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European Accounting Review / Taylor & Francis Journals

Citation Profile [Updated: 2026-05-04 07:00:09]
5 Years H Index
52
Impact Factor (IF)
0.93
5 Years IF
1.14
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 42 176 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 0.07
1995 0 0.22 0.02 0.02 50 175 284 3 10 83 125 3 1 33.3 0 0.1
1996 0.05 0.24 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 29 264 256 46 68 110 5 235 21 25 54.3 2 0.07 0.11
1998 0.18 0.27 0.22 0.13 55 319 284 69 137 89 16 222 28 22 31.9 3 0.05 0.13
1999 0.19 0.29 0.31 0.15 42 361 337 113 250 84 16 228 35 56 49.6 8 0.19 0.14
2000 0.15 0.35 0.25 0.14 34 395 467 98 348 97 15 236 33 24 24.5 4 0.12 0.16
2001 0.16 0.38 0.2 0.15 36 431 361 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 0.21
2003 0.13 0.43 0.14 0.12 37 510 437 69 652 78 10 209 26 6 8.7 1 0.03 0.21
2004 0.1 0.48 0.16 0.19 32 542 523 87 739 79 8 191 37 8 9.2 4 0.13 0.22
2005 0.26 0.51 0.24 0.34 37 579 1139 135 877 69 18 181 61 8 5.9 1 0.03 0.23
2006 0.54 0.49 0.39 0.48 29 608 370 235 1112 69 37 184 88 8 3.4 1 0.03 0.22
2007 0.59 0.44 0.4 0.49 28 636 881 255 1367 66 39 177 86 3 1.2 1 0.04 0.2
2008 0.54 0.47 0.47 0.63 30 666 766 312 1680 57 31 163 102 9 2.9 3 0.1 0.22
2009 0.72 0.46 0.49 0.68 41 707 534 345 2025 58 42 156 106 3 0.9 0 0.23
2010 0.55 0.46 0.69 0.76 37 744 529 511 2536 71 39 165 125 28 5.5 4 0.11 0.2
2011 0.46 0.5 0.68 0.77 33 777 191 525 3061 78 36 165 127 9 1.7 5 0.15 0.23
2012 0.4 0.5 0.62 0.7 34 811 405 499 3560 70 28 169 118 6 1.2 1 0.03 0.21
2013 0.43 0.54 0.7 0.68 18 829 249 577 4139 67 29 175 119 5 0.9 8 0.44 0.23
2014 0.6 0.53 0.68 0.63 27 856 370 583 4725 52 31 163 102 16 2.7 4 0.15 0.22
2015 0.56 0.52 0.73 0.66 29 885 433 646 5375 45 25 149 99 18 2.8 6 0.21 0.22
2016 0.66 0.5 0.67 0.66 31 916 383 613 5991 56 37 141 93 19 3.1 3 0.1 0.2
2017 0.78 0.51 0.69 0.87 33 949 296 654 6646 60 47 139 121 7 1.1 4 0.12 0.2
2018 0.61 0.52 0.84 0.96 32 981 320 821 7469 64 39 138 132 6 0.7 4 0.13 0.22
2019 0.42 0.53 0.66 0.8 38 1019 283 671 8140 65 27 152 121 0 2 0.05 0.21
2020 0.86 0.63 0.76 1 39 1058 222 800 8940 70 60 163 163 0 10 0.26 0.3
2021 0.79 0.73 0.82 1.03 41 1099 262 901 9841 77 61 173 179 1 0.1 5 0.12 0.27
2022 0.9 0.72 0.74 1.14 43 1142 190 850 10691 80 72 183 209 0 6 0.14 0.22
2023 1.13 0.67 0.73 1.2 45 1187 70 871 11562 84 95 193 231 0 4 0.09 0.19
2024 0.98 0.73 0.76 1.28 70 1257 89 959 12521 88 86 206 263 0 13 0.19 0.22
2025 0.93 0.96 0.62 1.14 76 1333 13 820 13341 115 107 238 271 0 11 0.14 0.28
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
12005Environmental 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.

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275
22007IFRS 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.

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178
32008Corporate 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.

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175
42015The 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.

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152
51995The 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.

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150
62010How 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.

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141
72005The 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.

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135
82005Earnings 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.

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129
92007The 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.

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129
101997The 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.

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115
112016Are 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.

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113
122002The 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.

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109
132000The 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.

