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Citation Profile [Updated: 2025-01-21 17:37:07]
5 Years H Index
50
Impact Factor (IF)
0.65
5 Years IF
0.81
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 0.05 0 42 42 171 2 2 0 0 2 100 2 0.05 0.06
1993 0.05 0.13 0.03 0.05 49 91 137 3 5 42 2 42 2 3 100 1 0.02 0.06
1994 0.02 0.14 0.02 0.02 34 125 145 2 7 91 2 91 2 0 0 0.07
1995 0 0.22 0.02 0.02 50 175 281 3 10 83 125 3 1 33.3 0 0.09
1996 0.05 0.25 0.05 0.07 60 235 235 12 22 84 4 175 12 0 0 0.12
1997 0.05 0.24 0.17 0.09 29 264 252 46 68 110 5 235 21 25 54.3 2 0.07 0.11
1998 0.18 0.28 0.22 0.13 55 319 277 69 137 89 16 222 28 22 31.9 3 0.05 0.13
1999 0.19 0.31 0.31 0.15 42 361 332 112 249 84 16 228 34 56 50 8 0.19 0.15
2000 0.15 0.36 0.25 0.14 34 395 461 97 346 97 15 236 33 24 24.7 4 0.12 0.16
2001 0.16 0.39 0.2 0.14 36 431 353 85 431 76 12 220 31 42 49.4 1 0.03 0.17
2002 0.23 0.41 0.31 0.15 42 473 495 148 579 70 16 196 30 97 65.5 3 0.07 0.21
2003 0.12 0.44 0.13 0.12 37 510 412 67 646 78 9 209 25 6 9 0 0.22
2004 0.1 0.49 0.16 0.19 32 542 503 87 733 79 8 191 37 8 9.2 4 0.13 0.22
2005 0.26 0.51 0.24 0.34 37 579 1076 135 871 69 18 181 61 8 5.9 1 0.03 0.24
2006 0.54 0.51 0.38 0.47 29 608 351 232 1103 69 37 184 86 8 3.4 1 0.03 0.23
2007 0.59 0.46 0.39 0.47 28 636 833 251 1354 66 39 177 83 3 1.2 1 0.04 0.2
2008 0.54 0.49 0.46 0.61 30 666 722 308 1663 57 31 163 99 9 2.9 3 0.1 0.23
2009 0.72 0.48 0.48 0.66 41 707 498 339 2002 58 42 156 103 3 0.9 0 0.24
2010 0.55 0.48 0.67 0.74 37 744 496 499 2501 71 39 165 122 28 5.6 4 0.11 0.21
2011 0.45 0.52 0.67 0.76 33 777 181 521 3022 78 35 165 126 9 1.7 5 0.15 0.24
2012 0.37 0.52 0.6 0.69 34 811 368 488 3510 70 26 169 116 6 1.2 1 0.03 0.22
2013 0.43 0.56 0.7 0.67 17 828 222 574 4086 67 29 175 118 5 0.9 8 0.47 0.24
2014 0.59 0.55 0.68 0.62 27 855 320 580 4669 51 30 162 100 16 2.8 4 0.15 0.23
2015 0.55 0.55 0.72 0.64 29 884 354 631 5304 44 24 148 94 18 2.9 6 0.21 0.23
2016 0.66 0.52 0.67 0.66 31 915 305 610 5917 56 37 140 92 19 3.1 3 0.1 0.21
2017 0.78 0.54 0.69 0.88 33 948 211 651 6569 60 47 138 121 7 1.1 4 0.12 0.22
2018 0.61 0.55 0.82 0.93 32 980 247 806 7376 64 39 137 128 5 0.6 4 0.13 0.23
2019 0.42 0.56 0.65 0.79 38 1018 208 664 8040 65 27 152 120 0 2 0.05 0.23
2020 0.84 0.67 0.73 0.97 39 1057 157 776 8816 70 59 163 158 0 10 0.26 0.32
2021 0.77 0.79 0.79 1 41 1098 149 867 9683 77 59 173 173 1 0.1 5 0.12 0.29
2022 0.89 0.83 0.71 1.09 43 1141 89 815 10498 80 71 183 200 0 6 0.14 0.25
2023 1 0.82 0.67 1.1 45 1186 21 799 11297 84 84 193 213 0 4 0.09 0.23
2024 0.65 0.51 0.81 69 1255 4 636 11933 88 57 206 166 0 5 0.07
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39.

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254
22007IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702.

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171
32008Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745.

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159
41995The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280.

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148
52010How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423.

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131
62005The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61.

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124
72005Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180.

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122
82007The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583.

