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Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
13
Impact Factor (IF)
0.24
5 Years IF
0.31
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1992 0 0.12 0 0 8 8 0 0 0 0 0 0 0.06
1994 0 0.14 0 0 7 15 0 0 8 8 0 0 0.06
1995 0 0.22 0 0 13 28 1 0 7 15 0 0 0.09
1996 0 0.25 0 0 16 44 0 0 20 28 0 0 0.11
1997 0 0.24 0 0 16 60 0 0 29 44 0 0 0.11
1998 0 0.27 0 0 8 68 0 0 32 52 0 0 0.13
1999 0 0.29 0 0 15 83 0 0 24 60 0 0 0.14
2000 0 0.34 0 0 15 98 2 0 23 68 0 0 0.16
2001 0 0.38 0 0 14 112 2 0 30 70 0 0 0.17
2002 0 0.39 0 0 13 125 0 0 29 68 0 0 0.2
2003 0 0.43 0 0 10 135 0 0 27 65 0 0 0.21
2004 0 0.47 0 0 10 145 0 0 23 67 0 0 0.21
2005 0 0.5 0 0 9 154 0 0 20 62 0 0 0.23
2006 0 0.49 0 0 20 174 21 0 19 56 0 0 0.22
2007 0.03 0.44 0.01 0.02 10 184 91 1 1 29 1 62 1 1 100 0 0.2
2008 0 0.47 0 0 15 199 44 1 30 59 0 0 0.22
2009 0.04 0.46 0.01 0.03 31 230 50 2 3 25 1 64 2 1 50 0 0.23
2010 0.07 0.46 0.04 0.09 30 260 71 11 14 46 3 85 8 2 18.2 0 0.2
2011 0.03 0.51 0.03 0.08 30 290 59 10 24 61 2 106 9 2 20 0 0.24
2012 0.02 0.5 0.03 0.09 30 320 33 11 35 60 1 116 11 0 0 0.21
2013 0.03 0.54 0.04 0.08 28 348 42 14 49 60 2 136 11 0 0 0.24
2014 0.03 0.53 0.05 0.05 30 378 69 20 69 58 2 149 8 0 0 0.22
2015 0.05 0.53 0.1 0.07 30 408 31 39 108 58 3 148 11 0 0 0.22
2016 0.03 0.5 0.08 0.1 43 451 98 34 142 60 2 148 15 0 3 0.07 0.2
2017 0.1 0.52 0.12 0.14 25 476 66 57 199 73 7 161 22 0 2 0.08 0.21
2018 0.26 0.53 0.2 0.25 27 503 67 102 301 68 18 156 39 0 2 0.07 0.22
2019 0.29 0.54 0.16 0.25 38 541 77 84 385 52 15 155 39 0 1 0.03 0.21
2020 0.29 0.64 0.19 0.26 24 565 31 106 491 65 19 163 43 0 3 0.13 0.3
2021 0.27 0.74 0.19 0.34 27 592 42 112 603 62 17 157 53 0 4 0.15 0.27
2022 0.22 0.74 0.16 0.32 37 629 24 102 705 51 11 141 45 0 0 0.22
2023 0.27 0.7 0.2 0.34 46 675 24 134 839 64 17 153 52 2 1.5 3 0.07 0.2
2024 0.24 0.82 0.17 0.31 27 702 1 121 960 83 20 172 53 0 0 0.24
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
12007Audit committee characteristics and earnings management: evidence from Malaysia. (2007). Iskandar, Takiah Mohd ; Saleh, Norman Mohd ; Rahmat, Mohd Mohid. In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:147-163.

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35
22011Cash conversion cycle and firms performance of Japanese firms. (2011). Nobanee, Haitham ; Abdullatif, Modar ; Alhajjar, Maryam. In: Asian Review of Accounting. RePEc:eme:arapps:v:19:y:2011:i:2:p:147-156.

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30
32007Environmental disclosure and performance reporting in Malaysia. (2007). Smith, Malcolm ; Yahya, Khadijah ; Amiruddin, Ahmad Marzuki . In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:185-199.

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30
42010Board ownership, audit committees effectiveness and corporate voluntary disclosures. (2010). Akhtaruddin, M. ; Haron, Hasnah. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:1:p:68-82.

