Citation analysis for Abacus / Accounting Foundation, University of Sydney

Citation Profile [Updated: 2020-06-03 07:38:54]

5 Years H

Impact Factor

0.4

5 Years IF

0.42

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	0.09	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	0.06
1995	0	0.2	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	0.23	0	0	0	0	0		0	0		0			0		0	0.1
1998	0	0.27	0	0	13	13	2		0	0		0			0		0	0.12
1999	0	0.29	0	0	0	13	0		0	13		13			0		0	0.14
2000	0	0.34	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	0.16
2002	0.1	0.4	0.09	0.06	21	54	243	5	5	20	2	33	2		0		0	0.21
2003	0.1	0.41	0.17	0.07	24	78	113	13	18	41	4	54	4	10	76.9	9	0.38	0.2
2004	0.16	0.46	0.12	0.14	22	100	105	12	30	45	7	65	9	7	58.3		0	0.21
2005	0.2	0.47	0.18	0.21	21	121	120	22	52	46	9	87	18	4	18.2		0	0.22
2006	0.19	0.47	0.17	0.19	28	149	187	26	78	43	8	108	20		0		0	0.21
2007	0.2	0.42	0.2	0.26	31	180	234	36	114	49	10	116	30	7	19.4	4	0.13	0.19
2008	0.17	0.45	0.29	0.27	26	206	126	60	174	59	10	126	34	13	21.7	4	0.15	0.21
2009	0.35	0.44	0.42	0.34	26	232	148	98	272	57	20	128	43	27	27.6	9	0.35	0.21
2010	0.33	0.44	0.43	0.39	26	258	93	111	383	52	17	132	51	26	23.4	2	0.08	0.18
2011	0.31	0.46	0.34	0.28	22	280	139	95	479	52	16	137	39	1	1.1		0	0.21
2012	0.33	0.47	0.37	0.39	20	300	42	112	591	48	16	131	51		0	1	0.05	0.19
2013	0.55	0.53	0.5	0.48	31	331	81	165	756	42	23	120	57	11	6.7	4	0.13	0.22
2014	0.25	0.55	0.57	0.43	21	352	64	200	956	51	13	125	54	30	15		0	0.21
2015	0.4	0.55	0.68	0.53	22	374	53	254	1211	52	21	120	64	24	9.4	4	0.18	0.21
2016	0.28	0.56	0.46	0.44	30	404	42	185	1396	43	12	116	51	16	8.6	13	0.43	0.2
2017	0.37	0.58	0.5	0.39	21	425	26	213	1609	52	19	124	48	46	21.6	4	0.19	0.21
2018	0.37	0.7	0.66	0.53	22	447	10	296	1905	51	19	125	66	33	11.1	6	0.27	0.28
2019	0.4	0.88	0.43	0.42	27	474	0	202	2107	43	17	116	49	5	2.5		0	0.33

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	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	150
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	83
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	62
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	55
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	39
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	37
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	33
9	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	31
10	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	28
11	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	28
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	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	25
14	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
15	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	22
16	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
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	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	18
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	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
21	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	16
22	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	16
23	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	16
24	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
25	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
26	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
27	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
28	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	14
29	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
30	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	14
31	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
32	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
33	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
34	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	13
35	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
36	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
37	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	13
38	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	13
39	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
40	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
41	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
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	12
43	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
44	2005	The effect of legislation on corporate disclosure practices. (2005). Yeoh, Joanna ; Owusu-Ansah, Stephen. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:1:p:92-109. Full description at Econpapers \|\| Download paper	11
45	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
46	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
47	2009	Relevance of Academic Research and Researchers Role in the IASBs Financial Reporting Standard Setting. (2009). Sellhorn, Thorsten ; Hitz, Joerg-Markus ; FLBIER, ROLF UWE . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:455-492. Full description at Econpapers \|\| Download paper	11
48	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
49	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
50	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	11