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100
142007Exploring 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.

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99
152004Predicting 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.

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98
162005Voluntary 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.

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96
172004Proprietary 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.

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95
182007The 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.

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95
192013Intended 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.

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95
202017Internal 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.

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95
212005The 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.

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88
222003ERP 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.

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84
232005The 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.

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83
242009Legitimation 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.

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83
251998The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

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81
262008Earnings 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.

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80
272015Incentives 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.

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79
282006Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525.

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77
292014Real 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.

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73
302008Constituting 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.

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73
312008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; Salas-Fumas, Vicente ; Perez, Daniel. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445.

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73
322008Carbon 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.

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71
332000A 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.

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68
342002Accountability 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.

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67
352012IFRS 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.

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66
362007The 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.

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65
372008Changing 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.

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65
381999Financial 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.

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63
392014Accounting 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.

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62
402010The 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.

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62
412003Enterprise 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.

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62
422007External 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.

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61
432009Accounting 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.

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60
442007The 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.

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59
452000Environmental 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.

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57
462005The 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.

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56
472006The 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.

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56
482005An 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.

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55
491992Accounting 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.

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54
502000A 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.

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53
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12015The 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.

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59
22017Internal 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.

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42
32024Does 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.

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37
42016Are 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.

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32
52005Environmental 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.

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29
62021The 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.

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25
72008Corporate 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.

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25
82018State 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.

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21
92005The 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.

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20
102007The 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.

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18
112016Determinants 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.

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18
122021Political 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.

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18
132019Carbon 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.

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17
142014Real 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.

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16
152020Informational 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.

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16
162021When 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.

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16
172020Readability 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.

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15
182018Returnee 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.

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15
192022Real 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.

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15
202017Corporate 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.

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15
212021Goodwill 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.

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15
222019The 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.

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15
232010How 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.

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14
242014Financial 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.

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252021The 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.

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262020The 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.

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272015Incentives 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.

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282007Exploring 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.

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292019Creating 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.

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302018Real 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.

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312020Corporate 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.

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322003ERP 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.

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332016Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions. (2016). Hardies, Kris ; Branson, Joël ; Breesch, Diane. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:1:p:7-34.

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342022Management Accounting Research on Africa. (2022). Ndemewah, Sinclear R. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:4:p:1029-1057.

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352017Corporate Social Responsibility Disclosure and the Value of Cash Holdings. (2017). Shailer, Greg ; Xinyu, Yang ; Yi, Louise. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:4:p:729-753.

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362022The 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.

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372008Constituting 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.

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382007IFRS 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.

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392023The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports. (2023). Kaya, Devrimi ; Seebeck, Andreas. In: European Accounting Review. RePEc:taf:euract:v:32:y:2023:i:5:p:1185-1215.

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402008Earnings 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.

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412020Firm 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.

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422007The 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.

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432013Intended 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.

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442014External Auditor Reassessment of Client Business Risk Following the Issuance of a Comment Letter by the SEC. (2014). Gietzmann, Miles B. ; Pettinicchio, Angela K.. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:1:p:57-85.

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452018Corporate 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.

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462022Audit Firm Culture: Recent Developments and Trends in the Literature. (2022). Bik, Olof ; Bedard, Jean C ; Alberti, Cristina Thomas ; Vanstraelen, Ann. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:1:p:59-109.

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472022Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk. (2022). Si, YI ; Zhang, Lei ; Kim, Jeong-Bon ; Xia, Chongwu. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:5:p:1263-1297.

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482022Short 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.

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492020Reputation Capital of Directorships and Demand for Audit Quality. (2020). Kiran, Anila ; Fredriksson, Antti ; Niemi, Lasse. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:5:p:901-926.

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502004Proprietary 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.

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Citing documents used to compute impact factor: 107
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2025The cost of capital for airlines: The effects of internal governance practices and the application of new leasing standards. (2025). Parte, Laura ; Gonzalo-Angulo, Josae Antonio ; Ramairez-Orellana, Alicia ; Garvey, Anne Marie. In: Journal of Air Transport Management. RePEc:eee:jaitra:v:124:y:2025:i:c:s0969699725000201.

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2025Pay Dispersion and Firms’ Internationalization Strategy: Evidence from China. (2025). Li, Zijie ; Deng, Ziyin. In: Management International Review. RePEc:spr:manint:v:65:y:2025:i:6:d:10.1007_s11575-025-00597-1.

