[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 | 10 | 10 | 42 | 0 | 0 | 0 | 0 | 0 | 0.12 | |||||
1997 | 0 | 0.25 | 0 | 0 | 35 | 45 | 163 | 0 | 10 | 10 | 0 | 0 | 0.11 | |||||
1998 | 0.09 | 0.28 | 0.09 | 0.09 | 22 | 67 | 321 | 6 | 6 | 45 | 4 | 45 | 4 | 1 | 16.7 | 2 | 0.09 | 0.13 |
1999 | 0.12 | 0.31 | 0.15 | 0.15 | 31 | 98 | 251 | 15 | 21 | 57 | 7 | 67 | 10 | 0 | 0 | 0.15 | ||
2000 | 0.19 | 0.36 | 0.11 | 0.11 | 31 | 129 | 188 | 14 | 35 | 53 | 10 | 98 | 11 | 0 | 0 | 0.16 | ||
2001 | 0.08 | 0.39 | 0.09 | 0.09 | 24 | 153 | 87 | 14 | 49 | 62 | 5 | 129 | 11 | 7 | 50 | 0 | 0.17 | |
2002 | 0.11 | 0.41 | 0.08 | 0.07 | 26 | 179 | 107 | 15 | 64 | 55 | 6 | 143 | 10 | 0 | 1 | 0.04 | 0.21 | |
2003 | 0.1 | 0.44 | 0.16 | 0.18 | 32 | 211 | 264 | 33 | 97 | 50 | 5 | 134 | 24 | 6 | 18.2 | 1 | 0.03 | 0.22 |
2004 | 0.09 | 0.5 | 0.12 | 0.13 | 39 | 250 | 144 | 30 | 127 | 58 | 5 | 144 | 18 | 7 | 23.3 | 0 | 0.22 | |
2005 | 0.15 | 0.51 | 0.25 | 0.14 | 31 | 281 | 181 | 70 | 197 | 71 | 11 | 152 | 21 | 6 | 8.6 | 0 | 0.24 | |
2006 | 0.1 | 0.51 | 0.23 | 0.12 | 53 | 334 | 631 | 76 | 273 | 70 | 7 | 152 | 18 | 3 | 3.9 | 6 | 0.11 | 0.23 |
2007 | 0.13 | 0.46 | 0.26 | 0.18 | 40 | 374 | 289 | 99 | 372 | 84 | 11 | 181 | 33 | 4 | 4 | 0 | 0.2 | |
2008 | 0.22 | 0.49 | 0.25 | 0.18 | 29 | 403 | 220 | 102 | 474 | 93 | 20 | 195 | 35 | 1 | 1 | 4 | 0.14 | 0.23 |
2009 | 0.33 | 0.48 | 0.32 | 0.3 | 30 | 433 | 196 | 137 | 611 | 69 | 23 | 192 | 58 | 1 | 0.7 | 1 | 0.03 | 0.24 |
2010 | 0.27 | 0.49 | 0.38 | 0.37 | 33 | 466 | 461 | 177 | 788 | 59 | 16 | 183 | 68 | 12 | 6.8 | 11 | 0.33 | 0.21 |
2011 | 0.29 | 0.52 | 0.33 | 0.37 | 28 | 494 | 349 | 161 | 949 | 63 | 18 | 185 | 69 | 4 | 2.5 | 4 | 0.14 | 0.24 |
2012 | 0.34 | 0.52 | 0.45 | 0.41 | 29 | 523 | 200 | 233 | 1182 | 61 | 21 | 160 | 66 | 7 | 3 | 2 | 0.07 | 0.22 |
2013 | 0.37 | 0.56 | 0.45 | 0.46 | 30 | 553 | 260 | 249 | 1431 | 57 | 21 | 149 | 68 | 8 | 3.2 | 5 | 0.17 | 0.24 |
2014 | 0.49 | 0.55 | 0.55 | 0.62 | 31 | 584 | 241 | 320 | 1751 | 59 | 29 | 150 | 93 | 25 | 7.8 | 2 | 0.06 | 0.23 |
2015 | 0.54 | 0.55 | 0.57 | 0.69 | 42 | 626 | 196 | 358 | 2109 | 61 | 33 | 151 | 104 | 13 | 3.6 | 4 | 0.1 | 0.23 |
2016 | 0.38 | 0.53 | 0.55 | 0.5 | 40 | 666 | 230 | 364 | 2475 | 73 | 28 | 160 | 80 | 10 | 2.7 | 1 | 0.03 | 0.21 |
2017 | 0.43 | 0.54 | 0.57 | 0.6 | 36 | 702 | 278 | 402 | 2877 | 82 | 35 | 172 | 103 | 31 | 7.7 | 7 | 0.19 | 0.22 |
2018 | 0.67 | 0.55 | 0.69 | 0.66 | 38 | 740 | 222 | 513 | 3390 | 76 | 51 | 179 | 118 | 27 | 5.3 | 8 | 0.21 | 0.24 |
2019 | 0.72 | 0.57 | 0.56 | 0.61 | 36 | 776 | 127 | 434 | 3824 | 74 | 53 | 187 | 114 | 1 | 0.2 | 2 | 0.06 | 0.23 |
2020 | 0.69 | 0.68 | 0.67 | 0.82 | 35 | 811 | 54 | 541 | 4365 | 74 | 51 | 192 | 157 | 0 | 4 | 0.11 | 0.32 | |
2021 | 0.56 | 0.81 | 0.63 | 0.83 | 35 | 846 | 43 | 534 | 4899 | 71 | 40 | 185 | 154 | 0 | 3 | 0.09 | 0.3 | |
2022 | 0.39 | 0.86 | 0.63 | 0.76 | 40 | 886 | 22 | 559 | 5458 | 70 | 27 | 180 | 137 | 0 | 4 | 0.1 | 0.26 | |
2023 | 0.32 | 0.92 | 0.47 | 0.52 | 35 | 921 | 4 | 435 | 5893 | 75 | 24 | 184 | 95 | 0 | 1 | 0.03 | 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 |
# | Year | Title | Cited |
---|---|---|---|
1 | 2006 | International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers || Download paper | 293 |
2 | 2010 | Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers || Download paper | 120 |
3 | 2007 | Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44. Full description at Econpapers || Download paper | 107 |
4 | 1998 | The public disclosure of environmental performance informationââ¬âa dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41. Full description at Econpapers || Download paper | 101 |
5 | 2008 | Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159. Full description at Econpapers || Download paper | 99 |
6 | 2011 | Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers || Download paper | 99 |
7 | 2003 | Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers || Download paper | 97 |
8 | 2006 | The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245. Full description at Econpapers || Download paper | 91 |
9 | 2010 | International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187. Full description at Econpapers || Download paper | 78 |
