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Citation Profile [Updated: 2019-12-04 10:36:47]
5 Years H
17
Impact Factor
0.37
5 Years IF
0.52
Data available in this report

[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 CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1990 0 0.08 0 0 0 0 0 0 0 0 0 0 0.04
1991 0 0.08 0 0 0 0 0 0 0 0 0 0 0.04
1992 0 0.08 0 0 0 0 0 0 0 0 0 0 0.04
1993 0 0.1 0 0 0 0 0 0 0 0 0 0 0.05
1994 0 0.11 0 0 0 0 0 0 0 0 0 0 0.05
1995 0 0.19 0 0 0 0 0 0 0 0 0 0 0.08
1996 0 0.22 0 0 0 0 0 0 0 0 0 0 0.1
1997 0 0.22 0 0 0 0 0 0 0 0 0 0 0.09
1998 0 0.26 0 0 13 13 2 0 0 0 0 0 0.12
1999 0 0.28 0 0 0 13 0 0 13 13 0 0 0.14
2000 0 0.33 0 0 0 13 0 0 13 13 0 0 0.15
2001 0 0.36 0 0 20 33 67 0 0 13 0 0 0.15
2002 0.1 0.39 0.09 0.06 21 54 229 5 5 20 2 33 2 0 0 0.21
2003 0.1 0.4 0.17 0.07 24 78 110 13 18 41 4 54 4 10 76.9 9 0.38 0.2
2004 0.16 0.45 0.12 0.14 22 100 102 12 30 45 7 65 9 7 58.3 0 0.2
2005 0.2 0.46 0.18 0.21 21 121 118 22 52 46 9 87 18 4 18.2 0 0.22
2006 0.19 0.46 0.17 0.18 28 149 176 25 77 43 8 108 19 0 0 0.21
2007 0.2 0.42 0.2 0.26 31 180 226 36 113 49 10 116 30 7 19.4 4 0.13 0.18
2008 0.17 0.44 0.29 0.27 26 206 121 60 173 59 10 126 34 13 21.7 4 0.15 0.21
2009 0.35 0.44 0.42 0.34 26 232 137 98 271 57 20 128 43 27 27.6 9 0.35 0.21
2010 0.33 0.43 0.43 0.39 26 258 89 111 382 52 17 132 51 26 23.4 2 0.08 0.18
2011 0.31 0.46 0.34 0.28 22 280 128 93 476 52 16 137 38 1 1.1 0 0.21
2012 0.33 0.47 0.37 0.39 20 300 41 112 588 48 16 131 51 0 1 0.05 0.19
2013 0.55 0.53 0.5 0.48 31 331 75 165 753 42 23 120 57 11 6.7 4 0.13 0.22
2014 0.25 0.55 0.57 0.43 21 352 60 200 953 51 13 125 54 30 15 0 0.22
2015 0.4 0.56 0.68 0.53 22 374 44 254 1208 52 21 120 64 24 9.4 4 0.18 0.21
2016 0.28 0.58 0.45 0.44 30 404 38 183 1391 43 12 116 51 16 8.7 13 0.43 0.2
2017 0.37 0.6 0.5 0.38 21 425 17 212 1603 52 19 124 47 46 21.7 4 0.19 0.22
2018 0.37 0.76 0.64 0.52 22 447 7 286 1889 51 19 125 65 33 11.5 6 0.27 0.31
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
CIF: Cumulative impact factor
IF5: Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until 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: selft citations in y to articles published in y-1 plus y-2
%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
12002Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Haniffa, R. M. ; Cooke, T. E.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349.

Full description at Econpapers || Download paper

139
22007Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward I. ; Sabato, Gabriele. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357.

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78
32006International financial reporting standards and experts perceptions of disclosure quality. (2006). Gebhardt, Gunther ; Daske, Holger. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:461-498.

