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The International Journal of Accounting / Elsevier

Citation Profile [Updated: 2024-12-09 13:41:37]
5 Years H Index
37
Impact Factor (IF)
0
5 Years IF
1.38
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
1996 0 0.25 0 0 31 31 289 0 0 0 0 0 0.12
1997 0.13 0.25 0.06 0.13 32 63 136 4 4 31 4 31 4 3 75 0 0.11
1998 0.13 0.28 0.09 0.13 30 93 158 8 12 63 8 63 8 1 12.5 0 0.13
1999 0.13 0.31 0.16 0.15 31 124 312 20 32 62 8 93 14 12 60 0 0.15
2000 0.11 0.36 0.14 0.15 37 161 328 22 54 61 7 124 19 11 50 0 0.16
2001 0.13 0.39 0.14 0.11 35 196 189 27 81 68 9 161 17 17 63 2 0.06 0.17
2002 0.1 0.41 0.14 0.1 38 234 326 33 114 72 7 165 16 7 21.2 2 0.05 0.21
2003 0.05 0.44 0.25 0.16 37 271 239 68 182 73 4 171 27 32 47.1 18 0.49 0.22
2004 0.12 0.5 0.21 0.12 25 296 302 62 244 75 9 178 21 33 53.2 7 0.28 0.22
2005 0.06 0.51 0.19 0.13 35 331 349 63 307 62 4 172 23 19 30.2 0 0.24
2006 0.15 0.51 0.32 0.18 33 364 477 118 425 60 9 170 30 12 10.2 0 0.23
2007 0.16 0.47 0.31 0.19 28 392 308 123 548 68 11 168 32 30 24.4 0 0.2
2008 0.41 0.49 0.38 0.27 24 416 426 159 707 61 25 158 43 26 16.4 1 0.04 0.23
2009 0.15 0.48 0.35 0.2 21 437 240 152 859 52 8 145 29 12 7.9 0 0.24
2010 0.51 0.49 0.53 0.46 30 467 181 246 1105 45 23 141 65 21 8.5 3 0.1 0.21
2011 0.39 0.52 0.5 0.45 20 487 215 245 1350 51 20 136 61 33 13.5 3 0.15 0.24
2012 0.42 0.52 0.55 0.5 15 502 251 275 1625 50 21 123 62 29 10.5 2 0.13 0.22
2013 0.63 0.56 0.58 0.58 13 515 94 300 1926 35 22 110 64 27 9 1 0.08 0.24
2014 0.57 0.55 0.68 0.64 15 530 227 361 2287 28 16 99 63 29 8 1 0.07 0.23
2015 1.11 0.55 0.86 0.81 17 547 180 469 2758 28 31 93 75 23 4.9 3 0.18 0.23
2016 0.94 0.53 0.71 0.83 28 575 195 411 3169 32 30 80 66 57 13.9 13 0.46 0.21
2017 0.42 0.54 0.71 0.84 25 600 128 424 3593 45 19 88 74 26 6.1 8 0.32 0.22
2018 0.66 0.55 0.91 0.85 16 616 94 561 4154 53 35 98 83 27 4.8 1 0.06 0.23
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
12006Board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289.

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165
22004A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288.

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141
32006Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294.

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135
42002Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Chau, Gerald K. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265.

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125
52004Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305.

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125
62000Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Jaggi, Bikki ; Low, Pek Yee. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519.

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117
72008Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65.

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112
82005Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Jaggi, Bikki ; Freedman, Martin. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232.

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110
92007Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Lopes, Patricia ; Rodrigues, Lucia Lima . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56.

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79
102002Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Deegan, Craig ; Newson, Marc. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213.

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64
111998The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. (1998). Owusu-Ansah, Stephen. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:605-631.

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64
121999Corporate social disclosures by listed companies on their web sites: an international comparison. (1999). Ho Wern Pei, Carol-Anne, ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419.

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62
132005Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350.

