Citation analysis for European Accounting Review / Taylor & Francis Journals

Citation Profile [Updated: 2026-03-14 21:09:38]

5 Years H Index

Impact Factor (IF)

0.64

5 Years IF

0.76

Data available in this report

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

Main indicators

Raw Data

	IF	AIF	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1992	0	0.12	0.05	0	42	42	175	2	2	0		0		2	100	2	0.05	0.06
1993	0.05	0.13	0.03	0.05	49	91	139	3	5	42	2	42	2	3	100	1	0.02	0.06
1994	0.02	0.14	0.02	0.02	34	125	152	2	7	91	2	91	2		0		0	0.07
1995	0	0.22	0.02	0.02	50	175	284	3	10	83		125	3	1	33.3		0	0.1
1996	0.05	0.25	0.05	0.07	60	235	238	12	22	84	4	175	12		0		0	0.11
1997	0.05	0.24	0.17	0.09	29	264	255	46	68	110	5	235	21	25	54.3	2	0.07	0.11
1998	0.18	0.27	0.22	0.13	55	319	281	69	137	89	16	222	28	22	31.9	3	0.05	0.13
1999	0.19	0.29	0.31	0.15	42	361	335	113	250	84	16	228	35	56	49.6	8	0.19	0.14
2000	0.15	0.34	0.25	0.14	34	395	467	98	348	97	15	236	33	24	24.5	4	0.12	0.16
2001	0.16	0.38	0.2	0.15	36	431	358	87	435	76	12	220	32	42	48.3	1	0.03	0.17
2002	0.23	0.39	0.31	0.15	42	473	510	148	583	70	16	196	30	97	65.5	3	0.07	0.2
2003	0.13	0.43	0.14	0.12	37	510	431	69	652	78	10	209	26	6	8.7	1	0.03	0.21
2004	0.1	0.47	0.16	0.19	32	542	516	87	739	79	8	191	37	8	9.2	4	0.13	0.21
2005	0.26	0.51	0.24	0.34	37	579	1125	135	877	69	18	181	61	8	5.9	1	0.03	0.23
2006	0.54	0.49	0.39	0.48	29	608	367	235	1112	69	37	184	88	8	3.4	1	0.03	0.22
2007	0.59	0.44	0.4	0.49	28	636	868	255	1367	66	39	177	86	3	1.2	1	0.04	0.2
2008	0.54	0.47	0.47	0.63	30	666	755	312	1680	57	31	163	102	9	2.9	3	0.1	0.22
2009	0.72	0.46	0.49	0.68	41	707	526	345	2025	58	42	156	106	3	0.9		0	0.23
2010	0.55	0.46	0.69	0.76	37	744	518	511	2536	71	39	165	125	28	5.5	4	0.11	0.2
2011	0.46	0.51	0.68	0.77	33	777	187	525	3061	78	36	165	127	9	1.7	5	0.15	0.23
2012	0.4	0.5	0.62	0.7	34	811	397	499	3560	70	28	169	118	6	1.2	1	0.03	0.21
2013	0.43	0.54	0.7	0.68	18	829	242	577	4139	67	29	175	119	5	0.9	8	0.44	0.24
2014	0.6	0.53	0.68	0.63	27	856	351	582	4724	52	31	163	102	16	2.7	4	0.15	0.22
2015	0.56	0.52	0.73	0.66	29	885	416	644	5372	45	25	149	98	18	2.8	6	0.21	0.22
2016	0.66	0.5	0.67	0.66	31	916	365	613	5988	56	37	141	93	19	3.1	3	0.1	0.2
2017	0.78	0.52	0.69	0.87	33	949	277	654	6643	60	47	139	121	7	1.1	4	0.12	0.21
2018	0.61	0.53	0.84	0.96	32	981	306	821	7466	64	39	138	132	6	0.7	4	0.13	0.22
2019	0.42	0.54	0.66	0.8	38	1019	263	671	8137	65	27	152	121		0	2	0.05	0.21
2020	0.86	0.64	0.76	1	39	1058	206	800	8937	70	60	163	163		0	10	0.26	0.3
2021	0.79	0.74	0.82	1.03	41	1099	216	900	9837	77	61	173	179	1	0.1	5	0.12	0.27
2022	0.9	0.73	0.74	1.14	43	1142	157	850	10687	80	72	183	209		0	6	0.14	0.22
2023	1.12	0.69	0.73	1.19	45	1187	58	869	11556	84	94	193	229		0	4	0.09	0.2
2024	0.95	0.81	0.75	1.25	70	1257	60	946	12502	88	84	206	258		0	13	0.19	0.23
2025	0.64		0.41	0.76	76	1333	6	547	13049	115	74	238	180		0	7	0.09

IF:	Two years Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for all series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Five years Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CIT:	Number of citations to papers published in year y
NCI:	Number of citations in year y
CCU:	Cumulative number of citations to papers published until year y
D2Y:	Number of articles published in y-1 plus y-2
C2Y:	Cites in y to articles published in y-1 plus y-2
D5Y:	Number of articles published in y-1 until y-5
C5Y:	Cites in y to articles published in y-1 until y-5
SC:	selft citations in y to articles published in y-1 plus y-2
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

