Foundations and Trends(R) in Accounting / now publishers
Citation Profile [Updated: 2024-05-13 08:04:26]
5 Years H Index
10
Impact Factor (IF)
0.43
5 Years IF
0.59
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]
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2006 | 0 | 0.51 | 1 | 0 | 1 | 1 | 16 | 1 | 1 | 0 | 0 | 0 | 1 | 1 | 0.23 | |||
| 2007 | 1 | 0.47 | 0.33 | 1 | 2 | 3 | 15 | 1 | 2 | 1 | 1 | 1 | 1 | 0 | 0 | 0.2 | ||
| 2008 | 0.33 | 0.49 | 0.17 | 0.33 | 3 | 6 | 19 | 1 | 3 | 3 | 1 | 3 | 1 | 0 | 0 | 0.23 | ||
| 2009 | 0.2 | 0.48 | 0.18 | 0.33 | 5 | 11 | 30 | 2 | 5 | 5 | 1 | 6 | 2 | 0 | 0 | 0.24 | ||
| 2010 | 0.75 | 0.49 | 0.57 | 0.64 | 3 | 14 | 10 | 8 | 13 | 8 | 6 | 11 | 7 | 0 | 0 | 0.21 | ||
| 2011 | 0.63 | 0.52 | 0.65 | 0.5 | 3 | 17 | 19 | 11 | 24 | 8 | 5 | 14 | 7 | 0 | 2 | 0.67 | 0.24 | |
| 2012 | 0.5 | 0.52 | 0.48 | 0.56 | 4 | 21 | 23 | 10 | 34 | 6 | 3 | 16 | 9 | 0 | 0 | 0.22 | ||
| 2013 | 0.14 | 0.56 | 0.42 | 0.33 | 3 | 24 | 9 | 10 | 44 | 7 | 1 | 18 | 6 | 0 | 0 | 0.24 | ||
| 2014 | 0.43 | 0.55 | 0.29 | 0.17 | 4 | 28 | 18 | 8 | 52 | 7 | 3 | 18 | 3 | 0 | 0 | 0.23 | ||
| 2015 | 0.29 | 0.55 | 0.38 | 0.35 | 1 | 29 | 10 | 11 | 63 | 7 | 2 | 17 | 6 | 0 | 0 | 0.23 | ||
| 2016 | 0.2 | 0.53 | 0.32 | 0.33 | 12 | 41 | 76 | 13 | 76 | 5 | 1 | 15 | 5 | 1 | 7.7 | 1 | 0.08 | 0.21 |
| 2017 | 0.77 | 0.54 | 0.36 | 0.54 | 1 | 42 | 18 | 15 | 91 | 13 | 10 | 24 | 13 | 0 | 0 | 0.22 | ||
| 2018 | 0.62 | 0.56 | 0.6 | 0.62 | 6 | 48 | 11 | 29 | 120 | 13 | 8 | 21 | 13 | 1 | 3.4 | 0 | 0.24 | |
| 2019 | 0.29 | 0.57 | 0.68 | 0.71 | 2 | 50 | 0 | 34 | 154 | 7 | 2 | 24 | 17 | 1 | 2.9 | 0 | 0.23 | |
| 2020 | 0.13 | 0.69 | 0.73 | 0.95 | 2 | 52 | 20 | 38 | 192 | 8 | 1 | 22 | 21 | 0 | 1 | 0.5 | 0.33 | |
| 2021 | 1 | 0.83 | 0.75 | 1.09 | 4 | 56 | 4 | 42 | 234 | 4 | 4 | 23 | 25 | 0 | 0 | 0.31 | ||
| 2022 | 2.17 | 0.9 | 0.66 | 1.4 | 3 | 59 | 0 | 39 | 273 | 6 | 13 | 15 | 21 | 0 | 0 | 0.27 | ||
| 2023 | 0.43 | 0.98 | 0.59 | 0.59 | 4 | 63 | 0 | 37 | 310 | 7 | 3 | 17 | 10 | 1 | 2.7 | 0 | 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 | 2016 | Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability. (2016). Wong, TJ. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000039. Full description at Econpapers || Download paper | 37 |
| 2 | 2009 | Estimating the Cost of Capital Implied by Market Prices and Accounting Data. (2009). Easton, Peter. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000009. Full description at Econpapers || Download paper | 23 |
| 3 | 2020 | Research on Corporate Sustainability: Review and Directions for Future Research. (2020). Serafeim, George ; Grewal, Jody. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000061. Full description at Econpapers || Download paper | 20 |
| 4 | 2017 | Financial Analysts and Their Contribution to Well-Functioning Capital Markets. (2017). Bradshaw, Mark ; O'Brien, Patricia ; Ertimur, Yonca . In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000042. Full description at Econpapers || Download paper | 19 |
| 5 | 2016 | From Casual to Causal Inference in Accounting Research: The Need for Theoretical Foundations. (2016). Bertomeu, Jeremy ; Taylor, Daniel J ; BEYER, ANNE . In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000044. Full description at Econpapers || Download paper | 18 |
| 6 | 2006 | Earnings, Earnings Growth and Value. (2006). ohlson, james ; Gao, Zhan. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000001. Full description at Econpapers || Download paper | 17 |
| 7 | 2008 | Accounting is an Evolved Economic Institution. (2008). Basu, Sudipta ; Waymire, Gregory B.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000011. Full description at Econpapers || Download paper | 16 |
| 8 | 2012 | Financial Reporting for Financial Instruments. (2012). Ryan, Stephen G.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000021. Full description at Econpapers || Download paper | 11 |