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119
92015The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Clarkson, Peter M ; Richardson, Gordon D ; Pinnuck, Matthew ; Li, Yue. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580.

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113
101997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68.

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111
112002The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773.

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107
122000The new social audits: accountability, managerial capture or the agenda of social champions?. (2000). David L. Owen, Tracey A. Swift, Christopher Humphr, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:81-98.

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100
132004Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497.

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93
142007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826.

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93
152016Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Cahan, Steven F ; van Staden, Chris J ; Naiker, Vic ; Jeter, Debra C ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611.

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92
162005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Cuijpers, Rick ; Buijink, Willem . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524.

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91
172007The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33.

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89
182004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340.

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89
192013Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37.

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86
202005The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126.

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84
212003ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Jazayeri, Mostafa ; Scapens, Robert . In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233.

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80
222009Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62.

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79
231998The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621.

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77
242005The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Van Lent, Laurence ; Nikolaev, Valeri . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724.

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77
252008Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469.

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77
262006Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525.

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72
272008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445.

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70
282008Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127.

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69
292002Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740.

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66
302015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61.

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66
312008Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717.

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66
322008Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96.

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65
332007The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196.

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64
342012IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. (2012). Nobes, Christopher ; Kvaal, Erlend. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:343-371.

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63
351999Financial reporting on the Internet by leading UK companies. (1999). B. M. Craven, C. L. Marston, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:321-333.

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63
362000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. (2000). Depoers, Florence. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:2:p:245-263.

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63
372010The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Falk, Haim ; Barniv, Ran ; Aharony, Joseph. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578.

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62
382017Internal Control and Stock Price Crash Risk: Evidence from China. (2017). Chen, Jun ; Zhang, Feida ; Dong, Wang ; Chan, Kam C. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:125-152.

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61
392014Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Achleitner, Ann-Kristin ; Gunther, Nina ; Siciliano, Gianfranco . In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461.

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60
402007External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454.

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60
412003Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153.

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59
422014Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Prencipe, Annalisa ; Bar-Yosef, Sasson. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385.

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59
432007The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362.

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58
442000Environmental disclosures in the annual reports of large companies in Spain. (2000). MONEVA, JOSE ; Llena, Fernando. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:7-29.

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57
452005The adoption of International Accounting Standards in the European Union. (2005). Whittington, Geoffrey. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:127-153.

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56
462006The negative impact of R&D capitalization: A value relevance approach. (2006). Jeanjean, Thomas ; JENY, Anne. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61.

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55
472009Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Davila, Antonio ; Foster, George ; Oyon, Daniel . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311.

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54
482005An institutional perspective of accountants new roles - the interplay of contradictions and praxis. (2005). Baldvinsdottir, Gudrun ; Burns, John. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:725-757.

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53
492000A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. (2000). Adams, Carol ; Carol A. Adams, Nongnooch Kuasirikun, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:53-79.

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52
501992Accounting calculation and the shifting sphere of the economic. (1992). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:125-143.

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50
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12015The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Clarkson, Peter M ; Richardson, Gordon D ; Pinnuck, Matthew ; Li, Yue. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580.

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39
22005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Van Velthoven, Barbara ; Cormier, Denis. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39.

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31
32016Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Cahan, Steven F ; van Staden, Chris J ; Naiker, Vic ; Jeter, Debra C ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611.

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26
42017Internal Control and Stock Price Crash Risk: Evidence from China. (2017). Chen, Jun ; Zhang, Feida ; Dong, Wang ; Chan, Kam C. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:125-152.

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25
52005The value relevance of environmental performance. (2005). Nilsson, Henrik ; Nyquist, Siv ; Hassel, Lars . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61.

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23
62008Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Kolk, Ans ; Levy, David. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745.

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22
72007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Parbonetti, Antonio ; Cerbioni, Fabrizio . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826.

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17
82007The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Chow, D. ; Matolcsy, Z. ; Lim, S.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583.

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16
92010How did Financial Reporting Contribute to the Financial Crisis?. (2010). Barth, Mary ; Landsman, Wayne . In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423.

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16
102021The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework. (2021). Liu, Baohua ; Chen, Yining ; Chan, Kam C. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:4:p:733-765.

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15
112018Returnee Talent and Corporate Investment: Evidence from China. (2018). Dai, Yunhao ; Liu, Shasha ; Kong, Dongmin. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:2:p:313-337.

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15
122020Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter?. (2020). Hasan, Mostafa Monzur. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:1:p:147-168.

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14
132008Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127.

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13
142008Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469.

