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Citation Profile [Updated: 2026-03-14 21:09:38]
5 Years H Index
18
Impact Factor (IF)
0.74
5 Years IF
0.55
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
2005 0 0.51 0 0 8 8 85 0 0 0 0 0 0.23
2006 0.25 0.49 0.1 0.25 12 20 93 2 2 8 2 8 2 0 0 0.22
2007 0.45 0.44 0.34 0.45 9 29 94 10 12 20 9 20 9 0 0 0.2
2008 0.43 0.47 0.46 0.41 8 37 33 17 29 21 9 29 12 0 0 0.22
2009 0.47 0.46 0.53 0.49 12 49 90 26 55 17 8 37 18 3 11.5 0 0.23
2010 0.5 0.46 0.75 0.61 14 63 127 47 102 20 10 49 30 3 6.4 0 0.2
2011 0.19 0.51 0.53 0.56 14 77 88 41 143 26 5 55 31 6 14.6 1 0.07 0.23
2012 0.57 0.5 0.67 0.46 13 90 79 59 203 28 16 57 26 7 11.9 0 0.21
2013 0.48 0.54 0.59 0.48 16 106 65 63 266 27 13 61 29 0 1 0.06 0.24
2014 0.17 0.53 0.59 0.46 18 124 91 73 339 29 5 69 32 8 11 5 0.28 0.22
2015 0.06 0.52 0.37 0.31 13 137 51 51 390 34 2 75 23 0 0 0.22
2016 0.42 0.5 0.63 0.41 24 161 104 101 491 31 13 74 30 29 28.7 9 0.38 0.2
2017 0.32 0.52 0.38 0.32 35 196 95 74 565 37 12 84 27 8 10.8 2 0.06 0.21
2018 0.36 0.53 0.63 0.49 20 216 40 135 700 59 21 106 52 15 11.1 4 0.2 0.22
2019 0.24 0.54 0.42 0.35 15 231 25 97 797 55 13 110 38 0 2 0.13 0.21
2020 0.26 0.64 0.41 0.34 16 247 37 101 898 35 9 107 36 0 0 0.3
2021 0.26 0.74 0.44 0.45 16 263 29 117 1015 31 8 110 49 0 1 0.06 0.27
2022 0.34 0.73 0.3 0.24 15 278 47 84 1099 32 11 102 24 5 6 3 0.2 0.22
2023 0.65 0.69 0.34 0.39 15 293 17 99 1198 31 20 82 32 0 5 0.33 0.2
2024 0.93 0.81 0.47 0.66 16 309 23 146 1344 30 28 77 51 0 5 0.31 0.23
2025 0.74 0.28 0.55 15 324 0 91 1435 31 23 78 43 0 0
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12016The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227.

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44
22010Have IFRS Affected Earnings Management in the European Union?. (2010). Callao, Susana ; Jarne, Jos Ignacio. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189.

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42
32017Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive. (2017). Dumitru, Madalina ; Gue, Raluca-Gina ; Dyduch, Justyna ; Krasodomska, Joanna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:279-304.

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39
42005International Financial Reporting Convergence: Evidence from Three Continental European Countries. (2005). Delvaille, Pascale ; Ebbers, Gabi ; Saccon, Chiara. In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:137-164.

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33
52007Constituent Participation and the IASBs International Financial Reporting Interpretations Committee. (2007). Larson, Robert K.. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:207-254.

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

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28
72014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Jeanjean, Thomas ; Garcia Osma, Beatriz ; Clatworthy, Mark ; Gassen, Joachim ; Cascino, Stefano ; Imam, Shahed. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209.

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23
82009Environmental Disclosure and the Cost of Equity: The French Case. (2009). Martinez, Isabelle ; Djean, Frdrique. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80.

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23
92009The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194.

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22
102011Reclassification of Financial Assets under IAS 39: Impact on European Banks Financial Statements. (2011). Fiechter, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:49-67.

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20
112009Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. (2009). JENY, Anne ; Andre, Paul ; Walton, Peter ; Richard, Chrystelle ; Cazavan-Jeny, Anne ; Dick, Wolfgang. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:3-24.

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20
122011International Accounting Standardisation: Is Politics Back?. (2011). Colasse, Bernard ; Burlaud, Alain. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47.

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20
132005Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective. (2005). Luther, Robert ; Jones, Colwyn T.. In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:165-193.

