Citation analysis for European Accounting Review / Taylor & Francis Journals

Citation Profile [Updated: 2025-04-15 08:32:09]

5 Years H Index

Impact Factor (IF)

0.86

5 Years IF

1.09

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	0.05
1993	0.05	0.13	0.03	0.05	49	91	138	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	283	3	10	83		125	3	1	33.3		0	0.1
1996	0.05	0.25	0.05	0.07	60	235	237	12	22	84	4	175	12		0		0	0.12
1997	0.05	0.24	0.17	0.09	29	264	253	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	280	69	137	89	16	222	28	22	31.9	3	0.05	0.13
1999	0.19	0.3	0.31	0.15	42	361	334	112	249	84	16	228	34	56	50	8	0.19	0.15
2000	0.15	0.36	0.25	0.14	34	395	464	97	346	97	15	236	33	24	24.7	4	0.12	0.16
2001	0.16	0.39	0.2	0.15	36	431	355	87	433	76	12	220	32	42	48.3	1	0.03	0.17
2002	0.23	0.41	0.31	0.15	42	473	501	148	581	70	16	196	30	97	65.5	3	0.07	0.21
2003	0.13	0.44	0.14	0.12	37	510	415	69	650	78	10	209	26	6	8.7	1	0.03	0.22
2004	0.1	0.49	0.16	0.19	32	542	506	87	737	79	8	191	37	8	9.2	4	0.13	0.22
2005	0.26	0.51	0.24	0.34	37	579	1086	135	875	69	18	181	61	8	5.9	1	0.03	0.23
2006	0.54	0.5	0.38	0.47	29	608	359	233	1108	69	37	184	87	8	3.4	1	0.03	0.23
2007	0.59	0.46	0.4	0.48	28	636	849	254	1362	66	39	177	85	3	1.2	1	0.04	0.2
2008	0.54	0.49	0.47	0.62	30	666	730	311	1674	57	31	163	101	9	2.9	3	0.1	0.23
2009	0.72	0.48	0.49	0.67	41	707	507	343	2017	58	42	156	105	3	0.9		0	0.24
2010	0.55	0.48	0.68	0.75	37	744	504	509	2526	71	39	165	123	28	5.5	4	0.11	0.21
2011	0.46	0.52	0.67	0.77	33	777	184	524	3050	78	36	165	127	9	1.7	5	0.15	0.24
2012	0.4	0.52	0.61	0.7	34	811	380	492	3542	70	28	169	118	6	1.2	1	0.03	0.22
2013	0.43	0.56	0.69	0.67	18	829	232	574	4118	67	29	175	118	5	0.9	8	0.44	0.24
2014	0.58	0.55	0.68	0.61	27	856	332	580	4701	52	30	163	100	16	2.8	4	0.15	0.23
2015	0.53	0.55	0.72	0.63	29	885	369	633	5338	45	24	149	94	18	2.8	6	0.21	0.23
2016	0.66	0.52	0.67	0.66	31	916	324	613	5954	56	37	141	93	19	3.1	3	0.1	0.21
2017	0.78	0.54	0.69	0.87	33	949	226	652	6607	60	47	139	121	7	1.1	4	0.12	0.21
2018	0.61	0.55	0.84	0.96	32	981	262	820	7429	64	39	138	132	6	0.7	4	0.13	0.23
2019	0.42	0.56	0.66	0.8	38	1019	227	670	8099	65	27	152	121		0	2	0.05	0.22
2020	0.86	0.68	0.76	1	39	1058	166	800	8899	70	60	163	163		0	10	0.26	0.32
2021	0.79	0.8	0.82	1.03	41	1099	166	897	9796	77	61	173	179	1	0.1	5	0.12	0.29
2022	0.9	0.83	0.73	1.13	43	1142	107	838	10634	80	72	183	206		0	6	0.14	0.25
2023	1.06	0.8	0.71	1.15	45	1187	29	839	11473	84	89	193	222		0	4	0.09	0.22
2024	0.86	1.02	0.66	1.09	70	1257	10	828	12301	88	76	206	224		0	10	0.14	0.27

