Accounting in Europe / Taylor & Francis Journals
Citation Profile [Updated: 2024-11-03 20:16:59]
5 Years H Index
17
Impact Factor (IF)
0.48
5 Years IF
0.3
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
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2005 | 0 | 0.51 | 0 | 0 | 8 | 8 | 82 | 0 | 0 | 0 | 0 | 0 | 0.24 | |||||
| 2006 | 0.25 | 0.51 | 0.1 | 0.25 | 12 | 20 | 88 | 2 | 2 | 8 | 2 | 8 | 2 | 0 | 0 | 0.23 | ||
| 2007 | 0.45 | 0.46 | 0.37 | 0.45 | 7 | 27 | 81 | 10 | 12 | 20 | 9 | 20 | 9 | 0 | 0 | 0.2 | ||
| 2008 | 0.47 | 0.49 | 0.49 | 0.44 | 8 | 35 | 33 | 17 | 29 | 19 | 9 | 27 | 12 | 0 | 0 | 0.23 | ||
| 2009 | 0.47 | 0.48 | 0.51 | 0.49 | 12 | 47 | 86 | 24 | 53 | 15 | 7 | 35 | 17 | 3 | 12.5 | 0 | 0.24 | |
| 2010 | 0.5 | 0.49 | 0.74 | 0.62 | 14 | 61 | 121 | 45 | 98 | 20 | 10 | 47 | 29 | 3 | 6.7 | 0 | 0.21 | |
| 2011 | 0.19 | 0.52 | 0.52 | 0.55 | 14 | 75 | 80 | 39 | 137 | 26 | 5 | 53 | 29 | 6 | 15.4 | 1 | 0.07 | 0.24 |
| 2012 | 0.57 | 0.52 | 0.67 | 0.47 | 13 | 88 | 73 | 58 | 196 | 28 | 16 | 55 | 26 | 7 | 12.1 | 0 | 0.22 | |
| 2013 | 0.44 | 0.56 | 0.6 | 0.46 | 16 | 104 | 53 | 62 | 258 | 27 | 12 | 61 | 28 | 0 | 1 | 0.06 | 0.24 | |
| 2014 | 0.17 | 0.55 | 0.58 | 0.46 | 18 | 122 | 77 | 71 | 329 | 29 | 5 | 69 | 32 | 8 | 11.3 | 5 | 0.28 | 0.23 |
| 2015 | 0.06 | 0.55 | 0.36 | 0.31 | 13 | 135 | 45 | 48 | 377 | 34 | 2 | 75 | 23 | 0 | 0 | 0.23 | ||
| 2016 | 0.42 | 0.53 | 0.62 | 0.39 | 23 | 158 | 88 | 98 | 475 | 31 | 13 | 74 | 29 | 29 | 29.6 | 9 | 0.39 | 0.21 |
| 2017 | 0.33 | 0.54 | 0.37 | 0.33 | 35 | 193 | 79 | 72 | 547 | 36 | 12 | 83 | 27 | 8 | 11.1 | 2 | 0.06 | 0.22 |
| 2018 | 0.33 | 0.55 | 0.62 | 0.48 | 19 | 212 | 30 | 131 | 678 | 58 | 19 | 105 | 50 | 14 | 10.7 | 3 | 0.16 | 0.24 |
| 2019 | 0.24 | 0.57 | 0.42 | 0.34 | 15 | 227 | 18 | 96 | 774 | 54 | 13 | 108 | 37 | 0 | 2 | 0.13 | 0.23 | |
| 2020 | 0.26 | 0.68 | 0.41 | 0.34 | 16 | 243 | 18 | 100 | 874 | 34 | 9 | 105 | 36 | 0 | 0 | 0.32 | ||
| 2021 | 0.23 | 0.81 | 0.41 | 0.42 | 16 | 259 | 18 | 105 | 979 | 31 | 7 | 108 | 45 | 0 | 1 | 0.06 | 0.3 | |
| 2022 | 0.34 | 0.86 | 0.3 | 0.23 | 15 | 274 | 19 | 81 | 1060 | 32 | 11 | 101 | 23 | 5 | 6.2 | 3 | 0.2 | 0.26 |
| 2023 | 0.48 | 0.92 | 0.27 | 0.3 | 15 | 289 | 4 | 77 | 1137 | 31 | 15 | 81 | 24 | 0 | 4 | 0.27 | 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
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2010 | Have IFRS Affected Earnings Management in the European Union?. (2010). Jarne, Jos Ignacio ; Callao, Susana. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189. Full description at Econpapers || Download paper | 39 |
| 2 | 2017 | Corporate Reporting Practices in Poland and Romania ââ¬â An Ex-ante Study to the New Non-financial Reporting European Directive. (2017). Dumitru, Mdlina ; Krasodomska, Joanna ; Gue, Raluca-Gina ; Dyduch, Justyna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:279-304. Full description at Econpapers || Download paper | 37 |
| 3 | 2016 | The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227. Full description at Econpapers || Download paper | 36 |
| 4 | 2005 | International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164. Full description at Econpapers || Download paper | 32 |
| 5 | 2007 | Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254. Full description at Econpapers || Download paper | 30 |
| 6 | 2007 | An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS). (2007). Calu, Daniela ; Olimid, Lavinia . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:169-206. Full description at Econpapers || Download paper | 28 |
| 7 | 2009 | Environmental Disclosure and the Cost of Equity: The French Case. (2009). Djean, Frdrique ; Martinez, Isabelle. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80. Full description at Econpapers || Download paper | 22 |
| 8 | 2009 | The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194. Full description at Econpapers || Download paper | 20 |
| 9 | 2011 | Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67. Full description at Econpapers || Download paper | 20 |
| 10 | 2014 | Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Clatworthy, Mark ; Osma, Beatriz Garca ; Jeanjean, Thomas ; Cascino, Stefano ; Imam, Shahed ; Gassen, Joachim. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209. Full description at Econpapers || Download paper | 20 |
