Citation analysis for European Accounting Review / Taylor & Francis Journals

Citation Profile [Updated: 2023-11-03 08:28:08]

5 Years H Index

Impact Factor (IF)

0.85

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	164	2	2	0		0		2	100	2	0.05	0.05
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	274	3	10	83		125	3	1	33.3		0	0.1
1996	0.05	0.25	0.05	0.07	60	235	233	12	22	84	4	175	12		0		0	0.12
1997	0.05	0.24	0.17	0.09	29	264	246	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	271	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	329	112	249	84	16	228	34	56	50	8	0.19	0.15
2000	0.15	0.36	0.25	0.14	34	395	453	97	346	97	15	236	33	24	24.7	4	0.12	0.16
2001	0.16	0.38	0.2	0.15	36	431	350	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	478	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	382	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	482	87	737	79	8	191	37	8	9.2	4	0.13	0.22
2005	0.26	0.5	0.24	0.34	37	579	1017	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	333	233	1108	69	37	184	87	8	3.4	1	0.03	0.22
2007	0.58	0.46	0.4	0.47	28	636	777	252	1360	66	38	177	84	3	1.2	1	0.04	0.2
2008	0.53	0.49	0.47	0.61	30	666	660	309	1670	57	30	163	99	9	2.9	3	0.1	0.23
2009	0.72	0.47	0.48	0.67	39	705	455	341	2011	58	42	156	104	3	0.9		0	0.24
2010	0.57	0.48	0.69	0.75	37	742	464	513	2524	69	39	163	123	28	5.5	4	0.11	0.21
2011	0.47	0.52	0.68	0.8	33	775	170	529	3053	76	36	163	130	9	1.7	5	0.15	0.24
2012	0.34	0.52	0.6	0.69	34	809	342	487	3540	70	24	167	116	6	1.2	1	0.03	0.22
2013	0.43	0.56	0.69	0.68	17	826	208	571	4113	67	29	173	118	5	0.9	8	0.47	0.24
2014	0.59	0.55	0.68	0.63	27	853	288	578	4694	51	30	160	100	16	2.8	4	0.15	0.23
2015	0.55	0.55	0.72	0.64	29	882	297	629	5327	44	24	148	94	18	2.9	6	0.21	0.23
2016	0.66	0.53	0.67	0.66	31	913	249	613	5943	56	37	140	92	19	3.1	3	0.1	0.21
2017	0.78	0.54	0.69	0.88	33	946	162	648	6592	60	47	138	121	7	1.1	4	0.12	0.22
2018	0.61	0.56	0.83	0.95	32	978	187	808	7402	64	39	137	130	5	0.6	4	0.13	0.24
2019	0.42	0.58	0.66	0.8	38	1016	155	667	8069	65	27	152	121		0	2	0.05	0.23
2020	0.84	0.7	0.75	0.99	39	1055	91	796	8865	70	59	163	162		0	10	0.26	0.33
2021	0.77	0.87	0.8	1.01	41	1096	73	877	9742	77	59	173	174	1	0.1	5	0.12	0.32
2022	0.85	1	0.72	1.09	43	1139	25	820	10562	80	68	183	200		0	6	0.14	0.31

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	234
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	164
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	144
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	143
5	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	120
6	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	115
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	110
8	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	109
9	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	107
10	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	105
11	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
12	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	88
13	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	88
14	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	84
15	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	83
16	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	83
17	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	82
18	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	81
19	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	80
20	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	75
21	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	73
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	73
23	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	72
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	71
25	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	69
26	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	69
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	67
28	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
29	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	63
30	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	62
31	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	61
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	61
33	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	60
34	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	60
35	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	60
36	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	60
37	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	59
38	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	59
39	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	58
40	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	55
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	55
42	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	55
43	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	54
44	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	54
45	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
46	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	52
47	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	51
48	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	48
49	1992	Accounting 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. Full description at Econpapers \|\| Download paper	47
50	2002	Accounting and capital markets: a survey of the European evidence. (2002). Raffournier, Bernard ; Dumontier, Pascal. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:1:p:119-151. Full description at Econpapers \|\| Download paper	46