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	2005	Environmental 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. Full description at Econpapers \|\| Download paper	259
2	2007	IFRS 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. Full description at Econpapers \|\| Download paper	173
3	2008	Corporate 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. Full description at Econpapers \|\| Download paper	162
4	1995	The 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. Full description at Econpapers \|\| Download paper	150
5	2010	How 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. Full description at Econpapers \|\| Download paper	133
6	2005	The 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. Full description at Econpapers \|\| Download paper	125
7	2007	The 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. Full description at Econpapers \|\| Download paper	124
8	2005	Earnings 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. Full description at Econpapers \|\| Download paper	123
9	2015	The 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. Full description at Econpapers \|\| Download paper	117
10	1997	The 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. Full description at Econpapers \|\| Download paper	112
11	2002	The 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. Full description at Econpapers \|\| Download paper	107
12	2000	The 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. Full description at Econpapers \|\| Download paper	100
13	2007	Exploring 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. Full description at Econpapers \|\| Download paper	98
14	2016	Are 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. Full description at Econpapers \|\| Download paper	97
15	2004	Predicting 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. Full description at Econpapers \|\| Download paper	93
16	2005	Voluntary 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. Full description at Econpapers \|\| Download paper	91
17	2013	Intended 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. Full description at Econpapers \|\| Download paper	89
18	2004	Proprietary 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. Full description at Econpapers \|\| Download paper	89
19	2007	The 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. Full description at Econpapers \|\| Download paper	89
20	2005	The 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. Full description at Econpapers \|\| Download paper	85
21	2003	ERP 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. Full description at Econpapers \|\| Download paper	80
22	2009	Legitimation 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. Full description at Econpapers \|\| Download paper	79
23	2008	Earnings 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. Full description at Econpapers \|\| Download paper	78
24	1998	The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621. Full description at Econpapers \|\| Download paper	78
25	2005	The 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. Full description at Econpapers \|\| Download paper	77
26	2006	Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525. Full description at Econpapers \|\| Download paper	73
27	2008	Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, JesÃÆÃÂºs ; Perez, Daniel ; Salas-Fumas, Vicente . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445. Full description at Econpapers \|\| Download paper	71
28	2008	Constituting 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. Full description at Econpapers \|\| Download paper	70
29	2015	Incentives 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. Full description at Econpapers \|\| Download paper	69
30	2002	Accountability 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. Full description at Econpapers \|\| Download paper	66
31	2000	A 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. Full description at Econpapers \|\| Download paper	66
32	2008	Carbon 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. Full description at Econpapers \|\| Download paper	66
33	2008	Changing 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. Full description at Econpapers \|\| Download paper	65
34	2007	The 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. Full description at Econpapers \|\| Download paper	64
35	2017	Internal 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. Full description at Econpapers \|\| Download paper	63
36	1999	Financial 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. Full description at Econpapers \|\| Download paper	63
37	2014	Real 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. Full description at Econpapers \|\| Download paper	63
38	2012	IFRS 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. Full description at Econpapers \|\| Download paper	63
39	2010	The 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. Full description at Econpapers \|\| Download paper	62
40	2007	External 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. Full description at Econpapers \|\| Download paper	61
41	2014	Accounting 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. Full description at Econpapers \|\| Download paper	59
42	2003	Enterprise 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. Full description at Econpapers \|\| Download paper	59
43	2007	The 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. Full description at Econpapers \|\| Download paper	58
44	2000	Environmental 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. Full description at Econpapers \|\| Download paper	57
45	2005	The 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. Full description at Econpapers \|\| Download paper	56
46	2006	The 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. Full description at Econpapers \|\| Download paper	56
47	2009	Accounting 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. Full description at Econpapers \|\| Download paper	56
48	2005	An 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. Full description at Econpapers \|\| Download paper	53
49	2000	A 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. Full description at Econpapers \|\| Download paper	52
50	2012	Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems. (2012). Henk J. ter Bogt, ; Scapens, Robert W. ; Henk J. ter Bogt, . In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:3:p:451-497. Full description at Econpapers \|\| Download paper	50

