Citation analysis for European Accounting Review / Taylor & Francis Journals

Citation Profile [Updated: 2019-12-04 10:36:47]

5 Years H

Impact Factor

0.42

5 Years IF

0.71

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	0.05	0	42	42	106	2	2	0		0		2	100	2	0.05	0.04
1993	0.05	0.1	0.02	0.05	49	91	80	2	4	42	2	42	2	2	100		0	0.05
1994	0.01	0.11	0.01	0.01	34	125	88	1	5	91	1	91	1		0		0	0.05
1995	0	0.19	0.02	0.02	50	175	171	3	8	83		125	3	1	33.3		0	0.08
1996	0.01	0.22	0.03	0.03	60	235	169	6	14	84	1	175	6		0		0	0.1
1997	0.04	0.22	0.1	0.06	29	264	162	27	41	110	4	235	15	17	63	1	0.03	0.09
1998	0.17	0.26	0.18	0.12	55	319	155	58	99	89	15	222	26	18	31	3	0.05	0.12
1999	0.17	0.28	0.23	0.14	42	361	153	84	183	84	14	228	31	47	56	8	0.19	0.14
2000	0.09	0.33	0.16	0.1	34	395	176	65	248	97	9	236	24	14	21.5	1	0.03	0.15
2001	0.09	0.36	0.13	0.1	36	431	196	58	306	76	7	220	23	34	58.6	1	0.03	0.15
2002	0.19	0.39	0.25	0.13	42	473	282	117	423	70	13	196	26	77	65.8	2	0.05	0.21
2003	0.05	0.4	0.07	0.07	37	510	227	37	460	78	4	209	14	3	8.1		0	0.2
2004	0.08	0.45	0.11	0.11	32	542	286	61	521	79	6	191	21	3	4.9	3	0.09	0.2
2005	0.17	0.46	0.15	0.19	37	579	572	85	609	69	12	181	35	5	5.9	1	0.03	0.22
2006	0.38	0.46	0.22	0.33	29	608	207	136	745	69	26	184	60	6	4.4		0	0.21
2007	0.44	0.42	0.26	0.31	28	636	419	164	909	66	29	177	55	3	1.8	1	0.04	0.18
2008	0.37	0.44	0.34	0.42	25	661	333	224	1134	57	21	163	69	7	3.1	2	0.08	0.21
2009	0.53	0.44	0.33	0.53	41	702	240	230	1364	53	28	151	80	3	1.3		0	0.21
2010	0.42	0.43	0.45	0.59	37	739	256	336	1700	66	28	160	94	24	7.1	3	0.08	0.18
2011	0.37	0.46	0.51	0.63	33	772	90	392	2092	78	29	160	101	9	2.3	4	0.12	0.21
2012	0.3	0.47	0.43	0.54	34	806	153	346	2438	70	21	164	88	6	1.7	1	0.03	0.19
2013	0.37	0.53	0.52	0.54	18	824	109	424	2864	67	25	170	91	3	0.7	8	0.44	0.22
2014	0.5	0.55	0.54	0.55	27	851	87	460	3327	52	26	163	89	15	3.3	4	0.15	0.22
2015	0.47	0.56	0.57	0.57	29	880	78	495	3827	45	21	149	85	15	3	4	0.14	0.21
2016	0.52	0.58	0.48	0.55	31	911	60	437	4264	56	29	141	78	15	3.4	2	0.06	0.2
2017	0.58	0.6	0.51	0.67	33	944	17	481	4745	60	35	139	93	5	1	2	0.06	0.22
2018	0.42	0.76	0.59	0.71	32	976	6	573	5318	64	27	138	98	6	1	4	0.13	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