10 | 2007 | Is fair value accounting information relevant and reliable? Evidence from capital market research. (2007). Landsman, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:19-30. Full description at Econpapers || Download paper | 76 |
11 | 2000 | Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326. Full description at Econpapers || Download paper | 75 |
12 | 2010 | Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. (2010). Islam, Muhammad ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:131-148. Full description at Econpapers || Download paper | 72 |
13 | 2010 | Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210. Full description at Econpapers || Download paper | 71 |
14 | 2006 | Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40. Full description at Econpapers || Download paper | 68 |
15 | 2011 | The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers || Download paper | 59 |
16 | 2005 | The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Mangena, Musa ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349. Full description at Econpapers || Download paper | 58 |
17 | 2013 | Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers || Download paper | 58 |
18 | 2016 | Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195. Full description at Econpapers || Download paper | 56 |
19 | 2011 | A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers || Download paper | 55 |
20 | 2017 | Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers || Download paper | 54 |
21 | 1997 | Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems. (1997). Chong, Vincent. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:4:p:268-276. Full description at Econpapers || Download paper | 50 |
22 | 1998 | Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers || Download paper | 48 |
23 | 1998 | International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188. Full description at Econpapers || Download paper | 45 |
24 | 2018 | The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, Herv̮̩ ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548. Full description at Econpapers || Download paper | 43 |
25 | 2006 | Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets. (2006). Maijoor, Steven ; Vanstraelen, Ann. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:1:p:33-52. Full description at Econpapers || Download paper | 42 |
26 | 2011 | International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers || Download paper | 42 |
27 | 2003 | Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings. (2003). Hussainey, Khaled ; Walker, Martin ; Schleicher, Thomas . In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:4:p:275-294. Full description at Econpapers || Download paper | 41 |
28 | 2006 | Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?. (2006). Gray, Rob. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:65-88. Full description at Econpapers || Download paper | 41 |
29 | 2006 | What has the invisible hand achieved?. (2006). Watts, Ross . In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:51-61. Full description at Econpapers || Download paper | 39 |
30 | 1998 | Private disclosure and financial reporting. (1998). Holland, J. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:4:p:255-269. Full description at Econpapers || Download paper | 38 |
31 | 2013 | How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers || Download paper | 37 |
32 | 2010 | The pros and cons of regulating corporate reporting: A critical review of the arguments. (2010). Bushman, Robert ; Landsman, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:259-273. Full description at Econpapers || Download paper | 37 |
33 | 2011 | New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers || Download paper | 36 |
34 | 1999 | Investor reactions to corporate environmental saints and sinners: an experimental analysis. (1999). Chan, Christian ; Milne, Markus. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:4:p:265-279. Full description at Econpapers || Download paper | 36 |
35 | 2009 | Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Walker, Martin ; Strong, Norman. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35. Full description at Econpapers || Download paper | 35 |
36 | 2001 | Accounting information and analyst stock recommendation decisions: a content analysis approach. (2001). Breton, Gaetan ; Taffler, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:31:y:2001:i:2:p:91-101. Full description at Econpapers || Download paper | 35 |
