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Citation Profile [Updated: 2025-01-21 17:37:07]
5 Years H Index
17
Impact Factor (IF)
0.53
5 Years IF
0.39
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
2005 0 0.51 0 0 8 8 83 0 0 0 0 0 0.24
2006 0.25 0.51 0.1 0.25 12 20 88 2 2 8 2 8 2 0 0 0.23
2007 0.45 0.46 0.36 0.45 8 28 82 10 12 20 9 20 9 0 0 0.2
2008 0.45 0.49 0.47 0.43 8 36 33 17 29 20 9 28 12 0 0 0.23
2009 0.44 0.48 0.5 0.47 12 48 88 24 53 16 7 36 17 3 12.5 0 0.24
2010 0.5 0.48 0.73 0.6 14 62 121 45 98 20 10 48 29 3 6.7 0 0.21
2011 0.19 0.52 0.51 0.54 14 76 83 39 137 26 5 54 29 6 15.4 1 0.07 0.24
2012 0.57 0.52 0.67 0.46 13 89 76 59 197 28 16 56 26 7 11.9 0 0.22
2013 0.48 0.56 0.6 0.48 16 105 55 63 260 27 13 61 29 0 1 0.06 0.24
2014 0.17 0.55 0.58 0.46 18 123 80 71 331 29 5 69 32 8 11.3 5 0.28 0.23
2015 0.06 0.55 0.35 0.31 13 136 46 48 379 34 2 75 23 0 0 0.23
2016 0.42 0.52 0.62 0.39 24 160 91 99 478 31 13 74 29 29 29.3 9 0.38 0.21
2017 0.32 0.54 0.37 0.32 35 195 82 72 550 37 12 84 27 8 11.1 2 0.06 0.22
2018 0.32 0.55 0.61 0.47 20 215 33 131 681 59 19 106 50 15 11.5 4 0.2 0.23
2019 0.24 0.56 0.43 0.35 15 230 19 98 779 55 13 110 38 0 2 0.13 0.23
2020 0.26 0.67 0.41 0.34 16 246 23 101 880 35 9 107 36 0 0 0.32
2021 0.23 0.79 0.41 0.41 16 262 21 107 987 31 7 110 45 0 1 0.06 0.29
2022 0.34 0.83 0.3 0.23 15 277 23 82 1069 32 11 102 23 5 6.1 3 0.2 0.25
2023 0.55 0.82 0.28 0.32 15 292 7 82 1151 31 17 82 26 0 4 0.27 0.23
2024 0.53 0.28 0.39 16 308 0 87 1238 30 16 77 30 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
#YearTitleCited
12010Have IFRS Affected Earnings Management in the European Union?. (2010). Jarne, Jos Ignacio ; Callao, Susana. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189.

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39
22017Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive. (2017). Dumitru, Mdlina ; Krasodomska, Joanna ; Gue, Raluca-Gina ; Dyduch, Justyna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:279-304.

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37
32016The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227.

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36
42005International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164.

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32
52007Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254.

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30
62007An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS). (2007). Calu, Daniela ; Olimid, Lavinia . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:169-206.

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28
72009Environmental Disclosure and the Cost of Equity: The French Case. (2009). Djean, Frdrique ; Martinez, Isabelle. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80.

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22
82009The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194.

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22
92011Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter . In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67.

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20
102014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Clatworthy, Mark ; Osma, Beatriz Garca ; Jeanjean, Thomas ; Cascino, Stefano ; Imam, Shahed ; Gassen, Joachim. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209.

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20
112005Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Jones, Colwyn T. ; Luther, Robert . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193.

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19
122006The Use of Fair Value in IFRS. (2006). Cairns, David . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22.

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19
132009Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. (2009). JENY, Anne ; Richard, Chrystelle ; Dick, Wolfgang ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:3-24.

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19
142011International Accounting Standardisation: Is Politics Back?. (2011). Burlaud, Alain ; Colasse, Bernard. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47.

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18
152006Implications of the IAS Regulation for Research into the International Differences in Accounting Systems. (2006). Sellhorn, Thorsten ; Gornik-Tomaszewski, Sylwia . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:187-217.

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18
162005Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge*. (2005). Tokar, Mary . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:47-68.

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18
172010On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226.

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18
182006International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe. (2006). Hoogendoorn, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:23-26.

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17
192014Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Mechelli, Alessandro ; Cimini, Riccardo. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87.

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16
202007What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. (2007). Klostermann, Margret . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:141-168.

