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Foundations and Trends(R) in Accounting / now publishers

Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
11
Impact Factor (IF)
0
5 Years IF
0.8
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
2006 0 0.49 1 0 1 1 21 1 1 0 0 0 1 1 0.22
2007 1 0.44 0.33 1 2 3 17 1 2 1 1 1 1 0 0 0.2
2008 0.33 0.47 0.17 0.33 3 6 21 1 3 3 1 3 1 0 0 0.22
2009 0.2 0.46 0.18 0.33 5 11 35 2 5 5 1 6 2 0 0 0.23
2010 0.75 0.46 0.57 0.64 3 14 11 8 13 8 6 11 7 0 0 0.2
2011 0.63 0.51 0.65 0.5 3 17 26 11 24 8 5 14 7 0 2 0.67 0.24
2012 0.5 0.5 0.52 0.63 4 21 24 11 35 6 3 16 10 0 0 0.21
2013 0.14 0.54 0.54 0.44 3 24 10 13 48 7 1 18 8 0 0 0.24
2014 0.43 0.53 0.32 0.17 4 28 20 9 57 7 3 18 3 0 0 0.22
2015 0.29 0.53 0.52 0.35 1 29 14 15 72 7 2 17 6 0 0 0.22
2016 0.2 0.5 0.32 0.33 12 41 95 13 85 5 1 15 5 1 7.7 1 0.08 0.2
2017 0.77 0.52 0.36 0.54 1 42 29 15 100 13 10 24 13 0 0 0.21
2018 0.62 0.53 0.6 0.62 6 48 15 29 129 13 8 21 13 1 3.4 0 0.22
2019 0.43 0.54 0.7 0.75 2 50 0 35 164 7 3 24 18 1 2.9 0 0.21
2020 0.13 0.64 0.73 0.95 2 52 33 38 202 8 1 22 21 0 1 0.5 0.3
2021 1 0.74 0.75 1.09 4 56 7 42 244 4 4 23 25 0 0 0.27
2022 2 0.74 0.66 1.33 3 59 0 39 283 6 12 15 20 0 0 0.22
2023 0.43 0.7 0.63 0.59 4 63 0 40 323 7 3 17 10 1 2.5 0 0.2
2024 0 0.82 0.66 0.8 2 65 0 43 366 7 15 12 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
12016Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability. (2016). Wong, T J. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000039.

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50
22020Research on Corporate Sustainability: Review and Directions for Future Research. (2020). Grewal, Jody ; Serafeim, George. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000061.

Full description at Econpapers || Download paper

30
32017Financial Analysts and Their Contribution to Well-Functioning Capital Markets. (2017). Ertimur, Yonca ; O'Brien, Patricia ; Bradshaw, Mark. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000042.

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30
42009Estimating the Cost of Capital Implied by Market Prices and Accounting Data. (2009). Easton, Peter. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000009.

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28
52006Earnings, Earnings Growth and Value. (2006). ohlson, james ; Gao, Zhan. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000001.

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22
62016From Casual to Causal Inference in Accounting Research: The Need for Theoretical Foundations. (2016). Bertomeu, Jeremy ; Taylor, Daniel J ; Beyer, Anne. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000044.

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21
72008Accounting is an Evolved Economic Institution. (2008). Basu, Sudipta ; Waymire, Gregory B.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000011.

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18
82015Alphanomics: The Informational Underpinnings of Market Efficiency. (2015). Lee, Charles ; So, Eric C. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000022.

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15
92011Financial Statement Analysis and the Prediction of Financial Distress. (2011). Beaver, William H. ; McNichols, Maureen F. ; Correia, Maria. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000018.

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11
102012Financial Reporting for Financial Instruments. (2012). Ryan, Stephen G.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000021.

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11
112011Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research. (2011). Maffett, Mark ; Lang, Mark. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000016.

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11
122012Earnings Management, Conservatism, and Earnings Quality. (2012). Ewert, Ralf ; Wagenhofer, Alfred. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000025.

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10
132014Fair Value Measurement in Financial Reporting. (2014). Hopkins, Patrick ; Hodder, Leslie ; Schipper, Katherine. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000030.

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10
142007Accounting Disclosure and Real Effects. (2007). Kanodia, Chandra. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000003.

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10
152007Research, Standard Setting, and Global Financial Reporting. (2007). Barth, Mary E.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000002.

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8
162018Financial Statement Analysis and Earnings Forecasting. (2018). Monahan, Steven J. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000036.

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8
172013Strategic Accounting Disclosure. (2013). Stocken, Phillip C.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000027.

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8
182016Rethinking Financial Reporting: Standards, Norms and Institutions. (2016). Sunder, Shyam. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000034.

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8
192010Psychology Models of Management Accounting. (2010). Shields, Michael D. ; Luft, Joan. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000015.

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6
202010Input Markets and the Strategic Organization of the Firm. (2010). Mittendorf, Brian ; Arya, Anil. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000019.

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6
212014Corporate Governance, Board Oversight, and CEO Turnover. (2014). Laux, Volker. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000033.

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5
222011Discretion in Managerial Bonus Pools. (2011). Reichelstein, Stefan ; Ederhof, Merle ; Rajan, Madhav V.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000014.

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5
232021IFRS: Markets, Practice, and Politics. (2021). Becker, Kirstin ; Bischof, Jannis ; Daske, Holger. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000055.

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5
242009Line-Item Analysis of Earnings Quality. (2009). Melumad, Nahum D. ; Nissim, Doron. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000010.

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5
252016Interpreting Point Predictions: Some Logical Issues. (2016). Manski, Charles. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000047.

