Citation analysis for Accounting in Europe / Taylor & Francis Journals

Accounting in Europe / Taylor & Francis Journals

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Impact Factor

0.15

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		8	8			27	0		0		(%)			0.21
2006	0.13	0.51	0.13	12	20	1	0.05	20	8	1	8	1	(%)			0.2
2007	0.2	0.44	0.2	9	29	4	0.14	11	20	4	20	4	(%)			0.18
2008	0.19	0.47	0.21	8	37	6	0.16	7	21	4	29	6	(%)			0.2
2009	0.12	0.47	0.11	12	49	4	0.08	16	17	2	37	4	(%)			0.19
2010	0.05	0.44	0.14	14	63	8	0.13	23	20	1	49	7	(%)			0.16
2011	0.12	0.51	0.15	6	69	11	0.16	6	26	3	55	8	(%)			0.2
2012	0.1	0.56	0.1	13	82	15	0.18	13	20	2	49	5	(%)			0.21
2013	0.42	0.66	0.36	16	98	31	0.32	1	19	8	53	19	(%)			0.23
2014	0.07	0.67	0.2	18	116	20	0.17	3	29	2	61	12	(%)	2	0.11	0.22
2015		0.82	0.15	13	129	17	0.13		34		67	10	(%)			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	2005	International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164. Full description at Econpapers \|\| Download paper	10
2	2006	Implications of the IAS Regulation for Research into the International Differences in Accounting Systems. (2006). Sellhorn, Thorsten ; Gornik-Tomaszewski, Sylwia . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:187-217. Full description at Econpapers \|\| Download paper	9
3	2005	Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Jones, Colwyn T. ; Luther, Robert . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193. Full description at Econpapers \|\| Download paper	8
4	2010	Have IFRS Affected Earnings Management in the European Union?. (2010). Jarne, Jos Ignacio ; Callao, Susana . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189. Full description at Econpapers \|\| Download paper	7
5	2009	The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194. Full description at Econpapers \|\| Download paper	5
6	2009	Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. (2009). JENY, Anne ; WALTON, PETER ; DICK, WOLFGANG . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:3-24. Full description at Econpapers \|\| Download paper	5
7	2005	The Changing Relationship between Tax and Financial Reporting in Spain. (2005). Oliveras, Ester ; Puig, Xavier . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207. Full description at Econpapers \|\| Download paper	5
8	2007	What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. (2007). Klostermann, Margret . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:141-168. Full description at Econpapers \|\| Download paper	4
9	2007	Stewardship and the Objectives of Financial Statements: A Comment on IASBs Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Quali. (2007). Lennard, Andrew . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:1:p:51-66. Full description at Econpapers \|\| Download paper	3
10	2007	Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254. Full description at Econpapers \|\| Download paper	3
11	2012	Choices in IFRS Adoption in Spain: Determinants and Consequences. (2012). Moya, Soledad . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:61-83. Full description at Econpapers \|\| Download paper	3
12	2010	The Development and Status of Enforcement in the European Union. (2010). . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:15-35. Full description at Econpapers \|\| Download paper	3
13	2011	International Accounting Standardisation: Is Politics Back?. (2011). . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47. Full description at Econpapers \|\| Download paper	3
14	2012	Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Mora, Araceli ; Abela, Mario . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170. Full description at Econpapers \|\| Download paper	3
15	2010	The Communication Gap: Why Doesnt Accounting Research Make a Greater Contribution to Debates on Accounting Policy?. (2010). Singleton-Green, Brian . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:129-145. Full description at Econpapers \|\| Download paper	3
16	2012	EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38. Full description at Econpapers \|\| Download paper	3
17	2009	Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups. (2009). Mechelli, Alessandro . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:231-270. Full description at Econpapers \|\| Download paper	3
18	2006	Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100. (2006). Aisbitt, Sally . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:117-133. Full description at Econpapers \|\| Download paper	3
19	2010	On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226. Full description at Econpapers \|\| Download paper	3
20	2006	International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe. (2006). Hoogendoorn, Martin . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:23-26. Full description at Econpapers \|\| Download paper	3
21	2010	The Equity Theories and Financial Reporting: An Analysis. (2010). van Mourik, Carien . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:191-211. Full description at Econpapers \|\| Download paper	2
22	2010	The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis. (2010). Alexander, David . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:37-62. Full description at Econpapers \|\| Download paper	2
23	2005	Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge. (2005). Tokar, Mary . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:47-68*. Full description at Econpapers \|\| Download paper	2
24	2008	Fair Value Accounting is the Wrong Scapegoat for this Crisis. (2008). Vron, Nicolas . In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:63-69. Full description at Econpapers \|\| Download paper	2
25	2011	Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67. Full description at Econpapers \|\| Download paper	2
