0.38
Impact Factor
0.45
5-Years IF
22
5-Years H index
0.38
Impact Factor
0.45
5-Years IF
22
5-Years H index
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 | 0.09 | 42 | 42 | 70 | 0 | 0 | 9 (12.9%) | 0.04 | ||||||||
1993 | 0.1 | 49 | 91 | 57 | 42 | 42 | 8 (14%) | 0.05 | ||||||||
1994 | 0.11 | 34 | 125 | 64 | 91 | 91 | 8 (12.5%) | 0.05 | ||||||||
1995 | 0.2 | 0.02 | 51 | 176 | 2 | 0.01 | 115 | 83 | 125 | 2 | 11 (9.6%) | 0.07 | ||||
1996 | 0.01 | 0.23 | 0.03 | 60 | 236 | 5 | 0.02 | 103 | 85 | 1 | 176 | 5 | 20 (19.4%) | 0.09 | ||
1997 | 0.03 | 0.27 | 0.05 | 29 | 265 | 14 | 0.05 | 106 | 111 | 3 | 236 | 12 | 13 (12.3%) | 0.09 | ||
1998 | 0.15 | 0.29 | 0.11 | 61 | 326 | 51 | 0.16 | 109 | 89 | 13 | 223 | 24 | 20 (18.3%) | 3 | 0.05 | 0.1 |
1999 | 0.16 | 0.32 | 0.14 | 43 | 369 | 67 | 0.18 | 114 | 90 | 14 | 235 | 32 | 9 (7.9%) | 4 | 0.09 | 0.13 |
2000 | 0.08 | 0.4 | 0.11 | 34 | 403 | 59 | 0.15 | 136 | 104 | 8 | 244 | 26 | 8 (5.9%) | 1 | 0.03 | 0.15 |
2001 | 0.08 | 0.4 | 0.11 | 36 | 439 | 50 | 0.11 | 136 | 77 | 6 | 227 | 26 | 6 (4.4%) | 0.15 | ||
2002 | 0.23 | 0.42 | 0.2 | 42 | 481 | 109 | 0.23 | 181 | 70 | 16 | 203 | 41 | 1 (%) | 2 | 0.05 | 0.18 |
2003 | 0.04 | 0.44 | 0.05 | 37 | 518 | 21 | 0.04 | 136 | 78 | 3 | 216 | 10 | (%) | 0.19 | ||
2004 | 0.05 | 0.49 | 0.1 | 32 | 550 | 45 | 0.08 | 183 | 79 | 4 | 192 | 19 | (%) | 3 | 0.09 | 0.2 |
2005 | 0.14 | 0.53 | 0.17 | 37 | 587 | 72 | 0.12 | 309 | 69 | 10 | 181 | 30 | (%) | 0.21 | ||
2006 | 0.29 | 0.51 | 0.31 | 41 | 628 | 116 | 0.18 | 130 | 69 | 20 | 184 | 57 | (%) | 0.2 | ||
2007 | 0.33 | 0.45 | 0.33 | 28 | 656 | 149 | 0.23 | 243 | 78 | 26 | 189 | 62 | (%) | 1 | 0.04 | 0.18 |
2008 | 0.23 | 0.48 | 0.33 | 35 | 691 | 169 | 0.24 | 157 | 69 | 16 | 175 | 58 | (%) | 1 | 0.03 | 0.2 |
2009 | 0.35 | 0.47 | 0.37 | 51 | 742 | 166 | 0.22 | 107 | 63 | 22 | 173 | 64 | (%) | 0.19 | ||
2010 | 0.17 | 0.45 | 0.33 | 37 | 779 | 234 | 0.3 | 116 | 86 | 15 | 192 | 63 | (%) | 2 | 0.05 | 0.16 |
2011 | 0.14 | 0.52 | 0.41 | 33 | 812 | 271 | 0.33 | 42 | 88 | 12 | 192 | 79 | (%) | 1 | 0.03 | 0.2 |
2012 | 0.21 | 0.55 | 0.43 | 34 | 846 | 279 | 0.33 | 67 | 70 | 15 | 184 | 80 | (%) | 1 | 0.03 | 0.2 |
2013 | 0.37 | 0.62 | 0.41 | 18 | 864 | 297 | 0.34 | 53 | 67 | 25 | 190 | 78 | (%) | 7 | 0.39 | 0.22 |
2014 | 0.31 | 0.64 | 0.29 | 27 | 891 | 265 | 0.3 | 30 | 52 | 16 | 173 | 51 | (%) | 3 | 0.11 | 0.21 |
2015 | 0.31 | 0.69 | 0.42 | 29 | 920 | 294 | 0.32 | 26 | 45 | 14 | 149 | 63 | (%) | 4 | 0.14 | 0.22 |
2016 | 0.38 | 0.85 | 0.45 | 24 | 944 | 269 | 0.28 | 8 | 56 | 21 | 141 | 63 | (%) | 2 | 0.08 | 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 |
 
# | 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 | 61 |
2 | 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 |
3 | 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 | 59 |
4 | 2005 | Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers || Download paper | 52 |
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 | 41 |
6 | 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 | 41 |
7 | 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 | 36 |
8 | 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 | 35 |
9 | 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 | 35 |
10 | 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 | 34 |
11 | 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 | 32 |
12 | 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 | 31 |
13 | 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 | 30 |
14 | 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 | 27 |
15 | 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 | 27 |
16 | 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 | 25 |
17 | 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 | 24 |
18 | 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 | 24 |
19 | 2006 | Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV). (2006). Stolowy, Hervé ; 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 | 24 |
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 | 23 |
21 | 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 |
22 | 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 |
23 | 2002 | Accounting and capital markets: a survey of the European evidence. (2002). Dumontier, Pascal . In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:119-151. Full description at Econpapers || Download paper | 22 |
24 | 1992 | Accounting calculation and the shifting sphere of the economic. (1992). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:125-143. Full description at Econpapers || Download paper | 21 |
25 | 2001 | Agency costs and audit quality: evidence from France. (2001). Piot, Charles . In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:3:p:461-499. Full description at Econpapers || Download paper | 21 |
26 | 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 | 21 |
