Citation analysis for European Accounting Review / Taylor & Francis Journals

Citation Profile [Updated: 2024-12-09 13:41:37]

5 Years H Index

Impact Factor (IF)

0.98

5 Years IF

1.08

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
1992	0	0.11	0.05	0	42	42	169	2	2	0		0		2	100	2	0.05	0.06
1993	0.05	0.13	0.03	0.05	49	91	137	3	5	42	2	42	2	3	100	1	0.02	0.06
1994	0.02	0.14	0.02	0.02	34	125	145	2	7	91	2	91	2		0		0	0.07
1995	0	0.22	0.02	0.02	50	175	280	3	10	83		125	3	1	33.3		0	0.09
1996	0.05	0.25	0.05	0.07	60	235	235	12	22	84	4	175	12		0		0	0.12
1997	0.05	0.25	0.17	0.09	29	264	252	46	68	110	5	235	21	25	54.3	2	0.07	0.11
1998	0.18	0.28	0.22	0.13	55	319	277	69	137	89	16	222	28	22	31.9	3	0.05	0.13
1999	0.19	0.31	0.31	0.15	42	361	332	112	249	84	16	228	34	56	50	8	0.19	0.15
2000	0.15	0.36	0.25	0.14	34	395	460	97	346	97	15	236	33	24	24.7	4	0.12	0.16
2001	0.16	0.39	0.2	0.14	36	431	353	85	431	76	12	220	31	42	49.4	1	0.03	0.17
2002	0.23	0.41	0.31	0.15	42	473	493	148	579	70	16	196	30	97	65.5	3	0.07	0.21
2003	0.12	0.44	0.13	0.12	37	510	409	68	647	78	9	209	25	6	8.8	1	0.03	0.22
2004	0.1	0.5	0.16	0.19	32	542	503	87	734	79	8	191	37	8	9.2	4	0.13	0.22
2005	0.26	0.51	0.24	0.34	37	579	1070	135	872	69	18	181	61	8	5.9	1	0.03	0.24
2006	0.54	0.51	0.38	0.47	29	608	347	233	1105	69	37	184	87	8	3.4	1	0.03	0.23
2007	0.59	0.47	0.39	0.47	28	636	827	251	1356	66	39	177	83	3	1.2	1	0.04	0.2
2008	0.54	0.49	0.46	0.61	30	666	714	308	1665	57	31	163	99	9	2.9	3	0.1	0.23
2009	0.72	0.48	0.48	0.66	41	707	489	339	2004	58	42	156	103	3	0.9		0	0.24
2010	0.55	0.49	0.67	0.74	37	744	490	499	2503	71	39	165	122	28	5.6	4	0.11	0.21
2011	0.45	0.52	0.67	0.76	33	777	181	521	3024	78	35	165	126	9	1.7	5	0.15	0.24
2012	0.36	0.52	0.6	0.68	34	811	367	487	3511	70	25	169	115	6	1.2	1	0.03	0.22
2013	0.43	0.56	0.69	0.67	18	829	223	567	4080	67	29	175	118	5	0.9	8	0.44	0.24
2014	0.58	0.55	0.68	0.61	27	856	318	579	4662	52	30	163	100	16	2.8	4	0.15	0.23
2015	0.53	0.55	0.72	0.63	29	885	346	631	5297	45	24	149	94	18	2.9	6	0.21	0.23
2016	0.66	0.53	0.67	0.65	31	916	300	610	5910	56	37	141	92	19	3.1	3	0.1	0.21
2017	0.78	0.54	0.68	0.86	33	949	203	649	6560	60	47	139	120	7	1.1	4	0.12	0.22
2018	0.61	0.55	0.83	0.95	32	981	242	811	7373	64	39	138	131	6	0.7	4	0.13	0.23
2019	0.42	0.57	0.65	0.79	38	1019	196	667	8040	65	27	152	120		0	2	0.05	0.23
2020	0.84	0.68	0.73	0.98	39	1058	151	776	8816	70	59	163	159		0	10	0.26	0.32
2021	0.77	0.8	0.79	0.99	41	1099	140	867	9683	77	59	173	171	1	0.1	5	0.12	0.29
2022	0.88	0.84	0.71	1.08	43	1142	74	811	10494	80	70	183	197		0	6	0.14	0.25
2023	0.98	0.86	0.66	1.08	45	1187	17	785	11279	84	82	193	208		0	4	0.09	0.25

