Citation analysis for European Accounting Review / Taylor & Francis Journals

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

5 Years H Index

Impact Factor (IF)

0.75

5 Years IF

0.98

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
1992	0	0.11	0.05	0	42	42	158	2	2	0		0		2	100	2	0.05	0.05
1993	0.05	0.13	0.03	0.05	49	91	134	3	5	42	2	42	2	3	100	1	0.02	0.06
1994	0.02	0.14	0.02	0.02	34	125	142	2	7	91	2	91	2		0		0	0.06
1995	0	0.22	0.02	0.02	50	175	262	3	10	83		125	3	1	33.3		0	0.1
1996	0.05	0.25	0.05	0.07	60	235	222	12	22	84	4	175	12		0		0	0.12
1997	0.05	0.24	0.17	0.09	29	264	233	44	66	110	5	235	21	25	56.8	2	0.07	0.11
1998	0.18	0.28	0.21	0.13	55	319	263	67	133	89	16	222	28	22	32.8	3	0.05	0.13
1999	0.18	0.3	0.3	0.14	42	361	318	107	240	84	15	228	33	54	50.5	8	0.19	0.15
2000	0.15	0.35	0.25	0.14	34	395	444	97	337	97	15	236	33	24	24.7	4	0.12	0.16
2001	0.14	0.38	0.19	0.14	36	431	341	83	420	76	11	220	30	41	49.4	1	0.03	0.17
2002	0.21	0.41	0.3	0.15	42	473	448	142	562	70	15	196	29	96	67.6	3	0.07	0.21
2003	0.13	0.44	0.14	0.12	37	510	352	69	631	78	10	209	26	6	8.7	1	0.03	0.22
2004	0.1	0.49	0.16	0.19	32	542	456	86	717	79	8	191	37	8	9.3	4	0.13	0.22
2005	0.2	0.5	0.23	0.31	37	579	943	129	849	69	14	181	56	8	6.2	1	0.03	0.23
2006	0.51	0.5	0.37	0.46	29	608	316	226	1075	69	35	184	84	8	3.5	1	0.03	0.23
2007	0.58	0.46	0.38	0.45	28	636	723	243	1318	66	38	177	79	3	1.2	1	0.04	0.2
2008	0.51	0.49	0.46	0.59	25	661	604	303	1622	57	29	163	96	9	3	3	0.12	0.23
2009	0.75	0.47	0.47	0.67	41	702	426	332	1954	53	40	151	101	3	0.9		0	0.23
2010	0.58	0.48	0.68	0.75	37	739	432	501	2455	66	38	160	120	28	5.6	3	0.08	0.21
2011	0.46	0.52	0.66	0.78	33	772	160	513	2968	78	36	160	125	9	1.8	5	0.15	0.24
2012	0.36	0.51	0.59	0.7	34	806	305	475	3443	70	25	164	115	6	1.3	1	0.03	0.22
2013	0.43	0.56	0.68	0.68	18	824	187	560	4005	67	29	170	115	4	0.7	8	0.44	0.24
2014	0.56	0.55	0.67	0.6	27	851	234	569	4577	52	29	163	98	16	2.8	4	0.15	0.23
2015	0.53	0.55	0.72	0.63	29	880	256	626	5207	45	24	149	94	18	2.9	6	0.21	0.23
2016	0.66	0.53	0.67	0.65	31	911	203	609	5819	56	37	141	92	19	3.1	3	0.1	0.21
2017	0.78	0.55	0.68	0.86	33	944	128	637	6457	60	47	139	119	7	1.1	4	0.12	0.21
2018	0.61	0.57	0.83	0.95	32	976	136	807	7266	64	39	138	131	6	0.7	4	0.13	0.24
2019	0.4	0.6	0.64	0.78	38	1014	100	652	7918	65	26	152	118		0	2	0.05	0.24
2020	0.76	0.73	0.73	0.95	39	1053	55	771	8689	70	53	163	155		0	10	0.26	0.34
2021	0.75	1.02	0.78	0.98	41	1094	36	854	9543	77	58	173	169		0	5	0.12	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	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	216
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	153
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	136
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	134
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	113
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	110
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	100
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	100
9	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	99
10	2000	The new social audits: accountability, managerial capture or the agenda of social champions?. (2000). David L. Owen, Tracey A. Swift, Christopher Humphr, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:81-98. Full description at Econpapers \|\| Download paper	99
11	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	96
12	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	83
13	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	81
14	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	81
15	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	78
16	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	75
17	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	75
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	74
19	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	70
20	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	69
21	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	69
22	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	67
23	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	66
24	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	64
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	63
26	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	61
27	1999	Financial reporting on the Internet by leading UK companies. (1999). B. M. Craven, C. L. Marston, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:321-333. Full description at Econpapers \|\| Download paper	60
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	60
29	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	59
30	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	58
31	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	58
32	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	58
33	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
34	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	56
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	56
36	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	55
37	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	55
38	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	54
39	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	53
40	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	52
41	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	52
42	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	52
43	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	51
44	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	51
45	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	48
46	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	47
47	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	47
48	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	43
49	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	43
50	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	43

