Is this page useful for you? Then, help us to keep the service working. Please have a look to our donations page ... Thanks for your help!!

Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
18
Impact Factor (IF)
0.9
5 Years IF
0.65
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
2005 0 0.5 0 0 8 8 85 0 0 0 0 0 0.23
2006 0.25 0.49 0.1 0.25 12 20 93 2 2 8 2 8 2 0 0 0.22
2007 0.45 0.44 0.34 0.45 9 29 93 10 12 20 9 20 9 0 0 0.2
2008 0.43 0.47 0.46 0.41 8 37 33 17 29 21 9 29 12 0 0 0.22
2009 0.47 0.46 0.53 0.49 12 49 90 26 55 17 8 37 18 3 11.5 0 0.23
2010 0.5 0.46 0.75 0.61 14 63 127 47 102 20 10 49 30 3 6.4 0 0.2
2011 0.19 0.51 0.53 0.56 14 77 87 41 143 26 5 55 31 6 14.6 1 0.07 0.24
2012 0.57 0.5 0.67 0.46 13 90 78 59 203 28 16 57 26 7 11.9 0 0.21
2013 0.48 0.54 0.59 0.48 16 106 64 63 266 27 13 61 29 0 1 0.06 0.24
2014 0.17 0.53 0.59 0.46 18 124 89 73 339 29 5 69 32 8 11 5 0.28 0.22
2015 0.06 0.53 0.37 0.31 13 137 51 51 390 34 2 75 23 0 0 0.22
2016 0.42 0.5 0.63 0.41 24 161 101 101 491 31 13 74 30 29 28.7 9 0.38 0.2
2017 0.32 0.52 0.38 0.32 35 196 92 74 565 37 12 84 27 8 10.8 2 0.06 0.21
2018 0.36 0.53 0.63 0.49 20 216 39 135 700 59 21 106 52 15 11.1 4 0.2 0.22
2019 0.24 0.54 0.42 0.35 15 231 22 97 797 55 13 110 38 0 2 0.13 0.21
2020 0.26 0.64 0.41 0.34 16 247 35 101 898 35 9 107 36 0 0 0.3
2021 0.26 0.74 0.44 0.45 16 263 29 117 1015 31 8 110 49 0 1 0.06 0.27
2022 0.34 0.74 0.3 0.24 15 278 42 84 1099 32 11 102 24 5 6 3 0.2 0.22
2023 0.65 0.7 0.33 0.39 15 293 15 97 1196 31 20 82 32 0 5 0.33 0.2
2024 0.9 0.82 0.47 0.65 16 309 17 145 1341 30 27 77 50 0 5 0.31 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
12016The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227.

Full description at Econpapers || Download paper

42
22010Have IFRS Affected Earnings Management in the European Union?. (2010). Callao, Susana ; Jarne, Jos Ignacio. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189.

Full description at Econpapers || Download paper

42
32017Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive. (2017). Dumitru, Madalina ; Gue, Raluca-Gina ; Dyduch, Justyna ; Krasodomska, Joanna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:279-304.

Full description at Econpapers || Download paper

39
42005International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Delvaille, Pascale ; Ebbers, Gabi ; Saccon, Chiara. In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164.

Full description at Econpapers || Download paper

33
52007Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254.

Full description at Econpapers || Download paper

30
62007An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS). (2007). Calu, Daniela ; Olimid, Lavinia . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:169-206.

Full description at Econpapers || Download paper

28
72009Environmental Disclosure and the Cost of Equity: The French Case. (2009). Martinez, Isabelle ; Djean, Frdrique. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80.

Full description at Econpapers || Download paper

23
82014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Jeanjean, Thomas ; Garcia Osma, Beatriz ; Clatworthy, Mark ; Gassen, Joachim ; Cascino, Stefano ; Imam, Shahed. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209.

Full description at Econpapers || Download paper

22
92009The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194.

Full description at Econpapers || Download paper

22
102011Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67.

