Journal of Financial Reporting and Accounting / Emerald Group Publishing
Citation Profile [Updated: 2023-01-07 21:26:51]
5 Years H Index
9
Impact Factor (IF)
0.33
5 Years IF
0.42
Data available in this
report
[Raw
data] [50 most cited papers]
[50 most relevant papers]
[cites used to compute IF]
[Recent
citations ][Frequent citing
series ] [more data in
EconPapers]
[
trace new citations] [Missing
citations? Add them now]
[Incorrect content? Let us
know]
Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2007 | 0 | 0.46 | 0 | 0 | 7 | 7 | 1 | 0 | 0 | 0 | 0 | 0 | 0.2 | |||||
| 2008 | 0 | 0.49 | 0 | 0 | 6 | 13 | 33 | 0 | 7 | 7 | 0 | 0 | 0.23 | |||||
| 2009 | 0 | 0.47 | 0 | 0 | 10 | 23 | 20 | 0 | 13 | 13 | 0 | 0 | 0.23 | |||||
| 2010 | 0 | 0.48 | 0 | 0 | 10 | 33 | 27 | 0 | 16 | 23 | 0 | 0 | 0.21 | |||||
| 2011 | 0 | 0.52 | 0.02 | 0 | 11 | 44 | 24 | 1 | 1 | 20 | 33 | 0 | 1 | 0.09 | 0.24 | |||
| 2012 | 0.05 | 0.51 | 0.07 | 0.09 | 10 | 54 | 31 | 4 | 5 | 21 | 1 | 44 | 4 | 0 | 0 | 0.22 | ||
| 2013 | 0.14 | 0.56 | 0.11 | 0.13 | 11 | 65 | 25 | 7 | 12 | 21 | 3 | 47 | 6 | 0 | 0 | 0.24 | ||
| 2014 | 0.14 | 0.55 | 0.05 | 0.08 | 10 | 75 | 19 | 4 | 16 | 21 | 3 | 52 | 4 | 0 | 0 | 0.23 | ||
| 2015 | 0 | 0.55 | 0.16 | 0.13 | 12 | 87 | 14 | 14 | 30 | 21 | 52 | 7 | 0 | 0 | 0.23 | |||
| 2016 | 0.09 | 0.53 | 0.12 | 0.09 | 13 | 100 | 81 | 12 | 42 | 22 | 2 | 54 | 5 | 0 | 0 | 0.21 | ||
| 2017 | 0.2 | 0.55 | 0.28 | 0.36 | 19 | 119 | 26 | 33 | 75 | 25 | 5 | 56 | 20 | 0 | 0 | 0.21 | ||
| 2018 | 0.47 | 0.57 | 0.31 | 0.42 | 35 | 154 | 42 | 48 | 123 | 32 | 15 | 65 | 27 | 0 | 0 | 0.24 | ||
| 2019 | 0.19 | 0.6 | 0.25 | 0.3 | 34 | 188 | 29 | 47 | 170 | 54 | 10 | 89 | 27 | 0 | 0 | 0.24 | ||
| 2020 | 0.3 | 0.73 | 0.36 | 0.41 | 30 | 218 | 26 | 78 | 248 | 69 | 21 | 113 | 46 | 6 | 7.7 | 6 | 0.2 | 0.34 |
| IF: | Two years Impact Factor: C2Y / D2Y |
| AIF: | Average Impact Factor for all series in RePEc in year y |
| CIF: | Cumulative impact factor |
| IF5: | Five years 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 | 2016 | The determinants of bank profitability: empirical evidence from European banking sector. (2016). Rasit, Zarinah Abdul ; Zain, Mustaffa Mohamed ; Paolucci, Guido ; Menicucci, Elisa . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:86-115. Full description at Econpapers || Download paper | 38 |
| 2 | 2016 | Board diversity and corporate social responsibility in Jordan. (2016). Ibrahim, Abdul Hadi ; Hanefah, Mustafa Mohd . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:2:p:279-298. Full description at Econpapers || Download paper | 21 |
| 3 | 2017 | Social responsibility disclosure in Islamic banks: a comparative study of Indonesia and Malaysia. (2017). Amran, Azlan ; Nejati, Mehran ; Abang, Dayang Milianna ; Zain, Mustaffa Mohamed ; Yusoff, Haslinda ; Darus, Faizah ; Purwanto, Yadi ; Fauzi, Hasan. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-01-2015-0016. Full description at Econpapers || Download paper | 15 |
| 4 | 2008 | Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies. (2008). abdullah, azrul. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:1-20. Full description at Econpapers || Download paper | 14 |
| 5 | 2013 | The impact of audit committee existence and external audit on earnings management: Evidence from Portugal. (2013). Alves, Sandra . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:2:p:143-165. Full description at Econpapers || Download paper | 10 |
| 6 | 2010 | Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions. (2010). Aribi, Zakaria Ali . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:2:p:72-91. Full description at Econpapers || Download paper | 10 |
| 7 | 2014 | Fair value accounting and its usefulness to financial statement users. (2014). Palea, Vera. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:2:p:102-116. Full description at Econpapers || Download paper | 10 |
| 8 | 2008 | Managerial Ownership Structure and Earnings Management. (2008). Yang, Chi-Yih . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:35-53. Full description at Econpapers || Download paper | 9 |
| 9 | 2012 | A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations. (2012). Hassan, Mostafa Kamal. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:1:p:4-33. Full description at Econpapers || Download paper | 9 |
| 10 | 2012 | Corporate governance and income smoothing in China. (2012). Tan, Boon Leing ; Ding, Xiaoming ; Yang, Chi-Yih . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:2:p:120-139. Full description at Econpapers || Download paper | 7 |
