Citation analysis for Accounting & Taxation / The Institute for Business and Finance Research

Accounting & Taxation / The Institute for Business and Finance Research

0.09

Impact Factor

0.08

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		0.1			0				0		0		(%)			0.04
1992		0.09			0				0		0		(%)			0.04
1993		0.11			0				0		0		(%)			0.05
1994		0.12			0				0		0		(%)			0.04
1995		0.19			0				0		0		(%)			0.07
1996		0.23			0				0		0		(%)			0.09
1997		0.26			0				0		0		(%)			0.09
1998		0.28			0				0		0		(%)			0.1
1999		0.32			0				0		0		(%)			0.13
2000		0.39			0				0		0		(%)			0.15
2001		0.39			0				0		0		(%)			0.14
2002		0.4			0				0		0		(%)			0.17
2003		0.43			0				0		0		(%)			0.18
2004		0.48			0				0		0		(%)			0.19
2005		0.52			0				0		0		(%)			0.2
2006		0.51			0	1			0		0		(%)			0.2
2007		0.45			0				0		0		(%)			0.18
2008		0.48			0	1			0		0		(%)			0.2
2009		0.49		10	10			5	0		0		(%)			0.19
2010		0.46		8	18			2	10		10		(%)			0.17
2011		0.49		17	35	3	0.09	2	18		18		(%)			0.19
2012		0.52		19	54			17	25		35		(%)			0.19
2013	0.03	0.58	0.02	18	72	1	0.01	2	36	1	54	1	(%)			0.2
2014	0.05	0.6	0.06	19	91	4	0.04	4	37	2	72	4	(%)			0.2
2015	0.03	0.61	0.04	16	107	5	0.05	3	37	1	81	3	(%)			0.19
2016	0.03	0.68	0.09	7	114	9	0.08		35	1	89	8	(%)			0.2
2017	0.09	0.73	0.08	9	123	8	0.07		23	2	79	6	(%)			0.22