#	Year	Title	Cited
1	2007	IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702. Full description at Econpapers \|\| Download paper	107
2	2005	Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers \|\| Download paper	97
3	1995	The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280. Full description at Econpapers \|\| Download paper	97
4	2005	Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180. Full description at Econpapers \|\| Download paper	89
5	1997	The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68. Full description at Econpapers \|\| Download paper	71
6	2010	How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423. Full description at Econpapers \|\| Download paper	70
7	2005	Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Cuijpers, Rick ; Buijink, Willem . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524. Full description at Econpapers \|\| Download paper	69
8	2002	The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773. Full description at Econpapers \|\| Download paper	62
9	2008	Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745. Full description at Econpapers \|\| Download paper	55
10	2005	The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126. Full description at Econpapers \|\| Download paper	53
11	2007	The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583. Full description at Econpapers \|\| Download paper	50
12	2013	Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37. Full description at Econpapers \|\| Download paper	49
13	2004	Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497. Full description at Econpapers \|\| Download paper	48
14	2004	Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340. Full description at Econpapers \|\| Download paper	48
15	2003	Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153. Full description at Econpapers \|\| Download paper	46
16	2003	ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233. Full description at Econpapers \|\| Download paper	43
17	2007	The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33. Full description at Econpapers \|\| Download paper	42
18	2006	Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525. Full description at Econpapers \|\| Download paper	41
19	1998	The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621. Full description at Econpapers \|\| Download paper	40
20	2008	Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469. Full description at Econpapers \|\| Download paper	40
21	2012	IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. (2012). Nobes, Christopher ; Kvaal, Erlend. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:343-371. Full description at Econpapers \|\| Download paper	39
22	2005	The adoption of International Accounting Standards in the European Union. (2005). Whittington, Geoffrey. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:127-153. Full description at Econpapers \|\| Download paper	38
23	2005	The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Van Lent, Laurence ; Nikolaev, Valeri . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724. Full description at Econpapers \|\| Download paper	38
24	2008	Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, JesÃÂºs ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445. Full description at Econpapers \|\| Download paper	37
25	2008	Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127. Full description at Econpapers \|\| Download paper	37
26	2010	The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Falk, Haim ; Barniv, Ran ; Aharony, Joseph. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578. Full description at Econpapers \|\| Download paper	36
27	2007	Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826. Full description at Econpapers \|\| Download paper	35
28	2008	Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96. Full description at Econpapers \|\| Download paper	35
29	2005	The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61. Full description at Econpapers \|\| Download paper	35
30	2007	The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196. Full description at Econpapers \|\| Download paper	34
31	2000	A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. (2000). Depoers, Florence. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:2:p:245-263. Full description at Econpapers \|\| Download paper	34
32	2007	The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362. Full description at Econpapers \|\| Download paper	33
33	2001	Agency costs and audit quality: evidence from France. (2001). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:3:p:461-499. Full description at Econpapers \|\| Download paper	33
34	2009	Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62. Full description at Econpapers \|\| Download paper	32
35	2008	Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717. Full description at Econpapers \|\| Download paper	32
36	1992	Accounting calculation and the shifting sphere of the economic. (1992). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:125-143. Full description at Econpapers \|\| Download paper	32
37	2002	Accounting and capital markets: a survey of the European evidence. (2002). Raffournier, Bernard ; Dumontier, Pascal. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:119-151. Full description at Econpapers \|\| Download paper	30
38	2006	The negative impact of R&D capitalization: A value relevance approach. (2006). Jeanjean, Thomas ; JENY, Anne. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61. Full description at Econpapers \|\| Download paper	29
39	2007	External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454. Full description at Econpapers \|\| Download paper	29
40	2006	Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV). (2006). Stolowy, HervÃÂ© ; ding, yuan ; Wang, Huiwen ; Chavent, Marie ; Fu, Linghui . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:2:p:181-218. Full description at Econpapers \|\| Download paper	29
41	2002	Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740. Full description at Econpapers \|\| Download paper	27
42	2000	Environmental disclosures in the annual reports of large companies in Spain. (2000). MONEVA, JOSE ; Llena, Fernando. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:7-29. Full description at Econpapers \|\| Download paper	27
43	1999	The role of dividends in valuation models used by analysts and fund managers. (1999). Barker, Richard G.. In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:195-218. Full description at Econpapers \|\| Download paper	27
44	2005	A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. (2005). Tarca, Ann ; Brown, Philip. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:181-212. Full description at Econpapers \|\| Download paper	27
45	2006	International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing. (2006). Sellhorn, Thorsten ; Gassen, Joachim ; Rolf Uwe Fülbier, . In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:527-564. Full description at Econpapers \|\| Download paper	26
46	2015	Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61. Full description at Econpapers \|\| Download paper	26
47	2005	An institutional perspective of accountants new roles - the interplay of contradictions and praxis. (2005). Baldvinsdottir, Gudrun ; Burns, John. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:725-757. Full description at Econpapers \|\| Download paper	26
48	1995	Accounting in transition in the transitional economy. (1995). Bailey, Derek. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:4:p:595-623. Full description at Econpapers \|\| Download paper	25
49	1996	Audit committee effectiveness and the audit fee. (1996). Gregory, Alan ; Collier, Paul. In: European Accounting Review. RePEc:taf:euract:v:5:y:1996:i:2:p:177-198. Full description at Econpapers \|\| Download paper	24
50	1999	External reporting of accounting and financial information via the Internet in Spain. (1999). Amat, Oriol ; Catherine Gowthorpe, Oriol Amat, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:365-371. Full description at Econpapers \|\| Download paper	24

