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The International Journal of Accounting / Elsevier

Citation Profile [Updated: 2026-06-12 21:57:20]
5 Years H Index
40
Impact Factor (IF)
0
5 Years IF
0
Data available in this report

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

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1996 0 0.24 0 0 32 32 302 2 0 0 0 0 0.11
1997 0.13 0.24 0.06 0.13 33 65 139 4 6 32 4 32 4 3 75 0 0.11
1998 0.12 0.27 0.08 0.12 32 97 163 8 14 65 8 65 8 1 12.5 0 0.13
1999 0.12 0.29 0.16 0.14 31 128 328 20 34 65 8 97 14 12 60 0 0.14
2000 0.11 0.34 0.13 0.15 45 173 347 22 56 63 7 128 19 11 50 0 0.16
2001 0.12 0.38 0.13 0.1 41 214 197 27 83 76 9 173 17 17 63 2 0.05 0.17
2002 0.08 0.39 0.13 0.09 40 254 354 34 117 86 7 182 16 7 20.6 2 0.05 0.21
2003 0.05 0.43 0.24 0.14 41 295 251 70 187 81 4 189 27 34 48.6 20 0.49 0.21
2004 0.11 0.48 0.19 0.11 26 321 323 62 249 81 9 198 21 33 53.2 7 0.27 0.22
2005 0.06 0.51 0.18 0.12 35 356 374 63 312 67 4 193 23 19 30.2 0 0.23
2006 0.15 0.49 0.31 0.16 35 391 526 120 432 61 9 183 30 12 10 0 0.22
2007 0.16 0.44 0.3 0.19 32 423 329 126 558 70 11 177 33 30 23.8 0 0.2
2008 0.4 0.47 0.36 0.27 35 458 459 166 724 67 27 169 45 27 16.3 1 0.03 0.22
2009 0.15 0.46 0.32 0.2 28 486 264 157 881 67 10 163 33 12 7.6 1 0.04 0.23
2010 0.4 0.46 0.49 0.42 35 521 205 256 1137 63 25 165 70 21 8.2 3 0.09 0.2
2011 0.32 0.5 0.46 0.38 24 545 238 249 1386 63 20 165 62 33 13.3 3 0.13 0.23
2012 0.36 0.5 0.51 0.42 15 560 285 284 1670 59 21 154 64 29 10.2 2 0.13 0.21
2013 0.59 0.54 0.55 0.48 13 573 99 314 1985 39 23 137 66 27 8.6 1 0.08 0.23
2014 0.57 0.52 0.63 0.56 15 588 265 369 2354 28 16 115 64 30 8.1 1 0.07 0.22
2015 1.11 0.52 0.79 0.75 17 605 230 475 2831 28 31 102 76 24 5.1 3 0.18 0.22
2016 0.97 0.5 0.66 0.8 28 633 242 418 3249 32 31 84 67 57 13.6 13 0.46 0.2
2017 0.42 0.51 0.65 0.84 25 658 172 430 3679 45 19 88 74 26 6 8 0.32 0.2
2018 0.66 0.52 0.86 0.85 16 674 136 577 4256 53 35 98 83 27 4.7 1 0.06 0.22
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12006Board composition, regulatory regime and voluntary disclosure. (2006). Courtenay, Stephen M. ; Cheng, Eugene C. M., . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289.

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182
22004A framework for the analysis of firm risk communication. (2004). Beretta, Sergio ; Bozzolan, Saverio. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288.

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154
32006Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Courtenay, Stephen M. ; Cheng, Eugene C. M., . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294.

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149
42002Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Gray, Sidney J. ; Chau, Gerald K.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265.

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141
52004Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Beretta, Sergio ; Bozzolan, Saverio. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305.

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138
62000Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Low, Pek Yee ; Jaggi, Bikki. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519.

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127
72005Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Freedman, Martin ; Jaggi, Bikki. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232.

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125
82008Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65.

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116
92007Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Lopes, Patricia ; Rodrigues, Lucia Lima. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56.

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87
102002Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Newson, Marc ; Deegan, Craig. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213.

