European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

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Volume 3, issue 3, 1994

Accounting enlightenment in the age of reason pp. 399-442

Alnoor Bhimani

Product costing in UK manufacturing organizations pp. 443-470

Colin Drury and Mike Tayles

Managerial accounting in France Overview of past tradition and current practice pp. 471-488

Michel Lebas

Development of cost accounting in Finland from the last century to the 1960s pp. 489-514

Salme Nasi

Core features of the 'Einzelkosten- und Deckungsbeitragsrechnung' pp. 515-546

Paul Riebel

Segmental reporting in the UK pp. 547-562

Clive Emmanuel and Neil Garrod

Environmental accounting and auditing in Europe pp. 581-590

Rob Gray and Don Stone

Volume 3, issue 2, 1994

The discourse of inflation accounting pp. 195-214

Keith Robson

The harmonization of accounting within the EU pp. 215-240

Per Thorell and Geoffrey Whittington

Some reflections on 'The harmonization of accounting within the EU' pp. 241-254

Anthony G. Hopwood

Toward a history of accounting histories pp. 255-310

Luca Zan

Financial reporting by Polish listed companies for 1991 pp. 311-328

Danuta Krzywda, Derek Bailey and Marek Schroeder

The politics of mutual recognition pp. 329-353

Walter P. Schuetze

Towards an understanding of the development ofaccounting: papers from the seventeenth congress of the EAA pp. 354-374

Richard Mattessich

Life assurer and company tax: technicalprovisions for life assurers and fiscal profitdetermination in the Netherlands pp. 381-384

A. Oosenbrug

Accountability and responsibility: the influence of organization design on management accounting pp. 384-388

Hanno J. E. Roberts

The company investment process and factors that influence it pp. 388-390

Ossi Wikman

Conference Reports pp. 391-394

Johann Wolfgang

Volume 3, issue 1, 1994

Cost-variance-based control with noisy observation pp. 1-14

Miles Gietzmann and Michael Selby

ABC and Variability Accounting Differences and potential benefits of integration pp. 15-47

Poul Israelsen

On the allocation of overhead costs pp. 49-70

Dieter Pfaff

Transfer pricing under asymmetric information pp. 71-103

Alfred Wagenhofer

Accounting in Greece pp. 107-121

Apostolos Ballas

Revaluation of assets in France pp. 122-131

Lionel Collins

Setting accounting standards in the Netherlands pp. 132-142

Jan Schoonderbeek

Financial reporting in EC countries pp. 143-162

Hilda Theunisse

Doctoral Section pp. 163-165

G. W. J. M. Kampschoer

Economic determinants of voluntary accounting choices for research and development expenditures in Belgium pp. 166-167

Liangqi Lin

Auditor change: results of an empirical study of the auditing market in the context of agency theory pp. 168-171

Kai-Uwe Marten

The information content of accounting data for investment decisions pp. 171-173

Araceli Mora

European financial statement data bases: methods and perspectives pp. 175-177

Saverio Bozzolan

III Cost International Congeress I National Congress of the Spanish Management Accounting Association pp. 178-180

Vicente Serra

VII Congeress of the Asociation Espanola de Contabilidad y Administraton de Empresas pp. 180-182

Jose Ignacio Martinez Churiaque

Intensive advanced course and workshop on financial accounting pp. 183-183

Marc Jegers

Volume 2, issue 3, 1993

Reconciling national with international accounting standards pp. 471-494

Carol Adams, Pauline Weetman and Sidney Gray

A comparative analysis of the impact of accounting differences on profits and return on equity pp. 495-530

Niclas Hellman

Lobbying behaviour and the development of international accounting standards pp. 531-554

Sara York Kenny and Robert Larson

Internationalising Audit pp. 555-578

Philip Wallage

Financial reporting in the Nordic countries pp. 581-584

Jens Elling

Standard setting in Sweden pp. 585-591

Rolf Rundfelt

Financial accounting and reporting in Finland pp. 592-602

Pertti Kettunen

Accounting regulation in Denmark pp. 603-616

Merete Christiansen

Accounting regulation in Norway pp. 617-626

Atle Johnsen

Some reflections on Company Financial Reporting pp. 627-636

Stephen Zeff and Jesse Jones

Belgin natural resource accounting pp. 637-638

Aurore Moroncini

Volume 2, issue 2, 1993

Problems in measuring the cash recovery rate and measurement error in estimates of the firm IRR pp. 199-218

Andrew Stark

The use and perceived importance of annual reports by investment analysts in the Netherlands pp. 219-244

Ruud Vergoossen

Accounting change in Italy pp. 245-284

Stefano Zambon and Chiara Saccon

Company law and accounting in nineteenth-century Europe pp. 286-291

Peter Walton

Austria pp. 292-297

Christian Nowotny and Elisabeth Gruber

Belgium pp. 298-311

Yves De Ronge, Emmanuel Henrion and Claude Vael

Denmark pp. 312-318

Merete Christiansen

Finland pp. 319-328

Salme Nasi

France pp. 329-334

Alain Mikol

Germany pp. 335-345

Thomas Schroer

Netherlands pp. 346-352

Kees Camfferman

Spain pp. 353-361

Begona Giner Inchausti

Sweden pp. 362-365

Sven-Arne Nilsson and Martin Smiciklas

Switzerland pp. 366-369

Ann-Kristin Koberg

UK pp. 370-375

Christopher Napier

The Spanish accounting framework pp. 379-386

Begona Giner Inchausti

Harmonization of accounting standards in the EC pp. 387-396

K. Van Hulle

The new Austrian Financial Reporting Act pp. 397-402

Dieter Mandl

International accounting principles and auditing standards pp. 403-410

Stephen Zeff

The Limperg Instituut pp. 412-413

Roel Soeting

Management control in public service corporations pp. 427-429

Claes Charpentier

On the desirability of insider trading regulations in financial markets pp. 430-431

Kjell Henry Knivsfla

The use of cost information by managers when making short-term decisions pp. 432-436

Marc Wouters

Volume 2, issue 1, 1993

The evolution of auditing and the independent auditor in France pp. 1-16

Alain Mikol

A European true and fair view? pp. 17-46

David Alexander

Introduction: the true and fair view in British accounting pp. 49-58

Peter Walton

A European true and fair view? pp. 59-80

David Alexander

True and fair view pp. 81-90

Dieter Ordelheide

Commentaires sur l'article de David Alexander 'A European true and fair view?' pp. 91-94

Alain Burlaud

Commentary on the article by David Alexander 'A European true and fair view' pp. 95-98

Alain Burlaud

Truth and untruth about true and fair: a commentary on 'A European true and fair view' comment pp. 99-104

K. Van Hulle and K. U. Leuven

The new British accounting recommendation on segmental reporting by banks: a model for Europe? pp. 107-114

Neil Garrod

Changing rules of accounting in Poland pp. 115-126

Alicja Jaruga

Book Reviews pp. 127-136

John Flower

Policy making and accounting change:influence on the choice of measurement principles in Swedish accounting pp. 141-144

Kristina Artsberg

Accounting information and its use in a number of Belgian coal mines during the first half of the twenieth century pp. 145-147

Igance De Beelde

The consolidation of groups of companies: an examination of some accounting and tax aspects of the parent-subsidiary relationship pp. 147-150

Joël Branson

Finalcial analysis of the Greek air transport and railroad companiesx pp. 151-151

John Lazaridis