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28
52010Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures. (2010). Akhtaruddin, M. ; Haron, Hasnah. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:3:p:245-259.

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25
62016Corporate ecological transparency: theories and empirical evidence. (2016). Tang, Qingliang ; Luo, LE. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2015-0007.

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21
72014The influence of board characteristics on sustainability reporting. (2014). Ho, Poh-Ling ; Shamil, Mohamed M. ; Shaikh, Junaid M. ; Krishnan, Anbalagan. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:2:p:78-97.

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20
82007Applying stakeholder theory to analyze corporate environmental performance. (2007). Elijido-Ten, Evangeline. In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:164-184.

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15
92013Earnings quality and the adoption of IFRS‐based accounting standards. (2013). Wan Adibah Wan Ismail, ; van Zijl, Tony ; Kamarudin, Khairul Anuar ; Dunstan, Keitha. In: Asian Review of Accounting. RePEc:eme:arapps:v:21:y:2013:i:1:p:53-73.

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14
102015Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu. In: Asian Review of Accounting. RePEc:eme:arapps:v:23:y:2015:i:3:p:206-231.

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13
112009Determinants of financial and environmental disclosures through the internet by Malaysian companies. (2009). Hanefah, Mustafa Mohd ; Selamat, Mohamad Hisyam ; Alarussi, Ali Saleh. In: Asian Review of Accounting. RePEc:eme:arapps:v:17:y:2009:i:1:p:59-76.

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13
122008Corporate governance determinants on Australian resource companies financial instrument disclosure practices. (2008). van der Zahn, Mitchell ; Neilson, John ; Tower, Greg ; Taylor, Grantley. In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:1:p:56-73.

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13
132017Audit quality and audit report lag: case of Indonesian listed companies. (2017). Rusmin, Rusmin ; Evans, John. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2015-0062.

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13
142021Business strategy, intellectual capital, firm performance, and bankruptcy risk: evidence from Omans non-financial sector companies. (2021). Dalwai, Tamanna ; Salehi, Mahdi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2021-0008.

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12
152016Women directors, family ownership and earnings management in Malaysia. (2016). Abdullah, Shamsul Nahar ; Nor, KU. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2015-0067.

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12
162016Impact of corporate characteristics on human resource disclosures. (2016). Raman, Venkat A ; Kaur, Surinder ; Singhania, Monica. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2014-0103.

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11
172008The diffusion of technological and management accounting innovation: Malaysian evidence. (2008). Abdullah, Zaharah ; Razak, Rafizan Abdul ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:3:p:197-218.

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11
182006Environmental engagements through the lens of disclosure practices: A Malaysian story. (2006). Nasir, Noraini Mohd ; Yusoff, Haslinda ; Lehman, Glen. In: Asian Review of Accounting. RePEc:eme:arapps:v:14:y:2006:i:1:p:122-148.

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10
192019Country-level governance, accounting standards, and tax avoidance: a cross-country study. (2019). Zeng, Tao. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2018-0179.

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10
202012Ethnicity and accounting conservatism: Malaysian evidence. (2012). Ismail, Zubaidah ; Yunos, Rahimah Mohamed ; Smith, Malcolm ; Ibrahim Kamal Abdul Rahman, . In: Asian Review of Accounting. RePEc:eme:arapps:v:20:y:2012:i:1:p:34-57.

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10
212018A study of the relationships among environmental performance, environmental disclosure, and financial performance. (2018). Taylor, Martin Edward ; Lu, Lucy Wenxiang. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2016-0010.

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10
222013A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia. (2013). Nazli A. Mohd Ghazali, ; Haji, Abdifatah Ahmed. In: Asian Review of Accounting. RePEc:eme:arapps:v:21:y:2013:i:1:p:27-52.

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10
232018Product market competition, state-ownership, corporate governance and firm performance. (2018). LIU, LI ; Qu, Wen ; Haman, Janto. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2017-0080.

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9
242021Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country. (2021). Kamal, Yousuf. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2020-0052.

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9
252017Managerial ability, tone of earnings announcements, and market reaction. (2017). Luo, Yan ; Zhou, Linying. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2016-0078.

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9
262008Stock prices and accounting information: evidence from Malaysia. (2008). Pirie, Scott ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:2:p:109-133.