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2025Financial Shared Service Centers and Corporate Misconduct: Evidence from China. (2025). Ke, Yun ; Chen, Jun ; Meng, Yuan ; Dong, Wang. In: Journal of Business Ethics. RePEc:kap:jbuset:v:199:y:2025:i:1:d:10.1007_s10551-024-05825-6.

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2025Analysts’ revenue forecasts and discretionary revenues. (2025). Wang, Weiwei ; Mutlu, Sunay ; Chou, Shih-Chu. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:3:s1815566925000360.

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2025The impact of lobbying on managerial short-term resource adjustment decisions. (2025). Loy, Thomas R ; Voshaar, Johannes ; Zimmermann, Jochen. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924001409.

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2025The relation between corporate social responsibility and profit shifting of multinational enterprises. (2025). Willkomm, Sina ; Overesch, Michael. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:2:d:10.1007_s10797-024-09850-z.

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2025CSR in times of crisis: a systematic literature review. (2025). Glavas, Dejan ; Visentin, Giovanni. In: Management Review Quarterly. RePEc:spr:manrev:v:75:y:2025:i:3:d:10.1007_s11301-024-00445-w.

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2025Climate finance and the short-term debt long-term use of enterprises. (2025). Li, Zirong ; Peng, Yan. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s105752192500612x.

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2025Analyzing Risk Exposure Determinants in European Banking: A Regulatory Perspective. (2025). LEOGRANDE, ANGELO ; COSTANTIELLO, ALBERTO ; Arnone, Massimo. In: MPRA Paper. RePEc:pra:mprapa:123190.

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2025Digital Innovation and Cost Stickiness in Manufacturing Enterprises: A Perspective Based on Manufacturing Servitization and Human Capital Structure. (2025). Sun, Wei ; Zhang, Xinlei. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:15:p:7115-:d:1718480.

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2025Effect of operating leverage on stock price crash risk: Evidence from China. (2025). Zang, Wenjiao ; Zhu, Lin. In: Economic Modelling. RePEc:eee:ecmode:v:153:y:2025:i:c:s0264999325003153.

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2025Access to finance and cost stickiness: Evidence from anti-recharacterization laws. (2025). Lu, Chun ; Li, Tongxia ; Xu, Lei. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000112.

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2025The Impact of Digital–Green Synergy on Total Factor Productivity: Evidence from Chinese Listed Companies. (2025). Li, Bin ; Chen, Dongfeng ; Wang, Junpeng ; Luo, Huihui ; Hou, Guangming. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:5:p:2200-:d:1604557.

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2025How does divergence of control and cash-flow rights influence cost stickiness?. (2025). Oh, Seungbin ; Choi, Ahrum. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924002750.

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2025How does national audit affect enterprises operating efficiency?. (2025). Liu, Yongtao ; Wu, Guanzheng. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pc:s1544612325013236.

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2025The impact of corporate artificial intelligence on financial risk: Evidence from China. (2025). Xin, Wenhui. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325006956.

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2025A change in the research paradigm in corporate reporting? Some reflections on the role of the accounting academia. (2025). Mora, Araceli. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr202519345.

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2025Economic Surveillance using Corporate Text. (2024). Kalyani, Aakash ; Hollander, Stephan ; Hassan, Tarek ; Schwedeler, Markus ; van Lent, Laurence ; Tahoun, Ahmed. In: Working Papers. RePEc:fip:fedlwp:98767.

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2025Measuring firm exposure to government agencies. (2025). Glaeser, Stephen ; Hoopes, Jeffrey L ; Armstrong, Daphne M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000338.

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2025Business strategy heterogeneity and ESG disclosure. (2025). Nguyen, Huu Cuong ; Dang, Man ; Puwanenthiren, Premkanth ; Jones, Edward ; Hoang, Viet Anh. In: International Review of Economics & Finance. RePEc:eee:reveco:v:100:y:2025:i:c:s1059056025002813.

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2025CEO left-handedness and readability. (2025). Xin, Yingying ; Tsang, Albert ; Park, June Woo ; Chen, Xin. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s105752192500496x.

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2025Reprint of: Audit committee member busyness and risk factor disclosure. (2025). Bailey, Cristina ; Filzen, Joshua J. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:1:s0890838925000113.

