Citation analysis for Asian Review of Accounting / Emerald Group Publishing Limited

Citation Profile [Updated: 2025-01-21 17:37:07]

5 Years H Index

Impact Factor (IF)

0.17

5 Years IF

0.2

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	0.11	0	0	8	8	0		0	0		0			0		0	0.06
1994	0	0.14	0	0	7	15	0		0	8		8			0		0	0.07
1995	0	0.22	0	0	13	28	0		0	7		15			0		0	0.09
1996	0	0.25	0	0	16	44	0		0	20		28			0		0	0.12
1997	0	0.24	0	0	16	60	0		0	29		44			0		0	0.11
1998	0	0.28	0	0	8	68	0		0	32		52			0		0	0.13
1999	0	0.31	0	0	15	83	0		0	24		60			0		0	0.15
2000	0	0.36	0	0	15	98	2		0	23		68			0		0	0.16
2001	0	0.39	0	0	14	112	0		0	30		70			0		0	0.17
2002	0	0.41	0	0	13	125	0		0	29		68			0		0	0.21
2003	0	0.44	0	0	10	135	0		0	27		65			0		0	0.22
2004	0	0.49	0	0	10	145	0		0	23		67			0		0	0.22
2005	0	0.51	0	0	9	154	0		0	20		62			0		0	0.24
2006	0	0.51	0	0	20	174	21		0	19		56			0		0	0.23
2007	0.03	0.46	0.01	0.02	10	184	88	1	1	29	1	62	1	1	100		0	0.2
2008	0	0.49	0	0	15	199	43		1	30		59			0		0	0.23
2009	0.04	0.48	0.01	0.03	31	230	48	2	3	25	1	64	2	1	50		0	0.24
2010	0.07	0.48	0.04	0.09	30	260	67	11	14	46	3	85	8	2	18.2		0	0.21
2011	0.03	0.52	0.03	0.08	30	290	56	10	24	61	2	106	9	2	20		0	0.24
2012	0.02	0.52	0.03	0.09	30	320	33	11	35	60	1	116	11		0		0	0.22
2013	0.03	0.56	0.04	0.08	28	348	40	14	49	60	2	136	11		0		0	0.24
2014	0.03	0.55	0.05	0.05	30	378	65	19	68	58	2	149	7		0		0	0.23
2015	0.05	0.55	0.09	0.07	30	408	30	37	105	58	3	148	11		0		0	0.23
2016	0.03	0.52	0.08	0.1	43	451	86	34	139	60	2	148	15		0	3	0.07	0.21
2017	0.1	0.54	0.12	0.14	25	476	57	57	196	73	7	161	22		0	2	0.08	0.22
2018	0.26	0.55	0.19	0.25	27	503	60	97	293	68	18	156	39		0	2	0.07	0.23
2019	0.29	0.56	0.15	0.25	38	541	63	83	376	52	15	155	39		0	1	0.03	0.23
2020	0.26	0.67	0.18	0.25	24	565	26	103	479	65	17	163	40		0	3	0.13	0.32
2021	0.27	0.79	0.19	0.33	27	592	26	110	589	62	17	157	52		0	4	0.15	0.29
2022	0.22	0.83	0.16	0.32	37	629	13	98	687	51	11	141	45		0		0	0.25
2023	0.27	0.82	0.19	0.33	46	675	9	127	814	64	17	153	50	2	1.6	3	0.07	0.23
2024	0.17		0.12	0.2	7	682	0	82	896	83	14	172	34		0		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

