Citation analysis for European Accounting Review / Taylor & Francis Journals

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

5 Years H

Impact Factor

0.66

5 Years IF

0.85

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	0.05	0	42	42	120	2	2	0		0		2	100	2	0.05	0.04
1993	0.05	0.11	0.02	0.05	49	91	94	2	4	42	2	42	2	2	100		0	0.05
1994	0.02	0.12	0.02	0.02	34	125	108	2	6	91	2	91	2		0		0	0.06
1995	0	0.19	0.02	0.02	50	175	205	3	9	83		125	3	1	33.3		0	0.08
1996	0.04	0.22	0.03	0.05	60	235	195	8	17	84	3	175	8		0		0	0.1
1997	0.05	0.22	0.11	0.07	29	264	201	29	46	110	5	235	17	17	58.6	1	0.03	0.09
1998	0.17	0.26	0.18	0.12	55	319	173	58	104	89	15	222	26	18	31	3	0.05	0.12
1999	0.17	0.27	0.24	0.14	42	361	174	85	189	84	14	228	31	47	55.3	8	0.19	0.13
2000	0.09	0.32	0.17	0.11	34	395	236	66	255	97	9	236	25	14	21.2	1	0.03	0.14
2001	0.09	0.35	0.14	0.1	36	431	213	60	315	76	7	220	23	34	56.7	1	0.03	0.15
2002	0.19	0.37	0.25	0.13	42	473	367	120	435	70	13	196	26	78	65	2	0.05	0.19
2003	0.09	0.4	0.09	0.08	37	510	301	45	480	78	7	209	17	3	6.7	1	0.03	0.19
2004	0.09	0.44	0.12	0.13	32	542	374	65	545	79	7	191	24	3	4.6	3	0.09	0.2
2005	0.2	0.45	0.18	0.24	37	579	811	100	648	69	14	181	43	5	5	1	0.03	0.21
2006	0.46	0.46	0.3	0.37	29	608	274	182	830	69	32	184	68	6	3.3		0	0.2
2007	0.44	0.42	0.29	0.36	28	636	607	185	1015	66	29	177	64	3	1.6	1	0.04	0.18
2008	0.42	0.44	0.37	0.48	25	661	494	246	1262	57	24	163	78	7	2.8	2	0.08	0.2
2009	0.64	0.43	0.38	0.62	41	702	352	267	1529	53	34	151	94	3	1.1		0	0.21
2010	0.53	0.43	0.5	0.66	37	739	360	371	1900	66	35	160	106	24	6.5	3	0.08	0.18
2011	0.44	0.45	0.55	0.71	33	772	136	424	2324	78	34	160	113	9	2.1	4	0.12	0.2
2012	0.3	0.45	0.5	0.64	34	806	239	399	2723	70	21	164	105	6	1.5		0	0.19
2013	0.4	0.5	0.56	0.6	18	824	157	461	3186	67	27	170	102	3	0.7	8	0.44	0.21
2014	0.52	0.51	0.59	0.58	27	851	175	496	3685	52	27	163	94	15	3	4	0.15	0.2
2015	0.47	0.5	0.62	0.59	29	880	183	543	4232	45	21	149	88	15	2.8	4	0.14	0.19
2016	0.63	0.5	0.56	0.62	31	911	143	508	4743	56	35	141	88	15	3	2	0.06	0.18
2017	0.73	0.5	0.6	0.78	33	944	78	569	5313	60	44	139	109	5	0.9	2	0.06	0.18
2018	0.53	0.54	0.7	0.83	32	976	88	682	5996	64	34	138	115	6	0.9	4	0.13	0.21
2019	0.34	0.58	0.53	0.64	38	1014	39	540	6536	65	22	152	98		0		0	0.21
2020	0.66	0.75	0.61	0.85	39	1053	16	645	7181	70	46	163	139		0	7	0.18	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	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	190
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	137
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	119
4	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	110
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	104
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	99
7	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	94
8	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	90
9	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	78
10	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	78
11	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	74
12	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	73
13	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	68
14	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	68
15	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	68
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	64
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	63
18	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	62
19	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	56
20	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	56
21	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	52
22	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	52
23	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	51
24	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	51
25	2008	Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, JesÃÆÃÂºs ; 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	51
26	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	50
27	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	49
28	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	49
29	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	48
30	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	48
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	48
32	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	47
33	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	47
34	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	47
35	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	46
36	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	46
37	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	44
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	43
39	2000	A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. (2000). Adams, Carol ; Carol A. Adams, Nongnooch Kuasirikun, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:53-79. Full description at Econpapers \|\| Download paper	40
40	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	39
41	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	39
42	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	38
43	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	37
44	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	37
45	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	36
46	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	36
47	2005	User needs in sustainability reporting: Perspectives of stakeholders in Ireland. (2005). O'Dwyer, Brendan ; Unerman, Jeffrey ; Hession, Elaine . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:759-787. Full description at Econpapers \|\| Download paper	36
48	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	35
49	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	35
50	2016	Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Cahan, Steven F ; van Staden, Chris J ; Naiker, Vic ; Jeter, Debra C ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611. Full description at Econpapers \|\| Download paper	34

