Citation analysis for European Accounting Review / Taylor & Francis Journals

European Accounting Review / Taylor & Francis Journals

0.31

Impact Factor

0.36

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		42	42			54	0		0		9 (16.7%)			0.04
1993		0.11		49	91			49	42		42		8 (16.3%)			0.05
1994		0.12		34	125			57	91		91		8 (14%)			0.05
1995		0.19	0.01	51	176	1	0.01	113	83		125	1	11 (9.7%)			0.07
1996		0.22	0.02	60	236	4	0.02	95	85		176	4	20 (21.1%)			0.09
1997	0.03	0.27	0.05	29	265	13	0.05	97	111	3	236	11	13 (13.4%)			0.09
1998	0.12	0.27	0.09	61	326	46	0.14	99	89	11	223	21	20 (20.2%)	3	0.05	0.1
1999	0.16	0.31	0.14	43	369	66	0.18	106	90	14	235	32	9 (8.5%)	3	0.07	0.13
2000	0.08	0.4	0.1	34	403	54	0.13	114	104	8	244	24	8 (7%)	1	0.03	0.15
2001	0.08	0.4	0.11	36	439	49	0.11	117	77	6	227	26	6 (5.1%)			0.15
2002	0.23	0.42	0.19	42	481	103	0.21	161	70	16	203	39	1 (%)	2	0.05	0.18
2003	0.04	0.44	0.05	37	518	20	0.04	120	78	3	216	10	(%)			0.18
2004	0.05	0.49	0.1	32	550	42	0.08	152	79	4	192	19	(%)	3	0.09	0.2
2005	0.14	0.53	0.16	37	587	71	0.12	258	69	10	181	29	(%)			0.21
2006	0.28	0.51	0.29	41	628	113	0.18	111	69	19	184	54	(%)			0.2
2007	0.32	0.44	0.31	28	656	142	0.22	202	78	25	189	59	(%)	1	0.04	0.18
2008	0.23	0.47	0.31	35	691	156	0.23	132	69	16	175	55	(%)	1	0.03	0.2
2009	0.35	0.47	0.36	51	742	158	0.21	84	63	22	173	62	(%)			0.19
2010	0.17	0.44	0.33	37	779	227	0.29	92	86	15	192	63	(%)	2	0.05	0.16
2011	0.14	0.51	0.41	33	812	263	0.32	31	88	12	192	79	(%)	1	0.03	0.2
2012	0.21	0.56	0.41	34	846	263	0.31	39	70	15	184	76	(%)			0.21
2013	0.37	0.66	0.41	18	864	278	0.32	38	67	25	190	78	(%)	7	0.39	0.23
2014	0.27	0.67	0.27	27	891	236	0.26	18	52	14	173	47	(%)	3	0.11	0.22
2015	0.31	0.82	0.36	29	920	253	0.28	11	45	14	149	54	(%)	4	0.14	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	1995	The determinants of voluntary financial disclosure by Swiss listed companies. (1995). . In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280. Full description at Econpapers \|\| Download paper	60
2	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	52
3	2005	Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers \|\| Download paper	42
4	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	40
5	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	37
6	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	34
7	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	30
8	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	30
9	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	28
10	2008	Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745. Full description at Econpapers \|\| Download paper	28
11	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	26
12	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	25
13	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	24
14	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	24
15	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	23
16	2013	Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; 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	23
17	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
18	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	22
19	2002	Accounting and capital markets: a survey of the European evidence. (2002). . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:119-151. Full description at Econpapers \|\| Download paper	21
20	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	21
21	2006	Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV). (2006). Stolowy, HervÃÂ© ; ding, yuan ; Wang, Huiwen ; 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	21
22	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
23	2006	The negative impact of R&D capitalization: A value relevance approach. (2006). Jeanjean, Thomas ; JENY, Anne. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61. Full description at Econpapers \|\| Download paper	19
24	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	19
25	2006	Identifying Conditional Conservatism. (2006). . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525. Full description at Econpapers \|\| Download paper	18
26	2001	Agency costs and audit quality: evidence from France. (2001). . In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:3:p:461-499. Full description at Econpapers \|\| Download paper	18
27	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
28	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	18
29	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	18
30	2007	Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications. (2007). Hopper, Trevor ; Major, Maria . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:59-97. Full description at Econpapers \|\| Download paper	17
31	1999	External reporting of accounting and financial information via the Internet in Spain. (1999). Amat, Oriol ; 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	17
32	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	16
33	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	16
34	2008	Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; 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	16
35	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	16
36	2000	Environmental disclosures in the annual reports of large companies in Spain. (2000). MONEVA, JOSE ; Llena, Fernando. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:7-29. Full description at Econpapers \|\| Download paper	16
37	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	16
38	2007	The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; 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	15
39	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	15
40	2002	Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740. Full description at Econpapers \|\| Download paper	15
41	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
42	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	14
43	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
44	2005	A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. (2005). Brown, Philip . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:181-212. Full description at Econpapers \|\| Download paper	14
45	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	13
46	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	13
47	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
48	2007	External Auditors, Audit Committees and Earnings Management in France. (2007). . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454. Full description at Econpapers \|\| Download paper	13
49	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
50	2002	Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques. (2002). Spathis, Charalambos ; Zopounidis, C. ; Doumpos, M.. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:3:p:509-535. Full description at Econpapers \|\| Download paper	13

