SNIP measures contextual citation impact by weighting citations based on the total number of citations in a subject field.
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.
The Impact Factor measures the average number of citations received in a particular year by papers published in the journal during the two preceding years.
© Thomson Reuters Journal Citation Reports 2015
To calculate the five year Impact Factor, citations are counted in 2014 to the previous five years and divided by the source items published in the previous five years.
© Journal Citation Reports 2015, Published by Thomson Reuters
The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. A wide range of methodologies and topics are encouraged and covered:
- The role of accounting within the firm;
- The information content and role of accounting numbers in capital markets;
- The role of accounting in financial contracts and in monitoring agency relationships;
- The determination of accounting standards;
- Government regulation of corporate disclosure and/or the Accounting profession;
- The theory of the accounting firm.
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