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

#	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	54
2	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	45
3	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
4	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	40
5	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	36
6	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	32
7	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	26
8	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	25
9	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	22
10	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	22
11	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	22
12	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
13	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	18
14	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	18
15	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
16	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	16
17	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	16
18	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	15
19	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	15
20	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	14
21	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	14
22	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	14
23	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	14
24	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	14
25	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	14
26	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	14
27	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	13
28	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	13
29	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	13
30	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	13
31	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	13
32	2014	The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK. (2014). Kausar, Asad ; Dedman, Elisabeth ; Lennox, Clive. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:1:p:1-23. Full description at Econpapers \|\| Download paper	13
33	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
34	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	13
35	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	12
36	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	12
37	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	12
38	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	12
39	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	12
40	2017	Corporate Social Responsibility Disclosure and the Value of Cash Holdings. (2017). Shailer, Greg ; Xinyu, Yang ; Yi, Louise. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:4:p:729-753. Full description at Econpapers \|\| Download paper	12
41	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	11
42	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	11
43	2010	Does 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. Full description at Econpapers \|\| Download paper	11
44	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	11
45	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	11
46	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	11
47	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	11
48	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	11
49	2008	The Value Relevance of Greenhouse Gas Emissions Allowances: An Exploratory Study in the Related United States SO2 Market. (2008). Johnston, Derek ; Sefcik, Stephan ; Soderstrom, Naomi . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:747-764. Full description at Econpapers \|\| Download paper	11
50	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	11