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70
111998The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. (1998). Owusu-Ansah, Stephen. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:605-631.

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69
121999Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. (1999). Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238.

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69
132012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha ; Karim, A. K. M. Waresul, . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355.

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67
142008Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. (2008). Siregar, Sylvia Veronica ; Utama, Sidharta. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:1-27.

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66
152014Financial Crisis And Earnings Management: The European Evidence. (2014). Raffournier, Bernard ; Filip, Andrei. In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:4:p:455-478.

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66
161999Corporate social disclosures by listed companies on their web sites: an international comparison. (1999). Williams, Mitchell S. ; Ho Wern Pei, Carol-Anne, . In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419.

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65
172005Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350.

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63
182005Reply to discussion of Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362.

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58
192015Corporate Social Responsibility and Earnings Quality: International Evidence. (2015). Bozzolan, Saverio ; Fabrizi, Michele ; Michelon, Giovanna ; Mallin, Christine A. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:361-396.

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56
202008An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. (2008). Brown, Philip ; Al-Shammari, Bader ; Tarca, Ann. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:425-447.

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52
212006An analysis of the factors affecting the adoption of international accounting standards by developing countries. (2006). Mhedhbi, Karim ; Zeghal, Daniel. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:373-386.

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52
222005Corporate mandatory disclosure practices in Bangladesh. (2005). Akhtaruddin, M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:399-422.

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52
232000Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings. (2000). Bryant, Stephanie M. ; Street, Donna L.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:3:p:305-329.

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50
242008Incentives for risk reporting -- A discretionary disclosure and cheap talk approach. (2008). Dobler, Michael. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:2:p:184-206.

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50
252017Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China. (2017). Cheng, Suwina ; Lin, Kenny Z ; Zhang, Fang. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:4:p:303-318.

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49
262007Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. (2007). Walker, Martin ; Christensen, Hans B. ; Lee, Edward. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:4:p:341-379.

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49
272006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). ben Othman, Hakim ; Zeghal, Daniel. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435.

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47
282011Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Mazzola, Pietro ; Marra, Antonio ; Prencipe, Annalisa. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230.

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47
292015Accrual-based and real earnings management and political connections. (2015). Weitzel, Utz ; Lodh, Suman ; Nandy, Monomita ; Braam, Geert. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:2:p:111-141.

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47
302009The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Romilly, Peter ; Giorgioni, Gianluigi ; Hassan, Omaima A. G., ; Power, David. In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102.

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46
312014The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China. (2014). Ning, Lutao ; Song, Xiaoqi ; Kuo, Jing-Ming. In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:1:p:101-136.

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45
322003A multinational test of determinants of corporate disclosure. (2003). Archambault, Marie E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:2:p:173-194.

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43
332013A Meta-analysis of IFRS Adoption Effects. (2013). Chalmers, Keryn ; Ahmed, Kamran ; Khlif, Hichem. In: The International Journal of Accounting. RePEc:eee:accoun:v:48:y:2013:i:2:p:173-217.

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42
342006The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas. (2006). Doupnik, Timothy S. ; Riccio, Edson Luiz. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:237-261.

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42
351996Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. (1996). Inclan, Carla ; Petroni, David ; Fekrat, Ali M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:2:p:175-195.

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42
361999Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs. (1999). Bryant, Stephanie M. ; Gray, Sidney J. ; Street, Donna L.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:11-48.

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42
372011Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance. (2011). Ahmad-Zaluki, Nurwati A. ; Campbell, Kevin ; Goodacre, Alan. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:111-137.

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41
382016Determinants of the Quality of Corporate Carbon Management Systems: An International Study. (2016). Tang, Qingliang ; Luo, LE. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:275-305.

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40
392012How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China. (2012). Wu, Xi ; Rui, Oliver ; Firth, Michael. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:109-138.

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40
402008Capitalization of R&D costs and earnings management: Evidence from Italian listed companies. (2008). Pozza, Lorenzo ; Markarian, Garen ; Prencipe, Annalisa. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:3:p:246-267.

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40
412009The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin. In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333.

