Citation analysis for Accounting in Europe / Taylor & Francis Journals

Citation Profile [Updated: 2023-01-07 21:26:51]

5 Years H Index

Impact Factor (IF)

0.16

5 Years IF

0.4

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
2005	0	0.5	0	0	8	8	77		0	0		0			0		0	0.23
2006	0.25	0.5	0.1	0.25	12	20	82	2	2	8	2	8	2		0		0	0.23
2007	0.4	0.46	0.28	0.4	9	29	85	8	10	20	8	20	8		0		0	0.2
2008	0.38	0.49	0.35	0.34	8	37	30	13	23	21	8	29	10		0		0	0.23
2009	0.47	0.47	0.49	0.46	12	49	80	24	47	17	8	37	17	3	12.5		0	0.23
2010	0.5	0.48	0.78	0.67	14	63	112	49	96	20	10	49	33	3	6.1		0	0.21
2011	0.19	0.52	0.51	0.55	14	77	71	39	135	26	5	55	30	6	15.4	1	0.07	0.24
2012	0.46	0.51	0.59	0.4	13	90	63	52	188	28	13	57	23	7	13.5		0	0.22
2013	0.48	0.56	0.58	0.48	16	106	45	62	250	27	13	61	29		0	1	0.06	0.24
2014	0.17	0.55	0.56	0.46	18	124	67	70	320	29	5	69	32	8	11.4	5	0.28	0.23
2015	0.06	0.55	0.37	0.31	13	137	42	51	371	34	2	75	23		0		0	0.23
2016	0.42	0.53	0.6	0.39	24	161	63	97	468	31	13	74	29	28	28.9	8	0.33	0.21
2017	0.35	0.55	0.37	0.33	35	196	66	73	541	37	13	84	28	8	11	2	0.06	0.21
2018	0.32	0.57	0.6	0.46	20	216	23	130	671	59	19	106	49	15	11.5	4	0.2	0.24
2019	0.24	0.6	0.4	0.35	15	231	11	92	763	55	13	110	38		0	1	0.07	0.24
2020	0.26	0.73	0.4	0.33	16	247	6	99	862	35	9	107	35		0		0	0.34
2021	0.16	1.02	0.39	0.4	16	263	4	103	965	31	5	110	44		0	1	0.06	0.38

