Citation analysis for Review of Accounting and Finance / Emerald Group Publishing

Citation Profile [Updated: 2022-01-09 21:43:50]

5 Years H

Impact Factor

0.07

5 Years IF

0.39

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	0.09	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	0.11	0	0	0	0	0		0	0		0			0		0	0.05
1994	0	0.12	0	0	0	0	0		0	0		0			0		0	0.06
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	0.27	0	0	0	0	0		0	0		0			0		0	0.13
2000	0	0.32	0	0	0	0	0		0	0		0			0		0	0.14
2001	0	0.35	0	0	0	0	0		0	0		0			0		0	0.15
2002	0	0.37	0	0	0	0	0		0	0		0			0		0	0.19
2003	0	0.4	0	0	0	0	0		0	0		0			0		0	0.19
2004	0	0.44	0	0	0	0	0		0	0		0			0		0	0.2
2005	0	0.45	0	0	0	0	0		0	0		0			0		0	0.21
2006	0	0.46	0	0	18	18	72		0	0		0			0		0	0.2
2007	0	0.42	0.05	0	25	43	91	1	2	18		18			0	1	0.04	0.18
2008	0.05	0.44	0.03	0.05	23	66	47	2	4	43	2	43	2		0		0	0.2
2009	0.06	0.43	0.06	0.08	20	86	55	5	9	48	3	66	5		0		0	0.21
2010	0.07	0.43	0.19	0.22	21	107	35	20	29	43	3	86	19		0		0	0.18
2011	0.15	0.45	0.18	0.21	21	128	86	23	52	41	6	107	22		0		0	0.2
2012	0.21	0.45	0.26	0.23	20	148	35	38	90	42	9	110	25	5	13.2	1	0.05	0.19
2013	0.15	0.5	0.14	0.13	19	167	35	23	113	41	6	105	14		0	3	0.16	0.21
2014	0.05	0.51	0.18	0.19	20	187	40	34	147	39	2	101	19		0		0	0.2
2015	0.18	0.5	0.19	0.15	21	208	48	40	187	39	7	101	15		0		0	0.19
2016	0.1	0.5	0.2	0.2	31	239	68	47	234	41	4	101	20		0		0	0.18
2017	0.25	0.5	0.33	0.23	25	264	69	88	322	52	13	111	26		0	5	0.2	0.18
2018	0.23	0.54	0.31	0.3	26	290	2	91	413	56	13	116	35		0		0	0.21
2019	0.35	0.58	0.39	0.41	32	322	11	126	539	51	18	123	51		0		0	0.21
2020	0.07	0.75	0.39	0.39	14	336	0	132	671	58	4	135	53		0		0	0.29