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12
152016Determinants and Economic Consequences of Non-financial Disclosure Quality. (2016). Gao, Fang ; Fu, Renhui ; Ni, Chenkai ; Dong, YI. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:2:p:287-317.

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12
162007IFRS Adoption and Accounting Quality: A Review. (2007). Sun, Kevin Jialin ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702.

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12
172018Corporate Risk Disclosure and Audit Fee: A Text Mining Approach. (2018). Yang, Rong ; Wu, Kean ; Liu, Manlu ; Yu, Yang. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:583-594.

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12
182014Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Achleitner, Ann-Kristin ; Gunther, Nina ; Siciliano, Gianfranco . In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461.

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11
192021When Do Investors Value Key Audit Matters?. (2021). Moroney, Robyn ; Xiao, Xinning ; Phang, Soon-Yeow. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:1:p:63-82.

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11
202014Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms. (2014). Imperatore, Claudia ; Gomez-Mejia, Luis ; GOMEZ -MEJIA, LUIS ; Cruz, Cristina. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:387-402.

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11
212009Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Davila, Antonio ; Foster, George ; Oyon, Daniel . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311.

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11
222018Real Earnings Management and Information Asymmetry in the Equity Market. (2018). Abad, David ; Yague, Jose ; Sanchez-Ballesta, Juan Pedro ; Cutillas-Gomariz, Fuensanta M. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:2:p:209-235.

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11
232020Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting. (2020). Caglio, Ariela ; Melloni, Gaia ; Perego, Paolo. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:1:p:55-83.

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11
242008Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96.

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252021Political Uncertainty and Accounting Conservatism. (2021). Dai, Lili ; Ngo, Phong. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:2:p:277-307.

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262017Corporate Opacity and Cost of Debt for Family Firms. (2017). Ma, Liangbo ; Tian, Gary. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:27-59.

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272016Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions. (2016). Hardies, Kris ; Branson, Joël ; Breesch, Diane . In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:1:p:7-34.

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282004Predicting corporate failure: empirical evidence for the UK. (2004). Charitou, Andreas ; Neophytou, Evi ; Charalambous, Chris . In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497.

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292019Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements. (2019). Romi, Andrea M ; Patten, Dennis M ; Michelon, Giovanna. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:2:p:395-422.

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302021Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information. (2021). Gomez-Carrasco, Pablo ; Osma, Beatriz Garcia ; Guillamon-Saorin, Encarna. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:1:p:31-62.

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312021The information content of corporate social responsibility disclosure in Europe: an institutional perspective. (2021). Mittelbach-Hormanseder, Stephanie ; Rammerstorfer, Margarethe ; Hummel, Katrin. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:2:p:309-348.

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322022Real Effects of Corporate Taxation: A Review. (2022). Jacob, Martin. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:1:p:269-296.

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332020Firm Valuation and the Uncertainty of Future Tax Avoidance. (2020). Schtt, Harm H ; Jacob, Martin. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:3:p:409-435.

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342018Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. (2018). Reimsbach, Daniel ; Gurturk, Anil ; Hahn, Rudiger . In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:559-581.

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352008Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality. (2008). Pomeroy, Bradley ; Thornton, Daniel . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:2:p:305-330.

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362008Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717.

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372003Do financial analysts get intangibles?. (2003). Lev, Baruch ; Sougiannis, Theodore ; Amir, Eli. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:4:p:635-659.

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382020The Effect of Religion on Accounting Conservatism. (2020). Ye, Tingting ; Gao, Jingyu ; Zhang, Min ; Ma, Lijun. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:2:p:383-407.

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8
392013Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Hitz, Jrg-Markus ; Ulf Br&?ggemann, . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37.

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402019The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone. (2019). Park, Jongwon ; Lee, Jaywon. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:1:p:129-150.

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8
412014Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Prencipe, Annalisa ; Bar-Yosef, Sasson. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385.

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8
422007The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Prencipe, Annalisa ; Patelli, Lorenzo . In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33.

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8
432002Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740.

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442018State Ownership, Socio-political Factors, and Labor Cost Stickiness. (2018). Prabowo, Ronny ; van Veen-Dirks, Paula ; Hooghiemstra, Reggy. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:4:p:771-796.

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7
452010Does Valuation Model Choice Affect Target Price Accuracy?. (2010). Demirakos, Efthimios ; Strong, Norman ; Walker, Martin. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:1:p:35-72.

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462020Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports. (2020). Wang, Timothy ; Zhou, Shan. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:4:p:631-663.

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472004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340.

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7
482019Ending the Accounting-for-Intangibles Status Quo. (2019). Lev, Baruch. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:4:p:713-736.

