Citation analysis for Abacus / Accounting Foundation, University of Sydney

Citation Profile [Updated: 2023-11-03 08:28:08]

5 Years H Index

Impact Factor (IF)

0.43

5 Years IF

0.73

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
1998	0	0.28	0	0	13	13	50		0	0		0			0		0	0.13
2001	0	0.38	0.06	0.08	20	33	94	1	11	0		13	1		0		0	0.17
2002	0.15	0.41	0.2	0.18	21	54	386	11	22	20	3	33	6		0	1	0.05	0.21
2003	0.1	0.44	0.29	0.15	24	78	178	23	45	41	4	54	8	16	69.6	14	0.58	0.22
2004	0.22	0.49	0.19	0.18	22	100	150	19	64	45	10	65	12	8	42.1		0	0.22
2005	0.28	0.5	0.31	0.29	21	121	164	37	101	46	13	87	25	8	21.6		0	0.23
2006	0.21	0.5	0.32	0.27	28	149	268	48	149	43	9	108	29		0	1	0.04	0.22
2007	0.22	0.46	0.26	0.33	31	180	415	47	196	49	11	116	38	7	14.9	4	0.13	0.2
2008	0.22	0.49	0.41	0.33	26	206	200	85	281	59	13	126	42	15	17.6	5	0.19	0.23
2009	0.35	0.47	0.44	0.36	26	232	254	102	383	57	20	128	46	27	26.5	9	0.35	0.24
2010	0.38	0.48	0.5	0.43	26	258	127	130	513	52	20	132	57	28	21.5	3	0.12	0.21
2011	0.35	0.52	0.47	0.42	22	280	275	130	645	52	18	137	57	1	0.8	1	0.05	0.24
2012	0.42	0.52	0.46	0.48	20	300	62	138	783	48	20	131	63		0	1	0.05	0.22
2013	0.57	0.56	0.61	0.53	31	331	220	202	985	42	24	120	63	20	9.9	13	0.42	0.24
2014	0.31	0.55	0.64	0.5	21	352	144	226	1211	51	16	125	62	30	13.3	1	0.05	0.23
2015	0.48	0.55	0.81	0.61	22	374	141	301	1513	52	25	120	73	25	8.3	4	0.18	0.23
2016	0.33	0.53	0.58	0.57	30	404	148	235	1749	43	14	116	66	16	6.8	13	0.43	0.21
2017	0.37	0.54	0.62	0.49	21	425	132	264	2013	52	19	124	61	46	17.4	3	0.14	0.22
2018	0.53	0.56	0.83	0.7	22	447	132	371	2384	51	27	125	87	34	9.2	9	0.41	0.24
2019	0.74	0.58	0.71	0.68	27	474	50	337	2721	43	32	116	79	9	2.7		0	0.23
2020	0.65	0.7	0.69	0.74	23	497	30	341	3062	49	32	122	90	21	6.2	2	0.09	0.33
2021	0.52	0.87	0.86	0.99	24	521	21	446	3508	50	26	123	122	59	13.2	2	0.08	0.32
2022	0.43	1	0.65	0.73	24	545	10	354	3862	47	20	117	85	14	4	6	0.25	0.31

