Citation analysis for Journal of Financial Reporting and Accounting / Emerald Group Publishing

Journal of Financial Reporting and Accounting / Emerald Group Publishing

0.12

Impact Factor

0.29

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		0.11			0				0		0		(%)			0.06
1991		0.1			0				0		0		(%)			0.04
1992		0.1			0				0		0		(%)			0.05
1993		0.13			0				0		0		(%)			0.06
1994		0.14			0				0		0		(%)			0.06
1995		0.17			0				0		0		(%)			0.1
1996		0.22			0				0		0		(%)			0.09
1997		0.22			0				0		0		(%)			0.09
1998		0.24			0				0		0		(%)			0.12
1999		0.3			0				0		0		(%)			0.15
2000		0.36			0				0		0		(%)			0.14
2001		0.36			0				0		0		(%)			0.16
2002		0.37			0				0		0		(%)			0.18
2003		0.39			0				0		0		(%)			0.19
2004		0.4			0				0		0		(%)			0.18
2005		0.42			0				0		0		(%)			0.2
2006		0.45			0				0		0		(%)			0.19
2007		0.38		7	7			1	0		0		(%)			0.16
2008		0.39		6	13			9	7		7		(%)			0.17
2009		0.36		10	23			5	13		13		(%)			0.17
2010		0.34		10	33			4	16		23		(%)			0.15
2011		0.4		11	44			5	20		33		(%)			0.19
2012	0.05	0.44	0.05	10	54	2	0.04	10	21	1	44	2	(%)			0.2
2013	0.05	0.49	0.04	11	65	2	0.03	10	21	1	47	2	(%)			0.2
2014	0.1	0.52	0.04	10	75	2	0.03	7	21	2	52	2	(%)			0.23
2015		0.54	0.04	12	87	6	0.07	6	21		52	2	(%)			0.24
2016	0.05	0.6	0.06	13	100	6	0.06	9	22	1	54	3	(%)			0.27
2017	0.12	0.64	0.29	19	119	24	0.2		25	3	56	16	(%)			0.28

