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European Financial and Accounting Journal / University of Economics, Prague


0.08

Impact Factor

0.06

5-Years IF

4

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
20070.45000 (%)0.18
20080.48121210.0837002 (5.4%)10.080.2
20090.830.470.832133100.314121012103 (21.4%)0.19
20100.090.450.09185130.0683333331 (12.5%)0.16
20110.050.520.06257630.0493925133 (33.3%)0.2
20120.050.550.05159140.0424327641 (50%)0.2
20130.050.620.1520111150.14440291142 (50%)10.050.22
20140.030.640.062213370.0593519962 (22.2%)0.21
20150.120.690.061614970.054251006 (%)0.22
20160.080.850.0624173160.09383986 (%)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
12008Trends and Developments in the European Financial Sector. (2008). Thalassinos, Eleftherios. In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2008:y:2008:i:3:id:83:p:44-61.

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29
22009Sustainability of Microfinance Institutions in Financial Crisis. (2009). Janda, Karel ; Zetek, Pavel ; Dokulilova, Lenka . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2009:y:2009:i:2:id:65:p:7-33.

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7
32011The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption. (2011). Procházka, David ; Ilinitchi, Cristina Prochazkova ; Prochazka, David . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2011:y:2011:i:4:id:21:p:85-100.

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5
42014Private and Public Debt. (2014). , . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2014:y:2014:i:1:id:112.

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5
52008On the Necessity of Using Average Cost as a Base for Transfer Price. (2008). Buus, Tomas ; Brada, Jaroslav . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2008:y:2008:i:3:id:85:p:79-94.

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4
62014Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic. (2014). Roe, Jana ; Vitek, Leo ; Mejzlik, Ladislav. In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2014:y:2014:i:4:id:127.

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3
72010Progression of Financial Reporting in Czech Republic and its Regulation. (2010). Itvanfyova, Jana ; Mejzlik, Ladislav ; PELaK, Jii . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2010:y:2010:i:1:id:45:p:64-77.

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3
82010VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?. (2010). Buus, Tomas ; Brada, Jaroslav . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2010:y:2010:i:1:id:43:p:28-50.

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3
92009Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?. (2009). Mejzlik, Ladislav ; arova, Marcela . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2009:y:2009:i:1:id:60:p:5-24.

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3
102009Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises. (2009). Buus, Tomas ; Brada, Jaroslav . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2009:y:2009:i:2:id:67:p:65-78.

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2
112008Policy Issues and Consequences of Environmental Tax Reform Implementation in the Czech Republic. (2008). HADRABOVa, Alena ; AUER, Petr ; Vojaek, Ondej ; KLUSaK, Jaroslav . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2008:y:2008:i:4:id:91:p:92-106.

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2
122010Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey. (2010). TuREL, Asli Gunduzay . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2010:y:2010:i:3:id:58:p:113-133.

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2
132013Research of Estimates of Tax Revenue: An Overview. (2013). Bayer, Ondej . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2013:y:2013:i:3:id:107.

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1
142008Measuring Performance - Conceptual Framework Questions. (2008). Wagner, Jaroslav . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2008:y:2008:i:3:id:82:p:23-43.

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1
152012Survival Analysis in LGD Modeling. (2012). Witzany, Jiří ; Charamza, Pavel ; Rychnovsk, Michal . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2012:y:2012:i:1:id:12:p:6-27.

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1
162014The IFRS as Tax Base: Potential Impact on a Small Open Economy. (2014). Procházka, David. In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2014:y:2014:i:4:id:130.

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1
172011Fiscal Consolidation and the New Flat Rate Individual Income Tax in Hungary. (2011). Hgye, Mihaly . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2011:y:2011:i:2:id:31:p:8-27.

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1
182013Quo Vadis? Quo Vadimus?. (2013). Marek, Petr . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2013:y:2013:i:3:id:102.

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1
192008Financial Crisis, Fall and Financial Theory. (2008). Marek, Petr . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2008:y:2008:i:4:id:86:p:4-5.

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1
202013From the Soviet to the French Accounting System# (History of Czechoslovak Accounting before collapse of communist regime and then before division of Czechoslovakia). (2013). Zelenkova, Marie ; Zelenka, Vladimir . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2013:y:2013:i:2:id:98.