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9
272017Political connections, corporate governance, and tax aggressiveness in Malaysia. (2017). Ariff, Mohamed ; Sanusi, Zuraidah Mohd ; Marzuki, Marziana Madah ; Abdul, Effiezal Aswadi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2016-0053.

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8
282019Audit committee chair accounting expertise and audit report timeliness. (2019). Salleh, Zalailah ; Baatwah, Saeed Rabea ; Stewart, Jenny. In: Asian Review of Accounting. RePEc:eme:arapps:ara-12-2017-0190.

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8
292016The impact of gender difference on the interpretation of uncertainty expressions. (2016). Han, Wenqi ; Lu, Meiting ; Hellmann, Andreas. In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:2:p:185-201.

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8
302014The value relevance and reliability of intangible assets. (2014). Ji, Xu-Dong ; Lu, Wei. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:3:p:182-216.

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8
312010Corporate governance and earnings forecasts accuracy. (2010). Wan-Hussin, Wan Nordin ; Ahmad-Zaluki, Nurwati A.. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:1:p:50-67.

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7
322016The impact of gender difference on the interpretation of uncertainty expressions. (2016). Han, Wenqi ; Lu, Meiting ; Hellmann, Andreas. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2014-0073.

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7
332007Approaches to learning accounting: a cross‐cultural study. (2007). Donald, John ; Jackling, Beverley. In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:100-121.

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7
342016IFRS adoption and auditing: a review. (2016). Achek, Imen ; Khlif, Hichem. In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:3:p:338-361.

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7
352018Explaining IPO initial returns in Malaysia:ex anteuncertainty vs signalling. (2018). Ahmad-Zaluki, Nurwati A ; Badru, Bazeet Olayemi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2016-0133.

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6
362019Stock pledging and earnings management: an empirical analysis. (2019). Mazumdar, Smita ; Choudhary, Sangita ; Bhatia, Sandhya ; Dugar, Amish. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2018-0074.

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6
372018Disclosure of corporate sustainability performance and firm performance in Asia. (2018). Maji, Santi Gopal ; Laskar, Najul. In: Asian Review of Accounting. RePEc:eme:arapps:ara-02-2017-0029.

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6
382015Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2013-0076.

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6
392017Accounting conservatism, corporate governance and political connections. (2017). Ji, Xu-Dong ; Mohammed, Nor Farizal ; Ahmed, Kamran. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2016-0041.

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6
402019Is integrated reporting associated with corporate financing decisions? Some empirical evidence. (2019). Muttakin, Mohammad ; Khan, Arifur ; Lemma, Tesfaye T ; Mihret, Dessalegn Getie. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2018-0101.

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6
412010The boycott model of foreign product purchase: an empirical test in China. (2010). Li, Qianpin ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:2:p:106-130.

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6
422016Culture control, capability and performance: evidence from creative industries in Indonesia. (2016). Ismail, Tubagus. In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:2:p:171-184.

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6
432014An empirical study on the determinants of information disclosure of Malaysian non-profit organizations. (2014). Zainon, S. ; Atan, R. ; Wah, Bee Y.. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:1:p:35-55.

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6
442014Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey. (2014). Omran, Mohamed A. ; El-Galfy, Ahmed M.. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:3:p:257-286.

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6
452011The impact of independent directors and independent audit committees on earnings quality reported by Indonesian firms. (2011). Siagian, Ferdinand T. ; Tresnaningsih, Elok. In: Asian Review of Accounting. RePEc:eme:arapps:v:19:y:2011:i:3:p:192-207.

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5
462009Costs‐benefits of adoption of IFRSs in countries with different harmonization histories. (2009). Taylor, Dennis W.. In: Asian Review of Accounting. RePEc:eme:arapps:v:17:y:2009:i:1:p:40-58.

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5
472014Management accounting systems, enterprise risk management and organizational performance in financial institutions. (2014). Wan Khairuzzaman Wan Ismail, ; Siti Zaleha Abdul Rasid, ; Isa, Che Ruhana. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:2:p:128-144.

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5
482020A retrospective overview of the Asian Review of Accounting during 1992–2019. (2020). Kumar, Satish ; Sureka, Riya ; Pandey, Nitesh. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2019-0109.

