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Citation Profile [Updated: 2024-12-09 13:41:37]
5 Years H Index
8
Impact Factor (IF)
0
5 Years IF
0.58
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
2007 0 0.47 0 0 17 17 9 0 0 0 0 0 0.2
2008 0 0.49 0.14 0 19 36 40 5 5 17 17 5 100 5 0.26 0.23
2009 0.11 0.48 0.08 0.11 14 50 36 4 9 36 4 36 4 3 75 0 0.24
2010 0.09 0.49 0.06 0.08 13 63 30 4 13 33 3 50 4 1 25 0 0.21
2011 0.3 0.52 0.15 0.17 11 74 6 11 24 27 8 63 11 2 18.2 0 0.24
2012 0.08 0.52 0.08 0.09 15 89 16 7 31 24 2 74 7 0 0 0.22
2013 0.04 0.56 0.04 0.04 13 102 36 4 35 26 1 72 3 2 50 0 0.24
2014 0 0.55 0.12 0.14 16 118 7 14 49 28 66 9 1 7.1 0 0.23
2015 0.28 0.55 0.12 0.15 13 131 18 16 65 29 8 68 10 2 12.5 0 0.23
2016 0.03 0.53 0.12 0.06 9 140 17 17 82 29 1 68 4 3 17.6 1 0.11 0.21
2017 0.09 0.54 0.12 0.08 11 151 21 18 100 22 2 66 5 6 33.3 0 0.22
2018 0.25 0.55 0.22 0.26 18 169 52 38 138 20 5 62 16 3 7.9 2 0.11 0.23
2019 0.24 0.57 0.1 0.16 10 179 2 18 156 29 7 67 11 1 5.6 0 0.23
2020 0.29 0.68 0.18 0.3 13 192 27 34 190 28 8 61 18 3 8.8 0 0.32
2021 0.3 0.8 0.22 0.34 2 194 2 42 232 23 7 61 21 0 0 0.29
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
12009Fair Value Accounting and the Financial Crisis: Messenger or Contributor?. (2009). Magnan, Michel L. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:3:p:189-213.

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21
22010Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals. (2010). Cook, Wade D ; Richardson, Alan J ; Raviv, Tal. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:3:p:217-235.

Full description at Econpapers || Download paper

18
32008Canadian Evidence on the Constructive Capitalization of Operating Leases. (2008). Durocher, Sylvain. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:3:p:227-256.

Full description at Econpapers || Download paper

17
42018Current Trends within Social and Environmental Accounting Research: A Literature Review. (2018). Chung, Jieun ; Cho, Charles H. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:2:p:207-239.

Full description at Econpapers || Download paper

16
52018New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

Full description at Econpapers || Download paper

16
62013Factors Influencing Corporate Environmental Disclosures. (2013). Wegener, Matt ; Li, Jingyu ; Felton, Sandra ; Elayan, Fayez A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:53-73.

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14
72015Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?. (2015). Liu, Guoping ; Sun, Jerry. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:250-275.

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12
8The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice. (2016). Armitage, Howard M ; Glynn, John ; Webb, Alan. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:31-69.

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11
92018Three Decades of IPO Markets in Canada: Evolution, Risk and Return. (2018). Carpentier, Ccile ; Suret, Jeana Marc. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:1:p:123-161.

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9
10Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective. (2015). Mala, Rajni ; Chand, Parmod. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:1:p:1-50.

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9
112016Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value. (2016). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:7-30.

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8
122010Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms. (2010). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:4:p:271-289.

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8
132008The Relationship between Fair Value, Market Value, and Efficient Markets. (2008). Milburn, Alex J. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:4:p:293-316.

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8
142020Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities. (2020). Boulianne, Emilio ; Pimentel, Erica. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:325-361.

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8
152013Canadian Evidence of Adherence to “Comply or Explain” Corporate Governance Codes: An International Comparison. (2013). Salterio, Steven E ; Schmidt, Regan N. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:23-51.

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7
162017Are Risk Management Disclosures Informative or Tautological? Evidence from the U.S. Banking Sector. (2017). Jizi, Mohammad I ; Dixon, Robert. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:1:p:7-30.

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7
172008Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud. (2008). Jamal, Karim. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:2:p:97-110.

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7
182009Proposed Changes in Lease Accounting and Private Business Bankers Credit Decisions. (2009). Durocher, Sylvain ; Fortin, Anne. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:1:p:9-42.

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6
192008Auditors Affirmations of Compliance with IFRS around the World: An Exploratory Study. (2008). Nobes, Christopher W ; Zeff, Stephen A. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:4:p:279-292.

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6
202007Predicting Business Failures in Canada. (2007). Sun, Jerry Y ; Kennedy, Duane B ; Boritz, Efrim J. In: Accounting Perspectives. RePEc:wly:accper:v:6:y:2007:i:2:p:141-165.

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6
212017DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada. (2017). Jin, Yan. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:3:p:205-235.

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6
222020Advancing Sustainability Reporting in Canada: 2019 Report on Progress. (2020). Swierszcz, Ada ; Shah, Jhankrut Mukesh ; Partridge, Katharine ; Choi, Tony Jaehyun ; Bohr, Kathrin. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:181-204.