Full description at Econpapers || Download paper

60
42011Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Chapple, Larelle ; Clarkson, Peter M. ; OVERELL, MICHAEL B.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60.

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48
52008Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. (2008). Whittington, Geoffrey. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168.

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41
62003Earnings and Impression Management in Financial Reports: The Case of CEO Changes. (2003). Ramsay, Alan ; Mather, Paul ; Godfrey, Jayne . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123.

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37
72009New Public Management: The Cruellest Invention of the Human Spirit?-super-1. (2009). Lapsley, Irvine. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21.

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35
82006Social reporting by islamic banks. (2006). Maali, Bassam ; Casson, Peter ; Napier, Christopher. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289.

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31
92011IFRS Practices and the Persistence of Accounting System Classification. (2011). Nobes, Christopher. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:267-283.

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27
102008To Fair Value or Not to Fair Value: A Broader Perspective. (2008). Ronen, Joshua. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:181-208.

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27
112006Principles- versus rules-based accounting standards: the FASBs standard setting strategy. (2006). Wagenhofer, Alfred ; Bromwich, Michael ; Benston, George J.. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:165-188.

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27
122005Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change. (2005). Potter, Bradley N.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:265-289.

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26
132004Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness. (2004). Georgiou, George . In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:219-237.

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25
142007The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216.

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24
152003Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232.

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21
162013The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Gold, Daniel L. ; Clarkson, Peter M. ; Chapple, Larelle. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33.

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21
172007The influence of culture on accountants application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48.

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19
182009Accounting for Intangible Assets: There is Also an Income Statement. (2009). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371.

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17
192005Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240.

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17
202008Influence of Culture on Earnings Management: A Note. (2008). Doupnik, Timothy S.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340.

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16
212010Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his Ninety‐Fifth Birthday. (2010). Sueyoshi, Toshiyuki ; Ijiri, Yuji. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:464-505.

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16
222010The Value Relevance of Management Forecasts and Their Impact on Analysts Forecasts: Empirical Evidence From Japan. (2010). Ota, Koji . In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:1:p:28-59.

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15
232005Professional Accounting Standards and the Public Sector-a Mismatch. (2005). Barton, Allan . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:2:p:138-158.

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15
242007Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice. (2007). McLeay, Stuart ; Jaafar, Aziz. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:156-189.

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15
252005The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures. (2005). Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:241-264.

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15
262009Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298.

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15
272006A true and fair view of the principles/rules debate. (2006). Alexander, David ; Jermakowicz, Eva. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:132-164.

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14
282007Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership. (2007). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:271-296.

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14
292002Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue and Format Choices. (2002). Stevens, Kevin T. ; Shelton, Sandra Waller ; Hill, Nancy Thorley. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:78-90.

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14
302010How Do Firms Implement Impairment Tests of Goodwill?. (2010). Petersen, Christian ; Plenborg, Thomas. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:419-446.

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14
312001Politics, Processes and the Future of Australian Accounting Standards. (2001). Tarca, Ann ; Brown, Philip. In: Abacus. RePEc:bla:abacus:v:37:y:2001:i:3:p:267-296.

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13
322009Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy. (2009). Hartmann, Frank ; Perego, Paolo . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:397-428.

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13
332005Investigating corporate management lobbying in the U.K. accounting standard-setting process: a multi-issue/multi-period approach. (2005). Georgiou, George . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:323-347.

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13
342007On the IASB comprehensive income project: an analysis of the case for dual income display. (2007). de Beelde, Ignace ; van Cauwenberge, Philippe . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:1-26.

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13
352007Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model. (2007). Hensher, David ; Jones, Stewart. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:241-264.

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13
362010Hicksian Income in the Conceptual Framework. (2010). Sunder, Shyam ; Bromwich, Michael ; Macve, Richard. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:3:p:348-376.

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13
372004Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China. (2004). Xiao, Jason Zezhong ; Weetman, Pauline ; Sun, Manli. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:193-218.