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	2005	Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers \|\| Download paper	251
2	2007	IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702. Full description at Econpapers \|\| Download paper	169
3	2008	Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745. Full description at Econpapers \|\| Download paper	158
4	1995	The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280. Full description at Econpapers \|\| Download paper	147
5	2010	How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423. Full description at Econpapers \|\| Download paper	126
6	2005	Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180. Full description at Econpapers \|\| Download paper	122
7	2005	The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61. Full description at Econpapers \|\| Download paper	122
8	2007	The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583. Full description at Econpapers \|\| Download paper	116
9	1997	The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68. Full description at Econpapers \|\| Download paper	111
10	2015	The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Clarkson, Peter M ; Richardson, Gordon D ; Pinnuck, Matthew ; Li, Yue. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580. Full description at Econpapers \|\| Download paper	109
11	2002	The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773. Full description at Econpapers \|\| Download paper	107
12	2000	The new social audits: accountability, managerial capture or the agenda of social champions?. (2000). David L. Owen, Tracey A. Swift, Christopher Humphr, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:81-98. Full description at Econpapers \|\| Download paper	100
13	2004	Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497. Full description at Econpapers \|\| Download paper	93
14	2007	Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826. Full description at Econpapers \|\| Download paper	92
15	2005	Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Cuijpers, Rick ; Buijink, Willem . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524. Full description at Econpapers \|\| Download paper	91
16	2016	Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Cahan, Steven F ; van Staden, Chris J ; Naiker, Vic ; Jeter, Debra C ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611. Full description at Econpapers \|\| Download paper	90
17	2004	Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340. Full description at Econpapers \|\| Download paper	89
18	2007	The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33. Full description at Econpapers \|\| Download paper	89
19	2013	Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37. Full description at Econpapers \|\| Download paper	84
20	2005	The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126. Full description at Econpapers \|\| Download paper	84
21	2003	ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233. Full description at Econpapers \|\| Download paper	80
22	2005	The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Van Lent, Laurence ; Nikolaev, Valeri . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724. Full description at Econpapers \|\| Download paper	77
23	2009	Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62. Full description at Econpapers \|\| Download paper	77
24	1998	The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621. Full description at Econpapers \|\| Download paper	77
25	2008	Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469. Full description at Econpapers \|\| Download paper	75
26	2006	Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525. Full description at Econpapers \|\| Download paper	71
27	2008	Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, JesÃÆÃÂºs ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445. Full description at Econpapers \|\| Download paper	69
28	2008	Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127. Full description at Econpapers \|\| Download paper	69
29	2008	Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717. Full description at Econpapers \|\| Download paper	66
30	2008	Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96. Full description at Econpapers \|\| Download paper	65
31	2002	Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740. Full description at Econpapers \|\| Download paper	65
32	2015	Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61. Full description at Econpapers \|\| Download paper	65
33	2007	The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196. Full description at Econpapers \|\| Download paper	64
34	2000	A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. (2000). Depoers, Florence. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:2:p:245-263. Full description at Econpapers \|\| Download paper	63
35	1999	Financial reporting on the Internet by leading UK companies. (1999). B. M. Craven, C. L. Marston, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:321-333. Full description at Econpapers \|\| Download paper	63
36	2012	IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. (2012). Nobes, Christopher ; Kvaal, Erlend. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:343-371. Full description at Econpapers \|\| Download paper	63
37	2010	The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Falk, Haim ; Barniv, Ran ; Aharony, Joseph. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578. Full description at Econpapers \|\| Download paper	62
38	2007	External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454. Full description at Econpapers \|\| Download paper	60
39	2014	Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Prencipe, Annalisa ; Bar-Yosef, Sasson. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385. Full description at Econpapers \|\| Download paper	59
40	2014	Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Achleitner, Ann-Kristin ; Gunther, Nina ; Siciliano, Gianfranco . In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461. Full description at Econpapers \|\| Download paper	59
41	2003	Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153. Full description at Econpapers \|\| Download paper	59
42	2007	The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362. Full description at Econpapers \|\| Download paper	58
43	2017	Internal Control and Stock Price Crash Risk: Evidence from China. (2017). Chen, Jun ; Zhang, Feida ; Dong, Wang ; Chan, Kam C. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:125-152. Full description at Econpapers \|\| Download paper	57
44	2000	Environmental disclosures in the annual reports of large companies in Spain. (2000). MONEVA, JOSE ; Llena, Fernando. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:7-29. Full description at Econpapers \|\| Download paper	57
45	2005	The adoption of International Accounting Standards in the European Union. (2005). Whittington, Geoffrey. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:127-153. Full description at Econpapers \|\| Download paper	56
46	2006	The negative impact of R&D capitalization: A value relevance approach. (2006). Jeanjean, Thomas ; JENY, Anne. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61. Full description at Econpapers \|\| Download paper	54
47	2009	Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Davila, Antonio ; Foster, George ; Oyon, Daniel . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311. Full description at Econpapers \|\| Download paper	54
48	2005	An institutional perspective of accountants new roles - the interplay of contradictions and praxis. (2005). Baldvinsdottir, Gudrun ; Burns, John. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:725-757. Full description at Econpapers \|\| Download paper	53
49	2000	A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. (2000). Adams, Carol ; Carol A. Adams, Nongnooch Kuasirikun, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:53-79. Full description at Econpapers \|\| Download paper	52
50	1992	Accounting calculation and the shifting sphere of the economic. (1992). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:125-143. Full description at Econpapers \|\| Download paper	49