27 | 2006 | Identifying Conditional Conservatism. (2006). Ryan, Stephen . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525. Full description at Econpapers || Download paper | 21 |
28 | 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 | 21 |
29 | 2008 | Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445. Full description at Econpapers || Download paper | 21 |
30 | 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 | 20 |
31 | 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 | 19 |
32 | 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 |
33 | 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 | 18 |
34 | 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 | 18 |
35 | 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 | 18 |
36 | 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 | 18 |
37 | 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 | 18 |
38 | 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 | 18 |
39 | 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 |
40 | 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 | 18 |
41 | 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 |
42 | 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 | 17 |
43 | 2000 | A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. (2000). Adams, Carol ; Carol A. Adams, Nongnooch Kuasirikun, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:53-79. Full description at Econpapers || Download paper | 17 |
44 | 2007 | External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454. Full description at Econpapers || Download paper | 17 |
45 | 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 |
46 | 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 | 16 |
47 | 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 | 16 |
48 | 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 | 16 |
49 | 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 |
50 | 2003 | The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism. (2003). van der Stede, Wim . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:2:p:263-285. Full description at Econpapers || Download paper | 14 |
# | 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 | 23 |
2 | 2005 | Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers || Download paper | 20 |
3 | 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 | 20 |
4 | 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 | 16 |
5 | 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 | 15 |
6 | 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 | 14 |
7 | 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 | 13 |
8 | 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 | 12 |
9 | 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 | 11 |
10 | 2008 | Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445. Full description at Econpapers || Download paper | 11 |
11 | 2006 | Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV). (2006). Stolowy, Hervé ; 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 | 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 | 10 |
13 | 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 | 9 |
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 | 9 |
15 | 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 | 9 |
16 | 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 | 8 |
17 | 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 |
18 | 2007 | External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454. Full description at Econpapers || Download paper | 8 |
19 | 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 |
20 | 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 | 7 |
21 | 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 | 7 |
22 | 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 | 7 |
23 | 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 | 6 |
24 | 2008 | Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96. Full description at Econpapers || Download paper | 6 |
25 | 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 | 6 |
26 | 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 | 6 |
27 | 2006 | Identifying Conditional Conservatism. (2006). Ryan, Stephen . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525. Full description at Econpapers || Download paper | 6 |
28 | 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 | 6 |
29 | 2012 | Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments. (2012). Arce, Miguel . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:4:p:655-691. Full description at Econpapers || Download paper | 6 |
30 | 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 | 6 |
31 | 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 | 5 |
32 | 2003 | Intangibles and intellectual capital: an introduction to a special issue. (2003). Lev, Baruch ; Zambon, Stefano . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:4:p:597-603. Full description at Econpapers || Download paper | 5 |