50 most cited documents in this series

#	Year	Title	Cited
1	2005	Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Cormier, Denis ; Van Velthoven, Barbara . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers \|\| Download paper	271
2	2007	IFRS Adoption and Accounting Quality: A Review. (2007). Soderstrom, Naomi ; Sun, Kevin Jialin. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702. Full description at Econpapers \|\| Download paper	178
3	2008	Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Levy, David ; Kolk, Ans. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745. Full description at Econpapers \|\| Download paper	172
4	1995	The determinants of voluntary financial disclosure by Swiss listed companies. (1995). Raffournier, Bernard. In: European Accounting Review. RePEc:taf:euract:v:4:y:1995:i:2:p:261-280. Full description at Econpapers \|\| Download paper	150
5	2015	The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Li, Yue ; Clarkson, Peter M ; Pinnuck, Matthew ; Richardson, Gordon D. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580. Full description at Econpapers \|\| Download paper	144
6	2010	How did Financial Reporting Contribute to the Financial Crisis?. (2010). Landsman, Wayne ; Barth, Mary. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423. Full description at Econpapers \|\| Download paper	138
7	2005	The value relevance of environmental performance. (2005). Nyquist, Siv ; Hassel, Lars ; Nilsson, Henrik. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61. Full description at Econpapers \|\| Download paper	132
8	2005	Earnings management under German GAAP versus IFRS. (2005). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:155-180. Full description at Econpapers \|\| Download paper	129
9	2007	The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Matolcsy, Z. ; Lim, S. ; Chow, D.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583. Full description at Econpapers \|\| Download paper	126
10	1997	The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. (1997). Inchausti, Giner A. In: European Accounting Review. RePEc:taf:euract:v:6:y:1997:i:1:p:45-68. Full description at Econpapers \|\| Download paper	114
11	2016	Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Naiker, Vic ; Cahan, Steven F ; Jeter, Debra C ; van Staden, Chris J ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611. Full description at Econpapers \|\| Download paper	110
12	2002	The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. (2002). Hail, Luzi. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:741-773. Full description at Econpapers \|\| Download paper	109
13	2000	The new social audits: accountability, managerial capture or the agenda of social champions?. (2000). David L. Owen, Tracey A. Swift, Christopher Humphr, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:81-98. Full description at Econpapers \|\| Download paper	100
14	2007	Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Cerbioni, Fabrizio ; Parbonetti, Antonio. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826. Full description at Econpapers \|\| Download paper	98
15	2004	Predicting corporate failure: empirical evidence for the UK. (2004). Neophytou, Evi ; Charalambous, Chris ; Charitou, Andreas. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:3:p:465-497. Full description at Econpapers \|\| Download paper	95
16	2013	Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Ulf Br&?ggemann, ; Hitz, Jrg-Markus . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37. Full description at Econpapers \|\| Download paper	94
17	2005	Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. (2005). Buijink, Willem ; Cuijpers, Rick. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:3:p:487-524. Full description at Econpapers \|\| Download paper	94
18	2004	Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. (2004). Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:13:y:2004:i:2:p:319-340. Full description at Econpapers \|\| Download paper	93
19	2007	The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Patelli, Lorenzo ; Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33. Full description at Econpapers \|\| Download paper	93
20	2017	Internal Control and Stock Price Crash Risk: Evidence from China. (2017). Dong, Wang ; Chan, Kam C ; Chen, Jun ; Zhang, Feida. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:125-152. Full description at Econpapers \|\| Download paper	89
21	2005	The introduction of International Accounting Standards in Europe: Implications for international convergence. (2005). Schipper, Katherine. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:101-126. Full description at Econpapers \|\| Download paper	88
22	2005	The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. (2005). Nikolaev, Valeri ; van Lent, Laurence. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:677-724. Full description at Econpapers \|\| Download paper	82
23	2003	ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Scapens, Robert ; Jazayeri, Mostafa. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233. Full description at Econpapers \|\| Download paper	82
24	2009	Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62. Full description at Econpapers \|\| Download paper	82
25	2008	Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469. Full description at Econpapers \|\| Download paper	80
26	1998	The margins of accounting. (1998). Miller, Peter. In: European Accounting Review. RePEc:taf:euract:v:7:y:1998:i:4:p:605-621. Full description at Econpapers \|\| Download paper	79
27	2006	Identifying Conditional Conservatism. (2006). Ryan, Stephen. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:4:p:511-525. Full description at Econpapers \|\| Download paper	76
28	2015	Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Walker, Martin ; Christensen, Hans B. ; Lee, Edward ; Zeng, Cheng. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61. Full description at Econpapers \|\| Download paper	76
29	2008	Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes. (2008). Saurina, JesÃºs ; Salas-Fumas, Vicente ; Perez, Daniel. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:423-445. Full description at Econpapers \|\| Download paper	72
30	2008	Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127. Full description at Econpapers \|\| Download paper	71
31	2014	Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Gunther, Nina ; Siciliano, Gianfranco ; Achleitner, Ann-Kristin. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461. Full description at Econpapers \|\| Download paper	70
32	2008	Carbon Trading: Accounting and Reporting Issues. (2008). Larrinaga, Carlos ; Bebbington, Jan. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:697-717. Full description at Econpapers \|\| Download paper	68
33	2000	A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. (2000). Depoers, Florence. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:2:p:245-263. Full description at Econpapers \|\| Download paper	68
34	2002	Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. (2002). MONEVA, JOSE ; Llena, Fernando ; Larrinaga, Carlos ; Correa Ruiz, Carmen ; Carrasco, Francisco. In: European Accounting Review. RePEc:taf:euract:v:11:y:2002:i:4:p:723-740. Full description at Econpapers \|\| Download paper	67
35	2012	IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. (2012). Kvaal, Erlend ; Nobes, Christopher. In: European Accounting Review. RePEc:taf:euract:v:21:y:2012:i:2:p:343-371. Full description at Econpapers \|\| Download paper	66
36	2008	Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. (2008). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:87-96. Full description at Econpapers \|\| Download paper	65
37	2007	The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. (2007). Moers, Frank ; Chenhall, Robert H.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:173-196. Full description at Econpapers \|\| Download paper	64
38	1999	Financial reporting on the Internet by leading UK companies. (1999). B. M. Craven, C. L. Marston, . In: European Accounting Review. RePEc:taf:euract:v:8:y:1999:i:2:p:321-333. Full description at Econpapers \|\| Download paper	63
39	2010	The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. (2010). Barniv, Ran ; Aharony, Joseph ; Falk, Haim. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:535-578. Full description at Econpapers \|\| Download paper	62
40	2007	External Auditors, Audit Committees and Earnings Management in France. (2007). Piot, Charles. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:429-454. Full description at Econpapers \|\| Download paper	61
41	2014	Accounting Research in Family Firms: Theoretical and Empirical Challenges. (2014). Dekker, Henri ; Bar-Yosef, Sasson ; Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:361-385. Full description at Econpapers \|\| Download paper	60
42	2009	Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Foster, George ; Oyon, Daniel ; Davila, Antonio. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311. Full description at Econpapers \|\| Download paper	60
43	2007	The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. (2007). Hitz, Joerg-Markus. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:2:p:323-362. Full description at Econpapers \|\| Download paper	59
44	2003	Enterprise Resource Planning systems and accountants: towards hybridization?. (2003). Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:123-153. Full description at Econpapers \|\| Download paper	59
45	2000	Environmental disclosures in the annual reports of large companies in Spain. (2000). MONEVA, JOSE ; Llena, Fernando. In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:7-29. Full description at Econpapers \|\| Download paper	57
46	2005	The adoption of International Accounting Standards in the European Union. (2005). Whittington, Geoffrey. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:127-153. Full description at Econpapers \|\| Download paper	56
47	2006	The negative impact of R&D capitalization: A value relevance approach. (2006). Jeanjean, Thomas ; JENY, Anne ; Cazavan-Jeny, Anne. In: European Accounting Review. RePEc:taf:euract:v:15:y:2006:i:1:p:37-61. Full description at Econpapers \|\| Download paper	56
48	2005	An institutional perspective of accountants new roles - the interplay of contradictions and praxis. (2005). Burns, John ; Baldvinsdottir, Gudrun. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:4:p:725-757. Full description at Econpapers \|\| Download paper	54
49	1992	Accounting calculation and the shifting sphere of the economic. (1992). Hopwood, Anthony. In: European Accounting Review. RePEc:taf:euract:v:1:y:1992:i:1:p:125-143. Full description at Econpapers \|\| Download paper	53
50	2000	A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. (2000). Adams, Carol ; Carol A. Adams, Nongnooch Kuasirikun, . In: European Accounting Review. RePEc:taf:euract:v:9:y:2000:i:1:p:53-79. Full description at Econpapers \|\| Download paper	53

