Accounting in Europe

2005 - 2025

Current editor(s): Lisa Evans

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Volume 8, issue 2, 2011

Editorial pp. 127-128

Lisa Evans

Time to Endorse the ISAs for European Use: The Emerging Markets' Perspective pp. 129-140

Metka Duhovnik

Accounting Research and Accounting Policy: What Kind of Gap? pp. 141-154

Brian Rutherford

Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania pp. 155-184

Cătălin Albu, Nadia Albu, Robert Faff and Allan Hodgson

Management Forecast Regulation and Practice in Germany – Firm and Auditor Perspectives pp. 185-209

Thorsten Knauer and Andreas Wömpener

Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences? pp. 211-234

Raf Orens, Ann Jorissen, Nadine Lybaert and Leo Van Der Tas

Determinants of Voluntary Audit Committee Formation in a Two-Tier Board System of a Post-transitional Economy – The Case of Slovenia pp. 235-256

Maja Zaman Groff and Aljoša Valentinčič

Editorial Board pp. ebi-ebi

The Editors

Volume 8, issue 1, 2011

Accounting Regulation in Malta pp. 1-21

David Alexander and Monique Micallef

International Accounting Standardisation: Is Politics Back? pp. 23-47

Alain Burlaud and Bernard Colasse

Reclassification of Financial Assets under IAS 39: Impact on European Banks' Financial Statements pp. 49-67

Peter Fiechter

Standards, Management Incentives and Accounting Practice -- Lessons from the IFRS Transition in Sweden pp. 69-88

Anja Hjelström and Walter Schuster

Estimation of Tax Values Based on IFRS Information: An Analysis of German DAX30 and Austrian ATX Listed Companies pp. 89-123

Rebekka Kager, Deborah Schanz and Rainer Niemann

‘The Discount Rate of IAS 36’ -- A Reply to Kvaal ( AiE, Vol. 7, pp. 87--95, 2010) pp. 125-126

Sven Husmann and Martin Schmidt

Volume 7, issue 2, 2010

Editorial pp. 127-128

Peter Walton

The Communication Gap: Why Doesn't Accounting Research Make a Greater Contribution to Debates on Accounting Policy? pp. 129-145

Brian Singleton-Green

On the Definitions of Income, Expenses and Profit in IFRS pp. 147-158

Richard Barker

Have IFRS Affected Earnings Management in the European Union? pp. 159-189

Susana Callao and José Ignacio Jarne

The Equity Theories and Financial Reporting: An Analysis pp. 191-211

Carien van Mourik

On Researching into the Use of IFRS by Private Entities in Europe pp. 213-226

Christopher Nobes

Volume 7, issue 1, 2010

Editorial pp. 1-1

Lisa Evans and Peter Walton

Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’ pp. 3-13

Jan Marton and Alfred Wagenhofer

The Development and Status of Enforcement in the European Union pp. 15-35

Axel Berger

The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis pp. 37-62

David Alexander and Eva Eberhartinger

Press Release Disclosure of ‘Pro Forma’ Earnings Metrics by Large German Corporations -- Empirical Evidence and Regulatory Recommendations pp. 63-86

Joerg-Markus Hitz

The Discount Rate of IAS 36 -- A Comment pp. 87-95

Erlend Kvaal

The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK pp. 97-122

Maria Gee, Axel Haller and Christopher Nobes

A Comment on ‘Delegation’ pp. 123-125

Stephen A. Zeff

Volume 6, issue 2, 2009

The Reform of the French Standard-Setting System: Its Peculiarities, Limits and Political Context pp. 127-148

Christian Hoarau

Accountancy and Academic/Professional Inter-dependency (or Mutual Exclusivity?) pp. 149-166

Richard M. S. Wilson, Aileen Pierce, Mark Allison, Martin Hoogendoorn, Bohumil Kral and Kim Watty

The Effects of IFRS 7 Adoption on Bank Disclosure in Europe pp. 167-194

Jannis Bischof

Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany pp. 195-230

Brigitte Eierle and Axel Haller

Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups pp. 231-270

Alessandro Mechelli

Fair Value: Your Value or Mine? An Observation on the Ambiguity of the Fair Value Notion Illustrated by the Credit Crunch pp. 271-282

Martin Schmidt

Volume 6, issue 1, 2009

Editorial pp. 1-1

Peter Walton

Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger pp. 3-24

Paul Andre, Anne Jeny, Wolfgang Dick, Chrystelle Richard and Peter Walton

The Genesis of the 2007 Conseil National de la Comptabilit é: A Case of Institutional Isomorphism? pp. 25-55

Bernard Colasse and Christine Pochet

Environmental Disclosure and the Cost of Equity: The French Case pp. 57-80

Frédérique Déjean and Isabelle Martinez

CEOs' Reports about Internal Control: A Content Analysis pp. 81-106

Bernard Gumb and Christine Noël

Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research pp. 107-126

Thomas Jeanjean and Carlos Ramirez

Volume 5, issue 2, 2008

Fair Value Accounting is the Wrong Scapegoat for this Crisis pp. 63-69

Nicolas Véron

Accounting Conservatism under IFRS pp. 71-100

Niclas Hellman

Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union pp. 101-125

Deborah Knirsch and Rainer Niemann

Actuarial Gains and Losses: the Choice of the Accounting Method pp. 127-139

Ana Isabel Morais

Volume 5, issue 1, 2008

European Accounting Research -- A Comment pp. 1-13

Peter Walton

A Global Forum for Accountancy Debates1 pp. 15-26

Caroline Aggestam-Pontoppidan

Comment on the IASB's Exposure Draft ‘IFRS for Small and Medium-Sized Entities’1 pp. 27-47

Roberto Di Pietra, Lisa Evans, Jérôme Chevy, Maurizio Cisi, Brigitte Eierle and Robin Jarvis

The Discount Rate: A Note on IAS 36 pp. 49-62

Sven Husmann and Martin Schmidt

Volume 4, issue 2, 2007

An Anatomy of an IFRIC Interpretation pp. 109-122

Michael Bradbury

Convergence between US GAAP and IFRS: Acceptance of IFRS by the US Securities and Exchange Commission (SEC) pp. 123-139

Holger Erchinger and Winfried Melcher

What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective pp. 141-168

Eva Eberhartinger and Margret Klostermann

An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS) pp. 169-206

Ion Ionas¸cu, Mihaela Ionas¸cu, Lavinia Olimid and Daniela Calu

Constituent Participation and the IASB's International Financial Reporting Interpretations Committee pp. 207-254

Robert K. Larson

Volume 4, issue 1, 2007

Performance Measurement for Equity Analysis and Valuation1 pp. 1-49

Stephen Cooper

Stewardship and the Objectives of Financial Statements: A Comment on IASB's Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information 1 pp. 51-66

Andrew Lennard

The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland pp. 67-78

Alicja Jaruga, Justyna Fijalkowska, Malgorzata Jaruga-Baranowska and Maciej Frendzel

An Analysis of the Differences between IFRS and Polish Accounting Regulations: Evidence from the Financial Statements of Listed Entities on the Warsaw Stock Exchange for the Calendar Years Ending 2001, 2003 and 2004 pp. 79-107

Danuta Krzywda and Marek Schroeder