[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]
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 |
# | Year | Title | Cited |
---|---|---|---|
1 | 2002 | Culture, 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 |
2 | 2007 | Modelling 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 | 78 |
3 | 2006 | International 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 |
4 | 2011 | Environmental 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 | 48 |
5 | 2008 | Fair 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. Full description at Econpapers || Download paper | 41 |
6 | 2003 | Earnings 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. Full description at Econpapers || Download paper | 37 |
7 | 2009 | New 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. Full description at Econpapers || Download paper | 35 |
8 | 2006 | Social 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 | 31 |
9 | 2011 | IFRS 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 | 27 |
10 | 2008 | To 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 | 27 |
11 | 2006 | Principles- 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. Full description at Econpapers || Download paper | 27 |
12 | 2005 | Accounting 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. Full description at Econpapers || Download paper | 26 |
13 | 2004 | Corporate 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. Full description at Econpapers || Download paper | 25 |
14 | 2007 | The 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 | 24 |
15 | 2003 | Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232. Full description at Econpapers || Download paper | 21 |
16 | 2013 | The 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 | 21 |
17 | 2007 | The 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 | 19 |
18 | 2009 | Accounting 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. Full description at Econpapers || Download paper | 17 |
19 | 2005 | Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240. Full description at Econpapers || Download paper | 17 |
20 | 2008 | Influence 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 | 16 |
21 | 2010 | Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his NinetyâFifth 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 | 16 |
22 | 2010 | The 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. Full description at Econpapers || Download paper | 15 |
23 | 2005 | Professional 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. Full description at Econpapers || Download paper | 15 |
24 | 2007 | Country 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. Full description at Econpapers || Download paper | 15 |
25 | 2005 | The 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. Full description at Econpapers || Download paper | 15 |
26 | 2009 | Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers || Download paper | 15 |
27 | 2006 | A 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. Full description at Econpapers || Download paper | 14 |
28 | 2007 | Earnings 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. Full description at Econpapers || Download paper | 14 |
29 | 2002 | Corporate 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. Full description at Econpapers || Download paper | 14 |
30 | 2010 | How 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. Full description at Econpapers || Download paper | 14 |
31 | 2001 | Politics, 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. Full description at Econpapers || Download paper | 13 |
32 | 2009 | Aligning 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. Full description at Econpapers || Download paper | 13 |
33 | 2005 | Investigating 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. Full description at Econpapers || Download paper | 13 |
34 | 2007 | On 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. Full description at Econpapers || Download paper | 13 |
35 | 2007 | Forecasting 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. Full description at Econpapers || Download paper | 13 |
36 | 2010 | Hicksian 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. Full description at Econpapers || Download paper | 13 |
37 | 2004 | Political 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. Full description at Econpapers || Download paper | 12 |
38 | 2001 | Institutional 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. Full description at Econpapers || Download paper | 12 |
39 | 2015 | Endogeneity 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 | 11 |
40 | 2004 | Reform 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. Full description at Econpapers || Download paper | 11 |
41 | 2013 | The 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. Full description at Econpapers || Download paper | 11 |
42 | 2003 | Replacement 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. Full description at Econpapers || Download paper | 11 |
43 | 2004 | Stock 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. Full description at Econpapers || Download paper | 11 |
44 | 2007 | The 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. Full description at Econpapers || Download paper | 11 |
45 | 2002 | Accounting 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. Full description at Econpapers || Download paper | 11 |
46 | 2004 | Reporting 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. Full description at Econpapers || Download paper | 11 |
47 | 2004 | Modern 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. Full description at Econpapers || Download paper | 11 |
48 | 2010 | Financial 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. Full description at Econpapers || Download paper | 10 |
49 | 2001 | Budgeting-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. Full description at Econpapers || Download paper | 10 |
