Citation analysis for European Accounting Review / Taylor & Francis Journals

Citation Profile [Updated: 2025-11-20 18:08:17]

5 Years H Index

Impact Factor (IF)

0.95

5 Years IF

1.25

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	0.05	0	42	42	175	2	2	0		0		2	100	2	0.05	0.06
1993	0.05	0.13	0.03	0.05	49	91	139	3	5	42	2	42	2	3	100	1	0.02	0.06
1994	0.02	0.14	0.02	0.02	34	125	152	2	7	91	2	91	2		0		0	0.06
1995	0	0.22	0.02	0.02	50	175	284	3	10	83		125	3	1	33.3		0	0.09
1996	0.05	0.25	0.05	0.07	60	235	238	12	22	84	4	175	12		0		0	0.11
1997	0.05	0.24	0.17	0.09	29	264	255	46	68	110	5	235	21	25	54.3	2	0.07	0.11
1998	0.18	0.27	0.22	0.13	55	319	281	69	137	89	16	222	28	22	31.9	3	0.05	0.13
1999	0.19	0.29	0.31	0.15	42	361	335	113	250	84	16	228	35	56	49.6	8	0.19	0.14
2000	0.15	0.34	0.25	0.14	34	395	466	98	348	97	15	236	33	24	24.5	4	0.12	0.16
2001	0.16	0.38	0.2	0.15	36	431	358	87	435	76	12	220	32	42	48.3	1	0.03	0.17
2002	0.23	0.39	0.31	0.15	42	473	510	148	583	70	16	196	30	97	65.5	3	0.07	0.2
2003	0.13	0.43	0.14	0.12	37	510	426	69	652	78	10	209	26	6	8.7	1	0.03	0.21
2004	0.1	0.47	0.16	0.19	32	542	516	87	739	79	8	191	37	8	9.2	4	0.13	0.21
2005	0.26	0.5	0.24	0.34	37	579	1122	135	877	69	18	181	61	8	5.9	1	0.03	0.23
2006	0.54	0.49	0.39	0.48	29	608	366	235	1112	69	37	184	88	8	3.4	1	0.03	0.22
2007	0.59	0.44	0.4	0.49	28	636	864	255	1367	66	39	177	86	3	1.2	1	0.04	0.2
2008	0.54	0.47	0.47	0.63	30	666	749	312	1680	57	31	163	102	9	2.9	3	0.1	0.22
2009	0.72	0.46	0.49	0.68	41	707	524	345	2025	58	42	156	106	3	0.9		0	0.23
2010	0.55	0.46	0.69	0.76	37	744	517	511	2536	71	39	165	125	28	5.5	4	0.11	0.2
2011	0.46	0.51	0.68	0.77	33	777	187	525	3061	78	36	165	127	9	1.7	5	0.15	0.24
2012	0.4	0.5	0.62	0.7	34	811	396	499	3560	70	28	169	118	6	1.2	1	0.03	0.21
2013	0.43	0.54	0.7	0.68	18	829	241	577	4139	67	29	175	119	5	0.9	8	0.44	0.24
2014	0.6	0.53	0.68	0.63	27	856	348	582	4724	52	31	163	102	16	2.7	4	0.15	0.22
2015	0.56	0.53	0.73	0.66	29	885	405	644	5372	45	25	149	98	18	2.8	6	0.21	0.22
2016	0.66	0.5	0.67	0.66	31	916	351	613	5988	56	37	141	93	19	3.1	3	0.1	0.2
2017	0.78	0.52	0.69	0.87	33	949	263	654	6643	60	47	139	121	7	1.1	4	0.12	0.21
2018	0.61	0.53	0.84	0.96	32	981	300	821	7466	64	39	138	132	6	0.7	4	0.13	0.22
2019	0.42	0.54	0.66	0.8	38	1019	256	670	8136	65	27	152	121		0	2	0.05	0.21
2020	0.86	0.64	0.76	1	39	1058	197	800	8936	70	60	163	163		0	10	0.26	0.3
2021	0.79	0.74	0.82	1.03	41	1099	202	900	9836	77	61	173	179	1	0.1	5	0.12	0.27
2022	0.9	0.74	0.74	1.14	43	1142	143	850	10686	80	72	183	209		0	6	0.14	0.22
2023	1.12	0.7	0.73	1.19	45	1187	53	867	11553	84	94	193	229		0	4	0.09	0.2
2024	0.95	0.82	0.75	1.25	70	1257	40	944	12497	88	84	206	258		0	13	0.19	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

#	Year	Title	Cited
1	2005	Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Cormier, Denis ; Van Velthoven, Barbara . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers \|\| Download paper	271
2	2007	IFRS Adoption and Accounting Quality: A Review. (2007). Soderstrom, Naomi ; Sun, Kevin Jialin. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702. Full description at Econpapers \|\| Download paper	175
3	2008	Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Levy, David ; Kolk, Ans. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745. Full description at Econpapers \|\| Download paper	170
4	1995	The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280. Full description at Econpapers \|\| Download paper	150
5	2010	How did Financial Reporting Contribute to the Financial Crisis?. (2010). Landsman, Wayne ; Barth, Mary. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423. Full description at Econpapers \|\| Download paper	138
6	2015	The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Li, Yue ; Clarkson, Peter M ; Pinnuck, Matthew ; Richardson, Gordon D. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580. Full description at Econpapers \|\| Download paper	138
7	2005	The value relevance of environmental performance. (2005). Nyquist, Siv ; Hassel, Lars ; Nilsson, Henrik. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61. Full description at Econpapers \|\| Download paper	131
8	2005	Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180. Full description at Econpapers \|\| Download paper	127
9	2007	The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Matolcsy, Z. ; Lim, S. ; Chow, D.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583. Full description at Econpapers \|\| Download paper	125
10	1997	The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68. Full description at Econpapers \|\| Download paper	114
11	2002	The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773. Full description at Econpapers \|\| Download paper	109
12	2016	Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Naiker, Vic ; Cahan, Steven F ; Jeter, Debra C ; van Staden, Chris J ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611. Full description at Econpapers \|\| Download paper	105
13	2000	The new social audits: accountability, managerial capture or the agenda of social champions?. (2000). David L. Owen, Tracey A. Swift, Christopher Humphr, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:81-98. Full description at Econpapers \|\| Download paper	100
14	2007	Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Cerbioni, Fabrizio ; Parbonetti, Antonio. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826. Full description at Econpapers \|\| Download paper	98
15	2004	Predicting corporate failure: empirical evidence for the UK. (2004). Neophytou, Evi ; Charalambous, Chris ; Charitou, Andreas. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497. Full description at Econpapers \|\| Download paper	95
16	2005	Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Buijink, Willem ; Cuijpers, Rick. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524. Full description at Econpapers \|\| Download paper	94
17	2004	Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340. Full description at Econpapers \|\| Download paper	93
18	2007	The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Patelli, Lorenzo ; Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33. Full description at Econpapers \|\| Download paper	93
19	2013	Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Ulf Br&?ggemann, ; Hitz, Jrg-Markus . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37. Full description at Econpapers \|\| Download paper	93
20	2005	The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126. Full description at Econpapers \|\| Download paper	88
