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The British Accounting Review / Elsevier

Citation Profile [Updated: 2026-07-12 11:58:33]
5 Years H Index
47
Impact Factor (IF)
0.26
5 Years IF
0.38
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 20 20 98 1 1 0 0 1 100 1 0.05 0.06
1997 0 0.24 0.04 0 3 23 7 1 4 0 20 1 100 1 0.33 0.11
2003 0 0.43 0 0 4 27 147 22 0 0 0 0 0.21
2004 0 0.47 0.09 0 5 32 311 3 25 4 4 0 0 0.21
2005 0.78 0.51 0.22 0.78 18 50 463 10 36 9 7 9 7 2 20 1 0.06 0.23
2006 0.52 0.5 0.63 0.7 18 68 626 42 79 23 12 27 19 17 40.5 3 0.17 0.22
2007 0.42 0.44 0.31 0.49 18 86 453 27 106 36 15 45 22 4 14.8 1 0.06 0.2
2008 0.64 0.47 0.55 0.76 18 104 351 57 163 36 23 63 48 7 12.3 3 0.17 0.22
2009 0.5 0.46 0.72 0.83 15 119 259 86 249 36 18 77 64 12 14 1 0.07 0.23
2010 0.79 0.46 0.89 0.84 17 136 380 121 370 33 26 87 73 16 13.2 2 0.12 0.2
2011 0.47 0.5 0.85 0.77 21 157 379 133 503 32 15 86 66 14 10.5 1 0.05 0.23
2012 0.66 0.5 0.88 0.78 19 176 405 155 658 38 25 89 69 19 12.3 1 0.05 0.21
2013 1.13 0.53 1 1 23 199 366 199 857 40 45 90 90 27 13.6 1 0.04 0.23
2014 0.64 0.52 1.16 0.94 24 223 497 259 1116 42 27 95 89 41 15.8 8 0.33 0.22
2015 0.64 0.52 1.12 1.02 28 251 714 280 1396 47 30 104 106 38 13.6 7 0.25 0.22
2016 0.85 0.49 1.21 0.91 28 279 564 337 1733 52 44 115 105 44 13.1 7 0.25 0.2
2017 0.73 0.51 1.19 1.04 36 315 850 373 2107 56 41 122 127 45 12.1 5 0.14 0.2
2018 1.08 0.52 1.48 1.27 30 345 405 509 2617 64 69 139 176 38 7.5 10 0.33 0.22
2019 1.11 0.53 1.34 1.26 35 380 396 511 3128 66 73 146 184 37 7.2 7 0.2 0.21
2020 1.02 0.63 1.75 1.61 36 416 450 728 3857 65 66 157 253 72 9.9 20 0.56 0.3
2021 1.21 0.72 1.92 1.93 40 456 393 876 4733 71 86 165 319 44 5 9 0.23 0.26
2022 1.51 0.71 1.78 1.68 40 496 356 884 5617 76 115 177 297 83 9.4 21 0.53 0.21
2023 1.83 0.66 1.94 1.81 44 540 324 1048 6665 80 146 181 327 62 5.9 21 0.48 0.19
2024 2.52 0.71 2.12 2.3 92 632 196 1337 8002 84 212 195 449 165 12.3 31 0.34 0.21
2025 2.07 0.94 2.06 2.29 84 716 37 1478 9480 136 282 252 578 150 10.1 43 0.51 0.27
2026 0.26 0.42 0.38 53 769 0 323 9803 176 46 300 115 64 19.8 0
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
12015Gender diversity, board independence, environmental committee and greenhouse gas disclosure. (2015). Tang, Qingliang ; Liao, Lin ; Luo, LE. In: The British Accounting Review. RePEc:eee:bracre:v:47:y:2015:i:4:p:409-424.

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429
22004What do we know about audit quality?. (2004). Francis, Jere R. In: The British Accounting Review. RePEc:eee:bracre:v:36:y:2004:i:4:p:345-368.

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276
32016Environmental and social disclosures: Link with corporate financial performance. (2016). Tharyan, Rajesh ; Qiu, Yan ; Shaukat, Amama. In: The British Accounting Review. RePEc:eee:bracre:v:48:y:2016:i:1:p:102-116.

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251
42017The effects of board characteristics and sustainable compensation policy on carbon performance of UK firms. (2017). Haque, Faizul. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:3:p:347-364.

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226
5200635 years of studies on business failure: an overview of the classic statistical methodologies and their related problems. (2006). Ooghe, Hubert ; Balcaen, Sofie . In: The British Accounting Review. RePEc:eee:bracre:v:38:y:2006:i:1:p:63-93.

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198
62006Risk reporting: A study of risk disclosures in the annual reports of UK companies. (2006). Linsley, Philip M ; Shrives, Philip J. In: The British Accounting Review. RePEc:eee:bracre:v:38:y:2006:i:4:p:387-404.

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164
72023Environmental, Social, and Governance (ESG) disclosure: A literature review. (2023). Frost, Tracie ; Cao, Huijuan ; Tsang, Albert. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000853.

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153
82005Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation. (2005). Owen, David L ; O'Dwyer, Brendan. In: The British Accounting Review. RePEc:eee:bracre:v:37:y:2005:i:2:p:205-229.

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152
92022Stock market reactions to adverse ESG disclosure via media channels. (2022). Zhang, Qin ; Wong, Jin Boon. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:1:s0890838921000718.

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131
102007Analysing the determinants of narrative risk information in UK FTSE 100 annual reports. (2007). Abraham, Santhosh ; Cox, Paul. In: The British Accounting Review. RePEc:eee:bracre:v:39:y:2007:i:3:p:227-248.

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120
112012Reflections and projections: A decade of Intellectual Capital Accounting Research. (2012). Dumay, John ; Guthrie, James ; Ricceri, Federica. In: The British Accounting Review. RePEc:eee:bracre:v:44:y:2012:i:2:p:68-82.

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114
122018Beyond gender diversity: How specific attributes of female directors affect earnings management. (2018). Nekhili, Mehdi ; GULL, Ammar ; Chtioui, Tawhid ; Nagati, Haithem. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:3:p:255-274.

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111
132017Revisiting carbon disclosure and performance: Legitimacy and management views. (2017). Qian, Wei ; Schaltegger, Stefan. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:4:p:365-379.

