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Journal of Financial Reporting and Accounting / Emerald Group Publishing

Citation Profile [Updated: 2019-12-04 10:36:47]
5 Years H
4
Impact Factor
0.28
5 Years IF
0.29
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 0 0 0 0 0 0 0 0 0.12
1999 0 0.28 0 0 0 0 0 0 0 0 0 0 0.14
2000 0 0.33 0 0 0 0 0 0 0 0 0 0 0.15
2001 0 0.36 0 0 0 0 0 0 0 0 0 0 0.15
2002 0 0.39 0 0 0 0 0 0 0 0 0 0 0.21
2003 0 0.4 0 0 0 0 0 0 0 0 0 0 0.2
2004 0 0.45 0 0 0 0 0 0 0 0 0 0 0.2
2005 0 0.46 0 0 0 0 0 0 0 0 0 0 0.22
2006 0 0.46 0 0 0 0 0 0 0 0 0 0 0.21
2007 0 0.42 0 0 7 7 0 0 0 0 0 0 0.18
2008 0 0.44 0 0 6 13 11 0 7 7 0 0 0.21
2009 0 0.44 0 0 10 23 4 0 13 13 0 0 0.21
2010 0 0.43 0 0 10 33 3 0 16 23 0 0 0.18
2011 0 0.46 0 0 11 44 7 0 20 33 0 0 0.21
2012 0.05 0.47 0.04 0.05 10 54 11 2 2 21 1 44 2 0 0 0.19
2013 0.14 0.53 0.06 0.09 11 65 10 4 6 21 3 47 4 0 0 0.22
2014 0.1 0.55 0.03 0.04 10 75 9 2 8 21 2 52 2 0 0 0.22
2015 0 0.56 0.07 0.04 12 87 6 6 14 21 52 2 0 0 0.21
2016 0.05 0.58 0.06 0.06 13 100 14 6 20 22 1 54 3 0 0 0.2
2017 0.16 0.6 0.21 0.3 19 119 1 25 45 25 4 56 17 0 0 0.22
2018 0.28 0.76 0.24 0.29 0 119 0 28 73 32 9 65 19 0 0 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
12016The determinants of bank profitability: empirical evidence from European banking sector. (2016). Rasit, Zarinah Abdul ; Zain, Mustaffa Mohamed ; Paolucci, Guido ; Menicucci, Elisa . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:86-115.

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8
22008Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies. (2008). abdullah, azrul. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:1-20.

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6
32014Fair value accounting and its usefulness to financial statement users. (2014). Palea, Vera. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:2:p:102-116.

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5
42013The impact of audit committee existence and external audit on earnings management: Evidence from Portugal. (2013). Alves, Sandra . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:2:p:143-165.

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4
52012Corporate governance and income smoothing in China. (2012). Tan, Boon Leing ; Ding, Xiaoming ; Yang, Chi-Yih . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:2:p:120-139.

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4
62012A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations. (2012). Hassan, Mostafa Kamal. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:1:p:4-33.

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4
72013Impact of banking regulation on risk and efficiency in Islamic banking. (2013). Alam, Nafis. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:1:p:29-50.

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3
82016Board diversity and corporate social responsibility in Jordan. (2016). Ibrahim, Abdul Hadi ; Hanefah, Mustafa Mohd . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:2:p:279-298.

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3
92008Managerial Ownership Structure and Earnings Management. (2008). Yang, Chi-Yih . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:35-53.

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3
102012The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMES): Suitability for small businesses in Ghana. (2012). Aboagye-Otchere, Francis ; Agbeibor, Juliet . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:2:p:190-214.

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3
112015Corporate social responsibility reporting practices in banking companies in Bangladesh: Impact of regulatory change. (2015). Rahman, Mohammad Afjalur ; Hafij, MD. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:13:y:2015:i:2:p:200-225.

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3
122013Efficiency of Islamic and conventional banks in Malaysia. (2013). Abd. Majid, M. Shabri ; Ismail, Farhana ; Rossazana Ab. Rahim, ; M. Shabri Abd. Majid, ; M. Shabri Abd. Majid, . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:1:p:92-107.

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3
132014Abnormal audit delays, earnings quality and firm value in the USA. (2014). Asthana, Sharad. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:1:p:21-44.

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2
142011Corporate online reporting in 2010: a case study in Jordan. (2011). Al-Htaybat, Khaldoon. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:1:p:5-26.

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2
152011Defining goodwill: a practice perspective. (2011). Giuliani, Marco . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:2:p:161-175.

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2
162014Board and auditor interlocks and voluntary disclosure in annual reports. (2014). Borghans, Lex ; Braam, Geert . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:2:p:135-160.

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2
172008Ethics of Future Accounting Professionals: Evidence from Malaysia. (2008). Abu, Nur Barizah . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:21-33.

