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European Accounting Review / Taylor & Francis Journals

0.58

Impact Factor

0.68

5-Years IF

30

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
19910.1000 (%)0.04
19920.09424220.05960016 (16.7%)20.050.04
19930.050.110.05499120.027842242212 (15.4%)0.05
19940.010.120.013412510.01859119118 (9.4%)0.04
19950.190.025117630.0215483125317 (11%)0.07
19960.010.230.036023660.03156851176624 (15.4%)0.09
19970.050.260.0729265240.0914811152361715 (10.1%)10.030.09
19980.170.280.1261326530.1614489152232623 (16%)30.050.1
19990.170.320.1543369780.2113790152353512 (8.8%)40.090.13
20000.090.390.1234403630.1616310492442912 (7.4%)10.030.15
20010.090.390.1336439560.13179777227309 (5%)10.030.14
20020.240.40.21424811130.232597017203429 (3.5%)20.050.17
20030.050.430.0637518350.07207784216141 (%)0.18
20040.080.480.1232550600.11256796192234 (1.6%)30.090.19
20050.170.520.1837587840.1451669121813310 (1.9%)10.030.2
20060.390.510.36416281340.211906927184675 (2.6%)0.2
20070.370.450.37286561620.2537578291896912 (3.2%)10.040.18
20080.330.480.45356912230.3229269231757811 (3.8%)10.030.2
20090.490.490.54517422250.32096331173948 (3.8%)0.19
20100.310.460.53377793290.42220862719210110 (4.5%)30.080.17
20110.350.490.57338123670.457888311921104 (5.1%)20.060.19
20120.310.520.55348463400.41217022184102 (%)10.030.19
20130.40.580.57188644140.489467271901086 (6.4%)70.390.2
20140.520.60.55278914440.5665227173951 (1.5%)40.150.2
20150.470.610.63299204840.53554521149941 (1.8%)40.140.19
20160.520.680.65319514320.4538562914192 (%)20.060.2
20170.580.730.68339844470.4510603513994 (%)20.060.22
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:

#YearTitleCited
12007IFRS 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

94
21995The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280.

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86
32005Environmental 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.

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85
42005Earnings 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.

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84
52010How 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.

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64
62005Voluntary 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

62
71997The 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.

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61
82002The 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.

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52
92005The 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.

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51
102008Corporate 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.

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48
112003Enterprise 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.

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46
122013Intended 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.

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44
132004Proprietary 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.

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43
142007The 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.

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43
152003ERP 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.

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42
162006Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525.

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39
172004Predicting 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.

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39
182007The 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.

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38
192005The 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.

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37
202008Earnings 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.

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36
212005The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Van Lent, Laurence ; Nikolaev, Valeri . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724.

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36
221998The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

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35
232008Changing 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.

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33
242008Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127.

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32
252007The 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.

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32
262012IFRS 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.

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32
272010The 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.

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32
282008Earnings 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.

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31
292000A 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.

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30
301992Accounting 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.

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30
312007Exploring 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.

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30
322007The 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.

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29
332006Disclosure 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.

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29
342002Accounting and capital markets: a survey of the European evidence. (2002). Raffournier, Bernard ; Dumontier, Pascal. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:119-151.

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29
352008Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717.

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28
362006The 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.

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27
372007External 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.

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27
382001Agency 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.

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26
392005A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. (2005). Tarca, Ann ; Brown, Philip. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:181-212.

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26
402005The 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.

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25
412000Environmental 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.

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24
422002Accountability 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.

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24
431995Accounting 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.

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23
442000A 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.

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23
452006International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing. (2006). Sellhorn, Thorsten ; Gassen, Joachim ; Rolf Uwe Fülbier, . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:527-564.

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23
462007Extending 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.

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23
471999The 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.

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22
481992The 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.

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22
492009Legitimation 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.

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22
501999The role of dividends in valuation models used by analysts and fund managers. (1999). Barker, Richard G.. In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:195-218.

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21

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

#YearTitleCited
12005Environmental 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

33
22010How 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

26
32007IFRS 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

24
42005Earnings 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

22
52013Intended 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

20
62008Corporate 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

19
72012IFRS 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

17
82008Earnings 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

17
92008Earnings 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

15
102015Incentives 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.