Full description at Econpapers || Download paper

20
112009Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. (2009). JENY, Anne ; Andre, Paul ; Walton, Peter ; Richard, Chrystelle ; Cazavan-Jeny, Anne ; Dick, Wolfgang. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:3-24.

Full description at Econpapers || Download paper

20
122011International Accounting Standardisation: Is Politics Back?. (2011). Colasse, Bernard ; Burlaud, Alain. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47.

Full description at Econpapers || Download paper

20
132006International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe. (2006). Hoogendoorn, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:23-26.

Full description at Econpapers || Download paper

19
142005Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Luther, Robert ; Jones, Colwyn T.. In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193.

Full description at Econpapers || Download paper

19
152006Implications of the IAS Regulation for Research into the International Differences in Accounting Systems. (2006). Sellhorn, Thorsten ; Gornik-Tomaszewski, Sylwia . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:187-217.

Full description at Econpapers || Download paper

19
162006The Use of Fair Value in IFRS. (2006). Cairns, David. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22.

Full description at Econpapers || Download paper

19
172010On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226.

Full description at Econpapers || Download paper

19
182014Lease Accounting: A Review of Recent Literature. (2014). Moya, Soledad ; Birt, Jacqueline ; Barone, Elisabetta. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54.

Full description at Econpapers || Download paper

18
192005Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge*. (2005). Tokar, Mary . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:47-68.

Full description at Econpapers || Download paper

18
202006Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100. (2006). Aisbitt, Sally. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:117-133.

Full description at Econpapers || Download paper

17
212010The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. (2010). Gee, Maria ; Nobes, Christopher ; Haller, Axel. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:97-122.

Full description at Econpapers || Download paper

16
222016Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:329-352.

Full description at Econpapers || Download paper

16
232014Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Cimini, Riccardo ; Mechelli, Alessandro. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87.

Full description at Econpapers || Download paper

16
242007What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. (2007). Klostermann, Margret ; Eberhartinger, Eva. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:141-168.

Full description at Econpapers || Download paper

16
252010The Communication Gap: Why Doesnt Accounting Research Make a Greater Contribution to Debates on Accounting Policy?. (2010). Singleton-Green, Brian. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:129-145.

Full description at Econpapers || Download paper

15
262013Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana ; Lesage, Cdric. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199.

Full description at Econpapers || Download paper

14
272021From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study. (2021). Farneti, Federica ; Costa, Ericka ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:353-377.

Full description at Econpapers || Download paper

14
282018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?. (2018). Gutierrez, Soledad Moya ; Hellman, Niclas ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321.

Full description at Econpapers || Download paper

14
292020The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors. (2020). Ratzinger-Sakel, Nicole ; Theis, Jochen ; Kohler, Annette. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:105-128.

Full description at Econpapers || Download paper

13
302007Stewardship and the Objectives of Financial Statements: A Comment on IASBs Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information 1. (2007). Lennard, Andrew. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:1:p:51-66.

Full description at Econpapers || Download paper

13
312015The Emergence of the Incurred-Loss Model for Credit Losses in IAS 39. (2015). Camfferman, Kees. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:1-35.

Full description at Econpapers || Download paper

12
322011Accounting Research and Accounting Policy: What Kind of Gap?. (2011). Rutherford, Brian. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:141-154.

Full description at Econpapers || Download paper

12
332019The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. (2019). Aureli, Selena ; Salvatori, Federica ; Magnaghi, Elisabetta. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:3:p:290-312.

Full description at Econpapers || Download paper

12
342012Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59.

Full description at Econpapers || Download paper

12
352011Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania. (2011). faff, robert ; Albu, Nadia ; Hodgson, Allan. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:155-184.

Full description at Econpapers || Download paper

11
362014The International Accounting Standards Board and Evidence-Informed Standard-Setting. (2014). Teixeira, Alan. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:5-12.

Full description at Econpapers || Download paper

11
372017Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. (2017). Albu, Nadia ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:249-260.

