EconPapers    
Economics at your fingertips  
 

European Accounting Review

1992 - 2024

Current editor(s): Laurence van Lent

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

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.


Volume 33, issue 5, 2024

Derivatives Disclosures and Stock Price Informativeness pp. 1579-1601 Downloads
Wen-Hsin Chang and Wen-Hsin Hsu
Managing Expectations Through Budgetary Slack: Evidence from Project Financing pp. 1603-1638 Downloads
Zahn Bozanic, Andrew Ferguson and Gabriel Pündrich
Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board? pp. 1639-1666 Downloads
Mario Daniele, Prajakta Desai, Claudia Imperatore and Angela Pettinicchio
The Consideration of Diversity in the Accounting Literature: A Systematic Literature Review pp. 1667-1691 Downloads
Alessandro Ghio, Zeila Occhipinti and Roberto Verona
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster pp. 1693-1721 Downloads
Pietro Bonetti, Charles H. Cho and Giovanna Michelon
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting pp. 1723-1746 Downloads
Xia Chen, Xuejun Jiang, Louise Yi Lu and Yangxin Yu
Why Do Firms Issue Hybrid Bonds? pp. 1747-1785 Downloads
Martin Bierey, Martin Schmidt and Mateusz Tokarski
Disclosure Regulation and Price Informativeness: Evidence from Industry-Information Disclosure Guidelines in China pp. 1787-1812 Downloads
Chong Gao, Meng Lyu and Xin Zhang
Regional Social Capital and Non-GAAP Earnings Disclosure pp. 1813-1839 Downloads
Mohammad Hendijani Zadeh
Uniform Standards, Information Quality, and Capital Flows pp. 1841-1866 Downloads
Lin Nan and Chao Tang
Linking Performance Measures and Feedback: Self-Regulation for Creativity pp. 1867-1894 Downloads
Ranjith Appuhami
Media Co-Coverage and Overreaction in Cross-Industry Information Transfers pp. 1895-1921 Downloads
Jingjing Xia and Rengong Zhang
Does Board Independence Influence Annual Report Readability? pp. 1923-1950 Downloads
Dewan Rahman and Muhammad Kabir
Compensation Shifting from Salary to Dividends pp. 1951-1980 Downloads
Jeppe Christoffersen, Thomas Plenborg and Morten Seitz
Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation pp. 1981-2013 Downloads
Marek Kacer, Alan Duboisée De Ricquebourg, Michael J. Peel and Nicholas Wilson

Volume 33, issue 4, 2024

What is Blockchain Accounting? A Critical Examination in Relation to Organizing, Governance, and Trust pp. 1139-1164 Downloads
Dane Pflueger, Martin Kornberger and Jan Mouritsen
Product Market Effects of Customer Referencing pp. 1165-1196 Downloads
Tuck Siong Chung, Xiaoli Jia, Jiao Jing, Jeffrey Ng and Janus Jian Zhang
Reputable Inside Directors and Internal Control Effectiveness pp. 1197-1226 Downloads
Zhijun Lin, Byron Y. Song and Zhimin Tian
Financial Constraints, Auditing, and External Financing pp. 1227-1256 Downloads
Ahmet C. Kurt, Mary J. Becker, Rani Hoitash and Udi Hoitash
Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism pp. 1257-1280 Downloads
Prabashi Dharmasiri and Soon-Yeow Phang
Experience of a Job Loss and Analysts’ Subsequent Performance pp. 1281-1313 Downloads
Thi Mai Lan Nguyen, Chee Seng Cheong, Cameron Truong and Ralf Zurbruegg
Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review pp. 1315-1341 Downloads
Gillian McAllister, Nicole C. Sutton, David A. Brown, Deborah Parker, Rachael Lewis, Olivia Rawlings-Way, Jiali Lin and Bronwen Harrison
Accounting, Calculative Infrastructures and Commensuration Work pp. 1343-1368 Downloads
Fredrik Svärdsten and Sven Modell
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes pp. 1369-1396 Downloads
Jeff Zeyun Chen, Anastasios Elemes, Ole-Kristian Hope and Aaron S. Yoon
CFO Characteristics and Real Earnings Management pp. 1397-1430 Downloads
Domenico Campa, Gianluca Ginesti and Alessandra Allini
Tax Planning Through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks pp. 1431-1465 Downloads
Oliver Zhen Li, Stephen J. Lusch and Frank Murphy
Understanding Multiple Accountability Logics Within Corporate Governance Policy Discourse: Resistance, Compromise, or Selective Coupling? pp. 1467-1496 Downloads
Maryam Safari and Lee D. Parker
Deviations from the Mandatory Adoption of IFRS in Europe? Why Non-Adoption Does Not Mean Non-Compliance pp. 1497-1519 Downloads
Christopher Nobes and Christian Stadler
Stakeholder Focus or Strategy Focus? An Eye-Tracker Study on the Effect of Presentation Format on Nonprofessional Investors’ Information Processing Patterns pp. 1521-1548 Downloads
John Chi Wa Ko, Mandy M. Cheng and Wendy J. Green
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment pp. 1549-1577 Downloads
Seraina Anagnostopoulou and Kamran T. Malikov