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	2010	Have IFRS Affected Earnings Management in the European Union?. (2010). Jarne, Jos Ignacio ; Callao, Susana. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189. Full description at Econpapers \|\| Download paper	37
2	2017	Corporate Reporting Practices in Poland and Romania Ã¢â¬â An Ex-ante Study to the New Non-financial Reporting European Directive. (2017). Dumitru, Mdlina ; Krasodomska, Joanna ; Gue, Raluca-Gina ; Dyduch, Justyna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:279-304. Full description at Econpapers \|\| Download paper	32
3	2005	International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164. Full description at Econpapers \|\| Download paper	31
4	2007	Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254. Full description at Econpapers \|\| Download paper	29
5	2007	An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS). (2007). Calu, Daniela ; Olimid, Lavinia . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:169-206. Full description at Econpapers \|\| Download paper	27
6	2016	The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227. Full description at Econpapers \|\| Download paper	25
7	2009	Environmental Disclosure and the Cost of Equity: The French Case. (2009). Djean, Frdrique ; Martinez, Isabelle. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80. Full description at Econpapers \|\| Download paper	20
8	2009	The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194. Full description at Econpapers \|\| Download paper	19
9	2006	The Use of Fair Value in IFRS. (2006). Cairns, David . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22. Full description at Econpapers \|\| Download paper	19
10	2011	Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67. Full description at Econpapers \|\| Download paper	18
11	2014	Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Clatworthy, Mark ; Osma, Beatriz Garca ; Jeanjean, Thomas ; Cascino, Stefano ; Imam, Shahed ; Gassen, Joachim. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209. Full description at Econpapers \|\| Download paper	18
12	2009	Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. (2009). JENY, Anne ; Richard, Chrystelle ; Dick, Wolfgang ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:3-24. Full description at Econpapers \|\| Download paper	17
13	2006	International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe. (2006). Hoogendoorn, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:23-26. Full description at Econpapers \|\| Download paper	17
14	2005	Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge. (2005). Tokar, Mary . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:47-68*. Full description at Econpapers \|\| Download paper	17
15	2010	On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226. Full description at Econpapers \|\| Download paper	16
16	2005	Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Jones, Colwyn T. ; Luther, Robert . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193. Full description at Econpapers \|\| Download paper	16
17	2007	What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. (2007). Klostermann, Margret . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:141-168. Full description at Econpapers \|\| Download paper	16
18	2006	Implications of the IAS Regulation for Research into the International Differences in Accounting Systems. (2006). Sellhorn, Thorsten ; Gornik-Tomaszewski, Sylwia . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:187-217. Full description at Econpapers \|\| Download paper	15
19	2010	The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. (2010). Haller, Axel ; Gee, Maria ; Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:97-122. Full description at Econpapers \|\| Download paper	14
20	2011	International Accounting Standardisation: Is Politics Back?. (2011). Burlaud, Alain ; Colasse, Bernard. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47. Full description at Econpapers \|\| Download paper	14
21	2010	The Communication Gap: Why Doesnt Accounting Research Make a Greater Contribution to Debates on Accounting Policy?. (2010). Singleton-Green, Brian . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:129-145. Full description at Econpapers \|\| Download paper	14
22	2006	Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100. (2006). Aisbitt, Sally . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:117-133. Full description at Econpapers \|\| Download paper	13
23	2014	Lease Accounting: A Review of Recent Literature. (2014). Barone, Elisabetta ; Moya, Soledad ; Birt, Jacqueline. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54. Full description at Econpapers \|\| Download paper	13
24	2007	Stewardship and the Objectives of Financial Statements: A Comment on IASBs Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Quali. (2007). Lennard, Andrew . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:1:p:51-66. Full description at Econpapers \|\| Download paper	13
25	2015	The Emergence of the Incurred-Loss Model for Credit Losses in IAS 39. (2015). Camfferman, Kees. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:1-35. Full description at Econpapers \|\| Download paper	12
26	2014	Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Mechelli, Alessandro ; Cimini, Riccardo. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87. Full description at Econpapers \|\| Download paper	12
27	2011	Accounting Research and Accounting Policy: What Kind of Gap?. (2011). Rutherford, Brian. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:141-154. Full description at Econpapers \|\| Download paper	11
28	2013	Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Lesage, Cdric ; Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199. Full description at Econpapers \|\| Download paper	11
29	2009	Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany. (2009). Haller, Axel ; Eierle, Brigitte . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:195-230. Full description at Econpapers \|\| Download paper	10
30	2012	Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Mora, Araceli ; Abela, Mario . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170. Full description at Econpapers \|\| Download paper	10
31	2018	Introducing More IFRS Principles of Disclosure Ã¢â¬â Will the Poor Disclosers Improve?. (2018). Hellman, Niclas ; Gutierrez, Soledad Moya ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321. Full description at Econpapers \|\| Download paper	10
32	2016	Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:329-352. Full description at Econpapers \|\| Download paper	10
33	2015	Segment Reporting: Is IFRS 8 Really Better?. (2015). Aleksanyan, Mark ; Danbolt, JO. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:37-60. Full description at Econpapers \|\| Download paper	10
34	2010	On the Definitions of Income, Expenses and Profit in IFRS. (2010). Barker, Richard. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:147-158. Full description at Econpapers \|\| Download paper	10
35	2014	The International Accounting Standards Board and Evidence-Informed Standard-Setting. (2014). Teixeira, Alan . In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:5-12. Full description at Econpapers \|\| Download paper	9
36	2005	The Changing Relationship between Tax and Financial Reporting in Spain. (2005). Oliveras, Ester ; Puig, Xavier . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207. Full description at Econpapers \|\| Download paper	9
37	2008	Actuarial Gains and Losses: the Choice of the Accounting Method. (2008). Morais, Ana Isabel. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:127-139. Full description at Econpapers \|\| Download paper	9
38	2011	Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania. (2011). faff, robert ; Hodgson, Allan ; Albu, Nadia. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:155-184. Full description at Econpapers \|\| Download paper	9
39	2012	EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38. Full description at Econpapers \|\| Download paper	9
40	2008	Accounting Conservatism under IFRS. (2008). Hellman, Niclas. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:71-100. Full description at Econpapers \|\| Download paper	9
41	2012	The Legitimacy of the IASB. (2012). Walton, Peter ; Danjou, Philippe. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:1-15. Full description at Econpapers \|\| Download paper	9
42	2011	Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?. (2011). Orens, Raf ; Van der Tas, Leo ; Lybaert, Nadine ; Jorissen, Ann. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:211-234. Full description at Econpapers \|\| Download paper	8
43	2012	The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. (2012). Wagenhofer, Alfred ; Wysocki, Peter ; Trombetta, Marco . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:127-146. Full description at Econpapers \|\| Download paper	8
44	2012	Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59. Full description at Econpapers \|\| Download paper	8
45	2013	Evolving Connections Between Tax and Financial Reporting in Italy. (2013). Marenzi, Anna ; Gavana, Giovanna ; Guggiola, Gabriele . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:43-70. Full description at Econpapers \|\| Download paper	8
46	2006	The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands. (2006). de Jong, Abe ; Verwijmeren, Patrick. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:169-185. Full description at Econpapers \|\| Download paper	8
47	2009	Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups. (2009). Mechelli, Alessandro . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:231-270. Full description at Econpapers \|\| Download paper	8
48	2011	Estimation of Tax Values Based on IFRS Information: An Analysis of German DAX30 and Austrian ATX Listed Companies. (2011). Schanz, Deborah ; Kager, Rebekka ; Niemann, Rainer. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:89-123. Full description at Econpapers \|\| Download paper	8
49	2010	The Development and Status of Enforcement in the European Union. (2010). Berger, Axel. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:15-35. Full description at Econpapers \|\| Download paper	7
50	2019	The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. (2019). Salvatori, Federica ; Magnaghi, Elisabetta ; Aureli, Selena. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:3:p:290-312. Full description at Econpapers \|\| Download paper	7