#	Year	Title	Cited
1	2007	Audit committee characteristics and earnings management: evidence from Malaysia. (2007). Rahmat, Mohd Mohid ; Iskandar, Takiah Mohd ; Mohdsaleh, Norman. In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:147-163. Full description at Econpapers \|\| Download paper	34
2	2011	Cash conversion cycle and firms performance of Japanese firms. (2011). Nobanee, Haitham ; Abdullatif, Modar ; AlHajjar, Maryam . In: Asian Review of Accounting. RePEc:eme:arapps:v:19:y:2011:i:2:p:147-156. Full description at Econpapers \|\| Download paper	30
3	2007	Environmental disclosure and performance reporting in Malaysia. (2007). Amiruddin, Ahmad Marzuki ; Smith, Malcolm ; Yahya, Khadijah . In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:185-199. Full description at Econpapers \|\| Download paper	29
4	2010	Board ownership, audit committees effectiveness and corporate voluntary disclosures. (2010). Haron, Hasnah ; Akhtaruddin, M.. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:1:p:68-82. Full description at Econpapers \|\| Download paper	27
5	2010	Board ownership, audit committeesÃ¢â¬â¢ effectiveness, and corporate voluntary disclosures. (2010). Haron, Hasnah ; Akhtaruddin, M.. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:3:p:245-259. Full description at Econpapers \|\| Download paper	24
6	2014	The influence of board characteristics on sustainability reporting: Empirical evidence from Sri Lankan firms. (2014). Krishnan, Anbalagan ; Ho, Poh-Ling ; Shamil, Mohamed M. ; Shaikh, Junaid M.. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:2:p:78-97. Full description at Econpapers \|\| Download paper	20
7	2016	Corporate ecological transparency: theories and empirical evidence. (2016). Tang, Qingliang ; Luo, LE. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2015-0007. Full description at Econpapers \|\| Download paper	16
8	2007	Applying stakeholder theory to analyze corporate environmental performance: Evidence from Australian listed companies. (2007). Elijido-Ten, Evangeline. In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:164-184. Full description at Econpapers \|\| Download paper	15
9	2009	Determinants of financial and environmental disclosures through the internet by Malaysian companies. (2009). Al Arussi, Ali Saleh ; Hanefah, Mustafa Mohd ; Selamat, Mohamad Hisyam. In: Asian Review of Accounting. RePEc:eme:arapps:v:17:y:2009:i:1:p:59-76. Full description at Econpapers \|\| Download paper	13
10	2015	Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu . In: Asian Review of Accounting. RePEc:eme:arapps:v:23:y:2015:i:3:p:206-231. Full description at Econpapers \|\| Download paper	13
11	2013	Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market. (2013). Dunstan, Keitha ; Wan Adibah Wan Ismail, ; van Zijl, Tony ; Kamarudin, Khairul Anuar . In: Asian Review of Accounting. RePEc:eme:arapps:v:21:y:2013:i:1:p:53-73. Full description at Econpapers \|\| Download paper	13
12	2008	Corporate governance determinants on Australian resource companies financial instrument disclosure practices. (2008). Taylor, Grantley ; Van Der Zahn, Mitchell ; Neilson, John ; Tower, Greg . In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:1:p:56-73. Full description at Econpapers \|\| Download paper	12
13	2017	Audit quality and audit report lag: case of Indonesian listed companies. (2017). Rusmin, Rusmin ; Evans, John. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2015-0062. Full description at Econpapers \|\| Download paper	12
14	2008	The diffusion of technological and management accounting innovation: Malaysian evidence. (2008). Smith, Malcolm ; Abdullah, Zaharah ; Razak, Rafizan Abdul. In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:3:p:197-218. Full description at Econpapers \|\| Download paper	11
15	2016	Impact of corporate characteristics on human resource disclosures. (2016). Kaur, Surinder ; Singhania, Monica ; Raman, Venkat A. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2014-0103. Full description at Econpapers \|\| Download paper	11
16	2012	Ethnicity and accounting conservatism: Malaysian evidence. (2012). Ibrahim Kamal Abdul Rahman, ; Ismail, Zubaidah ; Yunos, Rahimah Mohamed ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:v:20:y:2012:i:1:p:34-57. Full description at Econpapers \|\| Download paper	10