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	63
2	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
3	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	31
4	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	31
5	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	27
6	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	26
7	2016	Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Cahan, Steven F ; van Staden, Chris J ; Naiker, Vic ; Jeter, Debra C ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611. Full description at Econpapers \|\| Download paper	26
8	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	25
9	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	22
10	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	20
11	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	20
12	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	18
13	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	17
14	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	17
15	2017	Internal Control and Stock Price Crash Risk: Evidence from China. (2017). Chen, Jun ; Zhang, Feida ; Dong, Wang ; Chan, Kam C. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:125-152. Full description at Econpapers \|\| Download paper	17
16	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	16
17	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	16
18	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	16
19	2018	Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional InvestorsÃ¢â¬â¢ Information Processing. (2018). Reimsbach, Daniel ; Gurturk, Anil ; Hahn, Rudiger . In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:559-581. Full description at Econpapers \|\| Download paper	15
20	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	15
21	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	15
22	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	15
23	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	14
24	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	14
25	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	14
26	2003	Intangibles and intellectual capital: an introduction to a special issue. (2003). Lev, Baruch ; Zambon, Stefano . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:4:p:597-603. Full description at Econpapers \|\| Download paper	13
27	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	13
28	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
29	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	13
30	2008	Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, JesÃÆÃÂºs ; 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	13
31	2010	Does Valuation Model Choice Affect Target Price Accuracy?. (2010). Demirakos, Efthimios ; Strong, Norman ; Walker, Martin. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:1:p:35-72. Full description at Econpapers \|\| Download paper	11
32	2014	Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms. (2014). Imperatore, Claudia ; Gomez-Mejia, Luis ; GOMEZ -MEJIA, LUIS ; Cruz, Cristina. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:387-402. Full description at Econpapers \|\| Download paper	11
33	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	11
34	2016	Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions. (2016). Hardies, Kris ; Branson, JoÃÆÃÂ«l ; Breesch, Diane . In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:1:p:7-34. Full description at Econpapers \|\| Download paper	11
35	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	11
36	2017	Corporate Social Responsibility Disclosure and the Value of Cash Holdings. (2017). Shailer, Greg ; Xinyu, Yang ; Yi, Louise. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:4:p:729-753. Full description at Econpapers \|\| Download paper	11
37	2018	State Ownership, Socio-political Factors, and Labor Cost Stickiness. (2018). Prabowo, Ronny ; van Veen-Dirks, Paula ; Hooghiemstra, Reggy. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:4:p:771-796. Full description at Econpapers \|\| Download paper	10
38	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	10
39	2007	The Effects of Corporate Governance on the Relationship between Innovative Efforts and Performance. (2007). Jermias, Johnny . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:827-854. Full description at Econpapers \|\| Download paper	10
40	2012	Economic Consequences of Accounting Enforcement Reforms: The Case of Germany. (2012). Jürgen Ernstberger, ; Vogler, Oliver ; Stich, Michael . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:217-251. Full description at Econpapers \|\| Download paper	10
41	2005	User needs in sustainability reporting: Perspectives of stakeholders in Ireland. (2005). O'Dwyer, Brendan ; Unerman, Jeffrey ; Hession, Elaine . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:759-787. Full description at Econpapers \|\| Download paper	10
42	2017	Corporate Opacity and Cost of Debt for Family Firms. (2017). Ma, Liangbo ; Tian, Gary. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:27-59. Full description at Econpapers \|\| Download paper	10
43	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	10
44	2016	Media Coverage and the Stock Market Valuation of TARP Participating Banks. (2016). Ng, Jeffrey ; Wittenberg-Moerman, Regina ; Vasvari, Florin P. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:2:p:347-371. Full description at Econpapers \|\| Download paper	10
45	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	9
46	2009	R&D Expenditure and Earnings Targets. (2009). Garcia Osma, Beatriz ; Young, Steven. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:7-32. Full description at Econpapers \|\| Download paper	9
47	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	9
48	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	9
49	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	9
50	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	8