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

#	Year	Title	Cited
1	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
2	2013	Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; 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	16
3	2005	Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers \|\| Download paper	15
4	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	15
5	2008	Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745. Full description at Econpapers \|\| Download paper	15
6	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	13
7	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	11
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	10
9	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	10
10	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	10
11	2006	Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV). (2006). Stolowy, HervÃÂ© ; ding, yuan ; Wang, Huiwen ; 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	10
12	1995	The determinants of voluntary financial disclosure by Swiss listed companies. (1995). . In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280. Full description at Econpapers \|\| Download paper	9
13	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	9
14	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	9
15	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
16	2008	Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; 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	8
17	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
18	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	8
19	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
20	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	7
21	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	7
22	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	7
23	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
24	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
25	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	5
26	2009	The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis. (2009). Derfuss, Klaus . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:203-239. Full description at Econpapers \|\| Download paper	5
27	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
28	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
29	2015	Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward . In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61. Full description at Econpapers \|\| Download paper	5
30	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	5
31	2009	Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect on Performance. (2009). Oyon, Daniel ; Mooraj, Stella ; de Geuser, Fabien . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:93-122. Full description at Econpapers \|\| Download paper	5
32	2003	Intangibles and intellectual capital: an introduction to a special issue. (2003). Lev, Baruch . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:4:p:597-603. Full description at Econpapers \|\| Download paper	5
33	2009	The Value-Relevance of Financial Statement Recognition versus Note Disclosure: Evidence from Goodwill Accounting. (2009). Citron, David ; Aljifri, Khaled ; Al Jifri, Khaled . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:123-140. Full description at Econpapers \|\| Download paper	5
34	2007	The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; 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	5
35	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	5
36	2009	The Choice of Interactive Control Systems under Different Innovation Management Modes. (2009). Bisbe, Josep ; Malagueno, Ricardo . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:371-405. Full description at Econpapers \|\| Download paper	5
37	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	5
38	2007	External Auditors, Audit Committees and Earnings Management in France. (2007). . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454. Full description at Econpapers \|\| Download paper	4
39	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	4
40	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
41	2013	Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts Earnings Forecasts. (2013). Grothe, Alexander ; Glaum, Martin . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:79-116. Full description at Econpapers \|\| Download paper	4
42	2003	What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain. (2003). Chaminade, Cristina ; Roberts, Hanno . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:4:p:733-751. Full description at Econpapers \|\| Download paper	4
43	2008	An Experiment in Fair Value Accounting: UK Investment Vehicles. (2008). Rees, William . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:2:p:271-303. Full description at Econpapers \|\| Download paper	4
44	2006	Identifying Conditional Conservatism. (2006). . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525. Full description at Econpapers \|\| Download paper	4
45	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	4
46	2006	The negative impact of R&D capitalization: A value relevance approach. (2006). Jeanjean, Thomas ; JENY, Anne. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61. Full description at Econpapers \|\| Download paper	4
47	2009	Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Davila, Antonio ; Foster, George ; Oyon, Daniel . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311. Full description at Econpapers \|\| Download paper	4
48	2007	Endogeneity and Empirical Accounting Research. (2007). Larcker, David F. ; Rusticus, Tjomme O.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:207-215. Full description at Econpapers \|\| Download paper	4
49	2009	In Search of Management Accounting Theory. (2009). Granlund, Markus ; Malmi, Teemu . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:3:p:597-620. Full description at Econpapers \|\| Download paper	4
50	2011	The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions. (2011). Novak, Jiri ; Hamberg, Mattias ; Paananen, Mari . In: European Accounting Review. RePEc:taf:euract:v:20:y:2011:i:2:p:263-288. Full description at Econpapers \|\| Download paper	4