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62
141999Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. (1999). Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238.

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61
152008Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. (2008). Utama, Sidharta ; Siregar, Sylvia Veronica . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:1-27.

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59
162012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). Karim, A. K. M. Waresul, ; van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355.

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58
172005Reply to discussion of Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362.

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57
182014Financial Crisis And Earnings Management: The European Evidence. (2014). Filip, Andrei ; Raffournier, Bernard. In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:4:p:455-478.

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52
192008An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. (2008). Tarca, Ann ; Brown, Philip ; Al-Shammari, Bader . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:425-447.

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50
202005Corporate mandatory disclosure practices in Bangladesh. (2005). Akhtaruddin, M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:399-422.

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49
212000Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings. (2000). Street, Donna L. ; Bryant, Stephanie M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:3:p:305-329.

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49
222007Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. (2007). Lee, Edward ; Walker, Martin ; Christensen, Hans B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:4:p:341-379.

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47
232006An analysis of the factors affecting the adoption of international accounting standards by developing countries. (2006). Zeghal, Daniel ; Mhedhbi, Karim . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:373-386.

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47
242006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). Zeghal, Daniel ; ben Othman, Hakim. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435.

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46
252011Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230.

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44
262008Incentives for risk reporting -- A discretionary disclosure and cheap talk approach. (2008). Dobler, Michael . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:2:p:184-206.

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43
272015Corporate Social Responsibility and Earnings Quality: International Evidence. (2015). Bozzolan, Saverio ; Michelon, Giovanna ; Mallin, Christine A ; Fabrizi, Michele. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:361-396.

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42
281999Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs. (1999). Street, Donna L. ; Bryant, Stephanie M. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:11-48.

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42
292003A multinational test of determinants of corporate disclosure. (2003). Archambault, Jeffrey J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:2:p:173-194.

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42
302009The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Romilly, Peter ; Giorgioni, Gianluigi ; Power, David ; Hassan, Omaima A. G., . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102.

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41
312013A Meta-analysis of IFRS Adoption Effects. (2013). Khlif, Hichem ; Chalmers, Keryn ; Ahmed, Kamran. In: The International Journal of Accounting. RePEc:eee:accoun:v:48:y:2013:i:2:p:173-217.

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40
321996Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. (1996). Inclan, Carla ; Fekrat, Ali M. ; Petroni, David. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:2:p:175-195.

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40
332012What Drives Quality of Firm Risk Disclosure?. (2012). Miihkinen, Antti. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:4:p:437-468.

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39
342015Accrual-based and real earnings management and political connections. (2015). Weitzel, Utz ; Lodh, Suman ; Braam, Geert ; Nandy, Monomita. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:2:p:111-141.

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38
352014The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China. (2014). Ning, Lutao ; Kuo, Jing-Ming ; Song, Xiaoqi . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:1:p:101-136.

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37
362003Audit firm size, public ownership, and firms discretionary accruals management. (2003). Vander Bauwhede, Heidi ; Gaeremynck, Ann ; Willekens, Marleen. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22.

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37
372004A comparison of value relevance of accounting information in different segments of the Chinese stock market. (2004). Zhou, Haiyan ; Sami, Heibatollah. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427.

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37
382011Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance. (2011). Goodacre, Alan ; Ahmad-Zaluki, Nurwati A. ; Campbell, Kevin . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:111-137.

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37
392000The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe. (2000). Chamisa, Edward E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:2:p:267-286.

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36
402014Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK. (2014). Barbu, Elena M. ; Dumontier, Pascal ; Feleag, Niculae . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:2:p:231-247.

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36
412012How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China. (2012). Wu, Xi ; Rui, Oliver ; Firth, Michael. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:109-138.

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36
422008Capitalization of R&D costs and earnings management: Evidence from Italian listed companies. (2008). Prencipe, Annalisa ; Pozza, Lorenzo ; Markarian, Garen. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:3:p:246-267.