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

#	Year	Title	Cited
1	2015	The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. (2015). Li, Yue ; Clarkson, Peter M ; Pinnuck, Matthew ; Richardson, Gordon D. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:3:p:551-580. Full description at Econpapers \|\| Download paper	51
2	2017	Internal Control and Stock Price Crash Risk: Evidence from China. (2017). Dong, Wang ; Chan, Kam C ; Chen, Jun ; Zhang, Feida. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:125-152. Full description at Econpapers \|\| Download paper	37
3	2016	Are CSR Disclosures Value Relevant? Cross-Country Evidence. (2016). Naiker, Vic ; Cahan, Steven F ; Jeter, Debra C ; van Staden, Chris J ; de Villiers, Charl. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:3:p:579-611. Full description at Econpapers \|\| Download paper	29
4	2024	Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?. (2024). Wang, XU ; Wei, Sijing ; Kimbrough, Michael D ; Zhang, Jiarui. In: European Accounting Review. RePEc:taf:euract:v:33:y:2024:i:1:p:15-47. Full description at Econpapers \|\| Download paper	27
5	2005	Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. (2005). Magnan, Michel ; Cormier, Denis ; Van Velthoven, Barbara . In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:3-39. Full description at Econpapers \|\| Download paper	25
6	2008	Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. (2008). Pinkse, Jonatan ; Levy, David ; Kolk, Ans. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:4:p:719-745. Full description at Econpapers \|\| Download paper	22
7	2018	State Ownership, Socio-political Factors, and Labor Cost Stickiness. (2018). Prabowo, Ronny ; Hooghiemstra, Reggy ; van Veen-Dirks, Paula. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:4:p:771-796. Full description at Econpapers \|\| Download paper	21
8	2021	The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework. (2021). Chen, Yining ; Chan, Kam C ; Liu, Baohua. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:4:p:733-765. Full description at Econpapers \|\| Download paper	20
9	2005	The value relevance of environmental performance. (2005). Nyquist, Siv ; Hassel, Lars ; Nilsson, Henrik. In: European Accounting Review. RePEc:taf:euract:v:14:y:2005:i:1:p:41-61. Full description at Econpapers \|\| Download paper	17
10	2007	The Association between Board Composition and Different Types of Voluntary Disclosure. (2007). Matolcsy, Z. ; Lim, S. ; Chow, D.. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:3:p:555-583. Full description at Econpapers \|\| Download paper	15
11	2021	When Do Investors Value Key Audit Matters?. (2021). Xiao, Xinning ; Phang, Soon-Yeow ; Moroney, Robyn. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:1:p:63-82. Full description at Econpapers \|\| Download paper	15
12	2020	Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting. (2020). Perego, Paolo ; Melloni, Gaia ; Caglio, Ariela. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:1:p:55-83. Full description at Econpapers \|\| Download paper	15
13	2016	Determinants and Economic Consequences of Non-financial Disclosure Quality. (2016). Dong, YI ; Fu, Renhui ; Gao, Fang ; Ni, Chenkai. In: European Accounting Review. RePEc:taf:euract:v:25:y:2016:i:2:p:287-317. Full description at Econpapers \|\| Download paper	14
14	2019	Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting. (2019). Schiemann, Frank ; Sakhel, Alice. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:4:p:791-818. Full description at Econpapers \|\| Download paper	14
15	2018	Returnee Talent and Corporate Investment: Evidence from China. (2018). Dai, Yunhao ; Liu, Shasha ; Kong, Dongmin. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:2:p:313-337. Full description at Econpapers \|\| Download paper	14
16	2017	Corporate Opacity and Cost of Debt for Family Firms. (2017). Ma, Shiguang ; Tian, Gary. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:27-59. Full description at Econpapers \|\| Download paper	13
17	2014	Real Earnings Management and Accrual-based Earnings Management in Family Firms. (2014). Kaserer, Christoph ; Gunther, Nina ; Siciliano, Gianfranco ; Achleitner, Ann-Kristin. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:431-461. Full description at Econpapers \|\| Download paper	13
18	2010	How did Financial Reporting Contribute to the Financial Crisis?. (2010). Landsman, Wayne ; Barth, Mary. In: European Accounting Review. RePEc:taf:euract:v:19:y:2010:i:3:p:399-423. Full description at Econpapers \|\| Download paper	12
19	2021	The information content of corporate social responsibility disclosure in Europe: an institutional perspective. (2021). Mittelbach-Hormanseder, Stephanie ; Rammerstorfer, Margarethe ; Hummel, Katrin. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:2:p:309-348. Full description at Econpapers \|\| Download paper	12
20	2021	Goodwill Impairment, Securities Analysts, and Information Transparency. (2021). Tang, Qingquan ; Han, Hongwen. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:4:p:767-799. Full description at Econpapers \|\| Download paper	11
21	2007	Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies. (2007). Cerbioni, Fabrizio ; Parbonetti, Antonio. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:791-826. Full description at Econpapers \|\| Download paper	11
22	2020	Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter?. (2020). Hasan, Mostafa Monzur. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:1:p:147-168. Full description at Econpapers \|\| Download paper	11
23	2018	Real Earnings Management and Information Asymmetry in the Equity Market. (2018). Sanchez-Ballesta, Juan Pedro ; Yague, Jose ; Cutillas-Gomariz, Fuensanta M ; Abad, David. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:2:p:209-235. Full description at Econpapers \|\| Download paper	11
24	2021	Political Uncertainty and Accounting Conservatism. (2021). Ngo, Phong ; Dai, Lili. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:2:p:277-307. Full description at Econpapers \|\| Download paper	11
25	2020	The Effect of Religion on Accounting Conservatism. (2020). Ye, Tingting ; Zhang, Min ; Ma, Lijun ; Gao, Jingyu. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:2:p:383-407. Full description at Econpapers \|\| Download paper	10
26	2014	Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms. (2014). Gomez-Mejia, Luis ; Cruz, Cristina ; Imperatore, Claudia. In: European Accounting Review. RePEc:taf:euract:v:23:y:2014:i:3:p:387-402. Full description at Econpapers \|\| Download paper	10
27	2019	The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone. (2019). Park, Jong Won ; Lee, Jaywon. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:1:p:129-150. Full description at Econpapers \|\| Download paper	10
28	2019	Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements. (2019). Michelon, Giovanna ; Patten, Dennis M ; Romi, Andrea M. In: European Accounting Review. RePEc:taf:euract:v:28:y:2019:i:2:p:395-422. Full description at Econpapers \|\| Download paper	10
29	2003	ERP systems and management accounting change: opportunities or impacts? A research note. (2003). Scapens, Robert ; Jazayeri, Mostafa. In: European Accounting Review. RePEc:taf:euract:v:12:y:2003:i:1:p:201-233. Full description at Econpapers \|\| Download paper	9
30	2018	Corporate Risk Disclosure and Audit Fee: A Text Mining Approach. (2018). Yu, Yang ; Yang, Rong ; Liu, Manlu ; Wu, Kean. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:583-594. Full description at Econpapers \|\| Download paper	9
31	2007	IFRS Adoption and Accounting Quality: A Review. (2007). Soderstrom, Naomi ; Sun, Kevin Jialin. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:675-702. Full description at Econpapers \|\| Download paper	9
32	2015	Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Walker, Martin ; Christensen, Hans B. ; Lee, Edward ; Zeng, Cheng. In: European Accounting Review. RePEc:taf:euract:v:24:y:2015:i:1:p:31-61. Full description at Econpapers \|\| Download paper	9
33	2020	Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports. (2020). Wang, Timothy ; Zhou, Shan. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:4:p:631-663. Full description at Econpapers \|\| Download paper	9
34	2008	Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. (2008). Vanstraelen, Ann ; van Tendeloo, Brenda . In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:3:p:447-469. Full description at Econpapers \|\| Download paper	9
35	2022	Real Effects of Corporate Taxation: A Review. (2022). Jacob, Martin. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:1:p:269-296. Full description at Econpapers \|\| Download paper	9
36	2018	Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investorsâ Information Processing. (2018). Hahn, Rudiger ; Reimsbach, Daniel ; Gurturk, Anil. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:3:p:559-581. Full description at Econpapers \|\| Download paper	8
37	2022	Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk. (2022). Si, YI ; Zhang, Lei ; Kim, Jeong-Bon ; Xia, Chongwu. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:5:p:1263-1297. Full description at Econpapers \|\| Download paper	8
38	2008	Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. (2008). Gendron, Yves. In: European Accounting Review. RePEc:taf:euract:v:17:y:2008:i:1:p:97-127. Full description at Econpapers \|\| Download paper	8
39	2023	The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports. (2023). Kaya, Devrimi ; Seebeck, Andreas. In: European Accounting Review. RePEc:taf:euract:v:32:y:2023:i:5:p:1185-1215. Full description at Econpapers \|\| Download paper	8
40	2009	Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. (2009). Foster, George ; Oyon, Daniel ; Davila, Antonio. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:2:p:281-311. Full description at Econpapers \|\| Download paper	8
41	2020	Reputation Capital of Directorships and Demand for Audit Quality. (2020). Kiran, Anila ; Fredriksson, Antti ; Niemi, Lasse. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:5:p:901-926. Full description at Econpapers \|\| Download paper	8
42	2020	Firm Valuation and the Uncertainty of Future Tax Avoidance. (2020). Jacob, Martin ; Schtt, Harm H. In: European Accounting Review. RePEc:taf:euract:v:29:y:2020:i:3:p:409-435. Full description at Econpapers \|\| Download paper	8
43	2021	Audit and the Pursuit of Dynamic Repair. (2021). Komori, Naoko ; Curtis, Emer ; Humphrey, Christopher ; Sonnerfeldt, Amanda. In: European Accounting Review. RePEc:taf:euract:v:30:y:2021:i:3:p:445-471. Full description at Econpapers \|\| Download paper	8
44	2022	The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses. (2022). Ballas, Apostolos ; Naoum, Vasilios-Christos ; Vlismas, Orestes. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:2:p:409-447. Full description at Econpapers \|\| Download paper	8
45	2017	Corporate Social Responsibility Disclosure and the Value of Cash Holdings. (2017). Shailer, Greg ; Xinyu, Yang ; Yi, Louise. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:4:p:729-753. Full description at Econpapers \|\| Download paper	8
46	2013	Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. (2013). Sellhorn, Thorsten ; Ulf Br&?ggemann, ; Hitz, Jrg-Markus . In: European Accounting Review. RePEc:taf:euract:v:22:y:2013:i:1:p:1-37. Full description at Econpapers \|\| Download paper	8
47	2022	Short Selling: A Review of the Literature and Implications for Future Research. (2022). Hasan, Mostafa Monzur ; Jiang, Haiyan ; Habib, Ahsan. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:1:p:1-31. Full description at Econpapers \|\| Download paper	8
48	2007	The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. (2007). Patelli, Lorenzo ; Prencipe, Annalisa. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:1:p:5-33. Full description at Econpapers \|\| Download paper	8
49	2007	Capitalization of R&D and the Informativeness of Stock Prices. (2007). Zarowin, Paul ; Oswald, Dennis. In: European Accounting Review. RePEc:taf:euract:v:16:y:2007:i:4:p:703-726. Full description at Econpapers \|\| Download paper	7
50	2009	Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SAs Erika and AZF Incidents. (2009). Cho, Charles. In: European Accounting Review. RePEc:taf:euract:v:18:y:2009:i:1:p:33-62. Full description at Econpapers \|\| Download paper	7

