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Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
12
Impact Factor (IF)
0
5 Years IF
0
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
2008 0 0.47 0 0 17 17 60 0 0 0 0 0 0.22
2009 0 0.46 0 0 16 33 28 0 17 17 0 0 0.23
2010 0.09 0.46 0.06 0.09 14 47 70 3 3 33 3 33 3 2 66.7 0 0.2
2011 0.1 0.51 0.07 0.06 21 68 147 5 8 30 3 47 3 4 80 0 0.24
2012 0.11 0.5 0.2 0.16 14 82 49 16 24 35 4 68 11 5 31.3 1 0.07 0.21
2013 0.6 0.54 0.39 0.3 23 105 87 41 65 35 21 82 25 27 65.9 0 0.24
2014 0.32 0.53 0.43 0.32 24 129 53 56 121 37 12 88 28 36 64.3 1 0.04 0.22
2015 0.3 0.53 0.48 0.36 20 149 41 71 192 47 14 96 35 48 67.6 0 0.22
2016 0.11 0.5 0.23 0.2 10 159 21 37 229 44 5 102 20 18 48.6 2 0.2 0.2
2017 0.33 0.52 0.42 0.33 19 178 42 75 304 30 10 91 30 40 53.3 0 0.21
2018 0.52 0.53 0.47 0.35 20 198 39 94 398 29 15 96 34 38 40.4 2 0.1 0.22
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
12011Audit firm industry specialization and audit outcomes: Insights from academic literature. (2011). Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:114-129.

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33
22011The effect of PCAOB inspections on Big 4 audit quality. (2011). Mastrolia, Stacy A ; Carcello, Joseph V ; Hollingsworth, Carl. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:85-96.

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31
32010Consequences of real earnings management on subsequent operating performance. (2010). Xu, Randall Zhaohui ; Taylor, Gary K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:128-132.

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21
42011The effects of audit firm rotation on perceived auditor independence and audit quality. (2011). Booker, Quinton ; Daniels, Bobbie W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:78-82.

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19
52013CEO/CFO characteristics and financial reporting quality: A review. (2013). Hossain, Mahmud ; Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:88-100.

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18
62017Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting. (2017). Marshall, Scott ; Rupley, Kathleen Hertz ; Brown, Darrell. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:172-176.

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15
72010Investigating international accounting standard setting: The black box of IFRS 6. (2010). Irvine, Helen ; Cortese, Corinne. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:87-95.

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15
82013Translation of IFRS: Language as a barrier to comparability. (2013). Petrides, Yanira ; Braun, Gary P ; Huerta, Esperanza. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:1-12.

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13
92011Audit committee effectiveness: Perceptions of public company audit committee members post-SOX. (2011). Rupley, Kathleen ; Almer, Elizabeth ; Philbrick, Donna. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:138-144.

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12
102010Internal control deficiencies and the issuance of going concern opinions. (2010). Jiang, Wei ; Rupley, Kathleen Hertz ; Wu, Jia. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:40-46.

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12
112008An examination of comment letters to the IASC: Special purpose entities. (2008). Larson, Robert K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:27-46.

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12
122011Credit ratings and disclosure channels. (2011). Shaw, Kenneth W ; Wild, John J ; Heflin, Frank. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:20-33.

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12
132014Litigation risk, financial reporting and auditing: A survey of the literature. (2014). Borhan, MD ; Jiang, Haiyan ; Islam, Ainul ; Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:2:p:145-163.

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11
142012The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS. (2012). Schmidt, Paulo ; Rodrigues, Lucia Lima ; Dos, Jose Luiz. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:15-24.

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11
152012Development of financial reporting environment in Malaysia. (2012). Ali, Muhammad Jahangir ; Muniandy, Balachandran. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:115-125.

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10
162008Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from Bangladesh. (2008). Karim, Waresul ; Hasan, Tanweer ; Quayes, Shakil. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:193-203.

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10
172011The academic community’s participation in global accounting standard-setting. (2011). Larson, Robert K ; Herz, Paul J. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:34-45.

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10
182009Understanding the changes in accounting thought. (2009). Shortridge, Rebecca Toppe ; Smith, Pamela A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:1:p:11-18.

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10
192017Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. (2017). Cereola, Sandra J ; Nichols, Nancy B ; Street, Donna L. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:119-128.

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9
202008Audit pricing and internal control disclosures among non-accelerated filers. (2008). Hoitash, Udi ; Bedard, Jean C. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:103-126.

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9
212012Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158. (2012). Fried, Abraham N. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:25-32.

