[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]
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 | 286 | 0 | 0 | 0 | 0 | 0 | 0.12 | |||||
1997 | 0.13 | 0.25 | 0.06 | 0.13 | 32 | 63 | 134 | 4 | 4 | 31 | 4 | 31 | 4 | 3 | 75 | 0 | 0.11 | |
1998 | 0.13 | 0.28 | 0.09 | 0.13 | 30 | 93 | 157 | 8 | 12 | 63 | 8 | 63 | 8 | 1 | 12.5 | 0 | 0.13 | |
1999 | 0.13 | 0.31 | 0.16 | 0.15 | 31 | 124 | 309 | 20 | 32 | 62 | 8 | 93 | 14 | 12 | 60 | 0 | 0.15 | |
2000 | 0.11 | 0.36 | 0.14 | 0.15 | 37 | 161 | 325 | 22 | 54 | 61 | 7 | 124 | 19 | 11 | 50 | 0 | 0.16 | |
2001 | 0.13 | 0.39 | 0.14 | 0.11 | 35 | 196 | 187 | 27 | 81 | 68 | 9 | 161 | 17 | 17 | 63 | 2 | 0.06 | 0.17 |
2002 | 0.1 | 0.41 | 0.14 | 0.1 | 38 | 234 | 325 | 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 | 238 | 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 | 300 | 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 | 346 | 63 | 307 | 62 | 4 | 172 | 23 | 19 | 30.2 | 0 | 0.24 | |
2006 | 0.15 | 0.51 | 0.32 | 0.18 | 33 | 364 | 472 | 117 | 424 | 60 | 9 | 170 | 30 | 12 | 10.3 | 0 | 0.23 | |
2007 | 0.16 | 0.46 | 0.31 | 0.19 | 28 | 392 | 308 | 123 | 547 | 68 | 11 | 168 | 32 | 30 | 24.4 | 0 | 0.2 | |
2008 | 0.41 | 0.49 | 0.38 | 0.27 | 24 | 416 | 425 | 159 | 706 | 61 | 25 | 158 | 43 | 26 | 16.4 | 1 | 0.04 | 0.23 |
2009 | 0.15 | 0.48 | 0.35 | 0.2 | 21 | 437 | 239 | 152 | 858 | 52 | 8 | 145 | 29 | 12 | 7.9 | 0 | 0.24 | |
2010 | 0.51 | 0.49 | 0.53 | 0.46 | 30 | 467 | 178 | 249 | 1107 | 45 | 23 | 141 | 65 | 21 | 8.4 | 3 | 0.1 | 0.21 |
2011 | 0.39 | 0.52 | 0.5 | 0.45 | 20 | 487 | 215 | 245 | 1352 | 51 | 20 | 136 | 61 | 33 | 13.5 | 3 | 0.15 | 0.24 |
2012 | 0.42 | 0.52 | 0.55 | 0.5 | 15 | 502 | 250 | 274 | 1626 | 50 | 21 | 123 | 62 | 29 | 10.6 | 2 | 0.13 | 0.22 |
2013 | 0.63 | 0.56 | 0.58 | 0.57 | 13 | 515 | 91 | 298 | 1925 | 35 | 22 | 110 | 63 | 27 | 9.1 | 1 | 0.08 | 0.24 |
2014 | 0.57 | 0.55 | 0.68 | 0.64 | 15 | 530 | 225 | 361 | 2286 | 28 | 16 | 99 | 63 | 29 | 8 | 1 | 0.07 | 0.23 |
2015 | 1.11 | 0.55 | 0.86 | 0.81 | 17 | 547 | 178 | 469 | 2757 | 28 | 31 | 93 | 75 | 23 | 4.9 | 3 | 0.18 | 0.23 |
2016 | 0.94 | 0.53 | 0.71 | 0.83 | 28 | 575 | 194 | 411 | 3168 | 32 | 30 | 80 | 66 | 57 | 13.9 | 13 | 0.46 | 0.21 |
2017 | 0.42 | 0.54 | 0.71 | 0.84 | 25 | 600 | 125 | 424 | 3592 | 45 | 19 | 88 | 74 | 26 | 6.1 | 8 | 0.32 | 0.22 |
2018 | 0.66 | 0.55 | 0.92 | 0.85 | 16 | 616 | 92 | 564 | 4156 | 53 | 35 | 98 | 83 | 27 | 4.8 | 1 | 0.06 | 0.24 |
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 |
# | Year | Title | Cited |
---|---|---|---|
1 | 2006 | 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:262-289. Full description at Econpapers || Download paper | 164 |
2 | 2004 | 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:265-288. Full description at Econpapers || Download paper | 140 |
3 | 2006 | Response 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 | 134 |
4 | 2002 | Ownership 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. Full description at Econpapers || Download paper | 124 |
5 | 2004 | Reply 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. Full description at Econpapers || Download paper | 124 |
6 | 2000 | Impact 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. Full description at Econpapers || Download paper | 114 |
7 | 2008 | Using 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. Full description at Econpapers || Download paper | 111 |
8 | 2005 | Global 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 | 108 |
9 | 2007 | Accounting 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. Full description at Econpapers || Download paper | 79 |
10 | 2002 | Global 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. Full description at Econpapers || Download paper | 64 |
11 | 1998 | The 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. Full description at Econpapers || Download paper | 64 |
12 | 2005 | Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Herv̮̩ ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350. Full description at Econpapers || Download paper | 62 |
13 | 1999 | Corporate 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. Full description at Econpapers || Download paper | 61 |
14 | 1999 | Voluntary 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. Full description at Econpapers || Download paper | 60 |
15 | 2008 | Type 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. Full description at Econpapers || Download paper | 59 |
16 | 2012 | The 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. Full description at Econpapers || Download paper | 58 |
17 | 2005 | Reply to discussion of Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Herv̮̩ ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362. Full description at Econpapers || Download paper | 57 |
18 | 2014 | Financial 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. Full description at Econpapers || Download paper | 52 |
19 | 2008 | An 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. Full description at Econpapers || Download paper | 50 |
20 | 2000 | Disclosure 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. Full description at Econpapers || Download paper | 49 |
21 | 2005 | Corporate 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. Full description at Econpapers || Download paper | 49 |
