European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

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Volume 14, issue 4, 2005

Editorial pp. 675-676

Kari Lukka

The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy pp. 677-724

Valeri Nikolaev and Laurence van Lent

An institutional perspective of accountants' new roles - the interplay of contradictions and praxis pp. 725-757

John Burns and Gudrun Baldvinsdottir

User needs in sustainability reporting: Perspectives of stakeholders in Ireland pp. 759-787

Brendan O'Dwyer, Jeffrey Unerman and Elaine Hession

The impact of US GAAP reconciliation requirements on choice of foreign stock exchange for firms from common law and code law countries pp. 789-813

Robert Durand and Ann Tarca

Information management with specific investments and cost-based transfer prices pp. 815-838

Steffen Hinss, Alexis Kunz and Thomas Pfeiffer

Explaining financial difficulties based on previous payment behavior, management background variables and financial ratios pp. 839-868

Peter Back

Volume 14, issue 3, 2005

The 'third hand': Private sector consultants in public sector accounting change pp. 447-474

Mark Christensen

The questionable nature of 'third hand' public sector accounting solutions: A case for change? pp. 475-485

Christopher Humphrey

Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences pp. 487-524

Rick Cuijpers and Willem Buijink

On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research pp. 525-569

Yves Gendron and C. Richard Baker

Introduction: Transitional economies and changing notions of accounting and accountability pp. 571-577

Pat Sucher, Katarzyna Kosmala, Svetlana Bychkova and Irena Jindrichovska

True and Fair View or rzetelny i jasny obraz ? A survey of polish practitioners pp. 579-602

Katarzyna Kosmala

Accounting in Ukraine since independence: Real politik, problems and prospects pp. 603-633

Irena Solodchenko and Pat Sucher

Accounting for good news and accounting for bad news: Some empirical evidence from the Czech Republic pp. 635-655

Irena Jindrichovska and Stuart McLeay

Volume 14, issue 2, 2005

The influence of accounting changes on financial analysts' forecast accuracy and forecasting superiority: Evidence from the Netherlands pp. 261-295

Erik Peek

The Impact of departmental interdependencies and management accounting system use on subunit performance pp. 297-327

Jonas Gerdin

The impact of departmental interdependencies and management accounting system use on subunit performance: A comment pp. 329-334

Frank Hartmann

The impact of departmental interdependencies and management accounting system use on subunit performance: A second look pp. 335-340

Jonas Gerdin

'In the aftermath of crisis: Reflections on the principles, values and significance of academic inquiry in accounting': Introduction pp. 341-351

Christopher Humphrey

Accounting education, research and practice: After Enron, where do we go? pp. 353-362

Michael Diamond

Rules, rogues, and risk assessors: Academic responses to Enron and other accounting scandals pp. 363-372

Sue Ravenscroft and Paul Williams

Financial scandals, accounting change and the role of accounting academics: A perspective from North America pp. 373-382

David Cooper, Jeff Everett and Dean Neu

Corporate governance crisis down under: Post-Enron accounting education and research inertia pp. 383-394

Lee Parker

CSR after Enron: A Role for the academic accounting profession? pp. 395-404

David Owen

Nothing like the Enron affair could happen in France (!) pp. 405-415

Hervé Stolowy

After the scandals: A German-speaking perspective on management accounting research and education pp. 417-427

Albrecht Becker and Martin Messner

In the aftermath of crisis: The post-Enron implications for Spanish university accounting educators pp. 429-439

Jose Gonzalo and Anne Garvey

Volume 14, issue 1, 2005

Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? pp. 3-39

Denis Cormier, Michel Magnan and Barbara Van Velthoven

The value relevance of environmental performance pp. 41-61

Lars Hassel, Henrik Nilsson and Siv Nyquist

The explanatory factors of intellectual capital disclosure to financial analysts pp. 63-94

Emma Garcia-meca, Isabel Parra, Manuel Larran and Isabel Martinez

Introduction pp. 95-99

Begona Giner and William Rees

The introduction of International Accounting Standards in Europe: Implications for international convergence pp. 101-126

Katherine Schipper

The adoption of International Accounting Standards in the European Union pp. 127-153