Citing documents used to compute impact factor: 68

Year	Title
2022	The effect of issuance documentation disclosure and readability on liquidity: Evidence from green bonds. (2022). Sassi, Syrine ; Jarjir, Souad Lajili ; Lebelle, Martin. In: Global Finance Journal. RePEc:eee:glofin:v:51:y:2022:i:c:s1044028321000764. Full description at Econpapers \|\| Download paper
2022	How do key audit matter characteristics combine to impact financial statement understandability?. (2022). Xiao, Xinning ; Moroney, Robyn ; Yu, Sau. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:1:p:805-835. Full description at Econpapers \|\| Download paper
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2022	Narrative disclosure quality and the timeliness of goodwill impairments. (2022). Walker, Martin ; Pappas, Kostas ; Iatridis, George Emmanuel. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:2:s0890838921000044. Full description at Econpapers \|\| Download paper
2022	Do financial performance indicators predict 10-K text sentiments? An application of artificial intelligence. (2022). Derouiche, Imen ; Shahab, Yasir ; Gull, Ammar Ali ; Mushtaq, Rizwan. In: Research in International Business and Finance. RePEc:eee:riibaf:v:61:y:2022:i:c:s0275531922000678. Full description at Econpapers \|\| Download paper
2022	Climate Talk in Corporate Earnings Calls. (2022). Sjostrom, Emma ; Eugster, Florian ; Dzieliski, Micha ; Wagner, Alexander F. In: Misum Working Paper Series. RePEc:hhs:hamisu:2022_006. Full description at Econpapers \|\| Download paper
2022	Does international experience of managers bring financing benefits? Evidence from the cost of equity capital. (2022). Yao, Daifei ; Dai, Ming ; Long, Wenbin ; Hu, Jun. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:1:s1815566921000527. Full description at Econpapers \|\| Download paper
2022	The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach. (2022). Hussainey, Khaled ; Sayed, EL ; Mousa, Gehan A. In: Research in International Business and Finance. RePEc:eee:riibaf:v:62:y:2022:i:c:s0275531922000630. Full description at Econpapers \|\| Download paper
2022	Firm performance and cost of equity capital: the moderating role of narrative risk disclosure quality in Egypt. (2022). Obiedallah, Yousra R ; Ismail, Tariq H. In: Future Business Journal. RePEc:spr:futbus:v:8:y:2022:i:1:d:10.1186_s43093-022-00156-2. Full description at Econpapers \|\| Download paper
2022	Board Gender Diversity and Managerial Obfuscation: Evidence from the Readability of Narrative Disclosure in 10-K Reports. (2022). Nadeem, Muhammad. In: Journal of Business Ethics. RePEc:kap:jbuset:v:179:y:2022:i:1:d:10.1007_s10551-021-04830-3. Full description at Econpapers \|\| Download paper
2022	Resource-Based Perspective on ICT Use and Firm Performance: A Meta-analysis Investigating the Moderating Role of Cross-Country ICT Development Status. (2022). Demirbag, Mehmet ; Nahar, Sharmin ; Karim, Mohammed Shamsul. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:179:y:2022:i:c:s0040162522001585. Full description at Econpapers \|\| Download paper
2022	The concaveâconvex effects of environmental, social and governance on high?tech firm value: Quantile regression approach. (2022). Chang, Baoguang ; Wu, Kunshan. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:29:y:2022:i:5:p:1527-1545. Full description at Econpapers \|\| Download paper
2022	The impact of internationalization on IPO underpricing: A result of agency costs reduction, a certification effect, or a diversification benefit?. (2022). Chan, Kam C ; Jia, Yibo ; Peng, Xuan. In: Finance Research Letters. RePEc:eee:finlet:v:44:y:2022:i:c:s1544612321001409. Full description at Econpapers \|\| Download paper
2022	Mandatory Non-Financial Information Disclosure under European Directive 95/2014/EU: Evidence from Portuguese Listed Companies. (2022). Ribeiro, Cristiana ; Carmo, Cecilia. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:8:p:4860-:d:796570. Full description at Econpapers \|\| Download paper
2022	Local religious beliefs and insurance companiesâ risk-taking behaviour. (2022). Xu, Jianren ; Berry-Stolzle, Thomas R. In: The Geneva Papers on Risk and Insurance - Issues and Practice. RePEc:pal:gpprii:v:47:y:2022:i:2:d:10.1057_s41288-021-00211-z. Full description at Econpapers \|\| Download paper
2022	Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China. (2022). Dong, Nanyan ; Cullinan, Charles P ; Wang, Fangjun ; Xu, Shuolei. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:2:p:267-289. Full description at Econpapers \|\| Download paper