| 11 | 2006 | The Use of Fair Value in IFRS. (2006). Cairns, David . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22. Full description at Econpapers || Download paper | 19 |
| 12 | 2009 | Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. (2009). JENY, Anne ; Richard, Chrystelle ; Dick, Wolfgang ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:3-24. Full description at Econpapers || Download paper | 19 |
| 13 | 2005 | Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Jones, Colwyn T. ; Luther, Robert . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193. Full description at Econpapers || Download paper | 19 |
| 14 | 2010 | On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226. Full description at Econpapers || Download paper | 18 |
| 15 | 2006 | Implications of the IAS Regulation for Research into the International Differences in Accounting Systems. (2006). Sellhorn, Thorsten ; Gornik-Tomaszewski, Sylwia . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:187-217. Full description at Econpapers || Download paper | 18 |
| 16 | 2005 | Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge*. (2005). Tokar, Mary . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:47-68. Full description at Econpapers || Download paper | 17 |
| 17 | 2006 | International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe. (2006). Hoogendoorn, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:23-26. Full description at Econpapers || Download paper | 17 |
| 18 | 2007 | What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. (2007). Klostermann, Margret . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:141-168. Full description at Econpapers || Download paper | 16 |
| 19 | 2010 | The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. (2010). Haller, Axel ; Gee, Maria ; Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:97-122. Full description at Econpapers || Download paper | 16 |
| 20 | 2011 | International Accounting Standardisation: Is Politics Back?. (2011). Burlaud, Alain ; Colasse, Bernard. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47. Full description at Econpapers || Download paper | 16 |
| 21 | 2010 | The Communication Gap: Why Doesnt Accounting Research Make a Greater Contribution to Debates on Accounting Policy?. (2010). Singleton-Green, Brian . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:129-145. Full description at Econpapers || Download paper | 15 |
| 22 | 2016 | Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:329-352. Full description at Econpapers || Download paper | 15 |
| 23 | 2014 | Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Mechelli, Alessandro ; Cimini, Riccardo. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87. Full description at Econpapers || Download paper | 15 |
| 24 | 2006 | Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100. (2006). Aisbitt, Sally . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:117-133. Full description at Econpapers || Download paper | 15 |
| 25 | 2014 | Lease Accounting: A Review of Recent Literature. (2014). Barone, Elisabetta ; Moya, Soledad ; Birt, Jacqueline. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54. Full description at Econpapers || Download paper | 14 |
| 26 | Stewardship and the Objectives of Financial Statements: A Comment on IASBs Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Quali. (2007). Lennard, Andrew . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:1:p:51-66. Full description at Econpapers || Download paper | 13 | |
| 27 | 2018 | Introducing More IFRS Principles of Disclosure ââ¬â Will the Poor Disclosers Improve?. (2018). Hellman, Niclas ; Gutierrez, Soledad Moya ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321. Full description at Econpapers || Download paper | 12 |
| 28 | 2013 | Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Lesage, Cdric ; Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199. Full description at Econpapers || Download paper | 12 |
| 29 | 2011 | Accounting Research and Accounting Policy: What Kind of Gap?. (2011). Rutherford, Brian. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:141-154. Full description at Econpapers || Download paper | 12 |