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492019Litigation Risk and Corporate Voluntary Disclosure: Evidence from Two Quasi-Natural Experiments. (2019). Zhang, Huai ; Dong, Hui. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:5:p:873-900.

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7
502015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61.

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Citing documents used to compute impact factor: 57
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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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2024
2024Did subsidiarys participation in paycheck protection program affect public parent company? Evidence from short selling. (2024). Wu, Yaqi ; Shen, SI ; Liu, Long. In: Economics Letters. RePEc:eee:ecolet:v:241:y:2024:i:c:s0165176524002751.

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2024Keeping short sellers at bay: The deterring role of corporate lobbying. (2024). Guldiken, Orhun ; Abdurakhmonov, Mirzokhidjon ; Xu, LE ; Sim, Dasol. In: Journal of Business Research. RePEc:eee:jbrese:v:184:y:2024:i:c:s0148296324003886.

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2024Business strategy, earnings properties, and earnings quality. (2024). Vlismas, Orestes ; Karampinis, Nikolaos ; Ballas, Apostolos. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:56:y:2024:i:c:s1061951824000387.

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2024
2024Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China. (2024). Luo, Guqiang ; Zhu, Nathan Zhenghang ; Wang, Kun Tracy. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:4:p:709-751.

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2024Does corporate digitalisation moderate real earnings management?. (2024). Lou, Zhukun ; Li, Mingran ; Shan, Yuan George ; Ye, Ailin. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:4157-4196.

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2024Cybersecurity and executive compensation: Can inside debt-induced risk aversion improve cyber risk management effectiveness?. (2024). Nguyen, Trung ; Erkan-Barlow, Asligul. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924001054.

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2024The effect of cybersecurity legislation on firm cost behavior: Evidence from China. (2024). Li, Jiyuan ; Wang, Hao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:86:y:2024:i:c:s0927538x24002117.

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2024Is energy aid allocated fairly? A global energy vulnerability perspective. (2024). Vardanyan, Michael ; SHEN, Zhiyang ; Dong, Kangyin ; Jiang, Qingzhe ; Liu, Yang. In: World Development. RePEc:eee:wdevel:v:173:y:2024:i:c:s0305750x23002279.

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2024Dividend payout and corporate transparency: Do CSR governance mechanisms matter?. (2024). Wasiuzzaman, Shaista ; Kuzey, Cemil ; Uyar, Ali ; Karaman, Abdullah S. In: Research in International Business and Finance. RePEc:eee:riibaf:v:71:y:2024:i:c:s0275531924002733.

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2024Examining the relationship between CEO power and modern slavery disclosures: The moderating role of board gender diversity in UK companies. (2024). Elmarzouky, Mahmoud ; Allam, Amir ; Moussa, Tantawy. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:8067-8085.

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2024Carbon emission and firms’ value: Evidence from Europe. (2024). Maso, Lorenzo Dal ; Cicchiello, Antonella Francesca ; Buchetti, Bruno ; Perdichizzi, Salvatore. In: Energy Economics. RePEc:eee:eneeco:v:131:y:2024:i:c:s014098832400032x.

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2024Organization capital and GHG emissions. (2024). Luo, LE ; Hasan, Mostafa Monzur ; Provaty, Sagira Sultana. In: Energy Economics. RePEc:eee:eneeco:v:131:y:2024:i:c:s014098832400080x.

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2024Does legal justice promote stakeholder justice? Evidence from a judicial reform in China. (2024). Yu, Chia-Feng ; Li, Yue ; Shen, Luxi ; Bai, Min. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924002588.

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2024Can managers’ facial expressions predict future company performance and risk? Evidence from China. (2024). Qin, Haoyuan ; Liu, Eping. In: Finance Research Letters. RePEc:eee:finlet:v:59:y:2024:i:c:s1544612323011662.

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2024Executive equity incentives and corporate digital transformation. (2024). Zeng, Yongliang ; Zhao, Xiangfang ; Wang, Qun ; Weng, Jiamin. In: Economics Letters. RePEc:eee:ecolet:v:241:y:2024:i:c:s0165176524002775.

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2024A fistful of dollars: Rent seeking behaviour and local tax manipulation. (2024). Giommoni, Tommaso. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:220:y:2024:i:c:p:453-469.

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2024Supply-chain finance digitalization and corporate financial fraud: Evidence from China. (2024). Jiang, Hui ; Ren, Daling ; Peng, Cheng. In: Economic Modelling. RePEc:eee:ecmode:v:139:y:2024:i:c:s0264999324001949.