2022	How to account for tax planning and tax uncertainty in valuation: Separate vs. composite view. (2022). Knaisch, Jonas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:271. Full description at Econpapers \|\| Download paper
2022	Disentangling Relevance from Reliability in Value Relevance Tests. (2022). Weiss, Dan ; Shust, Efrat. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:20:p:13449-:d:946213. Full description at Econpapers \|\| Download paper
2022	Financial derivatives, analyst forecasts, and stock price synchronicity: Evidence from an emerging market. (2022). Liu, Chengyun ; Zhang, Miaomiao ; Su, Kun. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:81:y:2022:i:c:s1042443122001433. Full description at Econpapers \|\| Download paper
2022	Accounting and social capital: A review and reflections on future research opportunities. (2022). Botes, Vida ; la Torre, Matteo ; de Villiers, Charl. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4485-4521. Full description at Econpapers \|\| Download paper
2022	Doing Good by Doing Bad: How Tone at the Top and Tone at the Bottom Impact Performance-Improving Noncompliant Behavior. (2022). Winkelmann, Sandra ; Schwering, Anja ; Ewelt-Knauer, Corinna. In: Journal of Business Ethics. RePEc:kap:jbuset:v:175:y:2022:i:3:d:10.1007_s10551-020-04647-6. Full description at Econpapers \|\| Download paper
2022	Effectiveness of cybersecurity audit. (2022). Draek, Matej ; Ular, Marko ; Vuko, Tina ; Slapniar, Sergeja. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:44:y:2022:i:c:s1467089521000506. Full description at Econpapers \|\| Download paper
2022	Shared auditors, social trust, and relationship-specific investment in the supply chain. (2022). Zhang, Yuyu ; Yang, Haiyan ; Hu, Zhiying. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:3:s1815566922000248. Full description at Econpapers \|\| Download paper
2022	Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE. (2022). Garg, Mukush ; Fu, YI ; Coram, Paul J ; Tong, Jamie ; Sultana, Nigar ; Prasad, Ashna ; Muozizquierdo, Nora ; Khan, Mohammad Jahanzeb ; Hay, David C ; Harding, Noel. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:3:p:4219-4244. Full description at Econpapers \|\| Download paper
2022	Does the mandatory disclosure of audit information affect analysts information acquisition?. (2022). Liu, Shasha ; Ji, Mianmian ; Kong, Dongmin. In: International Review of Financial Analysis. RePEc:eee:finana:v:83:y:2022:i:c:s105752192200237x. Full description at Econpapers \|\| Download paper
2022	Risk management committees and readability of risk management disclosure. (2022). Li, Zhongtian ; Jia, Jing. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:3:s1815566922000315. Full description at Econpapers \|\| Download paper
2022	Does economic policy uncertainty matter for financial reporting quality? Evidence from the United States. (2022). Russo, Antonella ; Neri, Lorenzo ; Kalyvas, Antonios Nikolaos ; Bermpei, Theodora. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:58:y:2022:i:2:d:10.1007_s11156-021-01010-2. Full description at Econpapers \|\| Download paper
2022	Opportunistic timing of management earnings forecasts during the COVID?19 crisis in China. (2022). Wang, Jiani ; Liu, Xin ; Chen, Hanwen. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:s1:p:1495-1533. Full description at Econpapers \|\| Download paper
2022	Does policy uncertainty predict the death of M&A deals?. (2022). Dang, Man ; Mazur, Mieszko ; Vo, Xuan Vinh ; Henry, Darren. In: Finance Research Letters. RePEc:eee:finlet:v:46:y:2022:i:pb:s1544612321004657. Full description at Econpapers \|\| Download paper
2022	Does firm-level political risk affect cash holdings?. (2022). Islam, Md Shahidul ; Alam, Md Samsul ; Paramati, Sudharshan Reddy ; Hasan, Shehub Bin. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:59:y:2022:i:1:d:10.1007_s11156-022-01049-9. Full description at Econpapers \|\| Download paper
2022	Public Pressure, Environmental Policy Uncertainty, and Enterprisesâ Environmental Information Disclosure. (2022). Memon, Hafeezullah ; Wu, Die. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:12:p:6948-:d:832985. Full description at Econpapers \|\| Download paper
2022	Does Firm Political Risk Affect the Relationship between Corporate Social Responsibility and Firm Value?. (2022). Hmaittane, Abdelmajid ; Bouslah, Kais ; Marhfor, Ahmed . In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:18:p:11217-:d:909175. Full description at Econpapers \|\| Download paper