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102
142005Quantity versus quality: the impact of environmental disclosures on the reputations of UK Plcs. (2005). Toms, Steven ; Hasseldine, J ; Salama, A I. In: The British Accounting Review. RePEc:eee:bracre:v:37:y:2005:i:2:p:231-248.

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97
152019The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. (2019). Yigitbasioglu, Ogan ; Moll, Jodie. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:6:s0890838919300459.

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93
162010Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context. (2010). Shrives, Philip J ; Campbell, David ; Beck, Cornelia A. In: The British Accounting Review. RePEc:eee:bracre:v:42:y:2010:i:3:p:207-222.

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89
172013Value creation and business models: Refocusing the intellectual capital debate. (2013). Beattie, Vivien ; Smith, Sarah Jane. In: The British Accounting Review. RePEc:eee:bracre:v:45:y:2013:i:4:p:243-254.

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89
182008The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. (2008). Luther, Robert ; Abdel-Kader, Magdy. In: The British Accounting Review. RePEc:eee:bracre:v:40:y:2008:i:1:p:2-27.

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85
192021Does the market value greenhouse gas emissions? Evidence from multi-country firm data. (2021). Luo, LE ; Choi, Bobae. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:1:s0890838920300299.

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85
202020Should investors include Bitcoin in their portfolios? A portfolio theory approach. (2020). Urquhart, Andrew ; Platanakis, Emmanouil. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:4:s0890838919300605.

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84
212003On the association between institutional ownership and aggressive corporate earnings management in Australia. (2003). Koh, Ping-Sheng. In: The British Accounting Review. RePEc:eee:bracre:v:35:y:2003:i:2:p:105-128.

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82
222009Emerging themes in management control: A review of recent literature. (2009). Harris, E P ; Otley, D T ; Stringer, C ; Berry, A J ; Coad, A F. In: The British Accounting Review. RePEc:eee:bracre:v:41:y:2009:i:1:p:2-20.

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82
232017Enterprise risk management and firm performance: The Italian case. (2017). Leoni, Giulia ; Florio, Cristina. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:1:p:56-74.

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79
242006Understanding management accounting practices: A personal journey. (2006). Scapens, Robert W. In: The British Accounting Review. RePEc:eee:bracre:v:38:y:2006:i:1:p:1-30.

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77
252014Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. (2014). Beattie, Vivien. In: The British Accounting Review. RePEc:eee:bracre:v:46:y:2014:i:2:p:111-134.

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71
262007Some obstacles to global financial reporting comparability and convergence at a high level of quality. (2007). Zeff, Stephen A. In: The British Accounting Review. RePEc:eee:bracre:v:39:y:2007:i:4:p:290-302.

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70
272017Capital and liquidity ratios and financial distress. Evidence from the European banking industry. (2017). Chiaramonte, Laura ; Casu, Barbara. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:2:p:138-161.

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68
282014Improving the relevance of risk factor disclosure in corporate annual reports. (2014). Abraham, Santhosh ; Shrives, Philip J. In: The British Accounting Review. RePEc:eee:bracre:v:46:y:2014:i:1:p:91-107.

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64
292013Do powerful chief executives influence the financial performance of UK firms?. (2013). Adams, Mike ; Veprauskait, Elena. In: The British Accounting Review. RePEc:eee:bracre:v:45:y:2013:i:3:p:229-241.

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62
302020Climate governance effects on carbon disclosure and performance. (2020). Houqe, Muhammad Nurul ; Zaman, Mahbub ; Bui, Binh. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:2:s0890838919301052.

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62
312006The financing behaviour of listed Chinese firms. (2006). Xiao, Jason Zezhong ; Zou, Hong. In: The British Accounting Review. RePEc:eee:bracre:v:38:y:2006:i:3:p:239-258.

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60
322011Evaluating environmental disclosures: The relationship between quality and extent measures. (2011). Hooks, Jill ; van Staden, Chris J. In: The British Accounting Review. RePEc:eee:bracre:v:43:y:2011:i:3:p:200-213.

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60
332017Governance, efficiency and risk taking in Chinese banking. (2017). Girardone, Claudia ; Dong, Yizhe ; Kuo, Jing-Ming. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:2:p:211-229.

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59
34201420 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. (2014). Hoque, Zahirul. In: The British Accounting Review. RePEc:eee:bracre:v:46:y:2014:i:1:p:33-59.

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58
352008Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks. (2008). Branco, Manuel ; Rodrigues, Lucia Lima. In: The British Accounting Review. RePEc:eee:bracre:v:40:y:2008:i:2:p:161-181.

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58
362007A comprehensive comparison of corporate environmental reporting and responsiveness. (2007). Hooks, Jill ; van Staden, Chris J. In: The British Accounting Review. RePEc:eee:bracre:v:39:y:2007:i:3:p:197-210.

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56
372017The impact of audit committee expertise on audit quality: Evidence from UK audit fees. (2017). O'Sullivan, Noel ; Ghafran, Chaudhry. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:6:p:578-593.

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55
382021Does corporate eco-innovation affect stock price crash risk?. (2021). Irfan, Saadia ; Zaman, Rashid ; Atawnah, Nader ; Nadeem, Muhammad ; Haseeb, Muhammad. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000573.

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55
392012The effect of audit committee characteristics on intellectual capital disclosure. (2012). Pike, Richard ; Mangena, Musa ; Li, Jing. In: The British Accounting Review. RePEc:eee:bracre:v:44:y:2012:i:2:p:98-110.

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55
402015The effect of DEFRA guidance on greenhouse gas disclosure. (2015). Tauringana, Venancio ; Chithambo, Lyton. In: The British Accounting Review. RePEc:eee:bracre:v:47:y:2015:i:4:p:425-444.

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54
412017Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty. (2017). de Villiers, Charl ; Bui, Binh. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:1:p:4-24.

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51
422016Exploring the implications of integrated reporting for social investment (disclosures). (2016). Adams, Carol ; Singh, Prakash J ; York, Jodi ; Potter, Brad. In: The British Accounting Review. RePEc:eee:bracre:v:48:y:2016:i:3:p:283-296.

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50
432012The impact of state ownership on share price informativeness: The case of the Split Share Structure Reform in China. (2012). Hou, Wenxuan ; Kuo, Jing-Ming ; Lee, Edward. In: The British Accounting Review. RePEc:eee:bracre:v:44:y:2012:i:4:p:248-261.

