European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

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Volume 6, issue 4, 1997

Strategic interventions of management accountants: everyday practice of British and German brewers pp. 557-588

Thomas Ahrens

Earnings and stock returns: evidence from Germany pp. 589-603

G. Geoffrey Booth, John Broussard and Otto Loistl

An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic pp. 605-626

James Patton and Ivan Zelenka

Research on cash flow accounting and analysis pp. 627-628

Gerry Lawson and Peter Moeller

The role of cash flows and accruals in explaining security returns: evidence for the UK pp. 629-652

Andreas Charitou

Users' perceptions of the need for cash flow statements — Australian evidence pp. 653-672

Christine Yap

True and fair view: a European perspective pp. 675-679

Justice Arden

The French notion of the image fidele: the power of words pp. 681-691

Bernard Colasse

Requirement for a true and fair view — a UK standard-setter's perspective pp. 693-704

Allan Cook

True and fair view: a UK auditor's perspective pp. 705-709

Graham Stacy

The true and fair view override in the European Accounting Directives pp. 711-720

Karel Van Hulle

The true and fair view and the drafting of the Fourth Directive pp. 721-730

Peter Walton

Maintaining economic stability as a motive for statutory accounting requirements pp. 733-754

Christoph Kuhner

Stability, pseudo-stability, information and pseudo-information pp. 755-766

David Alexander

Yet more misconceptions concerning the 'uniformity' of German financial reporting pp. 767-772

Peter Feige

Are the 'Big Six' 'big' in Belgium? pp. 773-789

Veronique Weets and Marc Jegers

Revising the role of profit-seeking in management and accounting history pp. 791-798

Geoff Jones

Relationship between accounting changes and the capital market pp. 799-801

Juan Luis GandIa Cabedo

The impact of changes in financial reporting regulation on financial accounting method choice1 pp. 801-804

Gerard Mertens

Segment reporting: theoretical analysis and empirical approach in Greek enterprises pp. 804-807

Charalambos Spathis

Strategy — control — performance: an empirical analysis in large, independent, Belgian firms pp. 807-809

Wim Van der Stede

Volume 6, issue 3, 1998

Auditor independence, incomplete contracts and the role of legal liability pp. 355-375

Daron Acemoglu and Miles Gietzmann

Delayed price response to the announcements of earnings and its components in Finland pp. 377-392

G. Geoffrey Booth, Juha-Pekka Kallunki and Teppo Martikainen

The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice1 pp. 393-437

Trevor Boyns, John Richard Edwards and Marc Nikitin

Some formal properties of capital maintenance and revaluation systems in financial accounting pp. 439-464

J. M. Gutierrez and G. Whittington

An approach for measuring the degree of comparability of financial accounting information pp. 465-485

Vera Krisement

The determinants of voluntary financial disclosure by Swiss listed companies: a comment pp. 487-492

Stephen Owusu-Ansah

The determinants of voluntary financial disclosure by Swiss listed companies: a reply pp. 493-496

Bernard Raffournier

A note on the Quasi-Bayesian audit risk model for dollar unit sampling1 pp. 501-507

A. Hernandez-Bastida and F. J. Vazquez-Polo

The origin and evolution of charts of accounts in Poland pp. 509-526

Alicja Jaruga and Anna Szychta

Whatever happened to the Quadro Fedele? pp. 527-539

Laurence Took

EIASM Intensive Seminar and Workshop on Japanese Practices in Management Accounting (Paris, 28-30 October 1996) pp. 541-544

Regine Slagmulder

Volume 6, issue 2, 1998

Accounting and business economics traditions in the Netherlands pp. 175-197

J. L. Bouma and D. W. Feenstra

Accounting and business economics traditions in Finland - from a practical discipline into a scientific subject and field of research pp. 199-229

Salme Nasi and Juha Nasi

Accounting, economics and management in France: the slow emergence of an 'accounting science' pp. 231-250

