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FINANCIAL REPORTING / FrancoAngeli Editore

Citation Profile [Updated: 2022-01-09 21:43:50]
5 Years H
4
Impact Factor
0.04
5 Years IF
0.02
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 0 0 0 0 0 0 0 0 0.2
2007 0 0.42 0 0 0 0 0 0 0 0 0 0 0.18
2008 0 0.44 0 0 0 0 0 0 0 0 0 0 0.2
2009 0 0.43 0 0 0 0 0 0 0 0 0 0 0.21
2010 0 0.43 0 0 0 0 0 0 0 0 0 0 0.18
2011 0 0.45 0.03 0 33 33 20 1 1 0 0 0 1 0.03 0.2
2012 0 0.45 0 0 30 63 11 1 33 33 0 0 0.19
2013 0.03 0.5 0.02 0.03 26 89 16 2 3 63 2 63 2 1 50 0 0.21
2014 0.05 0.51 0.08 0.08 14 103 6 8 11 56 3 89 7 5 62.5 0 0.2
2015 0.13 0.5 0.1 0.09 12 115 2 11 22 40 5 103 9 5 45.5 0 0.19
2016 0.08 0.5 0.09 0.07 13 128 5 12 34 26 2 115 8 5 41.7 0 0.18
2017 0.08 0.5 0.11 0.06 12 140 0 16 50 25 2 95 6 6 37.5 0 0.18
2018 0.08 0.54 0.07 0.08 14 154 0 11 61 25 2 77 6 5 45.5 0 0.21
2019 0 0.58 0.02 0.05 13 167 5 3 64 26 65 3 0 0 0.21
2020 0.04 0.75 0.02 0.02 13 180 0 4 68 27 1 64 1 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
#YearTitleCited
12013Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community. (2013). Patten, Dennis M.. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002002.

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7
22011Business model in management commentary and the links with management accounting. (2011). Cinquini, Lino ; Tenucci, Andrea . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003003.

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6
32011Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda. (2011). Quagli, Alberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003002.

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5
42012Lessons learned from the financial crisis - unveiling alternative approaches within valuation and accounting theory. (2012). Toll, Martin ; Zimmermann, Mario ; Brosel, Gerrit . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-004006.

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4
52014Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience. (2014). Allini, Alessandra ; Macchioni, Riccardo ; Manes, Rossi Francesca . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-001001.

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3
62012The determinants of segment disclosure: an empirical analysis on Italian listed companies. (2012). Pisano, Sabrina ; Landriani, Loris. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-001005.

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3
72016The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context. (2016). Incollingo, Alberto ; Bianchi, Michela. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-002003.

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3
82019Systematic literature network analysis in accounting: A first application on integrated reporting research. (2019). Tettamanzi, Patrizia ; Comerio, Niccolo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002004.

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3
92013Assessing value relevance of comprehensive income in European banks and other financial institutions. (2013). Mechelli, Alessandro ; Cimini, Riccardo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-001003.

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3
102011IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilità dei principi generali del Framework alla valutazione della qualità dei documenti volontari. (2011). Cardillo, Eleonora ; Molina, Silvia . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-001003.

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2
112019The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy. (2019). Busso, Donatella ; Fiandrino, Simone ; Devalle, Alain ; Cantino, Valter. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-001004.

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2
122016The Real Impact Factor and the Gap between Accounting Research and Practice. (2016). Ramassa, Paola ; Avallone, Francesco ; Quagli, Alberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001003.

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2
132011The managerialisation of Financial Reporting: an introduction to a destabilising accounting change. (2011). Zambon, Stefano . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003001.

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2
142011The value relevance of non-financial performance indicators: new cues from the European fashion industry. (2011). Dainelli, Francesco ; Giunta, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003005.

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2
152013Investigation of risk management and risk disclosure practices of Italian listed local utilities. (2013). Aureli, Selena ; Salvatori, Federica . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-001006.

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2
162011Case Study Method in Financial Communication Studies: A Review and a Systemic Approach Proposal. (2011). Ramassa, Paola. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-002004.

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2
172016Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990). (2016). Girella, Laura ; Zambon, Stefano. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001006.

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2
182013Research needs and opportunities in Context-Based Sustainability. (2013). Baue, Bill ; McElroy, Mark W.. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002004.

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2
192013Socio-environmental reporting trends in the Italian local government: Thrive or wither?. (2013). Bracci, Enrico ; Tallaki, Mouhcine . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002003.

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1
202014Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks. (2014). Drago, Carlo ; Sannino, Giuseppe ; Ginesti, Gianluca . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002005.

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1
212012Impression management and legitimacy strategies: The BP case. (2012). Michelon, Giovanna. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-004004.