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50
442008Corporate disclosure, cost of capital and reputation: Evidence from finance directors. (2008). Armitage, Seth ; Marston, Claire. In: The British Accounting Review. RePEc:eee:bracre:v:40:y:2008:i:4:p:314-336.

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49
452018The impact of audit quality on real and accrual earnings management around IPOs. (2018). Alhadab, Mohammad ; Clacher, Iain. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:4:p:442-461.

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48
462013Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh. (2013). Momin, Mahmood Ahmed ; Parker, Lee D. In: The British Accounting Review. RePEc:eee:bracre:v:45:y:2013:i:3:p:215-228.

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47
472014The institutionalisation of corporate social responsibility reporting. (2014). Alexander, Deborah ; de Villiers, Charl. In: The British Accounting Review. RePEc:eee:bracre:v:46:y:2014:i:2:p:198-212.

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47
482015Impression management through minimal narrative disclosure in annual reports. (2015). Leung, Sidney ; Parker, Lee ; Courtis, John. In: The British Accounting Review. RePEc:eee:bracre:v:47:y:2015:i:3:p:275-289.

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46
492020European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016. (2020). Jones, Michael John ; Haque, Faizul. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:2:s0890838920300135.

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46
502012The transition to IFRS and the value relevance of financial statements in Greece. (2012). Tsalavoutas, Ioannis ; Andre, Paul ; Evans, Lisa. In: The British Accounting Review. RePEc:eee:bracre:v:44:y:2012:i:4:p:262-277.

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46
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12023Environmental, Social, and Governance (ESG) disclosure: A literature review. (2023). Frost, Tracie ; Cao, Huijuan ; Tsang, Albert. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000853.

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90
22015Gender diversity, board independence, environmental committee and greenhouse gas disclosure. (2015). Tang, Qingliang ; Liao, Lin ; Luo, LE. In: The British Accounting Review. RePEc:eee:bracre:v:47:y:2015:i:4:p:409-424.

Full description at Econpapers || Download paper

68
32017The effects of board characteristics and sustainable compensation policy on carbon performance of UK firms. (2017). Haque, Faizul. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:3:p:347-364.

Full description at Econpapers || Download paper

63
42022Stock market reactions to adverse ESG disclosure via media channels. (2022). Zhang, Qin ; Wong, Jin Boon. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:1:s0890838921000718.

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63
52016Environmental and social disclosures: Link with corporate financial performance. (2016). Tharyan, Rajesh ; Qiu, Yan ; Shaukat, Amama. In: The British Accounting Review. RePEc:eee:bracre:v:48:y:2016:i:1:p:102-116.

Full description at Econpapers || Download paper

44
62021Does the market value greenhouse gas emissions? Evidence from multi-country firm data. (2021). Luo, LE ; Choi, Bobae. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:1:s0890838920300299.

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44
72017Revisiting carbon disclosure and performance: Legitimacy and management views. (2017). Qian, Wei ; Schaltegger, Stefan. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:4:p:365-379.

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33
82019The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. (2019). Yigitbasioglu, Ogan ; Moll, Jodie. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:6:s0890838919300459.

Full description at Econpapers || Download paper

32
92018Beyond gender diversity: How specific attributes of female directors affect earnings management. (2018). Nekhili, Mehdi ; GULL, Ammar ; Chtioui, Tawhid ; Nagati, Haithem. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:3:p:255-274.

Full description at Econpapers || Download paper

27
102020Should investors include Bitcoin in their portfolios? A portfolio theory approach. (2020). Urquhart, Andrew ; Platanakis, Emmanouil. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:4:s0890838919300605.

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21
112021Does corporate eco-innovation affect stock price crash risk?. (2021). Irfan, Saadia ; Zaman, Rashid ; Atawnah, Nader ; Nadeem, Muhammad ; Haseeb, Muhammad. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000573.

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18
122004What do we know about audit quality?. (2004). Francis, Jere R. In: The British Accounting Review. RePEc:eee:bracre:v:36:y:2004:i:4:p:345-368.

Full description at Econpapers || Download paper

17
13200635 years of studies on business failure: an overview of the classic statistical methodologies and their related problems. (2006). Ooghe, Hubert ; Balcaen, Sofie . In: The British Accounting Review. RePEc:eee:bracre:v:38:y:2006:i:1:p:63-93.

Full description at Econpapers || Download paper

17
142020Climate governance effects on carbon disclosure and performance. (2020). Houqe, Muhammad Nurul ; Zaman, Mahbub ; Bui, Binh. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:2:s0890838919301052.

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17
152020European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016. (2020). Jones, Michael John ; Haque, Faizul. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:2:s0890838920300135.

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16
162021Do peer firms influence innovation?. (2021). Ntim, Collins ; Machokoto, Michael ; Gyimah, Daniel. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000147.

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16
172017Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty. (2017). de Villiers, Charl ; Bui, Binh. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:1:p:4-24.

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16
182024Exporting corporate social responsibility: Evidence from foreign bank entry. (2024). Zheng, Xiaojia ; Shen, Yanyan. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:5:s0890838923000835.

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15
192017Enterprise risk management and firm performance: The Italian case. (2017). Leoni, Giulia ; Florio, Cristina. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:1:p:56-74.

Full description at Econpapers || Download paper

15
202005Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation. (2005). Owen, David L ; O'Dwyer, Brendan. In: The British Accounting Review. RePEc:eee:bracre:v:37:y:2005:i:2:p:205-229.

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14
212023Explaining green bond issuance using survey evidence: Beyond the greenium. (2023). Schopohl, Lisa ; Sangiorgi, Ivan. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838921000974.

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14
222017Capital and liquidity ratios and financial distress. Evidence from the European banking industry. (2017). Chiaramonte, Laura ; Casu, Barbara. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:2:p:138-161.

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14
232014Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. (2014). Beattie, Vivien. In: The British Accounting Review. RePEc:eee:bracre:v:46:y:2014:i:2:p:111-134.

Full description at Econpapers || Download paper

13
242006Risk reporting: A study of risk disclosures in the annual reports of UK companies. (2006). Linsley, Philip M ; Shrives, Philip J. In: The British Accounting Review. RePEc:eee:bracre:v:38:y:2006:i:4:p:387-404.