Citing documents used to compute impact factor: 46

Year	Title
2020	Transparency as A Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review. (2020). Moreno-Albarracin, Antonio Luis ; Liceran-Gutierrez, Ana ; Ortega-Rodriguez, Cristina. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:14:p:5834-:d:387004. Full description at Econpapers \|\| Download paper
2020	Board gender diversity and environmental, social, and economic value creation: Does family ownership matter?. (2020). Nadeem, Muhammad ; Gyapong, Ernest ; Ahmed, Ammad. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:3:p:1268-1284. Full description at Econpapers \|\| Download paper
2020	Audit committees, female directors and the types of female and male financial experts: Further evidence. (2020). Uddin, Md Borhan ; Alam, Ashraful ; Abbasi, Kaleemullah. In: Journal of Business Research. RePEc:eee:jbrese:v:114:y:2020:i:c:p:186-197. Full description at Econpapers \|\| Download paper
2020	How do taxes affect the trading behavior of private investors? Evidence from individual portfolio data. (2020). Doerrenberg, Philipp ; Buhlmann, Florian ; Loos, Benjamin ; Voget, Johannes. In: ZEW Discussion Papers. RePEc:zbw:zewdip:20047. Full description at Econpapers \|\| Download paper
2020	Evidence of strategic information uncertainty around opportunistic insider purchases. (2020). faff, robert ; Oliver, Barry ; Rahman, Dewan. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:117:y:2020:i:c:s0378426620300881. Full description at Econpapers \|\| Download paper
2020	Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how?. (2020). Kim, JA ; Frecknall-Hughes, Jane ; Ullah, Subhan ; Attah-Boakye, Rexford ; Adams, Kweku ; Kimani, Danson. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:161:y:2020:i:c:s0040162520310805. Full description at Econpapers \|\| Download paper
2020	A Review of the Post-Earnings-Announcement Drift. (2020). Fink, Josef. In: Working Paper Series, Social and Economic Sciences. RePEc:grz:wpsses:2020-04. Full description at Econpapers \|\| Download paper
2020	Psychology in management accounting and control research: an overview of the recent literature. (2020). Lachmann, Maik ; Wibbeke, Lisa-Marie. In: Journal of Management Control: Zeitschrift fÃÂ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:3:d:10.1007_s00187-020-00302-3. Full description at Econpapers \|\| Download paper
2020	Volume or value? How relative performance information affects task strategy and performance. (2020). Schreck, Philipp. In: Journal of Business Economics. RePEc:spr:jbecon:v:90:y:2020:i:5:d:10.1007_s11573-020-00974-2. Full description at Econpapers \|\| Download paper
2020	Does Environmental Information Disclosure Make FirmsÃ¢â¬â¢ Investments More Efficient? Evidence from Measure 2007 of Chinese A-Listed Companies. (2020). Shen, Xueyao ; Wang, Xiaopeng ; Yang, Yongliang. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1895-:d:327360. Full description at Econpapers \|\| Download paper
2020	When to go abroad: economic policy uncertainty and Chinese firmsÃ¢â¬â¢ overseas investment. (2020). Wu, Ji ; Kong, Dongmin ; Zhang, Jian. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:2:p:1435-1470. Full description at Econpapers \|\| Download paper
2020	An exploration on the flow of leading research talents in China: from the perspective of distinguished young scholars. (2020). Wu, Xia ; Ou, Gui-Yan ; Li, Rui-Nan ; Yue, Ming-Liang ; Ma, Ting-Can. In: Scientometrics. RePEc:spr:scient:v:125:y:2020:i:2:d:10.1007_s11192-020-03562-x. Full description at Econpapers \|\| Download paper
2020	Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?. (2020). Zwergel, Bernhard ; Klein, Christian ; Rochell, Janina ; Landau, Alexander. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:4:p:1750-1763. Full description at Econpapers \|\| Download paper
2020	Key Factors Influencing Purchase or Rent Decisions in Smart Real Estate Investments: A System Dynamics Approach Using Online Forum Thread Data. (2020). , Samad ; Ullah, Fahim. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:11:p:4382-:d:363485. Full description at Econpapers \|\| Download paper