21	2017	Internal Control and Stock Price Crash Risk: Evidence from China. (2017). Dong, Wang ; Chan, Kam C ; Chen, Jun ; Zhang, Feida. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:125-152. Full description at Econpapers \|\| Download paper	84
22	2005	The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Nikolaev, Valeri ; van Lent, Laurence. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724. Full description at Econpapers \|\| Download paper	82
23	2003	ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Scapens, Robert ; Jazayeri, Mostafa. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233. Full description at Econpapers \|\| Download paper	82
24	2009	Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62. Full description at Econpapers \|\| Download paper	82
25	1998	The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621. Full description at Econpapers \|\| Download paper	79
26	2008	Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469. Full description at Econpapers \|\| Download paper	79
27	2006	Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525. Full description at Econpapers \|\| Download paper	76
28	2015	Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Walker, Martin ; Christensen, Hans B. ; Lee, Edward ; Zeng, Cheng. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61. Full description at Econpapers \|\| Download paper	74
29	2008	Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, JesÃºs ; Salas-Fumas, Vicente ; Perez, Daniel. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445. Full description at Econpapers \|\| Download paper	71
30	2014	Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Gunther, Nina ; Siciliano, Gianfranco ; Achleitner, Ann-Kristin. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461. Full description at Econpapers \|\| Download paper	70
31	2008	Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127. Full description at Econpapers \|\| Download paper	70
32	2008	Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717. Full description at Econpapers \|\| Download paper	68
33	2002	Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740. Full description at Econpapers \|\| Download paper	67
34	2000	A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. (2000). Depoers, Florence. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:2:p:245-263. Full description at Econpapers \|\| Download paper	67
35	2012	IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. (2012). Kvaal, Erlend ; Nobes, Christopher. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:343-371. Full description at Econpapers \|\| Download paper	66
36	2008	Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96. Full description at Econpapers \|\| Download paper	65
37	2007	The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196. Full description at Econpapers \|\| Download paper	64
38	1999	Financial reporting on the Internet by leading UK companies. (1999). B. M. Craven, C. L. Marston, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:321-333. Full description at Econpapers \|\| Download paper	63
39	2010	The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Barniv, Ran ; Aharony, Joseph ; Falk, Haim. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578. Full description at Econpapers \|\| Download paper	62
40	2007	External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454. Full description at Econpapers \|\| Download paper	61
41	2014	Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Bar-Yosef, Sasson ; Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385. Full description at Econpapers \|\| Download paper	60
42	2009	Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Foster, George ; Oyon, Daniel ; Davila, Antonio. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311. Full description at Econpapers \|\| Download paper	60
43	2007	The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362. Full description at Econpapers \|\| Download paper	59
44	2003	Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153. Full description at Econpapers \|\| Download paper	59
45	2000	Environmental disclosures in the annual reports of large companies in Spain. (2000). MONEVA, JOSE ; Llena, Fernando. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:7-29. Full description at Econpapers \|\| Download paper	57
46	2005	The adoption of International Accounting Standards in the European Union. (2005). Whittington, Geoffrey. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:127-153. Full description at Econpapers \|\| Download paper	56
47	2006	The negative impact of R&D capitalization: A value relevance approach. (2006). Jeanjean, Thomas ; JENY, Anne ; Cazavan-Jeny, Anne. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61. Full description at Econpapers \|\| Download paper	56
48	2005	An institutional perspective of accountants new roles - the interplay of contradictions and praxis. (2005). Burns, John ; Baldvinsdottir, Gudrun. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:725-757. Full description at Econpapers \|\| Download paper	54
49	2000	A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. (2000). Adams, Carol ; Carol A. Adams, Nongnooch Kuasirikun, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:53-79. Full description at Econpapers \|\| Download paper	53
50	1992	Accounting calculation and the shifting sphere of the economic. (1992). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:125-143. Full description at Econpapers \|\| Download paper	53

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2015	The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Li, Yue ; Clarkson, Peter M ; Pinnuck, Matthew ; Richardson, Gordon D. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580. Full description at Econpapers \|\| Download paper	64
2	2005	Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Cormier, Denis ; Van Velthoven, Barbara . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers \|\| Download paper	51
3	2017	Internal Control and Stock Price Crash Risk: Evidence from China. (2017). Dong, Wang ; Chan, Kam C ; Chen, Jun ; Zhang, Feida. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:125-152. Full description at Econpapers \|\| Download paper	48
4	2016	Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Naiker, Vic ; Cahan, Steven F ; Jeter, Debra C ; van Staden, Chris J ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611. Full description at Econpapers \|\| Download paper	39
5	2008	Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Levy, David ; Kolk, Ans. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745. Full description at Econpapers \|\| Download paper	33
