Is this page useful for you? Then, help us to keep the service working. Please have a look to our donations page ... Thanks for your help!!

Citation Profile [Updated: 2024-11-03 20:16:59]
5 Years H Index
49
Impact Factor (IF)
0.96
5 Years IF
1.07
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 50 175 279 3 10 83 125 3 1 33.3 0 0.09
1996 0.05 0.25 0.05 0.07 60 235 234 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 55 319 276 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 34 395 458 97 346 97 15 236 33 24 24.7 4 0.12 0.16
2001 0.16 0.39 0.2 0.14 36 431 352 85 431 76 12 220 31 42 49.4 1 0.03 0.17
2002 0.23 0.41 0.31 0.15 42 473 490 148 579 70 16 196 30 97 65.5 3 0.07 0.21
2003 0.12 0.44 0.13 0.12 37 510 401 68 647 78 9 209 25 6 8.8 1 0.03 0.22
2004 0.1 0.5 0.16 0.19 32 542 500 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 1063 135 872 69 18 181 61 8 5.9 1 0.03 0.24
2006 0.52 0.51 0.38 0.46 29 608 346 230 1102 69 36 184 85 8 3.5 1 0.03 0.23
2007 0.59 0.46 0.39 0.47 28 636 816 251 1353 66 39 177 83 3 1.2 1 0.04 0.2
2008 0.54 0.49 0.46 0.61 30 666 703 308 1662 57 31 163 99 9 2.9 3 0.1 0.23
2009 0.72 0.48 0.48 0.66 39 705 485 339 2001 58 42 156 103 3 0.9 0 0.24
2010 0.57 0.49 0.68 0.75 37 742 486 508 2509 69 39 163 123 28 5.5 4 0.11 0.21
2011 0.46 0.52 0.67 0.77 33 775 178 521 3030 76 35 163 126 9 1.7 5 0.15 0.24
2012 0.36 0.52 0.6 0.69 34 809 357 487 3517 70 25 167 115 6 1.2 1 0.03 0.22
2013 0.43 0.56 0.68 0.68 17 826 218 561 4080 67 29 173 118 5 0.9 8 0.47 0.24
2014 0.59 0.55 0.68 0.63 27 853 313 578 4661 51 30 160 100 16 2.8 4 0.15 0.23
2015 0.55 0.55 0.72 0.64 29 882 340 631 5296 44 24 148 94 18 2.9 6 0.21 0.23
2016 0.66 0.53 0.68 0.66 31 913 294 614 5913 56 37 140 93 19 3.1 3 0.1 0.21
2017 0.78 0.54 0.69 0.88 33 946 195 651 6565 60 47 138 121 7 1.1 4 0.12 0.22
2018 0.61 0.55 0.82 0.93 32 978 233 798 7364 64 39 137 127 5 0.6 4 0.13 0.24
2019 0.42 0.57 0.65 0.79 38 1016 191 660 8024 65 27 152 120 0 2 0.05 0.23
2020 0.84 0.68 0.72 0.96 39 1055 135 760 8784 70 59 163 156 0 10 0.26 0.32
2021 0.77 0.81 0.78 0.98 41 1096 129 859 9643 77 59 173 170 1 0.1 5 0.12 0.3
2022 0.85 0.86 0.71 1.07 43 1139 66 806 10449 80 68 183 195 0 6 0.14 0.26
2023 0.96 0.92 0.66 1.07 45 1184 10 776 11225 84 81 193 206 0 4 0.09 0.27
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12005Environmental 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

250
22007IFRS 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

167
32008Corporate 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

157
41995The 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
52010How 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
62005Earnings 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
72005The 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

119
82007The 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

115
91997The 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
102002The 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
112015The 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

105
122000The 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
132004Predicting 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
142005Voluntary 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
152007Exploring 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

91
162016Are 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
172004Proprietary 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

88
182007The 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

87
192013Intended 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
202005The 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

83
212005The 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
221998The 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

76
232009Legitimation 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

76
242008Earnings 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
252003ERP 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

75
262006Identifying 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
272008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; 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
282008Constituting 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

65
292015Incentives 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
302008Carbon 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

64
312012IFRS 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
322007The 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

63
332000A 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
342008Changing 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

63
352002Accountability 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

63
361999Financial 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
372010The 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

61
382007External 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
392003Enterprise 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
402014Real 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

58
412014Accounting 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

58
422000Environmental 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
432007The 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

57
442005The 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
452017Internal 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