| 9 | 2015 | Alphanomics: The Informational Underpinnings of Market Efficiency. (2015). Lee, Charles ; Charles, ; So, Eric C. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000022. Full description at Econpapers || Download paper | 11 |
| 10 | 2007 | Accounting Disclosure and Real Effects. (2007). KANODIA, CHANDRA . In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000003. Full description at Econpapers || Download paper | 10 |
| 11 | 2014 | Fair Value Measurement in Financial Reporting. (2014). Schipper, Katherine ; Hopkins, Patrick ; Hodder, Leslie . In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000030. Full description at Econpapers || Download paper | 9 |
| 12 | 2012 | Earnings Management, Conservatism, and Earnings Quality. (2012). Wagenhofer, Alfred ; Ewert, Ralf . In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000025. Full description at Econpapers || Download paper | 9 |
| 13 | 2013 | Strategic Accounting Disclosure. (2013). Stocken, Phillip C.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000027. Full description at Econpapers || Download paper | 8 |
| 14 | 2011 | Financial Statement Analysis and the Prediction of Financial Distress. (2011). Correia, Maria ; Beaver, William H. ; McNichols, Maureen F.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000018. Full description at Econpapers || Download paper | 8 |
| 15 | 2011 | Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research. (2011). Lang, Mark ; Maffett, Mark . In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000016. Full description at Econpapers || Download paper | 7 |
| 16 | 2016 | Rethinking Financial Reporting: Standards, Norms and Institutions. (2016). Sunder, Shyam. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000034. Full description at Econpapers || Download paper | 7 |
| 17 | 2010 | Input Markets and the Strategic Organization of the Firm. (2010). Arya, Anil ; Mittendorf, Brian. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000019. Full description at Econpapers || Download paper | 6 |
| 18 | 2007 | Research, Standard Setting, and Global Financial Reporting. (2007). Barth, Mary E.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000002. Full description at Econpapers || Download paper | 6 |
| 19 | 2018 | Financial Statement Analysis and Earnings Forecasting. (2018). Monahan, Steven J. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000036. Full description at Econpapers || Download paper | 5 |
| 20 | 2009 | Line-Item Analysis of Earnings Quality. (2009). Nissim, Doron ; Melumad, Nahum D.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000010. Full description at Econpapers || Download paper | 5 |
| 21 | 2016 | Interpreting Point Predictions: Some Logical Issues. (2016). Manski, Charles. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000047. Full description at Econpapers || Download paper | 5 |
| 22 | 2010 | Psychology Models of Management Accounting. (2010). Luft, Joan ; Shields, Michael D.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000015. Full description at Econpapers || Download paper | 5 |
| 23 | 2011 | Discretion in Managerial Bonus Pools. (2011). Rajan, Madhav V. ; Reichelstein, Stefan ; Ederhof, Merle . In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000014. Full description at Econpapers || Download paper | 5 |
| 24 | 2021 | IFRS: Markets, Practice, and Politics. (2021). Daske, Holger ; Bischof, Jannis ; Becker, Kirstin. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000055. Full description at Econpapers || Download paper | 4 |
| 25 | 2014 | Corporate Governance, Board Oversight, and CEO Turnover. (2014). Laux, Volker. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000033. Full description at Econpapers || Download paper | 4 |
| 26 | The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms. (2014). Dekker, Henri ; Anderson, Shannon W.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000032. Full description at Econpapers || Download paper | 4 | |
| 27 | 2018 | Executive Compensation, Corporate Governance, and Say on Pay. (2018). Ferri, Fabrizio ; Gx, Robert. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000043. Full description at Econpapers || Download paper | 3 |