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19
142006Implications of the IAS Regulation for Research into the International Differences in Accounting Systems. (2006). Sellhorn, Thorsten ; Gornik-Tomaszewski, Sylwia . In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:187-217.

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19
152006The Use of Fair Value in IFRS. (2006). Cairns, David. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:5-22.

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19
162010On Researching into the Use of IFRS by Private Entities in Europe. (2010). Nobes, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226.

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19
172006International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe. (2006). Hoogendoorn, Martin. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:23-26.

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19
182005Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge*. (2005). Tokar, Mary . In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:47-68.

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18
192014Lease Accounting: A Review of Recent Literature. (2014). Moya, Soledad ; Birt, Jacqueline ; Barone, Elisabetta. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54.

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18
202006Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100. (2006). Aisbitt, Sally. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:117-133.

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17
212014Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Cimini, Riccardo ; Mechelli, Alessandro. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87.

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16
222007What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. (2007). Klostermann, Margret ; Eberhartinger, Eva. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:2:p:141-168.

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16
232010The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. (2010). Gee, Maria ; Nobes, Christopher ; Haller, Axel. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:1:p:97-122.

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16
242016Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:329-352.

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16
252010The Communication Gap: Why Doesnt Accounting Research Make a Greater Contribution to Debates on Accounting Policy?. (2010). Singleton-Green, Brian. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:129-145.

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15
262018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?. (2018). Gutierrez, Soledad Moya ; Hellman, Niclas ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321.

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14
272013Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana ; Lesage, Cdric. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199.

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14
282020The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors. (2020). Ratzinger-Sakel, Nicole ; Theis, Jochen ; Kohler, Annette. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:105-128.

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14
292021From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study. (2021). Farneti, Federica ; Costa, Ericka ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:353-377.

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14
302024An Overview of Corporate Sustainability Reporting Legislation in the European Union. (2024). Jobst, Dominik ; Hummel, Katrin. In: Accounting in Europe. RePEc:taf:acceur:v:21:y:2024:i:3:p:320-355.

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14
312007Stewardship and the Objectives of Financial Statements: A Comment on IASBs Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information 1. (2007). Lennard, Andrew. In: Accounting in Europe. RePEc:taf:acceur:v:4:y:2007:i:1:p:51-66.

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13
322012Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59.

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12
332014The International Accounting Standards Board and Evidence-Informed Standard-Setting. (2014). Teixeira, Alan. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:5-12.

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12
342015The Emergence of the Incurred-Loss Model for Credit Losses in IAS 39. (2015). Camfferman, Kees. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:1-35.

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12
352019The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. (2019). Aureli, Selena ; Salvatori, Federica ; Magnaghi, Elisabetta. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:3:p:290-312.

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12
362011Accounting Research and Accounting Policy: What Kind of Gap?. (2011). Rutherford, Brian. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:141-154.

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12
372012Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. (2012). Abela, Mario ; Mora, Araceli. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:147-170.

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11
382010On the Definitions of Income, Expenses and Profit in IFRS. (2010). Barker, Richard. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:147-158.

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11
392011Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?. (2011). Orens, Raf ; Lybaert, Nadine ; van der Tas, Leo ; Jorissen, Ann. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:211-234.

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11
402006The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands. (2006). Verwijmeren, Patrick ; de Jong, Abe. In: Accounting in Europe. RePEc:taf:acceur:v:3:y:2006:i:1:p:169-185.

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11
412012The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. (2012). Wysocki, Peter ; Trombetta, Marco ; Wagenhofer, Alfred. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:2:p:127-146.

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11
422011Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania. (2011). faff, robert ; Albu, Nadia ; Hodgson, Allan. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:155-184.

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11
432017Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. (2017). Albu, Nadia ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:249-260.

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11
442017The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries. (2017). Lungu, Camelia ; Dasclu, Cornelia ; Caraiani, Chiraa. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:331-357.

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11
452008Actuarial Gains and Losses: the Choice of the Accounting Method. (2008). Morais, Ana Isabel. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:127-139.

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11
462005The Changing Relationship between Tax and Financial Reporting in Spain. (2005). Oliveras, Ester ; Puig, Xavier. In: Accounting in Europe. RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207.

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11
472012The Legitimacy of the IASB. (2012). Danjou, Philippe ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:1-15.

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11
482016Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. (2016). Schatt, Alain ; Doukakis, Leonidas ; Walliser, Elisabeth ; Bessieux-Ollier, Corinne. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:307-327.

