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| 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 |
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2016 | The 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. Full description at Econpapers || Download paper | 44 |
| 2 | 2010 | Have 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. Full description at Econpapers || Download paper | 42 |
| 3 | 2017 | Corporate Reporting Practices in Poland and Romania â 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. Full description at Econpapers || Download paper | 39 |
| 4 | 2005 | International 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. Full description at Econpapers || Download paper | 33 |
| 5 | 2007 | Constituent 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. Full description at Econpapers || Download paper | 30 |
| 6 | 2007 | An 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. Full description at Econpapers || Download paper | 28 |
| 7 | 2014 | Who 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. Full description at Econpapers || Download paper | 23 |
| 8 | 2009 | Environmental 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. Full description at Econpapers || Download paper | 23 |
| 9 | 2009 | The 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. Full description at Econpapers || Download paper | 22 |
| 10 | 2011 | Reclassification 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. Full description at Econpapers || Download paper | 20 |
| 11 | 2009 | Fair 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. Full description at Econpapers || Download paper | 20 |
| 12 | 2011 | International 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. Full description at Econpapers || Download paper | 20 |
| 13 | 2005 | Anticipating 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. Full description at Econpapers || Download paper | 19 |
| 14 | 2006 | Implications 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. Full description at Econpapers || Download paper | 19 |
| 15 | 2006 | The 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. Full description at Econpapers || Download paper | 19 |
| 16 | 2010 | On 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. Full description at Econpapers || Download paper | 19 |
| 17 | 2006 | International 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. Full description at Econpapers || Download paper | 19 |
| 18 | 2005 | Convergence 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. Full description at Econpapers || Download paper | 18 |
| 19 | 2014 | Lease 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. Full description at Econpapers || Download paper | 18 |
| 20 | 2006 | Assessing 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. Full description at Econpapers || Download paper | 17 |
| 21 | 2014 | Is 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. Full description at Econpapers || Download paper | 16 |
| 22 | 2007 | What 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. Full description at Econpapers || Download paper | 16 |
| 23 | 2010 | The 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. Full description at Econpapers || Download paper | 16 |
| 24 | 2016 | Examining 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. Full description at Econpapers || Download paper | 16 |
| 25 | 2010 | The 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. Full description at Econpapers || Download paper | 15 |
| 26 | 2018 | Introducing More IFRS Principles of Disclosure â 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. Full description at Econpapers || Download paper | 14 |
| 27 | 2013 | Joint 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. Full description at Econpapers || Download paper | 14 |
| 28 | 2020 | The Effects of Key Audit Matters on the Auditorâs Reportâs 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. Full description at Econpapers || Download paper | 14 |
| 29 | 2021 | From 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. Full description at Econpapers || Download paper | 14 |
| 30 | 2024 | An 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. Full description at Econpapers || Download paper | 14 |
| 31 | 2007 | Stewardship 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. Full description at Econpapers || Download paper | 13 |
| 32 | 2012 | Can 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. Full description at Econpapers || Download paper | 12 |
| 33 | 2014 | The 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. Full description at Econpapers || Download paper | 12 |
| 34 | 2015 | The 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. Full description at Econpapers || Download paper | 12 |
| 35 | 2019 | The 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. Full description at Econpapers || Download paper | 12 |
| 36 | 2011 | Accounting 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. Full description at Econpapers || Download paper | 12 |
| 37 | 2012 | Understanding 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. Full description at Econpapers || Download paper | 11 |
| 38 | 2010 | On 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. Full description at Econpapers || Download paper | 11 |
| 39 | 2011 | Corporate 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. Full description at Econpapers || Download paper | 11 |
| 40 | 2006 | The 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. Full description at Econpapers || Download paper | 11 |
| 41 | 2012 | The 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. Full description at Econpapers || Download paper | 11 |
| 42 | 2011 | Accounting 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. Full description at Econpapers || Download paper | 11 |
| 43 | 2017 | Corporate 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. Full description at Econpapers || Download paper | 11 |
| 44 | 2017 | The 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. Full description at Econpapers || Download paper | 11 |
| 45 | 2008 | Actuarial 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. Full description at Econpapers || Download paper | 11 |