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12
382001Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820-1887). (2001). Macias, Marta ; Carmona, Salvador. In: Abacus. RePEc:bla:abacus:v:37:y:2001:i:2:p:139-165.

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12
392015Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution. (2015). Gippel, Jennifer ; Zhu, Yushu ; Smith, Tom. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:2:p:143-168.

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11
402004Reform of Accounting Education in the Post-Enron Era: Moving Accounting Out of the Shadows. (2004). Amernic, Joel ; Craig, Russell. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:3:p:342-378.

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11
412013The Capital Asset Pricing Model ( CAPM ): The History of a Failed Revolutionary Idea in Finance?. (2013). Dempsey, Mike. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:7-23.

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11
422003Replacement Cost Asset Valuation and Regulation of Energy Infrastructure Tariffs. (2003). Johnstone, D. J.. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:1-41.

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11
432004Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information. (2004). Grundfest, Joseph A. ; Griffin, Paul A. ; Perino, Michael A.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:21-48.

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11
442007The determinants of the price impact of block trades: further evidence. (2007). Lepone, Andrew ; Frino, Alex ; Jarnecic, Elvis . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:94-106.

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11
452002Accounting Practice Harmony, Accounting Regulation and Firm Characteristics. (2002). Rahman, Asheq ; Ganesh, Siva ; Perera, Hector . In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:46-77.

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11
462004Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities. (2004). Adams, Carol ; McPhail, Ken J.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:3:p:405-435.

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11
472004Modern Costing Innovations and Legitimation: A Health Care Study. (2004). Lapsley, Irvine ; Arnaboldi, Michela. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:1-20.

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11
482010Financial Forecasting, Risk and Valuation: Accounting for the Future. (2010). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:2:p:211-228.

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10
492001Budgeting-the Role of Trust and Participation: A Research Note. (2001). Lau, Chong M. ; Buckland, Christen. In: Abacus. RePEc:bla:abacus:v:37:y:2001:i:3:p:369-388.

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10
502009Accounting For Goodwill. (2009). Bloom, Martin. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:379-389.

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10
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12002Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Haniffa, R. M. ; Cooke, T. E.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349.

Full description at Econpapers || Download paper

47
22007Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward I. ; Sabato, Gabriele. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357.

Full description at Econpapers || Download paper

24
32011Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Chapple, Larelle ; Clarkson, Peter M. ; OVERELL, MICHAEL B.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60.

Full description at Econpapers || Download paper

20
42006International financial reporting standards and experts perceptions of disclosure quality. (2006). Gebhardt, Gunther ; Daske, Holger. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:461-498.

Full description at Econpapers || Download paper

16
52013The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Gold, Daniel L. ; Clarkson, Peter M. ; Chapple, Larelle. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33.

Full description at Econpapers || Download paper

10
62015Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution. (2015). Gippel, Jennifer ; Zhu, Yushu ; Smith, Tom. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:2:p:143-168.

Full description at Econpapers || Download paper

10
72006Social reporting by islamic banks. (2006). Maali, Bassam ; Casson, Peter ; Napier, Christopher. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289.

Full description at Econpapers || Download paper

10
82008Influence of Culture on Earnings Management: A Note. (2008). Doupnik, Timothy S.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340.

Full description at Econpapers || Download paper

9
92011IFRS Practices and the Persistence of Accounting System Classification. (2011). Nobes, Christopher. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:267-283.

Full description at Econpapers || Download paper

9
102017Does Integrated Reporting Matter to the Capital Market?. (2017). Zhou, Shan ; Green, Wendy ; Simnett, Roger. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:1:p:94-132.

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9
112014Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance. (2014). Herbohn, Kathleen ; Huay Yien Monica Loo, ; Walker, Julie. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:4:p:422-459.

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8
122007The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216.

Full description at Econpapers || Download paper

8
132007The influence of culture on accountants application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48.