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10
492015Segment Reporting: Is IFRS 8 Really Better?. (2015). Aleksanyan, Mark ; Danbolt, JO. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:37-60.

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10
502008Accounting Conservatism under IFRS. (2008). Hellman, Niclas. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:71-100.

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10
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12024An Overview of Corporate Sustainability Reporting Legislation in the European Union. (2024). Jobst, Dominik ; Hummel, Katrin. In: Accounting in Europe. RePEc:taf:acceur:v:21:y:2024:i:3:p:320-355.

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14
22016The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. (2016). Novotny-Farkas, Zoltan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:197-227.

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10
32024Sustainability Reporting: A Financial Reporting Perspective. (2024). Wagenhofer, Alfred. In: Accounting in Europe. RePEc:taf:acceur:v:21:y:2024:i:1:p:1-13.

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9
42020The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors. (2020). Ratzinger-Sakel, Nicole ; Theis, Jochen ; Kohler, Annette. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:105-128.

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9
52022Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence. (2022). Nahar, Shamsun ; Islam, Mohammad Nazrul ; Bepari, Md Khokan ; Mollik, Abu Taher. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:3:p:397-422.

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6
62022The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU). (2022). Breijer, Ries ; Orij, Rene P. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:2:p:332-361.

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5
72023Corporate Sustainability Reporting in Europe: A Scoping Review. (2023). Dinh, Tami ; Melloni, Gaia ; Husmann, Anna. In: Accounting in Europe. RePEc:taf:acceur:v:20:y:2023:i:1:p:91-119.

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5
82022Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors. (2022). Panfilo, Silvia ; Krasodomska, Joanna. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:226-253.

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5
92017The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries. (2017). Lungu, Camelia ; Dasclu, Cornelia ; Caraiani, Chiraa. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:331-357.

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4
102021Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee. (2021). Nahar, Shamsun ; Jahan, Mosammet Asma. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:378-406.

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4
112017Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive. (2017). Dumitru, Madalina ; Gue, Raluca-Gina ; Dyduch, Justyna ; Krasodomska, Joanna. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:279-304.

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4
122018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?. (2018). Gutierrez, Soledad Moya ; Hellman, Niclas ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321.

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4
132016Does Ethical Culture in Audit Firms Support Auditor Objectivity?. (2016). Ohman, Peter ; Svanberg, Jan. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:1:p:65-79.

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4
142014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. (2014). Jeanjean, Thomas ; Garcia Osma, Beatriz ; Clatworthy, Mark ; Gassen, Joachim ; Cascino, Stefano ; Imam, Shahed. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:2:p:185-209.

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4
152015Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making. (2015). Holthoff, Gero ; Hoos, Florian ; Weissenberger, Barbara E. In: Accounting in Europe. RePEc:taf:acceur:v:12:y:2015:i:1:p:107-125.

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4
162017Impression Management in Letters to Shareholders: Evidence from Poland. (2017). Klimczak, Karol ; Pauka, Marek ; Hadro, Dominika. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:305-330.

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3
172009The Effects of IFRS 7 Adoption on Bank Disclosure in Europe. (2009). Bischof, Jannis. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:2:p:167-194.

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3
182018Disclosure Practices by Family Firms: Evidence from Swedish Publicly Listed Firms. (2018). Vural, Derya. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:3:p:347-373.

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3
192011International Accounting Standardisation: Is Politics Back?. (2011). Colasse, Bernard ; Burlaud, Alain. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:1:p:23-47.

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3
202022Disclosure on the Sustainable Development Goals – Evidence from Europe. (2022). Szekely, Manuel ; Hummel, Katrin. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:152-189.

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3
212013Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency. (2013). Black, Celeste M.. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:223-239.

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3
222020The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector. (2020). Giner, Begoa ; Zampella, Annamaria ; Allini, Alessandra. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:2:p:129-157.

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3
232013A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation. (2013). Larson, Robert K. ; Herz, Paul J.. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:99-151.

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3
242022Narrative Reporting: State of the Art and Future Challenges. (2022). Sealy, Ruth ; Trojanowski, Grzegorz ; Michelon, Giovanna. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:7-47.

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3
252021From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study. (2021). Farneti, Federica ; Costa, Ericka ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:3:p:353-377.

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3
262022Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies. (2022). Agostini, Marisa ; Costa, Ericka ; Korca, Blerita. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:78-109.