| 11 | 2010 | Turnaround prediction of distressed companies: evidence from Malaysia. (2010). Zeni, Syahida . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:2:p:143-159. Full description at Econpapers || Download paper | 7 |
| 12 | 2014 | Abnormal audit delays, earnings quality and firm value in the USA. (2014). Asthana, Sharad. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:1:p:21-44. Full description at Econpapers || Download paper | 6 |
| 13 | 2019 | The effect of board and audit committee effectiveness on internal control disclosure under different regulatory environments in South Asia. (2019). Rui, Zhang ; Ashfaq, Khurram. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-09-2017-0086. Full description at Econpapers || Download paper | 6 |
| 14 | 2015 | Corporate social responsibility reporting practices in banking companies in Bangladesh: Impact of regulatory change. (2015). Rahman, Mohammad Afjalur ; Hafij, MD. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:13:y:2015:i:2:p:200-225. Full description at Econpapers || Download paper | 6 |
| 15 | 2009 | Family Business, Board Dynamics and Firm Value: Evidence from Malaysia. (2009). Amran, Noor Afza . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:7:y:2009:i:1:p:53-74. Full description at Econpapers || Download paper | 6 |
| 16 | 2013 | Impact of banking regulation on risk and efficiency in Islamic banking. (2013). Alam, Nafis. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:1:p:29-50. Full description at Econpapers || Download paper | 6 |
| 17 | 2012 | The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMES): Suitability for small businesses in Ghana. (2012). Aboagye-Otchere, Francis ; Agbeibor, Juliet . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:2:p:190-214. Full description at Econpapers || Download paper | 6 |
| 18 | 2013 | Efficiency of Islamic and conventional banks in Malaysia. (2013). Abd. Majid, M. Shabri ; Ismail, Farhana ; Rossazana Ab. Rahim, ; M. Shabri Abd. Majid, ; M. Shabri Abd. Majid, . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:1:p:92-107. Full description at Econpapers || Download paper | 6 |
| 19 | 2011 | Corporate online reporting in 2010: a case study in Jordan. (2011). Al-Htaybat, Khaldoon. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:1:p:5-26. Full description at Econpapers || Download paper | 5 |
| 20 | 2011 | Internal corporate governance and board performance in monitoring roles: Evidence from Malaysia. (2011). Kamardin, Hasnah . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:2:p:119-140. Full description at Econpapers || Download paper | 5 |
| 21 | 2008 | The Effect of Free Cash Flow Agency Problem on the Value Relevance of Earnings and Book Value. (2008). Rahman, Aulia Fuad . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:75-90. Full description at Econpapers || Download paper | 5 |
| 22 | 2011 | Effect of international financial reporting standards on financial information quality. (2011). Jara, Elisa Garcia . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:2:p:176-196. Full description at Econpapers || Download paper | 5 |
| 23 | 2012 | Mapping corporate disclosure theories. (2012). Al-Htaybat, Khaldoon ; von Alberti-Alhtaybat, Larissa ; Hutaibat, Khaled . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:1:p:73-94. Full description at Econpapers || Download paper | 5 |
| 24 | 2009 | Intellectual Capital Reporting and Corporate Characteristics of Public-Listed Companies in Malaysia. (2009). Yau, Foong Soon . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:7:y:2009:i:1:p:17-35. Full description at Econpapers || Download paper | 5 |
| 25 | 2009 | Value Relevance of Book Value and Earnings: Evidence from Two Different Financial Reporting Regimes. (2009). Kadri, Mohd Halim . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:7:y:2009:i:1:p:1-16. Full description at Econpapers || Download paper | 5 |
| 26 | 2016 | Compliance with international financial reporting standards: the case of listed firms in Ghana. (2016). Appiah, Kingsley Opoku ; Rasit, Zarinah Abdul ; Zain, Mustaffa Mohamed ; Ahiagbah, Christian ; Mireku, Kwame ; Awunyo-Victor, Dadson . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:131-156. Full description at Econpapers || Download paper | 4 |
| 27 | 2018 | What determines the disclosure of managerial remuneration in India?. (2018). Nanda, Payal ; Kang, Lakhwinder Singh. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-04-2015-0050. Full description at Econpapers || Download paper | 4 |