2020	Misinformation corrections of corporate news: Corporate clarification announcements. (2020). Yang, Ann Shawing. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:61:y:2020:i:c:s0927538x19302884. Full description at Econpapers \|\| Download paper
2020	The 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. Full description at Econpapers \|\| Download paper
2020	Accounting conservatism and the profitability of corporate insiders. (2020). Garcia Osma, Beatriz ; Khalilov, Akram. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:3-4:p:333-364. Full description at Econpapers \|\| Download paper
2020	Revisiting the effectiveness of the German accounting enforcement reforms: a replication study. (2020). Nevrela, Alexander ; Gros, Marius. In: Management Review Quarterly. RePEc:spr:manrev:v:70:y:2020:i:1:d:10.1007_s11301-019-00162-9. Full description at Econpapers \|\| Download paper
2020	Related Party Transactions and Opinion Shopping. (2020). Chen, Guang-Zheng. In: Journal of Applied Finance & Banking. RePEc:spt:apfiba:v:10:y:2020:i:1:f:10_1_9. Full description at Econpapers \|\| Download paper
2020	CEO-director ties and labor investment efficiency. (2020). Yawson, Alfred ; Sualihu, Mohammed Aminu ; Khedmati, Mehdi. In: Journal of Corporate Finance. RePEc:eee:corfin:v:65:y:2020:i:c:s092911991830782x. Full description at Econpapers \|\| Download paper
2020	Business Strategy, State-Owned Equity and Cost Stickiness: Evidence from Chinese Firms. (2020). Sun, Fangcheng ; Zhong, Tingyong ; Lee, Jeoung Yul ; Zhou, Haiyan. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1850-:d:326822. Full description at Econpapers \|\| Download paper
2020	Do political connection disruptions increase labor costs in a government-dominated market? Evidence from publicly listed companies in China. (2020). Chen, Feng ; Hu, Shiyang ; Wei, Chunyan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:62:y:2020:i:c:s0929119919309381. Full description at Econpapers \|\| Download paper
2020	Does accounting comparability affect corporate employment decision-making?. (2020). Ntim, Collins ; Elmagrhi, Mohamed H ; Zhang, Qingjing. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:6:s0890838920300573. Full description at Econpapers \|\| Download paper
2020	ISSÃ¢â¬â¢s Proxy Voting Guidelines and ROE Management. (2020). Kochiyama, Takuma ; Ishida, Souhei. In: Working Paper Series. RePEc:hit:hmicwp:235. Full description at Econpapers \|\| Download paper
2020	Do tax incentives reduce investment quality?. (2020). Schneider, Kerstin ; Jacob, Martin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:248. Full description at Econpapers \|\| Download paper
2020	How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal. (2020). Hundsdoerfer, Jochen ; Wagner, Julia. In: Journal of Business Economics. RePEc:spr:jbecon:v:90:y:2020:i:4:d:10.1007_s11573-019-00962-1. Full description at Econpapers \|\| Download paper
2020	The alignment between reported profits and real activity in times of the BEPS Action Plan. (2020). Watrin, Christoph ; Sasse, Katharina Schulte ; Weiss, Falko. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300318. Full description at Econpapers \|\| Download paper
2020	Effects of declining bank health on borrowersÃ¢â¬â¢ earnings quality: evidence from the European sovereign debt crisis. (2020). Kiy, Florian ; Zick, Theresa. In: Journal of Business Economics. RePEc:spr:jbecon:v:90:y:2020:i:4:d:10.1007_s11573-020-00968-0. Full description at Econpapers \|\| Download paper
2020	Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?. (2020). Obaydin, Ivan ; Taylor, Grantley ; Richardson, Grant. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301073. Full description at Econpapers \|\| Download paper
2020	Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market. (2020). Shafie, Rohami ; Kamardin, Hasnah ; Mohammed, Ayad Ahmed. In: International Journal of Financial Research. RePEc:jfr:ijfr11:v:11:y:2020:i:4:p:475-492. Full description at Econpapers \|\| Download paper