50 | 2009 | Accounting For Goodwill. (2009). Bloom, Martin. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:379-389. Full description at Econpapers || Download paper | 10 |
# | Year | Title | Cited |
---|---|---|---|
1 | 2002 | Culture, 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 |
2 | 2007 | Modelling 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 |
3 | 2011 | Environmental 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 |
4 | 2006 | International 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 |
5 | 2013 | The 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 |
6 | 2015 | Endogeneity 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 |
7 | 2006 | Social 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 |
8 | 2008 | Influence 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 |
9 | 2011 | IFRS 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 |
10 | 2017 | Does 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. Full description at Econpapers || Download paper | 9 |
11 | 2014 | Corporate 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. Full description at Econpapers || Download paper | 8 |
12 | 2007 | The 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 |
13 | 2007 | The 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 |
14 | 2010 | Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his NinetyâFifth 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 |
15 | 2008 | Fair 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. Full description at Econpapers || Download paper | 7 |
16 | 2008 | Audit 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. Full description at Econpapers || Download paper | 6 |
17 | 2014 | Earnings 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. Full description at Econpapers || Download paper | 6 |
18 | 2009 | Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers || Download paper | 6 |
19 | 2005 | Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240. Full description at Econpapers || Download paper | 6 |
20 | 2016 | Valuation: Accounting for Risk and the Expected Return. (2016). Penman, Stephen. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:106-130. Full description at Econpapers || Download paper | 6 |
21 | 2004 | Corporate 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. Full description at Econpapers || Download paper | 6 |
22 | 2012 | Non-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. Full description at Econpapers || Download paper | 6 |
23 | 2009 | New 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. Full description at Econpapers || Download paper | 6 |
24 | 2013 | The 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. Full description at Econpapers || Download paper | 5 |
25 | 2009 | Accounting 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. Full description at Econpapers || Download paper | 5 |
26 | 2014 | CEO 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. Full description at Econpapers || Download paper | 5 |
27 | 2008 | To 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 |
28 | 2009 | Aligning 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. Full description at Econpapers || Download paper | 5 |
29 | 2015 | Colliding 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. Full description at Econpapers || Download paper | 5 |
30 | 2015 | Accounting Research: Past, Present, and Future. (2015). Zeff, Stephen A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:511-524. Full description at Econpapers || Download paper | 5 |
31 | 2006 | Principles- 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. Full description at Econpapers || Download paper | 5 |
32 | 2016 | Social 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. Full description at Econpapers || Download paper | 5 |
33 | 2005 | The 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. Full description at Econpapers || Download paper | 4 |
34 | 2014 | Insightful 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. Full description at Econpapers || Download paper | 4 |
35 | 2005 | Accounting 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. Full description at Econpapers || Download paper | 4 |
36 | 2014 | The 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. Full description at Econpapers || Download paper | 4 |
37 | 2016 | Financial 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. Full description at Econpapers || Download paper | 4 |
38 | 2008 | Corporate 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. Full description at Econpapers || Download paper | 4 |
39 | 2016 | Pay 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. Full description at Econpapers || Download paper | 4 |
40 | 2015 | Measurement 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. Full description at Econpapers || Download paper | 4 |
41 | 2013 | Carbon 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. Full description at Econpapers || Download paper | 4 |
42 | 2016 | Do 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. Full description at Econpapers || Download paper | 4 |
43 | 2012 | Using 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. Full description at Econpapers || Download paper | 4 |
44 | 2016 | Review 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. Full description at Econpapers || Download paper | 4 |
45 | 2016 | Disclosure 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. Full description at Econpapers || Download paper | 4 |
46 | 2015 | Accounting Research and Common Sense. (2015). Ohlson, James A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:525-535. Full description at Econpapers || Download paper | 4 |
47 | 2009 | Accounting For Goodwill. (2009). Bloom, Martin. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:379-389. Full description at Econpapers || Download paper | 4 |