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

#	Year	Title	Cited
1	2015	The 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. Full description at Econpapers \|\| Download paper	44
2	2005	Environmental 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. Full description at Econpapers \|\| Download paper	39
3	2016	Are 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. Full description at Econpapers \|\| Download paper	33
4	2017	Internal 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. Full description at Econpapers \|\| Download paper	27
5	2008	Corporate 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. Full description at Econpapers \|\| Download paper	25
6	2005	The 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. Full description at Econpapers \|\| Download paper	24
7	2007	Exploring 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. Full description at Econpapers \|\| Download paper	21
8	2007	The 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. Full description at Econpapers \|\| Download paper	21
9	2010	How 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. Full description at Econpapers \|\| Download paper	17
10	2021	The 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. Full description at Econpapers \|\| Download paper	16
11	2018	Returnee 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. Full description at Econpapers \|\| Download paper	16
12	2020	Readability 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. Full description at Econpapers \|\| Download paper	15
13	2007	IFRS 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. Full description at Econpapers \|\| Download paper	15
14	2021	When 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. Full description at Econpapers \|\| Download paper	15
15	2020	Informational 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. Full description at Econpapers \|\| Download paper	14
16	2016	Determinants 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. Full description at Econpapers \|\| Download paper	14
17	2014	Real 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. Full description at Econpapers \|\| Download paper	14
18	2008	Constituting 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. Full description at Econpapers \|\| Download paper	14
19	2018	Corporate 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. Full description at Econpapers \|\| Download paper	13
20	2009	Accounting 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. Full description at Econpapers \|\| Download paper	13
21	2014	Financial 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. Full description at Econpapers \|\| Download paper	13
22	2021	The 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. Full description at Econpapers \|\| Download paper	13
23	2008	Earnings 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. Full description at Econpapers \|\| Download paper	13
24	2018	Real 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. Full description at Econpapers \|\| Download paper	13
25	2016	Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions. (2016). Hardies, Kris ; Branson, JoÃÆÃÂ«l ; Breesch, Diane . In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:1:p:7-34. Full description at Econpapers \|\| Download paper	12
26	2008	Changing 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. Full description at Econpapers \|\| Download paper	11
27	2018	State 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. Full description at Econpapers \|\| Download paper	11
28	2019	Creating 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. Full description at Econpapers \|\| Download paper	11
29	2017	Corporate 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. Full description at Econpapers \|\| Download paper	11
30	2013	Intended 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. Full description at Econpapers \|\| Download paper	11
31	2019	The 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. Full description at Econpapers \|\| Download paper	11
32	2015	Incentives 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. Full description at Econpapers \|\| Download paper	10
33	2022	Real 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. Full description at Econpapers \|\| Download paper	10
34	2020	Firm 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. Full description at Econpapers \|\| Download paper	10
35	2021	Political 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. Full description at Econpapers \|\| Download paper	10
36	2021	Stakeholders 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. Full description at Econpapers \|\| Download paper	10
37	2008	Meta-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. Full description at Econpapers \|\| Download paper	9
38	2004	Predicting 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. Full description at Econpapers \|\| Download paper	9
39	2019	Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting. (2019). Sakhel, Alice ; Schiemann, Frank . In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:4:p:791-818. Full description at Econpapers \|\| Download paper	9
40	2021	Goodwill Impairment, Securities Analysts, and Information Transparency. (2021). Tang, Qingquan ; Han, Hongwen. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:4:p:767-799. Full description at Econpapers \|\| Download paper	9
41	2019	Litigation 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. Full description at Econpapers \|\| Download paper	9
42	2020	Corporate 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. Full description at Econpapers \|\| Download paper	9
43	2019	Ending 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. Full description at Econpapers \|\| Download paper	9
44	2018	Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional InvestorsÃ¢â¬â¢ 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. Full description at Econpapers \|\| Download paper	9
45	2009	The Choice of Interactive Control Systems under Different Innovation Management Modes. (2009). Bisbe, Josep ; Malagueno, Ricardo . In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:371-405. Full description at Econpapers \|\| Download paper	8
46	2008	Carbon 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. Full description at Econpapers \|\| Download paper	8
47	1998	The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621. Full description at Econpapers \|\| Download paper	8
48	2007	The 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. Full description at Econpapers \|\| Download paper	8
49	2019	Desingularization and Dequalification: A Foray Into Ranking Production and Utilization Processes. (2019). Gendron, Yves ; Durocher, Sylvain ; Picard, Claire-France. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:4:p:737-765. Full description at Econpapers \|\| Download paper	8
50	2003	Do 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. Full description at Econpapers \|\| Download paper	8