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1
222011La rilevazione degli investimenti in R&S e la significatività dell’utile e del capitale netto. (2011). Cocco, Alfonso ; Lucianetti, Lorenzo ; Minunno, Gianfabio . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-003003.

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1
232014The value relevance of earnings and book value across the EU. A comparative Analysis. (2014). Mechelli, Alessandro ; Cimini, Riccardo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002004.

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1
242018Determining characteristics of boards adopting Integrated Reporting. (2018). Esposito, Alfredo ; Doronzo, Ruggiero ; Cane, Massimo ; Alfiero, Simona. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2018-002003.

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1
252012Is there such a thing as European Financial Reporting?. (2012). Alexander, David. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-004002.

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1
262013Regulating through the Logic of Appropriateness and the Rhetoric of the Expert: The Role of Consultants in the Case of Intangibles Reporting in Germany. (2013). Girella, Laura. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-003005.

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1
272011Il ruolo dei competitor nell’orientamento delle politiche di comunicazione economico finanziaria. (2011). Menini, Andrea ; Cerbioni, Fabrizio . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-002005.

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1
282015Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides. (2015). Fiume, Raffaele ; Taliento, Marco ; Romano, Mauro ; Onesti, Tiziano . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-001005.

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1
292014Estimating credit default swap spreads using accounting data, market quotes and credit ratings: the European Banks Case. (2014). Laghi, Enrico ; D'Amico, Eugenio ; di Marcantonio, Michele . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002003.

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1
302011Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata. (2011). Fornaciari, Luca. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-004004.

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1
312012Rilevanza ed affidabilità del valore contabile dell’avviamento e dei beni immateriali sul mercato italiano. (2012). di Pietro, Filippo ; Ridi, Tommaso ; Liberatore, Giovanni. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-003003.

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1
322013Has accounting quality increased in Europe after IFRS adoption?. (2013). Raffournier, Bernard. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002005.

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1
332015Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems. (2015). Avallone, Francesco ; Sorrentino, Marco ; Ramassa, Paola ; Gabbioneta, Claudia . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-001002.

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1
342011The role of performance indicators in management commentary. (2011). Silvi, Riccardo ; Bartolini, Monica . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003004.

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1
352014Detecting Earnings Manipulations: Time think about european SMEs. A call for a Joint International Research Project. (2014). Giunta, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002001.

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1
362011La struttura del Comprehensive Income Statement : le indicazioni del progetto congiunto IASB-FASB Financial Statement Presentation. (2011). Pisani, Michele . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-004002.

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1
372012Editoriale. Piccole imprese, piccoli bilanci, piccoli ricercatori... (2012). Quagli, Alberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-002001.

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1
382011Country effects on European mandatory disclosure of financial key performance indicators. (2011). Dainelli, Francesco ; Bini, Laura ; Giunta, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-001004.

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1
392015Directive 2013/34/EU, Article 6 An Analysis and some Implications. A Research Note. (2015). Alexander, David. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-001001.

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1
402019Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises. (2019). TIRON TUDOR, ADRIANA ; Tiron-Tudor, Adriana ; Manes-Rossi, Francesca ; Zanellato, Gianluca ; Nicolo, Giuseppe. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002003.

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1
412014Business Model Literature Overview. (2014). Novak, Ales. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-001004.

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1
422011Book Review. (2011). n. d., . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-003007.

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1
432016Accounting Research: Relevance Lost. (2016). Kassem, Rasha ; Higson, Andrew . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001004.

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1
442012Book Review / Accounting for Value. (2012). Penman, Stephen ; Zambon, Stefano ; di Pietra, Roberto ; Neri, Lorenzo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-001007.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12019Systematic literature network analysis in accounting: A first application on integrated reporting research. (2019). Tettamanzi, Patrizia ; Comerio, Niccolo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002004.

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3
22013Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community. (2013). Patten, Dennis M.. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002002.

Full description at Econpapers || Download paper

3
32019The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy. (2019). Busso, Donatella ; Fiandrino, Simone ; Devalle, Alain ; Cantino, Valter. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-001004.

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2
42016The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context. (2016). Incollingo, Alberto ; Bianchi, Michela. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-002003.

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2
52013Research needs and opportunities in Context-Based Sustainability. (2013). Baue, Bill ; McElroy, Mark W.. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002004.

Full description at Econpapers || Download paper

2
62012Lessons learned from the financial crisis - unveiling alternative approaches within valuation and accounting theory. (2012). Toll, Martin ; Zimmermann, Mario ; Brosel, Gerrit . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-004006.

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2
Citing documents used to compute impact factor: 1
YearTitle
2020The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review. (2020). Silvestri, Antonella ; Veltri, Stefania. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:8:p:3038-3054.

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Recent citations
Recent citations received in 2019
YearCiting document