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	2012	THE ETHICS OF TAX EVASION: A SURVEY OF HISPANIC OPINION. (2012). McGee, Robert ; Djatej, Arsen M. ; Robert H. S. Sarikas,, . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:53-74. Full description at Econpapers \|\| Download paper	15
2	2009	Determining Factors of Internet Financial Reporting in Indonesia. (2009). Almilia, Luciana Spica . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:87-99. Full description at Econpapers \|\| Download paper	4
3	2014	DETERMINANTS OF NON-PERFORMING LOANS IN NIGERIA. (2014). Emmanuel, Mofoluwaso ; Akinlo, Olayinka . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:21-28. Full description at Econpapers \|\| Download paper	3
4	2013	THE IMPACTS OF A MICROFINANCE LENDING SCHEME ON CLIENTS IN GHANA. (2013). Turnell, Sean ; Onyina, Paul A.. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:79-88. Full description at Econpapers \|\| Download paper	2
5	2010	FINANCIAL COMMUNICATION ON THE WEB EVIDENCE FROM BELGIUM. (2010). pozniak, laetitia. In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:47-58. Full description at Econpapers \|\| Download paper	2
6	2015	AN EXPLORATORY STUDY OF PROFESSIONAL ETHICAL STANDARDS, POSITIVE BUDGETING ORIENTATION, AND THE MEDIATING ROLE OF CORPORATE ETHICAL VALUES. (2015). Valentine, Sean ; Bateman, Connie R ; Fleischman, Gary . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:1-20. Full description at Econpapers \|\| Download paper	2
7	2009	Investor Perception of Information Disclosed in Financial Reports of Palestine Securities Exchange Listed Companies. (2009). Arquawi, Bayan M. ; Shahin, Yasser A. ; Abdelkarim, Naser . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:45-61. Full description at Econpapers \|\| Download paper	1
8	2014	THE IMPACT OF IFRS ADOPTION DURING THE 2008 FINANCIAL CRISIS ON THE RELATIONSHIP BETWEEN YIELD AND ACCOUNTING VARIABLES. (2014). Boumediene, Emna ; Nafti, Olfa . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:1:p:51-67. Full description at Econpapers \|\| Download paper	1
9	2011	DOES VOLUNTARY DISCLOSURE LEVEL AFFECT THE VALUE RELEVANCE OF ACCOUNTING INFORMATION?. (2011). Alanezi, Faisal S. ; Alfaraih, Mishari M.. In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:65-84. Full description at Econpapers \|\| Download paper	1
10	2011	USING FINANCIAL RATIOS AND LENDER RELATIONSHIP THEORY TO ASSESS FARM CREDITWORTHINESS. (2011). Reichert, Alan ; Posey, Raymond . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:1:p:45-56. Full description at Econpapers \|\| Download paper	1
11	2015	AN EMPIRICAL INVESTIGATION OF AUDIT COMMITTEE EFFECTIVENESS AND RISK MANAGEMENT: EVIDENCE FROM SAUDI ARABIA. (2015). Alzharani, Abdullah Mohammed . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:39-49. Full description at Econpapers \|\| Download paper	1
12	2012	COMPREHENSIVE INCOME DISCLOSURES: EVIDENCE FROM ITALY. (2012). Ferraro, Olga . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:65-76. Full description at Econpapers \|\| Download paper	1
13	2012	RESIDUAL INCOME VERSUS DISCOUNTED CASH FLOW VALUATION MODELS: AN EMPIRICAL STUDY. (2012). Perek, Ali Atilla . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:57-64. 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	2012	THE ETHICS OF TAX EVASION: A SURVEY OF HISPANIC OPINION. (2012). McGee, Robert ; Djatej, Arsen M. ; Robert H. S. Sarikas,, . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:53-74. Full description at Econpapers \|\| Download paper	6
2	2014	DETERMINANTS OF NON-PERFORMING LOANS IN NIGERIA. (2014). Emmanuel, Mofoluwaso ; Akinlo, Olayinka . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:21-28. Full description at Econpapers \|\| Download paper	3
3	2015	AN EXPLORATORY STUDY OF PROFESSIONAL ETHICAL STANDARDS, POSITIVE BUDGETING ORIENTATION, AND THE MEDIATING ROLE OF CORPORATE ETHICAL VALUES. (2015). Valentine, Sean ; Bateman, Connie R ; Fleischman, Gary . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:1-20. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 2:

Year	Title
2017	The Effect of Budgetary Participation on Budgetary Slack Using Budgetary Ethical Compliance. (2017). Hormati, Asrudin ; Ar, Suriyana ; Laduna, Rudy. In: International Journal of Economics & Business Administration (IJEBA). RePEc:ers:ijebaa:v:v:y:2017:i:1:p:83-99. Full description at Econpapers \|\| Download paper
2017	Theoretical Models for Sport Participation: Literature Review. (2017). Thalassinos, El ; Spiteri, Jonathan V ; Seychell, Sharon ; Grima, Alan. In: International Journal of Economics & Business Administration (IJEBA). RePEc:ers:ijebaa:v:v:y:2017:i:3:p:94-116. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2015

Year	Citing document

Recent citations received in 2014

Year	Citing document

10 most frequent citing series

#	Series	Cites
1	Social Sciences / MDPI, Open Access Journal	2
2	Books / Edward Elgar Publishing	2
3	Journal of Business Ethics / Springer	2
4	Lahore Journal of Economics / Department of Economics, The Lahore School of Economics	2
5	Post-Print / HAL	2
6	Economic Alternatives / University of National and World Economy, Sofia, Bulgaria	1
7	International Journal of Business and Economic Sciences Applied Research (IJBESAR) / Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece	1
8	International Journal of Business Administration / International Journal of Business Administration, Sciedu Press	1
9	Eastern Journal of European Studies / Centre for European Studies, Alexandru Ioan Cuza University	1
10	Applied Economics and Finance / Redfame publishing	1
11	Annals of University of Craiova - Economic Sciences Series / University of Craiova, Faculty of Economics and Business Administration	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.