| 28 | 2020 | CEO characteristics and earnings management: empirical evidence from France. (2020). Salhi, Bassem ; Bouaziz, Dhouha ; Jarboui, Anis. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-01-2019-0008. Full description at Econpapers || Download paper | 4 |
| 29 | 2015 | Human capital disclosure, accounting numbers, and share price. (2015). Motokawa, Katsuhiro . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:13:y:2015:i:2:p:159-178. Full description at Econpapers || Download paper | 4 |
| 30 | 2016 | Cost-benefit analysis of IFRS adoption: developed and emerging countries. (2016). Uzma, Shigufta Hena . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:2:p:198-229. Full description at Econpapers || Download paper | 4 |
| 31 | 2019 | Corporate ownership concentration and financial reporting quality: International evidence. (2019). Chen, Huifa ; Arthur, Neal ; Tang, Qingliang. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-07-2017-0051. Full description at Econpapers || Download paper | 4 |
| 32 | 2011 | Defining goodwill: a practice perspective. (2011). Giuliani, Marco . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:2:p:161-175. Full description at Econpapers || Download paper | 4 |
| 33 | 2018 | The influence of creative accounting on the credibility of accounting reports. (2018). Umoren, Ntiedo John ; Akpanuko, Essien Ekerette. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-08-2016-0064. Full description at Econpapers || Download paper | 4 |
| 34 | 2016 | Corporate social responsibility and market value: evidence from Jordan. (2016). Omar, Bilal Fayiz ; Johari, Razana Juhaida ; Zain, Mustaffa Mohamed ; Zallom, Nidal Omar . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:2-29. Full description at Econpapers || Download paper | 4 |
| 35 | 2009 | Book-Tax Difference and Value Relevance of Taxable Income: Malaysian Evidence. (2009). Noor, Null . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:7:y:2009:i:2:p:19-40. Full description at Econpapers || Download paper | 3 |
| 36 | 2008 | Regulatory Profit Targets and Earnings Management in Initial Public Offerings: The Case of Malaysia. (2008). Ismail, Norashikin . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:91-115. Full description at Econpapers || Download paper | 3 |
| 37 | 2010 | Institutional investors and earnings management: Malaysian evidence. (2010). Jalil, Azlina Abdul . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:2:p:110-127. Full description at Econpapers || Download paper | 3 |
| 38 | 2017 | Antecedents of taxpayersââ¬â¢ intentions to engage in tax evasion: evidence from Barbados. (2017). Alleyne, Philmore ; Harris, Terry . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-12-2015-0107. Full description at Econpapers || Download paper | 3 |
| 39 | 2020 | Related party transactions and earnings management in Jordan: the role of ownership structure. (2020). Abdullatif, Modar ; Alhadab, Mohammad ; Mansour, Israa. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-01-2019-0014. Full description at Econpapers || Download paper | 3 |
| 40 | 2018 | Do dimensions of corporate social responsibility affect earnings management?: Evidence from France. (2018). Chakroun, Salma ; Ben Amar, Anis . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-05-2017-0033. Full description at Econpapers || Download paper | 3 |
| 41 | 2017 | The effect of disclosure regulation on the bias and accuracy of management earnings forecasts in Malaysian IPO prospectuses. (2017). Ammer, Mohammed Abdullah ; Ahmad-Zaluki, Nurwati A. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-11-2015-0099. Full description at Econpapers || Download paper | 3 |
| 42 | 2016 | Fair value accounting and the financial crisis: a literature-based analysis. (2016). Kamaluddin, Amrizah ; Menicucci, Elisa ; Paolucci, Guido ; Zain, Mustaffa Mohamed . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:49-71. Full description at Econpapers || Download paper | 3 |
| 43 | 2019 | Impact of IAS 39 reclassification on income smoothing by European banks. (2019). Ozili, Peterson K. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-08-2018-0068. Full description at Econpapers || Download paper | 3 |
| 44 | 2020 | Financial reporting quality and share price movement-evidence from listed companies in Bangladesh. (2020). Rashid, Md Mamunur. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-01-2019-0019. Full description at Econpapers || Download paper | 3 |
