Oblik i finansi / Institute of Accounting and Finance
Citation Profile [Updated: 2026-06-12 21:57:20]
5 Years H Index
5
Impact Factor (IF)
0.04
5 Years IF
0.05
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]
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know]
Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2012 | 0 | 0.5 | 0 | 0 | 20 | 20 | 5 | 0 | 0 | 0 | 0 | 0 | 0.21 | |||||
| 2013 | 0 | 0.54 | 0 | 0 | 82 | 102 | 30 | 0 | 20 | 20 | 0 | 0 | 0.23 | |||||
| 2014 | 0.02 | 0.52 | 0.01 | 0.02 | 93 | 195 | 36 | 2 | 2 | 102 | 2 | 102 | 2 | 0 | 0 | 0.22 | ||
| 2015 | 0.02 | 0.52 | 0.02 | 0.02 | 93 | 288 | 24 | 5 | 7 | 175 | 3 | 195 | 3 | 3 | 60 | 2 | 0.02 | 0.22 |
| 2016 | 0.1 | 0.5 | 0.1 | 0.09 | 90 | 378 | 11 | 38 | 45 | 186 | 18 | 288 | 27 | 31 | 81.6 | 2 | 0.02 | 0.2 |
| 2017 | 0.04 | 0.51 | 0.05 | 0.05 | 87 | 465 | 19 | 24 | 69 | 183 | 7 | 378 | 19 | 22 | 91.7 | 1 | 0.01 | 0.2 |
| 2018 | 0.06 | 0.52 | 0.06 | 0.05 | 82 | 547 | 16 | 31 | 100 | 177 | 11 | 445 | 21 | 30 | 96.8 | 1 | 0.01 | 0.22 |
| 2019 | 0.04 | 0.53 | 0.03 | 0.03 | 78 | 625 | 28 | 20 | 120 | 169 | 7 | 445 | 15 | 15 | 75 | 2 | 0.03 | 0.21 |
| 2020 | 0.03 | 0.63 | 0.04 | 0.03 | 80 | 705 | 19 | 25 | 145 | 160 | 5 | 430 | 12 | 20 | 80 | 4 | 0.05 | 0.3 |
| 2021 | 0.03 | 0.72 | 0.03 | 0.03 | 67 | 772 | 10 | 21 | 166 | 158 | 5 | 417 | 11 | 17 | 81 | 1 | 0.01 | 0.26 |
| 2022 | 0.05 | 0.71 | 0.02 | 0.03 | 66 | 838 | 5 | 15 | 181 | 147 | 7 | 394 | 12 | 7 | 46.7 | 0 | 0.21 | |
| 2023 | 0.03 | 0.67 | 0.02 | 0.04 | 68 | 906 | 7 | 22 | 203 | 133 | 4 | 373 | 15 | 8 | 36.4 | 2 | 0.03 | 0.19 |
| 2024 | 0.02 | 0.71 | 0.01 | 0.02 | 71 | 977 | 2 | 8 | 211 | 134 | 3 | 359 | 8 | 4 | 50 | 0 | 0.21 | |
| 2025 | 0.04 | 0.93 | 0.02 | 0.05 | 78 | 1055 | 1 | 26 | 237 | 139 | 6 | 352 | 18 | 15 | 57.7 | 1 | 0.01 | 0.27 |
| 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 | 2015 | Regulatory-Index Model for Evaluation of Banking Socioeconomic Efficiency. (2015). Lysenok, Oleksiy . In: Oblik i finansi. RePEc:iaf:journl:y:2015:i:4:p:98-104. Full description at Econpapers || Download paper | 8 |
| 2 | 2012 | Development of Simplified Tax System in the Context of Small Business State Support and Stimulation of Employment. (2012). Synchak, Viktor. In: Oblik i finansi. RePEc:iaf:journl:y:2012:i:4:p:50-58. Full description at Econpapers || Download paper | 6 |
| 3 | 2019 | Integrated Reporting: A Retrospective and Perspective in Ukraine. (2019). Zhuk, Valeriy. In: Oblik i finansi. RePEc:iaf:journl:y:2019:i:1:p:20-27. Full description at Econpapers || Download paper | 6 |
| 4 | 2014 | Major Taxpayers Tax Control: Foreign Experience and Home Practice. (2014). Leshchukh, Iryna. In: Oblik i finansi. RePEc:iaf:journl:y:2014:i:1:p:82-88. Full description at Econpapers || Download paper | 6 |
| 5 | 2013 | Assets as Accounting, Control and Analysis Objects: Ecology&Economic Identification and Interpretation. (2013). Shevchuk, Volodymyr. In: Oblik i finansi. RePEc:iaf:journl:y:2013:i:1:p:66-73. Full description at Econpapers || Download paper | 5 |
| 6 | 2013 | Conceptual Approaches to Review of Corporate Governance Information Accounting Systems. (2013). Kutsyk, Petro. In: Oblik i finansi. RePEc:iaf:journl:y:2013:i:4:p:52-59. Full description at Econpapers || Download paper | 4 |
| 7 | 2015 | Implementation of Innovative Model of Ukraine in Crisis Conditions: Aspects of Social and Food Supply Security. (2015). Kovalenko, Olha. In: Oblik i finansi. RePEc:iaf:journl:y:2015:i:1:p:152-158. Full description at Econpapers || Download paper | 4 |