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13
252021An international study of carbon information asymmetry and independent carbon assurance. (2021). Tang, Qingliang ; Pan, Lipeng ; Fan, Hanlu. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:1:s0890838920300913.

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13
262022Controlling shareholder share pledging and the cost of equity capital: Evidence from China. (2022). Liu, Wei ; Tian, Gary Gang. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:6:s0890838921000834.

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12
272024Understanding corporate governance in China. (2024). Kim, Kenneth A ; Jiang, Fuxiu. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:5:s0890838924002233.

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12
282023Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies. (2023). Yang, Qing ; Huang, Nan ; Luo, LE ; Shen, Hongtao. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000452.

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292017The impact of audit committee expertise on audit quality: Evidence from UK audit fees. (2017). O'Sullivan, Noel ; Ghafran, Chaudhry. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:6:p:578-593.

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302023Political sentiment and corporate social responsibility. (2023). Hasan, Mostafa Monzur ; Jiang, Haiyan. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s089083892200110x.

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10
312014Improving the relevance of risk factor disclosure in corporate annual reports. (2014). Abraham, Santhosh ; Shrives, Philip J. In: The British Accounting Review. RePEc:eee:bracre:v:46:y:2014:i:1:p:91-107.

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322023Does online interaction between firms and investors reduce stock price crash risk?. (2023). Li, YI ; Zhang, Wei ; Wang, Pengfei. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:4:s0890838922001081.

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332024When corporate culture matters: The case of stakeholder violations. (2024). Zaman, Rashid. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:1:s0890838923000185.

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342021The effect of corporate sustainability performance on leverage adjustments. (2021). Ho, Ly ; Bai, Min ; Lu, Yue ; Qin, Yafeng. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000159.

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352013Do powerful chief executives influence the financial performance of UK firms?. (2013). Adams, Mike ; Veprauskait, Elena. In: The British Accounting Review. RePEc:eee:bracre:v:45:y:2013:i:3:p:229-241.

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362023Board gender composition and waste management: Cross-country evidence. (2023). Hussain, Nazim ; GULL, Ammar ; Atif, Muhammad. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000269.

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372020Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms. (2020). Zheng, Zhen ; Chi, Wuchun ; Wu, Shing-Jen. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:6:s0890838920300597.

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382018Topics and trends in finance research: What is published, who publishes it and what gets cited?. (2018). Brooks, Chris ; Schopohl, Lisa. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:6:p:615-637.

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392024Towards fluid role identity of management accountants: A case study of a Finnish bank. (2024). Auvinen, Tommi ; Scapens, Robert W ; Sajasalo, Pasi ; Jarvenpaa, Marko ; Rautiainen, Antti. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:4:s0890838924000556.

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402019Chair-CEO generation gap and bank risk-taking. (2019). Molyneux, Philip ; Zhou, Yifan ; Kara, Alper. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:4:p:352-372.

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8
412013Value creation and business models: Refocusing the intellectual capital debate. (2013). Beattie, Vivien ; Smith, Sarah Jane. In: The British Accounting Review. RePEc:eee:bracre:v:45:y:2013:i:4:p:243-254.

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422024Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center. (2024). Xia, Xiaoxue ; Lu, Chao ; Zhao, Ziying. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:5:s0890838923000896.

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8
432015Impression management through minimal narrative disclosure in annual reports. (2015). Leung, Sidney ; Parker, Lee ; Courtis, John. In: The British Accounting Review. RePEc:eee:bracre:v:47:y:2015:i:3:p:275-289.

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442015The effect of DEFRA guidance on greenhouse gas disclosure. (2015). Tauringana, Venancio ; Chithambo, Lyton. In: The British Accounting Review. RePEc:eee:bracre:v:47:y:2015:i:4:p:425-444.

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452020Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers. (2020). Turley, Stuart ; Channuntapipat, Charika ; Samsonova-Taddei, Anna. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:2:s089083891930068x.

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8
462011Evaluating environmental disclosures: The relationship between quality and extent measures. (2011). Hooks, Jill ; van Staden, Chris J. In: The British Accounting Review. RePEc:eee:bracre:v:43:y:2011:i:3:p:200-213.

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472022Central supervision and earnings management: Quasi-experimental evidence from China. (2022). Fu, Xiaoqing ; Yin, Sirui ; Weng, Ruoyu ; Pan, Jianping. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:3:s0890838922000117.

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482021Mind the Gap: Is Water Disclosure a Missing Component of Corporate Social Responsibility?. (2021). Huang, Robin Hui ; Tang, Qingliang ; Zhang, Linhan. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:1:s0890838920300603.

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492017Governance, efficiency and risk taking in Chinese banking. (2017). Girardone, Claudia ; Dong, Yizhe ; Kuo, Jing-Ming. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:2:p:211-229.

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502024Economic policy uncertainty, carbon emissions and firm valuation: International evidence. (2024). Chang, Millicent ; al Mamun, Abdullah ; Ali, Searat ; Shams, Syed ; Bose, Sudipta. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s0890838924002178.

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Citing documents used to compute impact factor: 46
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2026Climate policy uncertainty and firm decarbonization challenge: Insights from energy transition and technological innovation. (2026). Liu, Peng ; Yu, Jian ; Zhao, Chen ; Shen, BO. In: International Review of Financial Analysis. RePEc:eee:finana:v:109:y:2026:i:c:s1057521925008610.

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2026The influence of the environment’s tax morale on corporate tax avoidance. (2026). de la Paz, Mara ; Rodrguez, Manuel Cano. In: Research in International Business and Finance. RePEc:eee:riibaf:v:83:y:2026:i:c:s0275531925005264.

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2026Alternative data and corporate tax avoidance: Evidence from online sales disclosure in China. (2026). Li, Qian ; Liu, Shangqun. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:22:y:2026:i:1:s1815566925000736.

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2026The impact of the integration of Big Data and Artificial Intelligence in Management Control: Systematic Literature Review. (2026). el Gnaoui, Leila ; Amedjar, Mariem. In: Post-Print. RePEc:hal:journl:hal-05504260.

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2026The Intersection of Management Accounting and Digital Technologies: A Systematic Analysis. (2026). Omotesho, Adewale Bankole ; Adeleke, Adebowale Babawale. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:10:y:2026:i:2:p:5440-5469.

