Accounting & Taxation / The Institute for Business and Finance Research
Citation Profile [Updated: 2023-01-07 21:26:51]
5 Years H Index
6
Impact Factor (IF)
0
5 Years IF
0.03
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]
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Main indicators
Raw Data
| 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 | 2012 | THE ETHICS OF TAX EVASION: A SURVEY OF HISPANIC OPINION. (2012). McGee, Robert ; Robert H. S. Sarikas,, ; Djatej, Arsen M.. In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:53-74. Full description at Econpapers || Download paper | 17 |
| 2 | 2014 | DETERMINANTS OF NON-PERFORMING LOANS IN NIGERIA. (2014). Akinlo, Olayinka ; Emmanuel, Mofoluwaso . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:21-28. Full description at Econpapers || Download paper | 16 |
| 3 | 2009 | Determining Factors of Internet Financial Reporting in Indonesia. (2009). Almilia, Luciana Spica . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:87-99. Full description at Econpapers || Download paper | 8 |
| 4 | 2013 | MANAGERIAL OWNERSHIP, LEVERAGE AND AUDIT QUALITY IMPACT ON FIRM PERFORMANCE: EVIDENCE FROM THE MALAYSIAN ACE MARKET. (2013). Sanusi, Zuraidah Mohd ; Sulong, Zunaidah ; Gardner, John C. ; Carl B. McGowan, Jr., ; Hussin, Amariah Hanum . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:59-70. Full description at Econpapers || Download paper | 7 |
| 5 | 2009 | Impact of Gender Diversity on Voluntary Disclosure in Annual Reports. (2009). Nalikka, Aminah . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:101-113. Full description at Econpapers || Download paper | 7 |
| 6 | 2010 | FINANCIAL COMMUNICATION ON THE WEB EVIDENCE FROM BELGIUM. (2010). pozniak, laetitia. In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:47-58. Full description at Econpapers || Download paper | 6 |
| 7 | 2015 | TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES: EVIDENCE FROM INDONESIA. (2015). Inasius, Fany . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:67-73. Full description at Econpapers || Download paper | 4 |
| 8 | 2013 | THE IMPACTS OF A MICROFINANCE LENDING SCHEME ON CLIENTS IN GHANA. (2013). Turnell, Sean ; Onyina, Paul A.. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:79-88. Full description at Econpapers || Download paper | 4 |
| 9 | 2014 | AUDITORS PERCEPTIONS OF AUDIT FIRM ROTATION IMPACT ON AUDIT QUALITY IN EGYPT. (2014). Anis, Ahmed . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:1:p:105-120. Full description at Econpapers || Download paper | 3 |
| 10 | 2013 | THE IMPACT OF OWNERSHIP STRUCTURE ON VOLUNTARY CORPORATE DISCLOSURE IN ANNUAL REPORTS: EVIDENCE FROM FIJI. (2013). Patel, Professor Arvind ; Chand, Priyashni Vandana ; Khan, Ifraz . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:47-58. Full description at Econpapers || Download paper | 3 |
| 11 | 2014 | THE INFLUENCE OF CORPORATION GOVERNANCE STRUCTURE ON INTERNAL CONTROL AUDIT REPORT LAG: EVIDENCE FROM CHINA. (2014). Li, Yuedong ; Wang, Xingyu ; Zhang, Dong. In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:101-115. Full description at Econpapers || Download paper | 3 |
| 12 | 2011 | THE RELATIONSHIP BETWEEN ACCOUNTING PERFORMANCE AND CEO TURNOVER: EVIDENCE FROM INDONESIA. (2011). , Lindrianasari ; Hartono, Jogiyanto . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:97-107. Full description at Econpapers || Download paper | 2 |
| 13 | 2013 | STOCK MARKET AND TAX REVENUE COLLECTION IN MALAYSIA: EVIDENCE FROM COINTEGRATION AND CAUSALITY TESTS. (2013). taha, roshaiza. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:29-39. Full description at Econpapers || Download paper | 2 |
| 14 | 2009 | Investor Perception of Information Disclosed in Financial Reports of Palestine Securities Exchange Listed Companies. (2009). Shahin, Yasser A. ; Abdelkarim, Naser ; Arquawi, Bayan M.. In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:45-61. Full description at Econpapers || Download paper | 2 |