| 46 | 2005 | The 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. Full description at Econpapers || Download paper | 11 |
| 47 | 2012 | The 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. Full description at Econpapers || Download paper | 11 |
| 48 | 2016 | Do 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. Full description at Econpapers || Download paper | 10 |
| 49 | 2015 | Segment 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. Full description at Econpapers || Download paper | 10 |
| 50 | 2008 | Accounting Conservatism under IFRS. (2008). Hellman, Niclas. In: Accounting in Europe. RePEc:taf:acceur:v:5:y:2008:i:2:p:71-100. Full description at Econpapers || Download paper | 10 |
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2024 | An 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. Full description at Econpapers || Download paper | 14 |
| 2 | 2016 | The 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. Full description at Econpapers || Download paper | 10 |
| 3 | 2024 | Sustainability Reporting: A Financial Reporting Perspective. (2024). Wagenhofer, Alfred. In: Accounting in Europe. RePEc:taf:acceur:v:21:y:2024:i:1:p:1-13. Full description at Econpapers || Download paper | 9 |
| 4 | 2020 | The Effects of Key Audit Matters on the Auditorâs Reportâs 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. Full description at Econpapers || Download paper | 9 |
| 5 | 2022 | Determinants 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. Full description at Econpapers || Download paper | 6 |
| 6 | 2022 | The 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. Full description at Econpapers || Download paper | 5 |
| 7 | 2023 | Corporate 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. Full description at Econpapers || Download paper | 5 |
| 8 | 2022 | Climate 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. Full description at Econpapers || Download paper | 5 |
| 9 | 2017 | The 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. Full description at Econpapers || Download paper | 4 |
| 10 | 2021 | Do 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. Full description at Econpapers || Download paper | 4 |
| 11 | 2017 | Corporate Reporting Practices in Poland and Romania â 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. Full description at Econpapers || Download paper | 4 |
| 12 | 2018 | Introducing More IFRS Principles of Disclosure â 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. Full description at Econpapers || Download paper | 4 |
| 13 | 2016 | Does 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. Full description at Econpapers || Download paper | 4 |
| 14 | 2014 | Who 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. Full description at Econpapers || Download paper | 4 |
| 15 | 2015 | Are 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. Full description at Econpapers || Download paper | 4 |
| 16 | 2017 | Impression 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. Full description at Econpapers || Download paper | 3 |
| 17 | 2009 | The 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. Full description at Econpapers || Download paper | 3 |
| 18 | 2018 | Disclosure 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. Full description at Econpapers || Download paper | 3 |
| 19 | 2011 | International 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. Full description at Econpapers || Download paper | 3 |
| 20 | 2022 | Disclosure on the Sustainable Development Goals â Evidence from Europe. (2022). Szekely, Manuel ; Hummel, Katrin. In: Accounting in Europe. RePEc:taf:acceur:v:19:y:2022:i:1:p:152-189. Full description at Econpapers || Download paper | 3 |
| 21 | 2013 | Accounting 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. Full description at Econpapers || Download paper | 3 |
| 22 | 2020 | The 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. Full description at Econpapers || Download paper | 3 |
| 23 | 2013 | A 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. Full description at Econpapers || Download paper | 3 |
| 24 | 2022 | Narrative 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. Full description at Econpapers || Download paper | 3 |
| 25 | 2021 | From 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. Full description at Econpapers || Download paper | 3 |
| 26 | 2022 | Non-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. Full description at Econpapers || Download paper | 3 |
| 27 | 2010 | Have 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. Full description at Econpapers || Download paper | 3 |
| 28 | 2022 | The 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. Full description at Econpapers || Download paper | 3 |
| 29 | 2014 | Lease 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. Full description at Econpapers || Download paper | 3 |
| 30 | 2019 | The 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. Full description at Econpapers || Download paper | 2 |
| 31 | 2019 | The 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. Full description at Econpapers || Download paper | 2 |
| 32 | 2021 | Did 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. Full description at Econpapers || Download paper | 2 |
| 33 | 2009 | Environmental 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. Full description at Econpapers || Download paper | 2 |
| 34 | 2014 | Is 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. Full description at Econpapers || Download paper | 2 |
| 35 | 2016 | Lobbying 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. Full description at Econpapers || Download paper | 2 |
| 36 | 2018 | Do 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. Full description at Econpapers || Download paper | 2 |
| 37 | 2017 | Corporate 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. Full description at Econpapers || Download paper | 2 |
| 38 | 2014 | Post-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. Full description at Econpapers || Download paper | 2 |
| 39 | 2013 | Mandatory 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. Full description at Econpapers || Download paper | 2 |
| 40 | 2020 | The 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. Full description at Econpapers || Download paper | 2 |
