European Accounting Review

1992 - 2025

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 8, issue 4, 1999

Regularities in the equity price response to earnings announcements in Spain pp. 585-607

Maria Jose Arcas Pellicer and William Page Rees

The value relevance of earnings disaggregation provided in the Spanish profit and loss account pp. 609-629

Begona Giner and Carmelo Reverte

Do cash flows reported by firms articulate with their income statements and balance sheets? Descriptive evidence from Finland pp. 631-654

Juha Kinnunen and Markku Koskela

Information management and transfer pricing pp. 655-673

Ulf Schiller

Russian local governmental reforms: autonomy for accounting development? pp. 675-700

Anatoli Bourmistrov and Frode Mellemvik

Success in failure? Reflections on the changing Spanish audit environment pp. 701-730

Maria Antonia Garcia Benau, Emiliano Ruiz Barbadillo, Christopher Humphrey and Walid Al Husaini

The future international tax environment and European tax harmonization: a personal view pp. 731-747

Simon James

Taxation research in an accounting context: future prospects and interdisciplinary perspectives pp. 749-776

Margaret Lamb and Andrew Lymer

An empirical study on the performance of Supreme Audit Institutions in European Union privatizations pp. 777-795

L. Torres and V. Pina

Financial accounting reform in Flemish municipalities: an empirical study of implementation and annual financial reports pp. 803-804

Johan Christiaens

Towards a global accounting qualification? A Report from the 16th Session of the ISAR Group of the UN Palais de Nations, Geneva, 17-19 February 1999 pp. 805-813

Caroline Aggestam

Volume 8, issue 3, 1999

Accounting information, salesforce compensation and acquisition of new customers pp. 421-441

Maximilian Jung and Christian Riegler

Accountants and the everyday: or what the papers said about the Irish accountant and tax evasion pp. 443-461

Philip Bougen, Joni Young and Edward Cahill

A profile of European accounting research: evidence from leading research journals pp. 463-480

Salvador Carmona, Isabel Gutierrez and Macario Camara

Earnings manipulation: cost of capital versus tax pp. 481-491

Aasmund Eilifsen, Kjell Henry Knivsfla and Frode Sættem

Earnings manipulation: cost of capital versus tax. A commentary pp. 493-497

Niclas Hellman

The images of the Big Six audit firms in the Czech Republic pp. 499-521

Pat Sucher, Peter Moizer and Marcela Zarova

'True and fair' in the Netherlands: inzicht or getrouw beeld ? pp. 523-548

Stephen Zeff, Willem Buijink and Kees Camfferman

Note on Booth et al., 'Earnings and stock returns: evidence from Germany' pp. 549-563

H. P. Moller

Reply to 'Note on "Earnings and stock returns: evidence from Germany" ' pp. 565-568

G. Geoffrey Booth, John Broussard and Otto Loistl

Evaluating investment decisions in advanced manufacturing systems: a fuzzy set theory approach pp. 575-578

Magdy Gamal Abdel-Kader

Volume 8, issue 2, 1999

The role of dividends in valuation models used by analysts and fund managers pp. 195-218

Richard Barker

Making an accounting entity: the case of the hospital in Finnish health care reforms pp. 219-237

Liisa Kurunmaki

Non-audit fees, disclosure and audit quality pp. 239-252

Clive Lennox

Board characteristics and audit pricing post-Cadbury: a research note pp. 253-263

Noel O'Sullivan

Transfer prices and incentive contracts in vertically-integrated divisionalized companies pp. 265-286

Eric John Slof

Internet and the future of reporting in Europe pp. 289-301

Andrew Lymer

The future of intelligent Internet agents in European financial reporting pp. 303-319

A. A. Baldwin and S. L. M. Williams

Financial reporting on the Internet by leading UK companies pp. 321-333

B. M. Craven and C. L. Marston

Financial reporting on the Internet and the external audit pp. 335-350

Roger Debreceny and Glen Gray

A survey on the use of the Internet for investor relations in the USA, the UK and Germany pp. 351-364

Dominic Deller, Michael Stubenrath and Christoph Weber

External reporting of accounting and financial information via the Internet in Spain pp. 365-371

Catherine Gowthorpe and Oriol Amat

The Internet as a vehicle for investor relations: the Swedish case pp. 373-381

Pontus Hedlin

Financial information on the Internet: a survey of the homepages of Austrian companies pp. 383-395

Barbara Pirchegger and Alfred Wagenhofer

Volume 8, issue 1, 1999

Reducing the burden of US GAAP reconciliations by foreign companies listed in the United States: the key question of materiality pp. 1-22

Carol Adams, Pauline Weetman, Edward Jones and Sidney Gray

Target costing, co-ordination and strategic cost management pp. 23-49

Ralf Ewert and Christian Ernst

The future of auditing: the debate in the UK pp. 51-65

David Hatherly

Comparative analysis of failure prediction methods: the Finnish case pp. 67-92

Teija Laitinen and Maria Kankaanpaa

The Spanish accounting system and international accounting harmonization pp. 93-113