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	2017	The profitability of Chinese banks: impacts of risk, competition and efficiency. (2017). Tan, Yong ; Floros, Christos ; Anchor, John . In: Review of Accounting and Finance. RePEc:eme:rafpps:raf-05-2015-0072. Full description at Econpapers \|\| Download paper	22
2	2007	Earnings management and board activity: an additional evidence. (2007). Ebrahim, Ahmed. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:6:y:2007:i:1:p:42-58. Full description at Econpapers \|\| Download paper	21
3	2011	Do IFRS provide better information about intangibles in Europe?. (2011). Teulon, FrÃÆÃÂ©dÃÆÃÂ©ric ; sahut, Jean-Michel ; Boulerne, Sandrine. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:10:y:2011:i:3:p:267-290. Full description at Econpapers \|\| Download paper	16
4	2011	Multiple large shareholders and earnings informativeness. (2011). sami, hind ; Boubaker, Sabri. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:10:y:2011:i:3:p:246-266. Full description at Econpapers \|\| Download paper	16
5	2017	Bank earnings smoothing, audit quality and procyclicality in Africa: The case of loan loss provisions. (2017). Ozili, Peterson K. In: Review of Accounting and Finance. RePEc:eme:rafpps:raf-12-2015-0188. Full description at Econpapers \|\| Download paper	16
6	2016	Net working capital, cash flow and performance of UK SMEs. (2016). Afrifa, Godfred Adjapong. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:1:p:21-44. Full description at Econpapers \|\| Download paper	16
7	2008	Discretionary behavior with respect to the adoption of SFAS no. 142 and the behavior of security prices. (2008). Zang, Yoonseok . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:7:y:2008:i:1:p:38-68. Full description at Econpapers \|\| Download paper	15
8	2009	Why are firms with entrenched managers more likely to pay dividends?. (2009). Pan, Carrie ; Jo, Hoje. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:8:y:2009:i:1:p:87-116. Full description at Econpapers \|\| Download paper	14
9	2016	The association between earnings quality and firm-specific return volatility: evidence from Japan. (2016). Ben Salah, Nesrine ; Mitra, Ranjan Kumar ; Korivi, Sunder Ram ; Kuntluru, Sudershan ; Shette, Rachappa ; Abdul, Mohamed Shukri ; Zulkhibri, Muhamed ; Hanson, Thomas A ; Chang, Cjanie ; Sun, Huey-Lian ; Fedhila, Hassouna ; Bensalah, Nesrine ; Zaima, Janis . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:3:p:null-null. Full description at Econpapers \|\| Download Evidence on factors affecting the relationship between CEO stock option compensation and earnings management. (2007). Rao, Ramesh ; Skousen, Christopher J. ; Meek, Gary K.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:6:y:2007:i:3:p:304-323. Full description at Econpapers \|\| Download paper	12
11	2014	Carbon emissions and the cost of capital: Australian evidence. (2014). Eddie, Ian ; Li, Yongqing ; Liu, Jinghui . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:13:y:2014:i:4:p:400-420. Full description at Econpapers \|\| Download paper	12
12	2007	Seasonal affective disorder and the pricing of IPOs. (2007). Pyles, Mark K. ; Dolvin, Steven D.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:6:y:2007:i:2:p:214-228. Full description at Econpapers \|\| Download paper	11
13	2016	Bankruptcy prediction: the case of Belgian SMEs. (2016). BrÃÆÃÂ©dart, Xavier ; Cultrera, Loredana. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:1:p:101-119. Full description at Econpapers \|\| Download paper	11
14	2011	Corporate diversification and earnings management. (2011). Khanchel, Imen ; el Mehdi, Imen Khanchel ; Seboui, Souad . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:10:y:2011:i:2:p:176-196. Full description at Econpapers \|\| Download paper	10
15	2013	Goodwill accounting and asymmetric timeliness of earnings. (2013). Lee, Cheol ; Yoon, Sungwook ; Kim, Sohyung . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:12:y:2013:i:2:p:112-129. Full description at Econpapers \|\| Download paper	10
16	2015	The impact of corporate social responsibility on employee performance and cost. (2015). Sun, LI ; Yu, Robert T. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:14:y:2015:i:3:p:262-284. Full description at Econpapers \|\| Download paper	10