48 | 2014 | A 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. Full description at Econpapers || Download paper | 4 |
49 | 2013 | Bank 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. Full description at Econpapers || Download paper | 4 |
50 | 2004 | Stock 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. Full description at Econpapers || Download paper | 4 |
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2018 | Twenty 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. Full description at Econpapers || Download paper | |
2018 | Social 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. Full description at Econpapers || Download paper | |
2018 | Corporate 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. Full description at Econpapers || Download paper | |
2018 | Do 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. Full description at Econpapers || Download paper | |
2018 | The 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. Full description at Econpapers || Download paper | |
2018 | Asset 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. Full description at Econpapers || Download paper | |
2018 | Financial Statement Analysis and Earnings Forecasting. (2018). Monahan, Steven J. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000036. Full description at Econpapers || Download paper | |
2018 | Articulation, 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. Full description at Econpapers || Download paper | |
2018 | Social 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. Full description at Econpapers || Download paper | |
2018 | Future Realized Return, Firmâspecific Risk and the Implied Expected Return. (2018). Wang, Pengguo. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:1:p:105-132. Full description at Econpapers || Download paper | |
2018 | Sustainability 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. Full description at Econpapers || Download paper | |
2018 | The 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. Full description at Econpapers || Download paper | |
2018 | Disclosure 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. Full description at Econpapers || Download paper | |
2018 | The 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. Full description at Econpapers || Download paper | |
2018 | From the Editor. (2018). Smith, Tom. In: Accounting and Finance. RePEc:bla:acctfi:v:58:y:2018:i:1:p:5-10. Full description at Econpapers || Download paper | |
2018 | A 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. Full description at Econpapers || Download paper | |
2018 | Contracting debt and the quality of financial reporting in private firms. (2018). Paiva, Inna Sousa . In: ContadurÃa y Administración. RePEc:nax:conyad:v:63:y:2018:i:2:p:33-34. Full description at Econpapers || Download paper | |
2018 | Idiosyncratic 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. Full description at Econpapers || Download paper | |
2018 | Financial 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. Full description at Econpapers || Download paper |
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2018 | Inferenceâ⬠inâ⬠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. Full description at Econpapers || Download paper | |
2018 | Research 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. Full description at Econpapers || Download paper | |
2018 | Accounting 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. Full description at Econpapers || Download paper | |
2018 | âFair Valueâ 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. Full description at Econpapers || Download paper |
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2017 | Why 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. Full description at Econpapers || Download paper | |
2017 | Analyst 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. Full description at Econpapers || Download paper | |
2017 | Geographic 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. Full description at Econpapers || Download paper | |
2017 | ÐнÑегÑиÑаноÑо оÑÑиÑане â ново пÑедизвикаÑелÑÑво в коÑпоÑаÑивноÑо ÐÑÑиÑане. (2017). Atanasov, Atanas ; Marinova, Rumyana. In: MPRA Paper. RePEc:pra:mprapa:85615. Full description at Econpapers || Download paper |
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2016 | Advances in Equity Valuation: Research on Accounting Valuation. (2016). Johnstone, David. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:1-4. Full description at Econpapers || Download paper | |
2016 | Equity 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. Full description at Econpapers || Download paper | |
2016 | Valuation: Accounting for Risk and the Expected Return. (2016). Penman, Stephen. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:106-130. Full description at Econpapers || Download paper | |
2016 | Valuation: 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. Full description at Econpapers || Download paper | |
2016 | Asymmetrically 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. Full description at Econpapers || Download paper | |
2016 | A 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. Full description at Econpapers || Download paper | |
2016 | Accounting 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. Full description at Econpapers || Download paper | |
2016 | Review 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. Full description at Econpapers || Download paper | |
2016 | Ownership, 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. Full description at Econpapers || Download paper | |
2016 | Market-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. Full description at Econpapers || Download paper |
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2015 | Accounting Research: Where Now?. (2015). Jones, Stewart ; Wells, Murray. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:572-586. Full description at Econpapers || Download paper |