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5
492010Board ownership, audit committees effectiveness and corporate voluntary disclosures. (2010). Akhtaruddin, M ; Haron, Hasnah. In: Asian Review of Accounting. RePEc:eme:arapps:13217341011046015.

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5
502010Attitudes towards the accounting profession: an Australian perspective. (2010). McDowall, Tracey ; Jackling, Beverley. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:1:p:30-49.

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5
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12021Business strategy, intellectual capital, firm performance, and bankruptcy risk: evidence from Omans non-financial sector companies. (2021). Dalwai, Tamanna ; Salehi, Mahdi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2021-0008.

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12
22019Country-level governance, accounting standards, and tax avoidance: a cross-country study. (2019). Zeng, Tao. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2018-0179.

Full description at Econpapers || Download paper

10
32007Environmental disclosure and performance reporting in Malaysia. (2007). Smith, Malcolm ; Yahya, Khadijah ; Amiruddin, Ahmad Marzuki . In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:185-199.

Full description at Econpapers || Download paper

10
42016The impact of gender difference on the interpretation of uncertainty expressions. (2016). Han, Wenqi ; Lu, Meiting ; Hellmann, Andreas. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2014-0073.

Full description at Econpapers || Download paper

6
52015Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2013-0076.

Full description at Econpapers || Download paper

6
62016Corporate ecological transparency: theories and empirical evidence. (2016). Tang, Qingliang ; Luo, LE. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2015-0007.

Full description at Econpapers || Download paper

6
72017Managerial ability, tone of earnings announcements, and market reaction. (2017). Luo, Yan ; Zhou, Linying. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2016-0078.

Full description at Econpapers || Download paper

6
82021Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country. (2021). Kamal, Yousuf. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2020-0052.

Full description at Econpapers || Download paper

6
92019Stock pledging and earnings management: an empirical analysis. (2019). Mazumdar, Smita ; Choudhary, Sangita ; Bhatia, Sandhya ; Dugar, Amish. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2018-0074.

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5
102021The effect of political connections on firm performance: evidence from Egypt. (2021). Eliwa, Yasser ; Eissa, Aref M. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2020-0064.

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5
112019Board independence and information asymmetry: family firms vs non-family firms. (2019). Sorensen, Susan ; Sun, LI ; Wu, Kean. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2018-0110.

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4
122010Board ownership, audit committees effectiveness and corporate voluntary disclosures. (2010). Akhtaruddin, M ; Haron, Hasnah. In: Asian Review of Accounting. RePEc:eme:arapps:13217341011046015.

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4
132009Determinants of financial and environmental disclosures through the internet by Malaysian companies. (2009). Hanefah, Mustafa Mohd ; Selamat, Mohamad Hisyam ; Alarussi, Ali Saleh. In: Asian Review of Accounting. RePEc:eme:arapps:13217340910956513.

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4
142022Risk reporting: do country-level institutional forces really matter?. (2022). Serrasqueiro, Rogerio ; Oliveira, Jonas. In: Asian Review of Accounting. RePEc:eme:arapps:ara-10-2021-0193.

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4
152017Accounting conservatism, corporate governance and political connections. (2017). Ji, Xu-Dong ; Mohammed, Nor Farizal ; Ahmed, Kamran. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2016-0041.

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4
162017Political connections, corporate governance, and tax aggressiveness in Malaysia. (2017). Ariff, Mohamed ; Sanusi, Zuraidah Mohd ; Marzuki, Marziana Madah ; Abdul, Effiezal Aswadi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2016-0053.

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4
172014Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey. (2014). Omran, Mohamed A ; El-Galfy, Ahmed M. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2014-0013.

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4
182010Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures. (2010). Akhtaruddin, M ; Haron, Hasnah. In: Asian Review of Accounting. RePEc:eme:arapps:13217341011089649.

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4
192010The boycott model of foreign product purchase: an empirical test in China. (2010). Li, Qianpin ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:13217341011059381.

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4
202016Women directors, family ownership and earnings management in Malaysia. (2016). Abdullah, Shamsul Nahar ; Nor, KU. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2015-0067.

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3
212018A study of the relationships among environmental performance, environmental disclosure, and financial performance. (2018). Taylor, Martin Edward ; Lu, Lucy Wenxiang. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2016-0010.