17	2006	Environmental engagements through the lens of disclosure practices: A Malaysian story. (2006). Lehman, Glen ; Nasir, Noraini Mohd ; Yusoff, Haslinda. In: Asian Review of Accounting. RePEc:eme:arapps:v:14:y:2006:i:1:p:122-148. Full description at Econpapers \|\| Download paper	10
18	2013	A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia. (2013). Haji, Abdifatah Ahmed ; Nazli A. Mohd Ghazali, . In: Asian Review of Accounting. RePEc:eme:arapps:v:21:y:2013:i:1:p:27-52. Full description at Econpapers \|\| Download paper	10
19	2018	Product market competition, state-ownership, corporate governance and firm performance. (2018). Liu, LI ; Haman, Janto ; Qu, Wen. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2017-0080. Full description at Econpapers \|\| Download paper	9
20	2017	Managerial ability, tone of earnings announcements, and market reaction. (2017). Luo, Yan ; Zhou, Linying. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2016-0078. Full description at Econpapers \|\| Download paper	9
21	2016	Women directors, family ownership and earnings management in Malaysia. (2016). Abdullah, Shamsul Nahar ; Nor, KU. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2015-0067. Full description at Econpapers \|\| Download paper	9
22	2008	Stock prices and accounting information: evidence from Malaysia. (2008). Smith, Malcolm ; Pirie, Scott. In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:2:p:109-133. Full description at Econpapers \|\| Download paper	9
23	2018	A study of the relationships among environmental performance, environmental disclosure, and financial performance. (2018). Lu, Lucy Wenxiang ; Taylor, Martin Edward. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2016-0010. Full description at Econpapers \|\| Download paper	8
24	2019	Audit committee chair accounting expertise and audit report timeliness: The moderating effect of chair characteristics. (2019). Salleh, Zalailah ; Baatwah, Saeed Rabea ; Stewart, Jenny. In: Asian Review of Accounting. RePEc:eme:arapps:ara-12-2017-0190. Full description at Econpapers \|\| Download paper	8
25	2014	The value relevance and reliability of intangible assets: Evidence from Australia before and after adopting IFRS. (2014). Lu, Wei ; Ji, Xu-Dong. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:3:p:182-216. Full description at Econpapers \|\| Download paper	8
26	2019	Country-level governance, accounting standards, and tax avoidance: a cross-country study. (2019). Zeng, Tao. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2018-0179. Full description at Econpapers \|\| Download paper	8
27	2016	IFRS adoption and auditing: a review. (2016). Khlif, Hichem ; Achek, Imen . In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:3:p:338-361. Full description at Econpapers \|\| Download paper	7
28	2016	The impact of gender difference on the interpretation of uncertainty expressions. (2016). Han, Wenqi ; Hellmann, Andreas ; Lu, Meiting . In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:2:p:185-201. Full description at Econpapers \|\| Download paper	7
29	2007	Approaches to learning accounting: a cross-cultural study. (2007). Jackling, Beverley ; Donald, John . In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:100-121. Full description at Econpapers \|\| Download paper	7
30	2010	Corporate governance and earnings forecasts accuracy. (2010). Ahmad-Zaluki, Nurwati A. ; Wan-Hussin, Wan Nordin. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:1:p:50-67. Full description at Econpapers \|\| Download paper	7
31	2021	Business strategy, intellectual capital, firm performance, and bankruptcy risk: evidence from Omans non-financial sector companies. (2021). Dalwai, Tamanna ; Salehi, Mahdi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2021-0008. Full description at Econpapers \|\| Download paper	7
32	2021	Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country. (2021). Kamal, Yousuf . In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2020-0052. Full description at Econpapers \|\| Download paper	6
33	2017	Political connections, corporate governance, and tax aggressiveness in Malaysia. (2017). Abdul, Effiezal Aswadi ; Sanusi, Zuraidah Mohd ; Marzuki, Marziana Madah ; Ariff, Akmalia M. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2016-0053. Full description at Econpapers \|\| Download paper	6