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2025Does audit partners’ co-signing experience improve audit quality?. (2025). Chi, Wuchun ; Xie, Hong ; Yu, Chun-Chan. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:65:y:2025:i:3:d:10.1007_s11156-024-01377-y.

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2025YouTube view count, investor attention and stock returns. (2025). Jang, Jaehee ; Jun, Sang-Gyung. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007142.

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2025Finfluencer recommendations. (2025). Lalwani, Vaibhav. In: Economics Letters. RePEc:eee:ecolet:v:255:y:2025:i:c:s0165176525003489.

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2025Performance shortfall condition and environmental, social, governance performance: Does economic policy uncertainty and national culture matter?. (2025). Roy, Arup ; Dasgupta, Ranjan. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:36:y:2025:i:1:d:10.1007_s00187-025-00388-7.

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2025Customer political sentiment and supplier relationship-specific investments. (2025). Yu, Po-Hsiang ; Chen, Pin-Ju ; Jiu, Lili. In: Advances in accounting. RePEc:eee:advacc:v:69:y:2025:i:c:s0882611025000434.

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2025The Effects of Accountability On Favoritism in Subjective Performance Evaluations: An Eye-Tracking Study. (2025). Weissenberger, Barbara E ; Bauch, Kai A. In: Schmalenbach Journal of Business Research. RePEc:spr:sjobre:v:77:y:2025:i:4:d:10.1007_s41471-025-00231-8.

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2025Can CFOs improve enterprise loan bargaining power? An empirical analysis based on CFO characteristics. (2025). Wei, QI ; Dong, Yan ; Hui, Zhiyang ; Feng, Qingwen. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pb:s027553192500193x.

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2025The effectiveness of female chief financial officers in managing working capital: Evidence from US-listed firms. (2025). Tarkom, Augustine ; Nochebuena-Evans, Leiza ; Wang, Haibo. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:47:y:2025:i:c:s2214635025000590.

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2025Corporate social responsibility board committee and tax disclosure. (2025). Ginesti, Gianluca ; Campa, Domenico. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:59:y:2025:i:c:s1061951825000424.

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2025(E)valuated by the market: The challenges of evaluating the individual performance of sell-side analysts in the quest for narrative authority. (2025). van den Bussche, Pnlope ; Lescoat, Pierre. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000085.

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2025Laws as blades: A conceptual framework of legislative design. (2025). Hurka, Steffen ; Ruess, Stefanie ; Cowburn, Mike ; Kaplaner, Constantin. In: Policy Sciences. RePEc:kap:policy:v:58:y:2025:i:4:d:10.1007_s11077-025-09593-6.

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2025Not on the same page: comprehensibility of MBS investment prospectuses. (2025). Hibbeln, Martin ; Metzler, Ralf ; Osterkamp, Werner. In: Review of Derivatives Research. RePEc:kap:revdev:v:28:y:2025:i:2:d:10.1007_s11147-025-09213-8.

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2025Financial accounting in family business: a systematic literature review and future research agenda. (2025). Sarto, Fabrizia ; Favino, Christian ; Netti, Antonio ; Manzi, Maria Angela. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:1:d:10.1007_s10997-024-09716-w.

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2025SET ESG ratings and firm value: The new sustainability performance assessment tool in Thailand. (2025). Moolkham, Mongkhol. In: PLOS ONE. RePEc:plo:pone00:0315935.

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2025ESG rating disagreement and bank loan availability: Evidence from China. (2025). Wang, Meijia ; Qin, Jidong. In: PLOS ONE. RePEc:plo:pone00:0317191.

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2025ESG rating uncertainty and corporate financial misconduct. (2025). Lei, Xiaodong ; Zhou, Jian. In: Journal of Business Research. RePEc:eee:jbrese:v:189:y:2025:i:c:s0148296324005964.

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2025ESG rating divergence and stock price crash risk. (2025). Ju, Chunhua ; Fang, Xusheng ; Shen, Zhonghua. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:76:y:2025:i:c:s1062940824002481.

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2025Evaluating the impact of report readability on ESG scores: A generative AI approach. (2025). Managi, Shunsuke ; Tanaka, Yoshitaka ; Shimamura, Takuya. In: International Review of Financial Analysis. RePEc:eee:finana:v:101:y:2025:i:c:s1057521925001140.