17	2010	Does the disclosure of corporate governance structures affect firms earnings quality?. (2010). Sun, Huey-Lian ; Chang, Jui-Chin . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:9:y:2010:i:3:p:212-243. Full description at Econpapers \|\| Download paper	9
18	2006	The impact of bureaucracy, corruption and tax compliance. (2006). Riahi-Belkaoui, Ahmed ; Picur, Ronald D.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:5:y:2006:i:2:p:174-180. Full description at Econpapers \|\| Download paper	9
19	2007	R&D productivity: an exploratory international study. (2007). Stolowy, HervÃÆÃÂ© ; ding, yuan ; Tenenhaus, Michel . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:6:y:2007:i:1:p:86-101. Full description at Econpapers \|\| Download paper	9
20	2006	Earnings opacity internationally and elements of social, economic and accounting order. (2006). Riahi-Belkaoui, Ahmed ; AlNajjar, Fouad K.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:5:y:2006:i:2:p:189-203. Full description at Econpapers \|\| Download paper	8
21	2006	Artificial neural network vs linear discriminant analysis in credit ratings forecast: A comparative study of prediction performances. (2006). Kumar, Kuldeep ; Bhattacharya, Sukanto. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:5:y:2006:i:3:p:216-227. Full description at Econpapers \|\| Download paper	8
22	2010	Are potential effects of SFAS 158 associated with firms decisions to freeze their defined benefit pension plans?. (2010). Beaudoin, Cathy ; Chandar, Nandini ; Werner, Edward M.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:9:y:2010:i:4:p:424-451. Full description at Econpapers \|\| Download paper	8
23	2006	Accounting information, value relevance, and investorsÃ¢â¬â¢ behavior in the Egyptian equity market. (2006). Ragab, Aiman A. ; Omran, Mohammad M.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:5:y:2006:i:3:p:279-297. Full description at Econpapers \|\| Download paper	8
24	2009	Capital structure of listed Portuguese companies: Determinants of debt adjustment. (2009). Serrasqueiro, Zelia ; Marcia Cristina Rego RogÃ£o, ; Zelia Maria Silva Serrasqueiro, . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:8:y:2009:i:1:p:54-75. Full description at Econpapers \|\| Download paper	8
25	2016	The effects of mandatory corporate social responsibility policy on accounting conservatism. (2016). Cheng, Chia-Ling ; Kung, Fan-Hua . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:1:p:2-20. Full description at Econpapers \|\| Download paper	8
26	2008	Agency theoretic determinants of debt levels: evidence from Ghana. (2008). Abor, Joshua. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:7:y:2008:i:2:p:183-192. Full description at Econpapers \|\| Download paper	7
27	2015	Robustness of the Carhart four-factor and the Fama-French three-factor models on the South African stock market. (2015). Boamah, Nicholas Addai. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:14:y:2015:i:4:p:413-430. Full description at Econpapers \|\| Download paper	7
28	2007	Accounting research in Italy: second half of the 20th century. (2007). Vigano, Enrico ; Mattessich, Richard . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:6:y:2007:i:1:p:24-41. Full description at Econpapers \|\| Download paper	7
29	2015	Product market competition and corporate investment decisions. (2015). Laksmana, Indrarini ; Yang, Ya-Wen. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:14:y:2015:i:2:p:128-148. Full description at Econpapers \|\| Download paper	7
30	2007	A meta-analysis of the international evidence of cloud cover on stock returns. (2007). Keef, Stephen ; Roush, Melvin L.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:6:y:2007:i:3:p:324-338. Full description at Econpapers \|\| Download paper	7
31	2010	Audit quality attributes, client size and cost of equity capital. (2010). Abdel-Meguid, Ahmed M. ; Elder, Randal J. ; Fernando, Guy D.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:9:y:2010:i:4:p:363-381. Full description at Econpapers \|\| Download paper	7
32	2011	Related parties transactions and firms market value: the French case. (2011). Nekhili, Mehdi. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:10:y:2011:i:3:p:291-315. Full description at Econpapers \|\| Download paper	7
33	2012	Do CEO compensation incentives affect firm innovation?. (2012). Sheikh, Shahbaz. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:11:y:2012:i:1:p:4-39. Full description at Econpapers \|\| Download paper	6