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9
222018Policy implications of research on non-GAAP reporting. (2018). Christensen, T E ; Black, D E. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:1-7.

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9
232014The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs. (2014). Martin, Kasey ; Scalan, Genevieve ; Sanders, Elaine. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:110-117.

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9
242013Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan. (2013). Hutchinson, Patrick ; Al-Akra, Mahmoud. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:101-107.

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9
252013Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey. (2013). Uyar, Ali ; Gungormu, Ali Haydar. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:77-87.

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9
262015Compliance costs and disclosure requirement mandates: Some evidence. (2015). El-Khatib, Rwan ; Feng, Nancy Chun ; Fogel, Kathy ; Torres-Spelliscy, Ciara. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:83-87.

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8
272010The unintended effects of the Sarbanes–Oxley Act of 2002. (2010). McAfee, Randolph ; Vakkur, Nicholas V ; Kipperman, Fred. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:18-28.

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8
282011The value relevance of goodwill impairment. (2011). Xu, Wei ; Anandarajan, Asokan ; Curatola, Anthony. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:145-148.

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8
292018A literature survey of financial reporting in private firms. (2018). Habib, Ahmed ; Huang, H J ; Ranasinghe, D. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:31-37.

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7
302016Accounting for goodwill: An academic literature review and analysis to inform the debate. (2016). Moehrle, Stephen R ; Wen, HE. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:1:p:11-21.

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7
312013Can the academic literature contribute to the debate over mandatory audit firm rotation?. (2013). Casterella, Jeffrey R ; Johnston, Derek. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:108-116.

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7
322013Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale. (2013). Webber, Sarah J ; Cereola, Sandra J ; Nichols, Nancy B ; Street, Donna L. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:236-251.

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7
332013Internal control reporting and market liquidity. (2013). Dowdell, Thomas D ; Watson, Marcia Weidenmier ; Kim, Jang-Chul ; Klamm, Bonnie K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:30-40.

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7
342014‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country. (2014). Nurunnabi, Mohammad. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:2:p:230-238.

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6
352011Does executive compensation incentivize managers to create effective internal control systems?. (2011). Henry, Theresa F ; Weiss, Renee E ; Shon, John J. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:46-59.

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6
362018Do specialized board committees impact the transparency of corporate political disclosure? Evidence from S&P 500 companies. (2018). Luo, Yan ; Wang, Jeff J ; Deboskey, D G. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:8-19.

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6
372015Understanding the evolution of SFAS 141 and 142: An analysis of comment letters. (2015). Anantharaman, Divya. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:99-110.

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6
382011Has the likelihood of appointing a CEO with an accounting/finance background changed in the post-Sarbanes Oxley era?. (2011). Roush, Pamela B ; Cullinan, Charles P. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:71-77.

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5
392018Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study. (2018). Nurunnabi, Mohammad. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:166-175.

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5
402015The effect of SEC approval of social media for information dissemination. (2015). Dull, Richard B ; Schaupp, Ludwig Christian ; Dorminey, Jack W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:165-173.

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5
412008Financial reporting after the Sarbanes-Oxley Act: Conservative or less earnings management?. (2008). Zhou, Jian. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:187-192.

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5
422009Critical accounting policy and estimate disclosures: Company response to the evolving SEC guidance. (2009). Hughes, Susan B ; Snyder, Jillian K ; Sander, James F. In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:1:p:19-33.

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5
432008Revised pension rules and the cost of debt. (2008). Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:3-25.

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5
442010Stock market reactions to regulatory investigations: Evidence from options backdating. (2010). Rezaee, Zabihollah ; Jain, Sakshi. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:52-57.

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5
452015Discretionary allocation of corporate income to segments. (2015). Wang, Qian ; Ettredge, Michael. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:1-13.

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5
462017Enhanced disclosure of other comprehensive income and increased usefulness of net income: The implications of Accounting Standards Update 2011–05. (2017). Wang, Ping ; Zhou, Nan ; Shi, Linna. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:139-144.

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5
472013Should the forensic accounting profession be regulated?. (2013). Huber, Wm. Dennis ; Dennis, WM. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:123-132.

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4
482015Corporate ethics and auditor choice – international evidence. (2015). van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha ; Karim, A. K. M. Waresul, . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:57-65.

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4
492008The impact of Sarbanes-Oxley act on cosmetic earnings management. (2008). Guan, Liming ; Aono, June Y. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:205-215.

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4
502014Does disaggregation of fair value information increase the value relevance of the fair value hierarchy?. (2014). Mande, Vivek ; Lu, Hung-Yuan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:90-97.