| 8 | 2014 | Evaluation of Investment and Crediting Capacity of Agricultural Sector Enterprises. (2014). Petruk, Oleksandr ; Hryhoruk, Iryna. In: Oblik i finansi. RePEc:iaf:journl:y:2014:i:4:p:108-114. Full description at Econpapers || Download paper | 4 |
| 9 | 2014 | Theoretical Aspects of Development of Socially Responsible Investing in Ukraine. (2014). Ivashchenko, Alla. In: Oblik i finansi. RePEc:iaf:journl:y:2014:i:3:p:90-95. Full description at Econpapers || Download paper | 4 |
| 10 | 2014 | Disclosure of Intellectual Capital Components in Business Reporting in Ukraine. (2014). Zhurakovska, Iryna. In: Oblik i finansi. RePEc:iaf:journl:y:2014:i:1:p:13-19. Full description at Econpapers || Download paper | 4 |
| 11 | 2019 | Tax Budgeting in the Enterprise in Conditions of the Variable Business Environment: to Be or not to Be. (2019). Shkromyda, Vitaliy ; Hnatiuk, Taras ; Melnyk, Nadiia. In: Oblik i finansi. RePEc:iaf:journl:y:2019:i:1:p:139-144. Full description at Econpapers || Download paper | 3 |
| 12 | 2020 | Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria. (2020). Aifuwa, Hope ; Musa, Saidu ; Gold, Nusirat Ojuolape. In: Oblik i finansi. RePEc:iaf:journl:y:2020:i:2:p:114-124. Full description at Econpapers || Download paper | 3 |
| 13 | 2013 | Formation of State Investment Policy in Agrarian Sector of Ukraine. (2013). Heraymovych, Violeta . In: Oblik i finansi. RePEc:iaf:journl:y:2013:i:2:p:63-68. Full description at Econpapers || Download paper | 3 |
| 14 | 2021 | Accounting, Reforms and Budget Responsibilities in the Financial Statements. (2021). Lulaj, Enkeleda. In: Oblik i finansi. RePEc:iaf:journl:y:2021:i:1:p:61-69. Full description at Econpapers || Download paper | 3 |
| 15 | 2019 | Accounting for Water, Land and Biological Assets in the Context of Sustainable Development Management: The Choice of a Main Meter. (2019). Ostapchuk, Serhiy ; Tsaruk, Nataliya. In: Oblik i finansi. RePEc:iaf:journl:y:2019:i:2:p:36-47. Full description at Econpapers || Download paper | 3 |
| 16 | 2019 | Estimation of the Losses of the Ukraines Financial Potential from Military Conflict. (2019). Vygovska, Nataliia ; Polchanov, Andriy. In: Oblik i finansi. RePEc:iaf:journl:y:2019:i:4:p:70-77. Full description at Econpapers || Download paper | 3 |
| 17 | 2021 | The Relationship between Sports Industry Development and Economic Growth in China. (2021). Kharchenko, Tetiana ; Ziming, Liu. In: Oblik i finansi. RePEc:iaf:journl:y:2021:i:1:p:136-140. Full description at Econpapers || Download paper | 3 |
| 18 | 2014 | State and Prospects of Agrarian Insurance Development in Ukraine. (2014). Vilenchuk, Oleksandr. In: Oblik i finansi. RePEc:iaf:journl:y:2014:i:2:p:90-96. Full description at Econpapers || Download paper | 3 |
| 19 | 2018 | Transformation of Fiscal Policy and Fiscal Space under Conditions of Digital Technologies Expansion. (2018). Synyutka, Nataliya ; Lutsyk, Anatolii. In: Oblik i finansi. RePEc:iaf:journl:y:2018:i:4:p:108-113. Full description at Econpapers || Download paper | 3 |
| 20 | 2013 | Problems of IFRS Implementation in Ukraine and Their Solutions. (2013). Yakovenko, Yaroslava ; Kasich, Alla . In: Oblik i finansi. RePEc:iaf:journl:y:2013:i:1:p:22-27. Full description at Econpapers || Download paper | 3 |
| 21 | 2019 | Transformation of Taxation and Tax Procedures in the Information Society: Theoretical Concept. (2019). Synyutka, Nataliya. In: Oblik i finansi. RePEc:iaf:journl:y:2019:i:3:p:100-106. Full description at Econpapers || Download paper | 2 |
