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Journal of Financial Reporting and Accounting / Emerald Group Publishing

0.05

Impact Factor

0.04

5-Years IF

2

5-Years H index

Main indicators

Raw data

IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.1000 (%)0.04
19910.09000 (%)0.04
19920.09000 (%)0.04
19930.1000 (%)0.05
19940.11000 (%)0.05
19950.2000 (%)0.07
19960.23000 (%)0.09
19970.27000 (%)0.09
19980.29000 (%)0.1
19990.32000 (%)0.13
20000.4000 (%)0.15
20010.4000 (%)0.15
20020.42000 (%)0.18
20030.44000 (%)0.19
20040.49000 (%)0.2
20050.53000 (%)0.21
20060.51000 (%)0.2
20070.4577100 (%)0.18
20080.48613377 (%)0.2
20090.47102311313 (%)0.19
20100.45103311623 (%)0.16
20110.52114422033 (%)0.2
20120.050.550.05105420.046211442 (%)0.2
20130.050.620.02116510.021211471 (%)0.22
20140.050.640.02107510.013211521 (%)0.21
20150.690.04128730.03121522 (%)0.22
20160.050.850.041310020.02221542 (%)0.26
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:

#YearTitleCited
12012Corporate governance and income smoothing in China. (2012). Tan, Boon Leing ; Ding, Xiaoming ; Yang, Chi-Yih . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:2:p:120-139.

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3
22014Fair value accounting and its usefulness to financial statement users. (2014). Palea, Vera . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:2:p:102-116.

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2
32008Managerial Ownership Structure and Earnings Management. (2008). Yang, Chi-Yih . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:35-53.

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2
42012A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations. (2012). Hassan, Mostafa Kamal . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:1:p:4-33.

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1
52008Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies. (2008). abdullah, azrul. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:1-20.

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1
62013Impact of banking regulation on risk and efficiency in Islamic banking. (2013). Alam, Nafis. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:1:p:29-50.

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1
72011The effect of the board structure on earnings management: evidence from Portugal. (2011). Geraldes, Sandra Maria . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:2:p:141-160.

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1
82007Enhancing Control Through Participation: Issues of Conflicts in Public Sector Organizations. (2007). Othman, Radiah . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:5:y:2007:i:1:p:71-86.

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1
92012The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMES): Suitability for small businesses in Ghana. (2012). Aboagye-Otchere, Francis ; Agbeibor, Juliet . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:2:p:190-214.

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1
102010Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions. (2010). Aribi, Zakaria Ali . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:2:p:72-91.

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1
112015Human capital disclosure, accounting numbers, and share price. (2015). Motokawa, Katsuhiro . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:13:y:2015:i:2:p:159-178.

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1
122012Tax waiver year effect on earnings management practices in Malaysia. (2012). Ibrahim Kamal Abdul Rahman, ; Haniff, Mohd Nizal ; Hashim, Jafni . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:2:p:171-189.

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1
132009Value Relevance of Book Value and Earnings: Evidence from Two Different Financial Reporting Regimes. (2009). Kadri, Mohd Halim . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:7:y:2009:i:1:p:1-16.

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1
142014Abnormal audit delays, earnings quality and firm value in the USA. (2014). Asthana, Sharad . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:1:p:21-44.

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1
152011Effect of international financial reporting standards on financial information quality. (2011). Jara, Elisa Garcia . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:2:p:176-196.

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1

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

#YearTitleCited
12012Corporate governance and income smoothing in China. (2012). Tan, Boon Leing ; Ding, Xiaoming ; Yang, Chi-Yih . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:2:p:120-139.

Full description at Econpapers || Download paper

3
22014Fair value accounting and its usefulness to financial statement users. (2014). Palea, Vera . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:2:p:102-116.

Full description at Econpapers || Download paper

2

Citing documents used to compute impact factor 1:

YearTitle
2016The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS. (2016). ROBU, Ioan ; Istrate, Costel ; Grosu, Maria . In: The Audit Financiar journal. RePEc:aud:audfin:v:133:y:2016:i:14:p:65.

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Recent citations (cites in year: CiY)

Recent citations received in 2014
YearCiting document

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.

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated December, 1st 2017. Contact: CitEc Team