Citation analysis for Accounting in Europe / Taylor & Francis Journals

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

5 Years H Index

Impact Factor (IF)

0.31

5 Years IF

0.22

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	84		0	0		0			0		0	0.23
2006	0.25	0.5	0.1	0.25	12	20	88	2	2	8	2	8	2		0		0	0.22
2007	0.45	0.46	0.34	0.45	9	29	91	10	12	20	9	20	9		0		0	0.2
2008	0.43	0.49	0.46	0.41	8	37	33	17	29	21	9	29	12		0		0	0.23
2009	0.47	0.47	0.53	0.49	12	49	82	26	55	17	8	37	18	3	11.5		0	0.24
2010	0.5	0.48	0.79	0.67	14	63	119	50	105	20	10	49	33	3	6		0	0.21
2011	0.19	0.52	0.53	0.56	14	77	77	41	146	26	5	55	31	6	14.6	1	0.07	0.24
2012	0.5	0.52	0.6	0.42	13	90	68	53	200	28	14	57	24	7	13.2		0	0.22
2013	0.48	0.56	0.59	0.48	16	106	51	63	263	27	13	61	29		0	1	0.06	0.24
2014	0.17	0.55	0.59	0.46	18	124	72	73	336	29	5	69	32	8	11	5	0.28	0.23
2015	0.06	0.55	0.36	0.31	13	137	43	50	386	34	2	75	23		0		0	0.23
2016	0.42	0.53	0.61	0.39	24	161	78	99	485	31	13	74	29	29	29.3	9	0.38	0.21
2017	0.32	0.54	0.38	0.32	35	196	71	74	559	37	12	84	27	8	10.8	2	0.06	0.22
2018	0.32	0.56	0.62	0.47	20	216	27	134	693	59	19	106	50	15	11.2	4	0.2	0.24
2019	0.24	0.58	0.42	0.35	15	231	15	96	789	55	13	110	38		0	2	0.13	0.23
2020	0.26	0.7	0.41	0.34	16	247	10	101	890	35	9	107	36		0		0	0.33
2021	0.19	0.87	0.42	0.41	16	263	11	110	1000	31	6	110	45		0	1	0.06	0.32
2022	0.31	1	0.27	0.22	15	278	6	76	1076	32	10	102	22		0	3	0.2	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	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	38
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	34
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	33
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	31
5	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
6	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	28
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	21
8	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
9	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
10	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	19
11	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	19
12	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	18
13	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	18
14	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
15	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	18
16	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	17
17	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
18	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
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	15
20	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	15
21	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	15
22	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	14
23	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
24	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	14
25	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	14
26	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
27	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
28	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	12
29	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	11
30	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	11
31	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
32	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	10
33	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
34	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	10
35	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
36	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
37	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	10
38	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
39	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	10
40	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	10
41	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
42	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	9
43	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	9
44	2016	Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. (2016). Schatt, Alain ; Walliser, Elisabeth ; Bessieux-Ollier, Corinne ; Doukakis, Leonidas . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:307-327. Full description at Econpapers \|\| Download paper	9
45	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	9
46	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
47	2016	Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009Ã¢â¬â2016. (2016). Hashim, Noor ; Ohanlon, John ; Li, Weijia . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:229-267. Full description at Econpapers \|\| Download paper	9
48	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
49	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
50	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

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

#	Year	Title	Cited
1	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	15
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	12
3	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	9
4	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	9
5	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	7
6	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	5
7	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
8	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	5
9	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	5
10	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	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	4
12	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	4
13	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	4
14	2016	Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009Ã¢â¬â2016. (2016). Hashim, Noor ; Ohanlon, John ; Li, Weijia . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:229-267. Full description at Econpapers \|\| Download paper	4
15	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	4
16	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	4
17	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
18	2020	The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector. (2020). Zampella, Annamaria ; Allini, Alessandra ; Giner, Begoa. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:129-157. Full description at Econpapers \|\| Download paper	3
19	2016	Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. (2016). Schatt, Alain ; Walliser, Elisabeth ; Bessieux-Ollier, Corinne ; Doukakis, Leonidas . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:307-327. Full description at Econpapers \|\| Download paper	3
20	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
21	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	3
22	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	3
23	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	3
24	2012	How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands. (2012). Langendijk, Henk ; Bissessur, Sanjay ; Vergoossen, Ruud ; Litjens, Robin . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:227-250. Full description at Econpapers \|\| Download paper	3
25	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
26	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	3
27	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
28	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
29	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	2
30	2005	Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences. (2005). Jens Wüstemann, ; Kierzek, Sonja . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:69-106. Full description at Econpapers \|\| Download paper	2
31	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
32	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
33	2022	Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors. (2022). Krasodomska, Joanna ; Panfilo, Silvia. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:226-253. Full description at Econpapers \|\| Download paper	2
34	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	2
35	2019	Has IFRS Enhanced Accounting Uniformity?. (2019). Siciliano, Gianfranco. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:3:p:313-339. Full description at Econpapers \|\| Download paper	2
36	2017	The Role and Current Status of IFRS in the Completion of National Accounting Rules Ã¢â¬â Evidence from the Czech Republic. (2017). Jindrichovska, Irena ; Kubickova, Dana. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:1-2:p:56-66. Full description at Econpapers \|\| Download paper	2
37	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
38	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
39	2013	The EU Emissions Trading System under IFRS -- Towards a Ã¢â¬ËTrue and Fair ViewÃ¢â¬â¢. (2013). Haupt, Madlen . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:71-97. 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	2013	Equity and Liabilities -- A Discussion of IAS 32 and a Critique of the Classification. (2013). Schmidt, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:201-222. Full description at Econpapers \|\| Download paper	2
42	2016	Does Ethical Culture in Audit Firms Support Auditor Objectivity?. (2016). Svanberg, Jan ; Ohman, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:65-79. Full description at Econpapers \|\| Download paper	2
43	2020	The Effects of Key Audit Matters on the AuditorÃ¢â¬â¢s ReportÃ¢â¬â¢s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors. (2020). Theis, Jochen ; Ratzinger-Sakel, Nicole ; Kohler, Annette . In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:105-128. Full description at Econpapers \|\| Download paper	2
44	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
45	2018	Making Deferred Taxes Relevant. (2018). Brouwer, Arjan ; Naarding, Ewout . In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:200-230. Full description at Econpapers \|\| Download paper	2
46	2016	Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms. (2016). Paananen, Mari ; Blomkvist, Marita ; Renders, Annelies . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:21-42. Full description at Econpapers \|\| Download paper	2
47	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
48	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	2
49	2014	Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards. (2014). Moldovan, Rucsandra . In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:113-137. Full description at Econpapers \|\| Download paper	2
50	2020	Splitting Accountability Hairs: Anomalies in the Adaptation of IFRS for SMEs in the UK and Ireland. (2020). Ahmed, Ahmed Hassan ; Dunne, Theresa ; Arafat, Imam. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:183-203. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 10

