpapers || Download paper | 13 |
1999 | External reporting of accounting and financial information via the Internet in Spain. (1999). Catherine Gowthorpe, Oriol Amat, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:365-371. Full description at Econpapers || Download paper | 13 |
2007 | The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362. Full description at Econpapers || Download paper | 13 |
2006 | Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV). (2006). Wang, Huiwen ; Ding, Yuan ; Chavent, Marie ; Fu, Linghui. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:2:p:181-218. Full description at Econpapers || Download paper | 13 |
1994 | Accounting in Greece. (1994). Ballas, Apostolos . In: European Accounting Review. RePEc:taf:euract:v:3:y:1994:i:1:p:107-121. Full description at Econpapers || Download paper | 12 |
2002 | Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value. (2002). Mora, Araceli ; Arce, Miguel . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:3:p:573-599. Full description at Econpapers || Download paper | 12 |
2005 | A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. (2005). Tarca, Ann ; Brown, Philip . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:181-212. Full description at Econpapers || Download paper | 12 |
2005 | The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61. Full description at Econpapers || Download paper | 12 |
2002 | Financial accounting developments in the European Union: past events and future prospects. (2002). Haller, Axel . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:153-190. Full description at Econpapers || Download paper | 12 |
1993 | The use and perceived importance of annual reports by investment analysts in the Netherlands. (1993). Vergoossen, Ruud . In: European Accounting Review. RePEc:taf:euract:v:2:y:1993:i:2:p:219-244. Full description at Econpapers || Download paper | 12 |
2008 | Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469. Full description at Econpapers || Download paper | 11 |
1992 | Accounting calculation and the shifting sphere of the economic. (1992). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:125-143. Full description at Econpapers || Download paper | 11 |
50 most relevant documents in this series:
Papers most cited in the last two years. [Click on heading to sort table]
Year | Title | Cited |
---|---|---|
2007 | IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702. Full description at Econpapers || Download paper | 20 |
2007 | The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33. Full description at Econpapers || Download paper | 13 |
2013 | Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37. Full description at Econpapers || Download paper | 11 |
2007 | The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583. Full description at Econpapers || Download paper | 9 |
2005 | Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Cuijpers, Rick ; Buijink, Willem . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524. Full description at Econpapers || Download paper | 9 |
1995 | The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard . In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280. Full description at Econpapers || Download paper | 9 |
2005 | Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Van Velthoven, Barbara ; Magnan, Michel ; Cormier, Denis . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers || Download paper | 8 |
2004 | Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340. Full description at Econpapers || Download paper | 8 |
2009 | Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62. Full description at Econpapers || Download paper | 8 |
2008 | Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Kolk, Ans ; Pinkse, Jonatan ; Levy, David . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745. Full description at Econpapers || Download paper | 8 |
2005 | Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180. Full description at Econpapers || Download paper | 8 |
2006 | Identifying Conditional Conservatism. (2006). Ryan, Stephen . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525. Full description at Econpapers || Download paper | 8 |
2010 | How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423. Full description at Econpapers || Download paper | 8 |
2003 | Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153. Full description at Econpapers || Download paper | 8 |
2000 | A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. (2000). Depoers, Florence . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:2:p:245-263. Full description at Econpapers || Download paper | 8 |
2010 | The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Falk, Haim ; Barniv, Ran ; Aharony, Joseph . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578. Full description at Econpapers || Download paper | 7 |
2005 | The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61. Full description at Econpapers || Download paper | 7 |
2003 | ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233. Full description at Econpapers || Download paper | 7 |
2010 | The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World. (2010). Gaio, Cristina . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:4:p:693-738. Full description at Econpapers || Download paper | 7 |
2005 | An institutional perspective of accountants new roles - the interplay of contradictions and praxis. (2005). Baldvinsdottir, Gudrun ; Burns, John . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:725-757. Full description at Econpapers || Download paper | 6 |