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4
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12013CEO/CFO characteristics and financial reporting quality: A review. (2013). Hossain, Mahmud ; Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:88-100.

Full description at Econpapers || Download paper

6
22011The effect of PCAOB inspections on Big 4 audit quality. (2011). Mastrolia, Stacy A ; Carcello, Joseph V ; Hollingsworth, Carl. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:85-96.

Full description at Econpapers || Download paper

5
32017Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting. (2017). Marshall, Scott ; Rupley, Kathleen Hertz ; Brown, Darrell. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:172-176.

Full description at Econpapers || Download paper

4
42014Litigation risk, financial reporting and auditing: A survey of the literature. (2014). Borhan, MD ; Jiang, Haiyan ; Islam, Ainul ; Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:2:p:145-163.

Full description at Econpapers || Download paper

4
52018A literature survey of financial reporting in private firms. (2018). Habib, Ahmed ; Huang, H J ; Ranasinghe, D. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:31-37.

Full description at Econpapers || Download paper

4
62010Investigating international accounting standard setting: The black box of IFRS 6. (2010). Irvine, Helen ; Cortese, Corinne. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:87-95.

Full description at Econpapers || Download paper

3
72008International financial reporting standards (IFRS) and the development of financial reporting standards in Turkey. (2008). Ko, Yuksel ; Demir, Volkan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:279-294.

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3
82011Audit firm industry specialization and audit outcomes: Insights from academic literature. (2011). Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:114-129.

Full description at Econpapers || Download paper

3
92013Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey. (2013). Uyar, Ali ; Gungormu, Ali Haydar. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:77-87.

Full description at Econpapers || Download paper

3
102017Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. (2017). Cereola, Sandra J ; Nichols, Nancy B ; Street, Donna L. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:119-128.

Full description at Econpapers || Download paper

3
112008Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from Bangladesh. (2008). Karim, Waresul ; Hasan, Tanweer ; Quayes, Shakil. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:193-203.

Full description at Econpapers || Download paper

3
122010Consequences of real earnings management on subsequent operating performance. (2010). Xu, Randall Zhaohui ; Taylor, Gary K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:128-132.

Full description at Econpapers || Download paper

3
132013Translation of IFRS: Language as a barrier to comparability. (2013). Petrides, Yanira ; Braun, Gary P ; Huerta, Esperanza. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:1-12.

Full description at Econpapers || Download paper

2
142012Development of financial reporting environment in Malaysia. (2012). Ali, Muhammad Jahangir ; Muniandy, Balachandran. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:115-125.

Full description at Econpapers || Download paper

2
152018The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8. (2018). Cereola, Sandra J ; Nichols, Nancy B ; Street, Donna L. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:121-130.

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2
162018Do specialized board committees impact the transparency of corporate political disclosure? Evidence from S&P 500 companies. (2018). Luo, Yan ; Wang, Jeff J ; Deboskey, D G. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:8-19.

Full description at Econpapers || Download paper

2
172011The effects of audit firm rotation on perceived auditor independence and audit quality. (2011). Booker, Quinton ; Daniels, Bobbie W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:78-82.

Full description at Econpapers || Download paper

2
182008Demographic challenges facing the CPA profession. (2008). Grant, Julia. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:47-61.

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2
192013Can the academic literature contribute to the debate over mandatory audit firm rotation?. (2013). Casterella, Jeffrey R ; Johnston, Derek. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:108-116.

Full description at Econpapers || Download paper

2
202013Internal control reporting and market liquidity. (2013). Dowdell, Thomas D ; Watson, Marcia Weidenmier ; Kim, Jang-Chul ; Klamm, Bonnie K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:30-40.

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2
212011Does executive compensation incentivize managers to create effective internal control systems?. (2011). Henry, Theresa F ; Weiss, Renee E ; Shon, John J. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:46-59.

Full description at Econpapers || Download paper

2
222013Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan. (2013). Hutchinson, Patrick ; Al-Akra, Mahmoud. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:101-107.

Full description at Econpapers || Download paper

2
232015Corporate ethics and auditor choice – international evidence. (2015). van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha ; Karim, A. K. M. Waresul, . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:57-65.

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2
242018Value relevance of customer-related intangible assets. (2018). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:95-102.

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2
252016Comment letter activity: A response to proposed changes in lease accounting. (2016). Comiran, Fernando ; Graham, Carol M. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:2:p:109-117.

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2
262017Too big to fail and bank loan accounting in developing nations: Evidence from the Mexican financial crisis. (2017). Quirvan, Carmen ; Triki, Anis ; Hazera, Alejandro. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:109-118.

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