22 | 2007 | Cross-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. Full description at Econpapers || Download paper | 47 |
23 | 2006 | An 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. Full description at Econpapers || Download paper | 47 |
24 | 2006 | A 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. Full description at Econpapers || Download paper | 45 |
25 | 2011 | Board 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. Full description at Econpapers || Download paper | 44 |
26 | 2008 | Incentives 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. Full description at Econpapers || Download paper | 43 |
27 | 2015 | Corporate 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. Full description at Econpapers || Download paper | 42 |
28 | 1999 | Acceptance 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. Full description at Econpapers || Download paper | 42 |
29 | 2009 | The 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. Full description at Econpapers || Download paper | 41 |
30 | 2003 | A 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. Full description at Econpapers || Download paper | 41 |
31 | 1996 | Corporate 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. Full description at Econpapers || Download paper | 40 |
32 | 2013 | A 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. Full description at Econpapers || Download paper | 39 |
33 | 2012 | What 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. Full description at Econpapers || Download paper | 39 |
34 | 2015 | Accrual-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. Full description at Econpapers || Download paper | 38 |
35 | 2003 | Audit 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. Full description at Econpapers || Download paper | 37 |
36 | 2004 | A 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. Full description at Econpapers || Download paper | 37 |
37 | 2011 | Earnings 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. Full description at Econpapers || Download paper | 37 |
38 | 2000 | The 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. Full description at Econpapers || Download paper | 36 |
39 | 2014 | Mandatory 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. Full description at Econpapers || Download paper | 36 |
40 | 2014 | The 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. Full description at Econpapers || Download paper | 36 |
41 | 2008 | Capitalization 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. Full description at Econpapers || Download paper | 36 |
42 | 2012 | How 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. Full description at Econpapers || Download paper | 35 |
43 | 2009 | The 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. Full description at Econpapers || Download paper | 34 |
44 | 2005 | The 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. Full description at Econpapers || Download paper | 34 |
45 | 2006 | The 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. Full description at Econpapers || Download paper | 33 |
46 | 1999 | An 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. Full description at Econpapers || Download paper | 33 |
47 | 2002 | Ownership 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. Full description at Econpapers || Download paper | 33 |
48 | 1999 | Firm 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. Full description at Econpapers || Download paper | 32 |
49 | 2017 | Corporate 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. Full description at Econpapers || Download paper | 32 |
50 | 2004 | Discussion of a framework for the analysis of firm risk communication. (2004). Botosan, Christine A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:289-295. Full description at Econpapers || Download paper | 32 |
# | Year | Title | Cited |
---|---|---|---|
1 | 2006 | Response 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 | 25 |
2 | 2006 | 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:262-289. Full description at Econpapers || Download paper | 25 |
3 | 2005 | Global 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 | 24 |
4 | 2004 | Reply 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. Full description at Econpapers || Download paper | 23 |
5 | 2004 | 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:265-288. Full description at Econpapers || Download paper | 23 |
6 | 2015 | Corporate 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. Full description at Econpapers || Download paper | 19 |
7 | 2017 | Corporate 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. Full description at Econpapers || Download paper | 18 |
8 | 2014 | Financial 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. Full description at Econpapers || Download paper | 18 |
9 | 2015 | Accrual-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. Full description at Econpapers || Download paper | 16 |
10 | 2016 | Determinants 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. Full description at Econpapers || Download paper | 15 |
11 | 2000 | Impact 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. Full description at Econpapers || Download paper | 15 |
12 | 2008 | Type 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. Full description at Econpapers || Download paper | 12 |