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36
432005The association between ISO 9000 certification and financial performance. (2005). Sharma, Divesh. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:2:p:151-172.

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34
442006The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas. (2006). Riccio, Edson Luiz ; Doupnik, Timothy S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:237-261.

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34
452009The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin. In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333.

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34
461999An empirical investigation of multinational firms compliance with International Accounting Standards. (1999). Finn, Philip M. ; El-Gazzar, Samir M. ; Jacob, Rudy . In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:239-248.

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33
472002Ownership structure and earnings informativeness: Evidence from Korea. (2002). Jung, Kooyul ; Kwon, Soo Young. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:3:p:301-325.

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33
481996A methodological note on cross-cultural accounting ethics research. (1996). Sharp, David J. ; Pant, Laurie W. ; Cohen, Jeffrey R.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66.

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33
492017Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China. (2017). Lin, Kenny Z ; Zhang, Fang ; Cheng, Suwina . In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:4:p:303-318.

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33
501999Firm Characteristics of Swiss Companies that Utilize International Accounting Standards. (1999). Murphy, Ann B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:121-131.

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32
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12006Board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289.

Full description at Econpapers || Download paper

26
22005Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Jaggi, Bikki ; Freedman, Martin. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232.

Full description at Econpapers || Download paper

26
32006Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294.

Full description at Econpapers || Download paper

26
42004Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305.

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25
52004A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288.

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25
62017Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China. (2017). Lin, Kenny Z ; Zhang, Fang ; Cheng, Suwina . In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:4:p:303-318.

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19
72015Corporate Social Responsibility and Earnings Quality: International Evidence. (2015). Bozzolan, Saverio ; Michelon, Giovanna ; Mallin, Christine A ; Fabrizi, Michele. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:361-396.

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19
82000Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Jaggi, Bikki ; Low, Pek Yee. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519.

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18
92014Financial Crisis And Earnings Management: The European Evidence. (2014). Filip, Andrei ; Raffournier, Bernard. In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:4:p:455-478.

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18
102015Accrual-based and real earnings management and political connections. (2015). Weitzel, Utz ; Lodh, Suman ; Braam, Geert ; Nandy, Monomita. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:2:p:111-141.

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16
112016Determinants of the Quality of Corporate Carbon Management Systems: An International Study. (2016). Tang, Qingliang ; Luo, LE. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:275-305.

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15
122014The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China. (2014). Ning, Lutao ; Kuo, Jing-Ming ; Song, Xiaoqi . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:1:p:101-136.

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13
132017Political Connections and Related Party Transactions: Evidence from Indonesia. (2017). Habib, Ahsan ; Jiang, Haiyan ; Muhammadi, Abdul Haris. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:1:p:45-63.

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12
142008Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. (2008). Utama, Sidharta ; Siregar, Sylvia Veronica . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:1-27.

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12
152002Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Chau, Gerald K. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265.

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12
162012How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China. (2012). Wu, Xi ; Rui, Oliver ; Firth, Michael. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:109-138.

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12
172008Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65.

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12
182017Do Foreign Directors Mitigate Earnings Management? Evidence From China. (2017). Du, Xingqiang ; Lai, Shaojuan ; Jian, Wei . In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:142-177.

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11
192018A Corporate Social Responsibility Framework for Accounting Research. (2018). Radhakrishnan, Suresh ; Liu, Rubing ; Tsang, Albert . In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:4:p:274-294.

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11
202012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). Karim, A. K. M. Waresul, ; van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355.

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10
212012What Drives Quality of Firm Risk Disclosure?. (2012). Miihkinen, Antti. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:4:p:437-468.

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10
222016Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa. (2016). Ntim, Collins. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:155-216.

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9
232012International Corporate Tax Avoidance Practices: Evidence from Australian Firms. (2012). Taylor, Grantley ; Richardson, Grant. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:4:p:469-496.