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2015	The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Clarkson, Peter M ; Richardson, Gordon D ; Pinnuck, Matthew ; Li, Yue. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580. Full description at Econpapers \|\| Download paper	50
2	2005	Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers \|\| Download paper	45
3	2017	Internal Control and Stock Price Crash Risk: Evidence from China. (2017). Chen, Jun ; Zhang, Feida ; Dong, Wang ; Chan, Kam C. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:125-152. Full description at Econpapers \|\| Download paper	37
4	2016	Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Cahan, Steven F ; van Staden, Chris J ; Naiker, Vic ; Jeter, Debra C ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611. Full description at Econpapers \|\| Download paper	36
5	2008	Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745. Full description at Econpapers \|\| Download paper	34
6	2005	The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61. Full description at Econpapers \|\| Download paper	29
7	2007	Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826. Full description at Econpapers \|\| Download paper	24
8	2014	Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Achleitner, Ann-Kristin ; Gunther, Nina ; Siciliano, Gianfranco . In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461. Full description at Econpapers \|\| Download paper	20
9	2018	Returnee Talent and Corporate Investment: Evidence from China. (2018). Dai, Yunhao ; Liu, Shasha ; Kong, Dongmin. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:2:p:313-337. Full description at Econpapers \|\| Download paper	20
10	2007	The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583. Full description at Econpapers \|\| Download paper	19
11	2021	The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework. (2021). Liu, Baohua ; Chen, Yining ; Chan, Kam C. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:4:p:733-765. Full description at Econpapers \|\| Download paper	19
12	2008	Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127. Full description at Econpapers \|\| Download paper	19
13	2016	Determinants and Economic Consequences of Non-financial Disclosure Quality. (2016). Gao, Fang ; Fu, Renhui ; Ni, Chenkai ; Dong, YI. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:2:p:287-317. Full description at Econpapers \|\| Download paper	18
14	2007	IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702. Full description at Econpapers \|\| Download paper	18
15	2020	Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter?. (2020). Hasan, Mostafa Monzur. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:1:p:147-168. Full description at Econpapers \|\| Download paper	18
16	2014	Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Prencipe, Annalisa ; Bar-Yosef, Sasson. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385. Full description at Econpapers \|\| Download paper	18
17	2018	Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional InvestorsÃ¢â¬â¢ Information Processing. (2018). Reimsbach, Daniel ; Gurturk, Anil ; Hahn, Rudiger . In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:559-581. Full description at Econpapers \|\| Download paper	18
18	2020	Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting. (2020). Caglio, Ariela ; Melloni, Gaia ; Perego, Paolo. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:1:p:55-83. Full description at Econpapers \|\| Download paper	18
19	2008	Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717. Full description at Econpapers \|\| Download paper	17
20	2008	Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469. Full description at Econpapers \|\| Download paper	17
21	2021	Political Uncertainty and Accounting Conservatism. (2021). Dai, Lili ; Ngo, Phong. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:2:p:277-307. Full description at Econpapers \|\| Download paper	16
22	2012	Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems. (2012). Henk J. ter Bogt, ; Scapens, Robert W. ; Henk J. ter Bogt, . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:3:p:451-497. Full description at Econpapers \|\| Download paper	16
23	2018	Real Earnings Management and Information Asymmetry in the Equity Market. (2018). Abad, David ; Yague, Jose ; Sanchez-Ballesta, Juan Pedro ; Cutillas-Gomariz, Fuensanta M. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:2:p:209-235. Full description at Econpapers \|\| Download paper	15
24	2009	Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Davila, Antonio ; Foster, George ; Oyon, Daniel . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311. Full description at Econpapers \|\| Download paper	15
25	2018	Corporate Risk Disclosure and Audit Fee: A Text Mining Approach. (2018). Yang, Rong ; Wu, Kean ; Liu, Manlu ; Yu, Yang. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:583-594. Full description at Econpapers \|\| Download paper	15
26	2016	Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions. (2016). Hardies, Kris ; Branson, JoÃÆÃÂ«l ; Breesch, Diane . In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:1:p:7-34. Full description at Econpapers \|\| Download paper	15
27	2008	Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96. Full description at Econpapers \|\| Download paper	15
28	1998	The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621. Full description at Econpapers \|\| Download paper	14
29	2020	Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports. (2020). Wang, Timothy ; Zhou, Shan. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:4:p:631-663. Full description at Econpapers \|\| Download paper	14
30	2019	Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements. (2019). Romi, Andrea M ; Patten, Dennis M ; Michelon, Giovanna. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:2:p:395-422. Full description at Econpapers \|\| Download paper	14
31	2021	When Do Investors Value Key Audit Matters?. (2021). Moroney, Robyn ; Xiao, Xinning ; Phang, Soon-Yeow. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:1:p:63-82. Full description at Econpapers \|\| Download paper	14
32	2010	How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423. Full description at Econpapers \|\| Download paper	14
33	2004	Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497. Full description at Econpapers \|\| Download paper	13
34	2009	Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62. Full description at Econpapers \|\| Download paper	13
35	2002	Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740. Full description at Econpapers \|\| Download paper	13
36	2007	The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33. Full description at Econpapers \|\| Download paper	13
37	2004	Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340. Full description at Econpapers \|\| Download paper	12
38	2007	The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196. Full description at Econpapers \|\| Download paper	12
39	2017	Corporate Opacity and Cost of Debt for Family Firms. (2017). Ma, Liangbo ; Tian, Gary. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:27-59. Full description at Econpapers \|\| Download paper	12
40	2008	Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality. (2008). Pomeroy, Bradley ; Thornton, Daniel . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:2:p:305-330. Full description at Econpapers \|\| Download paper	12
41	2018	State Ownership, Socio-political Factors, and Labor Cost Stickiness. (2018). Prabowo, Ronny ; van Veen-Dirks, Paula ; Hooghiemstra, Reggy. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:4:p:771-796. Full description at Econpapers \|\| Download paper	11
42	2019	The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone. (2019). Park, Jongwon ; Lee, Jaywon. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:1:p:129-150. Full description at Econpapers \|\| Download paper	11
43	2010	Does Valuation Model Choice Affect Target Price Accuracy?. (2010). Demirakos, Efthimios ; Strong, Norman ; Walker, Martin. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:1:p:35-72. Full description at Econpapers \|\| Download paper	11
44	2019	Ending the Accounting-for-Intangibles Status Quo. (2019). Lev, Baruch. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:4:p:713-736. Full description at Econpapers \|\| Download paper	11
45	2014	Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms. (2014). Imperatore, Claudia ; Gomez-Mejia, Luis ; GOMEZ -MEJIA, LUIS ; Cruz, Cristina. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:387-402. Full description at Econpapers \|\| Download paper	11
46	2018	Audit Team Attributes Matter: How Diversity Affects Audit Quality. (2018). Cameran, Mara ; Pettinicchio, Angela ; Ditillo, Angelo . In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:4:p:595-621. Full description at Econpapers \|\| Download paper	10
47	2019	Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting. (2019). Sakhel, Alice ; Schiemann, Frank . In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:4:p:791-818. Full description at Econpapers \|\| Download paper	10
48	2021	The information content of corporate social responsibility disclosure in Europe: an institutional perspective. (2021). Mittelbach-Hormanseder, Stephanie ; Rammerstorfer, Margarethe ; Hummel, Katrin. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:2:p:309-348. Full description at Econpapers \|\| Download paper	10
49	2020	Firm Valuation and the Uncertainty of Future Tax Avoidance. (2020). Schtt, Harm H ; Jacob, Martin. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:3:p:409-435. Full description at Econpapers \|\| Download paper	10
50	2020	The Effect of Religion on Accounting Conservatism. (2020). Ye, Tingting ; Gao, Jingyu ; Zhang, Min ; Ma, Lijun. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:2:p:383-407. Full description at Econpapers \|\| Download paper	10