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2026Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession. (2026). Firk, Sebastian. In: The British Accounting Review. RePEc:eee:bracre:v:58:y:2026:i:2:s0890838924002245.

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2026Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research. (2026). Abbas, Khalid. In: The British Accounting Review. RePEc:eee:bracre:v:58:y:2026:i:2:s0890838925000010.

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2026What happens at the interface of digitalisation and accounting?. (2026). Malmi, Teemu ; Cinquini, Lino ; Bhimani, Alnoor. In: The British Accounting Review. RePEc:eee:bracre:v:58:y:2026:i:2:s0890838925001921.

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2026Accounting research for the digital age. (2026). Ke, Bin. In: The British Accounting Review. RePEc:eee:bracre:v:58:y:2026:i:2:s0890838924002075.

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2026Family Firm Origin and AI Orientation. (2026). Fan, Weiguo ; Sun, Wei ; Bai, Yinzhuan. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:47:y:2026:i:3:p:600-622.

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2026Clan Culture, Socioemotional Wealth and the Expropriation Behaviour of Controlling Families. (2026). Zhou, Ran ; Zhao, Yali. In: Journal of Entrepreneurship and Innovation in Emerging Economies. RePEc:sae:jouent:v:35:y:2026:i:1:p:189-215.

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2026Institutional ownership and bond pricing: Evidence from China. (2026). Wang, Yulin ; Zhang, Xueying ; Walker, Thomas ; Liedtke, Gerrit. In: Emerging Markets Review. RePEc:eee:ememar:v:70:y:2026:i:c:s1566014125001451.

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2026Media environmental coverage and corporate green innovation: A dual-mechanism test based on incurred regulatory pressure and institutional investors’ green attention. (2026). Duan, Longlong ; Zhang, Kowkam ; Chen, Liang. In: Finance Research Letters. RePEc:eee:finlet:v:92:y:2026:i:c:s1544612326001121.

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2026Evidence on the non-linear relation between ESG and SEO announcement returns. (2026). Ringel, Marc ; Mller, Lukas ; Heiss, Moritz. In: Journal of Economics and Finance. RePEc:spr:jecfin:v:50:y:2026:i:1:d:10.1007_s12197-026-09753-1.

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2026Can a regulatory minority institutional shareholder raise the informational efficiency of stock prices?. (2026). Liu, Danyue ; Huang, Zhijian James ; Wen, Fenghua. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:66:y:2026:i:3:d:10.1007_s11156-025-01423-3.

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2026Silent No More: How Minority Shareholder and ESG Ratings Propel Environmental Innovation in China. (2026). , Saleh ; Yue, Shanshan ; Ullah, Farid ; Hafiz, Norkhairul ; Ye, Guang. In: Business Ethics, the Environment & Responsibility. RePEc:wly:buseth:v:35:y:2026:i:2:p:1305-1331.

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2026Bank fintech and corporate environmental information disclosure: The role of financial mismatch. (2026). Zhao, Yuxin ; Liu, Bai ; Zhang, Ailian. In: Economic Modelling. RePEc:eee:ecmode:v:156:y:2026:i:c:s0264999326000088.

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2026Loud voices or reliable voices? Analyst influence on takeover decisions in China. (2026). Zhu, Yuxuan ; Chen, Yugang ; Shahab, Yasir ; Lu, Shan. In: Research in International Business and Finance. RePEc:eee:riibaf:v:81:y:2026:i:c:s0275531925004696.

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2026Board’s interpersonal diversity and financial misreporting: evidence from USA. (2026). Mamatzakis, Emmanuel ; Russo, Antonella ; Neri, Lorenzo. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:66:y:2026:i:2:d:10.1007_s11156-025-01407-3.

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2026Tax centralization, political connections, and corporate tax avoidance. (2026). Pan, Yang ; Wu, Xihao. In: European Journal of Political Economy. RePEc:eee:poleco:v:91:y:2026:i:c:s0176268025001521.

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2026Effects of financial risk on tax avoidance: Mechanisms and moderating effects. (2026). Tan, Kaihong ; Ruan, Guanning ; Deng, Zihao ; Liu, Chunhua. In: Finance Research Letters. RePEc:eee:finlet:v:93:y:2026:i:c:s1544612326001765.

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2026Improving maritime accident severity prediction accuracy: A holistic machine learning framework with data balancing and explainability techniques. (2026). Yang, Zaili ; Feng, Yuanjun ; Wang, Xinjian ; Cao, Wenjie ; Zhou, Jingen. In: Reliability Engineering and System Safety. RePEc:eee:reensy:v:266:y:2026:i:pa:s0951832025008488.

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2026The impact of board members from banks with revoked licenses on the performance of the Russian companies. (2026). Kirpishchikov, Dmitry ; Chekmareva, E ; Kireecheva, A ; Zavertiaeva, M ; Akulich, E. In: Journal of the New Economic Association. RePEc:nea:journl:y:2026:i:70:p:302-326.

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2026Analyst career concerns and stock price crash risk. (2026). Puwanenthiren, Premkanth ; Ali, Muhammad Jahangir ; Hasan, Mostafa Monzur ; Azam, Md Saiful ; Baghdadi, Ghasan. In: International Review of Financial Analysis. RePEc:eee:finana:v:109:y:2026:i:c:s1057521925008725.

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2026Bridging sustainability and value co-creation: The financial and strategic role of ESG performance. (2026). Jiang, Youxue ; Lin, Hui. In: International Review of Economics & Finance. RePEc:eee:reveco:v:105:y:2026:i:c:s105905602501024x.

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2026Confucian culture and access to trade credit: Evidence from firm relocation. (2026). Wu, Yang ; Zheng, Wenjun ; Chen, Ruoyu ; Lu, Qinye. In: International Review of Financial Analysis. RePEc:eee:finana:v:110:y:2026:i:c:s1057521925009299.

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2026Chief Executive Officers Attributes and Financial Reporting Quality of Listed Non-Financial Firms in Nigeria. (2026). Odewole, Olabisi B ; Tunji, Prof ; Ogunmefun, Tirimisiyu Gbadebo. In: International Journal of Research and Innovation in Applied Science. RePEc:bjf:journl:v:11:y:2026:i:2:p:605-621.