| 30 | 2015 | The Emergence of the Incurred-Loss Model for Credit Losses in IAS 39. (2015). Camfferman, Kees. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:1-35. Full description at Econpapers || Download paper | 12 |
| 31 | 2012 | Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Mora, Araceli ; Abela, Mario . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170. Full description at Econpapers || Download paper | 11 |
| 32 | 2012 | Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59. Full description at Econpapers || Download paper | 11 |
| 33 | 2008 | Actuarial Gains and Losses: the Choice of the Accounting Method. (2008). Morais, Ana Isabel. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:127-139. Full description at Econpapers || Download paper | 11 |
| 34 | 2011 | Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania. (2011). faff, robert ; Hodgson, Allan ; Albu, Nadia. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:155-184. Full description at Econpapers || Download paper | 11 |
| 35 | 2021 | From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study. (2021). Farneti, Federica ; Costa, Ericka ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:353-377. Full description at Econpapers || Download paper | 11 |
| 36 | 2010 | On the Definitions of Income, Expenses and Profit in IFRS. (2010). Barker, Richard. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:147-158. Full description at Econpapers || Download paper | 10 |
| 37 | 2017 | Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. (2017). Albu, Nadia ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:249-260. Full description at Econpapers || Download paper | 10 |
| 38 | 2008 | Accounting Conservatism under IFRS. (2008). Hellman, Niclas. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:71-100. Full description at Econpapers || Download paper | 10 |
| 39 | 2006 | The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands. (2006). de Jong, Abe ; Verwijmeren, Patrick. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:169-185. Full description at Econpapers || Download paper | 10 |
| 40 | 2015 | Segment Reporting: Is IFRS 8 Really Better?. (2015). Aleksanyan, Mark ; Danbolt, JO. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:37-60. Full description at Econpapers || Download paper | 10 |
| 41 | 2009 | Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany. (2009). Haller, Axel ; Eierle, Brigitte . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:195-230. Full description at Econpapers || Download paper | 10 |
| 42 | 2012 | The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. (2012). Wagenhofer, Alfred ; Wysocki, Peter ; Trombetta, Marco . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:127-146. Full description at Econpapers || Download paper | 10 |
| 43 | 2005 | The Changing Relationship between Tax and Financial Reporting in Spain. (2005). Oliveras, Ester ; Puig, Xavier . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207. Full description at Econpapers || Download paper | 10 |
| 44 | 2012 | EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38. Full description at Econpapers || Download paper | 10 |
| 45 | 2014 | The International Accounting Standards Board and Evidence-Informed Standard-Setting. (2014). Teixeira, Alan . In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:5-12. Full description at Econpapers || Download paper | 10 |
| 46 | 2011 | Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?. (2011). Orens, Raf ; Van der Tas, Leo ; Lybaert, Nadine ; Jorissen, Ann. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:211-234. Full description at Econpapers || Download paper | 9 |
| 47 | 2016 | Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. (2016). Schatt, Alain ; Walliser, Elisabeth ; Bessieux-Ollier, Corinne ; Doukakis, Leonidas . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:307-327. Full description at Econpapers || Download paper | 9 |
| 48 | 2019 | The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. (2019). Salvatori, Federica ; Magnaghi, Elisabetta ; Aureli, Selena. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:3:p:290-312. Full description at Econpapers || Download paper | 9 |