| 45 | 2010 | Comparisons on selected ratios between IFRS and US GAAP companies. (2010). Bao, Da-Hsien. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:1:p:22-34. Full description at Econpapers || Download paper | 3 |
| 46 | 2018 | Earnings management and corporate social responsibility: UK evidence. (2018). Aribi, Zakaria Ali ; Almahrog, Yousf ; Arun, Thankom. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-11-2016-0092. Full description at Econpapers || Download paper | 3 |
| 47 | 2018 | Corporate CAPEX and market capitalization of firms on Malawi stock exchange: an empirical study. (2018). Majanga, Byson Beracah . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-10-2016-0080. Full description at Econpapers || Download paper | 3 |
| 48 | 2018 | Corporate social responsibility disclosure level, external assurance and cost of equity capital. (2018). Weber, Jessica Lee. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-12-2017-0112. Full description at Econpapers || Download paper | 3 |
| 49 | 2020 | Audit certification, earnings management and risk governance: a moderated-mediation analysis. (2020). Jarboui, Anis ; Fakhfakh, Imen. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-01-2019-0015. Full description at Econpapers || Download paper | 3 |
| 50 | 2018 | Do dividends announcements signal future earnings changes for Jordanian firms?. (2018). Al-Shattarat, Basiem Khalil ; Hamed, Ruba. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-03-2017-0021. Full description at Econpapers || Download paper | 2 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2016 | The determinants of bank profitability: empirical evidence from European banking sector. (2016). Rasit, Zarinah Abdul ; Zain, Mustaffa Mohamed ; Paolucci, Guido ; Menicucci, Elisa . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:86-115. Full description at Econpapers || Download paper | 21 |
| 2 | 2017 | Social responsibility disclosure in Islamic banks: a comparative study of Indonesia and Malaysia. (2017). Amran, Azlan ; Nejati, Mehran ; Abang, Dayang Milianna ; Zain, Mustaffa Mohamed ; Yusoff, Haslinda ; Darus, Faizah ; Purwanto, Yadi ; Fauzi, Hasan. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-01-2015-0016. Full description at Econpapers || Download paper | 13 |
| 3 | 2016 | Board diversity and corporate social responsibility in Jordan. (2016). Ibrahim, Abdul Hadi ; Hanefah, Mustafa Mohd . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:2:p:279-298. Full description at Econpapers || Download paper | 12 |
| 4 | 2019 | The effect of board and audit committee effectiveness on internal control disclosure under different regulatory environments in South Asia. (2019). Rui, Zhang ; Ashfaq, Khurram. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-09-2017-0086. Full description at Econpapers || Download paper | 6 |
| 5 | 2010 | Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions. (2010). Aribi, Zakaria Ali . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:2:p:72-91. Full description at Econpapers || Download paper | 5 |
| 6 | 2012 | Mapping corporate disclosure theories. (2012). Al-Htaybat, Khaldoon ; von Alberti-Alhtaybat, Larissa ; Hutaibat, Khaled . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:1:p:73-94. Full description at Econpapers || Download paper | 5 |
| 7 | 2013 | The impact of audit committee existence and external audit on earnings management: Evidence from Portugal. (2013). Alves, Sandra . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:2:p:143-165. Full description at Econpapers || Download paper | 5 |
| 8 | 2014 | Abnormal audit delays, earnings quality and firm value in the USA. (2014). Asthana, Sharad. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:1:p:21-44. Full description at Econpapers || Download paper | 4 |
| 9 | 2012 | A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations. (2012). Hassan, Mostafa Kamal. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:1:p:4-33. Full description at Econpapers || Download paper | 4 |
| 10 | 2019 | Corporate ownership concentration and financial reporting quality: International evidence. (2019). Chen, Huifa ; Arthur, Neal ; Tang, Qingliang. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-07-2017-0051. Full description at Econpapers || Download paper | 4 |
| 11 | 2010 | Turnaround prediction of distressed companies: evidence from Malaysia. (2010). Zeni, Syahida . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:8:y:2010:i:2:p:143-159. Full description at Econpapers || Download paper | 4 |