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3
222020Effects of financial distress and financing constraints on trade credit provisions. (2020). Osinubi, Igbekele. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2020-0058.

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3
232018Explaining IPO initial returns in Malaysia:ex anteuncertainty vs signalling. (2018). Ahmad-Zaluki, Nurwati A ; Badru, Bazeet Olayemi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2016-0133.

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3
242021Do socially responsible firms always disclose high-quality earnings? Evidence from an emerging socialist economy. (2021). Hoang, Khanh ; Vu, Van Thuy ; van Nguyen, Linh ; Dang, Hung Ngoc. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2020-0174.

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3
252023The effect of political connections on firms auditor choice decisions and audit opinions: evidence from Egypt. (2023). Moussa, Tantawy ; Tantawy, Soad Moussa. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2022-0161.

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3
262019Family ownership and earnings quality of Thai firms. (2019). Sen, Pradyot K ; Boonlert, Kriengkrai. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2018-0085.

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3
272011Cash conversion cycle and firms performance of Japanese firms. (2011). Nobanee, Haitham ; Abdullatif, Modar ; Alhajjar, Maryam. In: Asian Review of Accounting. RePEc:eme:arapps:13217341111181078.

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3
282014The influence of board characteristics on sustainability reporting. (2014). Ho, Poh-Ling ; Shamil, Mohamed M. ; Shaikh, Junaid M. ; Krishnan, Anbalagan. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:2:p:78-97.

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3
292017Audit quality and audit report lag: case of Indonesian listed companies. (2017). Rusmin, Rusmin ; Evans, John. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2015-0062.

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3
302019Audit fees, perceived audit risk, and the financial crisis of 2008. (2019). Liu, Zenghui ; Hua, Shaowen ; Zhang, Mei ; Chen, Hanmei. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2017-0007.

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3
312023Intellectual capital and firm performance: the moderating effect of auditor characteristics. (2023). Rahman, Md Jahidur ; Liu, Hongyi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2022-0054.

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3
322013Earnings quality and the adoption of IFRS‐based accounting standards. (2013). Wan Adibah Wan Ismail, ; van Zijl, Tony ; Kamarudin, Khairul Anuar ; Dunstan, Keitha. In: Asian Review of Accounting. RePEc:eme:arapps:v:21:y:2013:i:1:p:53-73.

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3
332023Does managerial ability and auditor report readability affect corporate liquidity and cost of debt?. (2023). Hussainey, Khaled ; Dalwai, Tamanna ; Mohammadi, Syeeda Shafiya ; Habib, Ahmed Mohamed. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2022-0151.

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342016Impact of corporate characteristics on human resource disclosures. (2016). Raman, Venkat A ; Kaur, Surinder ; Singhania, Monica. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2014-0103.

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352023The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context. (2023). Guedrib, Mouna ; Marouani, Ghazi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2022-0052.

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3
362021Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran. (2021). Pitenoei, Yasser Rezaei ; Gerayli, Mehdi Safari ; Abdollahi, Ahmad. In: Asian Review of Accounting. RePEc:eme:arapps:ara-10-2020-0155.

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3
372020CEO career horizons and earnings quality in family firms. (2020). Abdulmalik, Salau Olarinoye ; Mohamad, Nor Zalina ; Che-Ahmad, Ayoib B. In: Asian Review of Accounting. RePEc:eme:arapps:ara-02-2019-0029.

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3
382011The impact of independent directors and independent audit committees on earnings quality reported by Indonesian firms. (2011). Siagian, Ferdinand T ; Tresnaningsih, Elok. In: Asian Review of Accounting. RePEc:eme:arapps:13217341111185128.

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2
392022Do religion and politics impact corporate governance diversity policy?. (2022). Gupta, Parveen P ; Sami, Heibatollah ; Zhou, Haiyan. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2021-0181.

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2
402022The determinants of risk reporting during the period of adoption of Basel II Accord: evidence from the Portuguese commercial banks. (2022). Ribeiro, Maria Fatima ; Sousa, Luiza ; Oliveira, Jonas ; Azevedo, Graa. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2021-0051.