2022	Does political turnover affect corporate investment? Evidence from China. (2022). Chen, Yanyan. In: Emerging Markets Review. RePEc:eee:ememar:v:51:y:2022:i:pa:s156601412100073x. Full description at Econpapers \|\| Download paper
2022	The role of sustainable corporate governance in mandatory sustainability reporting quality. (2022). Wirth, Maximilian ; Kajuter, Peter ; Gerwing, Tobias. In: Journal of Business Economics. RePEc:spr:jbecon:v:92:y:2022:i:3:d:10.1007_s11573-022-01092-x. Full description at Econpapers \|\| Download paper
2022	Do shareholders reward or punish risky firms due to CSR reporting and assurance?. (2022). Karaman, Abdullah S ; Kuzey, Cemil ; Caputo, Fabio ; Pizzi, Simone ; Uyar, Ali. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:43:y:2022:i:5:p:1596-1620. Full description at Econpapers \|\| Download paper
2022	Does mandatory CSR disclosure improve stock price informativeness? Evidence from China. (2022). Fan, Ying ; Yang, Baochen ; Guo, Chunying. In: Research in International Business and Finance. RePEc:eee:riibaf:v:62:y:2022:i:c:s0275531922001210. Full description at Econpapers \|\| Download paper
2022	Fiduciary or loyalty? Evidence from top management counsel and stock liquidity. (2022). Muniandy, Balachandran ; Atawnah, Nader ; Ali, Muhammad Jahangir ; Michael, Michael. In: Global Finance Journal. RePEc:eee:glofin:v:52:y:2022:i:c:s1044028322000114. Full description at Econpapers \|\| Download paper
2022	Nothing but good intentions: the search for equity and stock price crash risk. (2022). Hertel, Tobias ; Moller, Rouven ; Reichmann, Doron. In: Journal of Business Economics. RePEc:spr:jbecon:v:92:y:2022:i:9:d:10.1007_s11573-022-01085-w. Full description at Econpapers \|\| Download paper
2022	Part of the herd or black sheep? An exploration of trainee accountantsâ suffering and modes of adaptation. (2022). de Loo, Ivo ; Blomme, Rob ; de Vries, Marlies. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:83:y:2022:i:c:s1045235421000721. Full description at Econpapers \|\| Download paper
2022	Constructs for Assessing Integrated ReportsâTesting the Predictive Validity of a Taxonomy for Organization Size, Industry, and Performance. (2022). Lueg, Rainer. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:12:p:7206-:d:837325. Full description at Econpapers \|\| Download paper
2022	External Monitoring, ESG, and Information Content of Discretionary Accruals. (2022). Kim, Jinhee ; Hong, Kihoon ; Kwack, So Yean. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:13:p:7599-:d:845073. Full description at Econpapers \|\| Download paper
2022	Under watchful eyes: Analyst site visits and firm earnings management. (2022). Xu, Xingmei ; Quan, Xiaofeng ; Gao, Zhan. In: International Review of Financial Analysis. RePEc:eee:finana:v:83:y:2022:i:c:s1057521922002265. Full description at Econpapers \|\| Download paper
2022	Framing accounting for goodwill: Intractable controversies between users and standard setters. (2022). Georgiou, Omiros ; Durocher, Sylvain. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:89:y:2022:i:c:s1045235421000769. Full description at Econpapers \|\| Download paper
2022	. Full description at Econpapers \|\| Download paper
2022	Profit smoothing of European banks under IFRS 9. (2022). Jakubikova, Oga. In: FFA Working Papers. RePEc:prg:jnlwps:v:4:y:2022:id:4.003. Full description at Econpapers \|\| Download paper
2022	Long and Short?term Investments by European Banks â Trends Since the IASB Published IFRS 9. (2022). Erkelenz, Marc ; Low, Edgar. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:4:p:440-459. Full description at Econpapers \|\| Download paper
2022	Rethinking business performance in global value chains. (2022). Bauer, Florian ; Mouzas, Stefanos. In: Journal of Business Research. RePEc:eee:jbrese:v:144:y:2022:i:c:p:679-689. Full description at Econpapers \|\| Download paper
2022	Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value. (2022). Velte, Patrick. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:26:y:2022:i:3:d:10.1007_s10997-021-09582-w. Full description at Econpapers \|\| Download paper
2022	ESG disclosure and Firm performance: A bibliometric and meta analysis. (2022). Khan, Muhammad Arif. In: Research in International Business and Finance. RePEc:eee:riibaf:v:61:y:2022:i:c:s0275531922000563. Full description at Econpapers \|\| Download paper
2022	The impact of voluntary assurance of CSR reports on firms operating performance: Evidence from Taiwan. (2022). Lee, Chialin ; Kuo, Lichun. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:43:y:2022:i:8:p:4041-4054. Full description at Econpapers \|\| Download paper