| 49 | 2012 | How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands. (2012). Langendijk, Henk ; Bissessur, Sanjay ; Vergoossen, Ruud ; Litjens, Robin . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:227-250. Full description at Econpapers || Download paper | 9 |
| 50 | 2016 | Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009ââ¬â2016. (2016). Hashim, Noor ; Ohanlon, John ; Li, Weijia . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:229-267. Full description at Econpapers || Download paper | 9 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2016 | The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227. Full description at Econpapers || Download paper | 13 |
| 2 | 2021 | From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study. (2021). Farneti, Federica ; Costa, Ericka ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:353-377. Full description at Econpapers || Download paper | 9 |
| 3 | 2020 | The Effects of Key Audit Matters on the Auditorââ¬â¢s Reportââ¬â¢s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors. (2020). Theis, Jochen ; Ratzinger-Sakel, Nicole ; Kohler, Annette . In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:105-128. Full description at Econpapers || Download paper | 5 |
| 4 | 2017 | Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. (2017). Albu, Nadia ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:249-260. Full description at Econpapers || Download paper | 5 |
| 5 | 2017 | Corporate Reporting Practices in Poland and Romania ââ¬â An Ex-ante Study to the New Non-financial Reporting European Directive. (2017). Dumitru, Mdlina ; Krasodomska, Joanna ; Gue, Raluca-Gina ; Dyduch, Justyna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:279-304. Full description at Econpapers || Download paper | 5 |
| 6 | 2012 | How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands. (2012). Langendijk, Henk ; Bissessur, Sanjay ; Vergoossen, Ruud ; Litjens, Robin . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:227-250. Full description at Econpapers || Download paper | 4 |
| 7 | 2022 | Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies. (2022). Costa, Ericka ; Agostini, Marisa ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:78-109. Full description at Econpapers || Download paper | 4 |
| 8 | 2016 | Does Ethical Culture in Audit Firms Support Auditor Objectivity?. (2016). Svanberg, Jan ; Ohman, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:65-79. Full description at Econpapers || Download paper | 4 |
| 9 | 2019 | The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. (2019). Salvatori, Federica ; Magnaghi, Elisabetta ; Aureli, Selena. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:3:p:290-312. Full description at Econpapers || Download paper | 4 |
| 10 | 2014 | Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Clatworthy, Mark ; Osma, Beatriz Garca ; Jeanjean, Thomas ; Cascino, Stefano ; Imam, Shahed ; Gassen, Joachim. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209. Full description at Econpapers || Download paper | 4 |
| 11 | 2016 | Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:329-352. Full description at Econpapers || Download paper | 4 |
| 12 | 2022 | Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors. (2022). Krasodomska, Joanna ; Panfilo, Silvia. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:226-253. Full description at Econpapers || Download paper | 4 |
| 13 | 2016 | Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009ââ¬â2016. (2016). Hashim, Noor ; Ohanlon, John ; Li, Weijia . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:229-267. Full description at Econpapers || Download paper | 3 |
| 14 | 2017 | The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries. (2017). LUNGU, Camelia Iuliana ; Dasclu, Cornelia ; Caraiani, Chiraa . In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:331-357. Full description at Econpapers || Download paper | 3 |
| 15 | 2021 | Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee. (2021). Jahan, Mosammet Asma ; Nahar, Shamsun. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:378-406. Full description at Econpapers || Download paper | 3 |