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	56
2	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	44
3	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	41
4	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	40
5	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	39
6	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
7	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	26
8	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	25
9	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
10	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	24
11	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	22
12	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	21
13	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	20
14	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	19
15	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	19
16	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	19
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	17
18	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	17
19	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
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	17
21	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	17
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	16
23	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	16
24	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	16
25	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	16
26	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	16
27	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	15
28	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	15
29	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	15
30	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	14
31	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	14
32	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	14
33	2008	Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality. (2008). Pomeroy, Bradley ; Thornton, Daniel . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:2:p:305-330. Full description at Econpapers \|\| Download paper	13
34	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	13
35	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	13
36	2019	Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements. (2019). Romi, Andrea M ; Patten, Dennis M ; Michelon, Giovanna. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:2:p:395-422. Full description at Econpapers \|\| Download paper	13
37	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	13
38	2008	The Value Relevance of Greenhouse Gas Emissions Allowances: An Exploratory Study in the Related United States SO2 Market. (2008). Johnston, Derek ; Sefcik, Stephan ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:747-764. Full description at Econpapers \|\| Download paper	12
39	2009	How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects. (2009). Naranjo-Gil, David ; Maas, Victor ; Hartmann, Frank. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:4:p:667-695. Full description at Econpapers \|\| Download paper	12
40	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	12
41	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	12
42	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	12
43	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	11
44	2015	Boards Response to Shareholders Dissatisfaction: The Case of Shareholders Say on Pay in the UK. (2015). Alissa, Walid . In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:4:p:727-752. Full description at Econpapers \|\| Download paper	11
45	2018	Returnee Talent and Corporate Investment: Evidence from China. (2018). Dai, Yunhao ; Liu, Shasha ; Kong, Dongmin. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:2:p:313-337. Full description at Econpapers \|\| Download paper	11
46	2009	On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform. (2009). Paulsson, Gert ; Mussari, Riccardo ; Lapsley, Irvine. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:4:p:719-723. Full description at Econpapers \|\| Download paper	11
47	2019	Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting. (2019). Sakhel, Alice ; Schiemann, Frank . In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:4:p:791-818. Full description at Econpapers \|\| Download paper	11
48	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	11
49	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
50	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