6	2005	The value relevance of environmental performance. (2005). Nyquist, Siv ; Hassel, Lars ; Nilsson, Henrik. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61. Full description at Econpapers \|\| Download paper	29
7	2021	The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework. (2021). Chen, Yining ; Chan, Kam C ; Liu, Baohua. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:4:p:733-765. Full description at Econpapers \|\| Download paper	23
8	2018	Returnee Talent and Corporate Investment: Evidence from China. (2018). Dai, Yunhao ; Liu, Shasha ; Kong, Dongmin. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:2:p:313-337. Full description at Econpapers \|\| Download paper	22
9	2007	The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Matolcsy, Z. ; Lim, S. ; Chow, D.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583. Full description at Econpapers \|\| Download paper	22
10	2007	Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Cerbioni, Fabrizio ; Parbonetti, Antonio. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826. Full description at Econpapers \|\| Download paper	21
11	2014	Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Gunther, Nina ; Siciliano, Gianfranco ; Achleitner, Ann-Kristin. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461. Full description at Econpapers \|\| Download paper	21
12	2010	How did Financial Reporting Contribute to the Financial Crisis?. (2010). Landsman, Wayne ; Barth, Mary. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423. Full description at Econpapers \|\| Download paper	21
13	2018	State Ownership, Socio-political Factors, and Labor Cost Stickiness. (2018). Prabowo, Ronny ; Hooghiemstra, Reggy ; van Veen-Dirks, Paula. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:4:p:771-796. Full description at Econpapers \|\| Download paper	21
14	2020	Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter?. (2020). Hasan, Mostafa Monzur. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:1:p:147-168. Full description at Econpapers \|\| Download paper	19
15	2020	Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting. (2020). Perego, Paolo ; Melloni, Gaia ; Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:1:p:55-83. Full description at Econpapers \|\| Download paper	18
16	2016	Determinants and Economic Consequences of Non-financial Disclosure Quality. (2016). Dong, YI ; Fu, Renhui ; Gao, Fang ; Ni, Chenkai. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:2:p:287-317. Full description at Econpapers \|\| Download paper	18
17	2021	When Do Investors Value Key Audit Matters?. (2021). Xiao, Xinning ; Phang, Soon-Yeow ; Moroney, Robyn. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:1:p:63-82. Full description at Econpapers \|\| Download paper	17
18	2021	The information content of corporate social responsibility disclosure in Europe: an institutional perspective. (2021). Mittelbach-Hormanseder, Stephanie ; Rammerstorfer, Margarethe ; Hummel, Katrin. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:2:p:309-348. Full description at Econpapers \|\| Download paper	17
19	2024	Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?. (2024). Wang, XU ; Wei, Sijing ; Kimbrough, Michael D ; Zhang, Jiarui. In: European Accounting Review. RePEc:taf:euract:v:33:y:2024:i:1:p:15-47. Full description at Econpapers \|\| Download paper	17
20	2007	IFRS Adoption and Accounting Quality: A Review. (2007). Soderstrom, Naomi ; Sun, Kevin Jialin. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702. Full description at Econpapers \|\| Download paper	17
21	2009	Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Foster, George ; Oyon, Daniel ; Davila, Antonio. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311. Full description at Econpapers \|\| Download paper	17
22	2018	Real Earnings Management and Information Asymmetry in the Equity Market. (2018). Sanchez-Ballesta, Juan Pedro ; Yague, Jose ; Cutillas-Gomariz, Fuensanta M ; Abad, David. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:2:p:209-235. Full description at Econpapers \|\| Download paper	17
23	2014	Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms. (2014). Gomez-Mejia, Luis ; Cruz, Cristina ; Imperatore, Claudia. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:387-402. Full description at Econpapers \|\| Download paper	16
24	2019	Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements. (2019). Michelon, Giovanna ; Patten, Dennis M ; Romi, Andrea M. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:2:p:395-422. Full description at Econpapers \|\| Download paper	16
25	2019	Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting. (2019). Schiemann, Frank ; Sakhel, Alice. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:4:p:791-818. Full description at Econpapers \|\| Download paper	15
26	2016	Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions. (2016). Hardies, Kris ; Branson, JoÃ«l ; Breesch, Diane. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:1:p:7-34. Full description at Econpapers \|\| Download paper	15
27	2015	Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Walker, Martin ; Christensen, Hans B. ; Lee, Edward ; Zeng, Cheng. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61. Full description at Econpapers \|\| Download paper	15
28	2021	Political Uncertainty and Accounting Conservatism. (2021). Ngo, Phong ; Dai, Lili. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:2:p:277-307. Full description at Econpapers \|\| Download paper	14
29	2018	Corporate Risk Disclosure and Audit Fee: A Text Mining Approach. (2018). Yu, Yang ; Yang, Rong ; Liu, Manlu ; Wu, Kean. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:583-594. Full description at Econpapers \|\| Download paper	14
30	2008	Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127. Full description at Econpapers \|\| Download paper	14
31	2018	Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investorsâ Information Processing. (2018). Hahn, Rudiger ; Reimsbach, Daniel ; Gurturk, Anil. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:559-581. Full description at Econpapers \|\| Download paper	14
32	2008	Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469. Full description at Econpapers \|\| Download paper	14
33	2019	The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone. (2019). Park, Jong Won ; Lee, Jaywon. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:1:p:129-150. Full description at Econpapers \|\| Download paper	14
34	2022	Real Effects of Corporate Taxation: A Review. (2022). Jacob, Martin. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:1:p:269-296. Full description at Econpapers \|\| Download paper	14