Full description at Econpapers || Download paper

8
142010Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his Ninety‐Fifth Birthday. (2010). Sueyoshi, Toshiyuki ; Ijiri, Yuji. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:464-505.

Full description at Econpapers || Download paper

7
152008Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. (2008). Whittington, Geoffrey. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168.

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7
162008Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom. (2008). Papakonstantinou, Evangelos ; Geiger, Marshall A. ; Basioudis, Ilias G.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:284-309.

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6
172014Earnings Management Surrounding CEO Turnover: Evidence from Korea. (2014). Choe, Chongwoo ; Choi, Jong-Seo ; Kwak, Young-Min . In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:25-55.

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6
182009Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298.

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6
192005Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240.

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6
202016Valuation: Accounting for Risk and the Expected Return. (2016). Penman, Stephen. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:106-130.

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6
212004Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness. (2004). Georgiou, George . In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:219-237.

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6
222012Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis. (2012). Habib, Ahsan. In: Abacus. RePEc:bla:abacus:v:48:y:2012:i:2:p:214-248.

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6
232009New Public Management: The Cruellest Invention of the Human Spirit?-super-1. (2009). Lapsley, Irvine. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21.

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6
242013The CLERP 9 Audit Reforms: Benefits and Costs Through the Eyes of Regulators, Standard Setters and Audit Service Suppliers. (2013). Jubb, Christine ; Kend, Michael ; Houghton, Keith A.. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:2:p:139-160.

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5
252009Accounting for Intangible Assets: There is Also an Income Statement. (2009). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371.

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5
262014CEO Risk Preference and Investing in R&D. (2014). Abdel-khalik, Rashad A.. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:3:p:245-278.

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5
272008To Fair Value or Not to Fair Value: A Broader Perspective. (2008). Ronen, Joshua. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:181-208.

Full description at Econpapers || Download paper

5
282009Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy. (2009). Hartmann, Frank ; Perego, Paolo . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:397-428.

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5
292015Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines. (2015). Evans, Lisa ; Nara, Katariina ; Baskerville, Rachel . In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:1:p:1-36.

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5
302015Accounting Research: Past, Present, and Future. (2015). Zeff, Stephen A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:511-524.

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5
312006Principles- versus rules-based accounting standards: the FASBs standard setting strategy. (2006). Wagenhofer, Alfred ; Bromwich, Michael ; Benston, George J.. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:165-188.

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5
322016Social Trust and Bank Loan Financing: Evidence from China. (2016). Chen, Deqiu ; Wang, Cong ; Liu, Xuejiao. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:374-403.

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332005The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures. (2005). Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:241-264.

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342014Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures. (2014). Lont, David ; Griffin, Paul A. ; McClune, Kate . In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:2:p:117-145.

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352005Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change. (2005). Potter, Bradley N.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:265-289.

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362014The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice. (2014). Stadler, Christian ; Nobes, Christopher W.. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:4:p:386-421.

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372016Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms. (2016). Ding, Shujun ; Wu, Zhenyu ; Liu, Mingzhi. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:351-373.

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382008Corporate Transparency, Financial Development and the Allocation of Capital: Empirical Evidence. (2008). Habib, Ahsan. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:1:p:1-21.

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392016Pay Gap and Performance in China. (2016). Banker, Rajiv D ; Mehta, Mihir N ; Bu, Danlu . In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:501-531.

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402015Measurement in Financial Reporting: Half a Century of Research and Practice. (2015). Whittington, Geoffrey. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:549-571.

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412013Carbon Accounting: Challenges for Research in Management Control and Performance Measurement. (2013). Young, Anna ; Perego, Paolo ; Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:4:p:539-563.

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422016Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions. (2016). Hou, Wenxuan ; Ding, Rong ; Johan, Sofia ; Chen, Jiandong. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:473-500.

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432012Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note. (2012). Wagenhofer, Alfred ; Ewert, Ralf . In: Abacus. RePEc:bla:abacus:v:48:y:2012:i:2:p:278-291.

