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Citation Profile [Updated: 2024-06-27 10:45:44]
5 Years H Index
6
Impact Factor (IF)
0
5 Years IF
0.05
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
2011 0 0.52 0.03 0 33 33 28 1 1 0 0 0 1 0.03 0.24
2012 0.03 0.52 0.02 0.03 30 63 16 1 2 33 1 33 1 1 100 0 0.22
2013 0.05 0.56 0.03 0.05 26 89 22 3 5 63 3 63 3 1 33.3 0 0.24
2014 0.07 0.55 0.09 0.09 14 103 16 9 14 56 4 89 8 6 66.7 0 0.23
2015 0.13 0.55 0.13 0.1 12 115 7 15 29 40 5 103 10 8 53.3 2 0.17 0.23
2016 0.08 0.53 0.1 0.07 13 128 19 13 42 26 2 115 8 5 38.5 0 0.21
2017 0.12 0.55 0.14 0.09 12 140 0 19 61 25 3 95 9 6 31.6 0 0.22
2018 0.2 0.56 0.12 0.13 14 154 13 18 79 25 5 77 10 8 44.4 0 0.24
2019 0.27 0.57 0.1 0.2 13 167 24 17 96 26 7 65 13 9 52.9 0 0.23
2020 0.11 0.69 0.05 0.06 13 180 4 9 105 27 3 64 4 2 22.2 0 0.33
2021 0.46 0.82 0.15 0.22 13 193 0 28 133 26 12 65 14 5 17.9 0 0.31
2022 0.19 0.89 0.14 0.2 13 206 0 29 162 26 5 65 13 8 27.6 0 0.27
2023 0 0.99 0.03 0.05 5 211 0 7 169 26 66 3 0 0 0.29
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
12018Determining characteristics of boards adopting Integrated Reporting. (2018). Esposito, Alfredo ; Doronzo, Ruggiero ; Cane, Massimo ; Alfiero, Simona. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2018-002003.

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8
22014Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience. (2014). Allini, Alessandra ; Macchioni, Riccardo ; Manes, Rossi Francesca . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-001001.

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8
32013Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community. (2013). Patten, Dennis M.. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002002.

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8
42011Business model in management commentary and the links with management accounting. (2011). Cinquini, Lino ; Tenucci, Andrea . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003003.

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8
52019Systematic literature network analysis in accounting: A first application on integrated reporting research. (2019). Tettamanzi, Patrizia ; Comerio, Niccolo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002004.

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8
62016The Real Impact Factor and the Gap between Accounting Research and Practice. (2016). Ramassa, Paola ; Avallone, Francesco ; Quagli, Alberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001003.

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7
72011Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda. (2011). Quagli, Alberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003002.

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6
82012The determinants of segment disclosure: an empirical analysis on Italian listed companies. (2012). Pisano, Sabrina ; Landriani, Loris. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-001005.

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6
92016The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context. (2016). Incollingo, Alberto ; Bianchi, Michela. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-002003.

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6
102012Lessons learned from the financial crisis - unveiling alternative approaches within valuation and accounting theory. (2012). Toll, Martin ; Zimmermann, Mario ; Brosel, Gerrit. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-004006.

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5
112018Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory. (2018). Fornaciari, Luca ; Pesci, Caterina. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2018-001003.

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5
122013Has accounting quality increased in Europe after IFRS adoption?. (2013). Raffournier, Bernard. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002005.

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4
132019Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises. (2019). TIRON TUDOR, ADRIANA ; Tiron-Tudor, Adriana ; Manes-Rossi, Francesca ; Zanellato, Gianluca ; Nicolo, Giuseppe. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002003.

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4
142014Business Model Literature Overview. (2014). Novak, Ales. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-001004.

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4
152011The managerialisation of Financial Reporting: an introduction to a destabilising accounting change. (2011). Zambon, Stefano . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003001.

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4
162016Put Your Money where Your Mouth is: The Difference between Real Commitment to Sustainability and Mere Rhetoric. (2016). Bini, Laura ; Giunta, Francesco ; Bellucci, Marco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-002001.

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4
172019The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy. (2019). Busso, Donatella ; Fiandrino, Simone ; Devalle, Alain ; Cantino, Valter. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-001004.

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4
182015Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides. (2015). Fiume, Raffaele ; Taliento, Marco ; Romano, Mauro ; Onesti, Tiziano . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-001005.

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3
192019Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting: An Empirical Analysis of Italian Large Listed Firms. (2019). Ho-Tan-Phat Phan, ; de Luca, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002002.

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3
202011The role of performance indicators in management commentary. (2011). Silvi, Riccardo ; Bartolini, Monica . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003004.

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3
212013Assessing value relevance of comprehensive income in European banks and other financial institutions. (2013). Mechelli, Alessandro ; Cimini, Riccardo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-001003.

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3
222011Country effects on European mandatory disclosure of financial key performance indicators. (2011). Dainelli, Francesco ; Bini, Laura ; Giunta, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-001004.

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3
232020Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry. (2020). Sproviero, Alice Francesca. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2020-002004.

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3
242012Impression management and legitimacy strategies: The BP case. (2012). Michelon, Giovanna. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-004004.