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2024Using machine learning and 10‐K filings to measure innovation. (2024). Nousiainen, Essi ; Ranta, Mikko ; Ylinen, Mika ; Jrvenp, Marko. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3211-3239.

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2024Auditing for fraud and corruption: A public-interest-based definition and analysis. (2024). D'Andreamatteo, Antonio ; Ianni, Luca ; Everett, Jeff ; Sargiacomo, Massimo. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:2:s0890838924000945.

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2024Customer concentration and corporate financialization: Evidence from non-financial firms in China. (2024). Wang, Yinghui ; Zhao, Yan ; Su, Kun. In: Research in International Business and Finance. RePEc:eee:riibaf:v:68:y:2024:i:c:s0275531923002854.

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2024Disclosure frequency of parent company financial reporting: Insights from analyst forecasting accuracy. (2024). Jing, Xuefeng ; Qi, Yue ; Zhang, Junsheng. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3657-3683.

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2024
2024The impact of climate change on credit cycles: Evidence from Chinas bond market. (2024). Kong, Xiaoran ; Ho, Kung-Cheng ; Yan, Cheng. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:206:y:2024:i:c:s0040162524002865.

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2024Control strategies for impactful exits in impact private equity firms. (2024). Islam, Syrus M ; Akroyd, Chris. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3419-3442.

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2024
2024Environment-specific political risk discourse and expected crash risk: The role of political activism. (2024). Rahman, Sohanur ; Chapple, Larelle ; Sinnewe, Elisabeth. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924004265.

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2024Do institutions advocate tax simplification? Insights from a panel of 88 countries. (2024). Binh, Pham Thai ; Thuy, Trang Thi. In: Economic Change and Restructuring. RePEc:kap:ecopln:v:57:y:2024:i:3:d:10.1007_s10644-024-09709-7.

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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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Recent citations
Recent citations received in 2024

YearCiting document
2024ESG rating disagreement and analyst forecast quality. (2024). Dong, Xiaohong ; Liu, Xiangqiang ; Dai, Jiajie. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924003788.

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2024Arts, Humanities, and Social Sciences: A Scoping Review of Uncited Research. (2024). Samah, Tawil ; Nada, Khaddage-Soboh. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:2:p:21582440241244926.

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Recent citations received in 2023

YearCiting document
2023Tax authority monitoring and corporate information disclosure quality in China. (2023). Tao, Yunqing ; Zeng, Lin ; Ye, Yongwei ; Yun, Feng. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003885.

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2023Managerial ability and analysts’ stock recommendations. (2023). Kovacs, Tunde ; Choi, Heeick ; Jang, Soomi ; Autore, Don M. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008127.

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

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Recent citations received in 2022

YearCiting document
2022Real earnings management: A review of the international literature. (2022). Ahmad, Fawad ; Biswas, Pallab Kumar ; Wu, Julia Yonghua ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4279-4344.

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2022Corporate tax cuts and firm employment: A match made in haven?. (2022). Souillard, Baptiste. In: Economics Letters. RePEc:eee:ecolet:v:219:y:2022:i:c:s0165176522003135.

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2022Short-selling restrictions and financial stability in Europe: Evidence from the Covid-19 crisis. (2022). Bessler, Wolfgang ; Vendrasco, Marco. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:80:y:2022:i:c:s1042443122000907.

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

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2022Saving at tax time: Do additional retroactive savings opportunities increase retirement savings?. (2022). Schaefer, Marcel ; Milde, Michael ; Blaufus, Kay. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:272.

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2022Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?. (2022). Noth, Felix ; Eichfelder, Sebastian ; Dreher, Sandra. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:276.

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Recent citations received in 2021

YearCiting document
2021Effect of the Application of IFRS 15: Evidence from Bulgaria. (2021). Stoykova, Ani. In: Economic Studies journal. RePEc:bas:econst:y:2021:i:3:p:174-188.

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2021Does real earnings smoothing reduce investors’ perceived risk?. (2021). Zhang, Eliza Xia ; Wang, Jeff J ; Kim, Jeongbon. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1560-1595.

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2021Do commonalities facilitate private information channels? Evidence from common gender and insider trading. (2021). Garcia Osma, Beatriz ; Scarlat, Elvira ; Clacher, Iain ; Shields, Karin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s092911992100184x.

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2021Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies. (2021). Wahlstrom, Ranik Raaen ; Kainth, Akarsh. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:3:p:123-:d:517046.

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2021The Influencing Mechanism of Internal Control Effectiveness on Technological Innovation: CSR as a Mediator. (2021). Chun, Dongphil ; Zhang, Zhenyang ; Wang, Xinyuan. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:23:p:13122-:d:688767.

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