European Accounting Review

1997 - 2009

Edited by Salvador Carmona

from Taylor and Francis Journals
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Volume 13, issue 4, 2004

Audit quality and the going-concern decision-making process: Spanish evidence pp. 597-620

Ruiz-Barbadillo, Emiliano, Gómez-Aguilar, Nieves, De Fuentes-Barberá, Cristina and García-Benau, María Antonia

Fair value accounting in the agricultural sector: some implications for international accounting harmonization pp. 621-641

Charles Elad

Intertemporal aggregation and incentives pp. 643-657

Anil Arya, Jonathan Glover and Pierre Jinghong Liang

Performance management and management control: evaluated managers' point of view pp. 659-687

Annick Bourguignon

Reactions of the Spanish capital market to qualified audit reports pp. 689-711

María consuelo pucheta martínez, Antonio Vico Martínez and María Antonia García Benau

Taxable income differences between foreign and domestic controlled corporations in Norway pp. 713-741

John Christian Langli and Shahrokh Saudagaran

Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards pp. 743-770

Johan Christiaens

The impact of audit quality on earnings rounding-up behaviour: some UK evidence pp. 771-786

Tom Van Caneghem

Voluntary disclosures of quoted pharmaceutical companies in Sweden and the UK: the development over the period 1984-98 pp. 787-805

Sidney Gray and Kenth Skogsvik

Volume 13, issue 3, 2004

Editorial pp. 413-413

Kari Lukka

Cost-quality conflict in audit firms: an empirical investigation pp. 415-441

B. Pierce and B. Sweeney

Valuing external costs - from theory to practice: implications for full cost environmental accounting pp. 443-464

Nicolas Antheaume

Predicting corporate failure: empirical evidence for the UK pp. 465-497

Andreas Charitou, Evi Neophytou and Chris Charalambous

Introduction pp. 499-499

Anne Loft and Kim Jeppesen

Evidence on (the lack of) audit-quality differentiation in the private client segment of the belgian audit market pp. 501-522

Heidi Vander Bauwhede and Marleen Willekens

The effects of environmental risk information on auditors' decisions about prospective financial statements pp. 523-540

Waymond Rodgers and Thomas Housel

Auditor size and audit pricing: evidence from small audit firms pp. 541-560

Lasse Niemi

The corporate image of auditors in a developing audit market within the EU: the case of Spain pp. 561-582

Peter Moizer, María Antonia García Benau, Christopher Humphrey and Antonio Vico Martínez

Volume 13, issue 2, 2004

The effect of revised IAS 14 on segment reporting by IAS companies pp. 213-234

Prather-Kinsey, Jenice and Gary Meek

Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs pp. 235-259

Jeffrey Gramlich and Ole Sørensen

Balance sheet versus earnings conservatism in Europe pp. 261-292

Juan Manuel García Lara and Araceli Mora

A collaborative approach for managing project cost of poor quality pp. 293-317

Teemu Malmi, Pekka Järvinen and Paul Lillrank

Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies pp. 319-340

Annalisa Prencipe

Accounting for financial instruments in the banking industry: conclusions from a simulation model pp. 341-371

Günther Gebhardt, Rolf Reichardt and Carsten Wittenbrink

Accounting for derivatives: An evaluation of reporting practice by UK banks pp. 373-390

Margaret Woods and David Marginson

Volume 13, issue 1, 2004

Editorial pp. 5-5

Kari Lukka

Unit costs in central government annual reports: a critical appraisal of the practices developed pp. 7-38

Peter Skærbæk and Jens Aaris Thisted

Mobilizing local knowledge with 'Provocative' non-financial measures pp. 39-71

Juhani Vaivio

Specification and power of cross-sectional abnormal working capital accruals models in the Spanish context pp. 73-104

José J. Alcarria Jaime and Belén Gill de Albornoz Noguer

Long-run abnormal returns and income smoothing in the Spanish stock market pp. 105-130

Raúl Iñiguez and Francisco Poveda

The adjustment of financial ratios in the presence of soft budget constraints: evidence from Bulgaria pp. 131-159

Jozef Konings and Hylke Vandenbussche

A descriptive analysis of audit price changes in the UK 1991-95 pp. 161-178

Christopher Pong

Volume 12, issue 4, 2003

Intangibles and intellectual capital: an introduction to a special issue pp. 597-603