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442016Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. (2016). Monahan, Steven J ; Easton, Peter D. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:35-58.

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452016Disclosure and the Cost of Capital: A Survey of the Theoretical Literature. (2016). Bertomeu, Jeremy ; Cheynel, Edwige. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:2:p:221-258.

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462015Accounting Research and Common Sense. (2015). Ohlson, James A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:525-535.

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472009Accounting For Goodwill. (2009). Bloom, Martin. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:379-389.

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482014A Comparative Analysis of the Investment Characteristics of Alternative Gold Assets. (2014). faff, robert ; Benson, Karen ; Pullen, Tim . In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:76-92.

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492013Bank Failure, Mark-to-market and the Financial Crisis. (2013). Amel-Zadeh, Amir ; Meeks, Geoff . In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:3:p:308-339.

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502004Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information. (2004). Grundfest, Joseph A. ; Griffin, Paul A. ; Perino, Michael A.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:21-48.

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Citing documents used to compute impact factor: 19
YearTitle
2018Twenty Years of Accounting and Finance Research on the Chinese Capital Market. (2018). Han, Jianlei ; Shi, Jing ; Pan, Zheyao ; He, Jing. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:576-599.

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2018Social Trust and Auditor Reporting Conservatism. (2018). Chen, Deqiu ; Lobo, Gerald J ; Liu, Xuejiao. In: Journal of Business Ethics. RePEc:kap:jbuset:v:153:y:2018:i:4:d:10.1007_s10551-016-3366-5.

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2018Corporate distress prediction in China: a machine learning approach. (2018). Jiang, YI ; Jones, Stewart. In: Accounting and Finance. RePEc:bla:acctfi:v:58:y:2018:i:4:p:1063-1109.

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2018Do corporate image and reputation drive brand equity in India and China? - Similarities and differences. (2018). Heinberg, Martin ; Taube, Markus ; Ozkaya, Erkan H. In: Journal of Business Research. RePEc:eee:jbrese:v:86:y:2018:i:c:p:259-268.

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2018The Integrity of Financial Analysts: Evidence from Asymmetric Responses to Earnings Surprises. (2018). Lu, Rui ; Zhang, Ting ; Oppenheimer, Henry ; Hou, Wenxuan. In: Journal of Business Ethics. RePEc:kap:jbuset:v:151:y:2018:i:3:d:10.1007_s10551-016-3244-1.

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2018Asset volatility. (2018). Correia, Maria ; Richardson, Scott ; Kang, Johnny. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9431-1.

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2018Financial Statement Analysis and Earnings Forecasting. (2018). Monahan, Steven J. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000036.

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2018Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus. (2018). van Mourik, Carien ; Asami, Yuko Katsuo. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:167-192.

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2018Social comparison of cost behaviour and financial analysts. (2018). Madadian, Oveis ; Van Caneghem, Tom ; Aerts, Walter. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:7:p:805-839.

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2018Future Realized Return, Firm‐specific Risk and the Implied Expected Return. (2018). Wang, Pengguo. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:1:p:105-132.

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2018Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach. (2018). Camodeca, Renato ; Sagliaschi, Umberto ; Almici, Alex. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4393-:d:185253.

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2018The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, Hervé ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548.

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2018Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis. (2018). Bisogno, Marco ; Incollingo, Alberto ; Bianchi, Michela ; Santis, Serena. In: Sustainability. RePEc:gam:jsusta:v:11:y:2018:i:1:p:62-:d:192618.

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2018The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8. (2018). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:121-130.

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2018From the Editor. (2018). Smith, Tom. In: Accounting and Finance. RePEc:bla:acctfi:v:58:y:2018:i:1:p:5-10.

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2018A literature survey of financial reporting in private firms. (2018). Habib, A ; Huang, H J ; Ranasinghe, D. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:31-37.