37 | 2007 | Standard-setting measurement issues and the relevance of research. (2007). Barth, Mary . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:7-15. Full description at Econpapers || Download paper | 35 |
38 | 2013 | The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers || Download paper | 34 |
39 | 1999 | Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management. (1999). Jeter, Debra ; Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:4:p:299-319. Full description at Econpapers || Download paper | 34 |
40 | 2005 | Earnings management of distressed firms during debt renegotiation. (2005). Saleh, Norman ; Ahmed, Kamran. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:1:p:69-86. Full description at Econpapers || Download paper | 33 |
41 | 1999 | Are large auditors more accurate than small auditors?. (1999). Lennox, Clive. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:3:p:217-227. Full description at Econpapers || Download paper | 32 |
42 | 2018 | Corporate reporting and accounting for externalities. (2018). Unerman, Jeffrey ; Odwyer, Brendan ; Bebbington, Jan. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:497-522. Full description at Econpapers || Download paper | 31 |
43 | 2013 | The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383. Full description at Econpapers || Download paper | 31 |
44 | 2004 | Disclosure compliance with national accounting standards by listed companies in South Asia. (2004). Henry, Darren ; Ahmed, Kamran ; Ali, Muhammad. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:3:p:183-199. Full description at Econpapers || Download paper | 30 |
45 | 2003 | Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital. (2003). Gietzmann, Miles ; Trombetta, Marco . In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:187-205. Full description at Econpapers || Download paper | 30 |
46 | 2018 | Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608. Full description at Econpapers || Download paper | 30 |
47 | 2013 | The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers || Download paper | 30 |
48 | 2002 | Top executive dismissal, ownership and corporate performance. (2002). Conyon, Martin ; Florou, Annita. In: Accounting and Business Research. RePEc:taf:acctbr:v:32:y:2002:i:4:p:209-225. Full description at Econpapers || Download paper | 29 |
49 | 1996 | Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services. (1996). Ezzamel, M ; Holland, K ; Gwilliam, D. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1996:i:1:p:3-16. Full description at Econpapers || Download paper | 28 |
50 | 2018 | The deteriorating usefulness of financial report information and how to reverse it. (2018). Lev, Baruch. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:465-493. Full description at Econpapers || Download paper | 27 |
# | Year | Title | Cited |
---|---|---|---|
1 | 2011 | Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers || Download paper | 37 |
2 | 1998 | The public disclosure of environmental performance informationââ¬âa dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41. Full description at Econpapers || Download paper | 31 |
3 | 2017 | Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers || Download paper | 23 |
4 | 2018 | The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, Herv̮̩ ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548. Full description at Econpapers || Download paper | 22 |
5 | 2006 | International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers || Download paper | 21 |
6 | 2010 | Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. (2010). Islam, Muhammad ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:131-148. Full description at Econpapers || Download paper | 17 |
7 | 2016 | Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195. Full description at Econpapers || Download paper | 17 |
8 | 2018 | Corporate reporting and accounting for externalities. (2018). Unerman, Jeffrey ; Odwyer, Brendan ; Bebbington, Jan. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:497-522. Full description at Econpapers || Download paper | 16 |
9 | 2003 | Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers || Download paper | 15 |