Citing documents used to compute impact factor: 82

Year	Title
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	When it pays to be a friend: Investigating nonprofessional investors judgments toward CSR companies following an accounting restatement. (2023). Warne, Rick C ; Mintchik, Natalia ; Boyle, Erik S. In: Advances in accounting. RePEc:eee:advacc:v:60:y:2023:i:c:s0882611022000578. Full description at Econpapers \|\| Download paper
2023	Diffusion of integrated reporting, insights and potential avenues for future research. (2023). Shamsuddin, Abul ; Bose, Sudipta ; Hossain, Amir. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:2:p:2503-2555. Full description at Econpapers \|\| Download paper
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2023	The Moderating Role of Online Social Media in the Relationship between Corporate Social Responsibility Disclosure and Investment Decisions: Evidence from Egypt. (2023). Lorca, Pedro ; de Andres, Javier ; Hussainey, Khaled ; Magid, Ahmed Abdel. In: IJFS. RePEc:gam:jijfss:v:11:y:2023:i:2:p:60-:d:1113781. Full description at Econpapers \|\| Download paper
2023	Corporate Responsibility Communication and Score Trends: A Buyer and Supplier Perspective. (2023). Khalajhedayati, Mehrnaz ; Schniederjans, Dara G. In: International Journal of Production Economics. RePEc:eee:proeco:v:257:y:2023:i:c:s0925527323000129. Full description at Econpapers \|\| Download paper
2023	Social Media Sustainability Communication: An Analysis of Firm Behaviour and Stakeholder Responses. (2023). Verma, Nishant Kumar ; Jha, Ashish Kumar. In: Information Systems Frontiers. RePEc:spr:infosf:v:25:y:2023:i:2:d:10.1007_s10796-022-10257-6. Full description at Econpapers \|\| Download paper
2023	Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions. (2023). Vasarhelyi, Miklos A ; Dai, Jun ; Gu, YU. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000179. Full description at Econpapers \|\| Download paper
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2023	Costs and benefits of auditors disclosure of critical audit matters: Initial evidence from the United States. (2023). Luo, Yan ; Li, Valerie. In: Advances in accounting. RePEc:eee:advacc:v:60:y:2023:i:c:s0882611022000608. Full description at Econpapers \|\| Download paper
2023	Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure. (2023). Zhou, Shan ; Sultana, Nigar ; Singh, Harj ; Ranasinghe, Dinithi ; Ge, Irene ; Gan, Chris ; Harding, Noel ; Hay, David. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:4813-4820. Full description at Econpapers \|\| Download paper
2023	Signaling effect of cash holdings adjustment before bond issuance. (2023). Lee, Chien-Chiang ; Xu, Zhi-Ting ; Wang, Chih-Wei. In: International Review of Financial Analysis. RePEc:eee:finana:v:85:y:2023:i:c:s1057521922004203. Full description at Econpapers \|\| Download paper
2023	Management efficiency uncertainty and its implications for bondholders. (2023). Huang, Mei-Ling ; Hung, Yu-Shun ; Tseng, Yijie ; Chen, Tsung-Kang. In: International Review of Economics & Finance. RePEc:eee:reveco:v:85:y:2023:i:c:p:73-92. Full description at Econpapers \|\| Download paper
2023	Longitudinal accounting comparability and bond credit spreads: Evidence from China. (2023). Wang, Jianqiong ; Cao, Shijiao. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:2:p:1953-1981. Full description at Econpapers \|\| Download paper
2023	Debt maturity structure and the quality of risk disclosures. (2023). Xu, Liang ; Wang, Xinlu. In: Journal of Corporate Finance. RePEc:eee:corfin:v:83:y:2023:i:c:s0929119923001529. Full description at Econpapers \|\| Download paper
2023	Political uncertainty and financial statement readability. (2023). Zhang, Zhichao ; Gu, Kai ; Qiu, Meng. In: Research in International Business and Finance. RePEc:eee:riibaf:v:66:y:2023:i:c:s0275531923001940. Full description at Econpapers \|\| Download paper
2023	Firm-level political risk and corporate tax avoidance. (2023). Mitra, Santanu ; Lobo, Gerald J ; Hossain, Mahmud. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:60:y:2023:i:1:d:10.1007_s11156-022-01095-3. Full description at Econpapers \|\| Download paper
2023	Uncertainty of uncertainty and accounting conservatism. (2023). Goodell, John W ; Xie, Xiaochen ; Ma, Ting Ting ; Cui, Xin. In: Finance Research Letters. RePEc:eee:finlet:v:52:y:2023:i:c:s1544612322007012. Full description at Econpapers \|\| Download paper
2023	Firm-level political risk and dividend payout. (2023). Kowalewski, Oskar ; El-Khatib, Rwan ; Aziz, Saqib ; Ahmad, Muhammad Farooq. In: International Review of Financial Analysis. RePEc:eee:finana:v:86:y:2023:i:c:s1057521923000625. Full description at Econpapers \|\| Download paper
2023	The spillover effect of customers financial risk on suppliers conservative reporting: Evidence from China. (2023). Bai, Haichen ; Yang, GE ; Sun, Zeyu. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923000923. Full description at Econpapers \|\| Download paper
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	Accounting research in former Soviet bloc countries: Past trends and current and future developments. (2023). Alon, Anna ; Mintchik, Natalia ; Krivogorsky, Victoria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000083. Full description at Econpapers \|\| Download paper
2023
2023	Protect, respect, remedy, and report? Development of human rights reporting in the context of formal institutional settings. (2023). Thijssens, Thomas ; Hubers, Frank. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:6:p:2783-2798. Full description at Econpapers \|\| Download paper
2023	How the Big Four maintain and defend logic equilibrium at concurrent performances. (2023). Kirwan, Collette E ; Brennan, Niamh M ; Dunne, Neil J. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:94:y:2023:i:c:s1045235422000648. Full description at Econpapers \|\| Download paper
2023	âHe Hearsâ: An essay celebrating the 25 year anniversary of The Audit Society. (2023). Robson, Keith ; Bottausci, Chiara. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:97:y:2023:i:c:s1045235423000291. Full description at Econpapers \|\| Download paper
2023	The Queering Accounting Manifesto. (2023). Powell, Lisa ; McGuigan, Nicholas ; Ghio, Alessandro. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:90:y:2023:i:c:s1045235421001143. Full description at Econpapers \|\| Download paper