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2025Media attention, information asymmetry and agribusiness ESG rating divergence. (2025). Xu, Xuegao ; Li, Xinghua ; Yin, Ding ; Chen, Tianyu. In: Finance Research Letters. RePEc:eee:finlet:v:74:y:2025:i:c:s1544612324017501.

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2025Does ESG rating policy reduce corporate risk-taking? Evidence from China. (2025). Zhou, Fu-You ; Wu, Shilei ; Hao, Jiawei ; Si, Deng-Kui. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x24004062.

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2025Is disagreement beneficial for market efficiency? Evidence from ESG ratings. (2025). Yin, Libo ; Zhu, Xiaoye ; Su, Zhi ; Guo, Hongliang. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:154:y:2025:i:c:s0261560625000579.

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2025The impact of ESG rating divergence on stock price crash risk. (2025). Li, Mengding ; Gong, Zejun ; Yan, Zian ; Sun, Guanglin. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001681.

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2025CEO pay structure and ESG rating disagreement. (2025). Liu, Xiangqiang ; Peng, Yuling ; Wu, Chu-Hua. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001887.

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2025Cross-listing and ESG rating disagreement. (2025). Yuan, Dongliang ; Shang, Duo ; Wu, Xinmei. In: Finance Research Letters. RePEc:eee:finlet:v:78:y:2025:i:c:s154461232500443x.

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2025ESG Score and Carbon Emission: Empirical Evidence in Malaysian Listed Companies. (2025). Jamil, Nurul Nazlia ; Wahyuni, Ersa Tri. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:15:p:638-649.

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2025Does ESG rating divergence exacerbate management tone manipulation? − Empirical evidence based on MD&A text. (2025). Wang, Lan ; Sun, Ziyuan. In: Journal of Business Research. RePEc:eee:jbrese:v:197:y:2025:i:c:s0148296325002723.

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2025What makes a rating useable? Shifting epistemic practices in the ESG rating field. (2025). van Weeren, Michelle ; Bluntz, Clarence. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:114:y:2025:i:c:s0361368225000108.

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2025Demand-driven corporate social responsibility: Symbolic versus substantive change after environmental disasters. (2025). Khalilov, Akram ; Gazizova, Irina ; Osma, Beatriz Garca ; Garca, Juan Manuel. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925000847.

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2025Biodiversity risk or climate risk? Which factor affects corporate ESG rating divergence. (2025). Hao, Jing ; Lucey, Brian ; Duan, Lin ; He, Feng. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003898.

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2025Investment and information asymmetry in corporate sustainability: Incentive-auditing contracts and policy insights. (2025). Nishihara, Michi ; Wang, Zhongli. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925005228.

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2025The role of voluntary environmental and social disclosure in mitigating ESG Rating divergence. (2025). Khurram, Muhammad Usman ; Zhang, Xinyi ; Jiang, Yuexiang ; Moussa, Faten. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325006300.

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2025Does ESG rating divergence decrease enterprise productivity? Evidence from China. (2025). Liu, Diyi ; Liang, Anran ; Zuo, Limei ; Tu, Qiang ; Yao, YE. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pb:s0275531925002235.

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2025The double-edged effects of the ESG rating on analyst forecast performance. (2025). Wang, Tongyu ; Li, Yue ; Sha, Yifan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025007105.

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2025Market-oriented environmental regulation and ESG rating divergence. (2025). Wu, Mingyue ; Zhang, Jinlong ; Qi, Fengyu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003307.

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2025Voluntary environmental regulation policies and the cost of equity capital: Evidence from Chinas “Green Factory” policy. (2025). Yu, Zile ; Liu, Zhenyu ; Zhao, PU ; Wang, Haoyu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003484.

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2025The effect of ESG performance on value creation of strategic alliances. (2025). Li, Jingyuan ; Liu, Xiaolong ; Xie, Huobao ; Wang, XI. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003496.

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2025ESG global trends: A comparative analysis of China and the international community. (2025). Fang, Wenjing ; Qi, Meng. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:87:y:2025:i:c:p:2330-2345.

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2025Can readability of the ESG report alleviate rating divergence?. (2025). Cao, Qilin ; Ren, Qian ; Jia, Haochen ; Wang, Wenke. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925006313.

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2025ESG rating disagreement and the cost of equity financing. (2025). Pan, Yuetong ; He, YE ; Zhou, Yanyu ; Shan, Tao. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s1057521925006520.

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2025ESG disclosure vs. ESG ratings: Consistent information value?. (2025). Neuss, Charlotte ; Oehler, Andreas. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s1057521925007100.