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	2008	Disclosure 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. Full description at Econpapers \|\| Download paper	6
2	2016	The determinants of bank profitability: empirical evidence from European banking sector. (2016). Rasit, Zarinah Abdul ; Zain, Mustaffa Mohamed ; Paolucci, Guido ; Menicucci, Elisa . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:86-115. Full description at Econpapers \|\| Download paper	5
3	2013	The impact of audit committee existence and external audit on earnings management: Evidence from Portugal. (2013). Alves, Sandra . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:2:p:143-165. Full description at Econpapers \|\| Download paper	4
4	2012	Corporate 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	4
5	2014	Fair 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	4
6	2012	A 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. Full description at Econpapers \|\| Download paper	3
7	2013	Impact 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. Full description at Econpapers \|\| Download paper	3
8	2009	Value 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. Full description at Econpapers \|\| Download paper	2
9	2012	The 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. Full description at Econpapers \|\| Download paper	2
10	2015	Corporate social responsibility reporting practices in banking companies in Bangladesh: Impact of regulatory change. (2015). Rahman, Mohammad Afjalur ; Hafij, MD. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:13:y:2015:i:2:p:200-225. Full description at Econpapers \|\| Download paper	2
11	2013	Efficiency of Islamic and conventional banks in Malaysia. (2013). Abd. Majid, M. Shabri ; Ismail, Farhana ; Rossazana Ab. Rahim, ; M. Shabri Abd. Majid, ; M. Shabri Abd. Majid, . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:1:p:92-107. Full description at Econpapers \|\| Download paper	2
12	2015	Human 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. Full description at Econpapers \|\| Download paper	2
13	2008	Managerial 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. Full description at Econpapers \|\| Download paper	2
14	2010	Turnaround prediction of distressed companies: evidence from Malaysia. (2010). Zeni, Syahida . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:2:p:143-159. Full description at Econpapers \|\| Download paper	1
15	2014	Abnormal 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. Full description at Econpapers \|\| Download paper	1
16	2016	Fair value accounting and the financial crisis: a literature-based analysis. (2016). Kamaluddin, Amrizah ; Menicucci, Elisa ; Paolucci, Guido ; Zain, Mustaffa Mohamed . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:49-71. Full description at Econpapers \|\| Download paper	1
17	2009	Intellectual Capital Reporting and Corporate Characteristics of Public-Listed Companies in Malaysia. (2009). Yau, Foong Soon . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:7:y:2009:i:1:p:17-35. Full description at Econpapers \|\| Download paper	1
18	2011	The 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. Full description at Econpapers \|\| Download paper	1
19	2015	Economic growth and cost stickiness: evidence from Egypt. (2015). Awad, Awad Elsayed . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:13:y:2015:i:1:p:119-140. Full description at Econpapers \|\| Download paper	1
20	2007	Enhancing 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. Full description at Econpapers \|\| Download paper	1
21	2010	Institutional investors and earnings management: Malaysian evidence. (2010). Jalil, Azlina Abdul . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:2:p:110-127. Full description at Econpapers \|\| Download paper	1
22	2016	Corporate social responsibility and market value: evidence from Jordan. (2016). Omar, Bilal Fayiz ; Johari, Razana Juhaida ; Zain, Mustaffa Mohamed ; Zallom, Nidal Omar . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:2-29. Full description at Econpapers \|\| Download paper	1
23	2011	Further evidence on relative and incremental information content of EVA and traditional performance measures from select Indian companies. (2011). Kumar, Satish. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:2:p:104-118. Full description at Econpapers \|\| Download paper	1
24	2014	Board and auditor interlocks and voluntary disclosure in annual reports. (2014). Borghans, Lex ; Braam, Geert . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:2:p:135-160. Full description at Econpapers \|\| Download paper	1
25	2016	Board diversity and corporate social responsibility in Jordan. (2016). Ibrahim, Abdul Hadi ; Hanefah, Mustafa Mohd . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:2:p:279-298. Full description at Econpapers \|\| Download paper	1
26	2010	Comparisons on selected ratios between IFRS and US GAAP companies. (2010). Bao, Da-Hsien. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:1:p:22-34. Full description at Econpapers \|\| Download paper	1
27	2013	Governance and performance reporting in Scottish charities. (2013). Dunne, Theresa . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:2:p:112-130. Full description at Econpapers \|\| Download paper	1
28	2008	Regulatory Profit Targets and Earnings Management in Initial Public Offerings: The Case of Malaysia. (2008). Ismail, Norashikin . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:91-115. Full description at Econpapers \|\| Download paper	1
29	2012	Tax 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. Full description at Econpapers \|\| Download paper	1
30	2011	Network governance in government-linked companies (GLCs) and non-government-linked companies (NGLCs) in Malaysia. (2011). Hamid, Azmi Abd . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:1:p:54-73. Full description at Econpapers \|\| Download paper	1
31	2014	Earnings persistence and stock prices: empirical evidence from an emerging market. (2014). Dawar, Varun . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:2:p:117-134. Full description at Econpapers \|\| Download paper	1
32	2016	Cost-benefit analysis of IFRS adoption: developed and emerging countries. (2016). Uzma, Shigufta Hena . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:2:p:198-229. Full description at Econpapers \|\| Download paper	1
33	2009	Book-Tax Difference and Value Relevance of Taxable Income: Malaysian Evidence. (2009). Noor, Null . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:7:y:2009:i:2:p:19-40. Full description at Econpapers \|\| Download paper	1
34	2011	Effect 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. Full description at Econpapers \|\| Download paper	1
35	2010	Corporate 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. Full description at Econpapers \|\| Download paper	1
36	2009	Goodwill Accounting in Malaysia and the Transition to IFRS â A Compliance Assessment of Large First Year Adopters. (2009). Carlin, Tyrone M. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:7:y:2009:i:1:p:75-104. Full description at Econpapers \|\| Download paper	1
37	2013	An appraisal on the business success of entrepreneurialasnaf: An empirical study on the state zakat organization (the Selangor Zakat Board or Lembaga Zakat Selangor) in Malaysia. (2013). Muhamat, Amirul Afif ; Jaafar, Norlida ; Manan, Hasman Abdul ; Rosly, Hardi Emrie . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:1:p:51-63. Full description at Econpapers \|\| Download paper	1
38	2011	Defining goodwill: a practice perspective. (2011). Giuliani, Marco . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:2:p:161-175. Full description at Econpapers \|\| Download paper	1
39	2015	Financial statement informativeness and intellectual capital disclosure: An empirical analysis. (2015). Maaloul, Anis ; Zeghal, Daniel. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:13:y:2015:i:1:p:66-90. Full description at Econpapers \|\| Download paper	1