| 12 | 2014 | Fair value accounting and its usefulness to financial statement users. (2014). Palea, Vera. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:12:y:2014:i:2:p:102-116. Full description at Econpapers || Download paper | 4 |
| 13 | 2018 | Corporate CAPEX and market capitalization of firms on Malawi stock exchange: an empirical study. (2018). Majanga, Byson Beracah . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-10-2016-0080. Full description at Econpapers || Download paper | 3 |
| 14 | 2018 | Corporate social responsibility disclosure level, external assurance and cost of equity capital. (2018). Weber, Jessica Lee. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-12-2017-0112. Full description at Econpapers || Download paper | 3 |
| 15 | 2020 | Related party transactions and earnings management in Jordan: the role of ownership structure. (2020). Abdullatif, Modar ; Alhadab, Mohammad ; Mansour, Israa. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-01-2019-0014. Full description at Econpapers || Download paper | 3 |
| 16 | 2018 | Do dimensions of corporate social responsibility affect earnings management?: Evidence from France. (2018). Chakroun, Salma ; Ben Amar, Anis . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-05-2017-0033. Full description at Econpapers || Download paper | 3 |
| 17 | 2016 | Compliance with international financial reporting standards: the case of listed firms in Ghana. (2016). Appiah, Kingsley Opoku ; Rasit, Zarinah Abdul ; Zain, Mustaffa Mohamed ; Ahiagbah, Christian ; Mireku, Kwame ; Awunyo-Victor, Dadson . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:131-156. Full description at Econpapers || Download paper | 3 |
| 18 | 2018 | What determines the disclosure of managerial remuneration in India?. (2018). Nanda, Payal ; Kang, Lakhwinder Singh. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-04-2015-0050. Full description at Econpapers || Download paper | 3 |
| 19 | 2009 | Family Business, Board Dynamics and Firm Value: Evidence from Malaysia. (2009). Amran, Noor Afza . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:7:y:2009:i:1:p:53-74. Full description at Econpapers || Download paper | 3 |
| 20 | 2017 | The effect of disclosure regulation on the bias and accuracy of management earnings forecasts in Malaysian IPO prospectuses. (2017). Ammer, Mohammed Abdullah ; Ahmad-Zaluki, Nurwati A. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-11-2015-0099. Full description at Econpapers || Download paper | 3 |
| 21 | 2020 | Audit certification, earnings management and risk governance: a moderated-mediation analysis. (2020). Jarboui, Anis ; Fakhfakh, Imen. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-01-2019-0015. Full description at Econpapers || Download paper | 3 |
| 22 | 2020 | Financial reporting quality and share price movement-evidence from listed companies in Bangladesh. (2020). Rashid, Md Mamunur. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-01-2019-0019. Full description at Econpapers || Download paper | 3 |
| 23 | 2016 | Corporate social responsibility and market value: evidence from Jordan. (2016). Omar, Bilal Fayiz ; Johari, Razana Juhaida ; Zain, Mustaffa Mohamed ; Zallom, Nidal Omar . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:2-29. Full description at Econpapers || Download paper | 3 |
| 24 | 2016 | Cost-benefit analysis of IFRS adoption: developed and emerging countries. (2016). Uzma, Shigufta Hena . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:2:p:198-229. Full description at Econpapers || Download paper | 3 |
| 25 | 2017 | Antecedents of taxpayersââ¬â¢ intentions to engage in tax evasion: evidence from Barbados. (2017). Alleyne, Philmore ; Harris, Terry . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-12-2015-0107. Full description at Econpapers || Download paper | 3 |
| 26 | 2020 | CEO characteristics and earnings management: empirical evidence from France. (2020). Salhi, Bassem ; Bouaziz, Dhouha ; Jarboui, Anis. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-01-2019-0008. Full description at Econpapers || Download paper | 3 |
| 27 | 2018 | The influence of creative accounting on the credibility of accounting reports. (2018). Umoren, Ntiedo John ; Akpanuko, Essien Ekerette. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-08-2016-0064. Full description at Econpapers || Download paper | 3 |