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2
252013Investigation of risk management and risk disclosure practices of Italian listed local utilities. (2013). Aureli, Selena ; Salvatori, Federica . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-001006.

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2
262013Research needs and opportunities in Context-Based Sustainability. (2013). Baue, Bill ; McElroy, Mark W.. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002004.

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2
272011The value relevance of non-financial performance indicators: new cues from the European fashion industry. (2011). Dainelli, Francesco ; Giunta, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003005.

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2
282013Socio-environmental reporting trends in the Italian local government: Thrive or wither?. (2013). Bracci, Enrico ; Tallaki, Mouhcine . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002003.

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2
292019Beyond financial reporting disclosures. (2019). Corbella, Silvano ; Rossignoli, Francesca ; Behn, Bruce K. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002001.

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2
302011Case Study Method in Financial Communication Studies: A Review and a Systemic Approach Proposal. (2011). Ramassa, Paola. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-002004.

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2
312016The Real Impact Factor: Reflections on the Impact of the Research Excellence Framework. (2016). Broadbent, Jane. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001002.

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2
322018Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting. (2018). Girella, Laura ; Ferrari, Elisa Rita ; Abela, Mario . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2018-001005.

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2
332019Putting integrated reporting where it was not: The case of the not-for-profit sector. (2019). Dameri, Paola ; Girella, Laura. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002005.

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2
342016Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990). (2016). Girella, Laura ; Zambon, Stefano. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001006.

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2
352011IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilità dei principi generali del Framework alla valutazione della qualità dei documenti volontari. (2011). Cardillo, Eleonora ; Molina, Silvia . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-001003.

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2
362014Detecting Earnings Manipulations: Time think about european SMEs. A call for a Joint International Research Project. (2014). Giunta, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002001.

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2
372015Corporate governance and information asymmetry between shareholders and lenders: an analysis of Italian listed companies. (2015). Pisano, Sabrina ; Lepore, Luigi ; Agrifoglio, Rocco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-002002.

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1
382017Increasing the value of accounting research: An Italian perspective. (2017). Pavan, Aldo ; Fadda, Isabella. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2017-002003.

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1
392011La rilevazione degli investimenti in R&S e la significatività dell’utile e del capitale netto. (2011). Cocco, Alfonso ; Lucianetti, Lorenzo ; Minunno, Gianfabio . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-003003.

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1
402014Towards the international convergence of accounting standards: the case of Business Combinations and Goodwill. (2014). Olante, Maria Elena . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002007.

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1
412016Accounting Research: Relevance Lost. (2016). Kassem, Rasha ; Higson, Andrew . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001004.

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1
422019Signing the letter to shareholders: Does the Signatory?s role relate to impression management?. (2019). Giornetti, Andrea ; Mattei, Marco ; Michelon, Giovanna ; Bozzolan, Saverio. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-001002.

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1
432020Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective?. (2020). Corazza, Laura ; Centrone, Francesca Alice ; Cisi, Maurizio. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2020-002001.

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1
442012Is there such a thing as European Financial Reporting?. (2012). Alexander, David. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-004002.

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1
452016Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media. (2016). Ramassa, Paola ; di Fabio, Costanza. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-002004.

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1
462011Il ruolo dei competitor nell’orientamento delle politiche di comunicazione economico finanziaria. (2011). Menini, Andrea ; Cerbioni, Fabrizio . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-002005.

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1
472014Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks. (2014). Drago, Carlo ; Sannino, Giuseppe ; Ginesti, Gianluca . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002005.

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1
482013An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy - Some descriptive insights. (2013). Durst, Susanne. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-001005.

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1
492020A critical approach to BSC studies: State of art, critical issues and future trends. (2020). Chirico, Antonio ; Hristov, Ivo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2020-001002.

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1
502011Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata. (2011). Fornaciari, Luca. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-004004.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12019Systematic literature network analysis in accounting: A first application on integrated reporting research. (2019). Tettamanzi, Patrizia ; Comerio, Niccolo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002004.

Full description at Econpapers || Download paper

4
22018Determining characteristics of boards adopting Integrated Reporting. (2018). Esposito, Alfredo ; Doronzo, Ruggiero ; Cane, Massimo ; Alfiero, Simona. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2018-002003.

Full description at Econpapers || Download paper

3
32014Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience. (2014). Allini, Alessandra ; Macchioni, Riccardo ; Manes, Rossi Francesca . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-001001.

Full description at Econpapers || Download paper

3
42018Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory. (2018). Fornaciari, Luca ; Pesci, Caterina. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2018-001003.

Full description at Econpapers || Download paper

3
52020Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry. (2020). Sproviero, Alice Francesca. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2020-002004.

Full description at Econpapers || Download paper

3
62011The role of performance indicators in management commentary. (2011). Silvi, Riccardo ; Bartolini, Monica . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003004.

Full description at Econpapers || Download paper

2
72016The Real Impact Factor and the Gap between Accounting Research and Practice. (2016). Ramassa, Paola ; Avallone, Francesco ; Quagli, Alberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001003.

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2
Citing documents used to compute impact factor:
YearTitle
Recent citations
Recent citations received in 2020

YearCiting document