| 22 | 2014 | Modifications to the Auditors Opinion & Emphasis of Matter Paragraphs in the Auditors Reports of Ukrainian Public Companies Whose Shares are Listed on the Warsaw Stock Exchange. (2014). Pasko, Oleh ; Hordiyenko, Mykola. In: Oblik i finansi. RePEc:iaf:journl:y:2014:i:3:p:125-135. Full description at Econpapers || Download paper | 2 |
| 23 | 2015 | Modern Technologies of Agrarian Business Venture Financing. (2015). Lupenko, Yurii ; Feshchenko, Volodymyr . In: Oblik i finansi. RePEc:iaf:journl:y:2015:i:1:p:81-87. Full description at Econpapers || Download paper | 2 |
| 24 | 2021 | Determinants of the Risk-Based Capital of Insurance Companies in Indonesia. (2021). Purwohedi, Unggul ; Ahmad, Gatot Nazir ; Renaldo, Anggy. In: Oblik i finansi. RePEc:iaf:journl:y:2021:i:3:p:72-77. Full description at Econpapers || Download paper | 2 |
| 25 | 2020 | Rural Areas Development Fund as a Financial Instrument for Spatial Justice in Land Use and Sustainable Rural Development. (2020). Yarovyi, Viktor ; Kyryziuk, Serhiy ; Borodina, Olena ; Prokopa, Ihor. In: Oblik i finansi. RePEc:iaf:journl:y:2020:i:3:p:122-130. Full description at Econpapers || Download paper | 2 |
| 26 | 2013 | Accounting & Information System in Economic Security Management for Different Business Behaviour Models. (2013). Soroka, Lubomyr . In: Oblik i finansi. RePEc:iaf:journl:y:2013:i:1:p:51-55. Full description at Econpapers || Download paper | 2 |
| 27 | 2016 | Main Trends in Insurance Market of Foreign Countries That Have Positive Impact on Internet Insurance. (2016). Erastov, Vasyl . In: Oblik i finansi. RePEc:iaf:journl:y:2016:i:2:p:110-118. Full description at Econpapers || Download paper | 2 |
| 28 | 2018 | Prospects for the Implementation of Blockchain in Accounting. (2018). Shyshkova, Nataliya. In: Oblik i finansi. RePEc:iaf:journl:y:2018:i:2:p:61-68. Full description at Econpapers || Download paper | 2 |
| 29 | 2013 | The Dependence Between Volatility of Share Prices and Shareholder Return of the Companies from WIG-Ukraine Index of Warsaw Stock Exchange. (2013). Zabolotnyy, Serhiy ; Wasilewski, Miroslaw. In: Oblik i finansi. RePEc:iaf:journl:y:2013:i:2:p:54-63. Full description at Econpapers || Download paper | 2 |
| 30 | 2017 | Information Support of Management of the Agrarian Sector of Economy: State and Prospects of Improvement. (2017). Bezdushna, Yuliya. In: Oblik i finansi. RePEc:iaf:journl:y:2017:i:4:p:6-12. Full description at Econpapers || Download paper | 2 |
| 31 | 2017 | Peculiarities of Target Financing Accounting in Non-Budget Non-Profit Organizations. (2017). Vysochan, Oleh ; Yasinska, Alla. In: Oblik i finansi. RePEc:iaf:journl:y:2017:i:1:p:17-24. Full description at Econpapers || Download paper | 2 |
| 32 | 2015 | Economic Indicators of the Expenditures of Enterprise and the Costs of Production in Accounting, Statistics and Analysis. (2015). Deriy, Vasyl ; Popina, Stepan . In: Oblik i finansi. RePEc:iaf:journl:y:2015:i:2:p:15-21. Full description at Econpapers || Download paper | 2 |
| 33 | 2017 | Legal and Regulatory Aspects of the Recognition and Accounting of Intangible Assets. (2017). Chik, Mariya. In: Oblik i finansi. RePEc:iaf:journl:y:2017:i:3:p:59-65. Full description at Econpapers || Download paper | 2 |
| 34 | 2019 | Digitalization as a Vector of Economic Systems Development & Accounting System Modernization. (2019). Sokolenko, Liudmyla. In: Oblik i finansi. RePEc:iaf:journl:y:2019:i:3:p:40-48. Full description at Econpapers || Download paper | 2 |
