European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

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Volume 4, issue 4, 1995

Accounting in transition in the transitional economy pp. 595-623

Derek Bailey

A theory of European accounting development applied to accounting change in contemporary Poland pp. 625-657

Danuta Krzywda, Derek Bailey and Marek Schroeder

The changing organization of Czech accounting pp. 659-681

Willie Seal, Pat Sucher and Ivan Zelenka

Accounting law reform in the Baltic states: the initial steps pp. 685-711

Derek Bailey, Jaan Alver, Jonas Mackevicius and Vilma Paupa

Pressures and conflicts in moving towards harmonization of accounting practice: the Hungarian experience pp. 713-737

Z. Boross, A. H. Clarkson, M. Fraser and P. Weetman

The restructuring of the system of accounting in Romania during the period of transition to the market economy pp. 739-748

Traian Dutia

The development of accounting regulation in Slovenia pp. 749-764

Neil Garrod and Ivan Turk

Goodwill in the process of privatization in Poland pp. 765-776

Aldona Kamela-Sowinska

The development of accounting in tsarist Russia and the USSR pp. 777-807

L. V. Liberman and A. M. Eidinov

History, theory and practice of accounting in Yugoslavia pp. 809-826

M. Petrovic and I. Turk

The new accounting system in the Czech Republic pp. 827-832

Rudolf Schroll

Accounting education in Russia today pp. 833-846

Irina Smirnova, Jaroslav Sokolov and Clive Emmanuel

Conference Reports pp. 847-860

Magdalena Jerzemowska

Volume 4, issue 3, 1995

Project selection and audited accrual measurement in a multi-task setting pp. 405-432

John Christensen and Joel Demski

The duality of bankruptcy process in Finland pp. 433-454

Erkki Laitinen

The experience of knowledge in everyday accounting: a study of Finnish accounting managers pp. 455-484

Ari Manninen

Auditing in Britain and Germany compared: professions, knowledge and the state pp. 485-514

Holger Vieten

Funds flow reporting in Germany: a conceptual and empirical state of the art pp. 515-534

A. Haller and S. Jakoby

The case for the shareholder panel in the UK pp. 535-554

David Hatherly

Financial and economic information for industrial relations councils pp. 555-570

C. Lefebvre, L. Lin and L. Van Nuffel

fMA-Congress 1994 on Financial Accounting and Management Accounting at the Erasmus University, Rotterdam pp. 571-572

Celia Boneco, Ralph ter Hoeven, Roland Spekle and Rob van der Wal

Accrual versus cash flow variables: empirical evidence from Spain pp. 577-579

Paloma Apellaniz

Additional disclosure: triple-entry and momentum accounting pp. 580-581

Tjeu Blommaert

The use of depreciation in accounting as a signalling device pp. 581-583

Ann Gaeremynck

Responsibility accounting: a dynamic multiple agent approach pp. 583-584

Filip Roodhooft

Economic models of transfer pricing in decentralized firms pp. 585-586

Eric John Slof

Forecast accounting information in multinational corporations: budgets in the control function pp. 587-589

Ana Isabel Zardoya

Volume 4, issue 2, 1995

A comparative perspective on gender and accountancy pp. 197-215

Linda Hantrais

International accounting harmonization pp. 217-233

Christian Hoarau

International accounting harmonization pp. 235-247

Axel Haller

International accounting harmonization pp. 249-254

Christopher Nobes

International accounting harmonization pp. 255-260

Leo van der Tas

The determinants of voluntary financial disclosure by Swiss listed companies pp. 261-280

Bernard Raffournier

Charts of accounts in Germany pp. 283-304

Wilfried Bechtel

The evolution of the Romanian and Russian accounting charts after the collapse of the communist system* pp. 305-322

J. Richard

An evaluation of French concession accounting pp. 325-349

David Heald

Accounting in Turkey pp. 351-371

Can Simga-Mugan

Conference Reports pp. 373-385

Rolf Elm-Larsen

Firm's reserves and accounting reserves in the economy of a modern company: meaning and functions pp. 387-389

Fabrizio Cerbioni

Issues of organizational control in the relationships between large and small firms pp. 390-393

Enrico Cori

Knowledge in the system of the firm's intangible resources pp. 393-396

Alberto Quagli

Accounting policy choice: the case of financial instruments — creative accounting by UK companies pp. 397-399

Atul Shah

Volume 4, issue 1, 1995

European harmonization and the true and fair view pp. 1-32

John Forker and Margaret Greenwood

When is a group a group? pp. 33-80

Margaret Lamb

General introduction pp. 81-86

Jacques Richard

The evolution of accounting chart models in Europe from 1900 to 1945 pp. 87-124

Jacques Richard

The Spanish Plan General de Contabilidad pp. 125-138

Bernard Chauveau

Latest developments in Swiss regulation of financial reporting pp. 141-154

Ann-Kristin Achleitner

European Union accounting harmonization pp. 155-164

Neil Garrod and Isabel Sieringhaus

Book review pp. 165-175

John Flower