"The ‘Real’ Impact Factor: Accounting Research, Practice, and Users: Towards a New Relationship between Academia, Professionals, and Standard Setters in Accounting

Titolo Rivista FINANCIAL REPORTING
Autori/Curatori Anne McGeachin, Alan Teixeira, Stefano Zambon
Anno di pubblicazione 2016 Fascicolo 2016/1
Lingua Inglese Numero pagine 9 P. 5-13 Dimensione file 142 KB
DOI 10.3280/FR2016-001001
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  1. Brown P. (1993), Capital Markets-based Research in Accounting. (Melbourne, Australia: Coopers and Lybrand).
  2. Hoogervorst H. (2016), Performance reporting and the pitfalls of non-GAAP metrics. Speech at the XXXIX Annual Congress of the European Accounting Association, Maastricht, 11 May http://www.ifrs.org/About-us/IASB/Members/Documents/Hans-Hoogervorst-EAA-Annual-Conference-11-May-2016.pdf.
  3. IASB Agenda Paper 6C (2013), Review of academic literature to December 2012, IASB Meeting, January 2013, http://www.ifrs.org/Meetings/Pages/IASB January2013.aspx.
  4. IASB Agenda Paper 3 (2007), Academic research on lease accounting, IASB and FASB Joint Working Group, February 2007, http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Pages/Board-discussions-2.aspx.
  5. Nichols N., Street D. and Tarca A. (2013), The Impact of Segment Reporting Under the IFRS 8 and SFAS 131 Management Approach: A Research Review, Journal of International Financial Management & Accounting, 24 (3), pp. 261-312.
  6. Research Councils UK (2016), What is Impact? http://www.esrc.ac.uk/research/impact-toolkit/what-is-impact/ (downloaded in September 2016).

  • The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature Michele Guidi, Marco Giuliani, Maria Serena Chiucchi, Stefano Marasca, in FINANCIAL REPORTING 2/2021 pp.5
    DOI: 10.3280/FR2021-002001

Anne McGeachin, Alan Teixeira, Stefano Zambon, "The ‘Real’ Impact Factor: Accounting Research, Practice, and Users: Towards a New Relationship between Academia, Professionals, and Standard Setters in Accounting in "FINANCIAL REPORTING" 1/2016, pp 5-13, DOI: 10.3280/FR2016-001001