Citing documents used to compute impact factor: 58

Year	Title
2021	Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. (2021). Velte, Patrick ; Thesing, Johannes. In: Journal of Business Economics. RePEc:spr:jbecon:v:91:y:2021:i:7:d:10.1007_s11573-020-01025-6. Full description at Econpapers \|\| Download paper
2021	Local political corruption and Firms non-GAAP reporting. (2021). Xinyu, Yang ; Yi, Louise ; Jiang, Xuejun ; Chen, Xia. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001930. Full description at Econpapers \|\| Download paper
2021	Organizational capital, corporate tax avoidance, and firm value. (2021). Qiu, Buhui ; Lobo, Gerald J ; Hasan, Mostafa Monzur. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001723. Full description at Econpapers \|\| Download paper
2021	Knowledge Management for Sustainable Development in the Era of Continuously Accelerating Technological Revolutions: A Framework and Models. (2021). Russ, Meir. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:6:p:3353-:d:519627. Full description at Econpapers \|\| Download paper
2021	Corporate uptake of the Sustainable Development Goals: Mere greenwashing or an advent of institutional change?. (2021). Lashitew, Addisu A. In: Journal of International Business Policy. RePEc:pal:joibpo:v:4:y:2021:i:1:d:10.1057_s42214-020-00092-4. Full description at Econpapers \|\| Download paper
2021	An international study of carbon information asymmetry and independent carbon assurance. (2021). Pan, Lipeng ; Tang, Qingliang ; Fan, Hanlu. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:1:s0890838920300913. Full description at Econpapers \|\| Download paper
2021	Green credit policy and corporate access to bank loans in China: The role of environmental disclosure and green innovation. (2021). Tripe, David ; Zhang, Yuming ; Xing, Chao. In: International Review of Financial Analysis. RePEc:eee:finana:v:77:y:2021:i:c:s105752192100171x. Full description at Econpapers \|\| Download paper
2021	The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries. (2021). Shao, Xiaorui ; Xu, Jianfeng ; Luo, LE ; Jiang, Yan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:3:s1815566921000370. 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	Mediation effect of studentsâ perception of accounting on the relationship between game-based learning and learning approaches. (2021). Cilloni, Andrea ; Sugahara, Satoshi. In: Journal of Accounting Education. RePEc:eee:joaced:v:56:y:2021:i:c:s0748575121000178. Full description at Econpapers \|\| Download paper
2021	Shareholder litigation rights and stock price crash risk. (2021). Zurbruegg, Ralf ; Obaydin, Ivan ; Elnahas, Ahmed ; Adhikari, Binay Kumar ; Hossain, Md Noman. In: Journal of Corporate Finance. RePEc:eee:corfin:v:66:y:2021:i:c:s0929119920302704. Full description at Econpapers \|\| Download paper
2021	Adoption of management control systems and performance in public sector organizations. (2021). Rodrigues, Ricardo ; Samagaio, Antonio ; Felicio, Teresa. In: Journal of Business Research. RePEc:eee:jbrese:v:124:y:2021:i:c:p:593-602. Full description at Econpapers \|\| Download paper
2021	The effect of enabling versus coercive performance measurement systems on procedural fairness and red tape. (2021). Kaufmann, Wesley ; Leliveld, Marijke C. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:2:d:10.1007_s00187-021-00316-5. Full description at Econpapers \|\| Download paper
2021	The perceived managerial discretion: A methodological perspective. (2021). Trucco, Sara ; Demartini, Chiara ; Beretta, Valentina. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2021-001-s1007. Full description at Econpapers \|\| Download paper
2021	The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange. (2021). Tampakoudis, Ioannis ; Mitskinis, Dimitrios ; Nerantzidis, Michail ; Drogalas, George. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:18:y:2021:i:1:d:10.1057_s41310-020-00088-9. Full description at Econpapers \|\| Download paper
2021	Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity. (2021). Yekini, Sina ; Alhababsah, Salem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951821000021. Full description at Econpapers \|\| Download paper
2021	Do Overlapped Audit Committee Directors Affect Tax Avoidance?. (2021). Hussainey, Khaled ; al Lawati, Hidaya. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:10:p:487-:d:656211. Full description at Econpapers \|\| Download paper
2021	Audit Committees and COVID-19-Related Disclosure Tone: Evidence from Oman. (2021). Hussainey, Khaled ; Pria, Shanmuga ; Alshabibi, Badar. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:12:p:609-:d:703208. Full description at Econpapers \|\| Download paper
2021	Disclosure quality vis-Ã -vis disclosure quantity: Does audit committee matter in Omani financial institutions?. (2021). Sagitova, Roza ; Hussainey, Khaled ; Lawati, Hidaya. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:57:y:2021:i:2:d:10.1007_s11156-020-00955-0. Full description at Econpapers \|\| Download paper