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15
112014Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Prencipe, Annalisa ; Bar-Yosef, Sasson. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385.

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14
122005Voluntary 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

13
132007The 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

13
142009Does 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.

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12
152009Accounting 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.

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12
162007Exploring 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

12
171998The 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

12
182008Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127.

Full description at Econpapers || Download paper

11
192003Enterprise 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

11
202004Proprietary 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

11
212005The 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

10
222009The 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.

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10
232013The Impact of Corporate Governance on IFRS Adoption Choices. (2013). Gaeremynck, Ann ; Thornton, Daniel B. ; Verriest, Arnt . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:39-77.

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10
242012The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study. (2012). Paape, Leen ; Spekle, Roland F.. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:3:p:533-564.

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10
252010The 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

9
262015The 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.

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9
272005The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Van Lent, Laurence ; Nikolaev, Valeri . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724.

Full description at Econpapers || Download paper

9
282014Real 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.

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9
292005On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research. (2005). Baker, Richard C. ; Gendron, Yves . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:525-569.

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9
302009Accrual 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.

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9
311997The 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.

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9
322007External 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.

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9
332005The 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.

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9
342004Predicting 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.

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9
352013Introduction 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.

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8
362009Research the American Way: The Role of US Elites in Disseminating and Legitimizing Canadian Academic Accounting Research. (2009). Qu, Sandy ; Ding, Shujun ; Lukasewich, Shelley . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:3:p:515-569.

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8
372006Disclosure 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.

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8
382008The 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.

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8
392014The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK. (2014). Kausar, Asad ; Dedman, Elisabeth ; Lennox, Clive. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:1:p:1-23.

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8
401996Audit committee effectiveness and the audit fee. (1996). Gregory, Alan ; Collier, Paul. In: European Accounting Review. RePEc:taf:euract:v:5:y:1996:i:2:p:177-198.

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8
412008Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717.

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7
422003ERP 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.

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7
431995The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280.

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7
442009In Search of Management Accounting Theory. (2009). Granlund, Markus ; Malmi, Teemu . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:3:p:597-620.

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7
452002The 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.

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7
462006Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525.

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7
472005A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. (2005). Tarca, Ann ; Brown, Philip. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:181-212.

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7
482012Lobbying 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.

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7
492010The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World. (2010). Gaio, Cristina. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:4:p:693-738.

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7
502001Agency 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.

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6

Citing documents used to compute impact factor 35:

YearTitle
2017The influence of peer honesty and anonymity on managerial reporting. (2017). Schwering, Anja. In: Journal of Business Economics. RePEc:spr:jbecon:v:87:y:2017:i:9:d:10.1007_s11573-017-0861-9.

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2017GUILTY CONSCIENCE AND INCENTIVES WITH PERFORMANCE ASSESSMENT ERRORS. (2017). Eguchi, Kyota. In: Economic Inquiry. RePEc:bla:ecinqu:v:55:y:2017:i:1:p:434-450.

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2017The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation. (2017). Kraus, Kalle ; von Unge, Amelie ; Kennergren, Cecilia. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:63:y:2017:i:c:p:42-59.

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2017Joint audit, audit market structure, and consumer surplus. (2017). Guo, Qiang ; Zhu, Aiyong ; Koch, Christopher. In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9429-8.

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2017An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain. (2017). Martinez-Blasco, Monica ; Castillo-Merino, David ; Argiles-Bosch, Josep Maria ; Garcia-Blandon, Josep. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:3:p:251-261.

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2017Gender-diverse board and the relevance of voluntary CSR reporting. (2017). Nekhili, Mehdi ; Chtioui, Tawhid ; Nagati, Haithem. In: International Review of Financial Analysis. RePEc:eee:finana:v:50:y:2017:i:c:p:81-100.

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2017Corporate social responsibility disclosure and market value: Family versus nonfamily firms. (2017). Nekhili, Mehdi ; Rebolledo, Claudia ; Chtioui, Tawhid ; Nagati, Haithem. In: Journal of Business Research. RePEc:eee:jbrese:v:77:y:2017:i:c:p:41-52.