10 | 2005 | The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Mangena, Musa ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349. Full description at Econpapers || Download paper | 15 |
11 | 2010 | Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers || Download paper | 13 |
12 | 2018 | Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608. Full description at Econpapers || Download paper | 13 |
13 | 2011 | A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers || Download paper | 11 |
14 | 2008 | Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159. Full description at Econpapers || Download paper | 11 |
15 | 2016 | Do corporate tax cuts increase investments?. (2016). Dobbins, Laura ; Jacob, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:7:p:731-759. Full description at Econpapers || Download paper | 11 |
16 | 2018 | The deteriorating usefulness of financial report information and how to reverse it. (2018). Lev, Baruch. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:465-493. Full description at Econpapers || Download paper | 11 |
17 | 2017 | The effect of financial leverage on real and accrual-based earnings management. (2017). Tsekrekos, Andrianos ; Anagnostopoulou, Seraina. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:2:p:191-236. Full description at Econpapers || Download paper | 11 |
18 | 2019 | Corporate tax avoidance: is tax transparency the solution?. (2019). Tuck, Penelope ; Oats, Lynne. In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:5:p:565-583. Full description at Econpapers || Download paper | 10 |
19 | 2014 | Epistemic commitment and cognitive disunity toward fair-value accounting. (2014). Durocher, Sylvain ; Gendron, Yves. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:6:p:630-655. Full description at Econpapers || Download paper | 10 |
20 | 2017 | Accounting narratives and impression management on social media. (2017). Yang, Jessica H ; Liu, Siwen. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:6:p:673-694. Full description at Econpapers || Download paper | 10 |
21 | 2006 | Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40. Full description at Econpapers || Download paper | 9 |
22 | 2017 | Auditing private companies: what do we know?. (2017). Vanstraelen, Ann ; Schelleman, Caren. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:565-584. Full description at Econpapers || Download paper | 9 |
23 | 2013 | Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers || Download paper | 9 |
24 | 2019 | Big Data and changes in audit technology: contemplating a research agenda. (2019). Samsonova-Taddei, Anna ; Salijeni, George ; Turley, Stuart . In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:1:p:95-119. Full description at Econpapers || Download paper | 9 |
25 | 2017 | The contents of assurance statements for sustainability reports and information asymmetry. (2017). Fuhrmann, Stephan ; Guenther, Thomas W ; Looks, Elisabeth ; Ott, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:4:p:369-400. Full description at Econpapers || Download paper | 9 |
26 | 2007 | Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44. Full description at Econpapers || Download paper | 9 |
27 | 2013 | The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383. Full description at Econpapers || Download paper | 8 |
28 | 2013 | How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers || Download paper | 8 |
29 | 2021 | The art of conversation: the expanded audit report. (2021). Minutti-Meza, Miguel. In: Accounting and Business Research. RePEc:taf:acctbr:v:51:y:2021:i:5:p:548-581. Full description at Econpapers || Download paper | 8 |
30 | 2013 | Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making. (2013). DavidJ. Cooper, ; Morgan, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:418-441. Full description at Econpapers || Download paper | 8 |
31 | 2000 | Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326. Full description at Econpapers || Download paper | 8 |
32 | 2018 | Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context. (2018). Brennan, Niamh ; Merkl-Davies, Doris M. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:553-577. Full description at Econpapers || Download paper | 8 |