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

#	Year	Title	Cited
1	2005	Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers \|\| Download paper	36
2	2007	IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702. Full description at Econpapers \|\| Download paper	24
3	2010	How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423. Full description at Econpapers \|\| Download paper	21
4	2012	IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. (2012). Nobes, Christopher ; Kvaal, Erlend. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:343-371. Full description at Econpapers \|\| Download paper	19
5	2005	Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180. Full description at Econpapers \|\| Download paper	18
6	2014	Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Prencipe, Annalisa ; Bar-Yosef, Sasson. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385. Full description at Econpapers \|\| Download paper	18
7	2015	Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61. Full description at Econpapers \|\| Download paper	18
8	2008	Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745. Full description at Econpapers \|\| Download paper	17
9	2013	Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37. Full description at Econpapers \|\| Download paper	17
10	2007	The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583. Full description at Econpapers \|\| Download paper	16
11	2005	The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61. Full description at Econpapers \|\| Download paper	16
12	2008	Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, JesÃÂºs ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445. Full description at Econpapers \|\| Download paper	15
13	1998	The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621. Full description at Econpapers \|\| Download paper	15
14	2008	Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127. Full description at Econpapers \|\| Download paper	14
15	2005	Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Cuijpers, Rick ; Buijink, Willem . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524. Full description at Econpapers \|\| Download paper	13
16	2008	Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469. Full description at Econpapers \|\| Download paper	13
17	2007	Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826. Full description at Econpapers \|\| Download paper	12
18	2009	Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Davila, Antonio ; Foster, George ; Oyon, Daniel . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311. Full description at Econpapers \|\| Download paper	12
19	2009	Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62. Full description at Econpapers \|\| Download paper	12
20	2004	Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497. Full description at Econpapers \|\| Download paper	12
21	2009	Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect on Performance. (2009). Oyon, Daniel ; Mooraj, Stella ; de Geuser, Fabien . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:93-122. Full description at Econpapers \|\| Download paper	11
22	2002	The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773. Full description at Econpapers \|\| Download paper	10
23	2015	The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Clarkson, Peter M ; Richardson, Gordon D ; Pinnuck, Matthew ; Li, Yue. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580. Full description at Econpapers \|\| Download paper	10
24	2009	The Choice of Interactive Control Systems under Different Innovation Management Modes. (2009). Bisbe, Josep ; Malagueno, Ricardo . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:371-405. Full description at Econpapers \|\| Download paper	10
25	1997	The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68. Full description at Econpapers \|\| Download paper	10
26	2008	Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717. Full description at Econpapers \|\| Download paper	10
27	2005	The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Van Lent, Laurence ; Nikolaev, Valeri . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724. Full description at Econpapers \|\| Download paper	10
28	1995	The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280. Full description at Econpapers \|\| Download paper	9
29	2008	The Use of Valuation Models by UK Investment Analysts. (2008). Clubb, Colin ; Imam, Shahed ; Barker, Richard. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:503-535. Full description at Econpapers \|\| Download paper	9