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2
182015Human capital disclosure, accounting numbers, and share price. (2015). Motokawa, Katsuhiro . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:13:y:2015:i:2:p:159-178.

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2
192009Value Relevance of Book Value and Earnings: Evidence from Two Different Financial Reporting Regimes. (2009). Kadri, Mohd Halim . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:7:y:2009:i:1:p:1-16.

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2
202011Effect of international financial reporting standards on financial information quality. (2011). Jara, Elisa Garcia . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:2:p:176-196.

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1
212016Fair value accounting and the financial crisis: a literature-based analysis. (2016). Kamaluddin, Amrizah ; Menicucci, Elisa ; Paolucci, Guido ; Zain, Mustaffa Mohamed . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:49-71.

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1
222008Regulatory Profit Targets and Earnings Management in Initial Public Offerings: The Case of Malaysia. (2008). Ismail, Norashikin . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:91-115.

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1
232015Economic growth and cost stickiness: evidence from Egypt. (2015). Awad, Awad Elsayed . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:13:y:2015:i:1:p:119-140.

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1
242017Determinants of intellectual capital disclosure: evidence from India. (2017). Kamath, Bharathi. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-01-2016-0003.

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1
252009Book-Tax Difference and Value Relevance of Taxable Income: Malaysian Evidence. (2009). Noor, Null . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:7:y:2009:i:2:p:19-40.

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1
262016Corporate social responsibility and market value: evidence from Jordan. (2016). Omar, Bilal Fayiz ; Johari, Razana Juhaida ; Zain, Mustaffa Mohamed ; Zallom, Nidal Omar . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:2-29.

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1
272010Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions. (2010). Aribi, Zakaria Ali . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:2:p:72-91.

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1
282016Cost-benefit analysis of IFRS adoption: developed and emerging countries. (2016). Uzma, Shigufta Hena . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:2:p:198-229.

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1
292017Social responsibility disclosure in Islamic banks: a comparative study of Indonesia and Malaysia. (2017). Amran, Azlan ; Nejati, Mehran ; Abang, Dayang Milianna ; Zain, Mustaffa Mohamed ; Yusoff, Haslinda ; Darus, Faizah ; Purwanto, Yadi ; Fauzi, Hasan. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-01-2015-0016.

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1
302009Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters. (2009). Carlin, Tyrone M. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:7:y:2009:i:1:p:75-104.

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1
312013Governance and performance reporting in Scottish charities. (2013). Dunne, Theresa . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:2:p:112-130.

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1
322011The effect of the board structure on earnings management: evidence from Portugal. (2011). Geraldes, Sandra Maria . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:2:p:141-160.

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1
332012Tax waiver year effect on earnings management practices in Malaysia. (2012). Ibrahim Kamal Abdul Rahman, ; Haniff, Mohd Nizal ; Hashim, Jafni . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:2:p:171-189.

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1
342010Turnaround prediction of distressed companies: evidence from Malaysia. (2010). Zeni, Syahida . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:2:p:143-159.

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1
352014Earnings persistence and stock prices: empirical evidence from an emerging market. (2014). Dawar, Varun . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:2:p:117-134.

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1
362016Market structure and performance of Malaysian banking industry. (2016). Ab-Rahim, Rossazana ; Chiang, Sheen Nie . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:2:p:158-177.

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1
372009Intellectual Capital Reporting and Corporate Characteristics of Public-Listed Companies in Malaysia. (2009). Yau, Foong Soon . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:7:y:2009:i:1:p:17-35.

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1
382011Further evidence on relative and incremental information content of EVA and traditional performance measures from select Indian companies. (2011). Kumar, Satish. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:2:p:104-118.

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1
392010Institutional investors and earnings management: Malaysian evidence. (2010). Jalil, Azlina Abdul . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:2:p:110-127.

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1
402013An appraisal on the business success of entrepreneurialasnaf: An empirical study on the state zakat organization (the Selangor Zakat Board or Lembaga Zakat Selangor) in Malaysia. (2013). Muhamat, Amirul Afif ; Jaafar, Norlida ; Manan, Hasman Abdul ; Rosly, Hardi Emrie . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:1:p:51-63.

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1
412011Network governance in government-linked companies (GLCs) and non-government-linked companies (NGLCs) in Malaysia. (2011). Hamid, Azmi Abd . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:1:p:54-73.

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1
422015Financial statement informativeness and intellectual capital disclosure: An empirical analysis. (2015). Maaloul, Anis ; Zeghal, Daniel. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:13:y:2015:i:1:p:66-90.

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1
432007Enhancing Control Through Participation: Issues of Conflicts in Public Sector Organizations. (2007). Othman, Radiah . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:5:y:2007:i:1:p:71-86.