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2026Do online judicial auctions matter for bank risk-taking? Evidence of Chinese commercial banks. (2026). Chen, Shuangyi ; Jiang, Hai. In: Research in International Business and Finance. RePEc:eee:riibaf:v:83:y:2026:i:c:s027553192500529x.

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2026Conservatism and silence: The clan premium. (2026). Yin, Libo ; Zhang, Jier. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:96:y:2026:i:c:s0927538x26000144.

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2026Operational performance and disclosure tone. (2026). Kapelko, Magdalena ; Guillamon-Saorin, Encarna ; Grande-Herrera, Cristina. In: Research in International Business and Finance. RePEc:eee:riibaf:v:84:y:2026:i:c:s0275531926000310.

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2026Environmental Performance Drivers: A Political Cost Approach. (2026). Giannopoulos, George ; Elmarzouky, Mahmoud ; Bashar, Kazi Abul. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:35:y:2026:i:3:p:4102-4147.

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2026Carbon emissions and discontinued operations. (2026). Sun, LI. In: Research in International Business and Finance. RePEc:eee:riibaf:v:84:y:2026:i:c:s0275531926000656.

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2026Navigating Climate Challenges: How the Paris Agreement and Capital Shape the Environmental Social Governance (ESG)‐Emission Trading Score (ETS) Relationship. (2026). Trinugroho, Irwan ; Sergi, Bruno S ; Ariefianto, Moch Doddy ; Lutfiana, Lina. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:33:y:2026:i:1:p:822-834.

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2026ESG disclosure and financing constraints: Evidence from Chinese listed firms. (2026). Peng, Zhengbo ; Tong, Xiaoge ; Zhou, Wenjun ; Xie, Liufang. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:89:y:2026:i:c:p:742-756.

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2026Audit partner rotation-back and short sellers front running: Evidence from the Chinese stock market. (2026). Liu, Yuyu ; Qin, Yaohua ; Xiao, HE. In: International Review of Financial Analysis. RePEc:eee:finana:v:109:y:2026:i:c:s1057521925009184.

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2026Client protection principles in the lending process and credit risk of microfinance institutions. (2026). Hossain, Shahadat ; Duong, Lien ; Taylor, Grantley ; Eulaiwi, Baban. In: International Review of Economics & Finance. RePEc:eee:reveco:v:105:y:2026:i:c:s1059056025010214.

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2026How do investors react to the appointment of board observers?. (2026). Redor, Etienne ; Blomkvist, Magnus. In: Post-Print. RePEc:hal:journl:hal-05521432.

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2026Stakeholder-centric corporate misconduct and financing policies: A precautionary tale. (2026). el Ghoul, Sadok ; Attig, Najah ; Hossain, Ashrafee. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:182:y:2026:i:c:s037842662500202x.

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2026Does artificial intelligence mitigate climate change exposure?. (2026). Luo, LE ; Zhang, Junru ; Yang, Joey Wenling. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:183:y:2026:i:c:s0378426625002432.

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2026Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities. (2026). Shan, Yuan George ; Kapu, Nirosha Dilhani ; Zhang, Junru. In: The British Accounting Review. RePEc:eee:bracre:v:58:y:2026:i:1:s089083892500099x.

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2026Is ESG Transparency the Fruit of Corporate Digitalization: Strategic Pathways to Enhanced ESG Disclosure?. (2026). Lu, Yuzhong ; Davey, Howard ; Huang, Tairan Kevin ; Wu, Jingtong ; Sun, Yanqi. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:35:y:2026:i:3:p:3923-3951.

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2026Does puffery matter? Evidence from online business acquisitions. (2026). Zhang, Zhonghua ; Potter, Chase. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:66:y:2026:i:1:d:10.1007_s11156-025-01400-w.

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2026CEO conscientiousness and reserve errors: evidence from US property-liability insurers. (2026). Zeng, Zifen ; Lonare, Gunratan ; Lai, Gene. In: The Geneva Papers on Risk and Insurance - Issues and Practice. RePEc:pal:gpprii:v:51:y:2026:i:2:d:10.1057_s41288-025-00369-w.

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2026Public value disclosure by Brazilian federal universities. (2026). Portulhak, Henrique ; Dallagnol, Evelyze Cruz. In: The British Accounting Review. RePEc:eee:bracre:v:58:y:2026:i:1:s089083892500037x.

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2026Turbulence and Transformation: When Global Shocks Drive Major Emerging Economies Climate Progress. (2026). Alsagr, Naif ; Farhani, Sahbi. In: Sustainable Development. RePEc:wly:sustdv:v:34:y:2026:i:2:p:2869-2892.

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2026Corporate sustainability and CO2 emissions control efficeincy: unveiling the impact of economic policy uncertainty and policy shocks. (2026). Liu, Ruotong ; Mirza, Sultan Sikandar ; Huang, Chengming ; Lu, Han. In: Economic Change and Restructuring. RePEc:kap:ecopln:v:59:y:2026:i:2:d:10.1007_s10644-026-09964-w.

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2025Bridging accounting and finance with entrepreneurship: Business and social perspectives. (2025). Chrisman, James J ; Fang, Hanging Chevy ; Wilson, Craig ; Wu, Zhenyu. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:4:s0890838925000940.

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2025Editorial: What have we learned about green and climate finance?. (2025). Ng, Lilian ; Liang, Hao ; Yoon, Aaron. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:5:s0890838925001994.

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2025Climate risks and financial stability: Evidence from China. (2025). Huang, Jiayi ; Zhao, Xuejin ; Yao, Xinbin. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003941.

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2025Expanding horizons, shrinking habitats: Firm scope and biodiversity risk. (2025). Hossain, Ashrafee T ; Hasan, Mostafa Monzur ; Duong, Lien. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325005343.

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2025Environmental tax reform and corporate disclosure strategy. (2025). Zou, Zaijin ; Wang, Yuwei ; Jiang, Yanjun. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pg:s1544612325022469.

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2025Corporate financing constraints and environmental information disclosure hype. (2025). Bao, Xianjun ; Yuan, Zhihui. In: International Review of Economics & Finance. RePEc:eee:reveco:v:102:y:2025:i:c:s1059056025004472.

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2025Dawn in enterprises financial difficulties: The significance of digital financial awareness in mitigating hardship. (2025). Zhou, Yifu ; Zhang, SU ; Zeng, Yitang ; Tu, Ruide. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025007117.