34	2016	Culture control, capability and performance: evidence from creative industries in Indonesia. (2016). Ismail, Tubagus . In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:2:p:171-184. Full description at Econpapers \|\| Download paper	6
35	2016	The impact of gender difference on the interpretation of uncertainty expressions. (2016). Lu, Meiting ; Hellmann, Andreas ; Han, Wenqi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2014-0073. Full description at Econpapers \|\| Download paper	6
36	2015	Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2013-0076. Full description at Econpapers \|\| Download paper	6
37	2014	An empirical study on the determinants of information disclosure of Malaysian non-profit organizations. (2014). Wah, Bee Y. ; Zainon, S. ; Atan, R.. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:1:p:35-55. Full description at Econpapers \|\| Download paper	6
38	2014	Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey. (2014). El-Galfy, Ahmed M. ; Omran, Mohamed A.. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:3:p:257-286. Full description at Econpapers \|\| Download paper	6
39	2019	Is integrated reporting associated with corporate financing decisions? Some empirical evidence. (2019). Khan, Arifur ; Lemma, Tesfaye T ; Mihret, Dessalegn Getie ; Muttakin, Mohammad Badrul. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2018-0101. Full description at Econpapers \|\| Download paper	6
40	2010	The boycott model of foreign product purchase: an empirical test in China. (2010). Smith, Malcolm ; Li, Qianpin . In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:2:p:106-130. Full description at Econpapers \|\| Download paper	6
41	2018	Regulatory restriction on executive compensation, corporate governance and firm performance: Evidence from China. (2018). Jiang, Haiyan ; Zhang, Honghui . In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2016-0080. Full description at Econpapers \|\| Download paper	5
42	2018	Disclosure of corporate sustainability performance and firm performance in Asia. (2018). Maji, Santi Gopal ; Laskar, Najul. In: Asian Review of Accounting. RePEc:eme:arapps:ara-02-2017-0029. Full description at Econpapers \|\| Download paper	5
43	2011	Corporate communication for Vietnamese listed firms. (2011). Scully, Glennda ; Vu, Kelly Anh ; Tower, Greg . In: Asian Review of Accounting. RePEc:eme:arapps:v:19:y:2011:i:2:p:125-146. Full description at Econpapers \|\| Download paper	5
44	2014	Management accounting systems, enterprise risk management and organizational performance in financial institutions. (2014). Isa, Che Ruhana ; Wan Khairuzzaman Wan Ismail, ; Siti Zaleha Abdul Rasid, . In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:2:p:128-144. Full description at Econpapers \|\| Download paper	5
45	2018	Explaining IPO initial returns in Malaysia:ex ante uncertainty vs signalling. (2018). Badru, Bazeet Olayemi ; Ahmad-Zaluki, Nurwati A. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2016-0133. Full description at Econpapers \|\| Download paper	5
46	2011	Changes in management accounting practices in Malaysia. (2011). Smith, Malcolm ; Tuanmat, Tuan Zainun . In: Asian Review of Accounting. RePEc:eme:arapps:v:19:y:2011:i:3:p:221-242. Full description at Econpapers \|\| Download paper	5
47	2017	Effect of audit and compensation committee membership overlap on audit fees. (2017). Kalelkar, Rachana. In: Asian Review of Accounting. RePEc:eme:arapps:ara-12-2014-0128. Full description at Econpapers \|\| Download paper	5
48	2009	Determinants of financial and environmental disclosures through the internet by Malaysian companies. (2009). Hanefah, Mustafa Mohd ; Selamat, Mohamad Hisyam ; al Arussi, Ali Saleh. In: Asian Review of Accounting. RePEc:eme:arapps:13217340910956513. Full description at Econpapers \|\| Download paper	5
49	2020	A retrospective overview of the Asian Review of Accounting during 1992â2019. (2020). Kumar, Satish ; Sureka, Riya ; Pandey, Nitesh. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2019-0109. Full description at Econpapers \|\| Download paper	5
50	2009	Costs-benefits of adoption of IFRSs in countries with different harmonization histories. (2009). Taylor, Dennis W.. In: Asian Review of Accounting. RePEc:eme:arapps:v:17:y:2009:i:1:p:40-58. Full description at Econpapers \|\| Download paper	5