34	2007	The impact of culture on accounting: does Grays model apply to Iran?. (2007). Noravesh, Iraj ; Dilami, Zahra Dianati ; Bazaz, Mohammad S.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:6:y:2007:i:3:p:254-272. Full description at Econpapers \|\| Download paper	6
35	2012	Does overlapping membership on audit and compensation committees improve a firms financial reporting quality?. (2012). Chang, Hsihui ; Zheng, Xiaochuan ; Chandar, Nandini . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:11:y:2012:i:2:p:141-165. Full description at Econpapers \|\| Download paper	6
36	2006	Effect of R&D investments on persistence of abnormal earnings. (2006). Asthana, Sharad C. ; Zhang, Yinqi . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:5:y:2006:i:2:p:124-139. Full description at Econpapers \|\| Download paper	6
37	2009	The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes. (2009). Deis, Donald R. ; Mitra, Santanu ; Hossain, Mahmud. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:8:y:2009:i:3:p:232-252. Full description at Econpapers \|\| Download paper	6
38	2011	Nonlinear mean reversion in oil and stock markets. (2011). JAWADI, Fredj ; Bellalah, Mondher. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:10:y:2011:i:3:p:316-326. Full description at Econpapers \|\| Download paper	6
39	2014	Forecasting operating profitability with DuPont analysis: Further evidence. (2014). Bauman, Mark P.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:13:y:2014:i:2:p:191-205. Full description at Econpapers \|\| Download paper	6
40	2016	Opportunistic earnings management during initial public offerings: evidence from India. (2016). Shette, Rachappa ; Korivi, Sunder Ram ; Kuntluru, Sudershan . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:3:p:352-371. Full description at Econpapers \|\| Download paper	5
41	2019	An examination of the dimensions of CEO power and corporate social responsibility. (2019). Sheikh, Shahbaz. In: Review of Accounting and Finance. RePEc:eme:rafpps:raf-01-2018-0034. Full description at Econpapers \|\| Download paper	5
42	2007	Disclosure policy and intraday spread patterns. (2007). Heflin, Frank ; Shaw, Kenneth W. ; Wild, John J.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:6:y:2007:i:3:p:285-303. Full description at Econpapers \|\| Download paper	5
43	2009	Capital structure and firm characteristics: an empirical analysis from Egypt. (2009). Pointon, John ; Omran, Mohammad M.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:8:y:2009:i:4:p:454-474. Full description at Econpapers \|\| Download paper	5
44	2009	An analysis of short-run performance of cross-border mergers and acquisitions: Evidence from the UK acquiring firms. (2009). Boateng, Agyenim ; Uddin, Moshfique. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:8:y:2009:i:4:p:431-453. Full description at Econpapers \|\| Download paper	5
45	2014	The impact of cash holdings and external financing on investment-cash flow sensitivity. (2014). Kim, Tae-Nyun . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:13:y:2014:i:3:p:251-273. Full description at Econpapers \|\| Download paper	5
46	2007	Levels of voluntary disclosure in IPO prospectuses: an empirical analysis. (2007). Jeanjean, Thomas ; JENY, Anne. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:6:y:2007:i:2:p:131-149. Full description at Econpapers \|\| Download paper	5
47	2017	Does corporate social responsibility disclosure improve firm investment efficiency?: Evidence from China. (2017). Zhong, Ma ; Gao, Lucia . In: Review of Accounting and Finance. RePEc:eme:rafpps:raf-06-2016-0095. Full description at Econpapers \|\| Download paper	5
48	2006	The valuation accuracy of equity valuation using a combination of multiples. (2006). Yoo, Yong Keun . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:5:y:2006:i:2:p:108-123. Full description at Econpapers \|\| Download paper	5
49	2016	Corporate governance, CEO compensation and tax aggressiveness: Evidence from American firms listed on the NASDAQ 100. (2016). Halioui, Khamoussi ; ben Abdelaziz, Fouad ; Neifar, Souhir. In: Review of Accounting and Finance. RePEc:eme:rafpps:raf-01-2015-0018. Full description at Econpapers \|\| Download paper	5
50	2012	Impact of cash holdings and ownership concentration on firm valuation: Empirical evidence from Australia. (2012). Ameer, Rashid. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:11:y:2012:i:4:p:448-467. Full description at Econpapers \|\| Download paper	5