33 | 2022 | Political corruption and annual report readability: evidence from the United States. (2022). Dao, Mai ; Xu, Hongkang ; Sun, Hua ; Wu, Jia. In: Accounting and Business Research. RePEc:taf:acctbr:v:52:y:2022:i:2:p:166-200. Full description at Econpapers || Download paper | 8 |
34 | 2015 | Visualising accounting: an interdisciplinary review and synthesis. (2015). Davison, Jane . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:2:p:121-165. Full description at Econpapers || Download paper | 7 |
35 | 2016 | The environmental disclosures of the electricity generation industry: a global perspective. (2016). Alrazi, Bakhtiar ; van Staden, Chris J ; de Villiers, Charl. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:6:p:665-701. Full description at Econpapers || Download paper | 7 |
36 | 2009 | Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Walker, Martin ; Strong, Norman. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35. Full description at Econpapers || Download paper | 7 |
37 | 2014 | The role of revenue recognition in performance reporting. (2014). Wagenhofer, Alfred. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:349-379. Full description at Econpapers || Download paper | 7 |
38 | 2010 | International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187. Full description at Econpapers || Download paper | 7 |
39 | 2008 | A reply to Levs rejoinder to ââ¬ËAccounting for intangibles ââ¬â a critical review of policy recommendationsââ¬â¢. (2008). Skinner, Douglas. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:215-216. Full description at Econpapers || Download paper | 7 |
40 | 2021 | Corporate social responsibility reporting in China: political, social and corporate influences. (2021). Tang, Guliang ; Li, Teng ; Belal, Ataur ; Dai, Narisa ; Parsa, Sepideh. In: Accounting and Business Research. RePEc:taf:acctbr:v:51:y:2021:i:1:p:36-64. Full description at Econpapers || Download paper | 7 |
41 | 2003 | Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings. (2003). Hussainey, Khaled ; Walker, Martin ; Schleicher, Thomas . In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:4:p:275-294. Full description at Econpapers || Download paper | 7 |
42 | 2020 | The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers. (2020). Stadler, Christian ; Napier, Christopher J. In: Accounting and Business Research. RePEc:taf:acctbr:v:50:y:2020:i:5:p:474-503. Full description at Econpapers || Download paper | 7 |
43 | 2008 | Accounting for intangibles ââ¬â a critical review of policy recommendations. (2008). Skinner, Douglas. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:191-204. Full description at Econpapers || Download paper | 7 |
44 | 2015 | Real and accrual earnings management and IPO failure risk. (2015). Clacher, Iain ; Alhadab, Mohammad ; Keasey, Kevin. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:1:p:55-92. Full description at Econpapers || Download paper | 7 |
45 | 2014 | Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type. (2014). Peel, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:5:p:545-571. Full description at Econpapers || Download paper | 6 |
46 | 2006 | The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245. Full description at Econpapers || Download paper | 6 |
47 | 2020 | Retrieving, classifying and analysing narrative commentary in unstructured (glossy) annual reports published as PDF files. (2020). Young, Steven ; Walker, Martin ; Rayson, Paul ; Alves, Paulo ; El-Haj, Mahmoud. In: Accounting and Business Research. RePEc:taf:acctbr:v:50:y:2020:i:1:p:6-34. Full description at Econpapers || Download paper | 6 |
48 | 2012 | Risk reporting quality: implications of academic research for financial reporting policy. (2012). Ryan, Stephen G.. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:295-324. Full description at Econpapers || Download paper | 6 |
49 | 2012 | The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418. Full description at Econpapers || Download paper | 6 |
50 | 2011 | The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers || Download paper | 6 |
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2023 | The relationship between CSR disclosure and accounting conservatism: The role of state ownership. (2023). Kim, Oksana ; Garanina, Tatiana. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000010. Full description at Econpapers || Download paper | |