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2
412019The determinants of accounting comparability around the world. (2019). Shi, Linna ; Ross, Jonathan ; Xie, Hong. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2019-0087.

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2
422011The predictive ability of corporate narrative disclosures: Australian evidence. (2011). Ren, Yun ; Dong, Yinan ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:13217341111181087.

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2
432023Does intellectual capital in Islamic banks outperform conventional banks? Evidence from GCC countries. (2023). Hammoud, Rayed Obaid ; al Farooque, Omar ; Khan, Ashfaq Ahmad. In: Asian Review of Accounting. RePEc:eme:arapps:ara-12-2022-0298.

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2
442018Product market competition, state-ownership, corporate governance and firm performance. (2018). LIU, LI ; Qu, Wen ; Haman, Janto. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2017-0080.

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2
452022Employee treatment and discontinued operations. (2022). Leonard, Lori ; Sun, LI. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2021-0170.

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2
462018Does board gender diversity affect the transparency of corporate political disclosure?. (2018). Luo, Yan ; Wang, Jeff ; Deboskey, D G. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2017-0141.

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2
472022Betting against real earnings management. (2022). Bansal, Manish ; Ali, Asgar. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2021-0091.

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2
482008The diffusion of technological and management accounting innovation: Malaysian evidence. (2008). Abdullah, Zaharah ; Razak, Rafizan Abdul ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:3:p:197-218.

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2
492016The impact of gender difference on the interpretation of uncertainty expressions. (2016). Han, Wenqi ; Lu, Meiting ; Hellmann, Andreas. In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:2:p:185-201.

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2
502022Corporate disclosures and financial distress in banks in India: the moderating role of competition. (2022). Rastogi, Shailesh ; Kanoujiya, Jagjeevan. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2022-0064.

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Citing documents used to compute impact factor: 20
YearTitle
2024Price reaction of global economic indicators: evidence from the COVID-19 pandemic and the Russia–Ukraine conflict. (2024). Kayani, Umar Nawaz ; Habib, Ahmed Mohamed. In: SN Business & Economics. RePEc:spr:snbeco:v:4:y:2024:i:1:d:10.1007_s43546-023-00619-w.

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2024Corporate Financial Performance vs. Corporate Sustainability Performance, between Earnings Management and Process Improvement. (2024). Burc, Valentin ; Bunget, Ovidiu-Constantin ; Bogdan, Oana ; Dumitrescu, Alin-Constantin. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:17:p:7744-:d:1472324.

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2024Sustainability reporting quality in Malaysia: The intricacy of family controlled and politically connected firms. (2024). Cheahmad, Ayoib ; Alghorbany, Abdelkader ; Abdulmalik, Salau Olarinoye ; Elaigwu, Moses. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:5:p:4190-4210.

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2024Data analytics-based auditing: a case study of fraud detection in the banking context. (2024). Wamba, Samuel Fosso ; Kala, Jules Raymond ; Sando, Hyacinthe Djanan ; Ndassi, Arielle Ornela ; Tiwari, Sunil. In: Annals of Operations Research. RePEc:spr:annopr:v:340:y:2024:i:2:d:10.1007_s10479-024-06129-8.

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2024Unpacking the drivers of earnings management in CSR firms: influence of investor risk perception. (2024). Bansal, Manish. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:1:d:10.1057_s41310-023-00201-8.

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2024Do shifting practices vary across the firm life cycle?. (2024). Bansal, Manish. In: Australian Journal of Management. RePEc:sae:ausman:v:49:y:2024:i:2:p:142-169.

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2024Employee lawsuits and business downsizing: Evidence from labor unions. (2024). Unsal, Omer. In: Journal of Financial Stability. RePEc:eee:finsta:v:74:y:2024:i:c:s1572308924001037.

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2024The Operational Risk Disclosure Threshold Effect in the Earnings Management–Sustainability Firm Performance Nexus in Saudi Arabia: A Dynamic Panel Threshold Regression Model. (2024). Alsulami, Faizah. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:10:p:4264-:d:1397330.

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2024Corporate Governance and Accounting Conservatism: Exploring the Linkages and Implications. (2024). Lee, Lok Char ; Kee, Phua Lian ; Sahlan, Linda Azlinda. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:12:p:3588-3609.