Citing documents used to compute impact factor: 74

Year	Title
2025	FinAI-BERT: A Transformer-Based Model for Sentence-Level Detection of AI Disclosures in Financial Reports. (2025). Zafar, Muhammad Bilal. In: Papers. RePEc:arx:papers:2507.01991. Full description at Econpapers \|\| Download paper
2025	The cost of capital for airlines: The effects of internal governance practices and the application of new leasing standards. (2025). Parte, Laura ; Gonzalo-Angulo, Josae Antonio ; Ramairez-Orellana, Alicia ; Garvey, Anne Marie. In: Journal of Air Transport Management. RePEc:eee:jaitra:v:124:y:2025:i:c:s0969699725000201. Full description at Econpapers \|\| Download paper
2025	The Impact of Sustainability Disclosure on Firm Value in the Energy Sector of BRICS Economies: The Holistic Approach of GRI Guidelines. (2025). Hussain, Farhan ; Zhou, Zhifang ; Abbas, Hussain ; Dusengemungu, Didier Robert. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:4:p:4960-4975. Full description at Econpapers \|\| Download paper
2025	Financial Shared Service Centers and Corporate Misconduct: Evidence from China. (2025). Ke, Yun ; Chen, Jun ; Meng, Yuan ; Dong, Wang. In: Journal of Business Ethics. RePEc:kap:jbuset:v:199:y:2025:i:1:d:10.1007_s10551-024-05825-6. Full description at Econpapers \|\| Download paper
2025	Tax-related information regulatory capacity and accounting information quality. (2025). Li, Yang ; Wu, Guanzheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:99:y:2025:i:c:s105752192500016x. Full description at Econpapers \|\| Download paper
2025	The effect of tax enforcement digitalization on corporate digital transformation: Evidence from Chinas listed companies. (2025). Feng, Qianbin ; Deng, Fuhua ; Xu, Yanhui. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:85:y:2025:i:c:p:1105-1134. Full description at Econpapers \|\| Download paper
2025	Predicting stock price trends using language models to extract the sentiment from analyst reports: Evidence from IBEX 35-listed companies. (2025). Moreno, Alejandro ; Ordieres-Mer, Joaqun. In: Economics Letters. RePEc:eee:ecolet:v:254:y:2025:i:c:s0165176525002411. Full description at Econpapers \|\| Download paper
2025	The impact of lobbying on managerial short-term resource adjustment decisions. (2025). Loy, Thomas R ; Voshaar, Johannes ; Zimmermann, Jochen. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924001409. Full description at Econpapers \|\| Download paper
2025	The effect of cost asymmetry on future tax avoidance. (2025). Vlismas, Orestes ; Ntounis, Dimitrios ; Chalevas, Constantinos. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951825000047. Full description at Econpapers \|\| Download paper
2025	The relation between corporate social responsibility and profit shifting of multinational enterprises. (2025). Willkomm, Sina ; Overesch, Michael. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:2:d:10.1007_s10797-024-09850-z. Full description at Econpapers \|\| Download paper
2025	Resilient reserves: Climate adaptive pilot cities policy and firmsâ cash holdings. (2025). Luo, Changcai ; Xu, Junbing ; Cai, Dixin. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:510-527. Full description at Econpapers \|\| Download paper
2025	Digital communications between firms and investors: Impact of explanatory responses on investor engagement in online financial Q&A. (2025). Wang, Runyu ; Zhang, Zili ; Siau, Keng Leng. In: Electronic Markets. RePEc:spr:elmark:v:35:y:2025:i:1:d:10.1007_s12525-025-00781-z. Full description at Econpapers \|\| Download paper
2025	CEO pay structure and ESG rating disagreement. (2025). Liu, Xiangqiang ; Peng, Yuling ; Wu, Chu-Hua. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001887. Full description at Econpapers \|\| Download paper
2025	Analyzing Risk Exposure Determinants in European Banking: A Regulatory Perspective. (2025). LEOGRANDE, ANGELO ; COSTANTIELLO, ALBERTO ; Arnone, Massimo. In: MPRA Paper. RePEc:pra:mprapa:123190. Full description at Econpapers \|\| Download paper
2025	Digital Innovation and Cost Stickiness in Manufacturing Enterprises: A Perspective Based on Manufacturing Servitization and Human Capital Structure. (2025). Sun, Wei ; Zhang, Xinlei. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:15:p:7115-:d:1718480. Full description at Econpapers \|\| Download paper
2025	Access to finance and cost stickiness: Evidence from anti-recharacterization laws. (2025). Lu, Chun ; Li, Tongxia ; Xu, Lei. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000112. Full description at Econpapers \|\| Download paper
2025	The Impact of DigitalâGreen Synergy on Total Factor Productivity: Evidence from Chinese Listed Companies. (2025). Li, Bin ; Chen, Dongfeng ; Wang, Junpeng ; Luo, Huihui ; Hou, Guangming. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:5:p:2200-:d:1604557. Full description at Econpapers \|\| Download paper
2025	How does divergence of control and cash-flow rights influence cost stickiness?. (2025). Oh, Seungbin ; Choi, Ahrum. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924002750. Full description at Econpapers \|\| Download paper
2025	The impact of corporate artificial intelligence on financial risk: Evidence from China. (2025). Xin, Wenhui. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325006956. Full description at Econpapers \|\| Download paper
2025	Economic Surveillance using Corporate Text. (2024). Kalyani, Aakash ; Hollander, Stephan ; Hassan, Tarek ; Schwedeler, Markus ; van Lent, Laurence ; Tahoun, Ahmed. In: Working Papers. RePEc:fip:fedlwp:98767. Full description at Econpapers \|\| Download paper
2025	Measuring firm exposure to government agencies. (2025). Glaeser, Stephen ; Hoopes, Jeffrey L ; Armstrong, Daphne M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000338. Full description at Econpapers \|\| Download paper
2025	Business strategy heterogeneity and ESG disclosure. (2025). Nguyen, Huu Cuong ; Dang, Man ; Puwanenthiren, Premkanth ; Jones, Edward ; Hoang, Viet Anh. In: International Review of Economics & Finance. RePEc:eee:reveco:v:100:y:2025:i:c:s1059056025002813. Full description at Econpapers \|\| Download paper
2025	CEO left-handedness and readability. (2025). Xin, Yingying ; Tsang, Albert ; Park, June Woo ; Chen, Xin. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s105752192500496x. Full description at Econpapers \|\| Download paper
2025	Reprint of: Audit committee member busyness and risk factor disclosure. (2025). Bailey, Cristina ; Filzen, Joshua J. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:1:s0890838925000113. Full description at Econpapers \|\| Download paper