2020	The experimental evaluation of brand strength and brand value. (2020). Calder, Bobby J ; He, Junnan. In: Journal of Business Research. RePEc:eee:jbrese:v:115:y:2020:i:c:p:194-202. Full description at Econpapers \|\| Download paper
2020	The journal quality perception gap. (2020). lucey, brian ; Bryce, Cormac ; Dowling, Michael. In: Research Policy. RePEc:eee:respol:v:49:y:2020:i:5:s0048733320300378. Full description at Econpapers \|\| Download paper
2020	The materiality and measurement of physical climate risk: evidence from Form 8-K. (2020). Gostlow, Glen. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:107045. Full description at Econpapers \|\| Download paper
2020	European Green Deal â Bottlenecks bis 2030. (2020). Schmidt, Christoph ; Rickels, Wilfried ; Peterson, Sonja ; LÃÂ¶schel, Andreas ; Bals, Christoph ; Pittel, Karen ; Loschel, Andreas ; Ammann, Norbert ; Schlacke, Sabine ; Grimm, Veronika ; Jurgens, Ingmar ; Berendsen, Stefanie ; Mathieu, Audrey. In: ifo Schnelldienst. RePEc:ces:ifosdt:v:73:y:2020:i:06:p:03-37. Full description at Econpapers \|\| Download paper
2020	Sales Measures do not fit all: A little bit of everything. (2020). Rateau, Maite ; Khachan, Laura ; Cappelletti, Laurent. In: Post-Print. RePEc:hal:journl:hal-02888080. Full description at Econpapers \|\| Download paper
2020	Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors Assessment of GoingÃ¢â¬ÂConcern RiskÃ¢â¬Â . (2020). Maso, Lorenzo Dal ; Paugam, Luc ; Mazzi, Francesco ; Lobo, Gerald J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:2:p:1248-1289. Full description at Econpapers \|\| Download paper
2020	Beyond narrative disclosure tone: The upper echelons theory perspective. (2020). Tao, Lei ; Abdelfattah, Tarek ; Bassyouny, Hesham. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s1057521920301435. Full description at Econpapers \|\| Download paper
2020	The revision of nonfinancial reporting directive: A critical lens on the comparability principle. (2020). Pizzi, Simone ; Venturelli, Andrea ; Principale, Salvatore ; Caputo, Fabio. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:8:p:3584-3597. Full description at Econpapers \|\| Download paper
2020	Co-opted directors, gender diversity, and crash risk: evidence from China. (2020). Kao, Erin H ; Liu, Xiaojian ; Fung, Hung-Gay ; Huang, Ho-Chuan. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:55:y:2020:i:2:d:10.1007_s11156-019-00850-3. Full description at Econpapers \|\| Download paper
2020	Co-opted directors, covenant intensity, and covenant violations. (2020). Vu, Tram ; Do, Viet ; Lim, Jesslyn. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920300729. Full description at Econpapers \|\| Download paper
2020	Board co-option and default risk. (2020). Podolski, Edward J ; Baghdadi, Ghasan A. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301474. Full description at Econpapers \|\| Download paper
2020	Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence. (2020). Velte, Patrick. In: Business Research. RePEc:spr:busres:v:13:y:2020:i:3:d:10.1007_s40685-020-00135-9. Full description at Econpapers \|\| Download paper
2020	Does it pay off? Integrated reporting and cost of debt: European evidence. (2020). Gerwanski, Jannik. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:5:p:2299-2319. Full description at Econpapers \|\| Download paper
2020	Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach. (2020). Otley, David ; Demartini, Maria Chiara. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:86:y:2020:i:c:s0361368218302009. Full description at Econpapers \|\| Download paper
2020	Accounting for financial stability: Lessons from the financial crisis and future challenges. (2020). Leuz, Christian ; Laux, Christian ; Bischof, Jannis. In: SAFE Working Paper Series. RePEc:zbw:safewp:283. Full description at Econpapers \|\| Download paper
2020	Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations. (2020). Smith, David ; Oleary, Susan. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:85:y:2020:i:c:s0361368220300337. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2020