30	1996	Audit committee effectiveness and the audit fee. (1996). Gregory, Alan ; Collier, Paul. In: European Accounting Review. RePEc:taf:euract:v:5:y:1996:i:2:p:177-198. Full description at Econpapers \|\| Download paper	9
31	2012	The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study. (2012). Paape, Leen ; Spekle, Roland F.. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:3:p:533-564. Full description at Econpapers \|\| Download paper	9
32	2001	Professional accounting bodies disciplinary procedures: accountable, transparent and in the public interest?. (2001). O'Dwyer, Brendan ; Canning, Mary . In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:4:p:725-749. Full description at Econpapers \|\| Download paper	9
33	2001	Agency costs and audit quality: evidence from France. (2001). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:10:y:2001:i:3:p:461-499. Full description at Econpapers \|\| Download paper	9
34	2005	The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126. Full description at Econpapers \|\| Download paper	9
35	2013	The Impact of Corporate Governance on IFRS Adoption Choices. (2013). Gaeremynck, Ann ; Thornton, Daniel B. ; Verriest, Arnt . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:39-77. Full description at Econpapers \|\| Download paper	8
36	2012	Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems. (2012). Henk J. ter Bogt, ; Scapens, Robert W. ; Henk J. ter Bogt, . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:3:p:451-497. Full description at Econpapers \|\| Download paper	8
37	2007	The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196. Full description at Econpapers \|\| Download paper	8
38	2016	Are Joint Audits Associated with Higher Audit Fees?. (2016). Schatt, Alain ; BROYE, GÃÂ©raldine ; Andre, Paul ; Pong, Christopher . In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:2:p:245-274. Full description at Econpapers \|\| Download paper	8
39	2009	The Multiplicity of Controls and the Making of Innovation. (2009). Mouritsen, Jan ; Revellino, Silvana . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:341-369. Full description at Econpapers \|\| Download paper	8
40	2010	The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Falk, Haim ; Barniv, Ran ; Aharony, Joseph. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578. Full description at Econpapers \|\| Download paper	8
41	2007	External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454. Full description at Econpapers \|\| Download paper	8
42	2003	Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153. Full description at Econpapers \|\| Download paper	8
43	2005	An institutional perspective of accountants new roles - the interplay of contradictions and praxis. (2005). Baldvinsdottir, Gudrun ; Burns, John. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:725-757. Full description at Econpapers \|\| Download paper	8
44	2014	The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK. (2014). Kausar, Asad ; Dedman, Elisabeth ; Lennox, Clive. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:1:p:1-23. Full description at Econpapers \|\| Download paper	7
45	2009	Research the American Way: The Role of US Elites in Disseminating and Legitimizing Canadian Academic Accounting Research. (2009). Qu, Sandy ; Ding, Shujun ; Lukasewich, Shelley . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:3:p:515-569. Full description at Econpapers \|\| Download paper	7
46	2011	IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability. (2011). Durocher, Sylvain ; Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:20:y:2011:i:2:p:233-262. Full description at Econpapers \|\| Download paper	7
47	2010	The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World. (2010). Gaio, Cristina. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:4:p:693-738. Full description at Econpapers \|\| Download paper	7
48	2014	Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Achleitner, Ann-Kristin ; Gunther, Nina ; Siciliano, Gianfranco . In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461. Full description at Econpapers \|\| Download paper	7
49	2003	ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233. Full description at Econpapers \|\| Download paper	7
50	2004	Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340. Full description at Econpapers \|\| Download paper	7