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1
442010Comparisons on selected ratios between IFRS and US GAAP companies. (2010). Bao, Da-Hsien. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:1:p:22-34.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12016The determinants of bank profitability: empirical evidence from European banking sector. (2016). Rasit, Zarinah Abdul ; Zain, Mustaffa Mohamed ; Paolucci, Guido ; Menicucci, Elisa . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:86-115.

Full description at Econpapers || Download paper

8
22014Fair value accounting and its usefulness to financial statement users. (2014). Palea, Vera. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:2:p:102-116.

Full description at Econpapers || Download paper

5
32013The impact of audit committee existence and external audit on earnings management: Evidence from Portugal. (2013). Alves, Sandra . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:2:p:143-165.

Full description at Econpapers || Download paper

4
42016Board diversity and corporate social responsibility in Jordan. (2016). Ibrahim, Abdul Hadi ; Hanefah, Mustafa Mohd . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:2:p:279-298.

Full description at Econpapers || Download paper

3
52015Corporate social responsibility reporting practices in banking companies in Bangladesh: Impact of regulatory change. (2015). Rahman, Mohammad Afjalur ; Hafij, MD. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:13:y:2015:i:2:p:200-225.

Full description at Econpapers || Download paper

3
62012A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations. (2012). Hassan, Mostafa Kamal. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:1:p:4-33.

Full description at Econpapers || Download paper

3
72013Efficiency of Islamic and conventional banks in Malaysia. (2013). Abd. Majid, M. Shabri ; Ismail, Farhana ; Rossazana Ab. Rahim, ; M. Shabri Abd. Majid, ; M. Shabri Abd. Majid, . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:1:p:92-107.

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3
82013Impact of banking regulation on risk and efficiency in Islamic banking. (2013). Alam, Nafis. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:1:p:29-50.

Full description at Econpapers || Download paper

3
92008Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies. (2008). abdullah, azrul. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:1-20.

Full description at Econpapers || Download paper

2
102008Ethics of Future Accounting Professionals: Evidence from Malaysia. (2008). Abu, Nur Barizah . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:21-33.

Full description at Econpapers || Download paper

2
112012The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMES): Suitability for small businesses in Ghana. (2012). Aboagye-Otchere, Francis ; Agbeibor, Juliet . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:2:p:190-214.

Full description at Econpapers || Download paper

2
122008Managerial Ownership Structure and Earnings Management. (2008). Yang, Chi-Yih . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:35-53.

Full description at Econpapers || Download paper

2
132014Board and auditor interlocks and voluntary disclosure in annual reports. (2014). Borghans, Lex ; Braam, Geert . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:2:p:135-160.

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2
Citing documents used to compute impact factor: 9
YearTitle
2018Fair Value in Finance: Fifty Shades of Fairness. (2018). Volkova, Olga. In: Journal of the New Economic Association. RePEc:nea:journl:y:2018:i:39:p:85-109.

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2018The Impact of Size and Growth Decisions on Turkish Banks Profitability. (2018). Isk, Ozcan ; Demirci, Ayhan ; Kosaroglu, Merve. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2018-01-3.

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2018Profitability Determinants of Financial Institutions: Evidence from Banks in Pakistan. (2018). Yao, Hongxing ; Tariq, Gulzara ; Haris, Muhammad . In: International Journal of Financial Studies. RePEc:gam:jijfss:v:6:y:2018:i:2:p:53-:d:147816.

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2018Determinants of Profitability in the Banking Sector: An Analysis of Post-Soviet Countries. (2018). Mukhtarov, Shahriyar ; Ozsari, Mustafa ; Mammadov, Elvin ; Yuksel, Serhat. In: Economies. RePEc:gam:jecomi:v:6:y:2018:i:3:p:41-:d:158741.

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2018Determinants of Commercial Banks’ Profitability. Evidence from Hungary. (2018). Serwadda, Isah. In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. RePEc:mup:actaun:actaun_2018066051325.

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2018Profitability drivers for Indian banks: a dynamic panel data analysis. (2018). Bapat, Dhananjay . In: Eurasian Business Review. RePEc:spr:eurasi:v:8:y:2018:i:4:d:10.1007_s40821-017-0096-2.

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2018Banks’ profitability determinants in post-crisis European Union. (2018). Korytowski, Marcin. In: International Journal of Finance & Banking Studies. RePEc:rbs:ijfbss:v:7:y:2018:i:1:p:01-12.

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2018Firms Attributes and Corporate Social Responsibility Disclosure: A Literature Review. (2018). Ali, Shamsuddeen Mamuda ; Isa, Muhammad Aminu . In: International Journal of Academic Research in Business and Social Sciences. RePEc:hur:ijarbs:v:8:y:2018:i:4:p:312-324.

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2018Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study. (2018). Nurunnabi, Mohammad. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:166-175.

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Recent citations
Recent citations received in 2017
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Recent citations received in 2016
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Recent citations received in 2015
YearCiting document