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

#	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	40
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	26
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	22
4	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	12
5	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	11
6	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
7	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	9
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	9
9	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
10	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	7
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	7
12	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	7
13	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	6
14	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	6
15	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
16	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
17	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
18	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	5
19	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	5
20	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
21	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	5
22	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	5
23	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
24	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	4
25	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
26	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	4
27	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
28	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
29	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	4
30	2015	Financial Accounting Research, Practice, and Financial Accountability. (2015). Barth, Mary E. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:499-510. Full description at Econpapers \|\| Download paper	4
31	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
32	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	4
33	2006	Evidence-based financial reporting regulation. (2006). Buijink, Willem . In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:296-301. Full description at Econpapers \|\| Download paper	4
34	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	4
35	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	4
36	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	3
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	3
38	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	3
39	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	3
40	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	3
41	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	3
42	2002	On the Relevance and Comparability of Segmental Data. (2002). Emmanuel, C. R. ; Garrod, N.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:2:p:215-234. Full description at Econpapers \|\| Download paper	3
43	2009	The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia. (2009). Barton, Allan . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:2:p:221-248. Full description at Econpapers \|\| Download paper	3
44	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	3
45	2002	An Analysis of the International Development of the Equity Method. (2002). Nobes, Christopher. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:16-45. Full description at Econpapers \|\| Download paper	3
46	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	3
47	2004	A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks. (2004). CLARKE, FRANK L. ; Gray, Robert P.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:3:p:321-341. Full description at Econpapers \|\| Download paper	3
48	2018	Significance Testing in Accounting Research: A Critical Evaluation Based on Evidence. (2018). Kim, Jae H ; Ji, Philip Inyeob ; Ahmed, Kamran. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:524-546. Full description at Econpapers \|\| Download paper	3
49	2004	The Impact of the Type of Accounting Standards on Preparers Judgments. (2004). Psaros, Jim ; Trotman, Ken T.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:76-93. Full description at Econpapers \|\| Download paper	3
50	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	3

Citing documents used to compute impact factor: 17

Year	Title
2019	Internal and External Determinants of Housing Price Booms in Hong Kong, China. (2019). TAGHIZADEH-HESARY, Farhad ; Chiu, Alvin ; Yoshino, Naoyuki. In: ADBI Working Papers. RePEc:ris:adbiwp:0948. Full description at Econpapers \|\| Download paper
2019	Predicting private company failure: A multi-class analysis. (2019). Wang, Tim ; Jones, Stewart. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:61:y:2019:i:c:p:161-188. Full description at Econpapers \|\| Download paper
2019	Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map. (2019). Cheng, Mandy M ; Green, Wendy J. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:73:y:2019:i:c:p:1-14. Full description at Econpapers \|\| Download paper
2019	Effects of Integrated Reporting on Corporate Disclosure Practices regarding the Capitals and Performance. (2019). MANGIUC, Drago Marian ; GUE, Raluca Gina ; Dumitru, Mdlina ; Circa, Cristina ; ALMAN, Alina . In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:21:y:2019:i:52:p:572. Full description at Econpapers \|\| Download paper
2019	Organizational Slack, Corporate Social Responsibility, Sustainability, and Integrated Reporting: Evidence from Korea. (2019). Park, Sorah ; Shin, Heejeong ; Kim, Su-In. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:16:p:4445-:d:258419. Full description at Econpapers \|\| Download paper
2019	Integrated reporting: An accounting disclosure tool for high quality financial reporting. (2019). Iatridis, George Emmanuel ; Magnis, Chris ; Pavlopoulos, Athanasios. In: Research in International Business and Finance. RePEc:eee:riibaf:v:49:y:2019:i:c:p:13-40. Full description at Econpapers \|\| Download paper
2019	Integrated reporting: boon or bane? A review of empirical research on its determinants and implications. (2019). Schreck, Philipp ; Kannenberg, Linda. In: Journal of Business Economics. RePEc:spr:jbecon:v:89:y:2019:i:5:d:10.1007_s11573-018-0922-8. Full description at Econpapers \|\| Download paper
2019	Intellectual Capital Disclosure and Firm Performance: An Empirical Analysis Through Integrated Reporting. (2019). Rubino, Michele ; Raimo, Nicola ; Vitolla, Filippo. In: 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations (Dubrovnik, 2019). RePEc:zbw:ofel19:196084. Full description at Econpapers \|\| Download paper
2019	Mandating the Sustainability Disclosure in Annual ReportsâEvidence from the United Kingdom. (2019). Rotzel, Peter ; Hummel, Katrin. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:71:y:2019:i:2:d:10.1007_s41464-019-00069-8. Full description at Econpapers \|\| Download paper
2019	Enabling global accounting change: Epistemic communities and the creation of a âmore business-likeâ public sector. (2019). Potter, Bradley N ; Newberry, Susan ; Christensen, Mark. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:58:y:2019:i:c:p:53-76. Full description at Econpapers \|\| Download paper
2019	Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation. (2019). Morris, Richard D ; Mora, Araceli ; Ho, Joanna H ; Gotti, Giorgio ; Gordon, Elizabeth A. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951819300448. Full description at Econpapers \|\| Download paper
2019	Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature. (2019). Gray, Sidney J ; Ivanova, Mariya N ; Hellman, Niclas. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:1:p:42-91. Full description at Econpapers \|\| Download paper
2019	Accounting standards and the value relevance of financial statements. (2019). Ehsanullah, Syed ; Keong, Ooi Chee ; Mohamad, Shafi. In: Asian Journal of Empirical Research. RePEc:asi:ajoerj:2019:p:337-345. Full description at Econpapers \|\| Download paper
2019	Reassessing the Role of State-Owned Enterprises in Central, Eastern and Southeastern Europe. (2019). Weber, Sebastian ; Richmond, Christine ; Turk, Rima ; Roaf, James ; Parodi, Francisco J ; Dohlman, Peter ; Benedek, Dora. In: IMF Departmental Papers / Policy Papers. RePEc:imf:imfdep:19/11. Full description at Econpapers \|\| Download paper
2019
2019	Important Issues in Statistical Testing and Recommended Improvements in Accounting Research. (2019). Zeff, Stephen A ; Dyckman, Thomas R. In: Econometrics. RePEc:gam:jecnmx:v:7:y:2019:i:2:p:18-:d:229157. Full description at Econpapers \|\| Download paper
2019	Interval-Based Hypothesis Testing and Its Applications to Economics and Finance. (2019). Robinson, Andrew P ; Kim, Jae H. In: Econometrics. RePEc:gam:jecnmx:v:7:y:2019:i:2:p:21-:d:231401. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2018