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

#	Year	Title	Cited
1	2007	Environmental disclosure and performance reporting in Malaysia. (2007). Amiruddin, Ahmad Marzuki ; Smith, Malcolm ; Yahya, Khadijah . In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:185-199. Full description at Econpapers \|\| Download paper	9
2	2019	Country-level governance, accounting standards, and tax avoidance: a cross-country study. (2019). Zeng, Tao. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2018-0179. Full description at Econpapers \|\| Download paper	8
3	2021	Business strategy, intellectual capital, firm performance, and bankruptcy risk: evidence from Omans non-financial sector companies. (2021). Dalwai, Tamanna ; Salehi, Mahdi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2021-0008. Full description at Econpapers \|\| Download paper	7
4	2017	Managerial ability, tone of earnings announcements, and market reaction. (2017). Luo, Yan ; Zhou, Linying. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2016-0078. Full description at Econpapers \|\| Download paper	6
5	2015	Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2013-0076. Full description at Econpapers \|\| Download paper	6
6	2016	The impact of gender difference on the interpretation of uncertainty expressions. (2016). Lu, Meiting ; Hellmann, Andreas ; Han, Wenqi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2014-0073. Full description at Econpapers \|\| Download paper	5
7	2009	Determinants of financial and environmental disclosures through the internet by Malaysian companies. (2009). Hanefah, Mustafa Mohd ; Selamat, Mohamad Hisyam ; al Arussi, Ali Saleh. In: Asian Review of Accounting. RePEc:eme:arapps:13217340910956513. Full description at Econpapers \|\| Download paper	4
8	2021	The effect of political connections on firm performance: evidence from Egypt. (2021). Eliwa, Yasser ; Eissa, Aref M. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2020-0064. Full description at Econpapers \|\| Download paper	4
9	2011	Cash conversion cycle and firms performance of Japanese firms. (2011). Alhajjar, Maryam ; Abdullatif, Modar ; Nobanee, Haitham. In: Asian Review of Accounting. RePEc:eme:arapps:13217341111181078. Full description at Econpapers \|\| Download paper	3
10	2023	The effect of political connections on firms auditor choice decisions and audit opinions: evidence from Egypt. (2023). Moussa, Tantawy ; Tantawy, Soad Moussa. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2022-0161. Full description at Econpapers \|\| Download paper	3
11	2010	Board ownership, audit committees effectiveness and corporate voluntary disclosures. (2010). Haron, Hasnah ; Akhtaruddin, M. In: Asian Review of Accounting. RePEc:eme:arapps:13217341011046015. Full description at Econpapers \|\| Download paper	3
12	2010	Board ownership, audit committeesâ effectiveness, and corporate voluntary disclosures. (2010). Haron, Hasnah ; Akhtaruddin, M. In: Asian Review of Accounting. RePEc:eme:arapps:13217341011089649. Full description at Econpapers \|\| Download paper	3
13	2019	Board independence and information asymmetry: family firms vs non-family firms. (2019). Sorensen, Susan ; Wu, Kean ; Sun, LI. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2018-0110. Full description at Econpapers \|\| Download paper	3
14	2021	Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country. (2021). Kamal, Yousuf . In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2020-0052. Full description at Econpapers \|\| Download paper	3
15	2014	The influence of board characteristics on sustainability reporting: Empirical evidence from Sri Lankan firms. (2014). Krishnan, Anbalagan ; Ho, Poh-Ling ; Shamil, Mohamed M. ; Shaikh, Junaid M.. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:2:p:78-97. Full description at Econpapers \|\| Download paper	3
16	2016	Impact of corporate characteristics on human resource disclosures. (2016). Kaur, Surinder ; Singhania, Monica ; Raman, Venkat A. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2014-0103. Full description at Econpapers \|\| Download paper	3
17	2010	The boycott model of foreign product purchase: an empirical test in China. (2010). Li, Qianpin ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:13217341011059381. Full description at Econpapers \|\| Download paper	3
18	2014	Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey. (2014). El-Galfy, Ahmed M ; Omran, Mohamed A. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2014-0013. Full description at Econpapers \|\| Download paper	3
19	2022	The determinants of risk reporting during the period of adoption of Basel II Accord: evidence from the Portuguese commercial banks. (2022). Ribeiro, Maria Fatima ; Sousa, Luiza ; Oliveira, Jonas ; Azevedo, Graa. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2021-0051. Full description at Econpapers \|\| Download paper	2
20	2018	Product market competition, state-ownership, corporate governance and firm performance. (2018). Liu, LI ; Haman, Janto ; Qu, Wen. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2017-0080. Full description at Econpapers \|\| Download paper	2
