54, No. 2, 2016 Posted: 01 Sep 2016 Last Revised: 09 May 2018 According to SCImago Journal Rank (SJR), this journal is ranked 0.217. SCImago Journal Rank is an indicator, which measures the scientific influence of journals. Studies reflecting issues and solutions to concerns like budgeting, taxation, methods, investments, regulatory procedures, and business financial analysis based on actual performance are appropriate topics. Founded in 1992, the Journal of International Accounting, Auditing and Taxation (JIAAT) publishes research that advances our understanding of international accounting over a diverse range of topics and research methods. 2021 Capital Markets Conference: Call for Papers. If a nonrecognized subsequent event is so significant that nondisclosure would make the financial statement misleading (surely, COVID-19 fits this type), then disclosure must be made and include the nature of the event(s) and an estimate of the financial statement effect of the event(s) or include a statement that an estimate cannot be made. Forecasting, goodwill impairments, and disclosure procedures are three areas of financial reporting subject to change for the current financial reporting period due to ongoing pandemic impacts. Accounting, Organizations & Society is a leading international interdisciplinary journal concerned with the relationships among accounting and human behaviour, organizational and institutional structures and processes, and the wider socio-political environment of the enterprise. Get Journal of Accountancy news alerts. A fundamental question in accounting is whether and to what extent financial reporting facilitates the allocation of capital to the right investment projects. Scimago Journal & Country Rank. Forestry Economics Review. The Journal Impact 2019-2020 of Accounting and Finance is 1.740, which is just updated in 2020.Compared with historical Journal Impact data, the Metric 2019 of Accounting and Finance grew by 16.78 %.The Journal Impact Quartile of Accounting and Finance is Q2.The Journal Impact of an academic journal is a scientometric Metric that reflects the yearly average number of citations that … Accordingly, the GASB 34 version of an MD&A is intended to bring key issues to the financial report user’s attention that will likely affect a government’s future financial health and that may not otherwise be apparent. menu It considers the number of citations received by a journal and the importance of the journals from where these citations come. Research Journal of Finance and Accounting | Read 550 articles with impact on ResearchGate, the professional network for scientists. Find out more. We examine the association between employee quality and financial reporting outcomes. Finance leaders can consider what questions to ask and how to … Original Article. Journal of Business Finance & Accounting, 1974 ... Accounting Journal Rankings. Publishes theoretical and empirical research in all areas of economics and accounting, including auditing, financial reporting, and financial analysts. This study uses a comprehensive panel of tax returns to examine the financial reporting choices of medium‐to‐large private U.S. firms, a setting that controls over $9 trillion in capital, vastly outnumbers public U.S. firms across all industries, yet has no financial reporting mandates. SJR uses a similar algorithm as the Google page rank; it provides a quantitative and a qualitative measure of the journal’s impact. Therefore, it should contain much of the same COVID-19–related disclosures that an SEC issuer’s MD&A should contain. African Journal of Accounting, Auditing and Finance from Inderscience covers African research on current/future issues in business and beyond, involving the accounting, audit, banking, finance sectors JIAAT articles deal with most areas of international accounting, including auditing, financial accounting, taxation, social and environmental accounting, and management accounting. Select to receive all alerts or just ones for the topic(s) that interest you most. International Journal of Accounting and Financial Reporting (IJAFR) is an internationally refereed journal published quarterly in March, June, September and December by Macrothink Institute, United States. The objectives of CPA Australia are to promote excellence, enterprise and integrity amongst Members and the financial, accounting and business advisory professions generally. The scope of the JBFA covers theoretical and empirical analysis relating to financial reporting, asset pricing, financial markets and institutions, market microstructure and much more. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. There are significant issues to financial reporting. Home All Journals Asia-Pacific Journal of Accounting & Economics List of ... Asia-Pacific Journal of Accounting & Economics, Volume 27, Issue 6 (2020) Articles . Financial Distress Prediction in an International Context: A Review and Empirical Analysis of Altman's Z‐Score Model Edward I. Altman Małgorzata Iwanicz‐Drozdowska Theoretical and empirical research on financial markets and institutions, corporate finance, management accounting and all areas of financial reporting. Article. SJR uses a similar algorithm as the Google page rank; it provides a quantitative and a qualitative measure of the journal’s impact. Below is the list of journals used by the Financial Times (FT) in compiling the FT Research rank, included in the Global MBA, EMBA and Online MBA rankings. More information here. International Scientific Journal & Country Ranking. "This is calculated according to the number of faculty publications published in 50 academic and practitioner journals. The journal is open to a diversity of Financial Research topics and will be unbiased in the selection process. Financial Reporting Quality and Noise in Stock Returns: Evidence from Chinese A-B Twin Shares Liang Ma, Tao Ma, Henry L Friedman Characteristics and Implications of Long-Term Earnings Guidance Over the last two decades, a large and growing body of literature has contributed to our understanding of whether and why financial reporting affects investment decision-making. Journal of Accounting Research. The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research Journal of Accounting Research, Vol. Using the average workforce education level in MSA(s) where the firm operates as a proxy for employee quality, we find that firms with a high-quality workforce exhibit higher accruals quality, fewer internal control violations, and fewer restatements. The users of Scimago Journal & Country Rank have the possibility to dialogue through comments linked to a specific journal. SCImago Journal Rank (SJR): 5.821 ℹ SCImago Journal Rank (SJR): 2019: 5.821 SJR is a prestige metric based on the idea that not all citations are the same. View More on Journal … The Journal of Finance and Accountancy (JFA) publishes original, unpublished studies related to financial and accounting topics in business and education. T ax-exempt organizations are working through the biggest change to not-for-profit financial reporting in 25 years. Be the first to know when the JofA publishes breaking news about tax, financial reporting, auditing, or other topics. • sustainability accounting, accountability and reporting ... (ABS) Academic Journal Guide 2015 (the Guide), Australian Business Deans Council (ABDC) Journal Quality List, ESSEC Rankings of Journals 2016, FNEGE (France), NSD (Norway), Polish Scholarly ... Journal of Financial Reporting and Accounting. Australian Accounting Review (AAR) is published four times a year on behalf of CPA Australia. The focus of IRFA is not limited to U.S. centric topics but, as its title implies, is open to value added research output from around the world. Read the latest articles of Journal of Accounting and Economics at ScienceDirect.com, Elsevier’s leading platform of peer-reviewed scholarly literature SCImago Journal Rank (SJR): 1.125 ℹ SCImago Journal Rank (SJR): 2019: 1.125 SJR is a prestige metric based on the idea that not all citations are the same. SJR uses a similar algorithm as the Google page rank; it provides a quantitative and a qualitative measure of the journal’s impact. Volume 58, Issue 4. FASB Accounting Standard Update (ASU) No. Journal of Business Finance and Accounting exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. Furthermore, we find that the change in financial reporting quality is concentrated in treated firms experiencing decreases in AT … SCImago Journal Rank (SJR): 0.581 ℹ SCImago Journal Rank (SJR): 2019: 0.581 SJR is a prestige metric based on the idea that not all citations are the same. International Scientific Journal & Country Ranking. Log in | Register Cart. Journal of Environmental Accounting and Management Publisher The 2021 JBFA Capital Markets Conference will be held in Milan, May 2021. 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