Full description at Econpapers || Download paper

11
382008Actuarial Gains and Losses: the Choice of the Accounting Method. (2008). Morais, Ana Isabel. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:127-139.

Full description at Econpapers || Download paper

11
392024An Overview of Corporate Sustainability Reporting Legislation in the European Union. (2024). Jobst, Dominik ; Hummel, Katrin. In: Accounting in Europe. RePEc:taf:acceur:v:21:y:2024:i:3:p:320-355.

Full description at Econpapers || Download paper

11
402012The Legitimacy of the IASB. (2012). Danjou, Philippe ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:1-15.

Full description at Econpapers || Download paper

11
412005The Changing Relationship between Tax and Financial Reporting in Spain. (2005). Oliveras, Ester ; Puig, Xavier. In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207.

Full description at Econpapers || Download paper

11
422012Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Abela, Mario ; Mora, Araceli. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170.

Full description at Econpapers || Download paper

11
432010On the Definitions of Income, Expenses and Profit in IFRS. (2010). Barker, Richard. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:147-158.

Full description at Econpapers || Download paper

11
442006The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands. (2006). Verwijmeren, Patrick ; de Jong, Abe. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:169-185.

Full description at Econpapers || Download paper

11
452012The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. (2012). Wysocki, Peter ; Trombetta, Marco ; Wagenhofer, Alfred. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:127-146.

Full description at Econpapers || Download paper

11
462009Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany. (2009). Eierle, Brigitte ; Haller, Axel. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:195-230.

Full description at Econpapers || Download paper

10
472012EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38.

Full description at Econpapers || Download paper

10
482017The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries. (2017). Lungu, Camelia ; Dasclu, Cornelia ; Caraiani, Chiraa. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:331-357.

Full description at Econpapers || Download paper

10
492016Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. (2016). Schatt, Alain ; Doukakis, Leonidas ; Walliser, Elisabeth ; Bessieux-Ollier, Corinne. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:307-327.

Full description at Econpapers || Download paper

10
502015Segment Reporting: Is IFRS 8 Really Better?. (2015). Aleksanyan, Mark ; Danbolt, JO. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:37-60.

Full description at Econpapers || Download paper

10
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12016The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227.

Full description at Econpapers || Download paper

14
22020The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors. (2020). Ratzinger-Sakel, Nicole ; Theis, Jochen ; Kohler, Annette. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:105-128.

Full description at Econpapers || Download paper

12
32024An Overview of Corporate Sustainability Reporting Legislation in the European Union. (2024). Jobst, Dominik ; Hummel, Katrin. In: Accounting in Europe. RePEc:taf:acceur:v:21:y:2024:i:3:p:320-355.

Full description at Econpapers || Download paper

11
42022The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU). (2022). Breijer, Ries ; Orij, Rene P. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:2:p:332-361.

Full description at Econpapers || Download paper

9
52024Sustainability Reporting: A Financial Reporting Perspective. (2024). Wagenhofer, Alfred. In: Accounting in Europe. RePEc:taf:acceur:v:21:y:2024:i:1:p:1-13.

Full description at Econpapers || Download paper

7
62021From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study. (2021). Farneti, Federica ; Costa, Ericka ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:353-377.

Full description at Econpapers || Download paper

7
72022Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors. (2022). Panfilo, Silvia ; Krasodomska, Joanna. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:226-253.

Full description at Econpapers || Download paper

6
82017Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive. (2017). Dumitru, Madalina ; Gue, Raluca-Gina ; Dyduch, Justyna ; Krasodomska, Joanna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:279-304.

Full description at Econpapers || Download paper

6
92023Corporate Sustainability Reporting in Europe: A Scoping Review. (2023). Dinh, Tami ; Melloni, Gaia ; Husmann, Anna. In: Accounting in Europe. RePEc:taf:acceur:v:20:y:2023:i:1:p:91-119.

