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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 |
# | 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 | 250 |
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 | 167 |
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 | 157 |
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 | 119 |
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 | 115 |
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 | 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 |
11 | 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 | 105 |
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 | 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 |
15 | 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 | 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 | 88 |
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 | 87 |
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 | 83 |
21 | 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 |
22 | 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 | 76 |
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 | 76 |
24 | 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 |
25 | 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 | 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, Jes̮̼s ; 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 | 65 |
29 | 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 |
30 | 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 | 64 |
31 | 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 |
32 | 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 | 63 |
33 | 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 |
34 | 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 | 63 |
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 | 63 |
36 | 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 |
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 | 61 |
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 | 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 |
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 | 58 |
41 | 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 | 58 |
42 | 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 |
43 | 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 | 57 |
44 | 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 |
45 | 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 | 55 |
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 | 53 |
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 | 52 |
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 |
# | 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 | 45 |
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 | 41 |
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 | 35 |
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 | 35 |
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 | 33 |
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 | 25 |
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 | 23 |
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 | 19 |
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 | 19 |
10 | 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 | 18 |
11 | 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 | 18 |
12 | 2018 | Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investorsââ¬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 | 17 |
13 | 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 |
14 | 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 | 17 |
15 | 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 | 17 |
16 | 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 | 16 |
17 | 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 | 15 |
18 | 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 | 15 |
19 | 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 | 15 |
20 | 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 |
21 | 2016 | Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions. (2016). Hardies, Kris ; Branson, JoÃÆël ; 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 |
22 | 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 | 14 |
23 | 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 | 14 |
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 | 14 |
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 | 14 |
26 | 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 |
27 | 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 | 14 |
28 | 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 | 14 |
29 | 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 | 13 |
30 | 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 |
31 | 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 | 13 |
32 | 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 |
33 | 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 | 12 |
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 | 12 |
35 | 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 |
36 | 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 | 11 |
37 | 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 | 11 |
38 | 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 | 11 |
39 | 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 | 11 |
40 | 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 | 11 |
41 | 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 | 11 |
42 | 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 | 10 |
43 | 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 | 10 |
44 | 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 |
45 | 2009 | How 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 |
46 | 2003 | Do 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 |
47 | 2022 | Real 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 |
48 | 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 | 10 |
49 | 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 | 10 |
50 | 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 |
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2023 | How do auditor rotations affect key audit matters? Archival evidence from South African audits. (2023). Maroun, Warren ; de Ricquebourg, Alan Duboisee. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000282. Full description at Econpapers || Download paper | |
2023 | 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 | |
2023 | ||
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 | |
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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 | |
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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 | |
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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 | |
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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 |
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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 | |
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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 |
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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 |
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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 |
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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 |