| 16 | 2009 | Environmental Disclosure and the Cost of Equity: The French Case. (2009). Djean, Frdrique ; Martinez, Isabelle. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80. Full description at Econpapers || Download paper | 3 |
| 17 | 2014 | Lease Accounting: A Review of Recent Literature. (2014). Barone, Elisabetta ; Moya, Soledad ; Birt, Jacqueline. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54. Full description at Econpapers || Download paper | 3 |
| 18 | 2012 | Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59. Full description at Econpapers || Download paper | 3 |
| 19 | 2016 | Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. (2016). Schatt, Alain ; Walliser, Elisabeth ; Bessieux-Ollier, Corinne ; Doukakis, Leonidas . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:307-327. Full description at Econpapers || Download paper | 3 |
| 20 | 2020 | The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector. (2020). Zampella, Annamaria ; Allini, Alessandra ; Giner, Begoa. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:129-157. Full description at Econpapers || Download paper | 3 |
| 21 | 2014 | Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Mechelli, Alessandro ; Cimini, Riccardo. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87. Full description at Econpapers || Download paper | 3 |
| 22 | 2013 | Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency. (2013). Black, Celeste M.. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:223-239. Full description at Econpapers || Download paper | 3 |
| 23 | 2009 | The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194. Full description at Econpapers || Download paper | 3 |
| 24 | 2005 | International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164. Full description at Econpapers || Download paper | 2 |
| 25 | 2014 | Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards. (2014). Moldovan, Rucsandra . In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:113-137. Full description at Econpapers || Download paper | 2 |
| 26 | 2022 | The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises. (2022). Dumitru, Madalina ; Dragomir, Voicu-Dan ; Feleaga, Liliana. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:110-151. Full description at Econpapers || Download paper | 2 |
| 27 | 2018 | Disclosure Practices by Family Firms: Evidence from Swedish Publicly Listed Firms. (2018). Vural, Derya. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:3:p:347-373. Full description at Econpapers || Download paper | 2 |
| 28 | 2018 | Making Deferred Taxes Relevant. (2018). Brouwer, Arjan ; Naarding, Ewout . In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:200-230. Full description at Econpapers || Download paper | 2 |
| 29 | 2022 | Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence. (2022). Islam, Mohammad Nazrul ; Nahar, Shamsun ; Mollik, Abu Taher ; Bepari, Md Khokan. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:3:p:397-422. Full description at Econpapers || Download paper | 2 |
| 30 | 2022 | The Effect of Business Strategy on Risk Disclosure. (2022). Mussig, Anke ; Weber, Veronique. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:190-225. Full description at Econpapers || Download paper | 2 |
| 31 | 2016 | Ownership Structure and Accounting Method Choice: A Study of European Real Estate Companies. (2016). Somoza-Lopez, Antonio ; Maki, Juha ; Sundgren, Stefan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:1-19. Full description at Econpapers || Download paper | 2 |
| 32 | 2013 | Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Lesage, Cdric ; Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199. Full description at Econpapers || Download paper | 2 |
| 33 | 2013 | The EU Emissions Trading System under IFRS -- Towards a ââ¬ËTrue and Fair Viewââ¬â¢. (2013). Haupt, Madlen . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:71-97. Full description at Econpapers || Download paper | 2 |
| 34 | 2008 | Accounting Conservatism under IFRS. (2008). Hellman, Niclas. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:71-100. Full description at Econpapers || Download paper | 2 |