35	2013	Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Ulf Br&?ggemann, ; Hitz, Jrg-Markus . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37. Full description at Econpapers \|\| Download paper	13
36	2021	Goodwill Impairment, Securities Analysts, and Information Transparency. (2021). Tang, Qingquan ; Han, Hongwen. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:4:p:767-799. Full description at Econpapers \|\| Download paper	13
37	2020	Firm Valuation and the Uncertainty of Future Tax Avoidance. (2020). Jacob, Martin ; Schtt, Harm H. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:3:p:409-435. Full description at Econpapers \|\| Download paper	12
38	2019	Ending the Accounting-for-Intangibles Status Quo. (2019). Lev, Baruch. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:4:p:713-736. Full description at Econpapers \|\| Download paper	12
39	2017	Corporate Opacity and Cost of Debt for Family Firms. (2017). Ma, Shiguang ; Tian, Gary. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:27-59. Full description at Econpapers \|\| Download paper	12
40	2004	Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340. Full description at Econpapers \|\| Download paper	11
41	2020	Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports. (2020). Wang, Timothy ; Zhou, Shan. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:4:p:631-663. Full description at Econpapers \|\| Download paper	11
42	2007	The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Patelli, Lorenzo ; Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33. Full description at Econpapers \|\| Download paper	11
43	2020	The Effect of Religion on Accounting Conservatism. (2020). Ye, Tingting ; Zhang, Min ; Ma, Lijun ; Gao, Jingyu. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:2:p:383-407. Full description at Econpapers \|\| Download paper	11
44	2008	Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96. Full description at Econpapers \|\| Download paper	11
45	2021	Audit and the Pursuit of Dynamic Repair. (2021). Komori, Naoko ; Curtis, Emer ; Humphrey, Christopher ; Sonnerfeldt, Amanda. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:3:p:445-471. Full description at Econpapers \|\| Download paper	10
46	2008	Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality. (2008). Thornton, Daniel ; Pomeroy, Bradley. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:2:p:305-330. Full description at Econpapers \|\| Download paper	10
47	2021	Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information. (2021). Garcia Osma, Beatriz ; Gomez-Carrasco, Pablo ; Guillamon-Saorin, Encarna. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:1:p:31-62. Full description at Econpapers \|\| Download paper	10
48	2008	Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717. Full description at Econpapers \|\| Download paper	10
49	2022	Short Selling: A Review of the Literature and Implications for Future Research. (2022). Hasan, Mostafa Monzur ; Jiang, Haiyan ; Habib, Ahsan. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:1:p:1-31. Full description at Econpapers \|\| Download paper	10
50	2022	The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses. (2022). Ballas, Apostolos ; Naoum, Vasilios-Christos ; Vlismas, Orestes. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:2:p:409-447. Full description at Econpapers \|\| Download paper	10

Citing documents used to compute impact factor: 84

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2024	Can legal construction in the securities market strengthen corporate audit quality: Evidence from the implementation of new securities act. (2024). Zhao, Kunyu ; Gou, Zhoumin ; Chen, Jierong. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924004708. Full description at Econpapers \|\| Download paper
2024	Business 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
2024	Portfolio management under capital market frictions: a grey clustering approach. (2024). Tilica, Elena ; DragotÄ, Victor ; Ttaru, Rzvan Ioan ; Delcea, Camelia. In: Financial Innovation. RePEc:spr:fininn:v:10:y:2024:i:1:d:10.1186_s40854-024-00634-2. Full description at Econpapers \|\| Download paper
2024	Did subsidiarys participation in paycheck protection program affect public parent company? Evidence from short selling. (2024). Wu, Yaqi ; Shen, SI ; Liu, Long. In: Economics Letters. RePEc:eee:ecolet:v:241:y:2024:i:c:s0165176524002751. Full description at Econpapers \|\| Download paper
2024	Keeping short sellers at bay: The deterring role of corporate lobbying. (2024). Guldiken, Orhun ; Abdurakhmonov, Mirzokhidjon ; Xu, LE ; Sim, Dasol. In: Journal of Business Research. RePEc:eee:jbrese:v:184:y:2024:i:c:s0148296324003886. Full description at Econpapers \|\| Download paper
2024	Short selling and firmsâ long-term stock return volatility: Evidence from Chinese concept stocks in Hong Kong. (2024). Ji, XU ; Dong, Yan ; Vagnani, Gianluca ; Yang, Xiaoqi. In: Finance Research Letters. RePEc:eee:finlet:v:70:y:2024:i:c:s1544612324013680. Full description at Econpapers \|\| Download paper
2024	Economic effects of tax avoidance and compliance. (2024). van der Geest, Jesse. In: Other publications TiSEM. RePEc:tiu:tiutis:aaca33bf-975d-4e21-9b5f-50e9384ce6e9. Full description at Econpapers \|\| Download paper
2024	Country-by-Country reporting, corporate tax avoidance, and supply chain structure: A bunching analysis based on income manipulation by Chinese multinational corporations. (2024). Zheng, Jiaxing ; Bai, Sida. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:88:y:2024:i:c:s0927538x24003226. Full description at Econpapers \|\| Download paper
2024	The integration of risk into management control systems: towards a deeper understanding across multiple levels of analysis. (2024). , Martin. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:1:d:10.1007_s00187-024-00373-6. Full description at Econpapers \|\| Download paper
2024	Toward a consciencism of accounting research on the African continent: A review of the international literature. (2024). Seny, Konan Anderson ; Agbodjo, Serge. In: Grenoble Ecole de Management (Post-Print). RePEc:hal:gemptp:halshs-04830453. Full description at Econpapers \|\| Download paper
2024	Toward a consciencism of accounting research on the African continent: A review of the international literature. (2024). Seny, Konan Anderson ; Agbodjo, Serge. In: Post-Print. RePEc:hal:journl:halshs-04830453. Full description at Econpapers \|\| Download paper
