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Last updated December, 3 2015 760.408 documents processed, 20.499.313 references and 8.066.571 citations

European Accounting Review / Taylor & Francis Journals


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]

Main indicators


Raw data


IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.09000 (%)0.03
19910.09000 (%)0.04
19920.09424252009 (17.3%)0.04
19930.149914642428 (17.4%)0.05
19940.11341255091918 (16%)0.05
19950.190.015117610.0110283125111 (10.8%)0.07
19960.230.026023640.028585176420 (23.5%)0.09
19970.030.270.0529265130.058511132361113 (15.3%)0.09
19980.090.270.0861326400.12898982231720 (22.5%)30.050.1
19990.160.310.1443369660.18959014235329 (9.5%)30.070.13
20000.080.390.134403540.131051048244248 (7.6%)10.030.15
20010.080.410.1136439490.11112776227266 (5.4%)0.16
20020.230.430.19424811020.211457016203381 (%)20.050.19
20030.040.450.0537518200.049478321610 (%)0.19
20040.050.510.132550420.0813179419219 (%)30.090.21
20050.120.540.1437587680.1221669818126 (%)0.22
20060.280.520.29416281130.1894691918454 (%)0.21
20070.310.450.3286561380.21167782418956 (%)10.040.18
20080.220.480.31356911540.2293691517554 (%)10.030.2
20090.330.480.35517421540.2158632117360 (%)0.19
20100.160.440.31377792120.2770861419259 (%)20.050.16
20110.140.530.4338122430.319881219277 (%)10.030.21
20120.190.580.39348462450.2917701318472 (%)0.22
20130.250.710.36188642380.2816671719068 (%)60.330.25
20140.190.810.21278911880.214521017336 (%)30.110.28
 
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

 

50 most cited documents in this series:


[Click on heading to sort table]

YearTitleCited
1995The 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
2007IFRS 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
2005Voluntary 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
1997The 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.

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32
2005Environmental 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
2002The 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
2005Earnings 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.

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26
2005The 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.

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26
2007The 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.

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23
2005The 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
2002Accounting 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.

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21
2003ERP 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.

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20
1999Financial 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.

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19
2003Enterprise 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
2004Predicting 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.

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19
2004Proprietary 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.

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18
1999Financial 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.

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18
2001Agency 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.

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18
2008Corporate 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.

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18
2000A 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.

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17
2010How 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.

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17
2006Identifying Conditional Conservatism. (2006). Ryan, Stephen . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525.

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17
1995Accounting 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.

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17
1999The 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.

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16
2006The 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.

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16
2007Extending 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.

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16
2000Environmental 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.

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15
2000Occupational 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.

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15
2005The 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.

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14
1998The margins of accounting. (1998). Miller, Peter . In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

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14
1996Cost 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.

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14
1994Product 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.

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14
2002Accountability 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.

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14
1992The 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.

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14
2007The 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.

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13
2006Why 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.

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13
1997Strategic 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.

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13
2007The 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.

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13
2004Mobilizing 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.

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13
1999External 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.

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13
2007The 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.

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13
2006Disclosure 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.

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13
1994Accounting in Greece. (1994). Ballas, Apostolos . In: European Accounting Review. RePEc:taf:euract:v:3:y:1994:i:1:p:107-121.

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12
2002Empirical 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.

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12
2005A 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.

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12
2005The 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.

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12
2002Financial 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.

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12
1993The 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.

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12
2008Earnings 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.

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11
1992Accounting 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.

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11

50 most relevant documents in this series:


Papers most cited in the last two years. [Click on heading to sort table]

YearTitleCited
2007IFRS 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
2007The 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
2013Intended 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.

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11
2007The 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
2005Voluntary 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
1995The 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
2005Environmental 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
2004Proprietary 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
2009Legitimation 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
2008Corporate 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
2005Earnings 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
2006Identifying 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
2010How 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
2003Enterprise 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
2000A 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
2010The 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
2005The 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
2003ERP 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
2010The 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.

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7
2005An 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.

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6
2002The 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
2004Fair 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
1997The 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
2006International 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.

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6
2007The 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
2007Exploring 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
2004Predicting 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
2007The 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
2002Accounting 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
2006Disclosure 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
2009How 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.

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5
2005The 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
1997Strategic 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
2005The 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
2009Accrual 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.

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4
2012IFRS 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.

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4
2004Mobilizing 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.

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2008Legitimacy 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.

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2008Carbon Trading: Accounting and Reporting Issues. (2008). Bebbington, Jan . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717.

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2008Earnings 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.

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2007Endogeneity 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.

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4
1999The 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.

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2008Earnings 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.

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4
2004Balance 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.

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4
2002Empirical 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.

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4
2008Changing 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.

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2008The 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.

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3
2005Explaining 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.

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3
2010Does 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.

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3
1998The margins of accounting. (1998). Miller, Peter . In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

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3

Citing documents used to compute impact factor 10:


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2014An 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.

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2014Organizational architecture and pro-social behavior : Three essays. (2014). Yin, H.. In: Other publications TiSEM. RePEc:tiu:tiutis:d9fb03b9-cf92-4667-bd94-60ef88d0060c.

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2014Can 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.

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2014How 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.

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2014Implications 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.

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2014Qui a le plus profité de l’adoption des IFRS en France ?. (2014). Shibly, Fatima Baalbaki ; Dumontier, Pascal . In: Post-Print. RePEc:hal:journl:halshs-01181221.

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2014Cash 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.

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2014Interfaces, 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.

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2014IFRS Due Process as an Inspiration for Legislative Process of Developing the Czech Accounting Legislation. (2014). Valakova, Mariana . In: Český finanční a účetní časopis. RePEc:prg:jnlcfu:v:2014:y:2014:i:4:id:427:p:106-119.

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2014Qui a le plus profité de l’adoption des IFRS en France ?. (2014). Shibly, Fatima Baalbaki ; Dumontier, Pascal . In: Post-Print. RePEc:hal:journl:halshs-01181221.

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2014Hooked 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.

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2014Implications 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.

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2014Addressing 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.

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Recent citations received in: 2013


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2013Impact 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.

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2013The 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.

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2013Mandatory 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.

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2013Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Filip, Andrei ; Andre, Paul ; Paugam, Luc . In: Post-Print. RePEc:hal:journl:hal-00862683.

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2013Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Andre, Paul ; Paugam, Luc ; Filip, Andrei . In: Working Papers. RePEc:hal:wpaper:hal-00862683.

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2013Some 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.

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Recent citations received in: 2012


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Recent citations received in: 2011


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2011Building 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.

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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.