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2024The adoption of blockchain and financing constraints: Evidence from China. (2024). Li, Dengjia ; Ma, Chaoqun ; Yang, Jinglan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pb:s1059056024006646.

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2024Can We Predict the Financial Distress of Banks in Sub-Saharan Africa?. (2024). Gyimah, Prince ; Appiah, Kingsley Opoku ; Opoku, Samuel. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:3:p:21582440241274127.

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2024Impact of financial distress on the dividend policy of banks in India: evidence using panel data. (2024). Gopalkrishnan, Santosh ; Rawal, Aashi. In: Future Business Journal. RePEc:spr:futbus:v:10:y:2024:i:1:d:10.1186_s43093-024-00310-y.

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2024When attention to climate change matters: The impact of climate risk disclosure on firm market value. (2024). Vestrelli, Roberto ; Pisello, Anna Laura ; Colladon, Andrea Fronzetti. In: Energy Policy. RePEc:eee:enepol:v:185:y:2024:i:c:s0301421523005232.

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2024Governmental Ownership, Board Gender Diversity, and ESG Performance: Evidence from an Emerging Market. (2024). Eissa, Aref M ; Hamdy, Arafat ; Diab, Ahmed. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:16:p:6963-:d:1455988.

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2024Forecasting disorientation in the tax avoidance map: Tax haven subsidiaries and analyst forecasts. (2024). Huang, Yuzhe ; Pan, Changchun ; Jin, Long. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005933.

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2024An analysis of the effect of audit effort (hours) on stock price volatility: evidence of increasing demand reducing uncertainty. (2024). Lim, Hyoung-Joo ; Mali, Dafydd. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:3:d:10.1057_s41310-023-00202-7.

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2024Editorial: Human capital, leadership and creativity: understanding how intellectual capital reinforces competitiveness. (2024). de Pablos, Patricia Ordoez. In: International Journal of Learning and Intellectual Capital. RePEc:ids:ijlica:v:21:y:2024:i:1:p:1-5.

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2024Intellectual Capital, Political Connection, and Firm Performance: Exploring from Indonesia. (2024). Cahyono, Suham ; Ardianto, Ardianto. In: Risks. RePEc:gam:jrisks:v:12:y:2024:i:7:p:105-:d:1421034.

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2024Navigating the Terrain of Sustainable Finance: A Phenomenological and Narrative Enquiry into Managerial Challenges. (2024). Joseph, Robinson ; al Owais, Abdelaziz. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2024-06-32.

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2024Analyzing the Impact of Intellectual Capital on the Financial Performance: A Comparative Study of Indian Public and Private Sector Banks. (2024). Barak, Monika ; Sharma, Rakesh Kumar. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:15:y:2024:i:4:d:10.1007_s13132-024-01901-4.

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Recent citations
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2023Bank competition and zombie company: Empirical evidence from China. (2023). Shen, YU ; Ren, Meixu ; Zhao, Jingmei. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:297-318.

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2023ESG Performance, Auditor Choice, and Audit Opinion: Evidence from an Emerging Market. (2023). Eissa, Aref M ; Diab, Ahmed. In: Sustainability. RePEc:gam:jsusta:v:16:y:2023:i:1:p:124-:d:1305389.

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Recent citations received in 2022

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Recent citations received in 2021

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2021Earnings Management Methods and CEO Political Affiliation. (2021). Arslan-Ayaydin, Özgür ; Torsin, Wouter ; Thewissen, James ; Ozgur, Arslan-Ayaydin. In: LIDAM Discussion Papers LFIN. RePEc:ajf:louvlf:2021017.

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2021Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure. (2021). Manni, Francesco ; Capitanio, Fabian ; Faccia, Alessio. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:16:p:8876-:d:610756.

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2021The Relationship of Sustainability Communication on Social Media with Banking Consumers’ Loyalty through e-WOM. (2021). Jingdong, Yan ; Yanxiong, WU ; Lin, Wang ; Musse, Sadik Yusuf ; Wei, Gao. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:7:p:3832-:d:527295.

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2021How to make corporate social disclosures comparable?. (2021). Czaja-Cieszyska, Hanna ; Kordela, Dominika ; Zyznarska-Dworczak, Beata. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:9:y:2021:i:2:p:268-288.

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