Jean Pierre Nioche and Yvon Pesqueux

The market for audit services in the Netherlands pp. 253-264

Henk Langendijk

The accounting treatment of research and development expenditure: views of UK company accountants pp. 265-277

Bill Nixon

The future shape of harmonization: the EU versus the IASC versus the SEC pp. 281-303

John Flower

The future shape of harmonization: a reply pp. 305-348

David Cairns

Volume 6, issue 1, 1997

Debating Spanish audit legislation: the audit law of 1988 pp. 1-17

Philip D. Bougen David

Activity-based techniques and the death of the beancounter pp. 19-44

Andrew L. Friedman and Stephen R. Lyne

The influence of company characteristics and accounting regulation on information disclosed by Spanish firms pp. 45-68

Begoña Giner Inchausti

Finnish earnings response coefficients: the information content of losses pp. 69-81

Teppo Martikainen, Juha-Pekka Kallunki and Jukka Perttunen

The enigma of the Greek auditing profession: some preliminary results concerning the impact of liberalization on auditor behaviour pp. 85-108

Constantinos V. Caramanis

How 'uniform' is financial reporting in Germany? - The example of foreign currency translation pp. 109-122

Peter Feige

How 'uniform' is financial reporting in Germany?: some replies pp. 123-129

Christopher W. Nobes and Gerhard G. Mueller

Cost allocation and product costing in Dutch local government pp. 131-145

G. Jan Van Helden

Volume 5, issue 4, 1996

Research on Corporate Financial Communication and the Stock Market: Editorial pp. 583-586

John Board, Peter Moller and Martin Walker

Capital market reactions to earnings announcements: empirical evidence on the difference in the information content of IAS-based earnings and EC-Directives-based earnings pp. 587-623

Kurt Auer

Bad debt provisions and intra-industry information transfer in the banking sector pp. 625-650

Carlos Diaz and Stuart McLeay

Fixed assets revaluations and their association with stock returns pp. 651-670

Dimitrios Ghicas, Dimosthenis Hevas and Aphroditi Papadaki

What causes investor action? pp. 671-691

Niclas Hellman

Semi-annual earnings announcements and market reaction: some recent findings for a small capital market pp. 693-713

Gert van Huffel, Philip Joos and Hubert Ooghe

The measurement of the economic performance of the US Nonfinancial Corporate Business Sector 1946-1990: an application of the shareholder value creation concept pp. 715-741

Gerald Lawson

In defence of Russian accounting: a reply to foreign critics pp. 743-762

Jaroslav Sokolov and Valery Kovalev

Accounting for financial derivatives: a conceptual and practice approach pp. 763-765

Alicia Costa

Economic aspects of audit regulation and auditor liability pp. 765-767

Marleen Willekens

EIASM Workshop on Accounting in Europe No. 4 pp. 769-774

Elin Sundgaard

Volume 5, issue 3, 1996

Accounting and business economics traditions: a missing European connection? pp. 401-411

Stefano Zambon

Accounting and the business economics tradition in Germany pp. 413-434

Walther Busse von Colbe

Accounting and business economics traditions in Sweden pp. 435-448

Sten Jonsson

Accounting and the absence of a business economics tradition in the United Kingdom pp. 449-481

Christopher Napier

Truer and fairer. Uninvited comments on invited comments pp. 483-493

David Alexander

True and fair view pp. 495-506

Dieter Ordelheide

The legal liability of auditors in Germany pp. 507-521

Reiner Quick

Change and choice in Hungarian accounting practice pp. 523-543

K. Illes, P. Weetman, A. H. Clarkson and M. Fraser

True and fair in the Czech Republic: a note on local perceptions pp. 545-557

Pat Sucher, Willie Seal and Ivan Zelenka

Control issues in the Italian public sector: limits and opportunities pp. 559-562

Mariacristina Bonti

Accounting for leases: an international perspective pp. 563-567

Simon Gao

Volume 5, issue 2, 1996

Audit committee effectiveness and the audit fee pp. 177-198

Paul Collier and Alan Gregory

Stock returns and earnings announcements in Finland pp. 199-216

Juha-Pekka Kallunki

Audit risk and audit programmes: archival evidence from four Dutch audit firms pp. 217-237