Full description at Econpapers || Download paper

6
102022Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies. (2022). Agostini, Marisa ; Costa, Ericka ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:78-109.

Full description at Econpapers || Download paper

6
112011International Accounting Standardisation: Is Politics Back?. (2011). Colasse, Bernard ; Burlaud, Alain. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47.

Full description at Econpapers || Download paper

6
122017Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. (2017). Albu, Nadia ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:249-260.

Full description at Econpapers || Download paper

5
132021Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee. (2021). Nahar, Shamsun ; Jahan, Mosammet Asma. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:378-406.

Full description at Econpapers || Download paper

5
142022Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence. (2022). Nahar, Shamsun ; Islam, Mohammad Nazrul ; Bepari, Md Khokan ; Mollik, Abu Taher. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:3:p:397-422.

Full description at Econpapers || Download paper

5
152016Does Ethical Culture in Audit Firms Support Auditor Objectivity?. (2016). Ohman, Peter ; Svanberg, Jan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:65-79.

Full description at Econpapers || Download paper

5
162014Lease Accounting: A Review of Recent Literature. (2014). Moya, Soledad ; Birt, Jacqueline ; Barone, Elisabetta. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54.

Full description at Econpapers || Download paper

4
172013Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency. (2013). Black, Celeste M.. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:223-239.

Full description at Econpapers || Download paper

4
182020The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector. (2020). Giner, Begoa ; Zampella, Annamaria ; Allini, Alessandra. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:129-157.

Full description at Econpapers || Download paper

4
192015Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making. (2015). Holthoff, Gero ; Hoos, Florian ; Weissenberger, Barbara E. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:107-125.

Full description at Econpapers || Download paper

4
202017The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries. (2017). Lungu, Camelia ; Dasclu, Cornelia ; Caraiani, Chiraa. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:331-357.

Full description at Econpapers || Download paper

4
212019The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. (2019). Aureli, Selena ; Salvatori, Federica ; Magnaghi, Elisabetta. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:3:p:290-312.

Full description at Econpapers || Download paper

4
222018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?. (2018). Gutierrez, Soledad Moya ; Hellman, Niclas ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321.

Full description at Econpapers || Download paper

4
232010Have IFRS Affected Earnings Management in the European Union?. (2010). Callao, Susana ; Jarne, Jos Ignacio. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189.

Full description at Econpapers || Download paper

4
242014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Jeanjean, Thomas ; Garcia Osma, Beatriz ; Clatworthy, Mark ; Gassen, Joachim ; Cascino, Stefano ; Imam, Shahed. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209.

Full description at Econpapers || Download paper

4
252009The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194.

Full description at Econpapers || Download paper

3
262021Did the International Financial Reporting Standards Increase the Audit Expectation Gap? An Exploratory Study. (2021). Astolfi, Pierre. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:2:p:166-195.

Full description at Econpapers || Download paper

3
272006International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe. (2006). Hoogendoorn, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:23-26.

Full description at Econpapers || Download paper

3
282018Disclosure Practices by Family Firms: Evidence from Swedish Publicly Listed Firms. (2018). Vural, Derya. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:3:p:347-373.

Full description at Econpapers || Download paper

3
292014Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards. (2014). Moldovan, Rucsandra. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:113-137.

Full description at Econpapers || Download paper

3
302022Disclosure on the Sustainable Development Goals – Evidence from Europe. (2022). Szekely, Manuel ; Hummel, Katrin. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:152-189.

Full description at Econpapers || Download paper

3
312022The Effect of Business Strategy on Risk Disclosure. (2022). Weber, Veronique ; Mussig, Anke. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:190-225.

Full description at Econpapers || Download paper

3
322009Environmental Disclosure and the Cost of Equity: The French Case. (2009). Martinez, Isabelle ; Djean, Frdrique. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80.

Full description at Econpapers || Download paper

3
332014Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Cimini, Riccardo ; Mechelli, Alessandro. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87.

