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Accounting in Europe

2005 - 2024

Current editor(s): Lisa Evans

From Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

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Volume 21, issue 1, 2024

Sustainability Reporting: A Financial Reporting Perspective pp. 1-13 Downloads
Alfred Wagenhofer
Auditors’ Carbon Risk Consideration under the EU Emission Trading System pp. 14-43 Downloads
Isabell Keller, Brigitte Eierle and Sven Hartlieb
The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom pp. 44-67 Downloads
Sameh Kobbi-Fakhfakh and Fatma Driss
Small and Medium-Sized Accounting Practices (SMPs): Explaining Financial Performance based on Human Capital and Organisational Resources pp. 68-100 Downloads
Frederik Verplancke, Stefanie De Bruyckere, Patricia Everaert, Carine Coppens and Eva Blondeel
Does mandatory recognition of derivatives and hedging activities influence investors’ uncertainty and diversity of opinion? The moderating role of product market competition pp. 101-121 Downloads
Abiot Tessema

Volume 20, issue 3, 2023

A Commentary on Who ‘Owns’ the University Accounting Curriculum?: And on Why That ‘Ownership’ Matters pp. 273-280 Downloads
Willem Buijink
Executive communication with stakeholders on sustainability: the case of Poland pp. 281-303 Downloads
Karol Marek Klimczak, Dominika Hadro and Marcel Meyer
Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms pp. 304-338 Downloads
Alessandro Mura
Family identification and earnings management in listed firms pp. 339-369 Downloads
Cédric Poretti, Tiphaine Jérôme and Carl Brousseau
International Accounting Convergence and Divergence: Towards a Framework for Understanding De Jure Adoption of IFRS pp. 370-392 Downloads
Maria Bengtsson and Daniela Argento

Volume 20, issue 2, 2023

Sustainability Reporting: Is Convergence Possible? pp. 139-165 Downloads
Hervé Stolowy and Luc Paugam
The Italian depreciation suspension policy during the COVID-19 pandemic: consequences on private firms’ borrowing capacity pp. 166-193 Downloads
Marco Maria Mattei, Matteo Merlo and Eleonora Monaco
The Value Relevance of Accounting Numbers in Presence of the Equity Method Before and After IFRS 11: Evidence from France pp. 194-224 Downloads
Frédéric Pourtier, Frédérique Bardinet-Evraert and Veronique Darmendrail
Arm's Length Principle vs. Formulary Apportionment in BEPS Action 13: Stakeholders’ Perspectives pp. 225-243 Downloads
Zakir Akhand and Amin Mawani
Audit in Europe – A Comparison of Access Requirements into the Audit Profession Across the European Union pp. 244-271 Downloads
Philipp Jahn and Thomas Loy

Volume 20, issue 1, 2023

Blockholder Heterogeneity and Audit Fees: Does Private Information Matter? pp. 1-36 Downloads
Raúl Barroso, Chiraz Ben Ali, Cédric Lesage and Daniel Oyon
Disclosure of Information and Transparency in Public-private Partnerships: a Comparative Study Between Portugal and the UK pp. 37-63 Downloads
Luís Cracel Viana, José António C. Moreira and Paulo Alves
Revisiting Constituents’ Reflections on the Incorporation of Day-one Losses into IFRS 9 pp. 64-90 Downloads
Selina Orthaus and Daniel Rugilo
Corporate Sustainability Reporting in Europe: A Scoping Review pp. 91-119 Downloads
Tami Dinh, Anna Husmann and Gaia Melloni
Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity pp. 120-138 Downloads
Abubakar Ahmed, Mutalib Anifowose, Suleiman Salami and Nuhu Abubakar

Volume 19, issue 3, 2022

Capitalising or Expensing Development Costs? – Mixed Methods Evidence on the Determinants and Motives of the Accounting Policy in the context of UK Private Companies pp. 363-396 Downloads
Annika Brasch, Brigitte Eierle and Robin Jarvis
Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence pp. 397-422 Downloads
Md Khokan Bepari, Abu Taher Mollik, Shamsun Nahar and Mohammad Nazrul Islam
In Search of a Wider Corporate Reporting Framework: A Critical Evaluation of the International Integrated Reporting Framework pp. 423-448 Downloads
Neelam Setia, Subhash Abhayawansa and Mahesh Joshi