| 35 | 2018 | Introducing More IFRS Principles of Disclosure ââ¬â Will the Poor Disclosers Improve?. (2018). Hellman, Niclas ; Gutierrez, Soledad Moya ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321. Full description at Econpapers || Download paper | 2 |
| 36 | 2023 | Multiple Capitals Disclosure in European Companiesâ Integrated Reports: The Role of Organisational Complexity. (2023). Abubakar, Nuhu ; Salami, Suleiman ; Anifowose, Mutalib ; Ahmed, Abubakar. In: Accounting in Europe. RePEc:taf:acceur:v:20:y:2023:i:1:p:120-138. Full description at Econpapers || Download paper | 2 |
| 37 | 2021 | Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process. (2021). Lopez-Arceiz, Francisco J ; Moneva, Jose M ; Bellostas, Ana J. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:1:p:43-74. Full description at Econpapers || Download paper | 2 |
| 38 | 2019 | The Differential Impact of IFRS Adoption on Aspects of Seasoned Equity Offerings in the UK and France. (2019). Lee, Edward ; Harakeh, Mostafa ; Walker, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:1:p:106-138. Full description at Econpapers || Download paper | 2 |
| 39 | 2010 | The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. (2010). Haller, Axel ; Gee, Maria ; Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:97-122. Full description at Econpapers || Download paper | 2 |
| 40 | 2019 | Has IFRS Enhanced Accounting Uniformity?. (2019). Siciliano, Gianfranco. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:3:p:313-339. Full description at Econpapers || Download paper | 2 |
| 41 | 2005 | Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences. (2005). Jens Wüstemann, ; Kierzek, Sonja . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:69-106. Full description at Econpapers || Download paper | 2 |
| 42 | 2011 | International Accounting Standardisation: Is Politics Back?. (2011). Burlaud, Alain ; Colasse, Bernard. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47. Full description at Econpapers || Download paper | 2 |
| 43 | 2015 | Extending the Classification of European Countries by their IFRS Practices: A Research Note. (2015). Branco, Manuel ; Sarquis, Raquel ; Loureno, Isabel Costa ; Pais, Claudio. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:2:p:223-232. Full description at Econpapers || Download paper | 2 |
| 44 | 2017 | Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus. (2017). Alexander, David ; Alon, Anna . In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:261-278. Full description at Econpapers || Download paper | 2 |
| 45 | 2020 | IFRS in National Regulatory Space: Insights from Sweden. (2020). Sols, Josefin Andersson ; Marton, Jan ; Hartmann, Berit. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:3:p:367-387. Full description at Econpapers || Download paper | 2 |
| 46 | 2011 | Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania. (2011). faff, robert ; Hodgson, Allan ; Albu, Nadia. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:155-184. Full description at Econpapers || Download paper | 2 |
| 47 | 2011 | Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67. Full description at Econpapers || Download paper | 2 |
| 48 | 2012 | Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Mora, Araceli ; Abela, Mario . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170. Full description at Econpapers || Download paper | 2 |
| 49 | 2022 | Disclosure on the Sustainable Development Goals â Evidence from Europe. (2022). Szekely, Manuel ; Hummel, Katrin. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:152-189. Full description at Econpapers || Download paper | 2 |
| 50 | 2012 | EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 15
| Year | Title | |
|---|---|---|
| 2023 | The Impact of IFRS on Audit Quality in Romania. (2023). Robu, Ioan-Bogdan ; Grosu, Maria ; Mocanu, Andreea. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:767-774. Full description at Econpapers || Download paper | |
| 2023 | Knowledge mapping of model risk in banking. (2023). Torluccio, Giuseppe ; Rimo, Giuseppe ; Cosma, Simona. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923003162. Full description at Econpapers || Download paper | |