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272010Have IFRS Affected Earnings Management in the European Union?. (2010). Callao, Susana ; Jarne, Jos Ignacio. In: Accounting in Europe. RePEc:taf:acceur:v:7:y:2010:i:2:p:159-189.

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282022The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises. (2022). Dragomir, Voicu-Dan ; Dumitru, Madalina ; Feleaga, Liliana. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:110-151.

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292014Lease Accounting: A Review of Recent Literature. (2014). Moya, Soledad ; Birt, Jacqueline ; Barone, Elisabetta. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:35-54.

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302019The Development of EPSAS: Contributions from the Literature. (2019). Jorge, Susana ; Dabbicco, Giovanna ; Jesus, Maria Antnia ; Caruana, Josette. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:2:p:146-176.

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312019The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. (2019). Aureli, Selena ; Salvatori, Federica ; Magnaghi, Elisabetta. In: Accounting in Europe. RePEc:taf:acceur:v:16:y:2019:i:3:p:290-312.

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322021Did the International Financial Reporting Standards Increase the Audit Expectation Gap? An Exploratory Study. (2021). Astolfi, Pierre. In: Accounting in Europe. RePEc:taf:acceur:v:18:y:2021:i:2:p:166-195.

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332009Environmental Disclosure and the Cost of Equity: The French Case. (2009). Martinez, Isabelle ; Djean, Frdrique. In: Accounting in Europe. RePEc:taf:acceur:v:6:y:2009:i:1:p:57-80.

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342014Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. (2014). Cimini, Riccardo ; Mechelli, Alessandro. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:59-87.

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352016Lobbying and Audit Regulation in the EU. (2016). Gros, Marius ; Worret, Daniel . In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:381-403.

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362018Do Macro-economic Crises Determine Accounting Value Relevance?. (2018). Xiong, Zhengling ; Ho, Sandra ; Bilgic, Ayzer F ; Hodgson, Allan. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:3:p:402-422.

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372017Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. (2017). Albu, Nadia ; Filip, Andrei. In: Accounting in Europe. RePEc:taf:acceur:v:14:y:2017:i:3:p:249-260.

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382014Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards. (2014). Moldovan, Rucsandra. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:113-137.

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392013Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research. (2013). Ewelt-Knauer, Corinna ; Pott, Christiane ; Gold, Anna. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:1:p:27-41.

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402020The Evolution of the European Public Good Assessment in the EU Endorsement Process of IFRS. (2020). Muller-Lagarde, Yvonne ; Zevounou, Lionel ; Hossfeld, Christopher. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:3:p:314-333.

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412016Audit Partner Tenure and Independence in a Low Litigation Risk Setting. (2016). Argiles-Bosch, Josep M ; Garcia-Blandon, Josep. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:3:p:405-424.

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422012Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish. (2012). Nilsson, Sven-Arne . In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:39-59.

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432011Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?. (2011). Orens, Raf ; Lybaert, Nadine ; van der Tas, Leo ; Jorissen, Ann. In: Accounting in Europe. RePEc:taf:acceur:v:8:y:2011:i:2:p:211-234.

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442013Joint Audit: Issues and Challenges for Researchers and Policy-Makers. (2013). Audousset-Coulier, Sophie ; Nicole V. S. Ratzinger-Sakel, ; Kettunen, Jaana ; Lesage, Cdric. In: Accounting in Europe. RePEc:taf:acceur:v:10:y:2013:i:2:p:175-199.

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452022Innovative Information Technology in Auditing: Auditors’ Perceptions of Future Importance and Current Auditor Expertise. (2022). Quick, Reiner ; Feliciano, Cristiano. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:2:p:311-331.

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462014The International Accounting Standards Board and Evidence-Informed Standard-Setting. (2014). Teixeira, Alan. In: Accounting in Europe. RePEc:taf:acceur:v:11:y:2014:i:1:p:5-12.

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472020Accounting and Politics in Europe: Influencing the Standard. (2020). Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:17:y:2020:i:3:p:303-313.

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482018Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms. (2018). Knechel, Robert W ; Niemi, Lasse ; Collis, Jill ; Ojala, Hannu. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:1:p:33-54.

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492012The Legitimacy of the IASB. (2012). Danjou, Philippe ; Walton, Peter. In: Accounting in Europe. RePEc:taf:acceur:v:9:y:2012:i:1:p:1-15.