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5
232020What Accountants Need to Know about Blockchain. (2020). Stratopoulos, Theophanis C ; Calderon, Jesus. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:303-323.

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5
242012Merging the Profession: A Historical Perspective on Accounting Association Mergers in Canada. (2012). Richardson, Alan J ; Kilfoyle, Eksa. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:77-109.

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5
252017Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada. (2017). Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:2:p:83-104.

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5
262012Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada. (2012). Guo, Ken H. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:111-130.

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5
272011XBRL and Accruals: Empirical Evidence from China. (2011). Peng, Emma Yan ; Tan, Christine ; Shon, John. In: Accounting Perspectives. RePEc:wly:accper:v:10:y:2011:i:2:p:109-138.

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5
28Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings. (2017). Lopatta, Kerstin ; Jaeschke, Reemda ; Gloger, Mario Albert. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:4:p:315-343.

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5
292014Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures. (2014). MacGregor, Jason ; Stuebs, Martin. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:4:p:309-324.

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4
302009Financial Reporting for Private Companies: The Canadian Experience. (2009). Rennie, Morina D ; Senkow, David W. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:1:p:43-68.

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4
31Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?. (2015). Khan, Shahid ; Wright, Michael ; Warsame, Hussein ; Anderson, Mark. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:276-302.

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4
322013XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS. (2013). Valentinetti, Diego ; Rea, Michele A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:3:p:237-259.

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4
332016The Credibility of Earnings Forecasts in IPO Prospectuses and Underpricing. (2016). Bdard, Jean ; Courteau, Lucie ; Coulombe, Daniel. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:4:p:235-267.

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4
342020Blockchain and Cryptoassets: Insights from Practice†. (2020). Charbonneau, Ken ; Bennett, Sheldon ; Villmann, Rebecca ; Scilipoti, Anthony ; Paradine, Carol ; Mezon, Linda ; Leopold, Ryan. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:283-302.

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4
352015Earnings Quality: Evidence from Canadian Firms Choice between IFRS and U.S. GAAP. (2015). Jorgensen, Bjorn ; Linthicum, Cheryl L ; Gordon, Elizabeth A ; Burnett, Brian M. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:212-249.

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4
362020Digital Assets and Blockchain: Hackable, Fraudulent, or Just Misunderstood?†. (2020). Smith, Sean Stein ; Castonguay, John Jack. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:363-387.

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4
372013The Effect of Reversibility on a Managers Decision to Record Asset Impairments. (2013). Trottier, Kim . In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:1-22.

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4
38An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students. (2014). Smith, Kenneth J ; Haight, Timothy G ; Rosenberg, Donald L. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:1:p:29-59.

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4
392018Barriers to Transferring Auditing Research to Standard Setters. (2018). Hoang, Kris ; Sylph, Jim ; Salterio, Steven E. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:427-452.

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3
40Value Relevance of Environmental Provisions Pre‐ and Post‐IFRS. (2017). Wegener, Matthew ; Labelle, Ral. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:3:p:139-168.

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3
412021Value Relevance of Comprehensive Income for the Canadian Market*. (2021). Fortin, Anne ; Djaballah, Abderrahmane. In: Accounting Perspectives. RePEc:wly:accper:v:20:y:2021:i:1:p:49-77.

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3
422013An Empirical Investigation of the Influence of Qualitative Risk Factors on Canadian Auditors’ Determination of Performance Materiality. (2013). Emby, Craig ; Pecchiari, Nicola. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:4:p:281-299.

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3
432020Risks and Benefits of Initial Coin Offerings: Evidence from impak Finance, a Regulated Initial Coin Offering†. (2020). Fortin, Melissa ; Boulianne, Emilio. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:413-437.

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3
442012Unresolved Issues about the Proposed CPA Certification Program. (2012). Lento, Camillo ; Sayed, Naqi ; Ryan, Joa Anne. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:137-144.

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3
452015The Israeli XBRL Adoption Experience. (2015). Markelevich, Ariel ; Weihs, Hagit ; Shaw, Lewis. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:2:p:117-133.

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3
462010Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case. (2010). Peng, Jacob ; Chang, Janie C. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:1:p:55-78.

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3
472018In Search of a Theory of Budgeting: A Literature Review. (2018). Kenno, Staci A ; Sainty, Barbara J ; Lau, Michelle C. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:4:p:507-553.

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3
482019A Personal View of the Evolution of the Accounting Professoriate. (2019). Zeff, Stephen A. In: Accounting Perspectives. RePEc:wly:accper:v:18:y:2019:i:3:p:159-185.

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3
492016Managing Revenue and Costs to Implement Strategy: The Conference Organizers Dilemma. (2016). Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:4:p:331-335.

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3
502009The Many Challenges of Pension Accounting. (2009). Beechy, Thomas H. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:2:p:91-111.

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2
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12018New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

Full description at Econpapers || Download paper

10
22018Current Trends within Social and Environmental Accounting Research: A Literature Review. (2018). Chung, Jieun ; Cho, Charles H. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:2:p:207-239.