2023	Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland. (2023). Grzybek, Olga. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:51:y:2023:i:c:s1061951823000289. 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	The goodwill impairment test under IFRS: Objective, effectiveness and alternative approaches. (2023). Hjelstrom, Tomas ; Hellman, Niclas. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:52:y:2023:i:c:s106195182300037x. Full description at Econpapers \|\| Download paper
2023	A user-centered explainable artificial intelligence approach for financial fraud detection. (2023). Xiao, Zhi ; Li, Haoran ; Zhou, Ying ; Qiu, Jing. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pa:s1544612323006815. Full description at Econpapers \|\| Download paper
2023	Does tax uncertainty affect firm innovation speed?. (2023). Jin, Rong ; Chen, Wanyi. In: Technovation. RePEc:eee:techno:v:125:y:2023:i:c:s0166497223000822. Full description at Econpapers \|\| Download paper
2023	The benefits of banksâ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic. (2023). Riepe, Jan ; Sefried, Moritz. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:1:d:10.1007_s11573-022-01100-0. Full description at Econpapers \|\| Download paper
2023	Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?. (2023). Etxeberria, Igor Alvarez ; Arandauson, Alfonso ; Scarpellini, Sabina ; Moneva, Jose M. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:3:p:1336-1347. Full description at Econpapers \|\| Download paper
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	Economic policy uncertainty and information intermediary: The case of short seller. (2023). Wang, Xiaoming. In: Economic Modelling. RePEc:eee:ecmode:v:120:y:2023:i:c:s0264999322003984. Full description at Econpapers \|\| Download paper
2023	Short selling and SME irregular CEO succession: Witnessing the moderating role of earnings management. (2023). Sarfraz, Muddassar ; Meran, Syed Ghulam ; Sha, Yezhou. In: International Review of Economics & Finance. RePEc:eee:reveco:v:85:y:2023:i:c:p:163-173. Full description at Econpapers \|\| Download paper
2023	. Full description at Econpapers \|\| Download paper
2023	How do corporate tax rates alter conforming tax avoidance?. (2023). Wentland, Kelly ; Kalbitz, Nadine ; Jacob, Martin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:277. Full description at Econpapers \|\| Download paper
2023	On the behavioral effects of tax policy. (2023). Massenz, Gabriella. In: Other publications TiSEM. RePEc:tiu:tiutis:eb44a9f7-b859-480d-b2e4-4a616d9ff448. Full description at Econpapers \|\| Download paper
2023	How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning. (2023). Schneider, Kerstin ; Knaisch, Jonas ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:278. Full description at Econpapers \|\| Download paper
2023	Is analytical tax research alive and kicking? Insights from 2000 until 2022. (2023). Sailer, Mariana ; Niemann, Rainer. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01157-5. Full description at Econpapers \|\| Download paper
2023	Recent developments in Business Economics. (2023). Sarstedt, Marko ; Kupper, Hans-Ulrich ; Hundsdoerfer, Jochen ; Hofmann, Christian ; Bischof, Jannis ; Breuer, Wolfgang ; Witt, Peter ; Weitzel, Tim ; Schreck, Philipp. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01172-6. Full description at Econpapers \|\| Download paper
2023	Tax incentives, private investment and employment: Evidence from an Ecuadorian reform. (2023). Camino-Mogro, Segundo ; Caminomogro, Segundo. In: Journal of International Development. RePEc:wly:jintdv:v:35:y:2023:i:7:p:2129-2156. Full description at Econpapers \|\| Download paper
2023	Tax avoidance and the cost of debt for SMEs: Evidence from Spain. (2023). Yague, Jose ; Sanchez-Ballesta, Juan Pedro. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000127. 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	The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa. (2023). Maama, Haruna ; Mvunabandi, Jean Damascene. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2023-05-14. Full description at Econpapers \|\| Download paper
2023	Empirical analysis of the relationship between labour cost stickiness and labour reforms in Spain. (2023). Ravenda, Diego ; Garciablandon, Josep ; Argilesbosch, Josep M. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:s1:p:1187-1221. Full description at Econpapers \|\| Download paper
2023	The rise of robots and the fall of cost stickiness: Evidence from Chinese manufacturers. (2023). Zhang, Xin ; Yang, Ting ; Jia, Wanjiao. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:3:p:3147-3171. Full description at Econpapers \|\| Download paper
2023	Political uncertainty, officialsâ characteristics heterogeneity and firm cost stickiness. (2023). Yang, Fan ; Long, Chengfeng ; Tian, Haiyan ; Hu, Dan ; Jian, Jian-Hui. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:78:y:2023:i:c:p:776-791. Full description at Econpapers \|\| Download paper
2023	Financial statement fraud, recidivism and punishment. (2023). Jaafar, Aziz ; Ashton, John K ; Wang, Yang. In: Emerging Markets Review. RePEc:eee:ememar:v:56:y:2023:i:c:s1566014123000389. Full description at Econpapers \|\| Download paper
2023	Does the threat of enforcement of financial regulations affect the cost of equity in weak institutional environments?. (2023). Tian, Gary ; Pan, Zheyao ; Xu, Jing. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:6:s089083892300080x. Full description at Econpapers \|\| Download paper
2023	Cyber attacks, discretionary loan loss provisions, and banksâ earnings management. (2023). Khalid, S M ; Liu, Suyi ; Jin, Justin. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s154461232300079x. Full description at Econpapers \|\| Download paper
2023	Analysis of the Impact of External Auditorsâ Autonomy on Financial Accounting Information Quality Case Study Commercial Banks in Northern Iraq. (2023). Cek, Kemal ; Qader, Khowanas Saeed. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:12:p:9578-:d:1171101. Full description at Econpapers \|\| Download paper