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2025ESG rating disagreement and dynamic capital structure adjustment. (2025). Yang, Yifan ; Deng, YI. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25001817.

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2025ESG performance and investment-financing maturity mismatch: Evidence from Chinese A-share listed companies. (2025). Zhang, Yuan ; Li, Jingfang ; Liu, Jiaxin. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pc:s1544612325013406.

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2025Does ESG narrative specificity mitigate rating disagreement? evidence from ESG reports in China. (2025). Wei, Zeyi ; Bai, Ruobing ; Qian, Ming. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pb:s1544612325016848.

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2025When major customers matter: customer concentration and ESG rating disagreement. (2025). Chang, Zhenghao ; Li, Qin ; Ruan, Mengyu ; Zhou, Hang. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:3:s1815566925000463.

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2025Mitigating IPO withdrawal probability through voluntary sustainability reporting: a global analysis. (2025). Alidarous, Manal ; Jamaani, Fouad. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05883-9.

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2025Sustainable Innovation and Economic Resilience: Deciphering ESG Ratings’ Role in Lowering Debt Financing Costs. (2025). Zhao, Yan ; Gao, Yubin ; Hong, Diming. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:1:d:10.1007_s13132-024-02129-y.

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2025Evaluating the impact of natural resource rents, R&D expenditures, green finance and energy efficiency on carbon emissions in BRICS economies: Greening the path to carbon neutrality in the post-COP 27 era. (2025). Shabbir, Muhammad Salman ; Sharif, Arshian ; Pan, Yanchun ; Amin, Nabila. In: Technology in Society. RePEc:eee:teinso:v:81:y:2025:i:c:s0160791x25000168.

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2025Accounting Research in the Age of AI. (2025). Keluharju, Roope ; Keloharju, Matti. In: Working Paper Series. RePEc:hhs:iuiwop:1528.

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2025Signaling and perceiving on equity crowdfunding decisions — a machine learning approach. (2025). Yang, Jinjuan ; Xin, Jiayuan ; Zeng, Yan ; Liu, Pei Jose. In: Small Business Economics. RePEc:kap:sbusec:v:65:y:2025:i:1:d:10.1007_s11187-024-00991-3.

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2025Artificial intelligence and accounting research: a framework and agenda. (2025). Wang, Victor Xiaoqi ; Stratopoulos, Theophanis C. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000363.

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2025Predicting corporate innovation using machine learning and social media data. (2025). Ranta, Mikko ; Ylinen, Mika. In: Technovation. RePEc:eee:techno:v:148:y:2025:i:c:s0166497225001543.

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2025Opportunism in crisis: Big baths and COVID-19 disclosure. (2025). Guo, Meng ; Liu, Chen ; Luo, Danglun. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002212.

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2025Can auditing facilitate the effective implementation of goodwill accounting? A perspective based on key audit matters. (2025). Deng, Yingwen ; Xu, Jingjing ; Wang, Kuanliang ; Wen, Lin. In: International Review of Financial Analysis. RePEc:eee:finana:v:98:y:2025:i:c:s1057521924008287.

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2025The signaling effect of tone: The influence of key audit matters’ tone on bank lending decisions. (2025). Duan, Mingli. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325001928.

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2025Do key audit matter disclosures about M&A transactions predict future performance?. (2025). Zehms, Karla M ; Wangerin, Daniel D ; Nylen, Jessica A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09896-2.

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2025The communicative value of key audit matters in M&As: The effect of performance commitments. (2025). Luo, YI ; Zhou, Jianan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:2:s1815566925000116.

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2025Foreseeing bankruptcy: A novel perspective based on the uncertainty of text-based communicative value of annual reports. (2025). Hao, Yun ; Lin, Yu-Chun ; Chen, Tsung-Kang ; Chang, Ting-Ru. In: Finance Research Letters. RePEc:eee:finlet:v:84:y:2025:i:c:s1544612325010293.

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2025Corporate tax planning and enforcement. (2025). Dyck, Daniel. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:314430.

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2025Sloppiness in Tax Disputes: How to Prevent Litigation?. (2025). Sureth-Sloane, Caren ; Lorenz, Johannes ; Dyck, Daniel. In: Working Papers Dissertations. RePEc:pdn:dispap:155.