| 41 | 2016 | Audit 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. Full description at Econpapers || Download paper | 2 |
| 42 | 2012 | Can 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. Full description at Econpapers || Download paper | 2 |
| 43 | 2011 | Corporate 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. Full description at Econpapers || Download paper | 2 |
| 44 | 2013 | Joint 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. Full description at Econpapers || Download paper | 2 |
| 45 | 2022 | Innovative Information Technology in Auditing: Auditorsâ 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. Full description at Econpapers || Download paper | 2 |
| 46 | 2014 | The 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. Full description at Econpapers || Download paper | 2 |
| 47 | 2020 | Accounting 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. Full description at Econpapers || Download paper | 2 |
| 48 | 2018 | Responsiveness 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. Full description at Econpapers || Download paper | 2 |
| 49 | 2012 | The 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. Full description at Econpapers || Download paper | 2 |
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| 2025 | Rent-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. Full description at Econpapers || Download paper | |
| 2025 | EMERGING 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. Full description at Econpapers || Download paper | |
| 2025 | Strategic 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. Full description at Econpapers || Download paper | |
| 2025 | The 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. Full description at Econpapers || Download paper | |
| 2025 | Unpacking 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. Full description at Econpapers || Download paper | |
| 2025 | Exploring 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. Full description at Econpapers || Download paper | |
| 2025 | A 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. Full description at Econpapers || Download paper | |
| 2025 | The 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. Full description at Econpapers || Download paper | |
| 2025 | Means 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. Full description at Econpapers || Download paper | |
| 2025 | Does corporate social performance influence a firmâs 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. Full description at Econpapers || Download paper | |
| 2025 | The 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. Full description at Econpapers || Download paper | |
| 2025 | How 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. Full description at Econpapers || Download paper | |
| 2025 | Analysing 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. Full description at Econpapers || Download paper | |
| 2025 | Corporate 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. Full description at Econpapers || Download paper | |
| 2025 | Lighting 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. Full description at Econpapers || Download paper | |
| 2025 | Environmental controversies, environmental fines and firmsâ 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. Full description at Econpapers || Download paper | |
| 2025 | Banksâ Sustainability Reporting in Brazil. (2025). Branco, Manuel ; Pacheco, Alexandre. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:3:p:114-:d:1683287. Full description at Econpapers || Download paper | |
| 2025 | Corporate 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. Full description at Econpapers || Download paper | |
| 2025 | Bridging 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. Full description at Econpapers || Download paper | |
| 2025 | Risk 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. Full description at Econpapers || Download paper | |
| 2025 | Shareholder 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. Full description at Econpapers || Download paper | |
| 2025 | Promoting textile product repair services in the European setting: do emotions shape consumersâ¬â¢ 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. Full description at Econpapers || Download paper | |
| 2025 | The 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. Full description at Econpapers || Download paper |
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| 2024 | Integration 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. Full description at Econpapers || Download paper | |
| 2024 | Integration 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. Full description at Econpapers || Download paper | |
| 2024 | New 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. Full description at Econpapers || Download paper | |
| 2024 | Sustainability 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. Full description at Econpapers || Download paper | |
| 2024 | Do 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. Full description at Econpapers || Download paper |
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| 2023 | Dialogue 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. Full description at Econpapers || Download paper | |
| 2023 | Nexus 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. Full description at Econpapers || Download paper | |
| 2023 | Integrated 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. Full description at Econpapers || Download paper | |
| 2023 | Transformation: 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. Full description at Econpapers || Download paper | |
| 2023 | Sustainability and Fast Fashion from the Executive Perspective â 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. Full description at Econpapers || Download paper |
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| 2022 | Research 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. 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). 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. Full description at Econpapers || Download paper | |
| 2022 | Tracking 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. Full description at Econpapers || Download paper |