2025	YouTube view count, investor attention and stock returns. (2025). Jang, Jaehee ; Jun, Sang-Gyung. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007142. Full description at Econpapers \|\| Download paper
2025	Performance shortfall condition and environmental, social, governance performance: Does economic policy uncertainty and national culture matter?. (2025). Roy, Arup ; Dasgupta, Ranjan. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:36:y:2025:i:1:d:10.1007_s00187-025-00388-7. Full description at Econpapers \|\| Download paper
2025	Can CFOs improve enterprise loan bargaining power? An empirical analysis based on CFO characteristics. (2025). Wei, QI ; Dong, Yan ; Hui, Zhiyang ; Feng, Qingwen. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pb:s027553192500193x. Full description at Econpapers \|\| Download paper
2025	The effectiveness of female chief financial officers in managing working capital: Evidence from US-listed firms. (2025). Tarkom, Augustine ; Nochebuena-Evans, Leiza ; Wang, Haibo. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:47:y:2025:i:c:s2214635025000590. Full description at Econpapers \|\| Download paper
2025	Not on the same page: comprehensibility of MBS investment prospectuses. (2025). Hibbeln, Martin ; Metzler, Ralf ; Osterkamp, Werner. In: Review of Derivatives Research. RePEc:kap:revdev:v:28:y:2025:i:2:d:10.1007_s11147-025-09213-8. Full description at Econpapers \|\| Download paper
2025	Cybersecurity governance and corporate market value: Perspectives from investor trust and supply chain trust. (2025). Zhang, Qiantao ; Guo, Binhua ; Tan, Weijie. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x24003986. Full description at Econpapers \|\| Download paper
2025	How Does Corporate Information Environment Influence CSR?. (2025). Didar, Hamzeh ; Poursoleyman, Ehsan ; Mansourfar, Gholamreza ; Nav, Amin Pourrezaei. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:3:p:131-:d:1698403. Full description at Econpapers \|\| Download paper
2025	Corporate social responsibility and stock liquidity across the globe. (2025). Dang, Tung ; Ha, Van. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025003454. Full description at Econpapers \|\| Download paper
2025	Analysts vs. investors optimism bias in legal and normative CSR. (2025). Kang, Grace Il-Joo ; Yoo, G-Song. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325006117. Full description at Econpapers \|\| Download paper
2025	The effect of superstitious beliefs on financial reporting conservatism: Evidence from Chinese âZodiac Yearâ. (2025). Si, Deng-Kui ; Pan, Yukun ; Du, Qianqian. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:231:y:2025:i:c:s0167268125000368. Full description at Econpapers \|\| Download paper
2025	Managerial successions and family firms access to trade credit financing: Evidence from China. (2025). Chen, Yuyang ; Pei, Changshuai ; Ling, Yun. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:92:y:2025:i:c:s0927538x25001271. Full description at Econpapers \|\| Download paper
2025	Innovation and annual report readability. (2025). Gounopoulos, Dimitrios ; Huang, Winifred ; Yang, Min. In: Research Policy. RePEc:eee:respol:v:54:y:2025:i:8:s0048733325001301. Full description at Econpapers \|\| Download paper
2025	Financial accounting in family business: a systematic literature review and future research agenda. (2025). Sarto, Fabrizia ; Favino, Christian ; Netti, Antonio ; Manzi, Maria Angela. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:1:d:10.1007_s10997-024-09716-w. Full description at Econpapers \|\| Download paper
2025	SET ESG ratings and firm value: The new sustainability performance assessment tool in Thailand. (2025). Moolkham, Mongkhol. In: PLOS ONE. RePEc:plo:pone00:0315935. Full description at Econpapers \|\| Download paper
2025	ESG rating disagreement and bank loan availability: Evidence from China. (2025). Wang, Meijia ; Qin, Jidong. In: PLOS ONE. RePEc:plo:pone00:0317191. Full description at Econpapers \|\| Download paper
2025	ESG rating uncertainty and corporate financial misconduct. (2025). Lei, Xiaodong ; Zhou, Jian. In: Journal of Business Research. RePEc:eee:jbrese:v:189:y:2025:i:c:s0148296324005964. Full description at Econpapers \|\| Download paper
2025	ESG rating divergence and stock price crash risk. (2025). Ju, Chunhua ; Fang, Xusheng ; Shen, Zhonghua. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:76:y:2025:i:c:s1062940824002481. Full description at Econpapers \|\| Download paper
2025	Evaluating the impact of report readability on ESG scores: A generative AI approach. (2025). Managi, Shunsuke ; Tanaka, Yoshitaka ; Shimamura, Takuya. In: International Review of Financial Analysis. RePEc:eee:finana:v:101:y:2025:i:c:s1057521925001140. Full description at Econpapers \|\| Download paper
2025	Media attention, information asymmetry and agribusiness ESG rating divergence. (2025). Xu, Xuegao ; Li, Xinghua ; Yin, Ding ; Chen, Tianyu. In: Finance Research Letters. RePEc:eee:finlet:v:74:y:2025:i:c:s1544612324017501. Full description at Econpapers \|\| Download paper
2025	Does ESG rating policy reduce corporate risk-taking? Evidence from China. (2025). Zhou, Fu-You ; Wu, Shilei ; Hao, Jiawei ; Si, Deng-Kui. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x24004062. Full description at Econpapers \|\| Download paper
2025	Is disagreement beneficial for market efficiency? Evidence from ESG ratings. (2025). Yin, Libo ; Zhu, Xiaoye ; Su, Zhi ; Guo, Hongliang. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:154:y:2025:i:c:s0261560625000579. Full description at Econpapers \|\| Download paper
2025	The impact of ESG rating divergence on stock price crash risk. (2025). Li, Mengding ; Gong, Zejun ; Yan, Zian ; Sun, Guanglin. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001681. Full description at Econpapers \|\| Download paper
2025	Cross-listing and ESG rating disagreement. (2025). Yuan, Dongliang ; Shang, Duo ; Wu, Xinmei. In: Finance Research Letters. RePEc:eee:finlet:v:78:y:2025:i:c:s154461232500443x. Full description at Econpapers \|\| Download paper
2025	ESG Score and Carbon Emission: Empirical Evidence in Malaysian Listed Companies. (2025). Jamil, Nurul Nazlia ; Wahyuni, Ersa Tri. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:15:p:638-649. Full description at Econpapers \|\| Download paper
2025	Does ESG rating divergence exacerbate management tone manipulation? â Empirical evidence based on MD&A text. (2025). Wang, Lan ; Sun, Ziyuan. In: Journal of Business Research. RePEc:eee:jbrese:v:197:y:2025:i:c:s0148296325002723. Full description at Econpapers \|\| Download paper