26	2012	What You Measure is What You Get: The Effects of Accounting Standards Effects Studies. (2012). Gross, Christian . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:171-190. Full description at Econpapers \|\| Download paper	2
27	2009	Environmental Disclosure and the Cost of Equity: The French Case. (2009). Djean, Frdrique ; Martinez, Isabelle . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80. Full description at Econpapers \|\| Download paper	2
28	2008	Actuarial Gains and Losses: the Choice of the Accounting Method. (2008). Morais, Ana Isabel . In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:127-139. Full description at Econpapers \|\| Download paper	2
29	2014	Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Mechelli, Alessandro ; Cimini, Riccardo . In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87. Full description at Econpapers \|\| Download paper	2
30	2005	Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSCs Comment on the IASBs Discussion Paper. (2005). Wagenhofer, Alfred ; di Pietra, Roberto ; Vehmanen, Petri ; Hoogendoorn, Martin ; Evans, Lisa ; Marton, Jan ; Gebhardt, Guenther ; Mora, Araceli . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:23-45. Full description at Econpapers \|\| Download paper	2
31	2006	The Use of Fair Value in IFRS. (2006). Cairns, David . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22. Full description at Econpapers \|\| Download paper	2
32	2010	The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. (2010). Nobes, Christopher ; Gee, Maria . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:97-122. Full description at Econpapers \|\| Download paper	2
33	2008	Comment on the IASBs Exposure Draft âIFRS for Small and Medium-Sized Entitiesâ1. (2008). EIERLE, Brigitte ; Jarvis, Robin ; di Pietra, Roberto ; Cisi, Maurizio ; Evans, Lisa . In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:1:p:27-47. Full description at Econpapers \|\| Download paper	1
34	2013	International Variations in Tax Disclosures. (2013). Nobes, Christopher ; Kvaal, Erlend . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:241-273. Full description at Econpapers \|\| Download paper	1
35	2009	Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany. (2009). EIERLE, Brigitte . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:195-230. Full description at Econpapers \|\| Download paper	1
36	2005	Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences. (2005). Jens Wüstemann, ; Kierzek, Sonja . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:69-106. Full description at Econpapers \|\| Download paper	1
37	2012	On the Definitions of Income and Revenue in IFRS. (2012). Nobes, Christopher . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:85-94. Full description at Econpapers \|\| Download paper	1
38	2008	Accounting Conservatism under IFRS. (2008). . In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:71-100. Full description at Econpapers \|\| Download paper	1
39	2011	Estimation of Tax Values Based on IFRS Information: An Analysis of German DAX30 and Austrian ATX Listed Companies. (2011). Schanz, Deborah ; Kager, Rebekka ; Niemann, Rainer . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:89-123. Full description at Econpapers \|\| Download paper	1
40	2012	How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands. (2012). Langendijk, Henk ; Bissessur, Sanjay ; Vergoossen, Ruud ; Litjens, Robin . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:227-250. Full description at Econpapers \|\| Download paper	1
41	2007	Performance Measurement for Equity Analysis and Valuation1. (2007). Cooper, Stephen . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:1:p:1-49. Full description at Econpapers \|\| Download paper	1
42	2006	The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands. (2006). de Jong, Abe ; Verwijmeren, Patrick . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:169-185. Full description at Econpapers \|\| Download paper	1
43	2007	An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS). (2007). Calu, Daniela Artemisa ; Olimid, Lavinia . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:169-206. Full description at Econpapers \|\| Download paper	1
44	2005	Accession to the European Union and the Process of Accounting and Auditing Reform. (2005). Day, Judy ; Taylor, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:3-21. Full description at Econpapers \|\| Download paper	1
45	2010	On the Definitions of Income, Expenses and Profit in IFRS. (2010). Barker, Richard . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:147-158. Full description at Econpapers \|\| Download paper	1
46	2006	Legal Certainty, European-ness and Realpolitik. (2006). Alexander, David . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:65-80. Full description at Econpapers \|\| Download paper	1
47	2012	Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59. Full description at Econpapers \|\| Download paper	1
48	2009	Fair Value: Your Value or Mine? An Observation on the Ambiguity of the Fair Value Notion Illustrated by the Credit Crunch. (2009). Schmidt, Martin . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:271-282. Full description at Econpapers \|\| Download paper	1
49	2006	A Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation. (2006). Borbly, Katalin ; Evans, Lisa . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:135-168. Full description at Econpapers \|\| Download paper	1
50	2008	Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union. (2008). Knirsch, Deborah ; Niemann, Rainer . In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:101-125. Full description at Econpapers \|\| Download paper	1