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1
212009Unexpected Recovery Risk and LGD Discount Rate Determination. (2009). Witzany, Jiří. In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2009:y:2009:i:1:id:63:p:61-84.

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1
222011Exposure at Default Modeling with Default Intensities. (2011). Witzany, Jiří. In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2011:y:2011:i:4:id:18:p:20-48.

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1
232014Estimation of a Tax Gap in the Personal Income Tax by Means of National Accounts. (2014). Vanurova, Alena ; Finardi, Savina . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2014:y:2014:i:2:id:120.

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1
242013From the Germanic to the Soviet Accounting System (History of Czechoslovak Accounting after the World War Two). (2013). Zelenkova, Marie ; Zelenka, Vladimir . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2013:y:2013:i:1:id:96:p:67-84.

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1
252009The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes. (2009). Procházka, David ; Prochazka, David . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2009:y:2009:i:1:id:62:p:37-60.

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1
262011Accounting System and Financial Performance Measurements. (2011). Hali, Zbynk . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2011:y:2011:i:3:id:25:p:38-65.

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1
272012Household Indebtedness and Economic Growth (Empirical Analysis). (2012). . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2012:y:2012:i:3:id:3:p:10-32.

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1
282011Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers. (2011). Oljakova, Libue . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2011:y:2011:i:3:id:23:p:7-20.

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1

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


#YearTitleCited
12008Trends and Developments in the European Financial Sector. (2008). Thalassinos, Eleftherios. In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2008:y:2008:i:3:id:83:p:44-61.

Full description at Econpapers || Download paper

14
22014Private and Public Debt. (2014). , . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2014:y:2014:i:1:id:112.

Full description at Econpapers || Download paper

5
32011The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption. (2011). Procházka, David ; Ilinitchi, Cristina Prochazkova ; Prochazka, David . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2011:y:2011:i:4:id:21:p:85-100.

Full description at Econpapers || Download paper

3
42014Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic. (2014). Roe, Jana ; Vitek, Leo ; Mejzlik, Ladislav. In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2014:y:2014:i:4:id:127.

Full description at Econpapers || Download paper

3
52010Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey. (2010). TuREL, Asli Gunduzay . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2010:y:2010:i:3:id:58:p:113-133.

Full description at Econpapers || Download paper

2
62009Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises. (2009). Buus, Tomas ; Brada, Jaroslav . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2009:y:2009:i:2:id:67:p:65-78.

Full description at Econpapers || Download paper

2
72010VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?. (2010). Buus, Tomas ; Brada, Jaroslav . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2010:y:2010:i:1:id:43:p:28-50.

Full description at Econpapers || Download paper

2

Citing documents used to compute impact factor 3:


YearTitle
2016Comparability and Reliability of Financial Information in the Sector of Czech SMES (ten years of IFRS as a part of Czech accounting context). (2016). Kubickova, Dana ; Jindrichovska, Irena . In: European Research Studies Journal. RePEc:ers:journl:v:xix:y:2016:i:4:p:64-77.

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2016Discussion of Methods Estimating the Tax Gap in the Czech Republic. (2016). Prochazka, Michal ; Finardi, Savina . In: Český finanční a účetní časopis. RePEc:prg:jnlcfu:v:2016:y:2016:i:4:id:488:p:99-108.

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2016The end of cheap talk about poverty reduction: the cost of closing the poverty gap while maintaining work incentives. (2016). Goedemé, Tim ; Vandelannoote, Dieter ; Cantillon, Bea ; Collado, Diego ; van den Bosch, Karel . In: ImPRovE Working Papers. RePEc:hdl:improv:1608.

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Recent citations (cites in year: CiY)


Recent citations received in 2014

YearCiting document

Recent citations received in 2013

YearCiting document
2013From the Soviet to the French Accounting System# (History of Czechoslovak Accounting before collapse of communist regime and then before division of Czechoslovakia). (2013). Zelenkova, Marie ; Zelenka, Vladimir . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2013:y:2013:i:2:id:98.

Full description at Econpapers || Download paper

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