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

#	Year	Title	Cited
1	2016	The association between earnings quality and firm-specific return volatility: evidence from Japan. (2016). Ben Salah, Nesrine ; Mitra, Ranjan Kumar ; Korivi, Sunder Ram ; Kuntluru, Sudershan ; Shette, Rachappa ; Abdul, Mohamed Shukri ; Zulkhibri, Muhamed ; Hanson, Thomas A ; Chang, Cjanie ; Sun, Huey-Lian ; Fedhila, Hassouna ; Bensalah, Nesrine ; Zaima, Janis . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:3:p:null-null. Full description at Econpapers \|\| Download The profitability of Chinese banks: impacts of risk, competition and efficiency. (2017). Tan, Yong ; Floros, Christos ; Anchor, John . In: Review of Accounting and Finance. RePEc:eme:rafpps:raf-05-2015-0072. Full description at Econpapers \|\| Download paper	16
3	2017	Bank earnings smoothing, audit quality and procyclicality in Africa: The case of loan loss provisions. (2017). Ozili, Peterson K. In: Review of Accounting and Finance. RePEc:eme:rafpps:raf-12-2015-0188. Full description at Econpapers \|\| Download paper	13
4	2016	Net working capital, cash flow and performance of UK SMEs. (2016). Afrifa, Godfred Adjapong. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:1:p:21-44. Full description at Econpapers \|\| Download paper	12
5	2016	Bankruptcy prediction: the case of Belgian SMEs. (2016). BrÃÆÃÂ©dart, Xavier ; Cultrera, Loredana. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:1:p:101-119. Full description at Econpapers \|\| Download paper	11
6	2014	Carbon emissions and the cost of capital: Australian evidence. (2014). Eddie, Ian ; Li, Yongqing ; Liu, Jinghui . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:13:y:2014:i:4:p:400-420. Full description at Econpapers \|\| Download paper	9
7	2015	The impact of corporate social responsibility on employee performance and cost. (2015). Sun, LI ; Yu, Robert T. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:14:y:2015:i:3:p:262-284. Full description at Econpapers \|\| Download paper	7
8	2011	Multiple large shareholders and earnings informativeness. (2011). sami, hind ; Boubaker, Sabri. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:10:y:2011:i:3:p:246-266. Full description at Econpapers \|\| Download paper	7
9	2015	Product market competition and corporate investment decisions. (2015). Laksmana, Indrarini ; Yang, Ya-Wen. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:14:y:2015:i:2:p:128-148. Full description at Econpapers \|\| Download paper	6
10	2007	Earnings management and board activity: an additional evidence. (2007). Ebrahim, Ahmed. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:6:y:2007:i:1:p:42-58. Full description at Econpapers \|\| Download paper	6
11	2006	The impact of bureaucracy, corruption and tax compliance. (2006). Riahi-Belkaoui, Ahmed ; Picur, Ronald D.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:5:y:2006:i:2:p:174-180. Full description at Econpapers \|\| Download paper	6
12	2007	Seasonal affective disorder and the pricing of IPOs. (2007). Pyles, Mark K. ; Dolvin, Steven D.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:6:y:2007:i:2:p:214-228. Full description at Econpapers \|\| Download paper	5
13	2012	Do CEO compensation incentives affect firm innovation?. (2012). Sheikh, Shahbaz. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:11:y:2012:i:1:p:4-39. Full description at Econpapers \|\| Download paper	5
14	2014	Forecasting operating profitability with DuPont analysis: Further evidence. (2014). Bauman, Mark P.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:13:y:2014:i:2:p:191-205. Full description at Econpapers \|\| Download paper	5
15	2011	Corporate diversification and earnings management. (2011). Khanchel, Imen ; el Mehdi, Imen Khanchel ; Seboui, Souad . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:10:y:2011:i:2:p:176-196. Full description at Econpapers \|\| Download paper	5
16	2016	Corporate governance, CEO compensation and tax aggressiveness: Evidence from American firms listed on the NASDAQ 100. (2016). Halioui, Khamoussi ; ben Abdelaziz, Fouad ; Neifar, Souhir. In: Review of Accounting and Finance. RePEc:eme:rafpps:raf-01-2015-0018. Full description at Econpapers \|\| Download paper	5
17	2017	Does corporate social responsibility disclosure improve firm investment efficiency?: Evidence from China. (2017). Zhong, Ma ; Gao, Lucia . In: Review of Accounting and Finance. RePEc:eme:rafpps:raf-06-2016-0095. Full description at Econpapers \|\| Download paper	5