2002 | The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773. Full description at Econpapers || Download paper | 6 |
2004 | Fair value accounting in the agricultural sector: some implications for international accounting harmonization. (2004). Elad, Charles . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:4:p:621-641. Full description at Econpapers || Download paper | 6 |
1997 | The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68. Full description at Econpapers || Download paper | 6 |
2006 | International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing. (2006). Gassen, Joachim ; Sellhorn, Thorsten ; Rolf Uwe Fülbier, . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:527-564. Full description at Econpapers || Download paper | 6 |
2007 | The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196. Full description at Econpapers || Download paper | 6 |
2007 | Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826. Full description at Econpapers || Download paper | 5 |
2004 | Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497. Full description at Econpapers || Download paper | 5 |
2007 | The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362. Full description at Econpapers || Download paper | 5 |
2002 | Accounting and capital markets: a survey of the European evidence. (2002). Raffournier, Bernard ; Dumontier, Pascal . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:119-151. Full description at Econpapers || Download paper | 5 |
2006 | Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV). (2006). Wang, Huiwen ; Ding, Yuan ; Chavent, Marie ; Fu, Linghui. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:2:p:181-218. Full description at Econpapers || Download paper | 5 |
2009 | How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects. (2009). Naranjo-Gil, David ; Maas, Victor ; Hartmann, Frank . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:4:p:667-695. Full description at Econpapers || Download paper | 5 |
2005 | The adoption of International Accounting Standards in the European Union. (2005). Whittington, Geoffrey . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:127-153. Full description at Econpapers || Download paper | 5 |
1997 | Strategic interventions of management accountants: everyday practice of British and German brewers. (1997). Ahrens, Thomas . In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:4:p:557-588. Full description at Econpapers || Download paper | 5 |
2005 | The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Van Lent, Laurence ; Nikolaev, Valeri . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724. Full description at Econpapers || Download paper | 5 |
2009 | Accrual Accounting in EU Local Governments: One Method, Several Approaches. (2009). Yetano, Ana ; Pina, Vicente ; Torres, Lourdes . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:4:p:765-807. Full description at Econpapers || Download paper | 4 |
2012 | IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. (2012). Nobes, Christopher ; Kvaal, Erlend . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:343-371. Full description at Econpapers || Download paper | 4 |
2004 | Mobilizing local knowledge with Provocative non-financial measures. (2004). Vaivio, Juhani . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:1:p:39-71. Full description at Econpapers || Download paper | 4 |
2008 | Legitimacy and Identity in Germanic Management Accounting Research. (2008). Becker, Calbrecht ; Messner, Martin ; Binder, Christoph. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:129-159. Full description at Econpapers || Download paper | 4 |
2008 | Carbon Trading: Accounting and Reporting Issues. (2008). Bebbington, Jan . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717. Full description at Econpapers || Download paper | 4 |
2008 | Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Perez, Daniel ; Salas-Fumas, Vicente ; Saurina, Jesus . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445. Full description at Econpapers || Download paper | 4 |
2007 | Endogeneity in Management Accounting Research: A Comment. (2007). Van Lent, Laurence . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:197-205. Full description at Econpapers || Download paper | 4 |
1999 | The future of auditing: the debate in the UK. (1999). Hatherly, David J.. In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:1:p:51-65. Full description at Econpapers || Download paper | 4 |
2008 | Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469. Full description at Econpapers || Download paper | 4 |
2004 | Balance sheet versus earnings conservatism in Europe. (2004). Mora, Araceli ; Juan Manuel Garcia Lara, . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:261-292. Full description at Econpapers || Download paper | 4 |
2002 | Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value. (2002). Mora, Araceli ; Arce, Miguel . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:3:p:573-599. Full description at Econpapers || Download paper | 4 |
2008 | Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96. Full description at Econpapers || Download paper | 4 |
2008 | The Value Relevance of Greenhouse Gas Emissions Allowances: An Exploratory Study in the Related United States SO2 Market. (2008). Johnston, Derek ; Sefcik, Stephan ; Soderstrom, Naomi. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:747-764. Full description at Econpapers || Download paper | 3 |
2005 | Explaining financial difficulties based on previous payment behavior, management background variables and financial ratios. (2005). Back, Peter . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:839-868. Full description at Econpapers || Download paper | 3 |