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16
212010The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. (2010). Haller, Axel ; Gee, Maria ; Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:97-122.

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16
222014Lease Accounting: A Review of Recent Literature. (2014). Barone, Elisabetta ; Moya, Soledad ; Birt, Jacqueline. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54.

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15
232016Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:329-352.

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15
242010The Communication Gap: Why Doesnt Accounting Research Make a Greater Contribution to Debates on Accounting Policy?. (2010). Singleton-Green, Brian . In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:129-145.

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15
252006Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100. (2006). Aisbitt, Sally . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:117-133.

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15
26Stewardship and the Objectives of Financial Statements: A Comment on IASBs Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Quali. (2007). Lennard, Andrew . In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:1:p:51-66.

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13
272011Accounting Research and Accounting Policy: What Kind of Gap?. (2011). Rutherford, Brian. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:141-154.

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12
282018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?. (2018). Hellman, Niclas ; Gutierrez, Soledad Moya ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321.

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12
292013Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Lesage, Cdric ; Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana . In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199.

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12
302015The Emergence of the Incurred-Loss Model for Credit Losses in IAS 39. (2015). Camfferman, Kees. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:1-35.

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12
312017Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. (2017). Albu, Nadia ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:249-260.

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11
322021From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study. (2021). Farneti, Federica ; Costa, Ericka ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:353-377.

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11
332012Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Mora, Araceli ; Abela, Mario . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170.

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11
342012The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. (2012). Wagenhofer, Alfred ; Wysocki, Peter ; Trombetta, Marco . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:127-146.

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11
352014The International Accounting Standards Board and Evidence-Informed Standard-Setting. (2014). Teixeira, Alan . In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:5-12.

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11
362012Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59.

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11
372008Actuarial Gains and Losses: the Choice of the Accounting Method. (2008). Morais, Ana Isabel. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:127-139.

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11
382011Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania. (2011). faff, robert ; Hodgson, Allan ; Albu, Nadia. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:155-184.

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11
392005The Changing Relationship between Tax and Financial Reporting in Spain. (2005). Oliveras, Ester ; Puig, Xavier . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207.

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10
402012EC Green Paper Proposals and Audit Quality. (2012). Quick, Reiner. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:17-38.

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10
412019The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. (2019). Salvatori, Federica ; Magnaghi, Elisabetta ; Aureli, Selena. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:3:p:290-312.

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10
422012The Legitimacy of the IASB. (2012). Walton, Peter ; Danjou, Philippe. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:1-15.

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10
432010On the Definitions of Income, Expenses and Profit in IFRS. (2010). Barker, Richard. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:147-158.

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10
442015Segment Reporting: Is IFRS 8 Really Better?. (2015). Aleksanyan, Mark ; Danbolt, JO. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:37-60.

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10
452008Accounting Conservatism under IFRS. (2008). Hellman, Niclas. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:71-100.

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10
462006The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands. (2006). de Jong, Abe ; Verwijmeren, Patrick. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:169-185.

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10
472011Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?. (2011). Orens, Raf ; Van der Tas, Leo ; Lybaert, Nadine ; Jorissen, Ann. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:211-234.

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10
482009Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany. (2009). Haller, Axel ; Eierle, Brigitte . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:195-230.

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10
492020The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors. (2020). Theis, Jochen ; Ratzinger-Sakel, Nicole ; Kohler, Annette . In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:105-128.

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9
502017The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries. (2017). LUNGU, Camelia Iuliana ; Dasclu, Cornelia ; Caraiani, Chiraa . In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:331-357.

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9
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12016The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227.

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9
22020The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors. (2020). Theis, Jochen ; Ratzinger-Sakel, Nicole ; Kohler, Annette . In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:105-128.

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7
32022Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies. (2022). Costa, Ericka ; Agostini, Marisa ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:78-109.

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5
42021Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee. (2021). Jahan, Mosammet Asma ; Nahar, Shamsun. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:378-406.

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5
52017Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. (2017). Albu, Nadia ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:249-260.

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5
62017Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive. (2017). Dumitru, Mdlina ; Krasodomska, Joanna ; Gue, Raluca-Gina ; Dyduch, Justyna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:279-304.

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4
72021From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study. (2021). Farneti, Federica ; Costa, Ericka ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:353-377.

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4
82011International Accounting Standardisation: Is Politics Back?. (2011). Burlaud, Alain ; Colasse, Bernard. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47.