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2025An economic analysis of joint tax audits. (2025). Dyck, Daniel ; Kourouxous, Thomas ; Lorenz, Johannes. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:324870.

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2025The Impact of Sustainability Disclosure on Firm Value in the Energy Sector of BRICS Economies: The Holistic Approach of GRI Guidelines. (2025). Hussain, Farhan ; Zhou, Zhifang ; Abbas, Hussain ; Dusengemungu, Didier Robert. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:4:p:4960-4975.

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2025Predicting stock price trends using language models to extract the sentiment from analyst reports: Evidence from IBEX 35-listed companies. (2025). Moreno, Alejandro ; Ordieres-Mer, Joaqun. In: Economics Letters. RePEc:eee:ecolet:v:254:y:2025:i:c:s0165176525002411.

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2025Environmental Information Disclosure and Corporate Bond Spread. (2025). Liu, Zhen ; Yang, Shuangpeng ; Guo, Qiang. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pf:s1544612325020276.

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2025FinAI-BERT: A Transformer-Based Model for Sentence-Level Detection of AI Disclosures in Financial Reports. (2025). Zafar, Muhammad Bilal. In: Papers. RePEc:arx:papers:2507.01991.

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2025Cybersecurity governance and corporate market value: Perspectives from investor trust and supply chain trust. (2025). Zhang, Qiantao ; Guo, Binhua ; Tan, Weijie. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x24003986.

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2025How Does Corporate Information Environment Influence CSR?. (2025). Didar, Hamzeh ; Poursoleyman, Ehsan ; Mansourfar, Gholamreza ; Nav, Amin Pourrezaei. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:3:p:131-:d:1698403.

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2025Corporate social responsibility and stock liquidity across the globe. (2025). Dang, Tung ; Ha, Van. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025003454.

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2025Analysts vs. investors optimism bias in legal and normative CSR. (2025). Kang, Grace Il-Joo ; Yoo, G-Song. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325006117.

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2025Annual report readability, analyst coverage and corporate innovation. (2025). Yang, Tao ; Han, Jin. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pf:s1544612325021191.

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2025Unravelling the enigma: managerial bad news hoarding and financial analyst forecasts. (2025). Shen, Yun ; Han, Liang ; Yin, Aiyang. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:65:y:2025:i:3:d:10.1007_s11156-024-01370-5.

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2025The effect of superstitious beliefs on financial reporting conservatism: Evidence from Chinese “Zodiac Year”. (2025). Si, Deng-Kui ; Pan, Yukun ; Du, Qianqian. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:231:y:2025:i:c:s0167268125000368.

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2025Managerial successions and family firms access to trade credit financing: Evidence from China. (2025). Chen, Yuyang ; Pei, Changshuai ; Ling, Yun. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:92:y:2025:i:c:s0927538x25001271.

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2025How does market status affect firms strategy mutation?. (2025). Sun, Wenjie ; Cui, Wei ; Mei, Jianhua ; Yuan, Chunhong. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pd:s154461232501311x.

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2025Digital communications between firms and investors: Impact of explanatory responses on investor engagement in online financial Q&A. (2025). Wang, Runyu ; Zhang, Zili ; Siau, Keng Leng. In: Electronic Markets. RePEc:spr:elmark:v:35:y:2025:i:1:d:10.1007_s12525-025-00781-z.

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2025The colour of finance words in Chinese. (2025). Zheng, Zexu ; Yao, Kai ; Liu, Cai. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:94:y:2025:i:c:s0927538x2500191x.

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2025The effects of government policies during the COVID-19 pandemic on earnings management. (2025). Widya, Raden Roro ; Rakhman, Fuad ; Na, Ainun. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:3:s1815566925000335.

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2025Jurisdiction’s approval confusion on the adoption of IFRS S1 and S2 by Malawi’s listed companies. (2025). Kampanje, Brian Phiri. In: MPRA Paper. RePEc:pra:mprapa:126553.

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2025Mapping the Landscape of Diversity, Equity, and Inclusion with a setting in Corporate Governance Research. (2025). Raluca-Andreea, Achim. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:19:y:2025:i:1:p:5547-5559:n:1049.

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2025Poverty Alleviation Through Accounting and Partnerships: A Systematic Review and Future Research Directions. (2025). Coronella, Stefano ; Chhabra, Meghna ; Zaffar, Anum ; di Vaio, Assunta. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:4:p:5621-5641.

