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Citation Profile [Updated: 2024-11-03 20:16:59]
5 Years H Index
28
Impact Factor (IF)
0.87
5 Years IF
0.8
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 12 12 53 0 0 0 0 0 0.13
2001 0 0.39 0.06 0.08 20 32 94 1 11 0 12 1 0 0 0.17
2002 0.15 0.41 0.21 0.19 21 53 400 11 22 20 3 32 6 0 1 0.05 0.21
2003 0.07 0.44 0.29 0.13 24 77 180 22 44 41 3 53 7 16 72.7 14 0.58 0.22
2004 0.22 0.5 0.19 0.18 22 99 152 19 63 45 10 65 12 8 42.1 0 0.22
2005 0.28 0.51 0.31 0.29 19 118 168 37 100 46 13 87 25 8 21.6 0 0.24
2006 0.22 0.51 0.33 0.27 28 146 276 48 148 41 9 106 29 0 1 0.04 0.23
2007 0.26 0.46 0.27 0.33 31 177 443 47 195 47 12 114 38 7 14.9 4 0.13 0.2
2008 0.22 0.49 0.42 0.34 26 203 208 85 280 59 13 124 42 15 17.6 5 0.19 0.23
2009 0.35 0.48 0.44 0.36 26 229 266 101 381 57 20 126 45 27 26.7 9 0.35 0.24
2010 0.38 0.49 0.49 0.42 24 253 110 125 506 52 20 130 55 28 22.4 3 0.13 0.21
2011 0.36 0.52 0.48 0.42 19 272 294 129 636 50 18 135 57 0 1 0.05 0.24
2012 0.42 0.52 0.46 0.48 19 291 63 135 771 43 18 126 61 0 1 0.05 0.22
2013 0.63 0.56 0.62 0.54 31 322 262 201 972 38 24 114 62 20 10 13 0.42 0.24
2014 0.32 0.55 0.64 0.47 21 343 159 219 1191 50 16 119 56 30 13.7 1 0.05 0.23
2015 0.48 0.55 0.81 0.6 22 365 152 295 1487 52 25 114 68 24 8.1 4 0.18 0.23
2016 0.33 0.53 0.59 0.57 30 395 177 232 1720 43 14 112 64 16 6.9 13 0.43 0.21
2017 0.37 0.54 0.62 0.5 21 416 151 257 1977 52 19 123 61 46 17.9 3 0.14 0.22
2018 0.51 0.55 0.77 0.66 19 435 141 335 2312 51 26 125 82 25 7.5 7 0.37 0.24
2019 0.75 0.57 0.72 0.66 24 459 66 330 2642 40 30 113 75 9 2.7 0 0.23
2020 0.58 0.68 0.67 0.69 18 477 45 318 2960 43 25 116 80 15 4.7 2 0.11 0.32
2021 0.55 0.81 0.84 0.93 14 491 20 412 3372 42 23 112 104 46 11.2 2 0.14 0.3
2022 0.5 0.86 0.67 0.79 17 508 30 341 3713 32 16 96 76 12 3.5 4 0.24 0.26
2023 0.87 0.92 0.58 0.8 27 535 15 312 4025 31 27 92 74 11 3.5 4 0.15 0.27
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
#YearTitleCited
12002Culture, 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

275
22007Modelling 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.

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184
32011Environmental 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.

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165
42013The 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.

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117
52006International 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.

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82
62017Does 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.

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81
72008Fair 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.

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73
82003Earnings 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.

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63
92009New 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.

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61
102006Social 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.

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54
112015Endogeneity 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.

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53
122007The 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.

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49
132009Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298.

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45
142008To 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.

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42
152006Principles- 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.

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40
162007Earnings 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.

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39
172011IFRS 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.

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39
182014Corporate 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.

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37
192005Accounting 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.

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36
202009Aligning 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.

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36
212004Corporate 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.

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35
222007The 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.

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35
232003Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232.

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35
242016Social 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.

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34
252016Pay 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.

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34
262009Accounting 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.

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33
272008Influence 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.

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31
282005Determinants of accounting innovation implementation. (2005). Bouwens, Jan ; Abernethy, Margaret A.. In: Abacus. RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240.

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28
292013The 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.

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27
302004Stock 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.

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26
312010The 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.

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25
322018Discretionary Accruals: Earnings Management ... or Not?. (2018). Jackson, Andrew B. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:136-153.

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25
332007Forecasting 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.

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24
342003Replacement 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.

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23
35Does Ownership Identity Matter? A Meta‐analysis 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.

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23
362005The 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.

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22
372007Country 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.

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22
382005Professional 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.

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22
392006Rules, 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.

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22
402006A 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.

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21
412010How 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.

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21
422018The 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.

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21
432019The 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.

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20
442015Accounting Research: Past, Present, and Future. (2015). Zeff, Stephen A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:511-524.

