Accounting in Europe

2005 - 2026

Current editor(s): Lisa Evans

From Taylor & Francis Journals
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Volume 15, issue 3, 2018

The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS: Empirical Evidence from German Private Firms pp. 323-346

Brigitte Eierle, David Shirkhani and Christiane Helduser

Disclosure Practices by Family Firms: Evidence from Swedish Publicly Listed Firms pp. 347-373

Derya Vural

What is a Conceptual Framework for Financial Reporting? pp. 374-401

Ian Dennis

Do Macro-economic Crises Determine Accounting Value Relevance? pp. 402-422

F. Ayzer Bilgic, Sandra Ho, Allan Hodgson and Zhengling Xiong

Essays in Honor of Professor Jacques Richard: IFRS in a Global World – International and Critical Perspectives on Accounting pp. 423-426

Simon Grima

The Role of the State and Accounting Transparency – IFRS Implementation in Developing Countries pp. 426-429

Alexandra Fontes

Volume 15, issue 2, 2018

Gaps in the IFRS Conceptual Framework pp. 153-166

Richard Barker and Alan Teixeira

Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus pp. 167-192

Carien van Mourik and Yuko Katsuo Asami

Discussion of Barker and Teixeira ([2018]. Gaps in the IFRS Conceptual Framework. Accounting in Europe, 15) and Van Mourik and Katsuo ([2018]. Profit or loss in the IASB Conceptual Framework. Accounting in Europe, 15) pp. 193-199

Peter Walton

Making Deferred Taxes Relevant pp. 200-230

Arjan Brouwer and Ewout Naarding

Discussion of ‘Making Deferred Taxes Relevant’ pp. 231-241

Erlend Kvaal

Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve? pp. 242-321

Niclas Hellman, Jordi Carenys and Soledad Moya Gutierrez

Volume 15, issue 1, 2018

The European IFRS Endorsement Process – in Search of a Single Voice pp. 1-32

Carien Van Mourik and Peter Walton

Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms pp. 33-54

Lasse Niemi, W. Robert Knechel, Hannu Ojala and Jill Collis

Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees? pp. 55-80

Marcel Haak, Michelle Muraz and Roland Zieseniß

Voluntary Auditing: A Synthesis of the Literature pp. 81-104

Elina Haapamäki

The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach pp. 105-133

José Morales-Díaz and Constancio Zamora-Ramírez

A Note on the Proprietary and Entity Perspectives in Financial Statements: The Implications for two Current Controversial Issues pp. 134-147

Martin Schmidt

Brand Valuation pp. 148-149

Franck Missonier-Piera

The Routledge Companion to Qualitative Accounting Research Methods pp. 149-151

Massimo Sargiacomo

Volume 14, issue 3, 2017

Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities pp. 249-260

Nadia Albu, Cătălin Nicolae Albu and Andrei Filip

Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus pp. 261-278

David Alexander and Anna Alon

Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive pp. 279-304

Madalina Dumitru, Justyna Dyduch, Raluca-Gina Gușe and Joanna Krasodomska

Impression Management in Letters to Shareholders: Evidence from Poland pp. 305-330

Dominika Hadro, Karol Klimczak and Marek Pauka

The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries pp. 331-357

Camelia Lungu, Chirața Caraiani and Cornelia Dascălu

Accounting Quality in Private Firms During the Transition Towards International Standards pp. 358-387

Aljosa Valentincic, Ales Novak and Urska Kosi

Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies pp. 388-406

Stefanie Ceustermans, Diane Breesch and Joël Branson

The Term ‘Non-financial Information’ – A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting pp. 407-429

Axel Haller, Michael Link and Tobias Groß

Accounting, Capitalism and the Revealed Religions – A Study of Christianity, Judaism and Islam pp. 430-433

Tânia Menezes Montenegro

Editorial Board pp. ebi-ebi

The Editors

Volume 14, issue 1-2, 2017

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries pp. 1-12

Paul Andre

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany pp. 13-28

Rolf Uwe Fülbier, Christoph Pelger, Evamaria Kuntner and Marcus Bravidor

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Belgium pp. 29-39

Ann Jorissen

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Croatia pp. 40-48

Slavko Šodan and Željana Aljinović Barać

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence on Cyprus pp. 49-55

Irene Karamanou, Anastasia Kopita and Lina Lemessiou

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Czech Republic pp. 56-66

Irena Jindrichovska and Dana Kubickova

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Denmark pp. 67-79

Frank Thinggaard

The Role and Current Status of IFRS in the Completion of the National Accounting Rules – Evidence from Estonia pp. 80-87

Lehte Alver and Jaan Alver

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Finland pp. 88-93

Henry Jarva and Hanna Silvola

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from France pp. 94-101

Anne Le Manh

The Role and Current Status of IFRS in the Completion of National Rules – Evidence from Greece pp. 102-112

Ioannis Tsalavoutas

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Ireland pp. 113-120

Collette E. Kirwan and Aileen Pierce

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Italy pp. 121-130

Roberto Di Pietra

Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Malta pp. 131-136

Monique Micallef

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Netherlands pp. 137-149

Arjan Brouwer and Martin Hoogendoorn

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Norway pp. 150-157

Erlend Kvaal

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Poland pp. 158-163

Karol Klimczak and Joanna Krasodomska

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Portugal pp. 164-176

Helena Isidro and Cláudio Pais

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Romania pp. 177-186

Cătălin Nicolae Albu and Nadia Albu

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Slovenia pp. 187-198

Aleš Novak and Aljoša Valentinčič

The Role and the Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Spain pp. 199-206

Araceli Mora

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden pp. 207-216

Jan Marton

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Switzerland pp. 217-225

Bernard Raffournier

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Turkey pp. 226-234

Can Öztürk

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the UK pp. 235-247

Jill Collis, Robin Jarvis and Len Skerratt