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4
92022Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors. (2022). Krasodomska, Joanna ; Panfilo, Silvia. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:226-253.

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4
102016Does Ethical Culture in Audit Firms Support Auditor Objectivity?. (2016). Svanberg, Jan ; Ohman, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:65-79.

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4
112018Disclosure Practices by Family Firms: Evidence from Swedish Publicly Listed Firms. (2018). Vural, Derya. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:3:p:347-373.

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3
122017The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries. (2017). LUNGU, Camelia Iuliana ; Dasclu, Cornelia ; Caraiani, Chiraa . In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:331-357.

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3
132023Corporate Sustainability Reporting in Europe: A Scoping Review. (2023). Melloni, Gaia ; Husmann, Anna ; Dinh, Tami. In: Accounting in Europe. RePEc:taf:acceur:v:20:y:2023:i:1:p:91-119.

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3
142022The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU). (2022). Orij, Rene P ; Breijer, Ries. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:2:p:332-361.

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3
152014Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Mechelli, Alessandro ; Cimini, Riccardo. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87.

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3
162009The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis . In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194.

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3
172020The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector. (2020). Zampella, Annamaria ; Allini, Alessandra ; Giner, Begoa. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:129-157.

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3
182022Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence. (2022). Islam, Mohammad Nazrul ; Nahar, Shamsun ; Mollik, Abu Taher ; Bepari, Md Khokan. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:3:p:397-422.

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2
192022The Future of Corporate Reporting. (2022). Kajuter, Peter ; Cho, Charles H ; Stacchezzini, Riccardo. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:1-6.

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2
202018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?. (2018). Hellman, Niclas ; Gutierrez, Soledad Moya ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321.

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2
212013Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency. (2013). Black, Celeste M.. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:223-239.

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2
222012The Struggle for a Common Interim Reporting Frequency Regime in Europe. (2012). Link, Benedikt . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:191-226.

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2
232016Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016. (2016). Hashim, Noor ; Ohanlon, John ; Li, Weijia . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:229-267.

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2
242005International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Saccon, Chiara ; Delvaille, Pascale ; Ebbers, Gabi . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164.

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2
252022The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises. (2022). Dumitru, Madalina ; Dragomir, Voicu-Dan ; Feleaga, Liliana. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:110-151.

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2
262021Did the International Financial Reporting Standards Increase the Audit Expectation Gap? An Exploratory Study. (2021). Astolfi, Pierre. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:2:p:166-195.

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2
272009Environmental Disclosure and the Cost of Equity: The French Case. (2009). Djean, Frdrique ; Martinez, Isabelle. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80.

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282023Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity. (2023). Abubakar, Nuhu ; Salami, Suleiman ; Anifowose, Mutalib ; Ahmed, Abubakar. In: Accounting in Europe. RePEc:taf:acceur:v:20:y:2023:i:1:p:120-138.

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292016Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. (2016). Schatt, Alain ; Walliser, Elisabeth ; Bessieux-Ollier, Corinne ; Doukakis, Leonidas . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:307-327.

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302015Extending the Classification of European Countries by their IFRS Practices: A Research Note. (2015). Branco, Manuel ; Sarquis, Raquel ; Loureno, Isabel Costa ; Pais, Claudio. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:2:p:223-232.

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312012How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands. (2012). Langendijk, Henk ; Bissessur, Sanjay ; Vergoossen, Ruud ; Litjens, Robin . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:227-250.

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322016Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:329-352.

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332018Making Deferred Taxes Relevant. (2018). Brouwer, Arjan ; Naarding, Ewout . In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:200-230.

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342022The Effect of Business Strategy on Risk Disclosure. (2022). Mussig, Anke ; Weber, Veronique. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:190-225.

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352014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Clatworthy, Mark ; Osma, Beatriz Garca ; Jeanjean, Thomas ; Cascino, Stefano ; Imam, Shahed ; Gassen, Joachim. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209.

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362012Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59.

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372017Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus. (2017). Alexander, David ; Alon, Anna . In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:261-278.

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382014The International Accounting Standards Board and Evidence-Informed Standard-Setting. (2014). Teixeira, Alan . In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:5-12.

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392019The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. (2019). Salvatori, Federica ; Magnaghi, Elisabetta ; Aureli, Selena. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:3:p:290-312.

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402015Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making. (2015). Holthoff, Gero ; Weissenberger, Barbara E ; Hoos, Florian . In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:107-125.