2022	The conceptualization of environmental, social and governance risks in portfolio studies A systematic literature review. (2022). Lagasio, Valentina ; Santulli, Rosalia ; Gallucci, Carmen. In: Socio-Economic Planning Sciences. RePEc:eee:soceps:v:84:y:2022:i:c:s003801212200177x. Full description at Econpapers \|\| Download paper
2022	Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data. (2022). Li, Zhongtian ; Jia, Jing ; de Villiers, Charl. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4523-4568. Full description at Econpapers \|\| Download paper
2022	The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting. (2022). Tettamanzi, Patrizia ; Minutiello, Valentina. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:29:y:2022:i:1:p:1-18. Full description at Econpapers \|\| Download paper
2022	The Human Capital Risk Reporting of Listed South African Companies: Exploring a Reporting Framework to Support Corporate Governance. (2022). de Beer, Leon Tielman ; Scholtz, Salome Elizabeth ; Bruwer, Monique ; Rothmann, Johanna Christina. In: Administrative Sciences. RePEc:gam:jadmsc:v:12:y:2022:i:4:p:123-:d:922528. Full description at Econpapers \|\| Download paper
2022	. Full description at Econpapers \|\| Download paper
2022	Assuring Energy Reporting Integrity: Government Policyâs Past, Present, and Future Roles. (2022). Tseng, Ming-Lang ; Fernando, Yudi ; Mohammed, Mohammed Hammam. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:22:p:15405-:d:978132. Full description at Econpapers \|\| Download paper
2022	Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence. (2022). Velte, Patrick. In: Sustainable Development. RePEc:wly:sustdv:v:30:y:2022:i:6:p:1655-1670. Full description at Econpapers \|\| Download paper
2022	Air pollution, political costs, and earnings management. (2022). Tang, Wenliang ; Yang, Mian. In: Emerging Markets Review. RePEc:eee:ememar:v:51:y:2022:i:pa:s1566014121000753. Full description at Econpapers \|\| Download paper
2022	A framework for analyst economic incentives and cognitive biases: Origination of the walk-down in earnings forecasts. (2022). Sood, Suresh ; Hellmann, Andreas ; Chen, Xiaomeng Charlene. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:36:y:2022:i:c:s2214635022000818. Full description at Econpapers \|\| Download paper
2022	Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic. (2022). Widener, Sally K ; Spekle, Roland F ; Bedford, David S. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:101:y:2022:i:c:s0361368222000137. Full description at Econpapers \|\| Download paper
2022	The Changing Role of Management Accounting in Product Development: Directions to Digitalization, Sustainability, and Circularity. (2022). Andaraviit, Akvil ; Ikut, Ineta ; Varanit, Viktorija. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:8:p:4740-:d:794566. Full description at Econpapers \|\| Download paper
2022	Do company visits by institutional investors mitigate managerial myopia in R&D investment? Evidence from China. (2022). Peng, Qiuping ; Ying, Sammy Xiaoyan ; Wu, Huiying ; Luo, Yonggen. In: Global Finance Journal. RePEc:eee:glofin:v:51:y:2022:i:c:s1044028321000922. Full description at Econpapers \|\| Download paper
2022	Environmental Regulation and Green Technology Innovation: Evidence from Chinaâs Heavily Polluting Companies. (2022). Lin, Zhouzhou ; Liang, Dezhi. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:19:p:12180-:d:925594. Full description at Econpapers \|\| Download paper
2022	How Does Green Search Promote Green Innovation? The Mediating Role of Green Control. (2022). Zhao, Yunhui ; Zheng, Wenli ; Li, Yahui. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:16:p:10210-:d:890355. Full description at Econpapers \|\| Download paper
2022	Innovation Input and Firm Value: Based on the Moderating Effect of Internal Control. (2022). Zhang, Zishi ; Ju, Lan ; Ma, Qianhui. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:18:p:11156-:d:908189. Full description at Econpapers \|\| Download paper
2022	Internal Control Systems and Performance of Emerging Market Firms: The Moderating Roles of Leadership Consistency and Quality. (2022). Nguyen, Nguyen Phong ; Hoai, Tu Thanh. In: SAGE Open. RePEc:sae:sagope:v:12:y:2022:i:3:p:21582440221123509. Full description at Econpapers \|\| Download paper
2022	. Full description at Econpapers \|\| Download paper
2022	How accounting ends: self-undermining repetition in accounting lifecycles. (2022). Ashby, Simon ; Power, Michael ; Palermo, Tommaso. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:115278. Full description at Econpapers \|\| Download paper