Citing documents used to compute impact factor 14:

Year	Title
2015	Accruals, growth, accounting distortions and stock returns: The case of FRS3 in the UK. (2015). Papanastasopoulos, Georgios A. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:33:y:2015:i:c:p:39-54. Full description at Econpapers \|\| Download paper
2015	The accrual anomaly in Europe: The role of accounting distortions. (2015). Tsiritakis, Emmanuel ; Papanastasopoulos, Georgios A. In: International Review of Financial Analysis. RePEc:eee:finana:v:41:y:2015:i:c:p:176-185. Full description at Econpapers \|\| Download paper
2015	Does economic policy uncertainty drive CDS spreads?. (2015). Wisniewski, Tomasz Piotr ; Lambe, Brendan John . In: International Review of Financial Analysis. RePEc:eee:finana:v:42:y:2015:i:c:p:447-458. Full description at Econpapers \|\| Download paper
2015	Accrual-Based and Real Activities Based Earnings Management Behavior of Family Firms in Japan. (2015). Chen, Tai-Yuan ; Takehara, Hitoshi ; Kubota, Keiichi ; Gu, Zhaoyang . In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2015:v:5:p:21-47. Full description at Econpapers \|\| Download paper
2015	The impact of SMEâs pre-bankruptcy financial distress on earnings management tools. (2015). Campa, Domenico . In: International Review of Financial Analysis. RePEc:eee:finana:v:42:y:2015:i:c:p:222-234. Full description at Econpapers \|\| Download paper
2015	Use of Monte Carlo simulation: an empirical study of German, Austrian and Swiss controlling departments. (2015). Grisar, Catherine ; Meyer, Matthias . In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:26:y:2015:i:2:p:249-273. Full description at Econpapers \|\| Download paper
2015	The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession. (2015). Leuz, Christian ; BrÃÂ¼ggemann, Ulf ; Christensen, Hans B. ; Bruggemann, Ulf ; Bloomfield, Matthew J.. In: NBER Working Papers. RePEc:nbr:nberwo:20888. Full description at Econpapers \|\| Download paper
2015	Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives. (2015). Chan, Ann L.-C., ; Hsu, Audrey W.-H., ; Lee, Edward . In: International Review of Financial Analysis. RePEc:eee:finana:v:38:y:2015:i:c:p:70-82. Full description at Econpapers \|\| Download paper
2015	The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession. (2015). Leuz, Christian ; Bloomfield, Matthew J ; Bruggemann, Ulf . In: CESifo Working Paper Series. RePEc:ces:ceswps:_5661. Full description at Econpapers \|\| Download paper
2015	The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession. (2015). Leuz, Christian ; Bruggemann, Ulf ; Bloomfield, Matthew J. In: Annual Conference 2015 (Muenster): Economic Development - Theory and Policy. RePEc:zbw:vfsc15:112850. Full description at Econpapers \|\| Download paper
2015	IMPACT OF THE IFRS ADOPTION ON FINANCIAL ASSETS AND LIABILITIES. EMPIRICAL EVIDENCE FROM BUCHAREST STOCK EXCHANGE. (2015). Huian, Maria Carmen . In: Review of Economic and Business Studies. RePEc:aic:revebs:y:2015:d:16:huianc. Full description at Econpapers \|\| Download paper
2015	VALUE RELEVANCE AND THE ADOPTION OF THE IAS/ IFRS FRAMEWORK â A LITERATURE REVIEW. (2015). Ph, Carmen-Alexandra Baltariu . In: Revista Tinerilor Economisti (The Young Economists Journal). RePEc:aio:rteyej:v:1:y:2015:i:24:p:13-20. Full description at Econpapers \|\| Download paper
2015	Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms. (2015). Jaafar, Aziz ; Thorton, John . In: Working Papers. RePEc:bng:wpaper:15005. Full description at Econpapers \|\| Download paper
2015	Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms. (2015). Jaafar, Aziz ; Thornton, John . In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:435-457. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2015