| 2023 | Standalone risk management committee, risk governance diversity and Islamic bank risk-taking. (2023). Azrin, Mohd Hairul ; Abduh, Muhamad ; Umar, Umar Habibu. In: Risk Management. RePEc:pal:risman:v:25:y:2023:i:3:d:10.1057_s41283-023-00123-3. Full description at Econpapers || Download paper | |
| 2023 | Corporate Greenhouse Gas Emissionsâ Data and the Urgent Need for a Science-Led Just Transition: Introduction to a Thematic Symposium. (2023). Rogelj, Joeri ; Michelon, Giovanna ; Cho, Charles H ; Busch, Timo. In: Journal of Business Ethics. RePEc:kap:jbuset:v:182:y:2023:i:4:d:10.1007_s10551-022-05288-7. Full description at Econpapers || Download paper | |
| 2023 | ||
| 2023 | Nexus of Corporate Social Responsibility Expenditure (CSR) and financial performance: Indian banks. (2023). Maiti, Moinak ; Kayal, Parthajit ; George, Ann K. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:90:y:2023:i:c:p:190-200. Full description at Econpapers || Download paper | |
| 2023 | Mitigating Financial Distress: Analysis of Financial Indicators for Startup Companies in Indonesia. (2023). Gunanto, Adi. In: CECCAR Business Review. RePEc:ahd:journl:v:4:y:2023:i:10:p:49-59. Full description at Econpapers || Download paper | |
| 2023 | ||
| 2023 | Environmental engagement and stock price crash risk: Evidence from the European banking industry. (2023). Santilli, Gianluca ; Ricci, Ornella ; Fiordelisi, Franco. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923002053. Full description at Econpapers || Download paper | |
| 2023 | Key audit matters and insider trading profitability: Evidence from China. (2023). Zuo, Man ; Chang, Yufan ; Liu, Hui. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:3:s1815566923000334. Full description at Econpapers || Download paper | |
| 2023 | In Search of Double Materiality in Non-Financial Reports: First Empirical Evidence. (2023). Gulluscio, Carmela ; de Cristofaro, Tiziana. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:2:p:924-:d:1024836. Full description at Econpapers || Download paper | |
| 2023 | Biodiversity accountability in water utilities: A case study. (2023). de Nuccio, Elbano ; Ligorio, Lorenzo ; Venturelli, Andrea. In: Utilities Policy. RePEc:eee:juipol:v:81:y:2023:i:c:s0957178723000073. Full description at Econpapers || Download paper | |
| 2023 | ||
| 2023 | Place attachment, audit pricing and audit quality. (2023). Zhu, Kaiwen ; Zhang, Wuxue ; Yuan, Shuai. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000152. Full description at Econpapers || Download paper | |
| 2023 | The Determinants of TCFD Reporting: A Focus on the Italian Context. (2023). Pizzi, Simone ; Principale, Salvatore. In: Administrative Sciences. RePEc:gam:jadmsc:v:13:y:2023:i:2:p:61-:d:1069365. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | ||
| 2023 | Nexus between Sustainability Reporting and Firm Performance: Considering Industry Groups, Accounting, and Market Measures. (2023). Dincer, Caner ; Keskin, Aye Rem. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:7:p:5849-:d:1109276. Full description at Econpapers || Download paper | |
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Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms. (2022). Jarvis, Robin ; Eierle, Brigitte ; Brasch, Annika. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:48:y:2022:i:c:s1061951822000404. Full description at Econpapers || Download paper | |
| 2022 | The Human Capital Risk Reporting of Listed South African Companies: Exploring a Reporting Framework to Support Corporate Governance. (2022). de Beer, Leon Tielman ; Scholtz, Salome Elizabeth ; Bruwer, Monique ; Rothmann, Johanna Christina. In: Administrative Sciences. RePEc:gam:jadmsc:v:12:y:2022:i:4:p:123-:d:922528. Full description at Econpapers || Download paper | |
| 2022 | . Full description at Econpapers || Download paper |
Recent citations received in 2021
| Year | Citing document | |
|---|---|---|
| 2021 | Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies. (2021). Tarquinio, Lara ; Posadas, Stefania Carolina. In: Administrative Sciences. RePEc:gam:jadmsc:v:11:y:2021:i:3:p:89-:d:625805. Full description at Econpapers || Download paper |
Recent citations received in 2020
| Year | Citing document |
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10 most frequent citing series