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39
422014Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK. (2014). Dumontier, Pascal ; Feleag, Niculae ; Barbu, Elena M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:2:p:231-247.

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39
432012What Drives Quality of Firm Risk Disclosure?. (2012). Miihkinen, Antti. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:4:p:437-468.

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39
442003Audit firm size, public ownership, and firms discretionary accruals management. (2003). Vander Bauwhede, Heidi ; Willekens, Marleen ; Gaeremynck, Ann. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22.

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38
452017Do Foreign Directors Mitigate Earnings Management? Evidence From China. (2017). Du, Xingqiang ; Jian, Wei ; Lai, Shaojuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:142-177.

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38
462016Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa. (2016). Ntim, Collins. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:155-216.

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37
472000The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe. (2000). Chamisa, Edward E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:2:p:267-286.

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37
482004A comparison of value relevance of accounting information in different segments of the Chinese stock market. (2004). Sami, Heibatollah ; Zhou, Haiyan. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427.

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37
492010The value relevance of earnings in a transition economy: The case of Romania. (2010). Raffournier, Bernard ; Filip, Andrei. In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:1:p:77-103.

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36
501996A methodological note on cross-cultural accounting ethics research. (1996). Pant, Laurie W. ; Cohen, Jeffrey R. ; Sharp, David J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66.

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35
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12005Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Freedman, Martin ; Jaggi, Bikki. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232.

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22
22006Board composition, regulatory regime and voluntary disclosure. (2006). Courtenay, Stephen M. ; Cheng, Eugene C. M., . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289.

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20
32006Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Courtenay, Stephen M. ; Cheng, Eugene C. M., . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294.

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19
42000Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Low, Pek Yee ; Jaggi, Bikki. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519.

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18
52017Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China. (2017). Cheng, Suwina ; Lin, Kenny Z ; Zhang, Fang. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:4:p:303-318.

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18
62015Institutional Investors, Risk/Performance and Corporate Governance. (2015). Seamer, Michael ; Hutchinson, Marion ; Chapple, Larelle. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:1:p:31-52.

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16
72014Financial Crisis And Earnings Management: The European Evidence. (2014). Raffournier, Bernard ; Filip, Andrei. In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:4:p:455-478.

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16
82016Determinants of the Quality of Corporate Carbon Management Systems: An International Study. (2016). Tang, Qingliang ; Luo, LE. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:275-305.

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15
92017Do Foreign Directors Mitigate Earnings Management? Evidence From China. (2017). Du, Xingqiang ; Jian, Wei ; Lai, Shaojuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:142-177.

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13
102002Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Gray, Sidney J. ; Chau, Gerald K.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265.

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12
112015Corporate Social Responsibility and Earnings Quality: International Evidence. (2015). Bozzolan, Saverio ; Fabrizi, Michele ; Michelon, Giovanna ; Mallin, Christine A. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:361-396.

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12
122004Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Beretta, Sergio ; Bozzolan, Saverio. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305.

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12
132004A framework for the analysis of firm risk communication. (2004). Beretta, Sergio ; Bozzolan, Saverio. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288.

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11
141999Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. (1999). Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238.

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10
152015Accrual-based and real earnings management and political connections. (2015). Weitzel, Utz ; Lodh, Suman ; Nandy, Monomita ; Braam, Geert. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:2:p:111-141.

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10
162016Culture and Cost Stickiness: A Cross-country Study. (2016). Mashruwala, Raj ; Pevzner, Mikhail ; Kitching, Karen . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:402-417.

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10
172017Political Connections and Related Party Transactions: Evidence from Indonesia. (2017). Jiang, Haiyan ; Habib, Ahsan ; Muhammadi, Abdul Haris. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:1:p:45-63.

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10
182012International Corporate Tax Avoidance Practices: Evidence from Australian Firms. (2012). Richardson, Grant ; Taylor, Grantley. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:4:p:469-496.

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9
192016Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany. (2016). Elshandidy, Tamer ; Shrives, Philip J. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:464-486.