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

#	Year	Title	Cited
1	2017	Corporate Reporting Practices in Poland and Romania Ã¢â¬â An Ex-ante Study to the New Non-financial Reporting European Directive. (2017). Dumitru, Mdlina ; Krasodomska, Joanna ; Gue, Raluca-Gina ; Dyduch, Justyna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:279-304. Full description at Econpapers \|\| Download paper	18
2	2014	Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Clatworthy, Mark ; Osma, Beatriz Garca ; Jeanjean, Thomas ; Cascino, Stefano ; Imam, Shahed ; Gassen, Joachim. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209. Full description at Econpapers \|\| Download paper	12
3	2018	Introducing More IFRS Principles of Disclosure Ã¢â¬â Will the Poor Disclosers Improve?. (2018). Hellman, Niclas ; Gutierrez, Soledad Moya ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321. Full description at Econpapers \|\| Download paper	9
4	2016	The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227. Full description at Econpapers \|\| Download paper	9
5	2010	Have IFRS Affected Earnings Management in the European Union?. (2010). Jarne, Jos Ignacio ; Callao, Susana. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189. Full description at Econpapers \|\| Download paper	8
6	2019	The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. (2019). Salvatori, Federica ; Magnaghi, Elisabetta ; Aureli, Selena. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:3:p:290-312. Full description at Econpapers \|\| Download paper	7
7	2015	Segment Reporting: Is IFRS 8 Really Better?. (2015). Aleksanyan, Mark ; Danbolt, JO. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:37-60. Full description at Econpapers \|\| Download paper	6
8	2009	The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194. Full description at Econpapers \|\| Download paper	6
9	2017	The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries. (2017). LUNGU, Camelia Iuliana ; Dasclu, Cornelia ; Caraiani, Chiraa . In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:331-357. Full description at Econpapers \|\| Download paper	5
10	2018	Disclosure Practices by Family Firms: Evidence from Swedish Publicly Listed Firms. (2018). Vural, Derya. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:3:p:347-373. Full description at Econpapers \|\| Download paper	5
11	2014	The International Accounting Standards Board and Evidence-Informed Standard-Setting. (2014). Teixeira, Alan . In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:5-12. Full description at Econpapers \|\| Download paper	5
12	2014	Lease Accounting: A Review of Recent Literature. (2014). Barone, Elisabetta ; Moya, Soledad ; Birt, Jacqueline. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54. Full description at Econpapers \|\| Download paper	5
13	2008	Accounting Conservatism under IFRS. (2008). Hellman, Niclas. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:71-100. Full description at Econpapers \|\| Download paper	4
14	2016	Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:329-352. Full description at Econpapers \|\| Download paper	4
15	2017	The Role and Current Status of IFRS in the Completion of National Accounting Rules Ã¢â¬â Evidence from Belgium. (2017). Jorissen, Ann. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:1-2:p:29-39. Full description at Econpapers \|\| Download paper	4
16	2021	From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study. (2021). Farneti, Federica ; Costa, Ericka ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:353-377. Full description at Econpapers \|\| Download paper	4
17	2013	International Variations in Tax Disclosures. (2013). Nobes, Christopher ; Kvaal, Erlend. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:241-273. Full description at Econpapers \|\| Download paper	3
18	2006	Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100. (2006). Aisbitt, Sally . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:117-133. Full description at Econpapers \|\| Download paper	3
19	2016	Comparing Professions in UK and German-Speaking Management Accounting. (2016). Heinzelmann, Rafael . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:103-120. Full description at Econpapers \|\| Download paper	3
20	2017	Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. (2017). Albu, Nadia ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:249-260. Full description at Econpapers \|\| Download paper	3
21	2013	Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Lesage, Cdric ; Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199. Full description at Econpapers \|\| Download paper	3
22	2011	Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67. Full description at Econpapers \|\| Download paper	3
23	2007	An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS). (2007). Calu, Daniela ; Olimid, Lavinia . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:169-206. Full description at Econpapers \|\| Download paper	3
24	2005	Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge. (2005). Tokar, Mary . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:47-68*. Full description at Econpapers \|\| Download paper	3
25	2015	The Emergence of the Incurred-Loss Model for Credit Losses in IAS 39. (2015). Camfferman, Kees. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:1-35. Full description at Econpapers \|\| Download paper	3
