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European Accounting Review
1992 - 2012
Edited by Salvador Carmona
from Taylor and Francis Journals
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Volume 16, issue 4 , 2007
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 Garcia 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 Volume 16, issue 3 , 2007
Towards a More Comprehensive Understanding of the Roles of Management Accountants pp. 469-498 Sean Byrne and Bernard Pierce The Cost of Customer Satisfaction: A Framework for Strategic Cost Management in Service Industries pp. 499-530 Antonella Cugini , Antonella Caru and Fabrizio Zerbini Financial Consequences in Foreign Subsidiary Manager Performance Evaluations pp. 531-554 Lili-Anne Kihn 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 Volume 16, issue 2 , 2007
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 Jose L. Arquero , Trevor Hassall , John Joyce and Jose A. Donoso The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective pp. 323-362 Joerg-Markus Hitz 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 Remi Janin Volume 16, issue 1 , 2007
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 Catasus Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications pp. 59-97 Trevor Martin Hopper and Maria Major Making Business Partners: A Case Study on how Management Accounting Culture was Changed pp. 99-142 Marko Jarvenpaa Customer Focus - An Accountability Dilemma pp. 143-171 Mikael Caker 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 Volume 15, issue 4 , 2006
Editorial pp. 443-444 Salvador Carmona Contracting on the Stock Price and Forward-Looking Performance Measures pp. 445-464 Shane Dikolli and Igor Vaysman On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland pp. 465-505 Pascale Lapointe-Antunes , Denis Cormier , Michel Magnan and Sophie Gay-Angers Introduction to the Special Section on Conservatism in Accounting pp. 507-509 James Ohlson and Laurence Van Lent Identifying Conditional Conservatism pp. 511-525 Stephen Ryan International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing pp. 527-564 Joachim Gassen , Rolf Uwe Fulbier and Thorsten Sellhorn Capitalization of Costs and Expected Earnings Growth pp. 565-583 Kenton K. Yee Some Informational Aspects of Conservatism pp. 585-604 Avraham Beja and Dan Weiss Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study pp. 605-626 William Brown , Haihong He and Karen Teitel The Impact of Accounting Conservatism on the Compensation Relevance of UK Earnings pp. 627-649 O'connell, Vincent Book Review pp. 651-656 Stella Fearnley EUROPEAN ACCOUNTING REVIEW pp. 665-668 Kate Greig ANNOUNCEMENT pp. 669-670 Kate Greig Volume 15, issue 3 , 2006
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 Hellstrom 'The True and Fair View' of Executive Stock Option Valuation pp. 351-366 Seppo Ikaheimo , 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 Volume 15, issue 2 , 2006
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 Stephen Owusu-Ansah and Stergios Leventis On public sector accounting change: Epistemic communities, consultants, naive officials and a reply to humphrey pp. 289-296 Mark Christensen Volume 15, issue 1 , 2006
Contract-Based budgeting in health care: A study of the institutional processes of accounting change pp. 3-36 Timo Hyvonen and Janne Jarvinen 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 Robert Schwencke Swedish auditors' view of auditing: Doing things right versus doing the right things pp. 89-114 Peter Ohman , Einar Hackner , Anna-Maria Jansson and Finn Tschudi Hedge accounting incentives for cash flow hedges of forecasted transactions pp. 115-135 Barbara Pirchegger
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