Full description at Econpapers || Download paper

3
342017Impression Management in Letters to Shareholders: Evidence from Poland. (2017). Klimczak, Karol ; Pauka, Marek ; Hadro, Dominika. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:305-330.

Full description at Econpapers || Download paper

3
352022The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises. (2022). Dragomir, Voicu-Dan ; Dumitru, Madalina ; Feleaga, Liliana. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:110-151.

Full description at Econpapers || Download paper

3
362012Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59.

Full description at Econpapers || Download paper

3
372018Making Deferred Taxes Relevant. (2018). Naarding, Ewout ; Brouwer, Arjan. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:200-230.

Full description at Econpapers || Download paper

2
382012The Struggle for a Common Interim Reporting Frequency Regime in Europe. (2012). Link, Benedikt. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:191-226.

Full description at Econpapers || Download paper

2
392020The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework. (2020). Pelger, Christoph. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:1:p:33-51.

Full description at Econpapers || Download paper

2
402016Audit Partner Tenure and Independence in a Low Litigation Risk Setting. (2016). Argiles-Bosch, Josep M ; Garcia-Blandon, Josep. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:405-424.

Full description at Econpapers || Download paper

2
412017Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus. (2017). Alexander, David ; Alon, Anna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:261-278.

Full description at Econpapers || Download paper

2
422016Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. (2016). Schatt, Alain ; Doukakis, Leonidas ; Walliser, Elisabeth ; Bessieux-Ollier, Corinne. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:307-327.

Full description at Econpapers || Download paper

2
432013Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research. (2013). Ewelt-Knauer, Corinna ; Pott, Christiane ; Gold, Anna. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:27-41.

Full description at Econpapers || Download paper

2
442020The Evolution of the European Public Good Assessment in the EU Endorsement Process of IFRS. (2020). Muller-Lagarde, Yvonne ; Zevounou, Lionel ; Hossfeld, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:3:p:314-333.

Full description at Econpapers || Download paper

2
452013Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana ; Lesage, Cdric. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199.

Full description at Econpapers || Download paper

2
462005The Changing Relationship between Tax and Financial Reporting in Spain. (2005). Oliveras, Ester ; Puig, Xavier. In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207.

Full description at Econpapers || Download paper

2
472012The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. (2012). Wysocki, Peter ; Trombetta, Marco ; Wagenhofer, Alfred. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:127-146.

Full description at Econpapers || Download paper

2
482005International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Delvaille, Pascale ; Ebbers, Gabi ; Saccon, Chiara. In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164.

Full description at Econpapers || Download paper

2
492023Executive communication with stakeholders on sustainability: the case of Poland. (2023). Meyer, Marcel ; Klimczak, Karol Marek ; Hadro, Dominika. In: Accounting in Europe. RePEc:taf:acceur:v:20:y:2023:i:3:p:281-303.

Full description at Econpapers || Download paper

2
502016Lobbying and Audit Regulation in the EU. (2016). Gros, Marius ; Worret, Daniel . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:381-403.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor: 27
YearTitle
2024Sustainability reporting with two different voices: The European Union and the International Sustainability Standards Board. (2024). Krivogorsky, Victoria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:56:y:2024:i:c:s1061951824000417.

Full description at Econpapers || Download paper

2024Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature. (2024). Ranasinghe, Dinithi ; Habib, Ahsan ; Perera, Ahesha. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:1:p:129-159.

Full description at Econpapers || Download paper

2024Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Unions Directive 2014/95. (2024). Eliwa, Yasser ; Saleh, Ahmed ; Aboud, Ahmed. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:1305-1320.

Full description at Econpapers || Download paper

2024SOEs commitment to transparency: Voluntary disclosure as a driver of mandatory disclosure. (2024). Aguilar, Nieves Gomez ; Conesa, Maria C ; Jorge, Manuel Larran ; Lopez, Estibaliz Biedma. In: Annals of Public and Cooperative Economics. RePEc:bla:annpce:v:95:y:2024:i:3:p:883-917.