18	2019	An examination of the dimensions of CEO power and corporate social responsibility. (2019). Sheikh, Shahbaz. In: Review of Accounting and Finance. RePEc:eme:rafpps:raf-01-2018-0034. Full description at Econpapers \|\| Download paper	5
19	2016	The effects of mandatory corporate social responsibility policy on accounting conservatism. (2016). Cheng, Chia-Ling ; Kung, Fan-Hua . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:1:p:2-20. Full description at Econpapers \|\| Download paper	5
20	2016	Why do family firms switch between family CEOs and non-family professional CEO?: Evidence from Korean Chaebols. (2016). Kang, Hyung Cheol ; Kim, Jaemin . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:1:p:45-64. Full description at Econpapers \|\| Download paper	4
21	2015	On the linkage between stock market development and economic growth in emerging market economies: Dynamic panel evidence. (2015). Naik, Pramod ; Padhi, Puja. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:14:y:2015:i:4:p:363-381. Full description at Econpapers \|\| Download paper	4
22	2011	Related parties transactions and firms market value: the French case. (2011). Nekhili, Mehdi. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:10:y:2011:i:3:p:291-315. Full description at Econpapers \|\| Download paper	4
23	2014	CEO compensation, customer satisfaction, and firm value. (2014). Gleason, Kimberly C ; Kannan, Yezen H ; Basuroy, Suman. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:13:y:2014:i:4:p:326-352. Full description at Econpapers \|\| Download paper	4
24	2014	Corporate governance efficiency and internet financial reporting quality. (2014). Boubaker, Sabri ; Hamrouni, Amal ; Botti, Laurent ; Solonandrasana, Bernardin . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:13:y:2014:i:1:p:43-64. Full description at Econpapers \|\| Download paper	4
25	2008	Agency theoretic determinants of debt levels: evidence from Ghana. (2008). Abor, Joshua. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:7:y:2008:i:2:p:183-192. Full description at Econpapers \|\| Download paper	4
26	2006	Earnings opacity internationally and elements of social, economic and accounting order. (2006). Riahi-Belkaoui, Ahmed ; AlNajjar, Fouad K.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:5:y:2006:i:2:p:189-203. Full description at Econpapers \|\| Download paper	4
27	2015	The joint effect of board characteristics on financial performance: Empirical evidence from Egypt. (2015). Wahba, Hayam. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:14:y:2015:i:1:p:20-40. Full description at Econpapers \|\| Download paper	3
28	2010	Are potential effects of SFAS 158 associated with firms decisions to freeze their defined benefit pension plans?. (2010). Beaudoin, Cathy ; Chandar, Nandini ; Werner, Edward M.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:9:y:2010:i:4:p:424-451. Full description at Econpapers \|\| Download paper	3
29	2010	The impact of changes in firm performance and risk on director turnover. (2010). Asthana, Sharad ; Balsam, Steven. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:9:y:2010:i:3:p:244-263. Full description at Econpapers \|\| Download paper	3
30	2016	Reputation and regulation effects on director turnover and change of directorships. (2016). Chang, Jui-Chin ; Sun, Huey-Lian . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:3:p:274-293. Full description at Econpapers \|\| Download paper	3
31	2010	Audit quality attributes, client size and cost of equity capital. (2010). Abdel-Meguid, Ahmed M. ; Elder, Randal J. ; Fernando, Guy D.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:9:y:2010:i:4:p:363-381. Full description at Econpapers \|\| Download paper	3
32	2008	Discretionary behavior with respect to the adoption of SFAS no. 142 and the behavior of security prices. (2008). Zang, Yoonseok . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:7:y:2008:i:1:p:38-68. Full description at Econpapers \|\| Download paper	3
33	2012	Does overlapping membership on audit and compensation committees improve a firms financial reporting quality?. (2012). Chang, Hsihui ; Zheng, Xiaochuan ; Chandar, Nandini . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:11:y:2012:i:2:p:141-165. Full description at Econpapers \|\| Download paper	3