| 28 | 2016 | Just How Sensitive are Instrumental Variable Estimates?. (2016). Reiss, Peter C. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000048. Full description at Econpapers || Download paper | 3 |
| 29 | 2012 | Explicit and Implicit Incentives for Multiple Agents. (2012). Glover, Jonathan . In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000020. Full description at Econpapers || Download paper | 3 |
| 30 | 2016 | Comments and Observations Regarding the Relation Between Theory and Empirical Research in Contemporary Accounting Research. (2016). Chen, QI ; Schipper, Katherine. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000046. Full description at Econpapers || Download paper | 3 |
| 31 | 2009 | Experimental Research in Financial Reporting: From the Laboratory to the Virtual World. (2009). Rennekamp, Kristina ; Bloomfield, Robert. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000012. Full description at Econpapers || Download paper | 3 |
| 32 | 2014 | International Transfer Pricing. (2014). Sansing, Richard. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000037. Full description at Econpapers || Download paper | 3 |
| 33 | 2008 | Earnings Quality. (2008). Francis, Jennifer ; Olsson, Per ; Schipper, Katherine. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000004. Full description at Econpapers || Download paper | 2 |
| 34 | 2018 | Authority and Accountability in Hierarchies. (2018). Hofmann, Christian ; Indjejikian, Raffi J. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000052. Full description at Econpapers || Download paper | 2 |
| 35 | 2016 | Capital Budgeting and Divisional Performance Measurement. (2016). Johnson, Nicole Bastian ; Pfeiffer, Thomas. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000038. Full description at Econpapers || Download paper | 2 |
| 36 | 2008 | Dynamic Performance Measurement. (2008). Dutta, Sunil. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000007. Full description at Econpapers || Download paper | 2 |
| 37 | 2018 | Accounting Theory as a Bayesian Discipline. (2018). Johnstone, David. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000056. Full description at Econpapers || Download paper | 2 |
| 38 | 2012 | Taxation of Multinational Corporations. (2012). Blouin, Jennifer . In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000017. Full description at Econpapers || Download paper | 1 |
| 39 | 2021 | Accounting for Risk. (2021). Penman, Stephen. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000064. Full description at Econpapers || Download paper | 1 |
| 40 | 2020 | Using Python for Text Analysis in Accounting Research. (2020). Leone, Andrew ; Chychyla, Roman ; Bochkay, Khrystyna ; Anand, Vic. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000062. Full description at Econpapers || Download paper | 1 |
| 41 | 2016 | Identification with Models and Exogenous Data Variation. (2016). Whited, Toni ; Kahn, Jay R. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000051. Full description at Econpapers || Download paper | 1 |
| 42 | 2013 | Speech Analysis in Financial Markets. (2013). Venkatachalam, Mohan ; Mayew, William J.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000024. Full description at Econpapers || Download paper | 1 |
| 43 | 2016 | Plausibility: A Fair & Balanced View of 30 Years of Progress in Ecologics. (2016). welch, ivo. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000050. Full description at Econpapers || Download paper | 1 |
| 44 | 2013 | Competition and Cost Accounting. (2013). Smith, Michael ; Narayanan, V. G.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000005. Full description at Econpapers || Download paper | 1 |