26	2017	Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies. (2017). Branson, JoÃÆÃÂ«l ; Breesch, Diane ; Ceustermans, Stefanie. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:388-406. Full description at Econpapers \|\| Download paper	3
27	2013	Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency. (2013). Black, Celeste M.. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:223-239. Full description at Econpapers \|\| Download paper	3
28	2009	Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. (2009). JENY, Anne ; Richard, Chrystelle ; Dick, Wolfgang ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:3-24. Full description at Econpapers \|\| Download paper	3
29	2019	The Differential Impact of IFRS Adoption on Aspects of Seasoned Equity Offerings in the UK and France. (2019). Lee, Edward ; Harakeh, Mostafa ; Walker, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:1:p:106-138. Full description at Econpapers \|\| Download paper	3
30	2017	The Role and Current Status of IFRS in the Completion of National Accounting Rules Ã¢â¬â Evidence from the UK. (2017). Collis, Jill ; Skerratt, Len ; Jarvis, Robin. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:1-2:p:235-247. Full description at Econpapers \|\| Download paper	2
31	2010	On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226. Full description at Econpapers \|\| Download paper	2
32	2012	EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38. Full description at Econpapers \|\| Download paper	2
33	2017	The Role and Current Status of IFRS in the Completion of National Accounting Rules Ã¢â¬â Evidence from Finland. (2017). Jarva, Henry ; Silvola, Hanna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:1-2:p:88-93. Full description at Econpapers \|\| Download paper	2
34	2017	Impression Management in Letters to Shareholders: Evidence from Poland. (2017). Hadro, Dominika ; Pauka, Marek ; Klimczak, Karol Marek. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:305-330. Full description at Econpapers \|\| Download paper	2
35	2016	Lobbying and Audit Regulation in the EU. (2016). Gros, Marius ; Worret, Daniel. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:381-403. Full description at Econpapers \|\| Download paper	2
36	2017	The Term Ã¢â¬ËNon-financial InformationÃ¢â¬â¢ Ã¢â¬â A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting. (2017). Haller, Axel ; Gross, Tobias ; Link, Michael. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:407-429. Full description at Econpapers \|\| Download paper	2
37	2006	The Use of Fair Value in IFRS. (2006). Cairns, David . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22. Full description at Econpapers \|\| Download paper	2
38	2012	Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Mora, Araceli ; Abela, Mario . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170. Full description at Econpapers \|\| Download paper	2
39	2015	The Challenges Faced by Reporting Entities on Their Transition to International Financial Reporting Standards: A Qualitative Study. (2015). Woods, Margaret ; Weaver, Lisa . In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:2:p:197-221. Full description at Econpapers \|\| Download paper	2
40	2005	Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Jones, Colwyn T. ; Luther, Robert . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193. Full description at Econpapers \|\| Download paper	2
41	2015	Assurance of Sustainability Information: A Study of Media Pressure. (2015). Gillet-Monjarret, Claire . In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:87-105. Full description at Econpapers \|\| Download paper	2
42	2011	Accounting Research and Accounting Policy: What Kind of Gap?. (2011). Rutherford, Brian. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:141-154. Full description at Econpapers \|\| Download paper	2
43	2017	The Role and Current Status of IFRS in the Completion of National Rules Ã¢â¬â Evidence from Greece. (2017). Tsalavoutas, Ioannis. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:1-2:p:102-112. Full description at Econpapers \|\| Download paper	2
44	2007	Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254. Full description at Econpapers \|\| Download paper	2
45	2005	International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164. Full description at Econpapers \|\| Download paper	2
46	2013	Evolving Connections Between Tax and Financial Reporting in Italy. (2013). Marenzi, Anna ; Gavana, Giovanna ; Guggiola, Gabriele . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:43-70. Full description at Econpapers \|\| Download paper	2
47	2016	Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study. (2016). Gebhardt, Gunther. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:169-196. Full description at Econpapers \|\| Download paper	2
48	2009	Environmental Disclosure and the Cost of Equity: The French Case. (2009). Djean, Frdrique ; Martinez, Isabelle. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80. Full description at Econpapers \|\| Download paper	2
49	2011	International Accounting Standardisation: Is Politics Back?. (2011). Burlaud, Alain ; Colasse, Bernard. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47. Full description at Econpapers \|\| Download paper	2
50	2016	Ownership Structure and Accounting Method Choice: A Study of European Real Estate Companies. (2016). Somoza-Lopez, Antonio ; Maki, Juha ; Sundgren, Stefan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:1-19. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 5