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	2002	Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Haniffa, R. M. ; Cooke, T. E.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349. Full description at Econpapers \|\| Download paper	263
2	2007	Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward I. ; Sabato, Gabriele. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357. Full description at Econpapers \|\| Download paper	171
3	2011	Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Chapple, Larelle ; Clarkson, Peter M. ; OVERELL, MICHAEL B.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60. Full description at Econpapers \|\| Download paper	141
4	2013	The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Gold, Daniel L. ; Clarkson, Peter M. ; Chapple, Larelle. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33. Full description at Econpapers \|\| Download paper	86
5	2006	International financial reporting standards and experts perceptions of disclosure quality. (2006). Gebhardt, Gunther ; Daske, Holger. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:3-4:p:461-498. Full description at Econpapers \|\| Download paper	79
6	2017	Does Integrated Reporting Matter to the Capital Market?. (2017). Zhou, Shan ; Green, Wendy ; Simnett, Roger. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:1:p:94-132. Full description at Econpapers \|\| Download paper	73
7	2008	Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. (2008). Whittington, Geoffrey. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168. Full description at Econpapers \|\| Download paper	70
8	2003	Earnings and Impression Management in Financial Reports: The Case of CEO Changes. (2003). Ramsay, Alan ; Mather, Paul ; Godfrey, Jayne . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123. Full description at Econpapers \|\| Download paper	61
9	2009	New Public Management: The Cruellest Invention of the Human Spirit?-super-1. (2009). Lapsley, Irvine. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21. Full description at Econpapers \|\| Download paper	58
10	2006	Social reporting by islamic banks. (2006). Maali, Bassam ; Casson, Peter ; Napier, Christopher. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289. Full description at Econpapers \|\| Download paper	53
11	2015	Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution. (2015). Gippel, Jennifer ; Zhu, Yushu ; Smith, Tom. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:2:p:143-168. Full description at Econpapers \|\| Download paper	48
12	2007	The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216. Full description at Econpapers \|\| Download paper	43
13	2008	To Fair Value or Not to Fair Value: A Broader Perspective. (2008). Ronen, Joshua. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:181-208. Full description at Econpapers \|\| Download paper	42
14	2009	Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers \|\| Download paper	40
15	2006	Principles- versus rules-based accounting standards: the FASBs standard setting strategy. (2006). Wagenhofer, Alfred ; Bromwich, Michael ; Benston, George J.. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:165-188. Full description at Econpapers \|\| Download paper	39
16	2011	IFRS Practices and the Persistence of Accounting System Classification. (2011). Nobes, Christopher. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:3:p:267-283. Full description at Econpapers \|\| Download paper	37
17	2007	Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership. (2007). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:271-296. Full description at Econpapers \|\| Download paper	36
18	2005	Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change. (2005). Potter, Bradley N.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:265-289. Full description at Econpapers \|\| Download paper	35
19	2004	Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness. (2004). Georgiou, George . In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:219-237. Full description at Econpapers \|\| Download paper	35
20	2009	Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy. (2009). Hartmann, Frank ; Perego, Paolo . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:397-428. Full description at Econpapers \|\| Download paper	34
21	2003	Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232. Full description at Econpapers \|\| Download paper	34
22	2007	The influence of culture on accountants application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48. Full description at Econpapers \|\| Download paper	33
23	2009	Accounting for Intangible Assets: There is Also an Income Statement. (2009). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371. Full description at Econpapers \|\| Download paper	33
24	2014	Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance. (2014). Herbohn, Kathleen ; Huay Yien Monica Loo, ; Walker, Julie. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:4:p:422-459. Full description at Econpapers \|\| Download paper	33
25	2016	Social Trust and Bank Loan Financing: Evidence from China. (2016). Chen, Deqiu ; Wang, Cong ; Liu, Xuejiao. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:374-403. Full description at Econpapers \|\| Download paper	29
26	2005	Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240. Full description at Econpapers \|\| Download paper	28
27	2008	Influence of Culture on Earnings Management: A Note. (2008). Doupnik, Timothy S.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340. Full description at Econpapers \|\| Download paper	28