55
462006The 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
472009Accounting 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

53
482005An 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

52
492000A 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
501992Accounting 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)
#YearTitleCited
12015The 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

45
22005Environmental 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

41
32017Internal 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

35
42016Are 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

35
52008Corporate 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

33
62005The 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

25
72007Exploring 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

23
82014Real 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

19
92018Returnee 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

19
102021The 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

18
112007The 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

18
122018Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ 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

17
132008Earnings 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
142016Determinants 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

17
152014Accounting 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

17
162007IFRS 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

16
172021Political 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

15
182008Constituting 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

15
192020Readability 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

15
202010How 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
212016Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions. (2016). Hardies, Kris ; Branson, Joël ; Breesch, Diane . In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:1:p:7-34.

Full description at Econpapers || Download paper

14
222018Real 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

14
232012Performance 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

14
242009Accounting 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

14
252018Corporate 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

14
262019Creating 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
272008Carbon 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

14
282020Informational 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

14
291998The 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

13
302004Predicting 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
312008Changing 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

13
322017Corporate 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
332021When 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

12
342009Legitimation 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

12
352019Ending 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
362020Corporate 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

11
372008Meta-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

11
382002Accountability 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

11
392007The 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

11
402004Proprietary 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

11
412007The 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

11
422014Financial 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

10
432018State 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

10
442021The 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
452009How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects. (2009). Naranjo-Gil, David ; Maas, Victor ; Hartmann, Frank. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:4:p:667-695.

Full description at Econpapers || Download paper

10
462003Do financial analysts get intangibles?. (2003). Lev, Baruch ; Sougiannis, Theodore ; Amir, Eli. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:4:p:635-659.

Full description at Econpapers || Download paper

10
472022Real Effects of Corporate Taxation: A Review. (2022). Jacob, Martin. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:1:p:269-296.

Full description at Econpapers || Download paper

10
482019The 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

10
492015Incentives 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

10
502019Carbon 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
Citing documents used to compute impact factor: 81
YearTitle
2023How 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

2023When 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

2023Diffusion 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

2023
2023The 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

2023Corporate 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

2023Social 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

2023Audit 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

2023
2023Costs 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

2023Comments 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

2023Signaling 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

2023Management 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

2023Longitudinal 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

2023Debt 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

2023Political 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

2023Firm-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

2023Uncertainty 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

2023Firm-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

2023The 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

2023The 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

2023Accounting 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
2023Protect, 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

2023How 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“He Hears”: 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

2023The 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

2023Are 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

2023Does 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

2023The 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

2023A 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

2023Does 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

2023The benefits of banks’ 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

2023Sustainability 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

2023IFRS 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

2023Economic 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

2023Short 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

2023How 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

2023On 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

2023How 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

2023Is 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

2023Recent 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

2023Tax 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

2023Tax 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

2023Overall 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

2023The 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

2023Empirical 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

2023The 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

2023Political uncertainty, officials’ 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

2023Financial 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

2023Does 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

2023Cyber attacks, discretionary loan loss provisions, and banks’ 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

2023Analysis of the Impact of External Auditors’ 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

2023The 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

2023Overseas 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

2023Corporate 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

2023Employee 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

2023Stock market liberalization and earnings management: Evidence from the China–Hong 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

2023Does 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

2023AI-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

2023Assessing 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

2023An 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

2023Exploring 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

2023Chinas 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

2023Empirical 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

2023Perceived 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

2023The 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

2023Intended 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

2023Toward 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

2023Innovation in lieu of compliance: Internal audit departments’ 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

2023The 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

2023Understanding 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

2023Seeing 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

2023Taking 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

2023CEOs 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

2023The Impact of Government Participation in Ecological Championship on Heavily-Polluting Corporate Earnings Management: Evidence from China’s 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

2023Large 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

YearCiting document
2023Tax 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

2023Managerial ability and analysts’ 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
2023Accounting 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

YearCiting document
2022Real 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

2022Corporate 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

2022Short-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

2022Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence 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

2022Saving 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

2022Does 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

YearCiting document
2021Effect 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

2021Does real earnings smoothing reduce investors’ 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

2021Do 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

2021Do 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

2021The 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

YearCiting document
2020The 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

2020Retail investors’ 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

2020Does 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

2020Learning from the Best: New Challenges and Trends in IR Reporters’ 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

2020Does 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

2020Donor 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

2020Does 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

2020The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ 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

2020Disclosures 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

2020When 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