2024	Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention. (2024). Segui-Mas, Elies ; Mardawi, Zeena ; Tormo-Carbo, Guillermina. In: Journal of Business Ethics. RePEc:kap:jbuset:v:194:y:2024:i:2:d:10.1007_s10551-023-05583-x. Full description at Econpapers \|\| Download paper
2024	Do Internal Auditors Make Consistent Ethical Judgments in English and Chinese in Reporting Wrongdoing?. (2024). Patel, Chris ; Pan, Peipei. In: Journal of Business Ethics. RePEc:kap:jbuset:v:194:y:2024:i:2:d:10.1007_s10551-024-05629-8. Full description at Econpapers \|\| Download paper
2024	Cost management and working capital management: ebony and ivory in perfect harmony?. (2024). Wahlstrom, Ranik Raaen ; Gustafsson, Emil ; Berg, Terje. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:2:d:10.1007_s00187-024-00368-3. Full description at Econpapers \|\| Download paper
2024	Business Strategy, Short-Term Debt, and Cost Stickiness. (2024). Ghanbari, Nilofar ; Parsaei, Mona ; Askarany, Davood. In: Computational Economics. RePEc:kap:compec:v:64:y:2024:i:3:d:10.1007_s10614-024-10649-7. Full description at Econpapers \|\| Download paper
2024	Business strategy, earnings properties, and earnings quality. (2024). Vlismas, Orestes ; Karampinis, Nikolaos ; Ballas, Apostolos. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:56:y:2024:i:c:s1061951824000387. Full description at Econpapers \|\| Download paper
2024	Local party committee and labor cost asymmetry. (2024). Mssig, Anke ; Kaspereit, Thomas ; Hajikhanov, Nijat ; Cai, Yuwen. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:3:d:10.1007_s00187-024-00380-7. Full description at Econpapers \|\| Download paper
2024	Corporate Governance Reforms and Analyst Forecasts: International Evidence. (2024). Wu, Yue ; Liu, Simeng ; Wang, Kun Tracy. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:2:p:272-304. Full description at Econpapers \|\| Download paper
2024	Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China. (2024). Luo, Guqiang ; Zhu, Nathan Zhenghang ; Wang, Kun Tracy. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:4:p:709-751. Full description at Econpapers \|\| Download paper
2024	Does corporate digitalisation moderate real earnings management?. (2024). Lou, Zhukun ; Li, Mingran ; Shan, Yuan George ; Ye, Ailin. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:4157-4196. Full description at Econpapers \|\| Download paper
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2024	Tax Loss Carryforward Disclosure. (2024). Mller, Jens ; Flagmeier, Vanessa. In: Schmalenbach Journal of Business Research. RePEc:spr:sjobre:v:76:y:2024:i:4:d:10.1007_s41471-024-00187-1. Full description at Econpapers \|\| Download paper
2024	Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?. (2024). Noth, Felix ; Eichfelder, Sebastian ; Dreher, Sandra. In: Journal of Business Economics. RePEc:spr:jbecon:v:94:y:2024:i:1:d:10.1007_s11573-023-01147-7. Full description at Econpapers \|\| Download paper
2024	Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting. (2024). Maussen, Sophie ; Hoozee, Sophie ; Cardinaels, Eddy. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:112:y:2024:i:c:s0361368224000011. Full description at Econpapers \|\| Download paper
2024	Cybersecurity and executive compensation: Can inside debt-induced risk aversion improve cyber risk management effectiveness?. (2024). Nguyen, Trung ; Erkan-Barlow, Asligul. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924001054. Full description at Econpapers \|\| Download paper
2024	The effect of cybersecurity legislation on firm cost behavior: Evidence from China. (2024). Li, Jiyuan ; Wang, Hao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:86:y:2024:i:c:s0927538x24002117. Full description at Econpapers \|\| Download paper
2024	Is energy aid allocated fairly? A global energy vulnerability perspective. (2024). Vardanyan, Michael ; SHEN, Zhiyang ; Dong, Kangyin ; Liu, Yang ; Jiang, Qingzhe. In: World Development. RePEc:eee:wdevel:v:173:y:2024:i:c:s0305750x23002279. Full description at Econpapers \|\| Download paper
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2024	Empirical research on banks risk disclosure: Systematic literature review, bibliometric analysis and future research agenda. (2024). Mies, Michael. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pa:s1057521924002898. Full description at Econpapers \|\| Download paper
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2024	Carbon emission and firmsâ value: Evidence from Europe. (2024). Perdichizzi, Salvatore ; Maso, Lorenzo Dal ; Buchetti, Bruno ; Cicchiello, Antonella Francesca. In: Energy Economics. RePEc:eee:eneeco:v:131:y:2024:i:c:s014098832400032x. Full description at Econpapers \|\| Download paper
2024	Organization capital and GHG emissions. (2024). Provaty, Sagira Sultana ; Hasan, Mostafa Monzur ; Luo, LE. In: Energy Economics. RePEc:eee:eneeco:v:131:y:2024:i:c:s014098832400080x. Full description at Econpapers \|\| Download paper
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2024	Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees. (2024). Samani, Niuosha ; Hosseinniakani, Mahmoud ; Overland, Conny. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:55:y:2024:i:c:s1061951824000235. Full description at Econpapers \|\| Download paper
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2024	Impacts of CEO-employee pay disparity on investor behavior and market dynamics: Evidence from laboratory asset markets. (2024). Chen, Shu ; Wang, Jiaqi ; Yang, Xiaolan. In: China Economic Review. RePEc:eee:chieco:v:88:y:2024:i:c:s1043951x24001718. Full description at Econpapers \|\| Download paper
2024	Executive pay restrictions, political promotion, and firm efficiency: Evidence from China. (2024). Wang, Xiaoke ; Li, Wentao ; Yu, Lisheng. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:88:y:2024:i:c:s0927538x24003202. Full description at Econpapers \|\| Download paper
2024	Can managersâ facial expressions predict future company performance and risk? Evidence from China. (2024). Qin, Haoyuan ; Liu, Eping. In: Finance Research Letters. RePEc:eee:finlet:v:59:y:2024:i:c:s1544612323011662. Full description at Econpapers \|\| Download paper
2024	Analyzing the influence of smart and digital manufacturing on cost stickiness: A study of U.S. manufacturing firms. (2024). Wang, Zhenkun ; Fareed, Zeeshan ; Ahmad, Munir ; Irfan, Muhammad ; Shahzad, Farrukh. In: International Review of Economics & Finance. RePEc:eee:reveco:v:95:y:2024:i:c:s1059056024004659. Full description at Econpapers \|\| Download paper