Citing documents used to compute impact factor: 76

Year	Title
2024	Can legal construction in the securities market strengthen corporate audit quality: Evidence from the implementation of new securities act. (2024). Zhao, Kunyu ; Gou, Zhoumin ; Chen, Jierong. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924004708. Full description at Econpapers \|\| Download paper
2024	Business 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. Full description at Econpapers \|\| Download paper
2024
2024	Did 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. Full description at Econpapers \|\| Download paper
2024	Keeping 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. Full description at Econpapers \|\| Download paper
2024	Short selling and firmsâ long-term stock return volatility: Evidence from Chinese concept stocks in Hong Kong. (2024). Ji, XU ; Dong, Yan ; Vagnani, Gianluca ; Yang, Xiaoqi. In: Finance Research Letters. RePEc:eee:finlet:v:70:y:2024:i:c:s1544612324013680. Full description at Econpapers \|\| Download paper
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2024	Toward a consciencism of accounting research on the African continent: A review of the international literature. (2024). Agbodjo, Serge ; Seny, Konan Anderson. In: Grenoble Ecole de Management (Post-Print). RePEc:hal:gemptp:halshs-04830453. Full description at Econpapers \|\| Download paper
2024	Toward a consciencism of accounting research on the African continent: A review of the international literature. (2024). Seny, Konan Anderson ; Agbodjo, Serge. In: Post-Print. RePEc:hal:journl:halshs-04830453. Full description at Econpapers \|\| Download paper
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2024	Business 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. Full description at Econpapers \|\| Download paper
2024	Local party committee and labor cost asymmetry. (2024). Hajikhanov, Nijat ; Cai, Yuwen ; Mssig, Anke ; Kaspereit, Thomas. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:3:d:10.1007_s00187-024-00380-7. Full description at Econpapers \|\| Download paper
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2024	Does 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. Full description at Econpapers \|\| Download paper
2024	Does corporate digitalisation moderate real earnings management?. (2024). Li, Mingran ; Shan, Yuan George ; Ye, Ailin ; Lou, Zhukun. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:4157-4196. Full description at Econpapers \|\| Download paper
2024	. Full description at Econpapers \|\| Download paper
2024	. Full description at Econpapers \|\| Download paper
2024	Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?. (2024). Noth, Felix ; Eichfelder, Sebastian ; Dreher, Sandra. In: Journal of Business Economics. RePEc:spr:jbecon:v:94:y:2024:i:1:d:10.1007_s11573-023-01147-7. Full description at Econpapers \|\| Download paper
2024
2024	Cybersecurity 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. Full description at Econpapers \|\| Download paper
2024	The 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. Full description at Econpapers \|\| Download paper
2024	Is 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. Full description at Econpapers \|\| Download paper
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2024	Control 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. Full description at Econpapers \|\| Download paper
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2024	Dividend 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. Full description at Econpapers \|\| Download paper
2024	Examining 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. Full description at Econpapers \|\| Download paper
2024	Environmental and social disclosure, managerial entrenchment, and investment efficiency. (2024). Schiehll, Eduardo ; Wu, Ying ; Duong, Hong Kim ; Yao, Hong. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:20:y:2024:i:3:s1815566924000353. Full description at Econpapers \|\| Download paper
2024	Carbon emission and firmsâ 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. Full description at Econpapers \|\| Download paper
2024	Organization 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. Full description at Econpapers \|\| Download paper