21	2022	Risk reporting: do country-level institutional forces really matter?. (2022). Oliveira, Jonas ; Serrasqueiro, Rogerio. In: Asian Review of Accounting. RePEc:eme:arapps:ara-10-2021-0193. Full description at Econpapers \|\| Download paper	2
22	2019	Stock pledging and earnings management: an empirical analysis. (2019). Choudhary, Sangita ; Bhatia, Sandhya ; Mazumdar, Smita ; Dugar, Amish. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2018-0074. Full description at Econpapers \|\| Download paper	2
23	2017	Auditor switching and audit fee discounting: the Iranian experience. (2017). Mohammadrezaei, Fakhroddin ; Mohd-Saleh, Norman. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2016-0070. Full description at Econpapers \|\| Download paper	2
24	2022	Do religion and politics impact corporate governance diversity policy?. (2022). Zhou, Haiyan ; Sami, Heibatollah ; Gupta, Parveen P. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2021-0181. Full description at Econpapers \|\| Download paper	2
25	2011	Cash conversion cycle and firms performance of Japanese firms. (2011). Nobanee, Haitham ; Abdullatif, Modar ; AlHajjar, Maryam . In: Asian Review of Accounting. RePEc:eme:arapps:v:19:y:2011:i:2:p:147-156. Full description at Econpapers \|\| Download paper	2
26	2017	Political connections, corporate governance, and tax aggressiveness in Malaysia. (2017). Abdul, Effiezal Aswadi ; Sanusi, Zuraidah Mohd ; Marzuki, Marziana Madah ; Ariff, Akmalia M. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2016-0053. Full description at Econpapers \|\| Download paper	2
27	2019	Family ownership and earnings quality of Thai firms. (2019). Sen, Pradyot K ; Boonlert, Kriengkrai. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2018-0085. Full description at Econpapers \|\| Download paper	2
28	2015	Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu . In: Asian Review of Accounting. RePEc:eme:arapps:v:23:y:2015:i:3:p:206-231. Full description at Econpapers \|\| Download paper	2
29	2008	The diffusion of technological and management accounting innovation: Malaysian evidence. (2008). Smith, Malcolm ; Abdullah, Zaharah ; Razak, Rafizan Abdul. In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:3:p:197-218. Full description at Econpapers \|\| Download paper	2
30	2018	Explaining IPO initial returns in Malaysia:ex ante uncertainty vs signalling. (2018). Badru, Bazeet Olayemi ; Ahmad-Zaluki, Nurwati A. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2016-0133. Full description at Econpapers \|\| Download paper	2
31	2017	Effect of audit and compensation committee membership overlap on audit fees. (2017). Kalelkar, Rachana. In: Asian Review of Accounting. RePEc:eme:arapps:ara-12-2014-0128. Full description at Econpapers \|\| Download paper	2
32	2017	Audit quality and audit report lag: case of Indonesian listed companies. (2017). Rusmin, Rusmin ; Evans, John. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2015-0062. Full description at Econpapers \|\| Download paper	2
33	2018	Does board gender diversity affect the transparency of corporate political disclosure?. (2018). Luo, Yan ; Deboskey, D G ; Wang, Jeff. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2017-0141. Full description at Econpapers \|\| Download paper	2
34	2023	Intellectual capital and firm performance: the moderating effect of auditor characteristics. (2023). Liu, Hongyi ; Rahman, Md Jahidur. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2022-0054. Full description at Econpapers \|\| Download paper	2
35	2013	Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market. (2013). Dunstan, Keitha ; Wan Adibah Wan Ismail, ; van Zijl, Tony ; Kamarudin, Khairul Anuar . In: Asian Review of Accounting. RePEc:eme:arapps:v:21:y:2013:i:1:p:53-73. Full description at Econpapers \|\| Download paper	2
36	2012	Firm size, disclosure and cost of equity capital. (2012). Hassan, Mohamat Sabri ; Mohdsaleh, Norman ; Embong, Zaini. In: Asian Review of Accounting. RePEc:eme:arapps:13217341211242178. Full description at Econpapers \|\| Download paper	2
37	2022	Betting against real earnings management. (2022). Ali, Asgar ; Bansal, Manish. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2021-0091. Full description at Econpapers \|\| Download paper	2
38	2019	Tone of earnings announcements in sin industries. (2019). Zhou, Linying ; Luo, Yan. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2018-0138. Full description at Econpapers \|\| Download paper	2
39	2016	IFRS adoption and auditing: a review. (2016). Khlif, Hichem ; Achek, Imen . In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:3:p:338-361. Full description at Econpapers \|\| Download paper	2
40	2019	Working capital management and firm performance in China. (2019). Ren, Ting ; Liu, Nan ; Hu, Yijun ; Xiao, Youzhi ; Yang, Hongyan. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2018-0099. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 14