Jose Lainez, Jose Jarne and Susana Callao

A description of the contents of the long-form statutory audit reports of a sample of Polish listed companies for 1996 pp. 115-137

Marek Schroeder

An empirical study of accountability: delegation of responsibility and external disclosure in some Swedish companies pp. 139-156

U. Tornqvist

From plan to market: financial statements and economic transition in the East German enterprise pp. 157-189

S. David Young

Volume 7, issue 4, 1998

The role of accrual accounting in restricting dividends to shareholders pp. 579-604

Christian Leuz

The margins of accounting pp. 605-621

Peter Miller

International transfer pricing and income shifting: evidence from the UK pp. 623-635

P. B. Oyelere and C. R. Emmanuel

Qualified audit reports in Finland: evidence from large companies pp. 639-653

Erkki Laitinen and Teija Laitinen

Towards the establishment of an internal market for audit services within the European Union pp. 655-673

Steven Maijoor, Willem Buijink, Roger Meuwissen and Arjen Van Witteloostuijn

The early adoption of consolidated accounting in Spain pp. 675-696

Araceli Mora and William Rees

Internationalization of Dutch accounting firms pp. 697-707

Henk Post, Celeste Wilderom and Sytse Douma

Auditing regulation and the statutory auditor's responsibilities in Norway pp. 709-722

A. Eilifsen

The development of the role of the audit in the Czech Republic pp. 723-751

Pat Sucher and Ivan Zelenka

Fifth Workshop on Management Accounting and Control pp. 764-766

Marta Macias and Carlos Larrinaga

Warnings from 'the audit society': an opportunity not to be missed pp. 767-771

Amanda Stephens and Helen Smith

Volume 7, issue 3, 1998

Accounting and Business Economics in Spain pp. 357-380

Vicente Montesinos Julve

The development of the role of the statutory audit in the transitional Polish economy pp. 407-440

Danuta Krzywda, Derek Bailey and Marek Schroeder

Auditor choices and auditor reporting practices: evidence from Finnish small firms pp. 441-465

Stefan Sundgren

Disciplinary practices and auditors in Europe: a comparison between Germany and the Netherlands pp. 467-491

Ivo Blij, Harold Hassink, Gerard Mertens and Reiner Quick

Harmonization relating to auditor independence: the Eighth Directive, the UK and Germany pp. 493-516

Lisa Evans and Christopher Nobes

Reinventing auditing, redefining consulting and independence pp. 517-539

Kim Klarskov Jeppesen

Audit independence and nonaudit services: a comparative study in differing British and French perspectives pp. 541-569

Alain Mikol and Peter Standish

Accounting for performance evaluation: effects of uncertainty on the appropriateness of accounting performance measures pp. 571-574

Frank Hartmann

Volume 7, issue 2, 1998

Accounting earnings and firm valuation: the French case pp. 163-183

Pascal Dumontier and Real Labelle

Reforming the reform: changing roles for accounting and management in the Italian health care sector pp. 185-208

Giuseppe Marcon and Fabrizio Panozzo

The politics of accounting technology in Danish central government pp. 209-236

Peter Skaerbaek

Employment and remuneration of Irish chartered accountants: evidence of pp. 237-255

Niamh Brennan and Patrick Nolan

Accounting in a European minority language: accounting in Welsh pp. 257-274

Nerys Fuller-Love

The Contingency Model of Governmental Accounting Innovations: a discussion pp. 275-288

Norvald Monsen and Salme Nasi

International accounting education in Western Europe pp. 289-314

Hervé Stolowy and Michel Tenenhaus

Considering interrelationships in strategic decisions pp. 315-321

Wolfgang Ossadnik

The future shape of harmonization: some responses pp. 323-330

Christopher Nobes

The future shape of harmonization: a reply pp. 331-333

John Flower

The evolution of corporate governance and management control in a post-socialist society: the case of a Czech textile company pp. 345-347

Jenny van Sten-van't Hoff

Volume 7, issue 1, 1998

Knowledge, motivation and accounting form: an historical exploration pp. 1-30

Alnoor Bhimani

A note on the information content of parent company versus consolidated earnings in Finland pp. 31-40

Jyrki Niskanen, Juha Kinnunen and Eero Kasanen

A comparison of the information content of US and Danish earnings pp. 41-63

Thomas Plenborg

Quality dimensions in external audit services- an external user perspective pp. 65-82

Bent Warming-Rasmussen and Lars Jensen

Exploring the influences and constraints on creative accounting in the United Kingdom pp. 83-104

Atul Shah

The usefulness of earnings in explaining stock returns in an emerging market: the case of Cyprus pp. 105-124

Nikos Vafeas, Lenos Trigeorgis and Xenia Georgiou

Harmonization of the structure of audit firms: incorporation in the UK and Germany pp. 125-148

Lisa Evans and Christopher Nobes