Volume 19, issue 2, 2022

US comment Letter Writing to the IASB and Evolving SEC Views on the Use of IFRS pp. 255-286 Downloads
Robert K. Larson, Mark Myring and Raf Orens
IFRS 16 Incremental Borrowing Rate: Comparability Issues and a Methodology Proposal for Loss Given Default Adjustment pp. 287-310 Downloads
David Delgado-Vaquero, Jose Morales-Diaz and Constancio Zamora-Ramírez
Innovative Information Technology in Auditing: Auditors’ Perceptions of Future Importance and Current Auditor Expertise pp. 311-331 Downloads
Cristiano Feliciano and Reiner Quick
The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU) pp. 332-361 Downloads
Ries Breijer and René P. Orij

Volume 19, issue 1, 2022

The Future of Corporate Reporting pp. 1-6 Downloads
Charles H. Cho, Peter Kajüter and Riccardo Stacchezzini
Narrative Reporting: State of the Art and Future Challenges pp. 7-47 Downloads
Giovanna Michelon, Grzegorz Trojanowski and Ruth Sealy
Board of Directors and Corporate Social Reporting: A Systematic Literature Network Analysis pp. 48-77 Downloads
Giovanna Afeltra, Alireza Alerasoul and Berto Usman
Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies pp. 78-109 Downloads
Marisa Agostini, Ericka Costa and Blerita Korca
The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises pp. 110-151 Downloads
Voicu-Dan Dragomir, Madalina Dumitru and Liliana Feleaga
Disclosure on the Sustainable Development Goals – Evidence from Europe pp. 152-189 Downloads
Katrin Hummel and Manuel Szekely
The Effect of Business Strategy on Risk Disclosure pp. 190-225 Downloads
Véronique Weber and Anke Müßig
Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors pp. 226-253 Downloads
Silvia Panfilo and Joanna Krasodomska

Volume 18, issue 3, 2021

Convergence in Motion: A Review of Fair Value Levels’ Relevance pp. 275-294 Downloads
Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan and Rucsandra Moldovan
Start-up Firms and Discretion Over Deferment of Disclosure: An ex Ante and an ex Post Perspective pp. 295-324 Downloads
Vasileios Zisis
Exploring the Going Concern Statement, Readability and Length Cues as Indicators of Distress at Italian Companies pp. 325-352 Downloads
Cristina Gianfelici, Nourhene Benyoussef and Giuseppe Savioli
From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study pp. 353-377 Downloads
Blerita Korca, Ericka Costa and Federica Farneti
Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee pp. 378-406 Downloads
Shamsun Nahar and Mosammet Asma Jahan
On Translating Goodwill pp. 407-418 Downloads
Christopher Nobes

Volume 18, issue 2, 2021

Management Reports of Dutch Companies: Their Availability and Compliance with Legal Disclosure Requirements pp. 143-165 Downloads
Ruud G. A. Vergoossen and Ferdy van Beest
Did the International Financial Reporting Standards Increase the Audit Expectation Gap? An Exploratory Study pp. 166-195 Downloads
Pierre Astolfi
The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP pp. 196-217 Downloads
Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan and Rucsandra Moldovan
What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners? pp. 218-248 Downloads
Peter Frii and Mattias Hamberg
Auditor’s Reporting in the Dutch Market of Public Interest Entities: Exploring New Developments in a Diverse Market pp. 249-273 Downloads
Jan Woudenberg, Lisette van der Hel – van Dijk and Robert Kamerling

Volume 18, issue 1, 2021

The Quest for Audit Quality in the Public Sector pp. 1-25 Downloads
Josette Caruana and Magdalena Kowalczyk
Prudence and Directive 34 – Reality and Rhetoric in Accounting Regulation pp. 26-42 Downloads
David Alexander and Roberta Fasiello
Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process pp. 43-74 Downloads
Francisco J. Lopez-Arceiz, Ana J. Bellostas and Jose M. Moneva
Cost and Informativeness of Regulatory Reports: Evidence from the UK pp. 75-101 Downloads
Shuai Yuan
Alternative Performance Measures: Determinants of Disclosure Quality – Evidence from Germany pp. 102-142 Downloads
Stephanie Jana and Kevin McMeeking
Page updated 2024-04-24