Year	Citing document
2020	The 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. Full description at Econpapers \|\| Download paper
2020	Retail investorsâ trading and stock market liquidity. (2020). Abudy, Menachem Meni. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:54:y:2020:i:c:s1062940820301741. Full description at Econpapers \|\| Download paper
2020	Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case. (2020). Cabedo, David J ; Fuertes-Fuertes, Iluminada ; Tirado-Beltran, Jose Miguel. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:23:p:10146-:d:456891. Full description at Econpapers \|\| Download paper
2020	Does Structural Capital Affect SDGs Risk-Related Disclosure Quality? An Empirical Investigation of Italian Large Listed Companies. (2020). Cardoni, Andrea ; de Luca, Francesco ; Kiseleva, Evgeniia ; Ho-Tan-Phat Phan, . In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1776-:d:325888. Full description at Econpapers \|\| Download paper
2020	The Ã¢â¬ÅWalkÃ¢â¬Â towards the UN Sustainable Development Goals: Does Mandated Ã¢â¬ÅTalkÃ¢â¬Â through NonFinancial Disclosure Affect CompaniesÃ¢â¬â¢ Financial Performance?. (2020). de Luca, Francesco ; Ho-Tan-Phat Phan, ; Iaia, Lea . In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:6:p:2324-:d:333272. Full description at Econpapers \|\| Download paper
2020	Disclosures relating to Covid-19 in the Malaysian banking industry: Theory and Practice. (2020). Khan, Mubashir Ali ; Ur, Awais ; Malik, Arsalan Haneef. In: MPRA Paper. RePEc:pra:mprapa:109224. Full description at Econpapers \|\| Download paper
2020	When do firms highlight their effective tax rate?. (2020). Sureth, Caren ; Muller, Jens ; Flagmeier, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:259. Full description at Econpapers \|\| Download paper

Recent citations received in 2019

Year	Citing document

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 Ã¢â¬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

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	48	198
2	The British Accounting Review / Elsevier	11	136
3	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	22	125
4	Journal of Business Ethics / Springer	83	122
5	Journal of International Accounting, Auditing and Taxation / Elsevier	14	117
6	Accounting, Organizations and Society / Elsevier	78	105
7	Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung / Springer	7	97
8	Business Strategy and the Environment / Wiley Blackwell	35	96
9	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	32	89
10	Post-Print / HAL	124	80
11	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	29	76