Year	Title
2022	Published Accounts, Stewardship, and Decision Making: A Case Study 1863â1940. (2022). Boyns, Trevor ; Edwards, John Richard. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:2:p:300-333. Full description at Econpapers \|\| Download paper
2022	Disclosure of Risks and Opportunities in the Integrated Reports of South African Banks. (2022). Moosa, Riyad ; Ramabulana, Khuthadzo. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:12:p:551-:d:983020. Full description at Econpapers \|\| Download paper
2022	Impact of international financial reporting standards adoption on the perception of investors to invest in small-to-medium enterprise adopting transparency in disclosure policies. (2022). Krasniqi, Lulzim ; Hoti, Arber. In: International Journal of System Assurance Engineering and Management. RePEc:spr:ijsaem:v:13:y:2022:i:1:d:10.1007_s13198-021-01501-4. Full description at Econpapers \|\| Download paper
2022	The concept of quality of financial accounting information and the relationship with IFRS standards: analysis of the situation of companies listed on BVB. (2022). Loredana, Dinu Elena. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:16:y:2022:i:1:p:1353-1367:n:19. Full description at Econpapers \|\| Download paper
2022	Il rendiconto gestionale per gli Enti del Terzo Settore: riflessioni e proposte. (2022). Tieghi, Marco ; Baccolini, Luca ; del Sordo, Carlotta. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2022-002007. Full description at Econpapers \|\| Download paper
2022	Mandatory Non-Financial Information Disclosure under European Directive 95/2014/EU: Evidence from Portuguese Listed Companies. (2022). Ribeiro, Cristiana ; Carmo, Cecilia. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:8:p:4860-:d:796570. Full description at Econpapers \|\| Download paper
2022	The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union. (2022). Barreiro, Maria Albertina ; Albuquerque, Fabio ; Dos, Paula Gomes ; Morais, Ana Isabel. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:5:p:2816-:d:761406. Full description at Econpapers \|\| Download paper
2022	Investigating the marginal impact of ESG results on corporate financial performance. (2022). Rupo, Daniela ; Ricca, Bruno ; Raucci, Domenico ; Loprevite, Salvatore ; Bruna, Maria Giuseppina. In: Finance Research Letters. RePEc:eee:finlet:v:47:y:2022:i:pa:s1544612322001283. Full description at Econpapers \|\| Download paper
2022	Examining Gender Equality Information in the Consolidated Mandatory Non-Financial Statements of a Cooperative Banking Group: A Longitudinal Analysis. (2022). Cristiano, Elena ; Ferraro, Olga. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:12:p:595-:d:1000506. Full description at Econpapers \|\| Download paper
2022	Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political implications. (2022). Santini, Erica ; Pizzi, Simone ; Corazza, Laura ; Camoletto, Stefania. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:29:y:2022:i:5:p:1122-1133. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2022

Year	Citing document
2022	Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms. (2022). Jarvis, Robin ; Eierle, Brigitte ; Brasch, Annika. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:48:y:2022:i:c:s1061951822000404. Full description at Econpapers \|\| Download paper
2022	The Human Capital Risk Reporting of Listed South African Companies: Exploring a Reporting Framework to Support Corporate Governance. (2022). de Beer, Leon Tielman ; Scholtz, Salome Elizabeth ; Bruwer, Monique ; Rothmann, Johanna Christina. In: Administrative Sciences. RePEc:gam:jadmsc:v:12:y:2022:i:4:p:123-:d:922528. Full description at Econpapers \|\| Download paper
2022	. Full description at Econpapers \|\| Download paper

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
2019	. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Journal of International Accounting, Auditing and Taxation / Elsevier	18	50
2	Sustainability / MDPI	62	40
3	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	35	23
4	?eskÃ½ finan?nÃ a Ãº?etnÃ ?asopis / Prague University of Economics and Business	2	16
5	Accounting in Europe / Taylor & Francis Journals	17	15
6	Australian Accounting Review / CPA Australia	23	15
7	The British Accounting Review / Elsevier	37	14
8	Journal of Business Ethics / Springer	104	13
9	Accounting, Organizations and Society / Elsevier	89	12
10	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	29	12
11	International Journal of Disclosure and Governance / Palgrave Macmillan	8	12