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Citing documents used to compute impact factor: 23
YearTitle
2025Rent-seeking in megaprojects: The case of Turkeys public-private partnerships for roads. (2025). Solak, Ali Osman. In: Utilities Policy. RePEc:eee:juipol:v:96:y:2025:i:c:s0957178725000992.

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2025EMERGING TRENDS IN ESG RESEARCH. BIBLIOMETRIC ANALYSIS. (2025). Alrtaimat, Rami. In: Annals of Faculty of Economics. RePEc:ora:journl:v:34:y:2025:i:1:p:185-205.

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2025Strategic intentions of higher education for sustainable development goals: Qualitative evidence from universities in Türkiye. (2025). Golu, Volkan. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:1:p:1575-1587.

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2025The Evaluation of Corporate Sustainability Strategies in Italy: Challenges and Opportunity of Recycled Packaging. (2025). Dascenzo, Fabrizio ; Vinci, Giuliana ; Cancer, Giulia ; Ruggeri, Marco ; Savastano, Marco. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:8:p:3608-:d:1636238.

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2025Unpacking the Role of Big Data Analytics Capability in Sustainable Business Performance: Insights from Digital Sustainability Reporting Readiness in Latvia. (2025). Novicka, Jekaterina. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:8:p:3666-:d:1637500.

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2025Exploring the Institutional and Cognitive Adequacies to Support the Implementation of Sustainability Reporting Standards in Nigeria. (2025). Ogbenjuwa, Emmanuel I. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-3:p:4637-4654.

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2025A Greener Paradigm Shift: The Moderating Role of Board Independence in Sustainability Reporting. (2025). Hassan, Rohail ; Noor, Abid ; Fortea, Costinela ; Antohi, Valentin Marian. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:11:p:4776-:d:1662115.

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2025The Integration of Sustainable Standards in Production Planning and Control: A GRI-Based Framework Proposal. (2025). di Pasquale, Valentina ; Farina, Paola ; de Simone, Valentina ; Fasulo, Valeria. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:14:p:6446-:d:1701530.

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2025Means and Meanings in Circular Economy: An MDA-Based Exploratory Analysis. (2025). Barnab, Federico ; Santoni, Riccardo. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:17:p:7768-:d:1737002.

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2025Does corporate social performance influence a firm’s choice of product recall strategy?. (2025). Adhikari, Ajay ; Paik, Daniel Gyung ; Lee, Brandon Byunghwan ; van der Laan, Joyce. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951825000011.

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2025The Emerging Trends of Business Reporting in Kenyan Newspapers: New Media, AI, and Data Journalism. (2025). Nabea, Henry Nkoru ; Mabea, Obuya Simeon ; Nyakundi, Augustus Onchari. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-9:p:859-872.

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2025How do global crises impact accounting regulation? 2008 financial crisis and COVID-19 in the EU IFRS regulatory space. (2025). Quagli, Alberto ; Venuti, Marco ; Ramassa, Paola. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:2:d:10.1007_s10997-024-09729-5.

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2025Analysing the Factors Contributing to the Decline of Auditors Globally and Avenue for Future Research: A Scoping Review. (2025). Abrahams, Thameenah ; Phesa, Masibulele. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:7:p:363-:d:1692202.

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2025Corporate carbon emissions and financial performance: A flexible copula-based model to address non-random sample selection. (2025). Zanin, Luca. In: Economics Letters. RePEc:eee:ecolet:v:247:y:2025:i:c:s0165176525000254.

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2025Lighting the path to sustainable development: The impact of sustainability disclosure, corporate tax, and economic growth. (2025). Yaro, Nura Alhaji ; Bin-Nashwan, Saeed Awadh ; Yusuf, Abdulmalik ; Haladu, Alhassan. In: World Development Perspectives. RePEc:eee:wodepe:v:37:y:2025:i:c:s2452292924000924.

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2025Environmental controversies, environmental fines and firms’ default risk. (2025). Cosma, Simona ; Rimo, Giuseppe ; Schwizer, Paola. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pa:s0275531925001667.

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2025Banks’ Sustainability Reporting in Brazil. (2025). Branco, Manuel ; Pacheco, Alexandre. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:3:p:114-:d:1683287.

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2025Corporate Sustainability Reporting Directive (CSRD): Obligations, Challenges and Requirements for Companies. (2025). Primorac, Dinko ; Martincevic, Ivana ; Doric, Barbara. In: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia. RePEc:zbw:entr24:317969.