Year	Citing document
2018	InferenceÃ¢â¬ inÃ¢â¬ 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). CardÃÂ£o-Pito, Tiago ; Cardao-Pito, Tiago ; Ferreira, Joo Silva. In: Accounting History Review. RePEc:taf:acbsfi:v:28:y:2018:i:3:p:149-179. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document
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	ÐÐ½ÑÐµÐ³ÑÐ¸ÑÐ°Ð½Ð¾ÑÐ¾ Ð¾ÑÑÐ¸ÑÐ°Ð½Ðµ â Ð½Ð¾Ð²Ð¾ Ð¿ÑÐµÐ´Ð¸Ð·Ð²Ð¸ÐºÐ°ÑÐµÐ»ÑÑÐ²Ð¾ Ð² ÐºÐ¾ÑÐ¿Ð¾ÑÐ°ÑÐ¸Ð²Ð½Ð¾ÑÐ¾ ÐÑÑÐ¸ÑÐ°Ð½Ðµ. (2017). Atanasov, Atanas ; Marinova, Rumyana. In: MPRA Paper. RePEc:pra:mprapa:85615. Full description at Econpapers \|\| Download paper

Recent citations received in 2016

Year	Citing document
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

10 most frequent citing series

#	Series	H	Cites
1	Abacus / Accounting Foundation, University of Sydney	18	124
2	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	23	73
3	Sustainability / MDPI, Open Access Journal	31	53
4	Journal of Business Ethics / Springer	59	48
5			36
6	Australian Accounting Review / CPA Australia	14	35
7	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	19	25
8	Journal of International Accounting, Auditing and Taxation / Elsevier	10	24
9	Research in International Business and Finance / Elsevier	24	22
10	Accounting, Organizations and Society / Elsevier	69	21
11	Post-Print / HAL	104	19