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2018Contracting debt and the quality of financial reporting in private firms. (2018). Paiva, Inna Sousa . In: Contaduría y Administración. RePEc:nax:conyad:v:63:y:2018:i:2:p:33-34.

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2018Idiosyncratic information and the cost of equity capital: A meta-analytic review of the literature. (2018). Schreder, Max. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:142-172.

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2018Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe. (2018). Chamisa, Eddie ; Tauringana, Venancio ; Pamburai, Hamutyinei Harvey ; Mangena, Musa . In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9460-4.

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Recent citations
Recent citations received in 2018

YearCiting document
2018Inference†in†residuals as an Estimation Method for Earnings Management. (2018). Vasnev, Andrey ; Ma, LE ; Christodoulou, Demetris. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:154-180.

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2018Research Design Issues in Studies Using Discretionary Accruals. (2018). McNichols, Maureen F ; Stubben, Stephen R. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:227-246.

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2018Accounting measurements, profit, and loss: a science fiction play in one act by Harold C. Edey. (2018). Persson, Martin E ; Fafatas, Stephan. In: Accounting History Review. RePEc:taf:acbsfi:v:28:y:2018:i:1-2:p:31-60.

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2018‘Fair Value’ accounting as the normative Fisherian phase of accounting. (2018). Cardão-Pito, Tiago ; Ferreira, Joo Silva ; Cardao-Pito, Tiago. In: Accounting History Review. RePEc:taf:acbsfi:v:28:y:2018:i:3:p:149-179.

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Recent citations received in 2017

YearCiting document
2017Why Do Overconfident REIT CEOs Issue More Debt? Mechanisms and Value Implications. (2017). Keng, Kelvin Jui . In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:3:p:319-348.

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2017Analyst Firm Coverage and Forecast Accuracy: The Effect of Regulation Fair Disclosure. (2017). Dong, YI ; Liu, Ling ; Hu, Nan. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:4:p:450-484.

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2017Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. (2017). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:119-128.

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2017Интегрираното отчитане – ново предизвикателство в корпоративното Отчитане. (2017). Atanasov, Atanas ; Marinova, Rumyana. In: MPRA Paper. RePEc:pra:mprapa:85615.

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Recent citations received in 2016

YearCiting document
2016Advances in Equity Valuation: Research on Accounting Valuation. (2016). Johnstone, David. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:1-4.

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2016Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities. Discussion of Ohlson and Johannesson. (2016). Nekrasov, Alexander . In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:100-105.

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2016Valuation: Accounting for Risk and the Expected Return. (2016). Penman, Stephen. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:106-130.

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2016Valuation: Accounting for Risk and the Expected Return. Discussion of Penman. (2016). Lyle, Matthew R. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:131-139.

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2016Asymmetrically Timely Loss Recognition and the Accrual Anomaly. Discussion of Konstantinidi et al.. (2016). Patatoukas, Panos N. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:166-175.

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2016A Structural Accounting Framework for Estimating the Expected Rate of Return on Equity. (2016). Christodoulou, Demetris ; McLeay, Stuart ; Clubb, Colin. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:176-210.

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2016Accounting Valuation and Cost of Capital Dynamics: Theoretical and Empirical Macroeconomic Aspects. Discussion of Callen. (2016). Konchitchki, Yaniv. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:26-34.

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2016Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. Discussion of Easton and Monahan. (2016). Ecker, Frank. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:59-69.

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2016Ownership, analyst coverage, and stock synchronicity in China. (2016). Johansson, Anders ; Feng, Xunan ; Hu, NA. In: International Review of Financial Analysis. RePEc:eee:finana:v:45:y:2016:i:c:p:79-96.

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2016Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan. (2016). Yoshinaga, Yuto. In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2016:v:6:p:95-122.

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Recent citations received in 2015

YearCiting document
2015Accounting Research: Where Now?. (2015). Jones, Stewart ; Wells, Murray. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:572-586.

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