Luc Quadackers, Theodore Mock and Steven Maijoor

Research Forum: cross border comparisons Introduction pp. 239-241

Jean-Claude Scheid

Goodwill and the difference arising on first consolidation pp. 243-269

David Alexander and Simon Archer

Provisions and contingencies: an Anglo-French investigation pp. 271-298

David Alexander, Simon Archer, Pascale Delvaille and Valerie Taupin

Depreciation: concepts and practices in France and the UK pp. 299-316

Alain Burlaud, Michel Messina and Peter Walton

Harmonizing the notes in the UK and France: a case study in de jure harmonization pp. 317-337

R. H. Parker

Accounting in Turkey with reference to the particular problems of lease transactions pp. 339-359

T. E. Cooke and T. Curuk

Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law pp. 361-373

Lisa Evans and Christopher Nobes

Prudence: a principle or an attitude? pp. 375-382

Karel van Hulle

Preparation and information content of consolidated financial statements pp. 383-387

Jos Blomrnaert

Quantitative aspects of compensation of losses and their effect on the company annual accounts pp. 387-390

G. W. J. M. Kampschoer

Quantitative aspects of compensation of losses and their effect on the company annual accounts pp. 390-396

Regine Slagmulder

Volume 5, issue 1, 1996

Cost accounting in Finland: current practice and trends of development pp. 1-28

Kari Lukka and Markus Granlund

Auditor licensing in the European Union: a comparative study based on cultural differences pp. 29-56

John Margerison and Peter Moizer

Mark-to-market accounting, hedge accounting or historical cost accounting for derivative financial instruments? A survey of financial analysts in Denmark pp. 57-75

Frank Thinggaard

The development and status of auditing in Russia pp. 77-90

Svetlana Bychkova

European congresses of accounting: a review of their history pp. 91-104

David Forrester

The development of auditing and the problems of its reform in Lithuania pp. 105-114

Vaclovas Lakis

The regulation of joint ventures in Hungary pp. 115-147

Jozsef Rooz, Imre Sztano and Fudit Lakis

Disclosure of profit forecasts during takeover bids pp. 151-155

Niamh Brennan

Accounting changes and the use of financial statements: a study among investment analysts pp. 156-159

Ruud Vergoossen

Editorial pp. 779-782

Simon Archer

Accounting and taxation in Europe — A comparative overview pp. 783-794

Martin Hoogendoorn

The link between commercial accounting and tax accounting in sweden pp. 795-814

Kristina Artsberg

The relationship between accounting and taxation in Denmark pp. 815-833

Merete Christiansen

The relationship between accounting and taxation in Norway pp. 835-844

Aasmund Eilifsen

Relationships between accounting and taxation in France pp. 845-857

A. Frydlender and D. Pham

Relationship between accounting and taxation in the Czech Republic pp. 859-869

Jaroslava Holeckova

Accounting and taxation in the Netherlands pp. 871-882

Martin Hoogendoorn

The relationship between accounting and taxation in Poland pp. 883-897

Alicja Jaruga, Ewa Walinska and Andrzej Baniewicz

The relationship between taxation and financial accounting in Finland pp. 899-914

Marko Jarvenpaa

The principle of fiscal neutrality: the cornerstone of the relationship between financial reporting and taxation in Belgium pp. 915-931

Ann Jorissen and Luc Maes

The relationship between accounting and taxation: The United Kingdom pp. 933-949

Margaret Lamb

The relationship between accounting and taxation in the Republic of Ireland pp. 951-962

Aileen Pierce

The relationship between financial and tax accounting in Germany — the authoritativeness and reverse authoritativeness principle pp. 963-979

Dieter Pfaff and Thomas Schroer

Accounting and taxation in Italy pp. 981-989

Fulvia Rocchi