2024	Green finance and the relationship with goodwill: A study based on the perspectives of accounting information quality and financing constraints. (2024). Wang, Jingyi. In: International Review of Economics & Finance. RePEc:eee:reveco:v:93:y:2024:i:pa:p:833-846. Full description at Econpapers \|\| Download paper
2024	Executive equity incentives and corporate digital transformation. (2024). Zeng, Yongliang ; Zhao, Xiangfang ; Wang, Qun ; Weng, Jiamin. In: Economics Letters. RePEc:eee:ecolet:v:241:y:2024:i:c:s0165176524002775. Full description at Econpapers \|\| Download paper
2024	Complexity and the Tax Code: A Textual Analysis. (2024). Song, Xiao ; Qu, Hao ; Swenson, Charles. In: Public Finance Review. RePEc:sae:pubfin:v:52:y:2024:i:4:p:466-538. Full description at Econpapers \|\| Download paper
2024	A fistful of dollars: Rent seeking behaviour and local tax manipulation. (2024). Giommoni, Tommaso. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:220:y:2024:i:c:p:453-469. Full description at Econpapers \|\| Download paper
2024	Perception of Housing Taxation in the Czech Republic. (2024). Janoukova, Jana ; Sobotoviova, Arka. In: International Advances in Economic Research. RePEc:kap:iaecre:v:30:y:2024:i:2:d:10.1007_s11294-024-09894-1. Full description at Econpapers \|\| Download paper
2024	A Systematic Literature Review of the Challenges of Adopting and Implementing IFRS for SMEs in South Africa. (2024). Segotso, Tlotlo ; Mvunabandi, Jean Damascene ; Phesa, Masibulele. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2024-05-14. Full description at Econpapers \|\| Download paper
2024	Corporate 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
2024	Impact of Auditorâ¬â¢s Independence on Earnings Management of Listed Deposit Money Banks in Nigeria. (2024). Omotayo, Fakunle Isaiah ; Mayor, Bamidele Matthew ; Akinwale, Akomolehin Israel ; Davidson, Adewumi Ayodeji. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:1:p:1658-1670. Full description at Econpapers \|\| Download paper
2024	Supply-chain finance digitalization and corporate financial fraud: Evidence from China. (2024). Jiang, Hui ; Ren, Daling ; Peng, Cheng. In: Economic Modelling. RePEc:eee:ecmode:v:139:y:2024:i:c:s0264999324001949. Full description at Econpapers \|\| Download paper
2024	Towards fluid role identity of management accountants: A case study of a Finnish bank. (2024). Auvinen, Tommi ; Scapens, Robert W ; Sajasalo, Pasi ; Jarvenpaa, Marko ; Rautiainen, Antti. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:4:s0890838924000556. Full description at Econpapers \|\| Download paper
2024	The impact of financial risk on boilerplate of key audit matters: Evidence from China. (2024). Wang, QI ; Ma, Qianqun ; Zhang, Lin ; Wu, Chong. In: Research in International Business and Finance. RePEc:eee:riibaf:v:70:y:2024:i:pb:s0275531924001831. Full description at Econpapers \|\| Download paper
2024	Earnings management reactions to key audit matters. (2024). Parte, Laura ; Campa, Domenico ; Camachomiano, Maradelmar. In: Global Policy. RePEc:bla:glopol:v:15:y:2024:i:s7:p:115-130. Full description at Econpapers \|\| Download paper
2024	Does reduced boilerplate of KAMs indicate increased audit effort? Evidence from China. (2024). Ma, Qianqun ; Wang, Kongwen ; Wu, Chong. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pc:s1059056024006890. Full description at Econpapers \|\| Download paper
2024	Accounting as a tool for assessing indicators of achieving sustainable development goals. (2024). Bezdushna, Yuliia ; Prodanchuk, Mykhailo ; Storozhuk, Tetiana ; Panchenko, Lha ; Kucher, Lesia. In: Agricultural and Resource Economics: International Scientific E-Journal. RePEc:ags:areint:356005. Full description at Econpapers \|\| Download paper
2024	The impact of climate change on credit cycles: Evidence from Chinas bond market. (2024). Kong, Xiaoran ; Ho, Kung-Cheng ; Yan, Cheng. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:206:y:2024:i:c:s0040162524002865. Full description at Econpapers \|\| Download paper
2024	Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory. (2024). Zhang, Weiyin ; Lan, Phyllis Lai ; He, Miao ; Chan, Hung K. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:20:y:2024:i:3:s1815566924000420. Full description at Econpapers \|\| Download paper
2024	Auditing for fraud and corruption: A public-interest-based definition and analysis. (2024). Sargiacomo, Massimo ; Ianni, Luca ; Everett, Jeff ; D'Andreamatteo, Antonio. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:2:s0890838924000945. Full description at Econpapers \|\| Download paper
2024	Customer concentration and corporate financialization: Evidence from non-financial firms in China. (2024). Wang, Yinghui ; Zhao, Yan ; Su, Kun. In: Research in International Business and Finance. RePEc:eee:riibaf:v:68:y:2024:i:c:s0275531923002854. Full description at Econpapers \|\| Download paper
2024	Do institutions advocate tax simplification? Insights from a panel of 88 countries. (2024). Thuy, Trang Thi ; Binh, Pham Thai. In: Economic Change and Restructuring. RePEc:kap:ecopln:v:57:y:2024:i:3:d:10.1007_s10644-024-09709-7. Full description at Econpapers \|\| Download paper
2024	Where to locate tax employees? The role of tax complexity and tax risk implications. (2024). Koch, Reinald ; Giese, Henning ; Sureth, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:300270. Full description at Econpapers \|\| Download paper
2024	Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting. (2024). Rostam-Afschar, Davud ; Bischof, Jannis ; Sureth-Sloane, Caren ; Rohlfing-Bastian, Anna ; Gassen, Joachim. In: Schmalenbach Journal of Business Research. RePEc:spr:sjobre:v:76:y:2024:i:4:d:10.1007_s41471-024-00200-7. Full description at Econpapers \|\| Download paper
2024	Corporate integrity culture and credit rating assessment. (2024). Bao, Xin ; Xu, Xiaowei ; Lau, Raymond ; Han, Meini. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:93:y:2024:i:c:s1042443124000738. Full description at Econpapers \|\| Download paper
2024	Images of the auditorâs job and associated emotions: a dynamic analysis. (2024). Mellado, Lucia ; Parte, Laura. In: Palgrave Communications. RePEc:pal:palcom:v:11:y:2024:i:1:d:10.1057_s41599-024-03722-x. Full description at Econpapers \|\| Download paper
2024	Disclosure frequency of parent company financial reporting: Insights from analyst forecasting accuracy. (2024). Jing, Xuefeng ; Qi, Yue ; Zhang, Junsheng. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3657-3683. Full description at Econpapers \|\| Download paper
2024	The potential of neuroscience in transforming business: a meta-analysis. (2024). Arora, Tushar ; Khaneja, Supriya. In: Future Business Journal. RePEc:spr:futbus:v:10:y:2024:i:1:d:10.1186_s43093-024-00369-7. Full description at Econpapers \|\| Download paper
