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China Journal of Accounting Research

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❶The ability to access financial capital to pay fixed and variable costs affects choices firms make regarding export entry and operations, and, as a consequence, influence aggregate trade patterns.

The journal of the Sun Yat-sen University

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Enforcement of Financial Reporting
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Late in 2010 the peer-reviewed Journal of Obesity published a meta-analysis of studies testing the garcinia as a weight loss aid. Of the 23 trials they identified, 12 were methodologically sound enough to include in their analysis. The analysis revealed that some statistically significant weight loss occurred, but the magnitude of the effect is small and the clinical relevance is uncertain.

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Prior literature studying railway accounting during the nineteenth and twentieth centuries defends the thesis of lack of reliability of accounting figures. This prior research, which mainly studies the cases of the United Kingdom and the United States, offers mixed views on the causes, or simply accepts this thesis without providing conclusive evidence, as is the case of historical research in Spain.

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Consistent with the editorial policy of Accounting and Business Research, we welcome papers across a broad range of theoretical perspectives and methods. In particular, the special issue will consider the following topics (although papers may address other relevant topics). The Journal of Accounting Research is a general-interest accounting journal. It publishes original research in all areas of accounting that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology.

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The set of journals have been ranked according to their SJR and divided into four equal groups, four quartiles. Q1 (green) comprises the quarter of the journals with the highest values, Q2 (yellow) the second highest values, Q3 (orange) the third highest values and Q4 (red) the lowest values. The most cited papers from this title published in the last 3 years. Statistics are updated weekly using participating publisher data sourced exclusively from Crossref.