| 28 | 2019 | Impact of IAS 39 reclassification on income smoothing by European banks. (2019). Ozili, Peterson K. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-08-2018-0068. Full description at Econpapers || Download paper | 3 |
| 29 | 2015 | Human capital disclosure, accounting numbers, and share price. (2015). Motokawa, Katsuhiro . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:13:y:2015:i:2:p:159-178. Full description at Econpapers || Download paper | 2 |
| 30 | 2018 | Earnings management and corporate social responsibility: UK evidence. (2018). Aribi, Zakaria Ali ; Almahrog, Yousf ; Arun, Thankom. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-11-2016-0092. Full description at Econpapers || Download paper | 2 |
| 31 | 2018 | Public financial management reform: an ongoing journey towards good governance. (2018). Alkaraan, Fadi. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-08-2017-0075. Full description at Econpapers || Download paper | 2 |
| 32 | 2008 | Regulatory Profit Targets and Earnings Management in Initial Public Offerings: The Case of Malaysia. (2008). Ismail, Norashikin . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:91-115. Full description at Econpapers || Download paper | 2 |
| 33 | 2013 | Impact of banking regulation on risk and efficiency in Islamic banking. (2013). Alam, Nafis. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:1:p:29-50. Full description at Econpapers || Download paper | 2 |
| 34 | 2018 | Determinants of ERM implementation: the case of Tunisian companies. (2018). ben Arab, Sonda Daoud ; Mardessi, Sana Masmoudi. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-05-2017-0044. Full description at Econpapers || Download paper | 2 |
| 35 | 2016 | Earnings quality and cost of debt: evidence from Portuguese private companies. (2016). Carmo, Cecilia Rendeiro ; Souto, Maria Cristina ; Cardoso, Jose Antonio . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:2:p:178-197. Full description at Econpapers || Download paper | 2 |
| 36 | 2011 | Effect of international financial reporting standards on financial information quality. (2011). Jara, Elisa Garcia . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:2:p:176-196. Full description at Econpapers || Download paper | 2 |
| 37 | 2019 | Quantitative impacts of mandatory integrated reporting. (2019). Conway, Elaine. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-08-2018-0066. Full description at Econpapers || Download paper | 2 |
| 38 | 2018 | Do dividends announcements signal future earnings changes for Jordanian firms?. (2018). Al-Shattarat, Basiem Khalil ; Hamed, Ruba. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-03-2017-0021. Full description at Econpapers || Download paper | 2 |
| 39 | 2013 | Efficiency of Islamic and conventional banks in Malaysia. (2013). Abd. Majid, M. Shabri ; Ismail, Farhana ; Rossazana Ab. Rahim, ; M. Shabri Abd. Majid, ; M. Shabri Abd. Majid, . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:11:y:2013:i:1:p:92-107. Full description at Econpapers || Download paper | 2 |
| 40 | 2012 | Are impairment indicators and losses associated in Thailand?. (2012). Acaranupong, Kittima ; Peetathawatchai, Pimpana . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:1:p:95-114. Full description at Econpapers || Download paper | 2 |
| 41 | 2011 | Internal corporate governance and board performance in monitoring roles: Evidence from Malaysia. (2011). Kamardin, Hasnah . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:9:y:2011:i:2:p:119-140. Full description at Econpapers || Download paper | 2 |
| 42 | 2016 | Profit-sharing investment accounts in islamic banks or mutualization, accounting perspective. (2016). Alshattarat, Wasim K ; Johari, Razana Juhaida ; Zain, Mustaffa Mohamed ; Atmeh, Muhannad A. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:14:y:2016:i:1:p:30-48. Full description at Econpapers || Download paper | 2 |
| 43 | 2008 | Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies. (2008). abdullah, azrul. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:6:y:2008:i:1:p:1-20. Full description at Econpapers || Download paper | 2 |
| 44 | 2018 | Determinants of segment reporting quality: evidence from EU. (2018). Shabou, Ridha Mohamed ; Kobbi-Fakhfakh, Sameh ; Pige, Benoit. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-10-2016-0077. Full description at Econpapers || Download paper | 2 |
