European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

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Volume 12, issue 4, 2003

Intangibles and intellectual capital: an introduction to a special issue pp. 597-603

Baruch Lev and Stefano Zambon

The economic value of the R&D intangible asset pp. 605-633

Marta Ballester, Manuel Garcia-Ayuso and Joshua Livnat

Do financial analysts get intangibles? pp. 635-659

Eli Amir, Baruch Lev and Theodore Sougiannis

Self-sorting, incentive compensation and human-capital assets pp. 661-697

A. Rashad Abdel-khalik

Labour leverage, equity risk and corporate policy choice pp. 699-732

Joshua Rosett

What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain pp. 733-751

Cristina Chaminade and Hanno Roberts

Exploring intellectual capital in hospitals: two qualitative case studies in Italy and Austria pp. 753-779

Michael Habersam and Martin Piber

Intellectual capital accounting as management fashion: a review and critique pp. 781-795

Robin Fincham and Robin Roslender

Accounting for intangible assets: current requirements, key players and future directions pp. 797-811

Stephen Powell

Volume 12, issue 3, 2003

On bringing more action into management accounting research: process considerations based on two constructive case studies pp. 409-442

Eva Labro and Tero-Seppo Tuomela

Analysis and diagnosis of income smoothing in Spain pp. 443-463

B. Gill de Albornoz and Jose Alcarria

The true and fair view construct in the context of the Polish transition economy: some local insights pp. 465-487

Katarzyna Kosmala-MacLullich

Determinants of government underfunded public pension liabilities in the OECD pp. 489-513

Paul Klumpes

Exploring notions of control across cultures: a narrative approach pp. 515-547

Tobias Scheytt, Kim Soin and Thomas Metz

Accounting change in Norway pp. 549-566

David Alexander and Hans Schwencke

Investor relations on the Internet: a survey of the Euronext zone pp. 567-579

J. Geerings, L. H. H. Bollen and H. F. D. Hassink

Global Financial Reporting pp. 581-591

Jan Klaassen

Volume 12, issue 2, 2003

Review pp. 261-262

Kari Lukka

The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism pp. 263-285

Wim Van der Stede

Accrual-based compensation, depreciation and investment decisions pp. 287-309

Alfred Wagenhofer

Earnings management as a predictor of future profitability of Finnish firms pp. 311-325

Juha-Pekka Kallunki and Minna Martikainen

Intangibles and credit decisions: results from an experiment pp. 327-355

Bino Catasus and Jan-Erik Grojer

Evaluating the effects of financial ratio adjustment in European financial statements pp. 357-377

Jose Gallizo, Fernando Jimenez and Manuel Salvador

The Beginnings of Accounting and Accounting Thought pp. 379-386

Claude Cossu

A Comparative Analysis of Regulatory Strategies in Accounting and their Impact on Corporate Compliance pp. 386-390

Rouba Chantiri

Research Method and Methodology in Finance and Accounting (2nd edn) pp. 390-393

Sten Jonsson

The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards pp. 393-397

Hervé Stolowy

Volume 12, issue 1, 2003

International regulation of audit quality: full harmonization or mutual recognition? An economic approach pp. 3-27

Marco Trombetta

An international comparison of income statement and balance sheet information: Germany, Japan and the US pp. 29-46

Ervin Black and John White

Impacts of revenue sharing, profit sharing and transfer pricing on quality-improving investments pp. 47-76

Anne Chwolka and Dirk Simons

Special section on management control and new information technologies pp. 77-83

Markus Granlund and Jan Mouritsen

Implementation of an integrated accounting and cost management system using the SAP system: a field study pp. 85-121

Sudhir Lodh and Michael Gaffikin

Enterprise Resource Planning systems and accountants: towards hybridization? pp. 123-153

Ariela Caglio

MANAGEMENT ACCOUNTING AND INFORMATION SYSTEMS: ERP VERSUS BOB pp. 155-173

Timo Hyvonen

Manufacturing strategy implementation and cost management systems effectiveness pp. 175-199

Andreas Nicolaou

ERP systems and management accounting change: opportunities or impacts? A research note pp. 201-233

Robert Scapens and Mostafa Jazayeri

Book reviews pp. 235-252

Yves Bernheim

Volume 11, issue 4, 2002

Institutional perspectives on cost allocations: integration and extension pp. 653-679