Volume 33, issue 3, 2024

Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality pp. 713-739 Downloads
Dinithi Ranasinghe, Luisa A. Unda and Sue Wright
Language Similarity and M&A Transactions pp. 741-770 Downloads
Xiaofei Pan and Jin Zhang
When Investors Can Talk to Firms, Is It a Meaningful Conversation? Evidence from Investor Postings on Interactive Platforms pp. 771-795 Downloads
Shijun Guo, Xin Yu and Robert Faff
Firm Strategy and CEO−VP Pay Differentials in Equity Compensation pp. 797-823 Downloads
Margaret A. Abernethy, Yunhe Dong, Yu Flora Kuang, Bo Qin and Xing Yang
Does Disaster Risk Relate to Banks’ Loan Loss Provisions? pp. 825-854 Downloads
Lorenzo Dal Maso, Kiridaran Kanagaretnam, Gerald J. Lobo and Francesco Mazzi
Cost Stickiness and Stock Price Delay pp. 855-879 Downloads
Nishant Agarwal
Optimal Revision Rules of Cost-Based Transfer Prices in a Multi-Period Production Setting pp. 881-900 Downloads
Markus Brunner and Peter Schäfer
Product Recalls and Audit Production pp. 901-928 Downloads
Kevin H. Kim, Jonathan Nash and Jonghan Park
Enterprise Resource Planning System Usage and Stock Price Crash Risk pp. 929-963 Downloads
Feng Cao, Jian Sun, Rongli Yuan and Hong Zou
Passive Investors and Audit Quality: Evidence from the U.S pp. 965-993 Downloads
Ting Dong, Florian Eugster and Antonio B. Vazquez
The Effect of Geographic Diversity on Managerial Earnings Forecasts pp. 995-1024 Downloads
Bright Gershion Godigbe, Jared Jennings, Hojun Seo and Lloyd Tanlu
Family Ownership and Impression Management: An Integrated Approach pp. 1025-1050 Downloads
Saverio Bozzolan, Claudia Imperatore and Marco Mattei
Accruals Quality, Shocks to Macro-uncertainty, and Investor Response to Earnings News pp. 1051-1074 Downloads
Carlo D’Augusta and Annalisa Prencipe
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees pp. 1075-1103 Downloads
Sven Hartlieb and Brigitte Eierle
Public Audit Oversight and Audit Pricing: Evidence from the EU pp. 1105-1137 Downloads
Annita Florou and Shuai Yuan

Volume 33, issue 2, 2024

Investor Reactions to Crypto Token Regulation pp. 367-397 Downloads
Jeroen Koenraadt and Edith Leung
Nonfinancial Corporate Social Responsibility Reporting and Firm Value: International Evidence on the Role of Financial Analysts pp. 399-434 Downloads
Albert Tsang, Kun Tracy Wang, Yue Wu and Jeff Lee
Time is (Not) Money: Incentive Effects of Granting Leisure Time pp. 435-459 Downloads
Timo Vogelsang
Disclosure Committees: Implications for Disclosure Quality and Timeliness pp. 461-487 Downloads
Cristina Bailey, Jonathan Nash and Le (Emily) Xu
Female Directors in Play Keep Short-Sellers Away pp. 489-518 Downloads
Anisur Rahman and Nilesh B. Sah
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency pp. 519-543 Downloads
Chen-Lung Chin, Peng-Chia Chiu, Timothy Haight and Po-Hsiang Yu
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency pp. 545-568 Downloads
Kay Blaufus, Jens Robert Schöndube and Stefan Wielenberg
Higher-Order Beliefs, Market-Based Incentives, and Information Quality pp. 569-587 Downloads
Hui Chen and Alexander Wenning
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China pp. 589-615 Downloads
Yunlin Tian and Xiaofei Pan
Gender Salary Gap in the Auditing Profession: Trend and Explanations pp. 617-645 Downloads
Ting Dong
The Boss Behind the Scenes: Nonfamily Leadership and Earnings Management pp. 647-675 Downloads
Fuxiu Jiang, Xinni Cai and Xiaojia Zheng
Takeover Vulnerability and Pre-Emptive Earnings Management pp. 677-711 Downloads
Abongeh A. Tunyi, Junhong Yang, Henry Agyei-Boapeah and Michael Machokoto

Volume 33, issue 1, 2024

Letter from the Incoming Editors of the European Accounting Review pp. 1-13 Downloads
Amir Amel-Zadeh and Matias Laine
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies? pp. 15-47 Downloads
Michael D. Kimbrough, Xu (Frank) Wang, Sijing Wei and Jiarui (Iris) Zhang
Abnormal CSR and Financial Performance pp. 49-75 Downloads
Kerstin Lopatta, Felix Canitz and Sebastian Andreas Tideman
An Experimental Study of Endogenous Discretionary Controls on Employee Effort pp. 77-103 Downloads
Jeremy D. Douthit, Jing Liu, Steven T. Schwartz and Richard A. Young
How do Managers use Management Control Systems in Response to Shareholder Activism? pp. 105-132 Downloads
Marcielle Anzilago, Jacobo Gomez-Conde and Rogerio J. Lunkes
Auditors' Incentives and Audit Quality: Non-Audit Services versus Contingent Audit Fees pp. 133-169 Downloads
Lucas Mahieux
Does Client Acquisition Impair the Objectivity of Engagement Partners and Engagement Quality Review Partners? pp. 171-190 Downloads
Ian Chan, Rong-Ruey Duh and Hun-Tong Tan
Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context pp. 191-222 Downloads
Mostafa Harakeh, Edward Lee and Martin Walker
Common Ownership and Analyst Forecasts pp. 223-249 Downloads
Qiang Cheng, Shuqing Luo and Jinping Zhang
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity pp. 251-277 Downloads
Erik Strauss, Stefanie Malz and Jürgen Weber
The Content of Tweets and the Usefulness of YouTube and Instagram in Corporate Communication pp. 279-311 Downloads
Pawel Bilinski
Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes pp. 313-334 Downloads
Andreas Ostermaier and Peter Schäfer
Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory pp. 335-365 Downloads
Ana Caria and Delfina Gomes
Page updated 2024-12-08