Full description at Econpapers || Download paper

2024Corporate reporting by cooperatives: Mapping the landscape and identifying determinants. (2024). Polo-Garrido, Fernando ; Fouch, Karel Bodenstein. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:20:y:2024:i:3:s1815566924000365.

Full description at Econpapers || Download paper

2024Investigating the Nexus Between Energy Transition Reporting Practices and Corporate Efficiency in the European Agri-Food Sector. (2024). Zabolotnyy, Serhiy. In: Energies. RePEc:gam:jeners:v:17:y:2024:i:21:p:5519-:d:1513924.

Full description at Econpapers || Download paper

2024Corporate Sustainability Reporting Directive (CSRD) and His Future Application Scenario for Italian SMEs. (2024). Beck, Tommaso ; Arduini, Simona ; Celli, Massimiliano. In: International Journal of Business and Management. RePEc:ibn:ijbmjn:v:19:y:2024:i:4:p:44.

Full description at Econpapers || Download paper

2024Are key audit matter disclosures useful in assessing the financial distress level of a client firm?. (2024). Wellmeyer, Patricia ; Muoz-Izquierdo, Nora ; Pincus, Morton ; Camacho-Miñano, Maria-del-Mar, . In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:2:s0890838923000331.

Full description at Econpapers || Download paper

2024Audit Quality through KAMs: A Pathway to More Conservative and Reliable Financial Reporting. (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:3102-3112.

Full description at Econpapers || Download paper

2024Unveiling the consequences of esg rating disagreement: An empirical analysis of the impact on the cost of equity capital. (2024). Costantini, Antonio ; Fitzpatrick, Aoife Claire ; Fasan, Marco ; Mio, Chiara ; Scarpa, Francesco. In: SAFE Working Paper Series. RePEc:zbw:safewp:308046.

Full description at Econpapers || Download paper

2024Les notions de significativité et d’obscurcissement en IFRS comme leviers de gestion des impressions : le cas de l’information sur les entités mises en équivalence. (2024). Darmendrail, Veronique. In: Post-Print. RePEc:hal:journl:hal-04748410.

Full description at Econpapers || Download paper

2024Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting. (2024). Rogerson, Michael ; Scarpa, Francesco ; Snelson-Powell, Annie. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235424000157.

Full description at Econpapers || Download paper

2024Unlocking Green Deal Data: Innovative Approaches for Data Governance and Sharing in Europe. (2024). Stefania, Milan ; Angela, Daly ; Paola, Pierri ; Manuel, Portela ; Marisa, Ponti ; Sara, Thabit Gonzalez ; de Souza, Peter ; Giovanni, Maccani ; Riikka, Kaukonen Lindholm. In: JRC Research Reports. RePEc:ipt:iptwpa:jrc139026.

Full description at Econpapers || Download paper

2024Do internationally operating companies act in a socially sustainable manner? An empirical comparison of disclosure regarding employee matters and human rights matters. (2024). Reustlen, Stefanie ; Stawinoga, Martin. In: Sustainability Nexus Forum. RePEc:spr:sumafo:v:32:y:2024:i:1:d:10.1007_s00550-024-00556-8.

Full description at Econpapers || Download paper

2024Integrating SDGs in ESGs and the Sustainability Transformation of the EU Business Sector. (2024). Koundouri, Phoebe ; Dellis, Konstantinos ; Landis, Conrad ; Plataniotis, Angelos. In: DEOS Working Papers. RePEc:aue:wpaper:2401.

Full description at Econpapers || Download paper

2024The Impact of ESG Regulation on Environmental Decoupling—An Exploratory Study on Polish Listed Companies. (2024). Wieczorek-Kosmala, Monika ; Papa, Marco ; Losa, Anna ; Swaek, Aleksandra. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:17:p:7309-:d:1463908.

Full description at Econpapers || Download paper

2024Giving sense to and making sense of OCI: When each component makes sense, but the whole does not. (2024). Durocher, Sylvain ; Dugal, Lea ; Picard, Claire-France. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235424000169.