2021	An Experimental Study on Information Acquisition and Disclosure in a Cournot Duopoly Market. (2021). Miwa, Kazunori. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:1301r. Full description at Econpapers \|\| Download paper
2021	Annual report readability and the cost of equity capital. (2021). Saadi, Samir ; Boubaker, Sabri ; Ding, Xiaoya ; Rjiba, Hatem. In: Journal of Corporate Finance. RePEc:eee:corfin:v:67:y:2021:i:c:s0929119921000237. Full description at Econpapers \|\| Download paper
2021	Do commonalities facilitate private information channels? Evidence from common gender and insider trading. (2021). Garcia Osma, Beatriz ; Scarlat, Elvira ; Clacher, Iain ; Shields, Karin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s092911992100184x. Full description at Econpapers \|\| Download paper
2021	Integrated Reporting as an Academic Research Concept in the Area of Business. (2021). Moraga-Flores, Hugo ; Gallegos, Juan Alejandro ; Navarrete-Oyarce, Jose ; Gallizo, Jose Luis. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:14:p:7741-:d:592422. Full description at Econpapers \|\| Download paper
2021	Exploring the Moderating Role of Social and Ethical Practices in the Relationship between Environmental Disclosure and Financial Performance: Evidence from ESG Companies. (2021). Siggia, Dario ; Rossi, Matteo ; Chouaibi, Salim. In: Sustainability. RePEc:gam:jsusta:v:14:y:2021:i:1:p:209-:d:711368. Full description at Econpapers \|\| Download paper
2021	The Disciplinary Effect of Social Media: Evidence from Firms Responses to Glassdoor Reviews. (2021). Zhu, Chenqi ; Dube, Svenja. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1783-1825. 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	Does religiosity matter for corporate labor investment decisions?. (2021). Yawson, Alfred ; Sualihu, Mohammed Aminu ; Khedmati, Mehdi. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000229. Full description at Econpapers \|\| Download paper
2021	Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement. (2021). Paugam, Luc ; Lobo, Gerald J ; Filip, Andrei. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:36-69. Full description at Econpapers \|\| Download paper
2021	Financial constraints and future tax outcome volatility. (2021). Shu, Sydney Qing ; Omer, Thomas C ; Akamah, Herita T. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:637-665. Full description at Econpapers \|\| Download paper
2021	Partner Gender Differences in Prestige of Clients Served at the Largest U.S. Audit Firms. (2021). Rakestraw, Joseph R ; Higgs, Julia L ; Harris, Kathleen M ; Almer, Elizabeth D. In: Journal of Business Ethics. RePEc:kap:jbuset:v:173:y:2021:i:2:d:10.1007_s10551-020-04532-2. Full description at Econpapers \|\| Download paper
2021	The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions. (2021). Elamer, Ahmed A ; Wang, Yan ; Ntim, Collins G ; Elmagrhi, Mohamed H ; Crossley, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:45:y:2021:i:c:s1061951821000537. Full description at Econpapers \|\| Download paper
2021	Gender, ethnicity and stock liquidity: evidence from South Africa. (2021). Muniandy, Balachandran ; Nguyen, Ha Thanh . In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:s1:p:2337-2377. Full description at Econpapers \|\| Download paper
2021	The effect of co-opted directors on firm risk during a stressful time: Evidence from the financial crisis. (2021). Jiraporn, Pornsit ; Chaivisuttangkun, Sirithida. In: Finance Research Letters. RePEc:eee:finlet:v:39:y:2021:i:c:s1544612319311328. Full description at Econpapers \|\| Download paper
2021	Fiduciary duty or loyalty? Evidence from co-opted boards and corporate misconduct. (2021). Liu, Jia ; Baghdadi, Ghasan A ; Atawnah, Nader ; Zaman, Rashid. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001887. Full description at Econpapers \|\| Download paper
2021	The bright side of co?opted boards: Evidence from firm innovation. (2021). Yin, Xiangkang ; Vu, LE ; Nguyen, Lily. In: The Financial Review. RePEc:bla:finrev:v:56:y:2021:i:1:p:29-53. Full description at Econpapers \|\| Download paper
2021	Do co-opted boards increase insider profitability?. (2021). Iqbal, Jamshed ; Ali, Searat ; Malik, Ihtisham ; Rahman, Dewan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:3:s1815566921000230. Full description at Econpapers \|\| Download paper
2021	Eyes on the prize: CEO and director retirement preferences and acquisitions. (2021). Clout, Victoria ; Yang, Jin Sug ; Loyeung, Anna ; Ghannam, Samir. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:s1:p:1345-1361. Full description at Econpapers \|\| Download paper
2021	Audit Committee Financial Expertise, Litigation Risk, and Auditor?Provided Tax Servicesâ . (2021). Paquette, Suzanne M ; Bedard, Jean. In: Accounting Perspectives. RePEc:wly:accper:v:20:y:2021:i:1:p:7-48. Full description at Econpapers \|\| Download paper