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19
452014A Comparative Analysis of the Investment Characteristics of Alternative Gold Assets. (2014). faff, robert ; Benson, Karen ; Pullen, Tim . In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:1:p:76-92.

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19
462004Political 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.

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19
472005The 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.

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19
482018Twenty 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.

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19
492013Carbon 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.

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19
502008Audit 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.

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18
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12013The 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.

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58
22011Environmental 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.

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45
32007Modelling 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

34
42002Culture, 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

31
52017Does 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

21
62016Pay 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

19
72016Social 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

18
82015Endogeneity 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.

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16
92009Organization Capital. (2009). ZHANG, WEINING ; Lev, Baruch ; Radhakrishnan, Suresh. In: Abacus. RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298.

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15
102018Tax 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.

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12
112019The 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

11
122018Discretionary 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

10
132006Social 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.

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10
142022Beating 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.

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10
152007The 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.

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10
162021Asset 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.

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9
172014Corporate 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

9
182007Earnings 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

9
192018The 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.

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9
202013Carbon 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
212009New 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

8
222009Accounting 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.

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7
232015Accounting Research: Past, Present, and Future. (2015). Zeff, Stephen A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:511-524.

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7
242018Significance 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.

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6
252003Earnings 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.

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6
262014CEO Risk Preference and Investing in R&D. (2014). Abdel-khalik, Rashad A.. In: Abacus. RePEc:bla:abacus:v:50:y:2014:i:3:p:245-278.

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6
272020Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights. (2020). Andrew, Jane ; Baker, Max. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:1:p:35-65.

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6
282020The 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.

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6
292009Aligning 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.

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6
302019Extractive 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.

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6
312008Fair 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.

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6
322020A 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.

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6
332007Country 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.

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5
342016Valuation: Accounting for Risk and the Expected Return. (2016). Penman, Stephen. In: Abacus. RePEc:bla:abacus:v:52:y:2016:i:1:p:106-130.

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5
352008Influence 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.

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5
362018The 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.

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372016Review 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.

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382014Earnings 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.

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392011Distress 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.

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402019Is 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.

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412018Research Design Issues in Studies Using Discretionary Accruals. (2018). McNichols, Maureen F ; Stubben, Stephen R. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:2:p:227-246.

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422015Accounting Research and Common Sense. (2015). Ohlson, James A. In: Abacus. RePEc:bla:abacus:v:51:y:2015:i:4:p:525-535.

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432007The 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.

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442007Forecasting 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.

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452003Board and Monitoring Committee Independence. (2003). Cotter, Julie ; Silvester, Mark. In: Abacus. RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232.

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462019Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific. (2019). Singh, Abhay K ; Marrone, Mauricio ; Linnenluecke, Martina K ; Cai, Cynthia W. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:4:p:709-733.

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472011IFRS 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.

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482022Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility. (2022). Yan, Weichen ; Wang, Muzhi. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:4:p:679-713.

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492017Extreme Uncertainty and Forward-looking Disclosure Properties. (2017). Sellhorn, Thorsten ; Ahmed, Kamran ; Krause, Julia. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:2:p:240-272.

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502018Optimistic Disclosure Tone and Conservative Debt Policy. (2018). Ataullah, Ali ; Xu, Bin ; Vivian, Andrew. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:4:p:445-484.

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4
Citing documents used to compute impact factor: 27
YearTitle
2023Asset redeployability and readability of annual report. (2023). Sun, LI. In: Research in International Business and Finance. RePEc:eee:riibaf:v:64:y:2023:i:c:s027553192200229x.

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2023Asset redeployability and employee performance. (2023). Sun, LI ; Murphy, Brid. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:20:y:2023:i:2:d:10.1057_s41310-022-00158-0.

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2023Sustainability, asset redeployability, and board gender diversity. (2023). Papangkorn, Suwongrat ; Jiraporn, Pornsit ; Chatjuthamard, Pattanaporn ; Pothisarn, Thunyanee. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:4:p:1738-1752.

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2023Asset redeployability and dividend payout policy. (2023). Zhong, Ligang ; Ouyang, Puman. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:90:y:2023:i:c:p:91-105.

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2023The impact of more able managers on corporate trade credit. (2023). Wang, Hongxia ; Ngo, Thanh ; James, Hui Liang. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:40:y:2023:i:c:s2214635023000710.

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2023The Effect of Cash Flow Presentation Method on Investors’ Forecast of Future Cash Flows. (2023). Yoo, G-Song ; Vichitsarawong, Thanyaluk ; Tan, Hun-Tong ; Pornupatham, Sompong. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:3:p:1877-1900.

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2023Analytical view of the profitability of commercial companies. (2023). Hudakova, Monika ; Koovska, Iveta ; Vighova, Agnea. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:11:y:2023:i:1:p:353-364.

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2023Exploring the role of excess control rights on real earnings management in family-controlled firms. (2023). Fan, Hung-Shu ; Weng, Pei-Yu ; Chen, Ching-Lung. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000058.