Full description at Econpapers || Download paper

2024Hyperbole or reality? The effect of auditors AI education on audit report timeliness. (2024). Yan, Xiang ; Chen, Tian-Xiang ; Zhang, Jin-Jin ; Liao, Fang-Nan. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s1057521923005665.

Full description at Econpapers || Download paper

2024How compliant are state-owned enterprises in Austria and Slovenia with regard to their sustainability reports?. (2024). Stanimirovic, Tatjana ; Bauer, Philumena ; Greiling, Dorothea. In: Public Sector Economics. RePEc:ipf:psejou:v:48:y:2024:i:3:p:283-310.

Full description at Econpapers || Download paper

2024Quality of non-financial information in the context of Corporate Sustainability Reporting Directive (CSRD). (2024). Sedlk, Jaroslav ; Veber, Jaromr. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:12:y:2024:i:2:p:193-209.

Full description at Econpapers || Download paper

2024Corporate governance perspective on environmental reporting: Literature review and future research agenda. (2024). Khan, Sana ; Roszkowskamenkes, Maria ; Aluchna, Maria. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:3:p:1550-1577.

Full description at Econpapers || Download paper

2024Board gender diversity reform and corporate carbon emissions. (2024). Kowalewski, Oskar ; Duan, Tinghua ; Guo, Siyue ; Barroso, Raul. In: Journal of Corporate Finance. RePEc:eee:corfin:v:87:y:2024:i:c:s0929119924000786.

Full description at Econpapers || Download paper

2024Board gender diversity reform and corporate carbon emissions. (2024). Kowalewski, Oskar ; Duan, Tinghua ; Barroso, Ral. In: Post-Print. RePEc:hal:journl:hal-04834557.

Full description at Econpapers || Download paper

2024Drivers and influencers of blockchain and cloud-based business sustainability accounting in China: Enhancing practices and promoting adoption. (2024). Wang, Litao ; Qiu, Lening ; Tian, Zhouyu. In: PLOS ONE. RePEc:plo:pone00:0295802.

Full description at Econpapers || Download paper

2024Methodical Aspects of the Integrated Reporting Preparation. (2024). Sherstiuk, Oleksandr. In: Oblik i finansi. RePEc:iaf:journl:y:2024:i:1:p:22-27.

Full description at Econpapers || Download paper

2024The Sustainable Development Goals and Large Spanish Companies: An analysis of their commitment based on their Non-Financial Reporting. (2024). Rodriguez, Paula Isabel ; Blanco, Jesus Sierra ; Andrades, Francisco Javier ; Martinez-Martinez, Domingo. In: Cuadernos de Gestión. RePEc:ehu:cuader:64023.

Full description at Econpapers || Download paper

2024Exploring the role of companies and sustainability disclosure in achieving sustainable development goals: A focus on zero hunger and social inclusion. (2024). Damiano, Rodolfo ; di Maria, Chiara. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:4:p:2715-2732.

Full description at Econpapers || Download paper

Recent citations
Recent citations received in 2024

YearCiting document
2024Integration of Sustainability Reporting into Enterprise Risk Management: A Scoping Review. (2024). Mankowski, Tomasz. In: European Research Studies Journal. RePEc:ers:journl:v:xxvii:y:2024:i:1:p:508-518.

Full description at Econpapers || Download paper

2024Integration of Sustainability Reporting into Enterprise Risk Management: A Scoping Review. (2024). Mankowski, Tomasz. In: European Research Studies Journal. RePEc:ers:journl:v:xxvii:y:2024:i:specialb:p:792-802.

Full description at Econpapers || Download paper

2024New econometric model of sustainable economic development quantifying the impact of the implementation of SDG9 in the European context. (2024). Khan, Sajjad Nawaz ; Zlati, Monica Laura ; Antohi, Valentin Marian ; Fortea, Costinela. In: Journal of Financial Studies. RePEc:fst:rfsisf:v:9:y:2024:i:17:p:71-90.