13 | 2014 | The 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. Full description at Econpapers || Download paper | 12 |
14 | 2012 | How 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. Full description at Econpapers || Download paper | 11 |
15 | 2017 | Political 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. Full description at Econpapers || Download paper | 11 |
16 | 2008 | Using 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. Full description at Econpapers || Download paper | 11 |
17 | 2002 | Ownership 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. Full description at Econpapers || Download paper | 11 |
18 | 2017 | Do 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. Full description at Econpapers || Download paper | 11 |
19 | 2012 | What 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. Full description at Econpapers || Download paper | 10 |
20 | 2018 | A 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. Full description at Econpapers || Download paper | 10 |
21 | 2012 | The 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. Full description at Econpapers || Download paper | 9 |
22 | 2016 | Corporate 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. Full description at Econpapers || Download paper | 9 |
23 | 2012 | International 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. Full description at Econpapers || Download paper | 9 |
24 | 2006 | An 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. Full description at Econpapers || Download paper | 8 |
25 | 2016 | Environmental 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. Full description at Econpapers || Download paper | 8 |
26 | 2002 | Global 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. Full description at Econpapers || Download paper | 7 |
27 | 2009 | Development 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. Full description at Econpapers || Download paper | 7 |
28 | 2015 | Institutional 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. Full description at Econpapers || Download paper | 7 |
29 | 2008 | An 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. Full description at Econpapers || Download paper | 7 |
30 | 2006 | A 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. Full description at Econpapers || Download paper | 7 |
31 | 2005 | Corporate 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. Full description at Econpapers || Download paper | 7 |
32 | 2018 | Capital 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. Full description at Econpapers || Download paper | 7 |
33 | 2009 | The 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. Full description at Econpapers || Download paper | 7 |
34 | 2010 | The 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. Full description at Econpapers || Download paper | 7 |
35 | 2011 | Board 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. Full description at Econpapers || Download paper | 7 |
36 | 2015 | The 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. Full description at Econpapers || Download paper | 6 |
37 | 2018 | Real 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. Full description at Econpapers || Download paper | 6 |
38 | 2015 | Reply to Discussion of ââ¬ÅThe Association between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Unionââ¬Â. (2015). Jeffrey, Cynthia ; Perkins, Jon D. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:427-434. Full description at Econpapers || Download paper | 6 |
39 | 2011 | Can 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. Full description at Econpapers || Download paper | 6 |
40 | 2012 | The 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. Full description at Econpapers || Download paper | 6 |
41 | 2013 | A 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. Full description at Econpapers || Download paper | 6 |
42 | 2018 | Financial 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. Full description at Econpapers || Download paper | 6 |
43 | 2007 | Accounting 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. Full description at Econpapers || Download paper | 6 |
44 | 2015 | 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:397-417. Full description at Econpapers || Download paper | 6 |
45 | 1999 | Voluntary 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. Full description at Econpapers || Download paper | 6 |
46 | 2008 | Capitalization 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. Full description at Econpapers || Download paper | 6 |
47 | 2008 | Corporate governance and incidences of listing suspension by the JSE Securities Exchange of South Africa: An empirical analysis. (2008). Chamisa, Eddie ; Mangena, Musa . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:28-44. Full description at Econpapers || Download paper | 5 |
48 | 2016 | 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:363-378. Full description at Econpapers || Download paper | 5 |
49 | 2014 | Convergence of accounting standards and foreign direct investment. (2014). xu, bin ; ding, yuan ; Chen, Charles J. P., . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:1:p:53-86. Full description at Econpapers || Download paper | 5 |
50 | 1998 | The 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. Full description at Econpapers || Download paper | 5 |
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