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2017Do Economic Incentives of Controlling Shareholders Influence Corporate Social Responsibility Disclosure? A Natural Experiment. (2017). Cai, Weixing ; Zeng, Cheng ; Xu, Alice Liang ; Wu, Zhenyu ; Lee, Edward. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:3:p:238-250.

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2017Non-financial disclosure and market-based firm performance: The initiation of financial inclusion. (2017). Bose, Sudipta ; Islam, Shajul ; Khan, Habib Zaman ; Saha, Amitav. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:13:y:2017:i:3:p:263-281.

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2017Discourse of the professions: The making, normalizing and taming of Ontarios “foreign-trained accountant”. (2017). Annisette, Marcia . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:60:y:2017:i:c:p:37-61.

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2017Past Income Scarcity and Current Perception of Financial Fragility. (2017). Torricelli, Costanza ; Gallo, Giovanni ; Baldini, Massimo. In: Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance). RePEc:mod:wcefin:17121.

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2017Past Income Scarcity and Current Perception of Financial Fragility. (2017). Torricelli, Costanza ; Gallo, Giovanni ; Baldini, Massimo. In: Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance). RePEc:mod:wcefin:0064.

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2017EXAMINING INSTITUTIONAL CONTENT OF THE BALANCED SCORECARD: LOGICS AND TRANSLATIONS IN UKRAINIAN BUSINESS ENVIRONMENT. (2017). Firsova, Svitlana. In: Organizations and Markets in Emerging Economies. RePEc:vul:omefvu:v:9:y:2017:i:2:id:229.

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2017EXAMINING INSTITUTIONAL CONTENT OF THE BALANCED SCORECARD: LOGICS AND TRANSLATIONS IN UKRAINIAN BUSINESS ENVIRONMENT. (2017). Firsova, Svitlana. In: Organizations and Markets in Emerging Economies. RePEc:vul:omefvu:v:8:y:2017:i:2:id:229.

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2017Accounting professionalization and the state: The case of Saudi Arabia. (2017). Mihret, Dessalegn Getie ; Bazhair, Ayman ; Alshareef, Mohammed Naif. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:45:y:2017:i:c:p:29-47.

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2017Corporate risk-taking, returns and the nature of major shareholders: Evidence from prospect theory. (2017). López-Iturriaga, Félix ; Lopez-Iturriaga, Felix Javier ; Diez-Esteban, Jose Maria ; Santamaria-Mariscal, Marcos ; Garcia-Gomez, Conrado Diego . In: Research in International Business and Finance. RePEc:eee:riibaf:v:42:y:2017:i:c:p:900-911.

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2017The Impact of Taxes on Competition for CEOs. (2017). Krenn, Peter. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:3:p:503-530.

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2017Shareholder wealth responses to European legislation on bank executive compensation. (2017). Diaz, Belen Diaz ; Garcia-Olalla, Myriam ; Garcia-Ramos, Rebeca . In: Journal of Economic Policy Reform. RePEc:taf:jpolrf:v:20:y:2017:i:3:p:271-291.

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2017Impacts of the coming emission trading scheme on China’s coal-to-materials industry in 2020. (2017). Li, Guangyao ; Hu, Shanying ; Chen, Dingjiang ; Yang, Jin. In: Applied Energy. RePEc:eee:appene:v:195:y:2017:i:c:p:837-849.

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2017Sector decomposition of China’s national economic carbon emissions and its policy implication for national ETS development. (2017). Jiang, Jing Jing ; Yang, Peng ; Miao, Lixin ; Li, JI ; Xie, Dejun ; Ye, Bin. In: Renewable and Sustainable Energy Reviews. RePEc:eee:rensus:v:75:y:2017:i:c:p:855-867.

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2017The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation. (2017). Kraus, Kalle ; von Unge, Amelie ; Kennergren, Cecilia. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:63:y:2017:i:c:p:42-59.

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2017The impact of corporate sustainability performance on information asymmetry: the role of institutional differences. (2017). Diebecker, Jan ; Sommer, Friedrich . In: Review of Managerial Science. RePEc:spr:rvmgts:v:11:y:2017:i:2:d:10.1007_s11846-016-0195-y.