| 45 | 2016 | Mostly Useless Econometrics? Assessing the Causal Effect of Econometric Theory. (2016). Rust, John. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000049. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2020 | Research on Corporate Sustainability: Review and Directions for Future Research. (2020). Serafeim, George ; Grewal, Jody. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000061. Full description at Econpapers || Download paper | 15 |
| 2 | 2016 | Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability. (2016). Wong, TJ. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000039. Full description at Econpapers || Download paper | 12 |
| 3 | 2017 | Financial Analysts and Their Contribution to Well-Functioning Capital Markets. (2017). Bradshaw, Mark ; O'Brien, Patricia ; Ertimur, Yonca . In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000042. Full description at Econpapers || Download paper | 10 |
| 4 | 2016 | From Casual to Causal Inference in Accounting Research: The Need for Theoretical Foundations. (2016). Bertomeu, Jeremy ; Taylor, Daniel J ; BEYER, ANNE . In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000044. Full description at Econpapers || Download paper | 6 |
| 5 | 2018 | Financial Statement Analysis and Earnings Forecasting. (2018). Monahan, Steven J. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000036. Full description at Econpapers || Download paper | 4 |
| 6 | 2021 | IFRS: Markets, Practice, and Politics. (2021). Daske, Holger ; Bischof, Jannis ; Becker, Kirstin. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000055. Full description at Econpapers || Download paper | 4 |
| 7 | 2014 | Corporate Governance, Board Oversight, and CEO Turnover. (2014). Laux, Volker. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000033. Full description at Econpapers || Download paper | 3 |
| 8 | 2011 | Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research. (2011). Lang, Mark ; Maffett, Mark . In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000016. Full description at Econpapers || Download paper | 3 |
| 9 | 2015 | Alphanomics: The Informational Underpinnings of Market Efficiency. (2015). Lee, Charles ; Charles, ; So, Eric C. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000022. Full description at Econpapers || Download paper | 3 |
| 10 | 2012 | Financial Reporting for Financial Instruments. (2012). Ryan, Stephen G.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000021. Full description at Econpapers || Download paper | 2 |
| 11 | 2011 | Financial Statement Analysis and the Prediction of Financial Distress. (2011). Correia, Maria ; Beaver, William H. ; McNichols, Maureen F.. In: Foundations and Trends(R) in Accounting. RePEc:now:fntacc:1400000018. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 3
| Year | Title | |
|---|---|---|
| 2023 | Recent developments in Business Economics. (2023). Sarstedt, Marko ; Kupper, Hans-Ulrich ; Hundsdoerfer, Jochen ; Hofmann, Christian ; Bischof, Jannis ; Breuer, Wolfgang ; Witt, Peter ; Weitzel, Tim ; Schreck, Philipp. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01172-6. Full description at Econpapers || Download paper | |
| 2023 | Asset Reclassifications and Bank Recapitalization During the Financial Crisis. (2023). Daske, Holger ; Bruggemann, Ulf ; Bischof, Jannis. In: Management Science. RePEc:inm:ormnsc:v:69:y:2023:i:1:p:75-100. Full description at Econpapers || Download paper | |
| 2023 | Reflections on the 20-year anniversary of worldwide IFRS adoption. (2023). Hung, Mingyi ; Gassen, Joachim ; Florou, Annita ; Defond, Mark ; Daske, Holger ; Cascino, Stefano. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:120205. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2021
| Year | Citing document |
|---|
Recent citations received in 2020
| Year | Citing document | |
|---|---|---|
| 2020 | The impact of carbon disclosure mandates on emissions and financial operating performance. (2020). Schwenen, Sebastian ; Zaklan, Aleksandar ; Reichelstein, Stefan ; Ernstberger, Jurgen ; Downar, Benedikt. In: ZEW Discussion Papers. RePEc:zbw:zewdip:20038. Full description at Econpapers || Download paper |
10 most frequent citing series