2024	A Novel Stacked Generalization Ensemble-Based Hybrid SGM-BRR Model for ESG Score Prediction. (2024). Wang, Zhie ; Liu, Xuexin ; Zhang, Jun ; Ma, Jun ; Xu, Jingde. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:16:p:6979-:d:1456494. Full description at Econpapers \|\| Download paper
2024	Using machine learning and 10âK filings to measure innovation. (2024). Nousiainen, Essi ; Ranta, Mikko ; Ylinen, Mika ; Jrvenp, Marko. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3211-3239. Full description at Econpapers \|\| Download paper
2024	Exploring accounting and AI using topic modelling. (2024). Feeney, Orla ; Murphy, Brid ; Lynn, Theo ; Rosati, Pierangelo. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:55:y:2024:i:c:s1467089524000423. Full description at Econpapers \|\| Download paper
2024	Environmental governance as a driver of green innovation capacity and firm value creation. (2024). Ibrahim, Haslindar ; Baharudin, Dayana Mastura ; Salihi, Awaisu Adamu. In: Innovation and Green Development. RePEc:eee:ingrde:v:3:y:2024:i:2:s2949753123000784. Full description at Econpapers \|\| Download paper
2024	Impression management of biodiversity reporting in the energy and utilities sectors: An assessment of transparency in the disclosure of negative events. (2024). Alvarez Etxeberria, Igor ; Moneva, Jose M ; Blanco-Zaitegi, Goizeder. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:42:y:2024:i:c:s2214635024000571. Full description at Econpapers \|\| Download paper
2024	Dividend payout and corporate transparency: Do CSR governance mechanisms matter?. (2024). Wasiuzzaman, Shaista ; Kuzey, Cemil ; Uyar, Ali ; Karaman, Abdullah S. In: Research in International Business and Finance. RePEc:eee:riibaf:v:71:y:2024:i:c:s0275531924002733. Full description at Econpapers \|\| Download paper
2024	Examining the relationship between CEO power and modern slavery disclosures: The moderating role of board gender diversity in UK companies. (2024). Elmarzouky, Mahmoud ; Allam, Amir ; Moussa, Tantawy. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:8067-8085. Full description at Econpapers \|\| Download paper
2024	Environmental and social disclosure, managerial entrenchment, and investment efficiency. (2024). Schiehll, Eduardo ; Wu, Ying ; Duong, Hong Kim ; Yao, Hong. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:20:y:2024:i:3:s1815566924000353. Full description at Econpapers \|\| Download paper
2024	Accounting artifacts and the reformation of a national healthcare system. (2024). Everett, Jeff ; Neu, Dean ; Rahaman, Abu Shiraz. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235424000182. Full description at Econpapers \|\| Download paper
2024	A pÃ©nzÃ¼gyi instrumentumok Ãºj szÃ¡mviteli standardja a Covid Ã¡rnyÃ©kÃ¡ban. (2024). Szucs, Tamas ; Varkonyi, Patrik ; Cziglerne, Erb Edina ; Pasitka, Armin. In: KÃ¶zgazdasÃ¡gi Szemle (Economic Review - monthly of the Hungarian Academy of Sciences). RePEc:ksa:szemle:2171. Full description at Econpapers \|\| Download paper
2024	Environment-specific political risk discourse and expected crash risk: The role of political activism. (2024). Rahman, Sohanur ; Chapple, Larelle ; Sinnewe, Elisabeth. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924004265. Full description at Econpapers \|\| Download paper
2024	Impact of using derivatives on stock market liquidity. (2024). Gupta, Aastha ; Chaudhry, Neeru. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:97:y:2024:i:c:s1042443124001434. Full description at Econpapers \|\| Download paper
2024	CEO equity incentive duration and expected crash risk. (2024). Yu, Yangxin ; Yi, Louise ; Gu, Zhenjiang. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s0890838923001221. Full description at Econpapers \|\| Download paper
2024	Shareholders political hierarchy and regulatory enforcement: Evidence from corporate risk management. (2024). Tian, Gary ; Pan, Zheyao ; Guo, Huimin. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s0890838924001112. Full description at Econpapers \|\| Download paper
2024	Does legal justice promote stakeholder justice? Evidence from a judicial reform in China. (2024). Li, Yue ; Bai, Min ; Shen, Luxi ; Yu, Chia-Feng. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924002588. Full description at Econpapers \|\| Download paper
2024	Major sporting events, corporate social responsibility, and the value of sports-listed companies. (2024). Chen, Zhengqiang ; Ying, Hua. In: Finance Research Letters. RePEc:eee:finlet:v:69:y:2024:i:pa:s1544612324010900. Full description at Econpapers \|\| Download paper
2024	Exploring the nexus between ESG risk variations and investment preferences: Insights from sustainable ETFs during the COVID-19 era. (2024). Ricciardi, Irene ; Muto, Valerio ; Turriziani, Lorenzo ; Landi, Giovanni Catello. In: Socio-Economic Planning Sciences. RePEc:eee:soceps:v:95:y:2024:i:c:s0038012124002386. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2024

Year	Citing document
2024	The politics of prudence in accounting standards. (2024). Georgiou, Omiros. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:113:y:2024:i:c:s036136822400031x. Full description at Econpapers \|\| Download paper
2024	Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South. (2024). McGuigan, Nicholas ; Lopes, Iago Frana ; Dos, Tassiani Aparecida. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:100:y:2024:i:c:s1045235424000698. Full description at Econpapers \|\| Download paper
2024	ESG rating disagreement and analyst forecast quality. (2024). Dong, Xiaohong ; Liu, Xiangqiang ; Dai, Jiajie. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924003788. Full description at Econpapers \|\| Download paper
2024	Can legal construction in the securities market strengthen corporate audit quality: Evidence from the implementation of new securities act. (2024). Zhao, Kunyu ; Gou, Zhoumin ; Chen, Jierong. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924004708. Full description at Econpapers \|\| Download paper
2024	âEâ of ESG and firm performance: Evidence from China. (2024). Tan, Yusen ; Poshakwale, Sunil ; Qian, Binsheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924006835. Full description at Econpapers \|\| Download paper
2024	Information disclosure and ESG rating disagreement: Evidence from green bond issuance in China. (2024). Wang, Xue ; Liu, Qingyuan. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:85:y:2024:i:c:s0927538x2400101x. Full description at Econpapers \|\| Download paper