2010 | Does Valuation Model Choice Affect Target Price Accuracy?. (2010). Demirakos, Efthimios ; Strong, Norman ; Walker, Martin . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:1:p:35-72. Full description at Econpapers || Download paper | 3 |
1998 | The margins of accounting. (1998). Miller, Peter . In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621. Full description at Econpapers || Download paper | 3 |
Citing documents used to compute impact factor 10:
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2014 | An average-based accounting approach to capital asset investments: The case of project finance. (2014). Magni, Carlo Alberto . In: Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance). RePEc:mod:wcefin:14109. Full description at Econpapers || Download paper | [Citation Analysis] |
2014 | Organizational architecture and pro-social behavior : Three essays. (2014). Yin, H.. In: Other publications TiSEM. RePEc:tiu:tiutis:d9fb03b9-cf92-4667-bd94-60ef88d0060c. Full description at Econpapers || Download paper | [Citation Analysis] |
2014 | Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment. (2014). Sureth, Caren ; Fahr, Rene ; Janssen, Elmar . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:166. Full description at Econpapers || Download paper | [Citation Analysis] |
2014 | How has the international harmonization of financial reporting standards affected merger premiums within the European Union?. (2014). Bozos, Konstantinos ; Ratnaike, Yasanji C. ; Alsharairi, Malek . In: International Review of Financial Analysis. RePEc:eee:finana:v:31:y:2014:i:c:p:48-60. Full description at Econpapers || Download paper | [Citation Analysis] |
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 | Qui a le plus profité de lâadoption des IFRS en France ?. (2014). Shibly, Fatima Baalbaki ; Dumontier, Pascal . In: Post-Print. RePEc:hal:journl:halshs-01181221. Full description at Econpapers || Download paper | [Citation Analysis] |
2014 | Cash flow asymmetry: Causes and implications for conditional conservatism research. (2014). Collins, Daniel W. ; Tian, Xiaoli ; Hribar, Paul . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:2:p:173-200. Full description at Econpapers || Download paper | [Citation Analysis] |
2014 | Interfaces, narrations and the legitimisation of financialisation: The discursive activity of management accountants. (2014). Morales, Jeremy ; Legalais, Laetitia . In: Economics Papers from University Paris Dauphine. RePEc:dau:papers:123456789/14570. Full description at Econpapers || Download paper | [Citation Analysis] |
2014 | IFRS Due Process as an Inspiration for Legislative Process of Developing the Czech Accounting Legislation. (2014). Valakova, Mariana . In: Äeský finanÄnà a úÄetnà Äasopis. RePEc:prg:jnlcfu:v:2014:y:2014:i:4:id:427:p:106-119. Full description at Econpapers || Download paper | [Citation Analysis] |
2014 | Qui a le plus profité de lâadoption des IFRS en France ?. (2014). Shibly, Fatima Baalbaki ; Dumontier, Pascal . In: Post-Print. RePEc:hal:journl:halshs-01181221. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2014
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2014 | Hooked on a feeling: The affective component of socioemotional wealth in family firms. (2014). Gomez-Mejia, Luis R. ; Morgan, Timothy J.. In: Journal of Family Business Strategy. RePEc:eee:fambus:v:5:y:2014:i:3:p:280-288. Full description at Econpapers || Download paper | [Citation Analysis] |
2014 | Implications of power: When the CEO can pressure the CFO to bias reports. (2014). Friedman, Henry L.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:58:y:2014:i:1:p:117-141. 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] |
Recent citations received in: 2013
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Year | Title | See |
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2013 | Impact of Mandatory IFRS Adoption on Conditional Conservatism in
Europe. (2013). Filip, Andrei ; Andre, Paul ; Paugam, Luc . In: ESSEC Working Papers. RePEc:ebg:essewp:dr-13011. Full description at Econpapers || Download paper | [Citation Analysis] |
2013 | The debate on rented assets capitalization: The economic impact on family firms. (2013). Fito, angels M. ; Moya, Soledad ; Orgaz, Neus . In: Journal of Family Business Strategy. RePEc:eee:fambus:v:4:y:2013:i:4:p:260-269. Full description at Econpapers || Download paper | [Citation Analysis] |
2013 | Mandatory IFRS reporting and changes in enforcement. (2013). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:147-177. Full description at Econpapers || Download paper | [Citation Analysis] |
2013 | Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Filip, Andrei ; Andre, Paul ; Paugam, Luc . In: Post-Print. RePEc:hal:journl:hal-00862683. Full description at Econpapers || Download paper | [Citation Analysis] |
2013 | Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Andre, Paul ; Paugam, Luc ; Filip, Andrei . In: Working Papers. RePEc:hal:wpaper:hal-00862683. 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
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2011 | Building High Performance Strategy of Military Expenditures: The Utility Function in the Middle of Defence Budgeting. (2011). Sedysheva, Maritana . In: Annals of the University of Petrosani, Economics. RePEc:pet:annals:v:11:y:2011:i:4:p:271-286. Full description at Econpapers || Download paper | [Citation Analysis] |
10 most frequent citing series:
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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.