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2025Bridging digitalization and environmental, social, and governance performance: the moderating effect of CEO duality and government linked corporations. (2025). Pu, Tingqian. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05773-0.

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2025Risk factor disclosure in green bond prospectuses and investor compensation. (2025). Sheenan, Lisa ; O'Donohoe, Sheila ; Egan, Tom ; McGee, Paraic. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925004922.

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2025Shareholder wealth effects of corporate sustainability reporting regulations. (2025). Boungou, Whelsy ; Dufau, Bastien. In: Finance Research Letters. RePEc:eee:finlet:v:80:y:2025:i:c:s1544612325006646.

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2025Promoting textile product repair services in the European setting: do emotions shape consumers€™ evaluations?. (2025). Bettiga, Debora ; Mandolfo, Marco ; Noci, Giuliano. In: Journal of Retailing and Consumer Services. RePEc:eee:joreco:v:86:y:2025:i:c:s0969698925001298.

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2025The role of new technologies in improving financial audit quality following the financial scandals of the 2000s. (2025). Ghandari, Youssef ; Ez-Zaidi, Asmae. In: Post-Print. RePEc:hal:journl:hal-05366347.

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Recent citations
Recent citations received in 2024

YearCiting document
2024Integration of Sustainability Reporting into Enterprise Risk Management: A Scoping Review. (2024). Mankowski, Tomasz. In: European Research Studies Journal. RePEc:ers:journl:v:xxvii:y:2024:i:1:p:508-518.

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2024Integration of Sustainability Reporting into Enterprise Risk Management: A Scoping Review. (2024). Mankowski, Tomasz. In: European Research Studies Journal. RePEc:ers:journl:v:xxvii:y:2024:i:specialb:p:792-802.

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2024New econometric model of sustainable economic development quantifying the impact of the implementation of SDG9 in the European context. (2024). Khan, Sajjad Nawaz ; Zlati, Monica Laura ; Antohi, Valentin Marian ; Fortea, Costinela. In: Journal of Financial Studies. RePEc:fst:rfsisf:v:9:y:2024:i:17:p:71-90.

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2024Sustainability Performance Reporting. (2024). Paulette, Laura ; Pop, Horia ; Odagiu, Antonia ; Rusu, Teodora Maria. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:19:p:8538-:d:1490033.

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2024Do internationally operating companies act in a socially sustainable manner? An empirical comparison of disclosure regarding employee matters and human rights matters. (2024). Reustlen, Stefanie ; Stawinoga, Martin. In: Sustainability Nexus Forum. RePEc:spr:sumafo:v:32:y:2024:i:1:d:10.1007_s00550-024-00556-8.

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Recent citations received in 2023

YearCiting document
2023Dialogue with standard setters. The creation of the International Sustainability Standards Board: Evidence from the steps undertaken by the IFRS Foundation for Sustainability Reporting. (2023). Fiume, Raffaele ; Francioli, Francesca ; Lardo, Alessandra. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2023-002005.

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

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2023Integrated Reporting in the Context of Information Support of Business Analysis. (2023). Demianenko, Tetiana ; Sherstiuk, Oleksandr. In: Oblik i finansi. RePEc:iaf:journl:y:2023:i:4:p:39-46.

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2023Transformation: Challenges, Impact, and Consequences. (2023). Fiedler, Marina ; Hutzschenreuter, Thomas ; Klarmann, Martin ; Weissenberger, Barbara E. In: Schmalenbach Journal of Business Research. RePEc:spr:sjobre:v:75:y:2023:i:3:d:10.1007_s41471-023-00172-0.

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2023Sustainability and Fast Fashion from the Executive Perspective – the Case of LPP S.A.. (2023). Zofia, Patora-Wysocka ; Barbara, Mroz-Gorgo ; Dominika, Hadro ; Justyna, Fijakowska. In: Journal of Intercultural Management. RePEc:vrs:joinma:v:15:y:2023:i:3:p:148-178:n:5.

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Recent citations received in 2022

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

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

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2022Tracking Waste Management Information Disclosure Behavior Connected to Financial Performance through Moderating Variables. (2022). Bogdan, Victoria ; Belenei, Mrioara ; Bolo, Marcel-Ioan ; Popa, Dorina-Nicoleta ; Sabu-Popa, Claudia Diana. In: IJERPH. RePEc:gam:jijerp:v:19:y:2022:i:20:p:13068-:d:939275.

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