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2025(In)visibilization, silencing and diversity washing: an intersectional analysis of diversity discourses. (2025). Gauneau, Julie ; Lambert, Caroline. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000292.

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2025Innovation and annual report readability. (2025). Gounopoulos, Dimitrios ; Huang, Winifred ; Yang, Min. In: Research Policy. RePEc:eee:respol:v:54:y:2025:i:8:s0048733325001301.

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2025Beliefs about Bots: How Employers Plan for AI in White-Collar Work. (2025). Rostam-Afschar, Davud ; Brüll, Eduard ; Brull, Eduard ; Maurer, Samuel. In: Papers. RePEc:arx:papers:2510.21959.

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2025Transparency as the antidote: Do trade disputes intensify corporate earnings management?. (2025). Yao, Shouyu ; Li, Tianze ; Liao, Jing ; Chan, Kam C ; Liu, Xutang. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s092911992500094x.

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2025Exploring the role of digital governance: The effect of audit digitalization on firms’ internal control weaknesses in China. (2025). Zhang, Zenglian ; Shi, Wen. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000326.

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2025Bearish bets and the press: On the relation between short interest and media tone. (2025). Mller, Sebastian ; Jacobs, Heiko ; Lauber, Alexander. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:104:y:2025:i:c:s1042443125000952.

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2025The determinants and consequences of tax avoidance: A psychological contract perspective. (2025). Anggraini, Puspita Ghaniy ; Mangena, Musa ; Sholihin, Mahfud ; Rakhman, Fuad ; Wijayana, Singgih. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003332.

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2025Beliefs about Bots: How Employers Plan for AI in White-Collar Work. (2025). Rostam-Afschar, Davud ; Brüll, Eduard ; Murer, Samuel ; Brll, Eduard. In: IZA Discussion Papers. RePEc:iza:izadps:dp18225.

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2025The peer effect of cost stickiness: evidence from China. (2025). Liang, Shengzhao. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:36:y:2025:i:3:d:10.1007_s00187-026-00408-0.

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2025Manager characteristics and the informativeness of banks’ loan loss provisioning. (2025). Rudolf, Nicolas ; Bischof, Jannis. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09905-4.

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2025Corporate tax incidence and tax avoidance: Evidence from the German Business Tax Reform 2008. (2025). Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:335021.

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2025Beliefs about Bots: How Employers Plan for AI in White-Collar Work. (2025). Rostam-Afschar, Davud ; Brüll, Eduard ; Murer, Samuel ; Brll, Eduard. In: GLO Discussion Paper Series. RePEc:zbw:glodps:1683.

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2025Ending child labour: Implementation of SDG 8.7. (2025). Papatheophilou, Simela ; Trster, Bernhard. In: Research Reports. RePEc:zbw:oefser:327984.

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Recent citations received in 2024
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2024The politics of prudence in accounting standards. (2024). Georgiou, Omiros. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:113:y:2024:i:c:s036136822400031x.

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2024Diversity, 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.

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2024ESG 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.

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2024Can 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.

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2024‘E’ 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.

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2024Information 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.

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2024Global 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.

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2024Does corporate internationalization affect analysts’ 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.

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2024Creativit? 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.

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2024Corporate Social Responsibility, Carbon Information Disclosure, and Enterprise Value: A Study of Listed Companies in China’s Highly Polluting Industries. (2024). Wang, Yuan ; Shi, Feng. In: IJFS. RePEc:gam:jijfss:v:12:y:2024:i:3:p:66-:d:1428361.

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2024Arts, 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.

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2024The relationship between dimensions of corporate social responsibility and consumer’s 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.

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2024Which 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.

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Recent citations received in 2023
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2023Tax 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.

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2023Managerial ability and analysts’ 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.

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2023Impact of Tax Administration on ESG Performance—A Quasi-Natural Experiment Based on China’s Golden Tax Project III. (2023). Zhang, Yuchen ; Meng, Liyuan. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:14:p:10946-:d:1192609.

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2023Accounting comparability and the accuracy of management earnings forecasts in Japan. (2023). Kuang, Wenjun. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2307.

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Recent citations received in 2022
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2022Real 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.

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2022Corporate 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.

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2022Short-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.

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2022Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence from Vietnam. (2022). Bui, Phuong ; Helfaya, Akrum. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:22:p:15358-:d:977098.

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2022Saving 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.

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2022Does 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.

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