28	2004	Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information. (2004). Grundfest, Joseph A. ; Griffin, Paul A. ; Perino, Michael A.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:21-48. Full description at Econpapers \|\| Download paper	26
29	2013	The Capital Asset Pricing Model ( CAPM ): The History of a Failed Revolutionary Idea in Finance?. (2013). Dempsey, Mike. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i::p:7-23. Full description at Econpapers \|\| Download paper	26
30	2010	The Value Relevance of Management Forecasts and Their Impact on Analysts Forecasts: Empirical Evidence From Japan. (2010). Ota, Koji . In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:1:p:28-59. Full description at Econpapers \|\| Download paper	25
31	2016	Pay Gap and Performance in China. (2016). Banker, Rajiv D ; Mehta, Mihir N ; Bu, Danlu . In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:501-531. Full description at Econpapers \|\| Download paper	24
32	2003	Replacement Cost Asset Valuation and Regulation of Energy Infrastructure Tariffs. (2003). Johnstone, D. J.. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:1-41. Full description at Econpapers \|\| Download paper	23
33	2007	Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model. (2007). Hensher, David ; Jones, Stewart. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:241-264. Full description at Econpapers \|\| Download paper	22
34	2006	Rules, principles and judgments in accounting standards. (2006). Bennett, Bruce ; Bradbury, Michael ; Prangnell, Helen. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:189-204. Full description at Econpapers \|\| Download paper	22
35	2005	Professional Accounting Standards and the Public Sector-a Mismatch. (2005). Barton, Allan . In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:2:p:138-158. Full description at Econpapers \|\| Download paper	21
36	2018	Discretionary Accruals: Earnings Management ... or Not?. (2018). Jackson, Andrew B. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:136-153. Full description at Econpapers \|\| Download paper	21
37	2005	The effect of legislation on corporate disclosure practices. (2005). Yeoh, Joanna ; Owusu-Ansah, Stephen. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:1:p:92-109. Full description at Econpapers \|\| Download paper	21
38	2007	Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice. (2007). McLeay, Stuart ; Jaafar, Aziz. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:156-189. Full description at Econpapers \|\| Download paper	21
39	2010	How Do Firms Implement Impairment Tests of Goodwill?. (2010). Petersen, Christian ; Plenborg, Thomas. In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:4:p:419-446. Full description at Econpapers \|\| Download paper	21
40	2004	Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China. (2004). Xiao, Jason Zezhong ; Weetman, Pauline ; Sun, Manli. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:2:p:193-218. Full description at Econpapers \|\| Download paper	19
41	2018	Does Ownership Identity Matter? A MetaÃ¢â¬Âanalysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership. (2018). Wang, Kun Tracy ; Shailer, Greg. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:1:p:1-35. Full description at Econpapers \|\| Download paper	19
42	2018	Twenty Years of Accounting and Finance Research on the Chinese Capital Market. (2018). Han, Jianlei ; Shi, Jing ; Pan, Zheyao ; He, Jing. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:576-599. Full description at Econpapers \|\| Download paper	19
43	2006	A true and fair view of the principles/rules debate. (2006). Alexander, David ; Jermakowicz, Eva. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:132-164. Full description at Econpapers \|\| Download paper	19
44	2005	The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures. (2005). Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:241-264. Full description at Econpapers \|\| Download paper	18
45	2002	Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue and Format Choices. (2002). Stevens, Kevin T. ; Shelton, Sandra Waller ; Hill, Nancy Thorley. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:1:p:78-90. Full description at Econpapers \|\| Download paper	18
46	2008	Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom. (2008). Papakonstantinou, Evangelos ; Geiger, Marshall A. ; Basioudis, Ilias G.. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:3:p:284-309. Full description at Econpapers \|\| Download paper	18
47	2009	Accounting, Intangible Assets, Stock Market Activity, and Measurement and Disclosure Policy-Views From the U.K.. (2009). Stark, Andrew W. ; Shen, Yun ; Mouselli, Sulaiman ; Dedman, Elisabeth . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:312-341. Full description at Econpapers \|\| Download paper	17
48	2007	On the IASB comprehensive income project: an analysis of the case for dual income display. (2007). de Beelde, Ignace ; van Cauwenberge, Philippe . In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:1-26. Full description at Econpapers \|\| Download paper	17
49	2014	Earnings Management Surrounding CEO Turnover: Evidence from Korea. (2014). Choe, Chongwoo ; Choi, Jong-Seo ; Kwak, Young-Min . In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:25-55. Full description at Econpapers \|\| Download paper	17
50	2013	Carbon Accounting: Challenges for Research in Management Control and Performance Measurement. (2013). Young, Anna ; Perego, Paolo ; Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:4:p:539-563. Full description at Econpapers \|\| Download paper	17

