European Accounting Review

1997 - 2009

Edited by Salvador Carmona

from Taylor and Francis Journals
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IFRS Adoption and Accounting Quality: A Review pp. 675-702: Naomi Soderstrom and Kevin Jialin Sun
Capitalization of R&D and the Informativeness of Stock Prices pp. 703-726: Dennis Oswald and Paul Zarowin
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence pp. 727-755: Juan Manuel García Lara, Beatriz Garcia Osma and Fernando Penalva
Knowledge Translation in Management Accounting and Control: A Case Study of a Multinational Firm in Transitional Economies pp. 757-789: Sinikka Moilanen
Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies pp. 791-826: Fabrizio Cerbioni and Antonio Parbonetti
The Effects of Corporate Governance on the Relationship between Innovative Efforts and Performance pp. 827-854: Johnny Jermias

Towards a More Comprehensive Understanding of the Roles of Management Accountants pp. 469-498: Seán Byrne and Bernard Pierce
The Cost of Customer Satisfaction: A Framework for Strategic Cost Management in Service Industries pp. 499-530: Antonella Cugini, Antonella Carù and Fabrizio Zerbini
Financial Consequences in Foreign Subsidiary Manager Performance Evaluations pp. 531-554: Kihn, Lili-Anne
The Association between Board Composition and Different Types of Voluntary Disclosure pp. 555-583: S. Lim, Z. Matolcsy and D. Chow
XBRL: An (Open) Source of Enlightenment or Disillusion? pp. 585-623: Joanne Locke and Alan Lowe
Judges' Attitudes toward the Public Accounting Profession pp. 625-645: Philip Reckers, Marianne Jennings, D. Jordan Lowe and Kurt Pany

Simulation-Based Comparison of Existent IAS 19 Accounting Options pp. 243-276: Matthias Amen
Does Pro Forma Reporting Bias Analyst Forecasts? pp. 277-298: Patric Andersson and Niclas Hellman
Accounting Students and Communication Apprehension: A Study of Spanish and UK Students pp. 299-322: José L. Arquero, Trevor Hassall, John Joyce and José A. Donoso
The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective pp. 323-362: Hitz, Joerg-Markus
Explaining the Non-Adoption of Post-Completion Auditing pp. 363-398: Jari Huikku
Corporate Compliance with Non-Mandatory Statements of Best Practice: The Case of the ASB Statement on Interim Reports pp. 399-427: Musa Mangena and Venancio Tauringana
External Auditors, Audit Committees and Earnings Management in France pp. 429-454: Charles Piot and Rémi Janin

The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder pp. 5-33: Lorenzo Patelli and Annalisa Prencipe
Auditing Stories about Discomfort: Becoming Comfortable with Comfort Theory pp. 35-58: Thomas Carrington and Bino Catasús
Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications pp. 59-97: Trevor Hopper and Maria Major
Making Business Partners: A Case Study on how Management Accounting Culture was Changed pp. 99-142: Marko Järvenpää
Customer Focus - An Accountability Dilemma pp. 143-171: Mikael Cäker
The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research pp. 173-196: Robert H. Chenhall and Frank Moers
Endogeneity in Management Accounting Research: A Comment pp. 197-205: Laurence van Lent
Endogeneity and Empirical Accounting Research pp. 207-215: David F. Larcker and Tjomme O. Rusticus
Endogeneity: A Reply to Two Different Perspectives pp. 217-221: Robert H. Chenhall and Frank Moers

On the Role of Receivables in Managing Salesforce Incentives pp. 311-324: Anil Arya, John Fellingham, Hans Frimor and Brian Mittendorf
The Value Relevance of Financial Accounting Information in a Transition Economy: The Case of the Czech Republic pp. 325-349: Katerina Hellström
'The True and Fair View’ of Executive Stock Option Valuation pp. 351-366: Seppo Ikäheimo, Nuutti Kuosa and Vesa Puttonen
Multiple Origins of Accounting? An Early Italian Example of the Development of Accounting for Managerial Purposes pp. 367-401: Valerio Antonelli, Trevor Boyns and Fabrizio Cerbioni
Differential Interpretations, Private Information and Trading Volume Around French Firms' Good News vs. Bad News Preliminary Announcements pp. 403-429: Salim Chahine

Why an auditor can't be competent and independent: A french case study pp. 153-179: Chrystelle Richard
Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV) pp. 181-218: Marie Chavent, Yuan Ding, Linghui Fu, Hervé Stolowy and Huiwen Wang
Institutional and negotiated order perspectives on cost allocations: The case of the Swedish university sector pp. 219-251: Sven Modell
Improving bankruptcy prediction with Hidden Layer Learning Vector Quantization pp. 253-271: Joao Carvalho Neves and A. Vieira
Timeliness of corporate annual financial reporting in Greece pp. 273-287: Owusu-Ansah, Stephen and Stergios Leventis
On public sector accounting change: Epistemic communities, consultants, naive officials and a reply to humphrey pp. 289-296: Mark Christensen

Contract-Based budgeting in health care: A study of the institutional processes of accounting change pp. 3-36: Timo Hyvönen and Janne Järvinen
The negative impact of R&D capitalization: A value relevance approach pp. 37-61: Anne Cazavan-Jeny and Thomas Jeanjean
Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption pp. 63-87: Christopher Nobes and Hans Schwencke
Swedish auditors' view of auditing: Doing things right versus doing the right things pp. 89-114: Peter Öhman, Einar Häckner, Jansson, Anna-Maria and Finn Tschudi
Hedge accounting incentives for cash flow hedges of forecasted transactions pp. 115-135: Barbara Pirchegger

The 'third hand’: Private sector consultants in public sector accounting change pp. 447-474: Mark Christensen
The questionable nature of 'third hand’ public sector accounting solutions: A case for change? pp. 475-485: Christopher Humphrey
Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences pp. 487-524: Rick Cuijpers and Willem Buijink
On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research pp. 525-569: Yves Gendron and C. Baker
Introduction: Transitional economies and changing notions of accounting and accountability pp. 571-577: Pat Sucher, Katarzyna Kosmala, Svetlana Bychkova and Irene Jindrichovska
True and Fair View or rzetelny i jasny obraz 1? A survey of polish practitioners pp. 579-602: Katarzyna Kosmala
Accounting in Ukraine since independence: Real politik, problems and prospects pp. 603-633: Irena Solodchenko and Pat Sucher
Accounting for good news and accounting for bad news: Some empirical evidence from the Czech Republic pp. 635-655: Irena Jindrichovska and Stuart Mcleay