34	2016	Opportunistic earnings management during initial public offerings: evidence from India. (2016). Shette, Rachappa ; Korivi, Sunder Ram ; Kuntluru, Sudershan . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:3:p:352-371. Full description at Econpapers \|\| Download paper	3
35	2015	Robustness of the Carhart four-factor and the Fama-French three-factor models on the South African stock market. (2015). Boamah, Nicholas Addai. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:14:y:2015:i:4:p:413-430. Full description at Econpapers \|\| Download paper	3
36	2007	Evidence on factors affecting the relationship between CEO stock option compensation and earnings management. (2007). Rao, Ramesh ; Skousen, Christopher J. ; Meek, Gary K.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:6:y:2007:i:3:p:304-323. Full description at Econpapers \|\| Download paper	3
37	2009	Why are firms with entrenched managers more likely to pay dividends?. (2009). Pan, Carrie ; Jo, Hoje. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:8:y:2009:i:1:p:87-116. Full description at Econpapers \|\| Download paper	3
38	2014	The impact of cash holdings and external financing on investment-cash flow sensitivity. (2014). Kim, Tae-Nyun . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:13:y:2014:i:3:p:251-273. Full description at Econpapers \|\| Download paper	3
39	2017	Corporate governance and executive perquisites. (2017). Linn, Scott ; Yi, Han ; Andrews, Angela . In: Review of Accounting and Finance. RePEc:eme:rafpps:raf-10-2014-0116. Full description at Econpapers \|\| Download paper	2
40	2017	Latent semantic analysis of the FOMC statements. (2017). Tsekrekos, Andrianos ; Mazis, Panagiotis . In: Review of Accounting and Finance. RePEc:eme:rafpps:raf-10-2015-0149. Full description at Econpapers \|\| Download paper	2
41	2008	Adjustment of stock prices to earnings announcements: evidence from Euronext Paris. (2008). Louhichi, Wael. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:7:y:2008:i:1:p:102-115. Full description at Econpapers \|\| Download paper	2
42	2017	Short- and long-term debt determinants in Swedish SMEs. (2017). Ohman, Peter ; Yazdanfar, Darush . In: Review of Accounting and Finance. RePEc:eme:rafpps:raf-08-2015-0118. Full description at Econpapers \|\| Download paper	2
43	2013	Momentum profits and idiosyncratic volatility: the Korean evidence. (2013). Pyo, Unyong ; Shin, Yong Jae . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:12:y:2013:i:2:p:180-200. Full description at Econpapers \|\| Download paper	2
44	2011	Do IFRS provide better information about intangibles in Europe?. (2011). Teulon, FrÃÆÃÂ©dÃÆÃÂ©ric ; sahut, Jean-Michel ; Boulerne, Sandrine. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:10:y:2011:i:3:p:267-290. Full description at Econpapers \|\| Download paper	2
45	2008	The impact of thin trading on day-of-the-week effect: Evidence from the United Arab Emirates. (2008). Al-Khazali, Osamah M.. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:7:y:2008:i:3:p:270-284. Full description at Econpapers \|\| Download paper	2
46	2016	Liquidity and corporate governance: Evidence from family firms. (2016). Yu-Thompson, Yin ; Zaima, Janis ; Fu, Liang ; Lu-Andrews, Ran. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:2:p:144-173. Full description at Econpapers \|\| Download paper	2
47	2016	Beating Threshold Targets with Earnings Management. (2016). Mindak, Mary P ; Zaima, Janis ; Stephan, Jens ; Sen, Pradyot K. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:15:y:2016:i:2:p:198-221. Full description at Econpapers \|\| Download paper	2
48	2006	Artificial neural network vs linear discriminant analysis in credit ratings forecast: A comparative study of prediction performances. (2006). Kumar, Kuldeep ; Bhattacharya, Sukanto. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:5:y:2006:i:3:p:216-227. Full description at Econpapers \|\| Download paper	2
49	2008	Stock market liberalization, structural breaks and dynamic changes in emerging market volatility. (2008). Nguyen, Duc Khuong ; bellalah, mondher. In: Review of Accounting and Finance. RePEc:eme:rafpps:v:7:y:2008:i:4:p:396-411. Full description at Econpapers \|\| Download paper	2
50	2006	Effect of R&D investments on persistence of abnormal earnings. (2006). Asthana, Sharad C. ; Zhang, Yinqi . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:5:y:2006:i:2:p:124-139. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 4