| 15 | 2015 | AN EXPLORATORY STUDY OF PROFESSIONAL ETHICAL STANDARDS, POSITIVE BUDGETING ORIENTATION, AND THE MEDIATING ROLE OF CORPORATE ETHICAL VALUES. (2015). Valentine, Sean ; Bateman, Connie R ; Fleischman, Gary. In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:1-20. Full description at Econpapers || Download paper | 2 |
| 16 | 2011 | DOES VOLUNTARY DISCLOSURE LEVEL AFFECT THE VALUE RELEVANCE OF ACCOUNTING INFORMATION?. (2011). Alfaraih, Mishari M. ; Alanezi, Faisal S.. In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:65-84. Full description at Econpapers || Download paper | 2 |
| 17 | 2012 | COMPREHENSIVE INCOME DISCLOSURES: EVIDENCE FROM ITALY. (2012). Ferraro, Olga . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:65-76. Full description at Econpapers || Download paper | 2 |
| 18 | 2016 | VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS. (2016). Hussainey, Khaled ; Aly, Doaa ; Al-Maghzom, Abdullah . In: Accounting & Taxation. RePEc:ibf:acttax:v:8:y:2016:i:1:p:1-25. Full description at Econpapers || Download paper | 2 |
| 19 | 2012 | RESIDUAL INCOME VERSUS DISCOUNTED CASH FLOW VALUATION MODELS: AN EMPIRICAL STUDY. (2012). Perek, Seda . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:57-64. Full description at Econpapers || Download paper | 2 |
| 20 | 2013 | THE EFFECT OF TYPE A PERSONALITY ON AUDITOR BURNOUT: EVIDENCE FROM INDONESIA. (2013). Utami, Intiyas ; Nahartyo, Ertambang . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:89-102. Full description at Econpapers || Download paper | 2 |
| 21 | 2010 | AUDIT COMMITTEE EFFECTIVENESS IN THE LARGEST US PUBLIC HOSPITALS: AN EMPIRICAL STUDY. (2010). Chien, Wen-Wen ; Mayer, Roger W. ; Sennetti, John T.. In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:107-127. Full description at Econpapers || Download paper | 2 |
| 22 | 2011 | DO FUNDAMENTALLY-ADJUSTED VALUATION MULTIPLES IMPROVE VALUATION ACCURACY? THE CASE OF THE POLISH STOCK MARKET. (2011). Welc, Jacek . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:1:p:57-70. Full description at Econpapers || Download paper | 2 |
| 23 | 2015 | EARNINGS MANAGEMENT, WEAK INTERNAL CONTROLS, AND FIRM SIZE. (2015). Niranjan, Suman ; Jahmani, Yousef . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:2:p:51-64. Full description at Econpapers || Download paper | 2 |
| 24 | 2012 | ARE BUYBACKS INCREASING EPS?. (2012). Horan, Margaret . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:11-24. Full description at Econpapers || Download paper | 2 |
| 25 | 2013 | SHARE REPURCHASES ANNOUNCEMENT EFFECT ON EARNINGS: EVIDENCE FROM SOUTH AFRICA. (2013). Kruger, Jan ; Makasi, L. W.. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:41-46. Full description at Econpapers || Download paper | 2 |
| 26 | 2012 | THE IMPACT OF IFRS FOR SMES ON THE ACCOUNTING PROFESSION: EVIDENCE FROM FIJI. (2012). Chand, Priyashni Vandana ; Rani, Prena ; Hussain, Fazeena Fazneen . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:107-118. Full description at Econpapers || Download paper | 2 |
| 27 | 2013 | A DYNAMIC PANEL MODEL OF CAPITAL STRUCTURE AND AGENCY COST IN NIGERIAN LISTED COMPANIES. (2013). Mohammed, Dauda. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:33-44. Full description at Econpapers || Download paper | 2 |
| 28 | 2015 | AN EMPIRICAL INVESTIGATION OF AUDIT COMMITTEE EFFECTIVENESS AND RISK MANAGEMENT: EVIDENCE FROM SAUDI ARABIA. (2015). Alzharani, Abdullah Mohammed . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:39-49. Full description at Econpapers || Download paper | 2 |
| 29 | 2017 | RETURNS AND ATTRIBUTION FROM A STUDENTMANAGED PEER-TO-PEER LOAN FUND. (2017). Livingston, Lynda S. In: Accounting & Taxation. RePEc:ibf:acttax:v:9:y:2017:i:1:p:13-28. Full description at Econpapers || Download paper | 1 |
| 30 | 2020 | SMALL BUSINESS OWNERSâââ‰â¢ PERCEPTION ON VALUE ADDED TAX ADMINISTRATION IN GHANA: A PRELIMINARY STUDY. (2020). Saeed, Salahudeen. In: Accounting & Taxation. RePEc:ibf:acttax:v:12:y:2020:i:1:p:97-105. Full description at Econpapers || Download paper | 1 |