Recent citations

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

Recent citations received in 2020

Year	Citing document
2020	The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review. (2020). Silvestri, Antonella ; Veltri, Stefania. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:8:p:3038-3054. Full description at Econpapers \|\| Download paper
2020	Retail investorsâ trading and stock market liquidity. (2020). Abudy, Menachem Meni. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:54:y:2020:i:c:s1062940820301741. Full description at Econpapers \|\| Download paper
2020	Does Short-Termism Influence the Market Value of Companies? Evidence from EU Countries. (2020). Sajnog, Artur ; Pieloch-Babiarz, Aleksandra ; Janicka, Magorzata. In: JRFM. RePEc:gam:jjrfmx:v:13:y:2020:i:11:p:272-:d:440880. Full description at Econpapers \|\| Download paper
2020	Learning from the Best: New Challenges and Trends in IR Reportersâ Disclosure and the Role of SDGs. (2020). Grana, Fabrizio ; Strologo, Alberto Dello ; Izzo, Maria Federica. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:14:p:5545-:d:382384. Full description at Econpapers \|\| Download paper
2020	Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka. (2020). Nuwan, A D ; Senaratne, Samanthi ; Cooray, Thilini ; Samudrage, Dileepa ; Herath, Roshan. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:19:p:8183-:d:423644. Full description at Econpapers \|\| Download paper
2020	Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case. (2020). Cabedo, David J ; Fuertes-Fuertes, Iluminada ; Tirado-Beltran, Jose Miguel. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:23:p:10146-:d:456891. Full description at Econpapers \|\| Download paper
2020	Does Structural Capital Affect SDGs Risk-Related Disclosure Quality? An Empirical Investigation of Italian Large Listed Companies. (2020). Ho-Tan-Phat Phan, ; Cardoni, Andrea ; de Luca, Francesco ; Kiseleva, Evgeniia. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1776-:d:325888. Full description at Econpapers \|\| Download paper
2020	The âWalkâ towards the UN Sustainable Development Goals: Does Mandated âTalkâ through NonFinancial Disclosure Affect Companiesâ Financial Performance?. (2020). Iaia, Lea ; de Luca, Francesco ; Ho-Tan-Phat Phan, . In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:6:p:2324-:d:333272. Full description at Econpapers \|\| Download paper
2020	Disclosures relating to Covid-19 in the Malaysian banking industry: Theory and Practice. (2020). Khan, Mubashir Ali ; Ur, Awais ; Malik, Arsalan Haneef. In: MPRA Paper. RePEc:pra:mprapa:109224. Full description at Econpapers \|\| Download paper
2020	When do firms highlight their effective tax rate?. (2020). Sureth, Caren ; Muller, Jens ; Flagmeier, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:259. Full description at Econpapers \|\| Download paper

Recent citations received in 2019

Year	Citing document
2019	Subordinate perceptions of the superior and agency costs: Theory and evidence. (2019). Majerczyk, Michael ; Douthit, Jeremy. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:78:y:2019:i:c:s0361368219300443. Full description at Econpapers \|\| Download paper
2019	Experimental Evidence on the Impact of Replacing the Incurred Credit Loss Model of Bank Loan Loss Provisions with the International or US Accounting Standards BoardsÃ¢â¬â¢ Expected Credit Loss Models. (2019). Mestelman, Stuart ; Shehata, Mohamed ; Kanagaretnam, Kiridaran ; Gomaa, Mohamed. In: Department of Economics Working Papers. RePEc:mcm:deptwp:2019-10. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	62	328
2	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	35	184
3	Journal of International Accounting, Auditing and Taxation / Elsevier	18	157
4	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	29	156
5	Journal of Business Ethics / Springer	104	131
6	The British Accounting Review / Elsevier	37	128
7	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	51	127
8	Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung / Springer	10	105
9	Business Strategy and the Environment / Wiley Blackwell	69	98
10	Accounting, Organizations and Society / Elsevier	89	96
11	International Review of Financial Analysis / Elsevier	63	92