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2017Earnings Management Dynamics in Portuguese Listed Firms. (2017). da Silva, Diogo Batista ; Brando, Elisio ; Cerqueira, Antonio. In: FEP Working Papers. RePEc:por:fepwps:587.

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2017The joint effect of investor protection, IFRS and earnings quality on cost of capital: An international study. (2017). Persakis, Anthony ; Iatridis, George Emmanuel. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:46:y:2017:i:c:p:1-29.

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2017Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?. (2017). del Pilar, Martha ; Garza, Hector Horacio ; Mendez, Alma Berenice ; Cortez, Klender Aimer . In: Emerging Markets Review. RePEc:eee:ememar:v:30:y:2017:i:c:p:155-168.

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2017How cultural and contextual variables affect the disclosure and transparency of pro-forma indicators. (2017). Gardini, Silvia ; Visani, Franco ; Marta, F. In: BEMPS - Bozen Economics & Management Paper Series. RePEc:bzn:wpaper:bemps41.

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2017The effects of accounting standards on the financial reporting properties of private firms: evidence from the German Accounting Law Modernization Act. (2017). Zicke, Julia ; Kiy, Florian. In: Business Research. RePEc:spr:busres:v:10:y:2017:i:2:d:10.1007_s40685-017-0051-1.

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2017The Effect of IFRS Convergence on Earnings Quality: Empirical Evidence from Indonesia. (2017). Sutrisno, Paulina. In: GATR Journals. RePEc:gtr:gatrjs:afr148.

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2017Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management. (2017). Ipino, Elisabetta ; Parbonetti, Antonio. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:1:p:91-121.

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2017Opportunism in disclosing pro-forma indicators: rationale and contextual drivers. (2017). Gardini, Silvia ; Visani, Franco ; Marta, F. In: BEMPS - Bozen Economics & Management Paper Series. RePEc:bzn:wpaper:bemps42.

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2017Corporate fraud and external social connectedness of independent directors. (2017). Flora, YU ; Lee, Gladys . In: Journal of Corporate Finance. RePEc:eee:corfin:v:45:y:2017:i:c:p:401-427.

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2017The effect of voluntary disclosure on stock liquidity: New evidence from index funds. (2017). Schoenfeld, Jordan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:63:y:2017:i:1:p:51-74.

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2017Cross-country evidence on the relation between capital gains taxes, risk, and expected returns. (2017). Hail, Luzi ; Wang, Clare ; Sikes, Stephanie . In: Journal of Public Economics. RePEc:eee:pubeco:v:151:y:2017:i:c:p:56-73.

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2017A Discussion on “IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition”. (2017). Vafeas, Nikos. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:4:p:338-340.

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2017Which Analysts Benefited Most from Mandatory IFRS Adoption in Europe?. (2017). Beuselinck, Christof ; Van Der Meulen, Sofie ; Khurana, Inder ; Joos, Philip . In: Post-Print. RePEc:hal:journl:hal-01745251.

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Recent citations (cites in year: CiY)

Recent citations received in 2017
YearCiting document
2017How income and tax rates provoke cheating – An experimental investigation of tax morale. (2017). Grundmann, Susanna ; Lambsdorff, Johann Graf. In: Journal of Economic Psychology. RePEc:eee:joepsy:v:63:y:2017:i:c:p:27-42.

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2017Tax Compliance in India: An Experimental Approach.. (2017). Tandon, Suranjali ; Rao, Kavita R. In: Working Papers. RePEc:npf:wpaper:17/207.

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Recent citations received in 2016
YearCiting document
2016Segment 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.

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2016Capital 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.

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Recent citations received in 2015
YearCiting document
2015IMPACT 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.

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2015Contractibility 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.

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2015When 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.

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2015Non-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.

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Recent citations received in 2014
YearCiting document
2014Performance evaluation bias: A comparative study on the role of financial fixation, similarity-to-self and likeability. (2014). Carmona, Salvador ; Iyer, Govind. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:9-17.

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2014Hooked 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.

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2014Implications 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.

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2014Addressing 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.

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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, 2th 2018. Contact: CitEc Team