33 | 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 |
34 | 2011 | IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability. (2011). Durocher, Sylvain ; Gendron, Yves . In: European Accounting Review. RePEc:taf:euract:v:20:y:2011:i:2:p:233-262. Full description at Econpapers || Download paper | 5 |
35 | 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 | 5 |
36 | 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 |
37 | 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 |
38 | 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 | 5 |
39 | 2012 | Organizational Control and Work Effort -- Another Look at the Interplay of Rewards and Motivation. (2012). Kunz, Jennifer ; Linder, Stefan . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:3:p:591-621. Full description at Econpapers || Download paper | 5 |
40 | 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 |
41 | 2014 | Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Achleitner, Ann-Kristin ; Gunther, Nina ; Siciliano, Gianfranco . In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461. Full description at Econpapers || Download paper | 5 |
42 | 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 | 5 |
43 | 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 | 5 |
44 | 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 |
45 | 2015 | The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Clarkson, Peter M ; Richardson, Gordon D ; Pinnuck, Matthew ; Li, Yue . In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580. Full description at Econpapers || Download paper | 4 |
46 | 2014 | Accounting Accruals and Stock Returns: Evidence from European Equity Markets. (2014). Papanastasopoulos, Georgios A.. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:4:p:729-768. Full description at Econpapers || Download paper | 4 |
47 | 2008 | The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms. (2008). Khurana, Inder ; Martin, Xiumin ; Pereira, Raynolde ; Francis, Jere . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:2:p:331-360. Full description at Econpapers || Download paper | 4 |
48 | 2000 | A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. (2000). Adams, Carol ; Carol A. Adams, Nongnooch Kuasirikun, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:53-79. Full description at Econpapers || Download paper | 4 |
49 | 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 | 4 |
50 | 2013 | Sooner or Later? -- Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility. (2013). Sureth, Caren ; Niemann, Rainer . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:2:p:367-390. Full description at Econpapers || Download paper | 4 |
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2016 | Accounting and lived experience in the gendered workplace. (2016). Carmona, Salvador ; Ezzamel, Mahmoud . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:49:y:2016:i:c:p:1-8. Full description at Econpapers || Download paper | |
2016 | Research on Chinaâs cap-and-trade carbon emission trading scheme: Overview and outlook. (2016). Shen, BO ; Jiang, Jingjing ; Chen, Zhanming ; Ye, Bin ; Xie, Dejun . In: Applied Energy. RePEc:eee:appene:v:178:y:2016:i:c:p:902-917. Full description at Econpapers || Download paper | |
2016 | Corporate Carbon Emission and Financial Performance: Does Carbon Disclosure Mediate the Relationship in the UK?. (2016). Liu, Yang Stephanie ; Hoepner, Andreas ; Yang, Jessica ; Zhou, Xiaoyan . In: ICMA Centre Discussion Papers in Finance. RePEc:rdg:icmadp:icma-dp2016-03. Full description at Econpapers || Download paper | |
2016 | Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?. (2016). de Simone, Lisa . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:61:y:2016:i:1:p:145-165. Full description at Econpapers || Download paper | |
2016 | Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction. (2016). Ozili, PK. In: MPRA Paper. RePEc:pra:mprapa:73905. Full description at Econpapers || Download paper | |
2016 | A review of the IFRS adoption literature. (2016). de George, Emmanuel T ; Shivakumar, Lakshmanan ; Li, XI. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1. Full description at Econpapers || Download paper | |
2016 | Strategy implementation through hierarchical couplings in a management control package: an explorative case study. (2016). Schokker, Tom ; van der Kolk, Berend . In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:27:y:2016:i:2:d:10.1007_s00187-015-0226-x. Full description at Econpapers || Download paper | |
2016 | Influence of Intellectual Capital Investment, Risk, Industry Membership and Corporate Governance Mechanisms on the Voluntary Disclosure of Intellectual Capital by UK Listed Companies. (2016). Mkumbuzi, Walter P. In: Asian Social Science. RePEc:ibn:assjnl:v:12:y:2016:i:1:p:42-74. Full description at Econpapers || Download paper | |