Year	Title
2024
2024
2024
2024
2024
2024	Do shifting practices vary across the firm life cycle?. (2024). Bansal, Manish. In: Australian Journal of Management. RePEc:sae:ausman:v:49:y:2024:i:2:p:142-169. Full description at Econpapers \|\| Download paper
2024
2024	Can We Predict the Financial Distress of Banks in Sub-Saharan Africa?. (2024). Gyimah, Prince ; Appiah, Kingsley Opoku ; Opoku, Samuel. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:3:p:21582440241274127. Full description at Econpapers \|\| Download paper
2024	When attention to climate change matters: The impact of climate risk disclosure on firm market value. (2024). Pisello, Anna Laura ; Colladon, Andrea Fronzetti ; Vestrelli, Roberto. In: Energy Policy. RePEc:eee:enepol:v:185:y:2024:i:c:s0301421523005232. Full description at Econpapers \|\| Download paper
2024
2024
2024
2024
2024	Navigating the Terrain of Sustainable Finance: A Phenomenological and Narrative Enquiry into Managerial Challenges. (2024). Joseph, Robinson ; al Owais, Abdelaziz. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2024-06-32. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2023

Year	Citing document
2023	An examination of UK companies modern slavery disclosure practices: Does board gender diversity matter?. (2023). Allam, Amir ; Moussa, Tantawy ; Elmarzouky, Mahmoud. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:8:p:5382-5402. Full description at Econpapers \|\| Download paper
2023	Bank competition and zombie company: Empirical evidence from China. (2023). Zhao, Jingmei ; Ren, Meixu ; Shen, YU. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:297-318. Full description at Econpapers \|\| Download paper
2023

Recent citations received in 2022

Year	Citing document

Recent citations received in 2021

Year	Citing document
2021	Earnings Management Methods and CEO Political Affiliation. (2021). Torsin, Wouter ; Thewissen, James ; Ozgur, Arslan-Ayaydin. In: LIDAM Discussion Papers LFIN. RePEc:ajf:louvlf:2021017. Full description at Econpapers \|\| Download paper
2021	Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure. (2021). Capitanio, Fabian ; Manni, Francesco ; Faccia, Alessio. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:16:p:8876-:d:610756. Full description at Econpapers \|\| Download paper
2021	The Relationship of Sustainability Communication on Social Media with Banking Consumersâ Loyalty through e-WOM. (2021). Yanxiong, WU ; Lin, Wang ; Wei, Gao ; Musse, Sadik Yusuf ; Jingdong, Yan. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:7:p:3832-:d:527295. Full description at Econpapers \|\| Download paper
2021	How to make corporate social disclosures comparable?. (2021). Zyznarska-Dworczak, Beata ; Kordela, Dominika ; Czaja-Cieszyska, Hanna. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:9:y:2021:i:2:p:268-288. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	67	58
2	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	57	23
3	International Journal of Disclosure and Governance / Palgrave Macmillan	9	23
4	Journal of International Accounting, Auditing and Taxation / Elsevier	19	17
5	SAGE Open / SAGE Publications	21	15
6	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	37	11
7	Business Strategy and the Environment / Wiley Blackwell	75	10
8	International Journal of Financial Research / International Journal of Financial Research, Sciedu Press	11	10
9	Journal of Behavioral and Experimental Finance / Elsevier	32	8
10	Research in International Business and Finance / Elsevier	50	8
11	JRFM / MDPI	24	7