2023	The impact of customer firm data breaches on the audit fees of their suppliers. (2023). Smith, Thomas ; Zhang, Yimei. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000209. Full description at Econpapers \|\| Download paper
2023	Overseas listing and earnings management methods selection. (2023). Wang, Xiaochun ; Chi, Mingyuan. In: Finance Research Letters. RePEc:eee:finlet:v:55:y:2023:i:pb:s1544612323003707. Full description at Econpapers \|\| Download paper
2023	Corporate financialization, internal control and financial fraud. (2023). Sun, Hui ; Tian, Junmin. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s154461232300418x. Full description at Econpapers \|\| Download paper
2023	Employee protection and trade credit: Learning from Chinas social insurance law. (2023). Gao, Jiayan. In: Economic Modelling. RePEc:eee:ecmode:v:127:y:2023:i:c:s0264999323002985. Full description at Econpapers \|\| Download paper
2023	Stock market liberalization and earnings management: Evidence from the ChinaâHong Kong Stock Connects. (2023). Wang, Min ; Chen, Guang. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323007894. Full description at Econpapers \|\| Download paper
2023	Does digital transformation reduce the labor income share in enterprises?. (2023). Ning, Guang-Jie ; Si, Deng-Kui ; Yang, Guang-Zhao. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:1526-1538. Full description at Econpapers \|\| Download paper
2023	AI-Augmented HRM: Literature review and a proposed multilevel framework for future research. (2023). Islam, Mohammad ; Prikshat, Verma ; Gupta, Suraksha ; Budhwar, Pawan ; Malik, Ashish ; Patel, Parth. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:193:y:2023:i:c:s004016252300330x. Full description at Econpapers \|\| Download paper
2023	Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms. (2023). Helfaya, Akrum ; Whittington, Mark ; Ghazwani, Musa. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:6:p:5155-:d:1097212. Full description at Econpapers \|\| Download paper
2023	An examination of UK companies modern slavery disclosure practices: Does board gender diversity matter?. (2023). Allam, Amir ; Moussa, Tantawy ; Elmarzouky, Mahmoud. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:8:p:5382-5402. Full description at Econpapers \|\| Download paper
2023	Exploring the determinants of carbon management system quality: The role of corporate governance and climate risks and opportunities. (2023). Varua, Maria Estela ; Hamid, Ali ; Tang, Qingliang ; Datt, Rina ; Elsayih, Jibriel. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:4065-4091. Full description at Econpapers \|\| Download paper
2023	Chinas manufacturing firms willingness to pay for carbon abatement: A cost perspective. (2023). Shi, Xunpeng ; An, Yunfei ; Zhou, Xiaoyong ; Yu, Jian ; Wang, Qunwei. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:8:p:5477-5486. Full description at Econpapers \|\| Download paper
2023	Empirical research frameworks in a changing world: The case of audit data analytics. (2023). Ruhnke, Klaus. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:51:y:2023:i:c:s1061951823000241. Full description at Econpapers \|\| Download paper
2023	Perceived Attractiveness of Tax Consultancy and Auditing Professions: Insights From a German-Speaking Area. (2023). Steller, Marcel ; Holzknecht, Simona ; Graschitz, Sabine. In: SAGE Open. RePEc:sae:sagope:v:13:y:2023:i:1:p:21582440231153100. Full description at Econpapers \|\| Download paper
2023	The tax treatment of commuting expenses and job-related mobility. (2023). Blaufus, Kay ; Baumgart, Eike ; Hechtner, Frank. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:279813. Full description at Econpapers \|\| Download paper
2023	. Full description at Econpapers \|\| Download paper
2023	Intended and unintended effects of mandatory R&D disclosure on innovation outcomes. (2023). Chen, Yining ; Chan, Kam C ; Liu, Baohua ; Huang, Dan. In: Economic Modelling. RePEc:eee:ecmode:v:119:y:2023:i:c:s0264999322003819. Full description at Econpapers \|\| Download paper
2023	Toward Sustainable Development: The Causes and Consequences of Organizational Innovation. (2023). Lee, Yu-Po ; Chuang, Li-Min. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:10:p:8017-:d:1147078. Full description at Econpapers \|\| Download paper
2023
2023	. Full description at Econpapers \|\| Download paper
2023	Innovation in lieu of compliance: Internal audit departmentsâ standardized and non-standardized knowledge sources. (2023). Tellechea, Marion ; Lhuillery, Stephane ; Thiery, Stephanie. In: Technovation. RePEc:eee:techno:v:123:y:2023:i:c:s0166497223000317. Full description at Econpapers \|\| Download paper
2023	The making of imperfect indicators for biodiversity: A case study of UK biodiversity performance measurement. (2023). Sobkowiak, Madlen. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:1:p:336-352. 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
2023	Seeing more than reading:The visual mode in utilities sustainability reports. (2023). Bachiller, Patricia ; Ruggiero, Pasquale. In: Utilities Policy. RePEc:eee:juipol:v:83:y:2023:i:c:s0957178723001224. Full description at Econpapers \|\| Download paper
2023	Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions. (2023). Endrikat, Jan ; Derfuss, Klaus ; Bellora-Bienengraber, Lucia. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:106:y:2023:i:c:s0361368222000812. Full description at Econpapers \|\| Download paper
2023	CEOs structural power, prestige power, and target ratcheting. (2023). Wu, Fan ; Mahlendorf, Matthias D ; Deore, Aishwarrya. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:110:y:2023:i:c:s0361368223000405. Full description at Econpapers \|\| Download paper
2023	The Impact of Government Participation in Ecological Championship on Heavily-Polluting Corporate Earnings Management: Evidence from Chinaâs National Civilized City Award. (2023). Yan, BO ; Dai, Xinhui ; Du, Jun. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:22:p:16113-:d:1283623. Full description at Econpapers \|\| Download paper
2023	Large blockholders and stock price crash risk: An international study. (2023). Wang, Qingxia ; Eugster, Nicolas. In: Global Finance Journal. RePEc:eee:glofin:v:55:y:2023:i:c:s1044028322001016. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2023