| 45 | 2019 | The adoption of integrated reporting: a developing country perspective. (2019). Tumwebaze, Zainabu ; Bananuka, Juma ; Orobia, Laura. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-09-2017-0089. Full description at Econpapers || Download paper | 2 |
| 46 | 2019 | An empirical investigation of determinants of sustainability report assurance in France. (2019). ben Hlima, Nada Dammak ; Sellami, Yosra Mnif ; Jarboui, Anis. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-02-2018-0019. Full description at Econpapers || Download paper | 2 |
| 47 | 2020 | Challenges in auditing fair value measurement and accounting estimates: Some evidence from the field. (2020). Emebinah, Ebuka ; Oyewo, Babajide ; Savage, Romeo. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-01-2019-0002. Full description at Econpapers || Download paper | 2 |
| 48 | 2019 | Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?. (2019). Issahaku, Haruna ; Amidu, Mohammed. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-05-2017-0035. Full description at Econpapers || Download paper | 2 |
| 49 | 2012 | Corporate governance and income smoothing in China. (2012). Tan, Boon Leing ; Ding, Xiaoming ; Yang, Chi-Yih . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:2:p:120-139. Full description at Econpapers || Download paper | 2 |
| 50 | 2018 | Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations. (2018). Nkundabanyanga, Stephen Korutaro ; Bananuka, Juma ; Kaawaase, Twaha ; Nalukenge, Irene . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-07-2016-0062. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 21
| Year | Title | |
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| 2021 | Board gender diversity and corporate social responsibility assurance: The moderating effect of ownership concentration. (2021). Buertey, Samuel. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:28:y:2021:i:6:p:1579-1590. Full description at Econpapers || Download paper | |
| 2021 | Firm and Board Characteristics, and E-Waste Disclosure: A Study in the Era of Digitalisation. (2021). Mohamed, Rapiah ; Muhammad, Che Zuriana ; Abd-Mutalib, Hafizah ; Hidayah, Saidatul Nurul ; Shafai, Nor Atikah. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:18:p:10417-:d:638498. Full description at Econpapers || Download paper | |
| 2021 | Does gender diversity on firmâs board affect dividend payouts? Evidence from India. (2021). Jasrotia, Sahil Singh ; Mulchandani, Ketan. In: Future Business Journal. RePEc:spr:futbus:v:7:y:2021:i:1:d:10.1186_s43093-021-00070-z. Full description at Econpapers || Download paper | |
| 2021 | Accounting Comparability and Cash Holdings in Vietnam. (2021). Nguyen, Khuong Vinh. In: IJFS. RePEc:gam:jijfss:v:9:y:2021:i:2:p:27-:d:562439. Full description at Econpapers || Download paper | |
| 2021 | CEO Characteristics, Family Ownership and Corporate Social Responsibility Reporting: The Case of Saudi Arabia. (2021). Wan-Hussin, Wan Nordin ; Qasem, Ameen ; Al-Duais, Shaker Dahan ; Alquhaif, Abdulsalam ; Thomran, Murad ; Bamahros, Hasan Mohamad. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:21:p:12237-:d:673114. Full description at Econpapers || Download paper | |
| 2021 | Big 4 auditors, bank earnings management and financial crisis in Africa. (2021). Ozili, Peterson Kitakogelu. In: MPRA Paper. RePEc:pra:mprapa:108608. Full description at Econpapers || Download paper | |
| 2021 | Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil. (2021). Martins, Adelaide ; Fontes, Alexandra ; Silva, Ana Paula. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:44:y:2021:i:c:s1061951821000410. Full description at Econpapers || Download paper | |
| 2021 | The Relationship between the Companyâs Value and the Tone of the Risk-Related Narratives: The Case of Portugal. (2021). Oliveira, Jonas ; Azevedo, Graa ; de Oliveira, Michele Gendelsky. In: Economies. RePEc:gam:jecomi:v:9:y:2021:i:2:p:70-:d:547875. Full description at Econpapers || Download paper | |
| 2021 | The Relationship between Earnings Management and Equity Market Timing. (2021). da Costa, Matheus ; Do, Mauricio Ribeiro ; Augusto, Joo Paulo. In: RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration). RePEc:abg:anprac:v:25:y:2021:i:6:1481. Full description at Econpapers || Download paper | |
| 2021 | Persistence and Predictive Ability of Earnings: Evidence from France and the UK. (2021). Bilal, Kimouche. In: Economics and Business. RePEc:vrs:ecobus:v:35:y:2021:i:1:p:190-200:n:1. Full description at Econpapers || Download paper | |