Geoffrey Whittington

Earnings management under German GAAP versus IFRS pp. 155-180

Brenda van Tendeloo and Ann Vanstraelen

A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU pp. 181-212

Philip Brown and Ann Tarca

Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976 pp. 213-235

Pekka Pirinen

Volume 13, issue 4, 2004

Audit quality and the going-concern decision-making process: Spanish evidence pp. 597-620

Emiliano Ruiz-Barbadillo, Nieves Gomez-Aguilar, Cristina De Fuentes-Barbera and Maria Antonia Garcia-Benau

Fair value accounting in the agricultural sector: some implications for international accounting harmonization pp. 621-641

Charles Elad

Intertemporal aggregation and incentives pp. 643-657

Anil Arya, Jonathan Glover and Pierre Jinghong Liang

Performance management and management control: evaluated managers' point of view pp. 659-687

Annick Ancelin-Bourguignon

Reactions of the Spanish capital market to qualified audit reports pp. 689-711

María consuelo Martínez, Antonio Vico Martinez and Maria Antonia Garcia Benau

Taxable income differences between foreign and domestic controlled corporations in Norway pp. 713-741

John Christian Langli and Shahrokh Saudagaran

Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards pp. 743-770

Johan Christiaens

The impact of audit quality on earnings rounding-up behaviour: some UK evidence pp. 771-786

Tom Van Caneghem

Voluntary disclosures of quoted pharmaceutical companies in Sweden and the UK: the development over the period 1984-98 pp. 787-805

Sidney Gray and Kenth Skogsvik

Volume 13, issue 3, 2004

Editorial pp. 413-413

Kari Lukka

Cost-quality conflict in audit firms: an empirical investigation pp. 415-441

B. Pierce and B. Sweeney

Valuing external costs - from theory to practice: implications for full cost environmental accounting pp. 443-464

Nicolas Antheaume

Predicting corporate failure: empirical evidence for the UK pp. 465-497

Andreas Charitou, Evi Neophytou and Chris Charalambous

Introduction pp. 499-499

Anne Loft and Kim Jeppesen

Evidence on (the lack of) audit-quality differentiation in the private client segment of the belgian audit market pp. 501-522

Heidi Vander Bauwhede and Marleen Willekens

The effects of environmental risk information on auditors' decisions about prospective financial statements pp. 523-540

Waymond Rodgers and Thomas Housel

Auditor size and audit pricing: evidence from small audit firms pp. 541-560

Lasse Niemi

The corporate image of auditors in a developing audit market within the EU: the case of Spain pp. 561-582

Peter Moizer, Maria Antonia Garcia Benau, Christopher Humphrey and Antonio Vico Martinez

Volume 13, issue 2, 2004

The effect of revised IAS 14 on segment reporting by IAS companies pp. 213-234

Jenice Prather-Kinsey and Gary Meek

Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs pp. 235-259

Jeffrey Gramlich and Ole Sørensen

Balance sheet versus earnings conservatism in Europe pp. 261-292

Juan Manuel Garcia Lara and Araceli Mora

A collaborative approach for managing project cost of poor quality pp. 293-317

Teemu Malmi, Pekka Jarvinen and Paul Lillrank

Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies pp. 319-340

Annalisa Prencipe

Accounting for financial instruments in the banking industry: conclusions from a simulation model pp. 341-371

Gunther Gebhardt, Rolf Reichardt and Carsten Wittenbrink

Accounting for derivatives: An evaluation of reporting practice by UK banks pp. 373-390

Margaret Woods and David Marginson

Volume 13, issue 1, 2004

Editorial pp. 5-5

Kari Lukka

Unit costs in central government annual reports: a critical appraisal of the practices developed pp. 7-38

Peter Skærbæk and Jens Aaris Thisted

Mobilizing local knowledge with 'Provocative' non-financial measures pp. 39-71

Juhani Vaivio

Specification and power of cross-sectional abnormal working capital accruals models in the Spanish context pp. 73-104

Jose J. Alcarria Jaime and Belen Gill de Albornoz Noguer

Long-run abnormal returns and income smoothing in the Spanish stock market pp. 105-130

Raul Iniguez and Francisco Poveda

The adjustment of financial ratios in the presence of soft budget constraints: evidence from Bulgaria pp. 131-159

Jozef Konings and Hylke Vandenbussche

A descriptive analysis of audit price changes in the UK 1991-95 pp. 161-178

Christopher Pong