Year	Citing document
2023	Tax authority monitoring and corporate information disclosure quality in China. (2023). Tao, Yunqing ; Zeng, Lin ; Ye, Yongwei ; Yun, Feng. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003885. Full description at Econpapers \|\| Download paper
2023	Managerial ability and analystsâ stock recommendations. (2023). Kovacs, Tunde ; Choi, Heeick ; Jang, Soomi ; Autore, Don M. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008127. Full description at Econpapers \|\| Download paper
2023
2023	Accounting comparability and the accuracy of management earnings forecasts in Japan. (2023). Kuang, Wenjun. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2307. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Real earnings management: A review of the international literature. (2022). Ahmad, Fawad ; Biswas, Pallab Kumar ; Wu, Julia Yonghua ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4279-4344. Full description at Econpapers \|\| Download paper
2022	Corporate tax cuts and firm employment: A match made in haven?. (2022). Souillard, Baptiste. In: Economics Letters. RePEc:eee:ecolet:v:219:y:2022:i:c:s0165176522003135. Full description at Econpapers \|\| Download paper
2022	Short-selling restrictions and financial stability in Europe: Evidence from the Covid-19 crisis. (2022). Bessler, Wolfgang ; Vendrasco, Marco. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:80:y:2022:i:c:s1042443122000907. Full description at Econpapers \|\| Download paper
2022	Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing CountryâEvidence from Vietnam. (2022). Bui, Phuong ; Helfaya, Akrum. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:22:p:15358-:d:977098. Full description at Econpapers \|\| Download paper
2022	Saving at tax time: Do additional retroactive savings opportunities increase retirement savings?. (2022). Schaefer, Marcel ; Milde, Michael ; Blaufus, Kay. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:272. Full description at Econpapers \|\| Download paper
2022	Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?. (2022). Noth, Felix ; Eichfelder, Sebastian ; Dreher, Sandra. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:276. Full description at Econpapers \|\| Download paper