2016 | Say on pay laws, executive compensation, pay slice, and firm valuation around the world. (2016). Correa, Ricardo ; Lel, Ugur . In: Journal of Financial Economics. RePEc:eee:jfinec:v:122:y:2016:i:3:p:500-520. Full description at Econpapers || Download paper | |
2016 | Time-varying risk, mispricing attributes, and the accrual premium. (2016). Simlai, Prodosh E. In: International Review of Financial Analysis. RePEc:eee:finana:v:48:y:2016:i:c:p:150-161. Full description at Econpapers || Download paper | |
2016 | Screen winners from losers using simple fundamental analysis in the Pacific-Basin stock markets. (2016). Shen, Jianfu ; Allen, Chi Cheong . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:39:y:2016:i:c:p:159-177. Full description at Econpapers || Download paper | |
2016 | Is there a link between politics and stock returns? A literature survey. (2016). Wisniewski, Tomasz Piotr . In: International Review of Financial Analysis. RePEc:eee:finana:v:47:y:2016:i:c:p:15-23. Full description at Econpapers || Download paper | |
2016 | Nonlinear association between ownership concentration and leverage: The role of family control. (2016). Lo, Huai-Chun ; Kweh, Qian Long ; Kiong, Irene Wei . In: International Review of Financial Analysis. RePEc:eee:finana:v:46:y:2016:i:c:p:113-123. Full description at Econpapers || Download paper | |
2016 | Family control, accounting misstatements, and market reactions to restatements: Evidence from China. (2016). Ma, Shiguang ; Tian, Gary . In: Emerging Markets Review. RePEc:eee:ememar:v:28:y:2016:i:c:p:1-27. Full description at Econpapers || Download paper | |
2016 | Does the earnings quality matter? Evidence from a quasi-experimental setting. (2016). mengoli, stefano ; Carosi, Andrea ; Baschieri, Giulia . In: Finance Research Letters. RePEc:eee:finlet:v:19:y:2016:i:c:p:146-157. Full description at Econpapers || Download paper | |
2016 | Human capital and performance in young audit firms. (2016). Rodrigues, Ricardo ; Samagaio, Antonio . In: Journal of Business Research. RePEc:eee:jbrese:v:69:y:2016:i:11:p:5354-5359. Full description at Econpapers || Download paper | |
2016 | Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets. (2016). Miwa, Kazunori. In: Discussion Paper Series. RePEc:kob:dpaper:dp2016-17. Full description at Econpapers || Download paper | |
2016 | The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management. (2016). Enomoto, Masahiro ; Yamaguchi, Tomoyasu . In: Discussion Paper Series. RePEc:kob:dpaper:dp2016-18. Full description at Econpapers || Download paper | |
2016 | EXECUTIVE COMPENSATION, FIRM PERFORMANCE AND CORPORATE GOVERNANCE IN AN EMERGING ECONOMY. (2016). Sheikh, Muhammad Fayyaz ; Ali, Syed Zulfiqar . In: Proceedings of Business and Management Conferences. RePEc:sek:ibmpro:4406477. Full description at Econpapers || Download paper | |
2016 | Real earnings management in family firms: Evidence from an emerging economy. (2016). , Rushdi ; Ali, Muhammad Jahangir ; Mather, Paul R. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:40:y:2016:i:pb:p:237-250. Full description at Econpapers || Download paper | |
2016 | Family Control, Socioemotional Wealth and Earnings Management in Publicly Traded Firms. (2016). Martin, Geoffrey ; Gomez-Mejia, Luis ; GOMEZ -MEJIA, LUIS ; Campbell, Joanna Tochman . In: Journal of Business Ethics. RePEc:kap:jbuset:v:133:y:2016:i:3:d:10.1007_s10551-014-2403-5. Full description at Econpapers || Download paper |
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2016 | Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts Earnings Forecast Errors. (2016). Andre, Paul ; Moldovan, Rucsandra ; Filip, Andrei . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:443-461. Full description at Econpapers || Download paper | |
2016 | Capital depreciation and the underdetermination of rate of return: A unifying perspective. (2016). Magni, Carlo Alberto. In: Journal of Mathematical Economics. RePEc:eee:mateco:v:67:y:2016:i:c:p:54-79. Full description at Econpapers || Download paper |
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2015 | IMPACT OF THE IFRS ADOPTION ON FINANCIAL ASSETS AND LIABILITIES. EMPIRICAL EVIDENCE FROM BUCHAREST STOCK EXCHANGE. (2015). huian, maria. 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 |
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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 |
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2013 | Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Andre, Paul ; Filip, Andrei ; Paugam, Luc. 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 ; Hail, Luzi ; Christensen, Hans B.. 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). Filip, Andrei ; Andre, Paul ; Paugam, Luc. 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 ; Paugam, Luc ; Filip, Andrei . 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 |
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