2023 | Quantitative Evaluation of Chinaâs CSR Policies Based on the PMC-Index Model. (2023). Cheng, Changgao ; Wang, Chunbao ; Zhang, Yukuo. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:9:p:7194-:d:1133118. Full description at Econpapers || Download paper | |
2023 | Internal CSR and blue-collar workersâ attitudes and behaviors in China: a combination of a cross-sectional study and a field experiment. (2023). Koch-Bayram, Irmela F ; Biemann, Torsten ; Gao-Urhahn, Xiaohan ; Lin-Hi, Nick. In: Asian Business & Management. RePEc:pal:abaman:v:22:y:2023:i:3:d:10.1057_s41291-022-00200-7. Full description at Econpapers || Download paper | |
2023 | CEO inside debt holdings and credit ratings. (2023). Hossain, Takdir ; Hasan, Mostafa Monzur. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:1:s1815566922000327. Full description at Econpapers || Download paper | |
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2023 | Local creative culture and audit fees. (2023). Habib, Ahsan ; Costa, Mabel D. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000877. Full description at Econpapers || Download paper | |
2023 | Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance. (2023). Alhadi, Ahmed Khamis ; D'Costa, Mabel ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:1:p:3-45. Full description at Econpapers || Download paper | |
2023 | Identities in transition: Audit recruits and the German reunification. (2023). Hoffmann, Sebastian ; Evans, Lisa ; Detzen, Dominic. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:107:y:2023:i:c:s0361368222000952. Full description at Econpapers || Download paper | |
2023 | Not on the ruins, but with the ruins of the past â Inertia and change in the financial reporting field in a transitioning country. (2023). Albu, Ctlin Nicolae ; Pesci, Caterina ; Cho, Charles H. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:96:y:2023:i:c:s1045235422001204. Full description at Econpapers || Download paper | |
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2023 | How do auditor rotations affect key audit matters? Archival evidence from South African audits. (2023). Maroun, Warren ; de Ricquebourg, Alan Duboisee. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000282. Full description at Econpapers || Download paper | |
2023 | Do auditor changes affect the disclosure of critical audit matters? Evidence from China. (2023). Zhou, Jia ; Xiao, Tingting ; Chen, Lihong. In: Economic Modelling. RePEc:eee:ecmode:v:122:y:2023:i:c:s0264999323000573. Full description at Econpapers || Download paper | |
2023 | Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom. (2023). Smith, Kecia Williams. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:108:y:2023:i:c:s0361368223000272. Full description at Econpapers || Download paper | |
2023 | Is expanded auditor reporting meaningful? UK evidence. (2023). Ahmed, Yousry ; Elshandidy, Tamer ; Elsayed, Mohamed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:53:y:2023:i:c:s1061951823000617. Full description at Econpapers || Download paper | |
2023 | The Role of Privatisation in Sustaining Auditor Independence: Evidence from the Developing Markets. (2023). Al-Okaily, Manaf ; Al-Mawali, Hamzah ; Zaidan, Hala ; Meqbel, Rasmi ; Al-Qadi, Naim Salameh ; al Natour, Abdul Rahman. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:8:p:6350-:d:1118104. Full description at Econpapers || Download paper | |
2023 | Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies. (2023). Huang, Nan ; Luo, LE ; Yang, Qing ; Shen, Hongtao. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000452. Full description at Econpapers || Download paper | |
2023 | Does CEO-auditor dialect sharing affect stock price crash risk? Evidence from China. (2023). Liang, Shangkun ; Song, Jie ; Zhen, Yuhan. In: Finance Research Letters. RePEc:eee:finlet:v:57:y:2023:i:c:s1544612323005585. Full description at Econpapers || Download paper | |
2023 | Overall Impact of Specific Regulations on the Statutory Auditors Behavior. (2023). Buboi, Angelica. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:265-275. Full description at Econpapers || Download paper | |