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412012The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. (2012). Wagenhofer, Alfred ; Wysocki, Peter ; Trombetta, Marco . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:127-146.

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422022Disclosure on the Sustainable Development Goals – Evidence from Europe. (2022). Szekely, Manuel ; Hummel, Katrin. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:152-189.

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432016Audit Partner Tenure and Independence in a Low Litigation Risk Setting. (2016). Garcia-Blandon, Josep ; Argiles-Bosch, Josep M. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:405-424.

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Citing documents used to compute impact factor: 16
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2024Sustainability reporting with two different voices: The European Union and the International Sustainability Standards Board. (2024). Krivogorsky, Victoria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:56:y:2024:i:c:s1061951824000417.

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2024Hyperbole or reality? The effect of auditors AI education on audit report timeliness. (2024). Zhang, Jin-Jin ; Liao, Fang-Nan ; Chen, Tian-Xiang ; Yan, Xiang. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s1057521923005665.

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2024How compliant are state-owned enterprises in Austria and Slovenia with regard to their sustainability reports?. (2024). Stanimirovic, Tatjana ; Bauer, Philumena ; Greiling, Dorothea. In: Public Sector Economics. RePEc:ipf:psejou:v:48:y:2024:i:3:p:283-310.

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2024Exploring the role of companies and sustainability disclosure in achieving sustainable development goals: A focus on zero hunger and social inclusion. (2024). di Maria, Chiara ; Damiano, Rodolfo. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:4:p:2715-2732.

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2024Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature. (2024). Perera, Ahesha ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:1:p:129-159.

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2024Unlocking Green Deal Data: Innovative Approaches for Data Governance and Sharing in Europe. (2024). Sara, Thabit Gonzalez ; de Souza, Peter ; Giovanni, Maccani ; Riikka, Kaukonen Lindholm ; Stefania, Milan ; Angela, Daly ; Paola, Pierri ; Manuel, Portela ; Marisa, Ponti. In: JRC Research Reports. RePEc:ipt:iptwpa:jrc139026.

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2024
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2024Board gender diversity reform and corporate carbon emissions. (2024). Kowalewski, Oskar ; Duan, Tinghua ; Guo, Siyue ; Barroso, Raul. In: Journal of Corporate Finance. RePEc:eee:corfin:v:87:y:2024:i:c:s0929119924000786.

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2024Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Unions Directive 2014/95. (2024). Eliwa, Yasser ; Saleh, Ahmed ; Aboud, Ahmed. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:1305-1320.

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2024SOEs commitment to transparency: Voluntary disclosure as a driver of mandatory disclosure. (2024). Aguilar, Nieves Gomez ; Conesa, Maria C ; Jorge, Manuel Larran ; Lopez, Estibaliz Biedma. In: Annals of Public and Cooperative Economics. RePEc:bla:annpce:v:95:y:2024:i:3:p:883-917.

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2024Are key audit matter disclosures useful in assessing the financial distress level of a client firm?. (2024). Wellmeyer, Patricia ; Pincus, Morton ; Muoz-Izquierdo, Nora ; Camacho-Miñano, Maria-del-Mar, . In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:2:s0890838923000331.

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2024Methodical Aspects of the Integrated Reporting Preparation. (2024). Sherstiuk, Oleksandr. In: Oblik i finansi. RePEc:iaf:journl:y:2024:i:1:p:22-27.

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Recent citations
Recent citations received in 2023

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2023
2023Nexus between Sustainability Reporting and Firm Performance: Considering Industry Groups, Accounting, and Market Measures. (2023). Dincer, Caner ; Keskin, Aye Rem. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:7:p:5849-:d:1109276.

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2023
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2022Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms. (2022). Jarvis, Robin ; Eierle, Brigitte ; Brasch, Annika. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:48:y:2022:i:c:s1061951822000404.

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2022The Human Capital Risk Reporting of Listed South African Companies: Exploring a Reporting Framework to Support Corporate Governance. (2022). de Beer, Leon Tielman ; Scholtz, Salome Elizabeth ; Bruwer, Monique ; Rothmann, Johanna Christina. In: Administrative Sciences. RePEc:gam:jadmsc:v:12:y:2022:i:4:p:123-:d:922528.

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2022.

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Recent citations received in 2021

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2021Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies. (2021). Tarquinio, Lara ; Posadas, Stefania Carolina. In: Administrative Sciences. RePEc:gam:jadmsc:v:11:y:2021:i:3:p:89-:d:625805.

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