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

#	Year	Title	Cited
1	2011	Environmental Reporting and its Relation to Corporate Environmental Performance. (2011). Chapple, Larelle ; Clarkson, Peter M. ; OVERELL, MICHAEL B.. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:1:p:27-60. Full description at Econpapers \|\| Download paper	44
2	2007	Modelling Credit Risk for SMEs: Evidence from the U.S. Market. (2007). Altman, Edward I. ; Sabato, Gabriele. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357. Full description at Econpapers \|\| Download paper	43
3	2002	Culture, Corporate Governance and Disclosure in Malaysian Corporations. (2002). Haniffa, R. M. ; Cooke, T. E.. In: Abacus. RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349. Full description at Econpapers \|\| Download paper	42
4	2013	The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ). (2013). Gold, Daniel L. ; Clarkson, Peter M. ; Chapple, Larelle. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:1:p:1-33. Full description at Econpapers \|\| Download paper	39
5	2017	Does Integrated Reporting Matter to the Capital Market?. (2017). Zhou, Shan ; Green, Wendy ; Simnett, Roger. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:1:p:94-132. Full description at Econpapers \|\| Download paper	33
6	2015	Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution. (2015). Gippel, Jennifer ; Zhu, Yushu ; Smith, Tom. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:2:p:143-168. Full description at Econpapers \|\| Download paper	22
7	2016	Social Trust and Bank Loan Financing: Evidence from China. (2016). Chen, Deqiu ; Wang, Cong ; Liu, Xuejiao. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:374-403. Full description at Econpapers \|\| Download paper	20
8	2016	Pay Gap and Performance in China. (2016). Banker, Rajiv D ; Mehta, Mihir N ; Bu, Danlu . In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:501-531. Full description at Econpapers \|\| Download paper	17
9	2009	Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298. Full description at Econpapers \|\| Download paper	17
10	2006	Social reporting by islamic banks. (2006). Maali, Bassam ; Casson, Peter ; Napier, Christopher. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289. Full description at Econpapers \|\| Download paper	16
11	2009	New Public Management: The Cruellest Invention of the Human Spirit?-super-1. (2009). Lapsley, Irvine. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21. Full description at Econpapers \|\| Download paper	14
12	2007	Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership. (2007). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:3:p:271-296. Full description at Econpapers \|\| Download paper	14
13	2018	Discretionary Accruals: Earnings Management ... or Not?. (2018). Jackson, Andrew B. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:136-153. Full description at Econpapers \|\| Download paper	14
14	2019	The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China. (2019). Rajapakse, Theja ; Fonseka, Mohan ; Tian, Gaoliang. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:2:p:362-410. Full description at Econpapers \|\| Download paper	14
15	2014	Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance. (2014). Herbohn, Kathleen ; Huay Yien Monica Loo, ; Walker, Julie. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:4:p:422-459. Full description at Econpapers \|\| Download paper	13
16	2018	Does Ownership Identity Matter? A MetaÃ¢â¬Âanalysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership. (2018). Wang, Kun Tracy ; Shailer, Greg. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:1:p:1-35. Full description at Econpapers \|\| Download paper	11
17	2008	Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. (2008). Whittington, Geoffrey. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168. Full description at Econpapers \|\| Download paper	11
18	2018	Twenty Years of Accounting and Finance Research on the Chinese Capital Market. (2018). Han, Jianlei ; Shi, Jing ; Pan, Zheyao ; He, Jing. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:576-599. Full description at Econpapers \|\| Download paper	10
19	2018	InferenceÃÂ¢Ã¢âÂ¬ inÃÂ¢Ã¢âÂ¬ residuals as an Estimation Method for Earnings Management. (2018). Vasnev, Andrey ; Ma, LE ; Christodoulou, Demetris. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:154-180. Full description at Econpapers \|\| Download paper	10
20	2018	The Impact of CEO Narcissism on Earnings Management. (2018). Capalbo, Francesco ; Palumbo, Riccardo ; Mollica, Vito ; Lim, Ming Ying ; Frino, Alex. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:210-226. Full description at Econpapers \|\| Download paper	10
21	2007	The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence. (2007). Frost, Geoffrey R.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216. Full description at Econpapers \|\| Download paper	9
22	2009	Accounting for Intangible Assets: There is Also an Income Statement. (2009). PENMAN, STEPHEN H.. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371. Full description at Econpapers \|\| Download paper	9
23	2004	Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information. (2004). Grundfest, Joseph A. ; Griffin, Paul A. ; Perino, Michael A.. In: Abacus. RePEc:bla:abacus:v:40:y:2004:i:1:p:21-48. Full description at Econpapers \|\| Download paper	9
24	2019	Is Financial Reporting Still Useful? Australian Evidence. (2019). PINNUCK, MATTHEW ; Hanlon, Dean ; Gyles, Nikole ; Davern, Michael . In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:1:p:237-272. Full description at Econpapers \|\| Download paper	9
25	2018	The Future of Financial Reporting: Insights from Research. (2018). Barth, Mary E. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:1:p:66-78. Full description at Econpapers \|\| Download paper	8