2023 | Does goodwill pressure drive business restructuring based on subsidiary disposal?. (2023). Petaibanlue, Jirada ; Lee, Edward ; Huang, Haijie ; Xu, Jingjing. In: International Review of Financial Analysis. RePEc:eee:finana:v:86:y:2023:i:c:s1057521923000273. Full description at Econpapers || Download paper | |
2023 | Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society. (2023). Sellhorn, Thorsten ; Fulbier, Rolf Uwe. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01158-4. Full description at Econpapers || Download paper | |
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2023 | IFRS 9, banking risk and COVID-19: Evidence from Europe. (2023). Zorio-Grima, Ana ; Merello, Paloma ; Salazar, Yadira. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323005020. Full description at Econpapers || Download paper | |
2023 | Can high-quality interactions lower the cost of debt? Insights from interactive investor platforms. (2023). Li, Yuanqin ; Yao, Zhanghao ; Zhao, Yujie ; Zhou, Ping. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323009728. Full description at Econpapers || Download paper | |
2023 | Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934â1945). (2023). Bigoni, Michele ; Antonelli, Valerio ; Gagliardo, Enrico Deidda ; Cafaro, Emanuela Mattia ; Funnell, Warwick. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:96:y:2023:i:c:s1045235422001095. Full description at Econpapers || Download paper |
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2023 | Overall Impact of Specific Regulations on the Statutory Auditors Behavior. (2023). Buboi, Angelica. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:265-275. Full description at Econpapers || Download paper |
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2022 | Signaling private information via accounting system design. (2022). Zheng, Ronghuo ; Laux, Volker ; Dordzhieva, Aysa. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:1:s0165410122000179. Full description at Econpapers || Download paper | |
2022 | CEO power and annual report reading difficulty. (2022). Bradley, Wray ; Johnson, Grace ; Sun, LI. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:2:s1815566922000108. Full description at Econpapers || Download paper | |
2022 | Sustainable Development of Audit Market: Benefits of Audit Price Deregulation in China. (2022). Wang, Ning ; Zhao, Zhongwei ; Cao, Yanming. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:16:p:10208-:d:890298. Full description at Econpapers || Download paper | |
2022 | Are Expectations Misled by Chance? Quasi-Experimental Evidence from Financial Analysts. (2022). Franck, Egon ; Flepp, Raphael ; Meier, Pascal Flurin. In: Working Papers. RePEc:zrh:wpaper:396. Full description at Econpapers || Download paper |
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2021 | Book reviews. (2021). Lombardi, Rosa. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2021-002006. Full description at Econpapers || Download paper | |
2021 | Trends in Corporate Social Responsibility Reporting. The Case of Chinese Listed Companies. (2021). Hbek, Patrycja ; Wu, Xiaojuan. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:15:p:8640-:d:607369. Full description at Econpapers || Download paper | |
2021 | CSR in China: Does Being Close to the Central or Local Government Matter?. (2021). Kwon, Jongwook ; Wang, Peng ; Zhang, Yongfeng. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:16:p:8770-:d:609201. Full description at Econpapers || Download paper |
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2020 | Its OK to pay well, if you write well: The effects of remuneration disclosure readability. (2020). Hemmings, Danial ; Williams, Gwion ; Hodgkinson, Lynn. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:5-6:p:547-586. Full description at Econpapers || Download paper | |
2020 | Beyond narrative disclosure tone: The upper echelons theory perspective. (2020). Tao, Lei ; Abdelfattah, Tarek ; Bassyouny, Hesham. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s1057521920301435. Full description at Econpapers || Download paper | |
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2020 | The Impact of Team Identity and Gender on Free-Riding Responses to Fear and Cooperation Sustainability. (2020). GOMEZ-RUIZ, LAURA ; Sanchez-Exposito, Maria J. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:19:p:8175-:d:423508. Full description at Econpapers || Download paper |