Recent citations received in 2021

Year	Citing document
2021	Effect of the Application of IFRS 15: Evidence from Bulgaria. (2021). Stoykova, Ani. In: Economic Studies journal. RePEc:bas:econst:y:2021:i:3:p:174-188. Full description at Econpapers \|\| Download paper
2021	Does real earnings smoothing reduce investorsâ perceived risk?. (2021). Zhang, Eliza Xia ; Wang, Jeff J ; Kim, Jeongbon. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1560-1595. Full description at Econpapers \|\| Download paper
2021	Do commonalities facilitate private information channels? Evidence from common gender and insider trading. (2021). Garcia Osma, Beatriz ; Scarlat, Elvira ; Clacher, Iain ; Shields, Karin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s092911992100184x. Full description at Econpapers \|\| Download paper
2021	Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies. (2021). Wahlstrom, Ranik Raaen ; Kainth, Akarsh. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:3:p:123-:d:517046. Full description at Econpapers \|\| Download paper
2021	The Influencing Mechanism of Internal Control Effectiveness on Technological Innovation: CSR as a Mediator. (2021). Chun, Dongphil ; Zhang, Zhenyang ; Wang, Xinyuan. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:23:p:13122-:d:688767. Full description at Econpapers \|\| Download paper

Recent citations received in 2020

Year	Citing document
2020	The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review. (2020). Silvestri, Antonella ; Veltri, Stefania. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:8:p:3038-3054. Full description at Econpapers \|\| Download paper
2020	Retail investorsâ trading and stock market liquidity. (2020). Abudy, Menachem Meni. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:54:y:2020:i:c:s1062940820301741. Full description at Econpapers \|\| Download paper
2020	Does Short-Termism Influence the Market Value of Companies? Evidence from EU Countries. (2020). Sajnog, Artur ; Pieloch-Babiarz, Aleksandra ; Janicka, Magorzata. In: JRFM. RePEc:gam:jjrfmx:v:13:y:2020:i:11:p:272-:d:440880. Full description at Econpapers \|\| Download paper
2020	Learning from the Best: New Challenges and Trends in IR Reportersâ Disclosure and the Role of SDGs. (2020). Grana, Fabrizio ; Strologo, Alberto Dello ; Izzo, Maria Federica. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:14:p:5545-:d:382384. Full description at Econpapers \|\| Download paper
2020	Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka. (2020). Nuwan, A D ; Senaratne, Samanthi ; Cooray, Thilini ; Samudrage, Dileepa ; Herath, Roshan. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:19:p:8183-:d:423644. Full description at Econpapers \|\| Download paper
2020	Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case. (2020). Cabedo, David J ; Fuertes-Fuertes, Iluminada ; Tirado-Beltran, Jose Miguel. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:23:p:10146-:d:456891. Full description at Econpapers \|\| Download paper
2020	Does Structural Capital Affect SDGs Risk-Related Disclosure Quality? An Empirical Investigation of Italian Large Listed Companies. (2020). Ho-Tan-Phat Phan, ; Cardoni, Andrea ; de Luca, Francesco ; Kiseleva, Evgeniia. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1776-:d:325888. Full description at Econpapers \|\| Download paper
2020	The âWalkâ towards the UN Sustainable Development Goals: Does Mandated âTalkâ through NonFinancial Disclosure Affect Companiesâ Financial Performance?. (2020). Iaia, Lea ; de Luca, Francesco ; Ho-Tan-Phat Phan, . In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:6:p:2324-:d:333272. Full description at Econpapers \|\| Download paper
2020	Disclosures relating to Covid-19 in the Malaysian banking industry: Theory and Practice. (2020). Khan, Mubashir Ali ; Ur, Awais ; Malik, Arsalan Haneef. In: MPRA Paper. RePEc:pra:mprapa:109224. Full description at Econpapers \|\| Download paper
2020	When do firms highlight their effective tax rate?. (2020). Sureth, Caren ; Muller, Jens ; Flagmeier, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:259. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	66	309
2	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	32	200
3	Journal of International Accounting, Auditing and Taxation / Elsevier	19	191
4	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	37	176
5	International Review of Financial Analysis / Elsevier	70	144
6	The British Accounting Review / Elsevier	40	140
7	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	56	117
8	Journal of Business Ethics / Springer	116	105
9	Accounting, Organizations and Society / Elsevier	92	97
10	Business Strategy and the Environment / Wiley Blackwell	74	92
11	Journal of Management & Governance / Springer	32	86