Citing documents used to compute impact factor: 27

Year	Title
2018	Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies. (2018). Islam, Muhammad Azizul ; van Staden, Chris J. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:65:y:2018:i:c:p:1-19. Full description at Econpapers \|\| Download paper
2018	Customer Complaining and Probability of Default in Consumer Credit. (2018). Vezzani, Paola ; Pancotto, Francesca ; Cosma, Stefano. In: Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance). RePEc:mod:wcefin:18031. Full description at Econpapers \|\| Download paper
2018	Customer Complaining and Probability of Default in Consumer Credit. (2018). Vezzani, Paola ; Pancotto, Francesca ; Cosma, Stefano. In: Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance). RePEc:mod:wcefin:0068. Full description at Econpapers \|\| Download paper
2018	Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13. (2018). Sundgren, Stefan ; Somoza-Lopez, Antonio ; Maki, Juha. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:1:p:54-75. Full description at Econpapers \|\| Download paper
2018	ESG performance and firm value: The moderating role of disclosure. (2018). Fatemi, Ali ; Kaiser, Stefanie ; Glaum, Martin. In: Global Finance Journal. RePEc:eee:glofin:v:38:y:2018:i:c:p:45-64. Full description at Econpapers \|\| Download paper
2018	Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea. (2018). Mali, Dafydd ; Lim, Hyoungjoo. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:446-463. Full description at Econpapers \|\| Download paper
2018	Do audit firm rotation, auditor retention, and joint audits matter? Ã¢â¬â An experimental investigation of bank directors and institutional investors perceptions. (2018). Quick, Reiner ; Schmidt, Florian. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:1-21. Full description at Econpapers \|\| Download paper
2018	The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Slack, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:52-73. Full description at Econpapers \|\| Download paper
2018	Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences. (2018). D'Arcy, Anne ; Tarca, Ann. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:3:p:203-226. Full description at Econpapers \|\| Download paper
2018	Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature. (2018). Daumoser, Christian ; Sohn, Matthias ; Hirsch, Bernhard. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:29:y:2018:i:2:d:10.1007_s00187-018-0267-z. Full description at Econpapers \|\| Download paper
2018	Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms. (2018). Niemi, Lasse ; Collis, Jill ; Ojala, Hannu ; Knechel, Robert W. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:1:p:33-54. Full description at Econpapers \|\| Download paper
2018	Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?. (2018). Haak, Marcel ; Zieseniss, Roland ; Muraz, Michelle. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:1:p:55-80. Full description at Econpapers \|\| Download paper
2018	From joint to single audits â audit quality differences and auditor pairings. (2018). Holm, Claus ; Thinggaard, Frank. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:3:p:321-344. 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 AdministraciÃ³n. RePEc:nax:conyad:v:63:y:2018:i:2:p:33-34. Full description at Econpapers \|\| Download paper
2018	Herding in analystsâ recommendations: The role of media. (2018). Frijns, Bart ; Huynh, Thanh D. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:91:y:2018:i:c:p:1-18. Full description at Econpapers \|\| Download paper
2018	Tax avoidance and cost of debt: The case for loan-specific risk mitigation and public debt financing. (2018). Isin, Adnan Anil. In: Journal of Corporate Finance. RePEc:eee:corfin:v:49:y:2018:i:c:p:344-378. Full description at Econpapers \|\| Download paper
2018	Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities. (2018). Himick, Darlene ; Brivot, Marion. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:66:y:2018:i:c:p:29-44. Full description at Econpapers \|\| Download paper
2018	The evolution of the tax burden for EU companies. (2018). Labatut-Serer, Gregorio ; Climent-Serrano, Salvador ; Contell, Elisabeth Bustos. In: Contemporary Economics. RePEc:wyz:journl:id:552. 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	Taxation and agency conflicts between firm owners and managers: a review. (2018). Bauer, Thomas ; Krenn, Peter ; Kourouxous, Thomas. In: Business Research. RePEc:spr:busres:v:11:y:2018:i:1:d:10.1007_s40685-017-0054-y. Full description at Econpapers \|\| Download paper
2018	Ownership structure, audit quality, board structure, and stock price crash risk: Evidence from China. (2018). Yeung, Wing Him ; Lento, Camillo. In: Global Finance Journal. RePEc:eee:glofin:v:37:y:2018:i:c:p:1-24. Full description at Econpapers \|\| Download paper
2018	Effects of government bailouts on mortgage modification. (2018). Agarwal, Sumit ; Zhang, Yunqi . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:93:y:2018:i:c:p:54-70. Full description at Econpapers \|\| Download paper
2018	R&D Accounting Treatment, R&D State and Tax Avoidance: With a Focus on Biotech Firms. (2018). Lee, Nam Ryoung . In: Sustainability. RePEc:gam:jsusta:v:11:y:2018:i:1:p:44-:d:192318. Full description at Econpapers \|\| Download paper
2018	Beyond conventional boundaries: Corporate governance as inspiration for critical accounting research. (2018). Gendron, Yves. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:55:y:2018:i:c:p:1-11. Full description at Econpapers \|\| Download paper
2018	Signaling effects of scholarly profiles â The editorial teams of North American accounting association journals. (2018). Endenich, Christoph ; Trapp, Rouven. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:51:y:2018:i:c:p:4-23. Full description at Econpapers \|\| Download paper
2018	Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research. (2018). Cortese, Corinne ; Wright, Claire. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:3:p:247-276. Full description at Econpapers \|\| Download paper
2018	Deferred Taxation under Default Risk. (2018). Vergalli, Sergio ; Panteghini, Paolo ; moretto, michele ; Carini, Cristian. In: CESifo Working Paper Series. RePEc:ces:ceswps:_7057. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2018