| 31 | 2010 | ADDITIONAL EVIDENCE ON UNIVERSITY RANKINGS BY COST OF LIVING ADJUSTED FACULTY COMPENSATION. (2010). Jalbert, Terrance ; Zarraga, Lucila . In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:71-94. Full description at Econpapers || Download paper | 1 |
| 32 | 2015 | DO FIRMS ENGAGE IN AGGRESSIVE TAX REPORTING PRIOR TO BANKRUPTCY?. (2015). Heltzer, Wendy ; Mindak, Mary ; Zhou, Mingjun . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:2:p:1-15. Full description at Econpapers || Download paper | 1 |
| 33 | 2012 | THE RELATIONSHIP BETWEEN ACCRUALS, EARNINGS, AND CASH FLOWS: EVIDENCE FROM LATIN AMERICA. (2012). Samaniego, Angel ; Weldon, Richard N. ; Noguera, Magdy ; Trejo-Pech, Carlos Omar ; Samaniego-Alcantar, Angel . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:95-107. Full description at Econpapers || Download paper | 1 |
| 34 | 2013 | CAPITAL GAINS TAXATION AND STOCK MARKET INVESTMENTS: EMPIRICAL EVIDENCE. (2013). Akindayomi, Akinloye. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:1-12. Full description at Econpapers || Download paper | 1 |
| 35 | 2016 | THE IMPACT OF THE SARBANES-OXLEY ACT ON EARNINGS MANAGEMENT USING CLASSIFICATION SHIFTING EVIDENCE FROM CORE EARNINGS AND SPECIAL ITEMS. (2016). Li, Xudong. In: Accounting & Taxation. RePEc:ibf:acttax:v:8:y:2016:i:1:p:39-48. Full description at Econpapers || Download paper | 1 |
| 36 | 2020 | FOREIGN EXPOSURE LEVEL AND THE IMPACT OF THE 2017 TAX CUTS AND JOBS ACT ON VALUATION OF US MULTINATIONAL COMPANIES. (2020). Mathers, Ani ; Manakyan, Herman ; Huang, Gow-Cheng. In: Accounting & Taxation. RePEc:ibf:acttax:v:12:y:2020:i:1:p:11-22. Full description at Econpapers || Download paper | 1 |
| 37 | 2014 | DETERMINANTS OF THE BIAS AND INACCURACY OF MANAGEMENT EARNINGS FORECASTS. (2014). Whang, EunYoung ; Anabila, Andrew A.. In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:1:p:1-12. Full description at Econpapers || Download paper | 1 |
| 38 | 2015 | INTERNET FINANCIAL REPORTING AND DISCLOSURE PRACTICES OF PUBLICLY TRADED CORPORATIONS: EVIDENCE FROM SRI LANKA. (2015). al Jabri, Hamdan ; Oyelere, Peter ; Kuruppu, Nirosh . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:75-91. Full description at Econpapers || Download paper | 1 |
| 39 | 2012 | A TEST OF THE OHLSON MODEL ON THE ITALIAN STOCK EXCHANGE. (2012). Veltri, Stefania ; Silvestri, Antonella . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:83-94. Full description at Econpapers || Download paper | 1 |
| 40 | 2009 | Dynamic Asset Allocation Using a Combined Criteria Decision System. (2009). Galloppo, Giuseppe. In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:29-44. Full description at Econpapers || Download paper | 1 |
| 41 | 2011 | THE USEFULNESS OF CORPORATE FINANCIAL REPORTS: EVIDENCE FROM THE UNITED ARAB EMIRATES. (2011). Tahir, Mohammad Iqbal ; Aljifri, Khaled ; Al Jifri, Khaled ; Ng, Chew ; Alzarouni, Abdulkareem . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:17-37. Full description at Econpapers || Download paper | 1 |
| 42 | 2012 | FACTORS ASSOCIATED WITH FIRM PERFORMANCE: EMPIRICAL EVIDENCE FROM THE KINGDOM OF SAUDI ARABIA. (2012). Aljaaidi, Khaled Salmen ; Che-Ahmad, Ayoib ; Alzharani, Abdullah Mohammed . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:49-56. Full description at Econpapers || Download paper | 1 |
| 43 | 2015 | DIRECTORSâââ‰â¢ AND OFFICERSâââ‰â¢ INSURANCE AND OPPORTUNISM IN ACCOUNTING CHOICE. (2015). Kim, Irene . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:51-65. Full description at Econpapers || Download paper | 1 |
| 44 | 2017 | THE IMPACT OF FAIR VALUE ON AUDIT QUALITY: EVIDENCE FROM TUNISIA. (2017). Boumediene, Salem Lotfi ; Amara, Ikram. In: Accounting & Taxation. RePEc:ibf:acttax:v:9:y:2017:i:1:p:29-38. Full description at Econpapers || Download paper | 1 |