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2025Disentangling the S and the G in the European banking industry: The role of climate risk and opportunity awareness. (2025). Russo, Simona ; Rega, Federico Giovanni ; Salerno, Dario. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pb:s0275531925002338.

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2025Information Disclosure in the Context of Combating Climate Change: Evidence from the Chinese Natural Gas Industry. (2025). Guo, Zhen ; Jia, Xiaoping ; Tan, Raymond R ; Qu, Xiaohan ; Zhang, Yanmei ; Pang, Xufei. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:10:p:4315-:d:1652605.

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2025The Impact of Climate Change Risk on Corporate Debt Financing Capacity: A Moderating Perspective Based on Carbon Emissions. (2025). Liu, Ruizhi ; Wu, Mark. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:14:p:6276-:d:1697647.

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2025Enhancing Corporate Transparency: AI-Based Detection of Financial Misstatements in Korean Firms Using NearMiss Sampling and Explainable Models. (2025). Kim, Sooin. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:19:p:8933-:d:1766952.

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2025Does an Environmental Protection Tax Promote or Inhibit the Market Value of Companies? Evidence from Chinese Polluting Companies. (2025). Mayburov, Igor ; Ye, Chenghao. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:19:p:8938-:d:1767065.

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2025Climate Change and Corporate Operating Risk: Evidence from China. (2025). Xie, Shijia ; Duan, Jixing ; Yang, Yongliang. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:8:p:3683-:d:1637756.

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2025The Impact of Environmental, Social and Governance (ESG) Pillar Scores on Banking Sector Stock Returns: An Empirical Analysis of Banks in the MSCI Emerging Market Index. (2025). Yilmaz, Tarik ; Cal, Hseyin ; Kamil, Anton Abdulbasah. In: European Journal of Business Science and Technology. RePEc:men:journl:v:11:y:2025:i:2:p:163-181.

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2025Environmental protection strategic alliance and enterprise green innovation. (2025). Zhao, Jingjing ; Zhen, Hongxian ; Ling, Fang ; Wang, Chao. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05998-z.

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2025Executive Gender Diversity and Eco‐Innovation in Brazil: The Moderating Role of Sustainable Compensation Policies. (2025). Vasconcelos, Victor Daniel ; de Ribeiro, Maisa Souza. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:5:p:6066-6087.

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Recent citations received in 2024
YearCiting document
2024Audit Quality through KAMs: A Pathway to More Conservative and Reliable Financial Reporting. (2024). Lee, Lok Char ; Kee, Phua Lian ; Sahlan, Linda Azlinda. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:12:p:3102-3112.

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2024Earnings management reactions to key audit matters. (2024). Parte, Laura ; Campa, Domenico ; Camachomiano, Maradelmar. In: Global Policy. RePEc:bla:glopol:v:15:y:2024:i:s7:p:115-130.

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2024Researching the accounting-state-market dynamic in China: A literature review and research agenda. (2024). Yu, Lichen ; Tan, Zhiyuan ; Dai, Narisa Tianjing ; Chua, Wai Fong. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:5:s0890838924002087.

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2024Accounting and accountability for managing diversity tensions in hybrid organisations. (2024). Laguecir, Aziza ; Tucker, Basil ; Ferry, Laurence ; Grossi, Giuseppe. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:5:s0890838924002348.

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2024Lived experiences of everyday financialization: A layered performativity approach. (2024). Agunsoye, Ariane. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:100:y:2024:i:c:s1045235424000558.

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2024Board independence, litigation risk, and expense stickiness: Moderating role of economic policy. (2024). Zhao, Liang ; Tu, Yongqian ; Tan, Haoyu ; Liu, Dongming. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005805.

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2024Non-controlling shareholders network and excess goodwill: Evidence from listed companies in China. (2024). Hu, Guoqiang ; Liu, Jiajia ; Yang, Jinkun ; Fu, Shaozheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924006215.

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2024Professions need professional talents: Executives with internet experience and digital transformation of manufacturing companies. (2024). Bai, Yang ; Song, YU ; Cui, Shuangchang. In: Finance Research Letters. RePEc:eee:finlet:v:70:y:2024:i:c:s1544612324012935.

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2024The cost of corporate social irresponsibility for acquirers. (2024). D'Souza, Reagan ; Yang, Joey W ; Ho, Choy Yeing. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:162:y:2024:i:c:s0378426624000529.

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2024How does corporate culture affect IPO price formation?. (2024). Cumming, Douglas ; Posch, Peter N ; Kochling, Gerrit ; Neukirchen, Daniel. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:163:y:2024:i:c:s0378426624000785.

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2024Does provincial gambling culture affect corporate innovation? Evidence from China. (2024). Lu, Yue ; Hao, Jing ; Wu, JI ; Bai, Hengyu ; Zhang, Jing. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:228:y:2024:i:c:s0167268124004244.

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2024Can Firms’ ESG initiatives deter hostile Takeovers?. (2024). Yan, Shuo ; Zheng, Lingyi ; Tsang, Albert. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:146:y:2024:i:c:s0261560624001189.

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2024Effects of climate risk on corporate green innovation cycles. (2024). lucey, brian ; Hao, Jing ; He, Feng. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:205:y:2024:i:c:s0040162524002439.

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2024Renewable Power Systems: A Comprehensive Meta-Analysis. (2024). Pimonenko, Tetyana ; Lyulyov, Oleksii ; Kwilinski, Aleksy. In: Energies. RePEc:gam:jeners:v:17:y:2024:i:16:p:3989-:d:1454664.

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2024From Sensors to Standardized Financial Reports: A Proposed Automated Accounting System Integrating IoT, Blockchain, and XBRL. (2024). Mogahed, Aly ; Saleh, Reda ; Elbardan, Hany ; Marzouk, Mahmoud ; Nofel, Mohamed. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2024:i:10:p:445-:d:1490641.

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2024Do Investment Funds Audited by the Big Four Firms Exhibit Different Performances? Evidence from Brazil. (2024). Malaquias, Rodrigo Fernandes ; Zambra, Pablo ; Borges, Dermeval Martins. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2024:i:7:p:284-:d:1430304.

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2024The Impact of Corporate Reputation on Cost of Debt: A Panel Data Analysis of Indian Listed Firms. (2024). Sharma, Sharad ; Joshi, Mahesh ; Singh, Gagandeep ; Kaur, Amanpreet. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2024:i:8:p:367-:d:1458759.