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2024	Impacts of CEO-employee pay disparity on investor behavior and market dynamics: Evidence from laboratory asset markets. (2024). Chen, Shu ; Wang, Jiaqi ; Yang, Xiaolan. In: China Economic Review. RePEc:eee:chieco:v:88:y:2024:i:c:s1043951x24001718. Full description at Econpapers \|\| Download paper
2024	Does 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. Full description at Econpapers \|\| Download paper
2024	Disclosure 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. Full description at Econpapers \|\| Download paper
2024	Can managersâ 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. Full description at Econpapers \|\| Download paper
2024	Analyzing the influence of smart and digital manufacturing on cost stickiness: A study of U.S. manufacturing firms. (2024). Fareed, Zeeshan ; Ahmad, Munir ; Irfan, Muhammad ; Shahzad, Farrukh ; Wang, Zhenkun. In: International Review of Economics & Finance. RePEc:eee:reveco:v:95:y:2024:i:c:s1059056024004659. Full description at Econpapers \|\| Download paper
2024
2024	Executive 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. Full description at Econpapers \|\| Download paper
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2024	A 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. Full description at Econpapers \|\| Download paper
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2024	Corporate reporting by cooperatives: Mapping the landscape and identifying determinants. (2024). Polo-Garrido, Fernando ; Fouch, Karel Bodenstein. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:20:y:2024:i:3:s1815566924000365. Full description at Econpapers \|\| Download paper
2024
2024	Supply-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. Full description at Econpapers \|\| Download paper
2024
2024	Using machine learning and 10âK filings to measure innovation. (2024). Ranta, Mikko ; Ylinen, Mika ; Jrvenp, Marko ; Nousiainen, Essi. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3211-3239. Full description at Econpapers \|\| Download paper
2024	Major sporting events, corporate social responsibility, and the value of sports-listed companies. (2024). Chen, Zhengqiang ; Ying, Hua. In: Finance Research Letters. RePEc:eee:finlet:v:69:y:2024:i:pa:s1544612324010900. Full description at Econpapers \|\| Download paper
2024	Exploring the nexus between ESG risk variations and investment preferences: Insights from sustainable ETFs during the COVID-19 era. (2024). Ricciardi, Irene ; Muto, Valerio ; Turriziani, Lorenzo ; Landi, Giovanni Catello. In: Socio-Economic Planning Sciences. RePEc:eee:soceps:v:95:y:2024:i:c:s0038012124002386. Full description at Econpapers \|\| Download paper
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2024
2024	Earnings 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. Full description at Econpapers \|\| Download paper
2024
2024	The 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. Full description at Econpapers \|\| Download paper
2024	Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory. (2024). Zhang, Weiyin ; Lan, Phyllis Lai ; He, Miao ; Chan, Hung K. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:20:y:2024:i:3:s1815566924000420. Full description at Econpapers \|\| Download paper
2024	Auditing 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. Full description at Econpapers \|\| Download paper
2024	The potential of neuroscience in transforming business: a meta-analysis. (2024). Arora, Tushar ; Khaneja, Supriya. In: Future Business Journal. RePEc:spr:futbus:v:10:y:2024:i:1:d:10.1186_s43093-024-00369-7. Full description at Econpapers \|\| Download paper
2024	Do 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. Full description at Econpapers \|\| Download paper
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2024	. Full description at Econpapers \|\| Download paper
2024
2024	Customer 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. Full description at Econpapers \|\| Download paper
2024
2024	Environment-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. Full description at Econpapers \|\| Download paper
2024	Impact of using derivatives on stock market liquidity. (2024). Gupta, Aastha ; Chaudhry, Neeru. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:97:y:2024:i:c:s1042443124001434. Full description at Econpapers \|\| Download paper
2024