2025	What makes a rating useable? Shifting epistemic practices in the ESG rating field. (2025). van Weeren, Michelle ; Bluntz, Clarence. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:114:y:2025:i:c:s0361368225000108. Full description at Econpapers \|\| Download paper
2025	Demand-driven corporate social responsibility: Symbolic versus substantive change after environmental disasters. (2025). Khalilov, Akram ; Gazizova, Irina ; Osma, Beatriz Garca ; Garca, Juan Manuel. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925000847. Full description at Econpapers \|\| Download paper
2025	Biodiversity risk or climate risk? Which factor affects corporate ESG rating divergence. (2025). Hao, Jing ; Lucey, Brian ; Duan, Lin ; He, Feng. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003898. Full description at Econpapers \|\| Download paper
2025	Investment and information asymmetry in corporate sustainability: Incentive-auditing contracts and policy insights. (2025). Nishihara, Michi ; Wang, Zhongli. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925005228. Full description at Econpapers \|\| Download paper
2025	The role of voluntary environmental and social disclosure in mitigating ESG Rating divergence. (2025). Khurram, Muhammad Usman ; Zhang, Xinyi ; Jiang, Yuexiang ; Moussa, Faten. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325006300. Full description at Econpapers \|\| Download paper
2025	Does ESG rating divergence decrease enterprise productivity? Evidence from China. (2025). Liu, Diyi ; Liang, Anran ; Zuo, Limei ; Tu, Qiang ; Yao, YE. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pb:s0275531925002235. Full description at Econpapers \|\| Download paper
2025	The double-edged effects of the ESG rating on analyst forecast performance. (2025). Wang, Tongyu ; Li, Yue ; Sha, Yifan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025007105. Full description at Econpapers \|\| Download paper
2025	Market-oriented environmental regulation and ESG rating divergence. (2025). Wu, Mingyue ; Zhang, Jinlong ; Qi, Fengyu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003307. Full description at Econpapers \|\| Download paper
2025	Voluntary environmental regulation policies and the cost of equity capital: Evidence from Chinas âGreen Factoryâ policy. (2025). Yu, Zile ; Liu, Zhenyu ; Zhao, PU ; Wang, Haoyu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003484. Full description at Econpapers \|\| Download paper
2025	The effect of ESG performance on value creation of strategic alliances. (2025). Li, Jingyuan ; Wang, XI ; Liu, Xiaolong ; Xie, Huobao. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003496. Full description at Econpapers \|\| Download paper
2025	Sustainable Innovation and Economic Resilience: Deciphering ESG Ratingsâ Role in Lowering Debt Financing Costs. (2025). Zhao, Yan ; Gao, Yubin ; Hong, Diming. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:1:d:10.1007_s13132-024-02129-y. Full description at Econpapers \|\| Download paper
2025	Evaluating the impact of natural resource rents, R&D expenditures, green finance and energy efficiency on carbon emissions in BRICS economies: Greening the path to carbon neutrality in the post-COP 27 era. (2025). Shabbir, Muhammad Salman ; Sharif, Arshian ; Pan, Yanchun ; Amin, Nabila. In: Technology in Society. RePEc:eee:teinso:v:81:y:2025:i:c:s0160791x25000168. Full description at Econpapers \|\| Download paper
2025	Accounting Research in the Age of AI. (2025). Keluharju, Roope ; Keloharju, Matti. In: Working Paper Series. RePEc:hhs:iuiwop:1528. Full description at Econpapers \|\| Download paper
2025	Signaling and perceiving on equity crowdfunding decisions â a machine learning approach. (2025). Yang, Jinjuan ; Xin, Jiayuan ; Zeng, Yan ; Liu, Pei Jose. In: Small Business Economics. RePEc:kap:sbusec:v:65:y:2025:i:1:d:10.1007_s11187-024-00991-3. Full description at Econpapers \|\| Download paper
2025	Opportunism in crisis: Big baths and COVID-19 disclosure. (2025). Guo, Meng ; Liu, Chen ; Luo, Danglun. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002212. Full description at Econpapers \|\| Download paper
2025	Can auditing facilitate the effective implementation of goodwill accounting? A perspective based on key audit matters. (2025). Deng, Yingwen ; Xu, Jingjing ; Wang, Kuanliang ; Wen, Lin. In: International Review of Financial Analysis. RePEc:eee:finana:v:98:y:2025:i:c:s1057521924008287. Full description at Econpapers \|\| Download paper
2025	The signaling effect of tone: The influence of key audit mattersâ tone on bank lending decisions. (2025). Duan, Mingli. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325001928. Full description at Econpapers \|\| Download paper
2025	Do key audit matter disclosures about M&A transactions predict future performance?. (2025). Zehms, Karla M ; Wangerin, Daniel D ; Nylen, Jessica A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09896-2. Full description at Econpapers \|\| Download paper
2025	The communicative value of key audit matters in M&As: The effect of performance commitments. (2025). Luo, YI ; Zhou, Jianan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:2:s1815566925000116. Full description at Econpapers \|\| Download paper
2025	Mapping the Landscape of Diversity, Equity, and Inclusion with a setting in Corporate Governance Research. (2025). Raluca-Andreea, Achim. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:19:y:2025:i:1:p:5547-5559:n:1049. Full description at Econpapers \|\| Download paper
2025	Poverty Alleviation Through Accounting and Partnerships: A Systematic Review and Future Research Directions. (2025). Coronella, Stefano ; Chhabra, Meghna ; Zaffar, Anum ; di Vaio, Assunta. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:4:p:5621-5641. Full description at Econpapers \|\| Download paper
2025	Corporate tax planning and enforcement. (2025). Dyck, Daniel. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:314430. Full description at Econpapers \|\| Download paper
2025	Sloppiness in Tax Disputes: How to Prevent Litigation?. (2025). Sureth-Sloane, Caren ; Lorenz, Johannes ; Dyck, Daniel. In: Working Papers Dissertations. RePEc:pdn:dispap:155. Full description at Econpapers \|\| Download paper
2025	An economic analysis of joint tax audits. (2025). Dyck, Daniel ; Kourouxous, Thomas ; Lorenz, Johannes. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:324870. Full description at Econpapers \|\| Download paper
2025	Jurisdictionâs approval confusion on the adoption of IFRS S1 and S2 by Malawiâs listed companies. (2025). Kampanje, Brian Phiri. In: MPRA Paper. RePEc:pra:mprapa:126553. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2025