Year	Title
2020	Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A. (2020). Deangelis, Matthew D ; D'Augusta, Carlo. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:4:p:2287-2318. Full description at Econpapers \|\| Download paper
2020	When Do CEOs Engage in CSR Activities? Performance Feedback, CEO Ownership, and CSR. (2020). Kim, Tohyun. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:19:p:8195-:d:423820. Full description at Econpapers \|\| Download paper
2020	Inflation targeting and bank risk: The interacting effect of institutional quality. (2020). McMillan, David ; Boujelbene, Younes ; Louati, Salma. In: Cogent Business & Management. RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1847889. Full description at Econpapers \|\| Download paper
2020	A javadalmazÃ¡si rendszerek hatÃ¡sa a magyarorszÃ¡gi kis- Ã©s kÃ¶zÃ©pvÃ¡llalati szektorban. (2020). Balogh, Gabor ; Rideg, Andras ; Sipos, Norbert. In: KÃ¶zgazdasÃ¡gi Szemle (Economic Review - monthly of the Hungarian Academy of Sciences). RePEc:ksa:szemle:1939. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2019

Year	Citing document

Recent citations received in 2018

Year	Citing document

Recent citations received in 2017

Year	Citing document
2017	The impacts of competition and shadow banking on profitability: Evidence from the Chinese banking industry. (2017). Tan, Yong. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:42:y:2017:i:c:p:89-106. Full description at Econpapers \|\| Download paper
2017	How does the stock market value bank diversification? Evidence from Vietnam. (2017). Vo, Xuan Vinh. In: Finance Research Letters. RePEc:eee:finlet:v:22:y:2017:i:c:p:101-104. Full description at Econpapers \|\| Download paper
2017	Discretionary Provisioning Practices among Western European Banks. (2017). Ozili, Peterson K. In: MPRA Paper. RePEc:pra:mprapa:92645. Full description at Econpapers \|\| Download paper
2017	Diversification, bank performance and risk: have Tunisian banks adopted the new business model?. (2017). HAMDI, Helmi ; HAKIMI, ABDELAZIZ ; Zaghdoudi, Khemais. In: Financial Innovation. RePEc:spr:fininn:v:3:y:2017:i:1:d:10.1186_s40854-017-0069-6. Full description at Econpapers \|\| Download paper
2017	Bank Profitability and Capital Regulation: Evidence from Listed and non-Listed Banks in Africa. (2017). Ozili, Peterson K. In: Journal of African Business. RePEc:taf:wjabxx:v:18:y:2017:i:2:p:143-168. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	48	31
2	International Review of Financial Analysis / Elsevier	49	21
3	MPRA Paper / University Library of Munich, Germany	103	20
4	Research in International Business and Finance / Elsevier	31	20
5	Journal of International Accounting, Auditing and Taxation / Elsevier	14	16
6	The Quarterly Review of Economics and Finance / Elsevier	44	16
7	Review of Quantitative Finance and Accounting / Springer	27	12
8	Pacific-Basin Finance Journal / Elsevier	44	12
9	Journal of Business Ethics / Springer	83	11
10	The British Accounting Review / Elsevier	11	11
11	International Journal of Economics and Financial Issues / Econjournals	15	11