2024	Global banking systems, financial stability, and uncertainty: How have countries coped with geopolitical risks?. (2024). Trinh, Hai Hong ; Tran, Thao Phuong. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pb:s1059056024006397. Full description at Econpapers \|\| Download paper
2024	Does corporate internationalization affect analystsâ earnings forecast bias? Evidence from China. (2024). Guo, Fei ; Lou, XU ; Zhang, Guiling ; Wang, Linjiang. In: Research in International Business and Finance. RePEc:eee:riibaf:v:72:y:2024:i:pa:s0275531924002988. Full description at Econpapers \|\| Download paper
2024	Creativit? organizzativa ed individuale nelle piccole e medie imprese: il ruolo del sistema di controllo. (2024). Anees, Faisal ; di Berardino, Daniela. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2024-001011. Full description at Econpapers \|\| Download paper
2024	Corporate Social Responsibility, Carbon Information Disclosure, and Enterprise Value: A Study of Listed Companies in Chinaâs Highly Polluting Industries. (2024). Wang, Yuan ; Shi, Feng. In: IJFS. RePEc:gam:jijfss:v:12:y:2024:i:3:p:66-:d:1428361. Full description at Econpapers \|\| Download paper
2024	Arts, Humanities, and Social Sciences: A Scoping Review of Uncited Research. (2024). Samah, Tawil ; Nada, Khaddage-Soboh. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:2:p:21582440241244926. Full description at Econpapers \|\| Download paper
2024	The relationship between dimensions of corporate social responsibility and consumerâs buying intentions in a cross-cultural context. (2024). Nigar, Fareeha ; Asdullah, Muhammad Ashar ; Fan, Jun ; Watto, Waqas Ahmad. In: Future Business Journal. RePEc:spr:futbus:v:10:y:2024:i:1:d:10.1186_s43093-024-00418-1. Full description at Econpapers \|\| Download paper
2024	Which direction for stakeholder capitalism? Approaches and reporting towards POP accounting. (2024). Calandra, Davide ; Brescia, Valerio ; Secinaro, Silvana ; Biancone, Paolo Pietro. In: Sustainable Development. RePEc:wly:sustdv:v:32:y:2024:i:6:p:6579-6594. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	Tax authority monitoring and corporate information disclosure quality in China. (2023). Tao, Yunqing ; Ye, Yongwei ; Zeng, Lin ; Yun, Feng. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003885. Full description at Econpapers \|\| Download paper
2023	Managerial ability and analystsâ stock recommendations. (2023). Kovacs, Tunde ; Jang, Soomi ; Choi, Heeick ; Autore, Don M. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008127. Full description at Econpapers \|\| Download paper
2023	Impact of Tax Administration on ESG PerformanceâA Quasi-Natural Experiment Based on Chinaâs Golden Tax Project III. (2023). Zhang, Yuchen ; Meng, Liyuan. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:14:p:10946-:d:1192609. Full description at Econpapers \|\| Download paper
2023	Accounting comparability and the accuracy of management earnings forecasts in Japan. (2023). Kuang, Wenjun. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2307. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Real earnings management: A review of the international literature. (2022). Biswas, Pallab Kumar ; Wu, Julia Yonghua ; Ahmad, Fawad ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4279-4344. Full description at Econpapers \|\| Download paper
2022	Corporate tax cuts and firm employment: A match made in haven?. (2022). Souillard, Baptiste. In: Economics Letters. RePEc:eee:ecolet:v:219:y:2022:i:c:s0165176522003135. Full description at Econpapers \|\| Download paper
2022	Short-selling restrictions and financial stability in Europe: Evidence from the Covid-19 crisis. (2022). Bessler, Wolfgang ; Vendrasco, Marco. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:80:y:2022:i:c:s1042443122000907. Full description at Econpapers \|\| Download paper
2022	Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing CountryâEvidence from Vietnam. (2022). Bui, Phuong ; Helfaya, Akrum. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:22:p:15358-:d:977098. Full description at Econpapers \|\| Download paper
2022	Saving at tax time: Do additional retroactive savings opportunities increase retirement savings?. (2022). Milde, Michael ; Schaefer, Marcel ; Blaufus, Kay. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:272. Full description at Econpapers \|\| Download paper
2022	Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?. (2022). Eichfelder, Sebastian ; Dreher, Sandra ; Noth, Felix. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:276. Full description at Econpapers \|\| Download paper

Recent citations received in 2021

Year	Citing document
2021	Effect of the Application of IFRS 15: Evidence from Bulgaria. (2021). Stoykova, Ani. In: Economic Studies journal. RePEc:bas:econst:y:2021:i:3:p:174-188. Full description at Econpapers \|\| Download paper
2021	Does real earnings smoothing reduce investorsâ perceived risk?. (2021). Kim, Jeongbon ; Wang, Jeff J ; Zhang, Eliza Xia. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1560-1595. Full description at Econpapers \|\| Download paper
2021	Do commonalities facilitate private information channels? Evidence from common gender and insider trading. (2021). Garcia Osma, Beatriz ; Shields, Karin ; Clacher, Iain ; Scarlat, Elvira. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s092911992100184x. Full description at Econpapers \|\| Download paper
2021	Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies. (2021). Wahlstrom, Ranik Raaen ; Kainth, Akarsh. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:3:p:123-:d:517046. Full description at Econpapers \|\| Download paper
2021	The Influencing Mechanism of Internal Control Effectiveness on Technological Innovation: CSR as a Mediator. (2021). Zhang, Zhenyang ; Wang, Xinyuan ; Chun, Dongphil. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:23:p:13122-:d:688767. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	75	260
2	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	39	208
3	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	34	189
4	International Review of Financial Analysis / Elsevier	86	189
5	Journal of International Accounting, Auditing and Taxation / Elsevier	20	182
6	The British Accounting Review / Elsevier	43	179
7	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	61	111
8	International Journal of Disclosure and Governance / Palgrave Macmillan	10	95
9	Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung / Springer	13	94
10	Business Strategy and the Environment / Wiley Blackwell	83	93
11	Research in International Business and Finance / Elsevier	58	90