Year	Citing document
2025	Beliefs about Bots: How Employers Plan for AI in White-Collar Work. (2025). Rostam-Afschar, Davud ; BrÃ¼ll, Eduard ; Brull, Eduard ; Maurer, Samuel. In: Papers. RePEc:arx:papers:2510.21959. Full description at Econpapers \|\| Download paper
2025	Transparency as the antidote: Do trade disputes intensify corporate earnings management?. (2025). Yao, Shouyu ; Li, Tianze ; Liao, Jing ; Chan, Kam C ; Liu, Xutang. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s092911992500094x. Full description at Econpapers \|\| Download paper
2025	The determinants and consequences of tax avoidance: A psychological contract perspective. (2025). Wijayana, Singgih ; Anggraini, Puspita Ghaniy ; Mangena, Musa ; Sholihin, Mahfud ; Rakhman, Fuad. In: Research in International Business and Finance. RePEc:eee:riibaf:v:79:y:2025:i:c:s0275531925003332. Full description at Econpapers \|\| Download paper
2025	Beliefs about Bots: How Employers Plan for AI in White-Collar Work. (2025). Rostam-Afschar, Davud ; BrÃ¼ll, Eduard ; Murer, Samuel ; Brll, Eduard. In: IZA Discussion Papers. RePEc:iza:izadps:dp18225. Full description at Econpapers \|\| Download paper
2025	Corporate tax incidence and tax avoidance: Evidence from the German Business Tax Reform 2008. (2025). Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:335021. Full description at Econpapers \|\| Download paper
2025	Beliefs about Bots: How Employers Plan for AI in White-Collar Work. (2025). Rostam-Afschar, Davud ; BrÃ¼ll, Eduard ; Murer, Samuel ; Brll, Eduard. In: GLO Discussion Paper Series. RePEc:zbw:glodps:1683. Full description at Econpapers \|\| Download paper
2025	Ending child labour: Implementation of SDG 8.7. (2025). Papatheophilou, Simela ; Trster, Bernhard. In: Research Reports. RePEc:zbw:oefser:327984. Full description at Econpapers \|\| Download paper