| 35 | 2020 | Bank without Branches: Digitalization of Society and Fintech Technologies of the Present and Future. (2020). Nagorny, Pavlo. In: Oblik i finansi. RePEc:iaf:journl:y:2020:i:3:p:55-59. Full description at Econpapers || Download paper | 2 |
| 36 | 2013 | Transformation of Auditors Report Structure, Content and Scope in International Standards on Auditing. (2013). Pasko, Oleh. In: Oblik i finansi. RePEc:iaf:journl:y:2013:i:1:p:80-91. Full description at Econpapers || Download paper | 2 |
| 37 | 2017 | Issues of Theoretical and Methodological Principles of Accounting of Environmental Costs with the Influence of Branch Peculiarities of Forestry Enterprises. (2017). Tanasiieva, Maryna. In: Oblik i finansi. RePEc:iaf:journl:y:2017:i:1:p:93-102. Full description at Econpapers || Download paper | 2 |
| 38 | 2017 | Accounting Policy of Entities of Public Interest in the Terms of Reforming the Accounting System. (2017). Zolotnytska, Yuliya. In: Oblik i finansi. RePEc:iaf:journl:y:2017:i:4:p:28-32. Full description at Econpapers || Download paper | 2 |
| 39 | 2014 | Accounting Support of Biological Capital Use. (2014). Kaminska, Tetyana . In: Oblik i finansi. RePEc:iaf:journl:y:2014:i:3:p:36-41. Full description at Econpapers || Download paper | 1 |
| 40 | 2017 | Condition and Development Tendencies of State Financial Control in Ukraine. (2017). Zdyrko, Nataliya. In: Oblik i finansi. RePEc:iaf:journl:y:2017:i:1:p:153-160. Full description at Econpapers || Download paper | 1 |
| 41 | 2020 | The Influence of Tax Knowledge, Tax Service Quality, Tax Audit and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang. (2020). Khafizah, Nurul ; Fuadah, Luk Luk ; Azwardi, Azwardi. In: Oblik i finansi. RePEc:iaf:journl:y:2020:i:4:p:68-74. Full description at Econpapers || Download paper | 1 |
| 42 | 2013 | Management of Small Agricultural Enterprise Development. (2013). Horovyy, Vasyl ; Zbarska, Anna. In: Oblik i finansi. RePEc:iaf:journl:y:2013:i:3:p:125-130. Full description at Econpapers || Download paper | 1 |
| 43 | 2015 | Meta-Strategies of the Internal Control Development within the Organization. (2015). Voronko, Roman. In: Oblik i finansi. RePEc:iaf:journl:y:2015:i:2:p:101-108. Full description at Econpapers || Download paper | 1 |
| 44 | 2017 | Internal Audit in Agricultural Enterprises: Organizational and Managerial Aspect. (2017). Demyanenko, Tetiana. In: Oblik i finansi. RePEc:iaf:journl:y:2017:i:3:p:148-153. Full description at Econpapers || Download paper | 1 |
| 45 | 2021 | Exploration of University Sustainability Report Indicators: Evidence from Indonesia. (2021). Pujiningsih, Sri. In: Oblik i finansi. RePEc:iaf:journl:y:2021:i:4:p:46-54. Full description at Econpapers || Download paper | 1 |
| 46 | 2014 | Mechanism for Implementing State Financial Support to Agricultural Producers. (2014). Trusova, Nataliya. In: Oblik i finansi. RePEc:iaf:journl:y:2014:i:1:p:102-108. Full description at Econpapers || Download paper | 1 |
| 47 | 2015 | Earnings Management in Auto Sector Enterprises in India: The Corporate Governance Review. (2015). Goel, Sandeep. In: Oblik i finansi. RePEc:iaf:journl:y:2015:i:3:p:88-97. Full description at Econpapers || Download paper | 1 |
| 48 | 2018 | Accounting Policy Concerning Wages. (2018). Podolianchuk, Olena. In: Oblik i finansi. RePEc:iaf:journl:y:2018:i:1:p:64-71. Full description at Econpapers || Download paper | 1 |