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9
242006An analysis of the factors affecting the adoption of international accounting standards by developing countries. (2006). Zeghal, Daniel ; Mhedhbi, Karim . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:373-386.

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8
252015Institutional Investors, Risk/Performance and Corporate Governance. (2015). Chapple, Larelle ; Seamer, Michael ; Hutchinson, Marion. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:1:p:31-52.

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8
262016Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany. (2016). Elshandidy, Tamer ; Shrives, Philip J. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:464-486.

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272006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). Zeghal, Daniel ; ben Othman, Hakim. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435.

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282002Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Deegan, Craig ; Newson, Marc. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213.

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292010The value relevance of earnings in a transition economy: The case of Romania. (2010). Filip, Andrei ; Raffournier, Bernard. In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:1:p:77-103.

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302018Capital and Earnings Management: Evidence from Alternative Banking Business Models. (2018). Elnahass, Marwa ; Steele, Gerald ; Izzeldin, Marwan. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:1:p:20-32.

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312011Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230.

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321999Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. (1999). Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238.

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332008An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. (2008). Tarca, Ann ; Brown, Philip ; Al-Shammari, Bader . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:425-447.

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342005Corporate mandatory disclosure practices in Bangladesh. (2005). Akhtaruddin, M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:399-422.

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352009Development of accounting regulation in Jordan. (2009). Al-Akra, Mahmoud ; Marashdeh, Omar ; Ali, Muhammad Jahangir. In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:2:p:163-186.

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361996A methodological note on cross-cultural accounting ethics research. (1996). Sharp, David J. ; Pant, Laurie W. ; Cohen, Jeffrey R.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66.

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372013A Meta-analysis of IFRS Adoption Effects. (2013). Khlif, Hichem ; Chalmers, Keryn ; Ahmed, Kamran. In: The International Journal of Accounting. RePEc:eee:accoun:v:48:y:2013:i:2:p:173-217.

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382009The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Romilly, Peter ; Giorgioni, Gianluigi ; Power, David ; Hassan, Omaima A. G., . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102.

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392016Reply to the Discussion of “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study”. (2016). Houqe, Muhammad Nurul ; Monem, Reza M. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:382-384.

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402018Financial Expert CEOs and Earnings Management Around Initial Public Offerings. (2018). Gounopoulos, Dimitrios ; Pham, Hang. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:2:p:102-117.

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412007Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Lopes, Patricia ; Rodrigues, Lucia Lima . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56.

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422018Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study. (2018). Jiang, Haiyan ; Wang, Snow ; Habib, Ahsan. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:1:p:33-53.

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432016IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study. (2016). Houqe, Muhammad Nurul ; Monem, Reza M. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:363-378.

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442008Capitalization of R&D costs and earnings management: Evidence from Italian listed companies. (2008). Prencipe, Annalisa ; Pozza, Lorenzo ; Markarian, Garen. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:3:p:246-267.

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452011Can book-tax differences capture earnings management and tax Management? Empirical evidence from China. (2011). Firth, Michael ; Tang, Tanya . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:175-204.

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462015The association between energy taxation, participation in an emissions trading system, and the intensity of carbon dioxide emissions in the European Union. (2015). Jeffrey, Cynthia ; Perkins, Jon D. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:397-417.

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472015The Impact of Accounting Disclosures and the Regulatory Environment on the Information Content of Earnings Announcements. (2015). Eiler, Lisa A. ; Tama-Sweet, Isho ; Miranda-Lopez, Jose . In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:2:p:142-169.

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482015Reply to Discussion of “The Association between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union”. (2015). Jeffrey, Cynthia ; Perkins, Jon D. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:427-434.

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492012The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market. (2012). Alali, Fatima A. ; Foote, Paul Sheldon . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:85-108.

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502016Culture and Cost Stickiness: A Cross-country Study. (2016). Mashruwala, Raj ; Pevzner, Mikhail ; Kitching, Karen . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:402-417.

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