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

#	Year	Title	Cited
1	2016	The determinants of bank profitability: empirical evidence from European banking sector. (2016). Rasit, Zarinah Abdul ; Zain, Mustaffa Mohamed ; Paolucci, Guido ; Menicucci, Elisa . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:86-115. Full description at Econpapers \|\| Download paper	5
2	2014	Fair 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	4
3	2013	The impact of audit committee existence and external audit on earnings management: Evidence from Portugal. (2013). Alves, Sandra . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:2:p:143-165. Full description at Econpapers \|\| Download paper	4
4	2013	Impact 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. Full description at Econpapers \|\| Download paper	3
5	2009	Value 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. Full description at Econpapers \|\| Download paper	2
6	2015	Corporate social responsibility reporting practices in banking companies in Bangladesh: Impact of regulatory change. (2015). Rahman, Mohammad Afjalur ; Hafij, MD. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:13:y:2015:i:2:p:200-225. Full description at Econpapers \|\| Download paper	2
7	2013	Efficiency of Islamic and conventional banks in Malaysia. (2013). Abd. Majid, M. Shabri ; Ismail, Farhana ; Rossazana Ab. Rahim, ; M. Shabri Abd. Majid, ; M. Shabri Abd. Majid, . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:1:p:92-107. Full description at Econpapers \|\| Download paper	2
8	2008	Disclosure 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. Full description at Econpapers \|\| Download paper	2
9	2012	A 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. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 3:

Year	Title
2017	Testing the Correlations between Corporate Giving, Performance and Company Value. (2017). Hategan, Camelia-Daniela ; Curea-Pitorac, Ruxandra-Ioana. In: Sustainability. RePEc:gam:jsusta:v:9:y:2017:i:7:p:1210-:d:104193. Full description at Econpapers \|\| Download paper
2017	The usefulness of the business model disclosure for investorsâ judgements in financial entities. A European study. (2017). Mechelli, Alessandro ; Mazzocchetti, Francesca ; Cimini, Riccardo. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:20:y:2017:i:1:p:1-12. Full description at Econpapers \|\| Download paper
2017	Are costs really sticky and biased? Evidence from manufacturing listed companies in China. (2017). Xu, Jian ; Sim, Jae Woo. In: Applied Economics. RePEc:taf:applec:v:49:y:2017:i:55:p:5601-5613. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2016

Year	Citing document

Recent citations received in 2015

Year	Citing document

Recent citations received in 2014

Year	Citing document

10 most frequent citing series

#	Series	Cites
1	MPRA Paper / University Library of Munich, Germany	3
2	Research in International Business and Finance / Elsevier	2
3	Advances in accounting / Elsevier	2
4	Australian Accounting Review / CPA Australia	2
5	Annals of Faculty of Economics / University of Oradea, Faculty of Economics	2
6	International Journal of Corporate Governance / Inderscience Enterprises Ltd	1
7	International Journal of Academic Research in Business and Social Sciences / Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences	1
8	Cogent Business & Management / Taylor & Francis Journals	1
9	The International Journal of Accounting / Elsevier	1
10	SAFE Working Paper Series / Research Center SAFE - Sustainable Architecture for Finance in Europe, Goethe University Frankfurt	1
11	Post-Print / HAL	1

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.