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5
262020Using Python for Text Analysis in Accounting Research. (2020). Anand, Vic ; Chychyla, Roman ; Bochkay, Khrystyna ; Leone, Andrew. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000062.

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4
272016Comments and Observations Regarding the Relation Between Theory and Empirical Research in Contemporary Accounting Research. (2016). Chen, QI ; Schipper, Katherine. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000046.

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4
28The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms. (2014). Dekker, Henri ; Anderson, Shannon W.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000032.

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4
292016Just How Sensitive are Instrumental Variable Estimates?. (2016). Reiss, Peter C. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000048.

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4
302009Experimental Research in Financial Reporting: From the Laboratory to the Virtual World. (2009). Bloomfield, Robert ; Rennekamp, Kristina. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000012.

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3
312018Accounting Theory as a Bayesian Discipline. (2018). Johnstone, David. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000056.

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3
322014International Transfer Pricing. (2014). Sansing, Richard. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000037.

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3
332018Executive Compensation, Corporate Governance, and Say on Pay. (2018). Göx, Robert ; Gx, Robert ; Ferri, Fabrizio. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000043.

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3
342012Explicit and Implicit Incentives for Multiple Agents. (2012). Glover, Jonathan. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000020.

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3
352013Speech Analysis in Financial Markets. (2013). Mayew, William J. ; Venkatachalam, Mohan. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000024.

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2
362016Capital Budgeting and Divisional Performance Measurement. (2016). Pfeiffer, Thomas ; Johnson, Nicole Bastian. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000038.

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2
372008Dynamic Performance Measurement. (2008). Dutta, Sunil. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000007.

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2
382021Audit Regulations, Audit Market Structure, and Financial Reporting Quality. (2021). Stefani, Ulrike ; Bleibtreu, Christopher. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000066.

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2
392008Earnings Quality. (2008). Olsson, Per ; Schipper, Katherine ; Francis, Jennifer. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000004.

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2
402018Authority and Accountability in Hierarchies. (2018). Indjejikian, Raffi J ; Hofmann, Christian. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000052.

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2
412016Identification with Models and Exogenous Data Variation. (2016). Whited, Toni ; Kahn, Robert. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000051.

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1
422016Plausibility: A Fair & Balanced View of 30 Years of Progress in Ecologics. (2016). welch, ivo. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000050.

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1
432023A Primer on Structural Estimation in Accounting Research. (2023). Liang, Ying ; Bertomeu, Jeremy ; Marinovic, Ivn. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000074.

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1
442013Competition and Cost Accounting. (2013). Narayanan, V. G. ; Smith, Michael. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000005.

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1
452016Mostly Useless Econometrics? Assessing the Causal Effect of Econometric Theory. (2016). Rust, John. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000049.

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1
462012Taxation of Multinational Corporations. (2012). Blouin, Jennifer. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000017.

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1
472021Accounting for Risk. (2021). Penman, Stephen. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000064.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12016Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability. (2016). Wong, T J. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000039.

Full description at Econpapers || Download paper

20
22017Financial Analysts and Their Contribution to Well-Functioning Capital Markets. (2017). Ertimur, Yonca ; O'Brien, Patricia ; Bradshaw, Mark. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000042.

Full description at Econpapers || Download paper

16
32020Research on Corporate Sustainability: Review and Directions for Future Research. (2020). Grewal, Jody ; Serafeim, George. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000061.

Full description at Econpapers || Download paper

15
42015Alphanomics: The Informational Underpinnings of Market Efficiency. (2015). Lee, Charles ; So, Eric C. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000022.

Full description at Econpapers || Download paper

6
52018Financial Statement Analysis and Earnings Forecasting. (2018). Monahan, Steven J. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000036.

Full description at Econpapers || Download paper

6
62011Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research. (2011). Maffett, Mark ; Lang, Mark. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000016.

Full description at Econpapers || Download paper

5
72016From Casual to Causal Inference in Accounting Research: The Need for Theoretical Foundations. (2016). Bertomeu, Jeremy ; Taylor, Daniel J ; Beyer, Anne. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000044.

Full description at Econpapers || Download paper

5
82020Using Python for Text Analysis in Accounting Research. (2020). Anand, Vic ; Chychyla, Roman ; Bochkay, Khrystyna ; Leone, Andrew. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000062.

Full description at Econpapers || Download paper

4
92021IFRS: Markets, Practice, and Politics. (2021). Becker, Kirstin ; Bischof, Jannis ; Daske, Holger. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000055.

Full description at Econpapers || Download paper

4
102011Financial Statement Analysis and the Prediction of Financial Distress. (2011). Beaver, William H. ; McNichols, Maureen F. ; Correia, Maria. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000018.

Full description at Econpapers || Download paper

4
112014Corporate Governance, Board Oversight, and CEO Turnover. (2014). Laux, Volker. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000033.

Full description at Econpapers || Download paper

3
122006Earnings, Earnings Growth and Value. (2006). ohlson, james ; Gao, Zhan. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000001.

Full description at Econpapers || Download paper

2
132007Research, Standard Setting, and Global Financial Reporting. (2007). Barth, Mary E.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000002.

Full description at Econpapers || Download paper

2
142021Audit Regulations, Audit Market Structure, and Financial Reporting Quality. (2021). Stefani, Ulrike ; Bleibtreu, Christopher. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000066.

Full description at Econpapers || Download paper

2
152012Earnings Management, Conservatism, and Earnings Quality. (2012). Ewert, Ralf ; Wagenhofer, Alfred. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000025.

Full description at Econpapers || Download paper

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