Full description at Econpapers || Download paper

2024Sustainability Performance Reporting. (2024). Paulette, Laura ; Pop, Horia ; Odagiu, Antonia ; Rusu, Teodora Maria. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:19:p:8538-:d:1490033.

Full description at Econpapers || Download paper

2024Do internationally operating companies act in a socially sustainable manner? An empirical comparison of disclosure regarding employee matters and human rights matters. (2024). Reustlen, Stefanie ; Stawinoga, Martin. In: Sustainability Nexus Forum. RePEc:spr:sumafo:v:32:y:2024:i:1:d:10.1007_s00550-024-00556-8.

Full description at Econpapers || Download paper

Recent citations received in 2023

YearCiting document
2023Dialogue with standard setters. The creation of the International Sustainability Standards Board: Evidence from the steps undertaken by the IFRS Foundation for Sustainability Reporting. (2023). Fiume, Raffaele ; Francioli, Francesca ; Lardo, Alessandra. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2023-002005.

Full description at Econpapers || Download paper

2023Nexus between Sustainability Reporting and Firm Performance: Considering Industry Groups, Accounting, and Market Measures. (2023). Dincer, Caner ; Keskin, Aye Rem. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:7:p:5849-:d:1109276.

Full description at Econpapers || Download paper

2023Integrated Reporting in the Context of Information Support of Business Analysis. (2023). Demianenko, Tetiana ; Sherstiuk, Oleksandr. In: Oblik i finansi. RePEc:iaf:journl:y:2023:i:4:p:39-46.

Full description at Econpapers || Download paper

2023Transformation: Challenges, Impact, and Consequences. (2023). Fiedler, Marina ; Hutzschenreuter, Thomas ; Klarmann, Martin ; Weissenberger, Barbara E. In: Schmalenbach Journal of Business Research. RePEc:spr:sjobre:v:75:y:2023:i:3:d:10.1007_s41471-023-00172-0.

Full description at Econpapers || Download paper

2023Sustainability and Fast Fashion from the Executive Perspective – the Case of LPP S.A.. (2023). Zofia, Patora-Wysocka ; Barbara, Mroz-Gorgo ; Dominika, Hadro ; Justyna, Fijakowska. In: Journal of Intercultural Management. RePEc:vrs:joinma:v:15:y:2023:i:3:p:148-178:n:5.

Full description at Econpapers || Download paper

Recent citations received in 2022

YearCiting document
2022Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms. (2022). Jarvis, Robin ; Eierle, Brigitte ; Brasch, Annika. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:48:y:2022:i:c:s1061951822000404.

Full description at Econpapers || Download paper

2022The Human Capital Risk Reporting of Listed South African Companies: Exploring a Reporting Framework to Support Corporate Governance. (2022). Scholtz, Salome Elizabeth ; Bruwer, Monique ; de Beer, Leon Tielman ; Rothmann, Johanna Christina. In: Administrative Sciences. RePEc:gam:jadmsc:v:12:y:2022:i:4:p:123-:d:922528.

Full description at Econpapers || Download paper

2022Tracking Waste Management Information Disclosure Behavior Connected to Financial Performance through Moderating Variables. (2022). Bogdan, Victoria ; Belenei, Mrioara ; Bolo, Marcel-Ioan ; Popa, Dorina-Nicoleta ; Sabu-Popa, Claudia Diana. In: IJERPH. RePEc:gam:jijerp:v:19:y:2022:i:20:p:13068-:d:939275.

Full description at Econpapers || Download paper

Recent citations received in 2021

YearCiting document
2021Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies. (2021). Posadas, Stefania Carolina ; Tarquinio, Lara. In: Administrative Sciences. RePEc:gam:jadmsc:v:11:y:2021:i:3:p:89-:d:625805.

Full description at Econpapers || Download paper