Citation analysis for Accounting & Taxation / The Institute for Business and Finance Research

Accounting & Taxation / The Institute for Business and Finance Research

0.03

Impact Factor

0.04

5-Years IF

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
1990		0.1			0				0		0		(%)			0.04
1991		0.09			0				0		0		(%)			0.04
1992		0.1			0				0		0		(%)			0.04
1993		0.11			0				0		0		(%)			0.05
1994		0.12			0				0		0		(%)			0.05
1995		0.19			0				0		0		(%)			0.07
1996		0.22			0				0		0		(%)			0.09
1997		0.27			0				0		0		(%)			0.09
1998		0.27			0				0		0		(%)			0.1
1999		0.31			0				0		0		(%)			0.13
2000		0.4			0				0		0		(%)			0.15
2001		0.4			0				0		0		(%)			0.15
2002		0.42			0				0		0		(%)			0.18
2003		0.44			0				0		0		(%)			0.18
2004		0.49			0				0		0		(%)			0.2
2005		0.53			0				0		0		(%)			0.21
2006		0.51			0	1			0		0		(%)			0.2
2007		0.44			0				0		0		(%)			0.18
2008		0.47			0	1			0		0		(%)			0.2
2009		0.47		10	10			3	0		0		(%)			0.19
2010		0.44		8	18				10		10		(%)			0.16
2011		0.51		17	35	1	0.03	2	18		18		(%)			0.2
2012		0.56		19	54			10	25		35		(%)			0.21
2013	0.03	0.66	0.02	18	72	1	0.01	1	36	1	54	1	(%)			0.23
2014	0.03	0.67	0.01	19	91	1	0.01	1	37	1	72	1	(%)			0.22
2015	0.03	0.82	0.04	16	107	5	0.05		37	1	81	3	(%)			0.27

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:

#	Year	Title	Cited
1	2012	THE ETHICS OF TAX EVASION: A SURVEY OF HISPANIC OPINION. (2012). McGee, Robert ; Djatej, Arsen M. ; Robert H. S. Sarikas,, . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:53-74. Full description at Econpapers \|\| Download paper	9
2	2009	Determining Factors of Internet Financial Reporting in Indonesia. (2009). Almilia, Luciana Spica . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:87-99. Full description at Econpapers \|\| Download paper	3
3	2012	RESIDUAL INCOME VERSUS DISCOUNTED CASH FLOW VALUATION MODELS: AN EMPIRICAL STUDY. (2012). Perek, Ali Atilla . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:57-64. Full description at Econpapers \|\| Download paper	1
4	2011	DOES VOLUNTARY DISCLOSURE LEVEL AFFECT THE VALUE RELEVANCE OF ACCOUNTING INFORMATION?. (2011). Alanezi, Faisal S. ; Alfaraih, Mishari M.. In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:65-84. Full description at Econpapers \|\| Download paper	1
5	2014	DETERMINANTS OF NON-PERFORMING LOANS IN NIGERIA. (2014). Emmanuel, Mofoluwaso ; Akinlo, Olayinka . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:21-28. Full description at Econpapers \|\| Download paper	1
6	2011	USING FINANCIAL RATIOS AND LENDER RELATIONSHIP THEORY TO ASSESS FARM CREDITWORTHINESS. (2011). Reichert, Alan ; Posey, Raymond . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:1:p:45-56. Full description at Econpapers \|\| Download paper	1
7	2013	THE IMPACTS OF A MICROFINANCE LENDING SCHEME ON CLIENTS IN GHANA. (2013). Turnell, Sean ; Onyina, Paul A.. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:79-88. Full description at Econpapers \|\| Download paper	1

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2012	THE ETHICS OF TAX EVASION: A SURVEY OF HISPANIC OPINION. (2012). McGee, Robert ; Djatej, Arsen M. ; Robert H. S. Sarikas,, . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:53-74. Full description at Econpapers \|\| Download paper	5
2	2009	Determining Factors of Internet Financial Reporting in Indonesia. (2009). Almilia, Luciana Spica . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:87-99. Full description at Econpapers \|\| Download paper	3

Citing documents used to compute impact factor 1:

Year	Title
2015	Value of E-Banking to Small and Medium-Sized Enterprises. (2015). Jenkins, Glenn ; Shahnoori, Parveneh . In: Development Discussion Papers. RePEc:qed:dpaper:281. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2012

Year	Citing document

10 most frequent citing series

#		Series	Cites
1		Lahore Journal of Economics / Department of Economics, The Lahore School of Economics	2
2		Afro-Asian Journal of Finance and Accounting / Inderscience Enterprises Ltd	1

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.