Baruch Lev and Stefano Zambon

The economic value of the R&D intangible asset pp. 605-633

Marta Ballester, Garcia-Ayuso, Manuel and Joshua Livnat

Do financial analysts get intangibles? pp. 635-659

Eli Amir, Baruch Lev and Theodore Sougiannis

Self-sorting, incentive compensation and human-capital assets pp. 661-697

Abdel-khalik, A. Rashad

Labour leverage, equity risk and corporate policy choice pp. 699-732

Joshua Rosett

What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain pp. 733-751

Cristina Chaminade and Hanno Roberts

Exploring intellectual capital in hospitals: two qualitative case studies in Italy and Austria pp. 753-779

Michael Habersam and Martin Piber

Intellectual capital accounting as management fashion: a review and critique pp. 781-795

Robin Fincham and Robin Roslender

Accounting for intangible assets: current requirements, key players and future directions pp. 797-811

Stephen Powell

Volume 12, issue 3, 2003

On bringing more action into management accounting research: process considerations based on two constructive case studies pp. 409-442

Eva Labro and Tuomela, Tero-Seppo

Analysis and diagnosis of income smoothing in Spain pp. 443-463

B. Gill de Albornoz and José J. Alcarria

The true and fair view construct in the context of the Polish transition economy: some local insights pp. 465-487

Kosmala-MacLullich, Katarzyna

Determinants of government underfunded public pension liabilities in the OECD pp. 489-513

Paul J. M. Klumpes

Exploring notions of control across cultures: a narrative approach pp. 515-547

Tobias Scheytt, Kim Soin and Thomas Metz

Accounting change in Norway pp. 549-566

David Alexander and Hans R. Schwencke

Investor relations on the Internet: a survey of the Euronext zone pp. 567-579

J. Geerings, L. H. H. Bollen and H. F. D. Hassink

Global Financial Reporting pp. 581-591

Jan Klaassen

Volume 12, issue 2, 2003

Review pp. 261-262

Kari Lukka

The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism pp. 263-285

Wim A. Van der Stede

Accrual-based compensation, depreciation and investment decisions pp. 287-309

Alfred Wagenhofer

Earnings management as a predictor of future profitability of Finnish firms pp. 311-325

Kallunki, Juha-Pekka and Minna Martikainen

Intangibles and credit decisions: results from an experiment pp. 327-355

Bino Catasús and Gröjer, Jan-Erik

Evaluating the effects of financial ratio adjustment in European financial statements pp. 357-377

José L. Gallizo, Fernando Jiménez and Manuel Salvador

The Beginnings of Accounting and Accounting Thought pp. 379-386

Claude Cossu

A Comparative Analysis of Regulatory Strategies in Accounting and their Impact on Corporate Compliance pp. 386-390

Rouba Chantiri

Research Method and Methodology in Finance and Accounting (2nd edn) pp. 390-393

Sten Jönsson

The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards pp. 393-397

Hervé Stolowy

Volume 12, issue 1, 2003

International regulation of audit quality: full harmonization or mutual recognition? An economic approach pp. 3-27

Marco Trombetta

An international comparison of income statement and balance sheet information: Germany, Japan and the US pp. 29-46

Ervin L. Black and John J. White

Impacts of revenue sharing, profit sharing and transfer pricing on quality-improving investments pp. 47-76

Anne Chwolka and Dirk Simons

Special section on management control and new information technologies pp. 77-83

Markus Granlund and Jan Mouritsen

Implementation of an integrated accounting and cost management system using the SAP system: a field study pp. 85-121

Sudhir Lodh and Michael Gaffikin

Enterprise Resource Planning systems and accountants: towards hybridization? pp. 123-153

Ariela Caglio

MANAGEMENT ACCOUNTING AND INFORMATION SYSTEMS: ERP VERSUS BOB pp. 155-173

Timo Hyvönen

Manufacturing strategy implementation and cost management systems effectiveness pp. 175-199

Andreas Nicolaou

ERP systems and management accounting change: opportunities or impacts? A research note pp. 201-233

Robert W. Scapens and Mostafa Jazayeri

Book reviews pp. 235-252

Yves Bernheim