| 2021 | Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study. (2021). Montenegro, Tania Menezes. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:20:p:11166-:d:652894. Full description at Econpapers || Download paper | |
| 2021 | Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt. (2021). Ozili, Peterson Kitakogelu. In: MPRA Paper. RePEc:pra:mprapa:108506. Full description at Econpapers || Download paper | |
| 2021 | Disclosure of integrated reporting elements by industrial companies: evidence from Jordan. (2021). Mansor, Noorhayati ; al Amosh, Hamzeh. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:25:y:2021:i:1:d:10.1007_s10997-020-09541-x. Full description at Econpapers || Download paper | |
| 2021 | Integrated Reporting Implementation and Core Activities Disclosure in UK Higher Education Institutions. (2021). Fletcher, Mary ; Hassan, Abeer ; Adhikariparajuli, Mahalaxmi. In: Administrative Sciences. RePEc:gam:jadmsc:v:11:y:2021:i:3:p:86-:d:618021. Full description at Econpapers || Download paper | |
| 2021 | Financial reporting under economic policy uncertainty. (2021). Ozili, Peterson K. In: MPRA Paper. RePEc:pra:mprapa:105089. Full description at Econpapers || Download paper | |
| 2021 | Board composition, ownership structure and firm performance: New Indian evidence. (2021). Deb, Soumya Guha ; Ganguli, Santanu K. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:18:y:2021:i:3:d:10.1057_s41310-021-00113-5. Full description at Econpapers || Download paper | |
| 2021 | Extending the benefits of ESG disclosure: The effect on the cost of debt financing. (2021). Mariani, Massimo ; Vitolla, Filippo ; Zito, Marianna ; Caragnano, Alessandra ; Raimo, Nicola. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:28:y:2021:i:4:p:1412-1421. Full description at Econpapers || Download paper | |
| 2021 | The Determinants of Investment Account Holdersâ Disclosure in Islamic Banks: International Evidence. (2021). Hussainey, Khaled ; Taktak, Neila Boulila ; Saidani, Raoudha. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:11:p:564-:d:685148. Full description at Econpapers || Download paper | |
| 2021 | Related party transactions and financial distress of Savings and Credit Cooperative Organizations (SACCOs) in Kenya. (2021). Ndegwa, James ; Muturi, Willy ; Mursoi, Susan Jepkorir. In: International Journal of Research in Business and Social Science (2147-4478). RePEc:rbs:ijbrss:v:10:y:2021:i:1:p:131-138. Full description at Econpapers || Download paper | |
| 2021 | Notes to the Financial Statements: Current State and Improvement. (2021). Ana, Rep. In: Business Systems Research. RePEc:bit:bsrysr:v:12:y:2021:i:2:p:60-78:n:6. Full description at Econpapers || Download paper | |
| 2021 | Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia. (2021). Salim, Basariah ; Fitri, Hadiati ; Wan-Hussin, Wan Nordin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:44:y:2021:i:c:s1061951821000380. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2020
| Year | Citing document | |
|---|---|---|
| 2020 | Analystsâ forecasts between last consensus and earning announcement date. (2020). Ha, Huong ; Zhang, Weiqi ; Evelyn, Hui Ting. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-04-2020-0102. Full description at Econpapers || Download paper | |
| 2020 | Creative Accounting as an Apparatus for Reporting Profits in Agribusiness. (2020). Valaskova, Katarina ; Durana, Pavol ; Blazek, Roman. In: JRFM. RePEc:gam:jjrfmx:v:13:y:2020:i:11:p:261-:d:437486. Full description at Econpapers || Download paper | |
| 2020 | CEO Characteristics and Real Earnings Management in Jordan. (2020). Al-Dhamari, Redhwan ; Shaari, Hasnah ; Alhmood, Mohammad Abedalrahman. In: International Journal of Financial Research. RePEc:jfr:ijfr11:v:11:y:2020:i:4:p:255-266. Full description at Econpapers || Download paper | |
| 2020 | Entrepreneurial Orientation dalam kewirausahaan dan Inovasi Terbuka. (2020). Imang, Vachry Arfansyah. In: OSF Preprints. RePEc:osf:osfxxx:x2h74. Full description at Econpapers || Download paper | |
| 2020 | The impact of related partiesâ trading on the listed companyâs earnings management - evidence in Vietnam. (2020). Tran, Van Loi ; Thi, Hong Nguyen. In: Management. RePEc:vrs:manmen:v:24:y:2020:i:2:p:181-208:n:10. Full description at Econpapers || Download paper |
Recent citations received in 2019
| Year | Citing document |
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Recent citations received in 2018
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10 most frequent citing series