2021	Independent directorsâ legal expertise, bank risk-taking and performance. (2021). Sun, Jerry ; Liu, Guoping. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:1:s1815566920300540. Full description at Econpapers \|\| Download paper
2021	The effectiveness of chief financial officer board membership in improving corporate investment efficiency. (2021). Karim, Khondkar ; Gan, Huiqi ; Liu, Yin. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:57:y:2021:i:2:d:10.1007_s11156-020-00953-2. 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
2021	Female Audit Partners and Extended Audit Reporting: UK Evidence. (2021). Elamer, Ahmed ; Elmahgoub, Mohamed ; Abdelfattah, Tarek. In: Journal of Business Ethics. RePEc:kap:jbuset:v:174:y:2021:i:1:d:10.1007_s10551-020-04607-0. Full description at Econpapers \|\| Download paper
2021	Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases. (2021). Unda, Luisa A ; Ranasinghe, Dinithi ; Mather, Paul. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:3:s1815566921000369. Full description at Econpapers \|\| Download paper
2021	Test-bedding the new reporting standards for loan loss reserves. (2021). Shehata, Mohamed ; Mestelman, Stuart ; Kanagaretnam, Kiridaran ; Gomaa, Mohamed. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:187:y:2021:i:c:p:225-245. Full description at Econpapers \|\| Download paper
2021	Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan. (2021). Chen, Chun-Chih ; Kuo, Po-Wen. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:4:p:1768-:d:494783. Full description at Econpapers \|\| Download paper
2021	Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Christensen, Hans B ; Hail, Luzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5. Full description at Econpapers \|\| Download paper
2021	Climate change mitigation: Carbon assurance and reporting integrity. (2021). Zaman, Mahbub ; Houqe, Muhammad Nurul ; Bui, Binh. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:8:p:3839-3853. Full description at Econpapers \|\| Download paper
2021	Is assurance on risk management systems relevant for bankersâ decisions?. (2021). Gauch, Kevin ; Quick, Reiner. In: Advances in accounting. RePEc:eee:advacc:v:55:y:2021:i:c:s0882611021000523. Full description at Econpapers \|\| Download paper
2021	Does revenue-expense matching play a differential role in analystsâ earnings and revenue forecasts?. (2021). Kim, Sangwan. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000597. Full description at Econpapers \|\| Download paper
2021	Self-citation and citation of top journal publishers and their interpretation in the journal-discipline context. (2021). Zhou, Yangping. In: Scientometrics. RePEc:spr:scient:v:126:y:2021:i:7:d:10.1007_s11192-021-03995-y. Full description at Econpapers \|\| Download paper
2021	Are FT50 journals really leading? A comment on Fassin. (2021). Moussa, Salim. In: Scientometrics. RePEc:spr:scient:v:126:y:2021:i:12:d:10.1007_s11192-021-04158-9. Full description at Econpapers \|\| Download paper
2021	How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance. (2021). Morais, Ana Isabel ; Barreiro, Maria Albertina. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:19:p:10761-:d:644924. Full description at Econpapers \|\| Download paper
2021	Does positive CSR increase willingness to invest in a company based on performance? The incremental role of combined assurance. (2021). Hoang, Hien ; Phang, Soonyeow. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5631-5654. Full description at Econpapers \|\| Download paper
2021	Silence can be golden: On the value of allowing managers to keep silent when information is soft. (2021). Versano, Tsahi. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410121000148. Full description at Econpapers \|\| Download paper
2021	Multidimensionality of text based financial constraints and working capital management. (2021). Zhu, Pengcheng ; Dutta, Shantanu ; Banerjee, Pradip. In: International Review of Financial Analysis. RePEc:eee:finana:v:77:y:2021:i:c:s1057521921001964. Full description at Econpapers \|\| Download paper
2021	Goodwill impairment and CEO overconfidence. (2021). Wang, Hongxia ; Ngo, Thanh ; Killins, Robert. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:29:y:2021:i:c:s2214635021000034. Full description at Econpapers \|\| Download paper
2021	Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm. (2021). Meidell, Anita ; Kraus, Kalle ; Kaarboe, Katarina ; Carlssonwall, Martin. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:1:p:72-100. Full description at Econpapers \|\| Download paper
2021	Stock markets and female participation in the labor force. (2021). Wiener, Zvi ; Mugerman, Yevgeny ; Abudy, Menachem. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:74:y:2021:i:c:s1042443121000160. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2021