Year	Title
2021	La disclosure nei piani anticorruzione degli enti locali in Italia. (2021). Caldarelli, Adele ; Zampella, Annamaria ; Ferri, Luca ; Manesrossi, Francesca. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2021-003008. Full description at Econpapers \|\| Download paper
2021	Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia. (2021). Bose, Sudipta ; Saha, Amitav. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:3:p:4669-4701. Full description at Econpapers \|\| Download paper
2021	Improving Audit Reports: A Consensus between Auditors and Users. (2021). Ugarte, Jose Vicente ; Gomez-Bezares, Fernando ; Goicoechea, Estibaliz. In: IJFS. RePEc:gam:jijfss:v:9:y:2021:i:2:p:25-:d:546098. Full description at Econpapers \|\| Download paper
2021	Carrot or stick? An empirical analysis of the different implementation strategies of the EU directive on nonfinancial information across Europe. (2021). Panfilo, Silvia ; Marcon, Carlo ; Fasan, Marco ; Mio, Chiara. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:28:y:2021:i:6:p:1591-1605. 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

Recent citations

Recent citations received in 2021

Year	Citing document
2021	Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies. (2021). Tarquinio, Lara ; Posadas, Stefania Carolina. In: Administrative Sciences. RePEc:gam:jadmsc:v:11:y:2021:i:3:p:89-:d:625805. Full description at Econpapers \|\| Download paper

Recent citations received in 2020

Year	Citing document

Recent citations received in 2019

Year	Citing document
2019	Female directors, earnings management, and CEO incentive compensation: UK evidence. (2019). Matar, Ghida ; El-Gammal, Walid ; Harakeh, Mostafa. In: Research in International Business and Finance. RePEc:eee:riibaf:v:50:y:2019:i:c:p:153-170. Full description at Econpapers \|\| Download paper

Recent citations received in 2018

Year	Citing document
2018	European Public Interest. (2018). Zevounou, Lionel ; Poschke, Moritz ; Alexander, David ; Muller, Yvonne ; Hossfeld, Christopher. In: Working Papers. RePEc:hal:wpaper:hal-01936960. Full description at Econpapers \|\| Download paper
2018	The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption/La influencia de la polÃÂtica y la economÃÂa en la adopciÃÂ³n de las Normas Internacionales de Info. (2018). Mora, Araceli. In: Estudios de EconomÃÂa Aplicada. RePEc:lrk:eeaart:36_2_4. Full description at Econpapers \|\| Download paper
2018	Discussion of Barker and Teixeira ([2018]. Gaps in the IFRS Conceptual Framework. Accounting in Europe, 15) and Van Mourik and Katsuo ([2018]. Profit or loss in the IASB Conceptual Framework. Accounti. (2018). Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:193-199. Full description at Econpapers \|\| Download paper
2018	Discussion of Ã¢â¬ËMaking Deferred Taxes RelevantÃ¢â¬â¢. (2018). Kvaal, Erlend. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:231-241. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Journal of International Accounting, Auditing and Taxation / Elsevier	16	43
2	Sustainability / MDPI	58	37
3	Accounting in Europe / Taylor & Francis Journals	16	23
4	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	34	23
5	The British Accounting Review / Elsevier	34	18
6	?eskÃ½ finan?nÃ a Ãº?etnÃ ?asopis / Prague University of Economics and Business	2	16
7	Accounting, Organizations and Society / Elsevier	86	14
8	Accounting and Business Research / Taylor & Francis Journals	33	13
9	Australian Accounting Review / CPA Australia	21	13
10	International Journal of Economics and Financial Issues / Econjournals	18	11
11	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	26	9