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2024Challenges of Disclosing Environmental Accounting Performance and Its Impact on Quality Supply Chains to Promote Sustainable Development in Companies—Experiences of Some Companies in the GCC—2024. (2024). Mohammed, Ayman Abdalla ; Gomaa, Mastora Sahal ; Ali, Ali Alhag ; Ibrahim, Nuseiba Azzam ; Roustom, Ziad Mohammad ; Ahmed, Fatihelelah Mohammed. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:24:p:11243-:d:1549631.

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2024Evaluating the Significance of the Total Value Locked to Market Capitalization Ratio. (2024). Pantelidis, Konstantinos ; Karakostas, Ioannis. In: International Journal of Economics and Finance. RePEc:ibn:ijefaa:v:16:y:2024:i:11:p:41.

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2024Changes in Capital Structure in Seasoned Equity Offerings: BIST Implementation. (2024). Kurtaran, Ahmet ; Kalayciolu, Zeynep. In: Istanbul Business Research. RePEc:ist:ibsibr:v:53:y:2024:i:2:p:201-228.

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2024Information Acquisition Costs and Analysts€™ Cash Flow Forecasts: The Role of Management Cash Flow Forecasts. (2024). Zheng, Kenneth ; Imhof, Michael. In: Accounting and Finance Research. RePEc:jfr:afr111:v:13:y:2024:i:4:p:1.

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2024Opportunity or opportunism? Blockchain technology adoption and corporate default risk. (2024). Chen, Shiqiang ; Li, Antai ; Fang, Miaomiao ; Luo, Yonggen. In: Palgrave Communications. RePEc:pal:palcom:v:11:y:2024:i:1:d:10.1057_s41599-024-03727-6.

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2024CONSIDERATIONS ON THE ROLE AND IMPACT OF ARTIFICIAL INTELLIGENCE AND BLOCKCHAIN TECHNOLOGY IN ACHIEVING COMPETITIVE ADVANTAGE AND FINANCIAL PERFORMANCE OF COMPANIES. (2024). Socoliuc, Mihaela-Ionela ; Hanganu, Irina. In: European Journal of Accounting, Finance & Business. RePEc:scm:ejafbu:v:12:y:2024:i:3:p:151-158.

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2024Transparency in performance measurement systems: an exploration of rationales and diverging perceptions in the hospital setting. (2024). Lachmann, Maik ; Wenger, Felix ; Trapp, Rouven. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:4:d:10.1007_s00187-024-00384-3.

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Recent citations received in 2023
YearCiting document
2023Assessment of the Impact of Social Tax Deductions for Personal Income Tax on the Welfare and Inequality of Citizens in Russia. (2023). Pugachev, Andrey A. In: Journal of Applied Economic Research. RePEc:aiy:jnjaer:v:22:y:2023:i:4:p:789-813.

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2023Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective. (2023). Schaltegger, Stefan ; Burritt, Roger L ; Christ, Katherine Leanne. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:4:p:336-351.

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2023Going Beyond Compliance Fulfillment: a Literature Review on ESG Performance Management. (2023). Quick, Reiner ; Munch, M ; Mayer, J H. In: Publications of Darmstadt Technical University, Institute for Business Studies (BWL). RePEc:dar:wpaper:142481.

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2023Socially responsible local firms and stock market participation: Evidence from the U.S. household survey. (2023). Yu, LI ; Tsang, Albert. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:40:y:2023:i:c:s2214635023000680.

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2023The sociomateriality of digitalisation in Nepalese NGOs. (2023). Adhikari, Shovita Dhakal ; Wijethilake, Chaminda ; Upadhaya, Bedanand. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:5:s0890838923000392.

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2023NGOs’ performance, governance, and accountability in the era of digital transformation. (2023). Polzer, Tobias ; Goncharenko, Galina ; McConville, Danielle ; Cordery, Carolyn J ; Belal, Ataur. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:5:s0890838923000860.

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2023Analysis of Chinas steel response ways to EU CBAM policy based on embodied carbon intensity prediction. (2023). Liu, Xing ; Lu, Can. In: Energy. RePEc:eee:energy:v:282:y:2023:i:c:s0360544223022065.

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2023ESG performance and banks’ funding costs. (2023). Sprincean, Nicu ; Andrieș, Alin Marius. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s1544612323001848.

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2023Does the inclusion of Chinese A-shares in the MSCI EM index promote ESG performance?. (2023). Li, Ping ; Wang, Kai ; Zhang, Junping. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008164.

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2023Exploring the nexus between ESG disclosure and corporate sustainable growth: Moderating role of media attention. (2023). Liu, Zuankuo ; Chai, Shanglei ; Ji, Qiang ; Cao, Mengjun. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323008917.

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2023The determinants and consequences of firms’ boilerplate answers: Evidence from online interactive platforms in China. (2023). Yang, Shanlin ; Xu, Qifa ; Xie, Nan ; Jiang, Cuixia. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323010425.

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2023Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence. (2023). Salterio, Steven E ; Marin, Michael J ; Richardson, Gordon D ; Kim, Daehyun ; Tsang, Albert. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000140.

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2023Can we trust ESG Ratings? Some insights based on a bibliometric analysis of ESG data quality and rating reliability. (2023). Demartini, Paola ; Pagliei, Claudia. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2023-002-s1008.

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2023The Association between Audit Quality and Corporate Tax Avoidance. A Bibliometric Review of Literature and Early Evidence on the European Union, from the Perspective of Tax-Related Key Audit Matters Disclosure. (2023). Burc, Valentin ; Bunget, Ovidiu-Constantin ; Lungu, Cristian ; Dumitrescu, Alin-Constantin. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:8:p:345-:d:1201723.

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2023Do Green Bonds Play a Role in Achieving Sustainability?. (2023). Alamgir, Muhammad ; Cheng, Ming-Chang. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:13:p:10177-:d:1180413.

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2023Role of Digital Transformation on Carbon Performance: Evidence from Firm-Level Analysis in China. (2023). Huang, Xiaoxia ; Guo, Borui. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:18:p:13410-:d:1234942.

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2023Cost stickiness and firm value. (2023). Costa, Mabel D ; Habib, Ahsan. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:34:y:2023:i:2:d:10.1007_s00187-023-00356-z.

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