Recent citations received in 2024

Year	Citing document
2024	The politics of prudence in accounting standards. (2024). Georgiou, Omiros. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:113:y:2024:i:c:s036136822400031x. Full description at Econpapers \|\| Download paper
2024	Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South. (2024). McGuigan, Nicholas ; Lopes, Iago Frana ; Dos, Tassiani Aparecida. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:100:y:2024:i:c:s1045235424000698. Full description at Econpapers \|\| Download paper
2024	ESG rating disagreement and analyst forecast quality. (2024). Dong, Xiaohong ; Liu, Xiangqiang ; Dai, Jiajie. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924003788. Full description at Econpapers \|\| Download paper
2024	Can legal construction in the securities market strengthen corporate audit quality: Evidence from the implementation of new securities act. (2024). Zhao, Kunyu ; Gou, Zhoumin ; Chen, Jierong. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924004708. Full description at Econpapers \|\| Download paper
2024	âEâ of ESG and firm performance: Evidence from China. (2024). Tan, Yusen ; Poshakwale, Sunil ; Qian, Binsheng. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924006835. Full description at Econpapers \|\| Download paper
2024	Information disclosure and ESG rating disagreement: Evidence from green bond issuance in China. (2024). Wang, Xue ; Liu, Qingyuan. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:85:y:2024:i:c:s0927538x2400101x. Full description at Econpapers \|\| Download paper
2024	Global banking systems, financial stability, and uncertainty: How have countries coped with geopolitical risks?. (2024). Trinh, Hai Hong ; Tran, Thao Phuong. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pb:s1059056024006397. Full description at Econpapers \|\| Download paper
2024	Does corporate internationalization affect analystsâ earnings forecast bias? Evidence from China. (2024). Guo, Fei ; Lou, XU ; Zhang, Guiling ; Wang, Linjiang. In: Research in International Business and Finance. RePEc:eee:riibaf:v:72:y:2024:i:pa:s0275531924002988. Full description at Econpapers \|\| Download paper
2024	Creativit? organizzativa ed individuale nelle piccole e medie imprese: il ruolo del sistema di controllo. (2024). Anees, Faisal ; di Berardino, Daniela. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2024-001011. Full description at Econpapers \|\| Download paper
2024	Corporate Social Responsibility, Carbon Information Disclosure, and Enterprise Value: A Study of Listed Companies in Chinaâs Highly Polluting Industries. (2024). Wang, Yuan ; Shi, Feng. In: IJFS. RePEc:gam:jijfss:v:12:y:2024:i:3:p:66-:d:1428361. Full description at Econpapers \|\| Download paper
2024	Arts, Humanities, and Social Sciences: A Scoping Review of Uncited Research. (2024). Samah, Tawil ; Nada, Khaddage-Soboh. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:2:p:21582440241244926. Full description at Econpapers \|\| Download paper
2024	The relationship between dimensions of corporate social responsibility and consumerâs buying intentions in a cross-cultural context. (2024). Nigar, Fareeha ; Asdullah, Muhammad Ashar ; Fan, Jun ; Watto, Waqas Ahmad. In: Future Business Journal. RePEc:spr:futbus:v:10:y:2024:i:1:d:10.1186_s43093-024-00418-1. Full description at Econpapers \|\| Download paper
2024	Which direction for stakeholder capitalism? Approaches and reporting towards POP accounting. (2024). Calandra, Davide ; Brescia, Valerio ; Secinaro, Silvana ; Biancone, Paolo Pietro. In: Sustainable Development. RePEc:wly:sustdv:v:32:y:2024:i:6:p:6579-6594. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	Tax authority monitoring and corporate information disclosure quality in China. (2023). Tao, Yunqing ; Ye, Yongwei ; Zeng, Lin ; Yun, Feng. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003885. Full description at Econpapers \|\| Download paper
2023	Managerial ability and analystsâ stock recommendations. (2023). Kovacs, Tunde ; Jang, Soomi ; Choi, Heeick ; Autore, Don M. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008127. Full description at Econpapers \|\| Download paper
2023	Impact of Tax Administration on ESG PerformanceâA Quasi-Natural Experiment Based on Chinaâs Golden Tax Project III. (2023). Zhang, Yuchen ; Meng, Liyuan. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:14:p:10946-:d:1192609. Full description at Econpapers \|\| Download paper
2023	Accounting comparability and the accuracy of management earnings forecasts in Japan. (2023). Kuang, Wenjun. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2307. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Real earnings management: A review of the international literature. (2022). Biswas, Pallab Kumar ; Wu, Julia Yonghua ; Ahmad, Fawad ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4279-4344. Full description at Econpapers \|\| Download paper
2022	Corporate tax cuts and firm employment: A match made in haven?. (2022). Souillard, Baptiste. In: Economics Letters. RePEc:eee:ecolet:v:219:y:2022:i:c:s0165176522003135. Full description at Econpapers \|\| Download paper
2022	Short-selling restrictions and financial stability in Europe: Evidence from the Covid-19 crisis. (2022). Bessler, Wolfgang ; Vendrasco, Marco. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:80:y:2022:i:c:s1042443122000907. Full description at Econpapers \|\| Download paper
2022	Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing CountryâEvidence from Vietnam. (2022). Bui, Phuong ; Helfaya, Akrum. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:22:p:15358-:d:977098. Full description at Econpapers \|\| Download paper
2022	Saving at tax time: Do additional retroactive savings opportunities increase retirement savings?. (2022). Milde, Michael ; Schaefer, Marcel ; Blaufus, Kay. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:272. Full description at Econpapers \|\| Download paper
2022	Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?. (2022). Eichfelder, Sebastian ; Dreher, Sandra ; Noth, Felix. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:276. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	75	211
2	International Review of Financial Analysis / Elsevier	88	199
3	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	41	183
4	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	35	179
5	The British Accounting Review / Elsevier	44	164
6	Journal of International Accounting, Auditing and Taxation / Elsevier	21	154
7	Research in International Business and Finance / Elsevier	58	92
8	Finance Research Letters / Elsevier	92	85
9	International Journal of Disclosure and Governance / Palgrave Macmillan	10	84
10	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	62	77
11	Journal of Business Ethics / Springer	127	75