26	2013	Carbon Accounting: Challenges for Research in Management Control and Performance Measurement. (2013). Young, Anna ; Perego, Paolo ; Hartmann, Frank. In: Abacus. RePEc:bla:abacus:v:49:y:2013:i:4:p:539-563. Full description at Econpapers \|\| Download paper	8
27	2009	Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy. (2009). Hartmann, Frank ; Perego, Paolo . In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:4:p:397-428. Full description at Econpapers \|\| Download paper	8
28	2018	Tax Avoidance, Managerial Ability, and Investment Efficiency. (2018). Khurana, Inder K ; Raman, K K ; Moser, William J. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:547-575. Full description at Econpapers \|\| Download paper	8
29	2003	Earnings and Impression Management in Financial Reports: The Case of CEO Changes. (2003). Ramsay, Alan ; Mather, Paul ; Godfrey, Jayne . In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123. Full description at Econpapers \|\| Download paper	7
30	2011	Distress Risk, Growth and Earnings Quality. (2011). Charitou, Andreas ; Lambertides, Neophytos ; Trigeorgis, Lenos. In: Abacus. RePEc:bla:abacus:v:47:y:2011:i:2:p:158-181. Full description at Econpapers \|\| Download paper	7
31	2010	The Value Relevance of Management Forecasts and Their Impact on Analysts Forecasts: Empirical Evidence From Japan. (2010). Ota, Koji . In: Abacus. RePEc:bla:abacus:v:46:y:2010:i:1:p:28-59. Full description at Econpapers \|\| Download paper	7
32	2007	The influence of culture on accountants application of financial reporting rules. (2007). Tsakumis, George T.. In: Abacus. RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48. Full description at Econpapers \|\| Download paper	7
33	2003	Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232. Full description at Econpapers \|\| Download paper	6
34	2018	Significance Testing in Accounting Research: A Critical Evaluation Based on Evidence. (2018). Kim, Jae H ; Ji, Philip Inyeob ; Ahmed, Kamran. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:524-546. Full description at Econpapers \|\| Download paper	6
35	2015	An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative. (2015). Barker, Richard ; McGeachin, Anne . In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:2:p:169-207. Full description at Econpapers \|\| Download paper	6
36	2006	Rules, principles and judgments in accounting standards. (2006). Bennett, Bruce ; Bradbury, Michael ; Prangnell, Helen. In: Abacus. RePEc:bla:abacus:v:42:y:2006:i:2:p:189-204. Full description at Econpapers \|\| Download paper	6
37	2022	Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity. (2022). Wagner, Niklas ; Kinateder, Harald ; Batten, Jonathan A. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:3:p:567-588. Full description at Econpapers \|\| Download paper	6
38	2021	Asset Redeployability and Corporate Tax Avoidance. (2021). Alam, Nurul ; Habib, Ahsan ; Hasan, Mostafa Monzur. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:2:p:183-219. Full description at Econpapers \|\| Download paper	6
39	2008	To Fair Value or Not to Fair Value: A Broader Perspective. (2008). Ronen, Joshua. In: Abacus. RePEc:bla:abacus:v:44:y:2008:i:2:p:181-208. Full description at Econpapers \|\| Download paper	5
40	2019	Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature. (2019). Gray, Sidney J ; Ivanova, Mariya N ; Hellman, Niclas. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:1:p:42-91. Full description at Econpapers \|\| Download paper	5
41	2017	The Contribution of Foreign Real Estate Investment to Housing Price Growth in Australian Capital Cities. (2017). Guest, Ross ; Rohde, Nicholas. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:3:p:304-318. Full description at Econpapers \|\| Download paper	5
42	2020	The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions. (2020). Saha, Amitav ; Bose, Sudipta ; Abeysekera, Indra. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:4:p:455-494. Full description at Econpapers \|\| Download paper	5
43	2019	Asset Disposal as a Method of Real Earnings Management: Evidence from the UK. (2019). Cao, Tongyu ; Campa, Domenico ; Donnelly, Ray. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:2:p:306-332. Full description at Econpapers \|\| Download paper	5
44	2016	Valuation: Accounting for Risk and the Expected Return. (2016). Penman, Stephen. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:106-130. Full description at Econpapers \|\| Download paper	5
45	2016	Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms. (2016). Ding, Shujun ; Wu, Zhenyu ; Liu, Mingzhi. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:3:p:351-373. Full description at Econpapers \|\| Download paper	5
46	2015	Accounting Research and Common Sense. (2015). Ohlson, James A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:525-535. Full description at Econpapers \|\| Download paper	5
47	2020	A Textual Analysis of US Corporate Social Responsibility Reports. (2020). Wang, Jingjing ; Tsang, Albert ; Clarkson, Peter M ; Richardson, Gordon D ; Ponn, Jordan ; Rudzicz, Frank. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:1:p:3-34. Full description at Econpapers \|\| Download paper	5
48	2014	Earnings Management Surrounding CEO Turnover: Evidence from Korea. (2014). Choe, Chongwoo ; Choi, Jong-Seo ; Kwak, Young-Min . In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:25-55. Full description at Econpapers \|\| Download paper	5
49	2016	Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. (2016). Monahan, Steven J ; Easton, Peter D. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:35-58. Full description at Econpapers \|\| Download paper	5
50	2015	Accounting Research: Past, Present, and Future. (2015). Zeff, Stephen A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:511-524. Full description at Econpapers \|\| Download paper	5