| 49 | 2020 | The Effect of Time Budget Pressure and Competence on Audit Quality with Audit Supervision as the Moderation Variable in Public Accounting Firms in South Sumatra. (2020). Saftiana, Yulia ; Wahyudi, Tertiarto ; Sagara, Christian Damar. In: Oblik i finansi. RePEc:iaf:journl:y:2020:i:1:p:158-164. Full description at Econpapers || Download paper | 1 |
| 50 | 2023 | Normative and Legal Regulation for Integrated Reporting. (2023). Shevchuk, Nataliia. In: Oblik i finansi. RePEc:iaf:journl:y:2023:i:1:p:56-67. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2021 | The Relationship between Sports Industry Development and Economic Growth in China. (2021). Kharchenko, Tetiana ; Ziming, Liu. In: Oblik i finansi. RePEc:iaf:journl:y:2021:i:1:p:136-140. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 6
| Year | Title | |
|---|---|---|
| 2025 | Information Technologies and Reporting Standards in the Context of European Integration. (2025). Shevchuk, Yurii. In: Oblik i finansi. RePEc:iaf:journl:y:2025:i:3:p:82-90. Full description at Econpapers || Download paper | |
| 2025 | Day-of-the-week effect: a meta-analysis. (2025). Grebe, Leonard ; Schiereck, Dirk. In: Publications of Darmstadt Technical University, Institute for Business Studies (BWL). RePEc:dar:wpaper:154180. Full description at Econpapers || Download paper | |
| 2025 | Forensic Economic Research in Tax Dispute Resolution. (2025). Umantsiv, Halyna ; Shushakova, Iryna. In: Oblik i finansi. RePEc:iaf:journl:y:2025:i:1:p:112-120. Full description at Econpapers || Download paper | |
| 2025 | The effect of transfer pricing, earnings management, and company size on tax avoidance: Managerial ownership analysis. (2025). Paulus, Hendro ; Tarmidi, Deden ; Daito, Apollo. In: Journal of Contemporary Accounting. RePEc:uii:jcauii:v:7:y:2025:i:2:p:75-88:id:42468. Full description at Econpapers || Download paper | |
| 2025 | Financial assistance transactions: International standards, tax rules, and accounting and taxation arrangements. (2025). Pylypchuk, Andrii. In: E-Forum Working Papers. RePEc:cuc:eforum:v:15:y:2025:i:4:p:8-23. Full description at Econpapers || Download paper | |
| 2025 | Economic Consequences of the Demographic Crisis and Population Ageing. (2025). Velykyi, Yevhenii ; Petrukha, Serhii. In: Oblik i finansi. RePEc:iaf:journl:y:2025:i:3:p:206-221. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2025
| Year | Citing document | |
|---|---|---|
| 2025 | The Narrative Component of Sustainability Reporting as a Strategic Tool of the Impression Management. (2025). Lehenchuk, Serhii. In: Oblik i finansi. RePEc:iaf:journl:y:2025:i:4:p:14-25. Full description at Econpapers || Download paper |
Recent citations received in 2024
| Year | Citing document |
|---|
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | Current Trends in Financing Innovative Development of Industrial Enterprises in Ukraine. (2023). Kneysler, Olga ; Spasiv, Natalia ; Hyzela, Iryna. In: Oblik i finansi. RePEc:iaf:journl:y:2023:i:3:p:126-137. Full description at Econpapers || Download paper | |
| 2023 | Sustainability reporting as a tool for attracting investments for the green reconstruction of Ukraines agibusiness. (2023). Metelytsia, Volodymyr. In: EconStor Open Access Articles and Book Chapters. RePEc:zbw:espost:285118. Full description at Econpapers || Download paper |
Recent citations received in 2022
| Year | Citing document |
|---|
10 most frequent citing series