| 45 | 2009 | Voluntary Disclosures and Earnings Surprises: The Case of High-Tech Firms in Periods of Bad Economic News. (2009). Shon, John . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:1-13. Full description at Econpapers || Download paper | 1 |
| 46 | 2014 | THE IMPACT OF IFRS ADOPTION DURING THE 2008 FINANCIAL CRISIS ON THE RELATIONSHIP BETWEEN YIELD AND ACCOUNTING VARIABLES. (2014). Boumediene, Salem Lotfi ; Nafti, Olfa . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:1:p:51-67. Full description at Econpapers || Download paper | 1 |
| 47 | 2011 | USING FINANCIAL RATIOS AND LENDER RELATIONSHIP THEORY TO ASSESS FARM CREDITWORTHINESS. (2011). Posey, Raymond ; Reichert, Alan . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:1:p:45-56. Full description at Econpapers || Download paper | 1 |
| 48 | 2015 | ROYAL FAMILY MEMBERS AND FIRM PERFORMANCE: EVIDENCE FROM KINGDOM OF SAUDI ARABIA. (2015). Alzahrani, Abdullah Mohammed ; Che-Ahmad, Ayoib. In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:2:p:29-42. Full description at Econpapers || Download paper | 1 |
| 49 | 2009 | Stock Price Reactions to the Canadian Lifetime Capital Gains Exemption. (2009). Zeng, Tao. In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:75-85. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2009 | Impact of Gender Diversity on Voluntary Disclosure in Annual Reports. (2009). Nalikka, Aminah . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:101-113. Full description at Econpapers || Download paper | 5 |
| 2 | 2013 | MANAGERIAL OWNERSHIP, LEVERAGE AND AUDIT QUALITY IMPACT ON FIRM PERFORMANCE: EVIDENCE FROM THE MALAYSIAN ACE MARKET. (2013). Sanusi, Zuraidah Mohd ; Sulong, Zunaidah ; Gardner, John C. ; Carl B. McGowan, Jr., ; Hussin, Amariah Hanum . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:59-70. Full description at Econpapers || Download paper | 5 |
| 3 | 2014 | DETERMINANTS OF NON-PERFORMING LOANS IN NIGERIA. (2014). Akinlo, Olayinka ; Emmanuel, Mofoluwaso . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:21-28. Full description at Econpapers || Download paper | 4 |
| 4 | 2015 | TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES: EVIDENCE FROM INDONESIA. (2015). Inasius, Fany . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:67-73. Full description at Econpapers || Download paper | 4 |
| 5 | 2012 | ARE BUYBACKS INCREASING EPS?. (2012). Horan, Margaret . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:11-24. Full description at Econpapers || Download paper | 2 |
| 6 | 2015 | EARNINGS MANAGEMENT, WEAK INTERNAL CONTROLS, AND FIRM SIZE. (2015). Niranjan, Suman ; Jahmani, Yousef . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:2:p:51-64. Full description at Econpapers || Download paper | 2 |
| 7 | 2014 | AUDITORS PERCEPTIONS OF AUDIT FIRM ROTATION IMPACT ON AUDIT QUALITY IN EGYPT. (2014). Anis, Ahmed . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:1:p:105-120. Full description at Econpapers || Download paper | 2 |
| 8 | 2013 | THE IMPACT OF OWNERSHIP STRUCTURE ON VOLUNTARY CORPORATE DISCLOSURE IN ANNUAL REPORTS: EVIDENCE FROM FIJI. (2013). Patel, Professor Arvind ; Chand, Priyashni Vandana ; Khan, Ifraz . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:47-58. Full description at Econpapers || Download paper | 2 |
| 9 | 2013 | STOCK MARKET AND TAX REVENUE COLLECTION IN MALAYSIA: EVIDENCE FROM COINTEGRATION AND CAUSALITY TESTS. (2013). taha, roshaiza. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:29-39. Full description at Econpapers || Download paper | 2 |
| 10 | 2013 | SHARE REPURCHASES ANNOUNCEMENT EFFECT ON EARNINGS: EVIDENCE FROM SOUTH AFRICA. (2013). Kruger, Jan ; Makasi, L. W.. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:41-46. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor:
| Year | Title |
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Recent citations
Recent citations received in 2020
| Year | Citing document |
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10 most frequent citing series