Citing documents used to compute impact factor: 20

Year	Title
2022	Does the Tone in Corporate Social Responsibility Reports Misdirect Analystsâ Forecasts in China?. (2022). Wu, Hongjun ; Liang, Xiaoying. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:24:p:16631-:d:1000927. Full description at Econpapers \|\| Download paper
2022	Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts. (2022). Li, Wanyun. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:44:y:2022:i:c:s1467089521000476. Full description at Econpapers \|\| Download paper
2022	The face of achievement: Editors facial structure and journal performance. (2022). Shan, Yuli ; Cao, Wei ; Xue, Rui ; Zhang, Mingxuan ; Tian, Jinfang. In: International Review of Financial Analysis. RePEc:eee:finana:v:84:y:2022:i:c:s1057521922003167. Full description at Econpapers \|\| Download paper
2022	. Full description at Econpapers \|\| Download paper
2022	Moving to a world beyond p-value. (2022). Kim, Jae H. In: Review of Managerial Science. RePEc:spr:rvmgts:v:16:y:2022:i:8:d:10.1007_s11846-021-00504-6. Full description at Econpapers \|\| Download paper
2022	A review and synthesis of contemporary sustainability accounting research and the development of a research agenda. (2022). Oosthuizen, Hein ; Horner, Claire ; de Villiers, Charl ; Hsiao, Peichi Kelly. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4453-4483. Full description at Econpapers \|\| Download paper
2022	Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data. (2022). Li, Zhongtian ; Jia, Jing ; de Villiers, Charl. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4523-4568. Full description at Econpapers \|\| Download paper
2022	Narrative disclosure quality and the timeliness of goodwill impairments. (2022). Walker, Martin ; Pappas, Kostas ; Iatridis, George Emmanuel. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:2:s0890838921000044. Full description at Econpapers \|\| Download paper
2022	Portability of firm corporate governance in mergers and acquisitions. (2022). Loureiro, Gilberto ; Hussain, Tanveer. In: Research in International Business and Finance. RePEc:eee:riibaf:v:63:y:2022:i:c:s0275531922001635. Full description at Econpapers \|\| Download paper
2022	Hamadaâs equation and the beta of debt under CAPM. (2022). Tulig, Steve ; Johnstone, David. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:2:p:2385-2399. Full description at Econpapers \|\| Download paper
2022	Auditorsâ propensity and accuracy in issuing going?concern modified audit opinions for charities. (2022). Carson, Elizabeth ; Simnett, Roger ; Yang, Yitang. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:s1:p:1273-1306. Full description at Econpapers \|\| Download paper
2022	Corporate social responsibility performance and the reputational incentives of independent directors. (2022). Monroe, Gary S ; Lu, Louise Y ; Lim, Youngdeok ; Khoo, Eunice S. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:5-6:p:841-881. Full description at Econpapers \|\| Download paper
2022	The effects of audit committee ties and industry expertise on investor judgmentsâExtending Source Credibility Theory. (2022). Wright, Arnold M ; Krishnamoorthy, Ganesh ; Gaynor, Lisa Milici ; Cohen, Jeffrey R. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:102:y:2022:i:c:s0361368222000198. Full description at Econpapers \|\| Download paper
2022	Whos Greenwashing Via the Media and What are the Consequences? Evidence From China. (2022). faff, robert ; Li, Yong ; He, Jing ; Cao, Jerry. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:4:p:759-786. Full description at Econpapers \|\| Download paper
2022	Investor Sentiment and Firm Capital Structure. (2022). Liu, Jia ; Hoque, Hafiz. In: Working Papers. RePEc:swn:wpaper:2022-01. Full description at Econpapers \|\| Download paper
2022	Asset redeployability and trade credit. (2022). Alam, Nurul ; Hasan, Mostafa Monzur. In: International Review of Financial Analysis. RePEc:eee:finana:v:80:y:2022:i:c:s1057521922000047. Full description at Econpapers \|\| Download paper
2022	Do liquid assets lure managers? Evidence from corporate misconduct. (2022). Nadeem, Muhammad ; Atawnah, Nader ; Zaman, Rashid ; Shakri, Irfan Haider ; Bahadar, Stephen. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:7-8:p:1425-1453. Full description at Econpapers \|\| Download paper
2022	Asset redeployability and credit ratings. (2022). Ranasinghe, Dinithi ; Habib, Ahsan. In: Finance Research Letters. RePEc:eee:finlet:v:50:y:2022:i:c:s1544612322004780. Full description at Econpapers \|\| Download paper
2022	Real earnings management: A review of the international literature. (2022). Ahmad, Fawad ; Biswas, Pallab Kumar ; Wu, Julia Yonghua ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4279-4344. Full description at Econpapers \|\| Download paper
2022	How Does Economic Policy Uncertainty Affect Momentum Returns? Evidence from China. (2022). Wang, Yuyan ; Zhao, Peizhi. In: IJFS. RePEc:gam:jijfss:v:10:y:2022:i:3:p:59-:d:869158. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2022