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2023Impact of product market competition on real activity manipulation: Moderating role of managerial ability. (2023). , Eric ; Ranasinghe, Dinithi ; Biswas, Pallab Kumar. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:1:p:247-275.

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2023CEO social capital and litigation risk. (2023). Chen, Yiping ; Shan, Yuan George ; Peng, Fei ; Zhang, LU. In: Finance Research Letters. RePEc:eee:finlet:v:51:y:2023:i:c:s1544612322005827.

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2023Cross-listing and predation risk in product markets. (2023). Li, Yunshen ; Kong, Weimin ; Zhou, Lu Jolly. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:89:y:2023:i:c:s1042443123001282.

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2023Retail investor attention and equity mispricing: The mediating role of earnings management. (2023). Li, Yongyi ; Hou, Zhiping ; Liu, Xiaowen. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612322007978.

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2023Shedding light on the preconditions for circular economy: Evidence from SMEs in the agri-food sector. (2023). Roncagliolo, Elisa ; Aliu, Shekerta ; di Fabio, Costanza ; Avallone, Francesco. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2023-003007.

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2023Climate policy uncertainty and corporate tax avoidance. (2023). Rahman, Md Showaib ; Akindayomi, Akinloye ; Amin, Md Ruhul ; Bhuyan, Rafiqul. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323009534.

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2023Buddhism and M&A performance: Evidence from China. (2023). Bi, Xiaogang ; Shi, Wen. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:4505-4531.

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2023Does CEO-auditor dialect sharing affect stock price crash risk? Evidence from China. (2023). Liang, Shangkun ; Song, Jie ; Zhen, Yuhan. In: Finance Research Letters. RePEc:eee:finlet:v:57:y:2023:i:c:s1544612323005585.

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2023Does dialect diversity affect entrepreneurial activities? Evidence from China. (2023). Chan, Kam C ; Wang, Xin ; Yang, Zelin ; Xiong, Jiacai. In: Economic Modelling. RePEc:eee:ecmode:v:128:y:2023:i:c:s0264999323003371.

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2023Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt. (2023). Zhu, Nathan Zhenghang ; Wang, Kun Tracy. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:4:p:901-953.

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2023Hedging pressure momentum and the predictability of oil futures returns. (2023). Zhang, Yaojie ; Wang, Yudong ; Chen, Chuang ; Yu, Dan. In: Economic Modelling. RePEc:eee:ecmode:v:121:y:2023:i:c:s0264999323000263.

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2023Where prices are not lazy: Evidence from REITs and the financial sector. (2023). Wagner, Dominik ; Kolmeder, Severin ; Fromel, Pascal. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612322007772.

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2023
2023Emissions trading scheme participation and firms’ cash holdings. (2023). Kwansa, Nana Abena ; Lawal, Rodiat ; Sakariyahu, Rilwan ; Adamolekun, Gbenga ; Ahmed, Ammar. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323009376.

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2023Leading the charge: The impact of executives with R&D backgrounds on corporate digital transformation. (2023). Yang, Aishu ; Cai, Zhipeng. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323004907.

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2023Deleveraging for talents: Human capital reliance and corporate leverage. (2023). Zheng, Minghui ; Liu, Yunguo ; Xie, Sujuan ; Xu, Yue. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:5:p:4823-4847.

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2023Does the “Greenwashing” and “Brownwashing” of Corporate Environmental Information Affect the Analyst Forecast Accuracy?. (2023). Wei, Jing. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:14:p:11461-:d:1201370.

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2023Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research. (2023). Velte, Patrick. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:6:p:2695-2717.

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2023Voluntary Carbon Reporting Prediction: A Machine Learning Approach. (2023). Yu, Muchen ; Jones, Stewart ; Frost, Geoffrey. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:4:p:1116-1166.

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Recent citations
Recent citations received in 2023

YearCiting document
2023The effect of key audit matters reviewing on loan approval decisions?. (2023). Liu, Shanmin ; Su, Shengqi ; Yao, Jie. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008395.

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2023Minority shareholder protection, corporate governance, and investment efficiency. (2023). Wu, Sirui ; Ge, Liming ; Huang, Fumian. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323008784.

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2023Delisting regulation and corporate financialization: Evidence from China. (2023). Fang, Peijie ; Shi, Wenxiang. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323010577.

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2023Local Government Debt and Corporate Investment Behavior in China: Real versus Financial Investment. (2023). Tian, Cunzhi ; Wu, Yuanlin ; Wang, Guannan. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:22:p:15756-:d:1276450.

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Recent citations received in 2022

YearCiting document
2022Corporate 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.

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2022Equity 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.

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2022COVID-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.

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2022Sustainability 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.

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Recent citations received in 2021

YearCiting document
2021
2021Company 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.

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Recent citations received in 2020

YearCiting document
2020What 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.

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2020Sixty 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.

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