Full description at Econpapers || Download paper

9
32020Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities. (2020). Boulianne, Emilio ; Pimentel, Erica. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:325-361.

Full description at Econpapers || Download paper

6
42015Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?. (2015). Liu, Guoping ; Sun, Jerry. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:250-275.

Full description at Econpapers || Download paper

6
52020Advancing Sustainability Reporting in Canada: 2019 Report on Progress. (2020). Swierszcz, Ada ; Shah, Jhankrut Mukesh ; Partridge, Katharine ; Choi, Tony Jaehyun ; Bohr, Kathrin. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:181-204.

Full description at Econpapers || Download paper

4
62016Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value. (2016). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:7-30.

Full description at Econpapers || Download paper

4
72017DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada. (2017). Jin, Yan. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:3:p:205-235.

Full description at Econpapers || Download paper

4
82013Factors Influencing Corporate Environmental Disclosures. (2013). Wegener, Matt ; Li, Jingyu ; Felton, Sandra ; Elayan, Fayez A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:53-73.

Full description at Econpapers || Download paper

4
92020Digital Assets and Blockchain: Hackable, Fraudulent, or Just Misunderstood?†. (2020). Smith, Sean Stein ; Castonguay, John Jack. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:363-387.

Full description at Econpapers || Download paper

4
102008Canadian Evidence on the Constructive Capitalization of Operating Leases. (2008). Durocher, Sylvain. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:3:p:227-256.

Full description at Econpapers || Download paper

4
112018In Search of a Theory of Budgeting: A Literature Review. (2018). Kenno, Staci A ; Sainty, Barbara J ; Lau, Michelle C. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:4:p:507-553.

Full description at Econpapers || Download paper

3
122020Blockchain and Cryptoassets: Insights from Practice†. (2020). Charbonneau, Ken ; Bennett, Sheldon ; Villmann, Rebecca ; Scilipoti, Anthony ; Paradine, Carol ; Mezon, Linda ; Leopold, Ryan. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:283-302.

Full description at Econpapers || Download paper

3
132017Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada. (2017). Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:2:p:83-104.

Full description at Econpapers || Download paper

3
142010Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals. (2010). Cook, Wade D ; Richardson, Alan J ; Raviv, Tal. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:3:p:217-235.

Full description at Econpapers || Download paper

3
152017Are Risk Management Disclosures Informative or Tautological? Evidence from the U.S. Banking Sector. (2017). Jizi, Mohammad I ; Dixon, Robert. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:1:p:7-30.

Full description at Econpapers || Download paper

3
162020Risks and Benefits of Initial Coin Offerings: Evidence from impak Finance, a Regulated Initial Coin Offering†. (2020). Fortin, Melissa ; Boulianne, Emilio. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:413-437.

Full description at Econpapers || Download paper

3
172021Value Relevance of Comprehensive Income for the Canadian Market*. (2021). Fortin, Anne ; Djaballah, Abderrahmane. In: Accounting Perspectives. RePEc:wly:accper:v:20:y:2021:i:1:p:49-77.

Full description at Econpapers || Download paper

3
182015The Israeli XBRL Adoption Experience. (2015). Markelevich, Ariel ; Weihs, Hagit ; Shaw, Lewis. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:2:p:117-133.

Full description at Econpapers || Download paper

2
192020What Accountants Need to Know about Blockchain. (2020). Stratopoulos, Theophanis C ; Calderon, Jesus. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:303-323.

Full description at Econpapers || Download paper

2
202009Smoothing Mechanisms in Defined Benefit Pension Accounting Standards: A Simulation Study. (2009). Morrill, Cameron ; Shand, Kevin. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:2:p:113-145.

Full description at Econpapers || Download paper

2
212016The Credibility of Earnings Forecasts in IPO Prospectuses and Underpricing. (2016). Bdard, Jean ; Courteau, Lucie ; Coulombe, Daniel. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:4:p:235-267.

Full description at Econpapers || Download paper

2
222020Cybersecurity Disclosure by the Companies on the S&P/TSX 60 Index. (2020). Heroux, Sylvie ; Fortin, Anne. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:2:p:73-100.

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2
232011XBRL and Accruals: Empirical Evidence from China. (2011). Peng, Emma Yan ; Tan, Christine ; Shon, John. In: Accounting Perspectives. RePEc:wly:accper:v:10:y:2011:i:2:p:109-138.

Full description at Econpapers || Download paper

2
242015Earnings Quality: Evidence from Canadian Firms Choice between IFRS and U.S. GAAP. (2015). Jorgensen, Bjorn ; Linthicum, Cheryl L ; Gordon, Elizabeth A ; Burnett, Brian M. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:212-249.

Full description at Econpapers || Download paper

2
252017Directors’ and Officers’ Liability Insurance and Aggressive Tax‐Reporting Activities: Evidence from Canada. (2017). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:4:p:345-369.

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2
Citing documents used to compute impact factor:
YearTitle
Recent citations
Recent citations received in 2021

YearCiting document

Recent citations received in 2020

YearCiting document