Sven Modell

Depreciation in a model of probabilistic investment pp. 681-697

Anil Arya, John Fellingham, Doug Schroeder and Jonathan Glover

Corporate non-participation in the ASB standard-setting process pp. 699-722

George Georgiou

Accountability and accounting regulation: the case of the Spanish environmental disclosure standard pp. 723-740

Carlos Larrinaga, Francisco Carrasco, Carmen Correa Ruiz, Fernando Llena and Jose Moneva

The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms pp. 741-773

Luzi Hail

Debate Forum on Zimmerman's conjectures on management accounting research pp. 775-775

Kari Lukka

'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research pp. 777-785

Anthony Hopwood

Empirical managerial accounting research: are we just describing management consulting practice? pp. 787-794

Christopher Ittner and David Larcker

Zimmerman's contentious conjectures: describing the present and prescribing the future of empirical management accounting research pp. 795-803

Joan Luft and Michael Shields

Homogeneity or heterogeneity of research in management accounting? pp. 805-811

Kari Lukka and Jan Mouritsen

Book reviews pp. 813-833

Martin Walker

Volume 11, issue 3, 2002

The development of activity-based costing journal literature, 1987-2000 pp. 481-508

Trond Bjørnenak and Falconer Mitchell

Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques pp. 509-535

Charalambos Spathis, M. Doumpos and C. Zopounidis

Do managers perform better under EVA bonus schemes? pp. 537-572

Stephen Riceman, Steven Cahan and Mohan Lal

Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value pp. 573-599

Miguel Arce and Araceli Mora

Interpretation of probability expressions by financial directors and auditors of UK companies pp. 601-629

Jon Simon

Volume 11, issue 2, 2002

Editorial pp. 213-213

Kari Lukka

The size effect in the administration costs of charities pp. 215-243

Jurgen Kahler and Adrian Sargeant

Immediate trends in Internet reporting pp. 245-275

Zezhong Xiao, Michael Jones and Andy Lymer

Research and practice in management accounting: improving integration and communication pp. 277-289

Falconer Mitchell

Special Section: Mapping variety in the history of accounting and management practices pp. 291-304

Salvador Carmona and Luca Zan

Twentieth-century textbook budgetary discourse: formalization, normalization and rebuttal in an Anglo-Saxon environment pp. 305-327

Lee Parker

The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison pp. 329-356

Nicolas Berland and Trevor Boyns

The Bank of the State and the state of the Bank: Annual Accounts of the Banco de Espana, 1872-94 pp. 357-376

Marcia Annisette and Marta Macias

'Men of small standing'? Locating accountants in English society during the mid-nineteenth century pp. 377-399

Stephen Walker

Financial reporting in the context of crisis: reconsidering the impact of the 'mania' on early railway accounting pp. 401-417

S. McCartney and A. J. Arnold

Accounting and control in the founding of the New Settlements of Sierra Morena and Andalucia, 1767-72 pp. 419-439

Concha Alvarez-Dardet Espejo, Juan Banos Sanchez-Matamoros and Francisco Carrasco Fenech

Accounting and slavery: the accounts of the English South Sea Company, 1713-22 pp. 441-452

Rafael Donoso Anes

Insights to be gained from the study of ancient accounting history: some reflections on the new edition of Finley's The Ancient Economy pp. 453-472

Richard Macve

Volume 11, issue 1, 2002

Editorial pp. 1-2

Kari Lukka

Special Issue to celebrate the twenty-fifth anniversary of the European Accounting Association: Introduction pp. 3-7

Kari Lukka and Anne Loft

History matters: lessons from twenty-five years of the European Accounting Association pp. 9-32

Salvador Carmona

Creating a new community: the establishment and development of the European Accounting Association pp. 33-41

Anthony Hopwood

From newsletter to academic journal: creating the European Accounting Review pp. 43-75

Anne Loft, Ann Jorissen and Peter Walton

The Doctoral Colloquium of the EAA and European research traditions pp. 77-81

David Cooper

A true and fair view on a harmonious and well-balanced alliance: EAA and EIASM pp. 83-86

Gerry van Dyck

EAA congresses: an overview pp. 87-92

Reino Majala

The first twenty-five years of the European Accounting Association: an American view pp. 93-97

Stephen Zeff

European management accounting research: traditions in the making pp. 99-117

Alnoor Bhimani

Accounting and capital markets: a survey of the European evidence pp. 119-151

Pascal Dumontier and Bernard Raffournier

Financial accounting developments in the European Union: past events and future prospects pp. 153-190

Axel Haller

Appendix: names and places of the European Accounting Association pp. 191-201

Salvador Carmona