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

#	Year	Title	Cited
1	2010	Have IFRS Affected Earnings Management in the European Union?. (2010). Jarne, Jos Ignacio ; Callao, Susana . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189. Full description at Econpapers \|\| Download paper	3
2	2009	The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194. Full description at Econpapers \|\| Download paper	3
3	2005	Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Jones, Colwyn T. ; Luther, Robert . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193. Full description at Econpapers \|\| Download paper	3
4	2007	Stewardship and the Objectives of Financial Statements: A Comment on IASBs Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Quali. (2007). Lennard, Andrew . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:1:p:51-66. Full description at Econpapers \|\| Download paper	2
5	2012	EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38. Full description at Econpapers \|\| Download paper	2
6	2011	Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67. Full description at Econpapers \|\| Download paper	2
7	2010	The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. (2010). Nobes, Christopher ; Gee, Maria . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:97-122. Full description at Econpapers \|\| Download paper	2
8	2014	Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Mechelli, Alessandro ; Cimini, Riccardo . In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87. Full description at Econpapers \|\| Download paper	2
9	2009	Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups. (2009). Mechelli, Alessandro . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:231-270. Full description at Econpapers \|\| Download paper	2
10	2010	The Equity Theories and Financial Reporting: An Analysis. (2010). van Mourik, Carien . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:191-211. Full description at Econpapers \|\| Download paper	2
11	2007	Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254. Full description at Econpapers \|\| Download paper	2
12	2008	Actuarial Gains and Losses: the Choice of the Accounting Method. (2008). Morais, Ana Isabel . In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:127-139. Full description at Econpapers \|\| Download paper	2
13	2010	On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226. Full description at Econpapers \|\| Download paper	2
14	2006	International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe. (2006). Hoogendoorn, Martin . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:23-26. Full description at Econpapers \|\| Download paper	2
15	2009	Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. (2009). JENY, Anne ; WALTON, PETER ; DICK, WOLFGANG . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:3-24. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 0:

Year	Title

Recent citations (cites in year: CiY)

Recent citations received in 2014

Year	Citing document
2014	Comparing the effects of IASB Proposal on leasing: an impact assessment of EU listed Companies. (2014). Fabi, Tommaso ; Sura, Alessandro ; Mattei, Marco ; Laghi, Enrico . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002002. Full description at Econpapers \|\| Download paper
2014	The value relevance of earnings and book value across the EU. A comparative Analysis. (2014). Mechelli, Alessandro ; Cimini, Riccardo . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002004. Full description at Econpapers \|\| Download paper

Recent citations received in 2012

Year	Citing document

10 most frequent citing series

#	Series	Cites
1	Post-Print / HAL	9
2	FINANCIAL REPORTING / FrancoAngeli Editore	6
3	Annals of Faculty of Economics / University of Oradea, Faculty of Economics	4
4	Accounting, Organizations and Society / Elsevier	4
5	Journal of Management & Governance / Springer	4
6	African Journal of Accounting, Auditing and Finance / Inderscience Enterprises Ltd	3
7	Working Papers / Department of Management, UniversitÃ Ca' Foscari Venezia	3
8	International Review of Financial Analysis / Elsevier	3
9	Eurasian Business Review / Springer	2
10	Acta Oeconomica Pragensia / University of Economics, Prague	2
11	The International Journal of Accounting / Elsevier	2

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.