|International Journal of Accounting Research is one of the leading journal deals with Accounts publishing current research in the form of original research and reviews as well as interesting case-reports. The Editorial Board of the journal includes eminent personalities from the field of accounts who are involved in the regular review and editing of the submitted papers contributing to the high quality content. Since many years, the journal has contributed many landmark papers in the field of Accounts.
Mark-to-market accounting is a measurement of fair value of accounts that can change over time. Mark to market provides a realistic appraisal of a company's current financial situation.
Leading journals provides quantitative assessment tool for grading, evaluating, sorting and comparing journals of similar kind. It reflects the average number of citations to recent articles published in science and social science journals in a particular year or period, and is frequently used as a proxy for the relative importance of a journal within its field. It is first devised by Eugene Garfield, the founder of the Institute for Scientific Information. The impact factor of a journal is evaluated by dividing the number of current year citations to the source items published in that journal during the previous two years.