Year	Citing document
2021	Effect of the Application of IFRS 15: Evidence from Bulgaria. (2021). Stoykova, Ani. In: Economic Studies journal. RePEc:bas:econst:y:2021:i:3:p:174-188. Full description at Econpapers \|\| Download paper
2021	Does real earnings smoothing reduce investorsâ perceived risk?. (2021). Zhang, Eliza Xia ; Wang, Jeff J ; Kim, Jeongbon. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1560-1595. Full description at Econpapers \|\| Download paper
2021	Do commonalities facilitate private information channels? Evidence from common gender and insider trading. (2021). Garcia Osma, Beatriz ; Scarlat, Elvira ; Clacher, Iain ; Shields, Karin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s092911992100184x. Full description at Econpapers \|\| Download paper
2021	Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies. (2021). Wahlstrom, Ranik Raaen ; Kainth, Akarsh. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:3:p:123-:d:517046. Full description at Econpapers \|\| Download paper
2021	The Influencing Mechanism of Internal Control Effectiveness on Technological Innovation: CSR as a Mediator. (2021). Chun, Dongphil ; Zhang, Zhenyang ; Wang, Xinyuan. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:23:p:13122-:d:688767. Full description at Econpapers \|\| Download paper

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	Does Short-Termism Influence the Market Value of Companies? Evidence from EU Countries. (2020). Sajnog, Artur ; Pieloch-Babiarz, Aleksandra ; Janicka, Magorzata. In: JRFM. RePEc:gam:jjrfmx:v:13:y:2020:i:11:p:272-:d:440880. Full description at Econpapers \|\| Download paper
2020	Learning from the Best: New Challenges and Trends in IR Reportersâ Disclosure and the Role of SDGs. (2020). Grana, Fabrizio ; Strologo, Alberto Dello ; Izzo, Maria Federica. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:14:p:5545-:d:382384. Full description at Econpapers \|\| Download paper
2020	Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka. (2020). Nuwan, A D ; Senaratne, Samanthi ; Cooray, Thilini ; Samudrage, Dileepa ; Herath, Roshan. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:19:p:8183-:d:423644. 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). Ho-Tan-Phat Phan, ; Cardoni, Andrea ; de Luca, Francesco ; Kiseleva, Evgeniia. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1776-:d:325888. Full description at Econpapers \|\| Download paper
2020	The âWalkâ towards the UN Sustainable Development Goals: Does Mandated âTalkâ through NonFinancial Disclosure Affect Companiesâ Financial Performance?. (2020). Iaia, Lea ; de Luca, Francesco ; Ho-Tan-Phat Phan, . 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
2019	Subordinate perceptions of the superior and agency costs: Theory and evidence. (2019). Majerczyk, Michael ; Douthit, Jeremy. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:78:y:2019:i:c:s0361368219300443. Full description at Econpapers \|\| Download paper
2019	Experimental Evidence on the Impact of Replacing the Incurred Credit Loss Model of Bank Loan Loss Provisions with the International or US Accounting Standards BoardsÃ¢â¬â¢ Expected Credit Loss Models. (2019). Mestelman, Stuart ; Shehata, Mohamed ; Kanagaretnam, Kiridaran ; Gomaa, Mohamed. In: Department of Economics Working Papers. RePEc:mcm:deptwp:2019-10. Full description at Econpapers \|\| Download paper

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). Lin, Xiaojun ; Lyu, Chan ; Huang, Shengzhong. 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). Hur, Kang Sung ; Hwang, Intae ; Kang, Sun Min. 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). Shao, Shuai ; Luo, Mei ; Zhang, Frank. 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

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	58	291
2	Journal of International Accounting, Auditing and Taxation / Elsevier	16	146
3	Journal of Business Ethics / Springer	96	143
4	The British Accounting Review / Elsevier	34	139
5	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	26	137
6	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	34	128
7	Accounting, Organizations and Society / Elsevier	86	119
8	Business Strategy and the Environment / Wiley Blackwell	63	112
9	Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung / Springer	9	110
10	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	48	108
11	Journal of Management & Governance / Springer	29	76