Year	Citing document
2022	Corporate carbon emissions and market valuation of organic and inorganic investments. (2022). Kwabi, Frank ; Kwansa, Nana Abena ; Adamolekun, Gbenga. In: Economics Letters. RePEc:eee:ecolet:v:221:y:2022:i:c:s0165176522003615. Full description at Econpapers \|\| Download paper
2022	Equity premium prediction using the price of crude oil: Uncovering the nonlinear predictive impact. (2022). Nonejad, Nima. In: Energy Economics. RePEc:eee:eneeco:v:115:y:2022:i:c:s0140988322005242. Full description at Econpapers \|\| Download paper
2022	COVID-19 government interventions and cryptocurrency market: Is there any optimum portfolio diversification?. (2022). Masih, Abul ; Chowdhury, Mohammad Ashraful ; Abdullah, Mohammad ; Ferdous, Mohammad Ashraful. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001639. Full description at Econpapers \|\| Download paper
2022	. Full description at Econpapers \|\| Download paper
2022	Theories of financing for entrepreneurial firms: a review. (2022). Miglo, Anton. In: MPRA Paper. RePEc:pra:mprapa:115835. Full description at Econpapers \|\| Download paper
2022	Sustainability of electricity prices and the consequences for the Prague Stock Exchange. (2022). Ule, Petr ; Hakova, Simona ; Aliu, Florin. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:10:y:2022:i:2:p:473-494. Full description at Econpapers \|\| Download paper

Recent citations received in 2021

Year	Citing document
2021
2021	Company liquidity as a reflection of receivables and payables management. (2021). Vighova, Agnea ; Tangova, Nora. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:9:y:2021:i:2:p:238-254. Full description at Econpapers \|\| Download paper

Recent citations received in 2020

Year	Citing document
2020	What Does the CAPM Say About Operating Leverage?. (2020). Liang, Zini ; Zhu, Yushu ; Shen, Yun ; Smith, Tom ; Linnenluecke, Martina K. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:2:p:288-291. Full description at Econpapers \|\| Download paper
2020	Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions. (2020). Marrone, Mauricio ; Linnenluecke, Martina K ; Singh, Abhay K. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:4:p:3217-3251. Full description at Econpapers \|\| Download paper

Recent citations received in 2019

Year	Citing document

10 most frequent citing series

#	Series	H	Cites
1	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	35	235
2	Sustainability / MDPI	62	144
3	Abacus / Accounting Foundation, University of Sydney	27	143
4	Journal of International Accounting, Auditing and Taxation / Elsevier	18	53
5	Journal of Business Ethics / Springer	104	52
6	Business Strategy and the Environment / Wiley Blackwell	69	46
7	The British Accounting Review / Elsevier	37	43
8	Australian Accounting Review / CPA Australia	23	38
9	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	51	37
10	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	29	36
11	International Review of Financial Analysis / Elsevier	63	35