Recent citations

Recent citations received in 2024

Year	Citing document
2024	Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South. (2024). McGuigan, Nicholas ; Lopes, Iago Frana ; Dos, Tassiani Aparecida. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:100:y:2024:i:c:s1045235424000698. Full description at Econpapers \|\| Download paper
2024	ESG 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. Full description at Econpapers \|\| Download paper
2024	Can legal construction in the securities market strengthen corporate audit quality: Evidence from the implementation of new securities act. (2024). Zhao, Kunyu ; Gou, Zhoumin ; Chen, Jierong. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924004708. Full description at Econpapers \|\| Download paper
2024	âEâ of ESG and firm performance: Evidence from China. (2024). Tan, Yusen ; Poshakwale, Sunil ; Qian, Binsheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924006835. Full description at Econpapers \|\| Download paper
2024
2024	Does corporate internationalization affect analystsâ earnings forecast bias? Evidence from China. (2024). Guo, Fei ; Lou, XU ; Zhang, Guiling ; Wang, Linjiang. In: Research in International Business and Finance. RePEc:eee:riibaf:v:72:y:2024:i:pa:s0275531924002988. Full description at Econpapers \|\| Download paper
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2024
2024	Arts, 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. Full description at Econpapers \|\| Download paper
2024	The relationship between dimensions of corporate social responsibility and consumerâs buying intentions in a cross-cultural context. (2024). Ul, Inayat ; Watto, Waqas Ahmad ; Nigar, Fareeha ; Asdullah, Muhammad Ashar ; Fan, Jun. In: Future Business Journal. RePEc:spr:futbus:v:10:y:2024:i:1:d:10.1186_s43093-024-00418-1. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	Tax 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. Full description at Econpapers \|\| Download paper
2023	Managerial ability and analystsâ 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. Full description at Econpapers \|\| Download paper
2023
2023	Accounting comparability and the accuracy of management earnings forecasts in Japan. (2023). Kuang, Wenjun. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2307. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Real 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. Full description at Econpapers \|\| Download paper
2022	Corporate 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. Full description at Econpapers \|\| Download paper
2022	Short-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. Full description at Econpapers \|\| Download paper
2022	Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing CountryâEvidence from Vietnam. (2022). Bui, Phuong ; Helfaya, Akrum. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:22:p:15358-:d:977098. Full description at Econpapers \|\| Download paper
2022	Saving 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. Full description at Econpapers \|\| Download paper
2022	Does 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. Full description at Econpapers \|\| Download paper

Recent citations received in 2021

Year	Citing document
2021	Effect 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. Full description at Econpapers \|\| Download paper
2021	Does real earnings smoothing reduce investorsâ 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. Full description at Econpapers \|\| Download paper
2021	Do 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. Full description at Econpapers \|\| Download paper
2021	Do 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. Full description at Econpapers \|\| Download paper
2021	The 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. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	68	251
2	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	38	208
3	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	33	189
4	Journal of International Accounting, Auditing and Taxation / Elsevier	19	182
5	International Review of Financial Analysis / Elsevier	74	165
6	The British Accounting Review / Elsevier	42	125
7	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	59	109
8	Business Strategy and the Environment / Wiley Blackwell	79	93
9	Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung / Springer	12	88
10	International Journal of Disclosure and Governance / Palgrave Macmillan	9	83
11	Journal of Business Ethics / Springer	120	82