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9
202006The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas. (2006). Doupnik, Timothy S. ; Riccio, Edson Luiz. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:237-261.

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9
212014The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China. (2014). Ning, Lutao ; Song, Xiaoqi ; Kuo, Jing-Ming. In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:1:p:101-136.

Full description at Econpapers || Download paper

8
222012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha ; Karim, A. K. M. Waresul, . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355.

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8
231998The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. (1998). Owusu-Ansah, Stephen. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:605-631.

Full description at Econpapers || Download paper

7
242012How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China. (2012). Wu, Xi ; Rui, Oliver ; Firth, Michael. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:109-138.

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7
252008Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. (2008). Siregar, Sylvia Veronica ; Utama, Sidharta. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:1-27.

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262002Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Newson, Marc ; Deegan, Craig. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213.

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272014Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK. (2014). Dumontier, Pascal ; Feleag, Niculae ; Barbu, Elena M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:2:p:231-247.

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282016Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa. (2016). Ntim, Collins. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:155-216.

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292018Financial Expert CEOs and Earnings Management Around Initial Public Offerings. (2018). Pham, Hang ; Gounopoulos, Dimitrios. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:2:p:102-117.

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302008Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65.

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312018A Corporate Social Responsibility Framework for Accounting Research. (2018). Radhakrishnan, Suresh ; Liu, Rubing ; Tsang, Albert. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:4:p:274-294.

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322014Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?. (2014). Beuselinck, Christof ; Deloof, Marc. In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:1:p:27-52.

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332015Equity Financing and Social Responsibility: Further International Evidence. (2015). Feng, Zhi-Yuan ; Wang, Ming-Long ; Huang, Hua-Wei. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:3:p:247-280.

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342008Incentives for risk reporting -- A discretionary disclosure and cheap talk approach. (2008). Dobler, Michael. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:2:p:184-206.

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352018Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study. (2018). Wang, Snow ; Jiang, Haiyan ; Habib, Ahsan. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:1:p:33-53.

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362011Can book-tax differences capture earnings management and tax Management? Empirical evidence from China. (2011). Tang, Tanya ; Firth, Michael. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:175-204.

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372015The association between energy taxation, participation in an emissions trading system, and the intensity of carbon dioxide emissions in the European Union. (2015). Perkins, Jon D ; Jeffrey, Cynthia. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:397-417.

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382009Determinants of board members financial expertise -- Empirical evidence from France. (2009). Stolowy, Hervé ; Jeanjean, Thomas. In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:378-402.

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392006An analysis of the factors affecting the adoption of international accounting standards by developing countries. (2006). Mhedhbi, Karim ; Zeghal, Daniel. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:373-386.

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402013A Meta-analysis of IFRS Adoption Effects. (2013). Chalmers, Keryn ; Ahmed, Kamran ; Khlif, Hichem. In: The International Journal of Accounting. RePEc:eee:accoun:v:48:y:2013:i:2:p:173-217.

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412015Reply to Discussion of “The Association between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union”. (2015). Perkins, Jon D ; Jeffrey, Cynthia. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:427-434.

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422005Corporate mandatory disclosure practices in Bangladesh. (2005). Akhtaruddin, M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:399-422.

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432009The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin. In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333.

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441999Corporate social disclosures by listed companies on their web sites: an international comparison. (1999). Williams, Mitchell S. ; Ho Wern Pei, Carol-Anne, . In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419.

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452011Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Mazzola, Pietro ; Marra, Antonio ; Prencipe, Annalisa. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230.

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462012Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China. (2012). Tang, Tanya Y. H., ; Firth, Michael. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:369-397.

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472016Reply to the Discussion of “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study”. (2016). Monem, Reza M ; Houqe, Muhammad Nurul. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:382-384.

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482006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). ben Othman, Hakim ; Zeghal, Daniel. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435.

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492004Discussion of a framework for the analysis of firm risk communication. (2004). Botosan, Christine A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:289-295.

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501996A methodological note on cross-cultural accounting ethics research. (1996). Pant, Laurie W. ; Cohen, Jeffrey R. ; Sharp, David J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66.

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