Year	Citing document
2015	IMPACT OF THE IFRS ADOPTION ON FINANCIAL ASSETS AND LIABILITIES. EMPIRICAL EVIDENCE FROM BUCHAREST STOCK EXCHANGE. (2015). Huian, Maria Carmen . In: Review of Economic and Business Studies. RePEc:aic:revebs:y:2015:d:16:huianc. Full description at Econpapers \|\| Download paper
2015	Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption. (2015). Ball, Ray ; Shivakumar, Lakshmanan ; Li, XI. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:5:p:915-963. Full description at Econpapers \|\| Download paper
2015	When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. (2015). Petaibanlue, Jirada ; Lee, Edward ; Walker, Martin . In: International Review of Financial Analysis. RePEc:eee:finana:v:42:y:2015:i:c:p:278-291. Full description at Econpapers \|\| Download paper
2015	Non-mandatory say on pay votes and AGM participation: Evidence from Germany. (2015). Powell, Daniel ; Rapp, Marc Steffen . In: SAFE Working Paper Series. RePEc:zbw:safewp:107. Full description at Econpapers \|\| Download paper

Recent citations received in 2014

Year	Citing document
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
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
2014	Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type. (2014). Peel, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:5:p:545-571. Full description at Econpapers \|\| Download paper

Recent citations received in 2013

Year	Citing document
2013	Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Andre, Paul. In: ESSEC Working Papers. RePEc:ebg:essewp:dr-13011. Full description at Econpapers \|\| Download paper
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
2013	Mandatory IFRS reporting and changes in enforcement. (2013). Leuz, Christian ; Christensen, Hans B. ; Hail, Luzi . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:56:y:2013:i:2:p:147-177. Full description at Econpapers \|\| Download paper
2013	Has accounting quality increased in Europe after IFRS adoption?. (2013). . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002005. Full description at Econpapers \|\| Download paper
2013	Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Andre, Paul . In: Post-Print. RePEc:hal:journl:hal-00862683. Full description at Econpapers \|\| Download paper
2013	Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Andre, Paul . In: Working Papers. RePEc:hal:wpaper:hal-00862683. Full description at Econpapers \|\| Download paper
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

Recent citations received in 2012

Year	Citing document

10 most frequent citing series

#	Series	Cites
1	Post-Print / HAL	55
2	Accounting, Organizations and Society / Elsevier	33
3	Journal of Business Ethics / Springer	29
4	The International Journal of Accounting / Elsevier	23
5	Journal of Management & Governance / Springer	20
6	Metrika: International Journal for Theoretical and Applied Statistics / Springer	20
7	International Review of Financial Analysis / Elsevier	18
8	Accounting, Auditing & Accountability Journal / Emerald Group Publishing	17
9	MPRA Paper / University Library of Munich, Germany	15
10	FINANCIAL REPORTING / FrancoAngeli Editore	13
11	Journal of Accounting and Economics / Elsevier	13

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.