Year	Citing document
2018	Evaluating the Effects of Legalization on Farmworker Wages in the Crop Sector. (2018). Williams, Brian R ; Walters, Lurleen M ; Hogan, Chellie A. In: 2018 Annual Meeting, August 5-7, Washington, D.C.. RePEc:ags:aaea18:274167. Full description at Econpapers \|\| Download paper
2018	Is Labor Related to the Duality of Earnings Smoothing?. (2018). Huang, Shengzhong ; Lin, Xiaojun ; Lyu, Chan. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4396-:d:185267. Full description at Econpapers \|\| Download paper
2018	Does the IFRS Effect Continue? An International Comparison. (2018). Hwang, In Tae ; Kang, Sun Min ; Hur, Kang Sung. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4818-:d:191168. Full description at Econpapers \|\| Download paper
2018	Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China. (2018). Luo, Mei ; Zhang, Frank ; Shao, Shuai. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9455-1. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document
2017	How income and tax rates provoke cheating â An experimental investigation of tax morale. (2017). Grundmann, Susanna ; Lambsdorff, Johann Graf. In: Journal of Economic Psychology. RePEc:eee:joepsy:v:63:y:2017:i:c:p:27-42. Full description at Econpapers \|\| Download paper
2017	Tax Compliance in India: An Experimental Approach.. (2017). Tandon, Suranjali ; Rao, Kavita R. In: Working Papers. RePEc:npf:wpaper:17/207. Full description at Econpapers \|\| Download paper

Recent citations received in 2016

Year	Citing document
2016	Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts Earnings Forecast Errors. (2016). Andre, Paul ; Moldovan, Rucsandra ; Filip, Andrei. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:443-461. Full description at Econpapers \|\| Download paper
2016	Capital depreciation and the underdetermination of rate of return: A unifying perspective. (2016). Magni, Carlo Alberto. In: Journal of Mathematical Economics. RePEc:eee:mateco:v:67:y:2016:i:c:p:54-79. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document
2015	IMPACT OF THE IFRS ADOPTION ON FINANCIAL ASSETS AND LIABILITIES. EMPIRICAL EVIDENCE FROM BUCHAREST STOCK EXCHANGE. (2015). huian, maria. In: Review of Economic and Business Studies. RePEc:aic:revebs:y:2015:d:16:huianc. Full description at Econpapers \|\| Download paper
2015	Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption. (2015). Ball, Ray ; Shivakumar, Lakshmanan ; Li, XI. In: Journal of Accounting Research. RePEc:bla:joares:v:53:y:2015:i:5:p:915-963. Full description at Econpapers \|\| Download paper
2015	When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. (2015). Petaibanlue, Jirada ; Lee, Edward ; Walker, Martin. In: International Review of Financial Analysis. RePEc:eee:finana:v:42:y:2015:i:c:p:278-291. Full description at Econpapers \|\| Download paper
2015	Non-mandatory say on pay votes and AGM participation: Evidence from Germany. (2015). Powell, Daniel ; Rapp, Marc Steffen. In: SAFE Working Paper Series. RePEc:zbw:safewp:107. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	17	164
2	Journal of Business Ethics / Springer	55	118
3	Post-Print / HAL	98	102
4	Sustainability / MDPI, Open Access Journal	28	96
5	Accounting, Organizations and Society / Elsevier	67	93
6	Advances in accounting / Elsevier	5	75
7	Australian Accounting Review / CPA Australia	14	74
8	Journal of International Accounting, Auditing and Taxation / Elsevier	10	71
9	Journal of Management & Governance / Springer	20	70
10	The International Journal of Accounting / Elsevier	25	67
11	European Accounting Review / Taylor & Francis Journals	33	56