European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

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Volume 26, issue 4, 2017

Implications of Economic Shocks for CEO Performance Evaluation pp. 629-650

Claudine Mangen

The Effect of CEO Stock-Based Compensation on the Pricing of Future Earnings pp. 651-679

Bobae Choi and Jae B. Kim

Tournament Winner Proportion and its Effect on Effort: An Investigation of the Underlying Psychological Mechanisms pp. 681-702

Thorsten Knauer, Friedrich Sommer and Arnt Wöhrmann

Constructing, Contesting, and Overloading: A Study of Risk Management Framing pp. 703-728

Marion Brivot, Darlene Himick and Daniel Martinez

Corporate Social Responsibility Disclosure and the Value of Cash Holdings pp. 729-753

Louise Yi Lu, Greg Shailer and Yangxin Yu

Should Directors Have Term Limits? – Evidence from Corporate Innovation pp. 755-785

Ning Jia

Is the Public Oversight of Auditors Effective? The Impact of Sanctions on Loss of Clients, Salary and Audit Reporting pp. 787-818

Stefan Sundgren and Tobias Svanström

Corrigendum pp. 819-819

The Editors

Volume 26, issue 3, 2017

Erratum pp. vii-vii

The Editors

Letter from the Editor: Why Are Papers Desk Rejected at ? pp. 411-418

Hervé Stolowy

Capital Charge Rates, Investment Incentives and Taxation pp. 419-440

Thomas Bauer and Thomas Kourouxous

Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment pp. 441-468

Markus Diller, Pia Kortebusch, Georg Schneider and Caren Sureth-Sloane

Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance? pp. 469-501

Mostafa Monzur Hasan, Ahmed Al-Hadi, Grantley Taylor and Grant Richardson

The Impact of Taxes on Competition for CEOs pp. 503-530

Peter Krenn

To Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium pp. 531-559

Kathleen Andries, Martine Cools and Steve Van Uytbergen

The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation pp. 561-580

Kay Blaufus, Jonathan Bob, Philipp E. Otto and Nadja Wolf

Simplified Tax Accounting and the Choice of Legal Form pp. 581-601

Sören M. Bergner and Jost H. Heckemeyer

Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule pp. 603-627

Jacco L. Wielhouwer and Eelke Wiersma

Volume 26, issue 2, 2017

Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland pp. 165-191

Antti Rautiainen, Elena Urquia-Grande and Clara Muñoz-Colomina

Do Analysts Strategically Employ Cash Flow Forecast Revisions to Offset Negative Earnings Forecast Revisions? pp. 193-214

Choong-Yuel Yoo and Jinhan Pae

Are Corporate Tax Reductions Real Benefits under Imputation Systems? pp. 215-237

Chia-Wen Chang, Ming-Chin Chen and Vincent Y.S. Chen

Interactive Reporting Bias Surrounding CEO Turnover pp. 239-282

Chia-Feng (Jeffrey) Yu

The Impact of Unrealized Fair Value Adjustments on Dividend Policy pp. 283-310

Alexandros Sikalidis and Stergios Leventis

Consequences of the Abandonment of Mandatory Joint Audit: An Empirical Study of Audit Costs and Audit Quality Effects pp. 311-339

Cédric Lesage, Nicole V. S. Ratzinger-Sakel and Jaana Kettunen

Strategy, Valuation, and Forecast Accuracy: Evidence from Italian Strategic Plan Disclosures pp. 341-378

Stephen P. Baginski, Saverio Bozzolan, Antonio Marra and Pietro Mazzola

Bank Relationships and Private Firms’ Financial Reporting Quality pp. 379-409

Jochen Bigus and Christa Hillebrand

Volume 26, issue 1, 2017

Media Content, Accounting Quality, and Liquidity Volatility pp. 1-25

Rochester H. Cahan, Steven F. Cahan, Tan (Charlene) Lee and Nhut H. Nguyen

Corporate Opacity and Cost of Debt for Family Firms pp. 27-59

Liangbo Ma, Shiguang Ma and Gary Tian

Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China pp. 61-95

Ku He, Xiaofei Pan and Gary Tian

Debt Maturity and Tax Avoidance pp. 97-124

Petya Platikanova

Internal Control and Stock Price Crash Risk: Evidence from China pp. 125-152

Jun Chen, Kam C. Chan, Wang Dong and Feida (Frank) Zhang

Marital Status and Earnings Management pp. 153-158

Gilles Hilary, Sterling Huang and Yanping Xu

Thank you to Associate Editors, Editorial Board Members, Ad hoc Associate Editors, Guest Editors and Reviewers 2016 pp. 159-164

The Editors

Volume 25, issue 4, 2016

The Role of Performance Reporting System Characteristics for the Coordination of High-Cost Areas in Hospitals pp. 635-660

Andrea Szczesny and Christian Ernst

Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Ownership Types pp. 661-686

Maik Lachmann, Rouven Trapp and Felix Wenger

Cost (In)Efficiency and Institutional Pressures in Nursing Home Chains pp. 687-718

Cécile Martin and Tiphaine Jérôme

Accounting and the ‘Insoluble’ Problem of Health-Care Costs pp. 719-733

Florian Gebreiter and Laurence Ferry

Cost Accounting for War: Contracting Procedures and Cost-plus Pricing in WWI Industrial Mobilization in Italy pp. 735-769

Gloria Vollmers, Valerio Antonelli, Raffaele D'Alessio and Roberto Rossi

How Will the Court Decide? – Tax Experts’ versus Laymen's Predictions pp. 771-792

Kay Blaufus, Jonathan Bob, Daniela Lorenz and Matthias Trinks

Does Board Independence Affect Audit Fees? Evidence from Recent Regulatory Reforms pp. 793-814

John Ziyang Zhang and Yangxin Yu

Volume 25, issue 3, 2016

Market Reaction to Goodwill Impairments pp. 421-449

Thorsten Knauer and Arnt Wöhrmann

The Effects of Conservative Reporting on Investor Disagreement pp. 451-485

Carlo D'Augusta, Sasson Bar-Yosef and Annalisa Prencipe

Why More Forward-Looking Accounting Standards Can Reduce Financial Reporting Quality pp. 487-513

Ralf Ewert and Alfred Wagenhofer

Legal Form and Earnings Properties pp. 515-548

Jochen Bigus, Nadine Georgiou and Philipp Schorn

The Construction of Risk Management Credibility Within Corporate Boardrooms pp. 549-578

Yves Gendron, Marion Brivot and Henri Guénin-Paracini

Are CSR Disclosures Value Relevant? Cross-Country Evidence pp. 579-611

Steven F. Cahan, Charl De Villiers, Debra C. Jeter, Vic Naiker and Chris J. Van Staden

Cooperation for Publication? An Analysis of Co-authorship Patterns in Leading Accounting Journals pp. 613-633

Christoph Endenich and Rouven Trapp

Volume 25, issue 2, 2016

‘Accounting Talk’ Through Metaphorical Representations: Change Agents and Organisational Change in Home-Based Elderly Care pp. 215-243

Martin Carlsson-Wall, Kalle Kraus, Malin Lund and Ebba Sjögren

Are Joint Audits Associated with Higher Audit Fees? pp. 245-274

Paul Andre, Géraldine Broye, Christopher Pong and Alain Schatt

An Average-Based Accounting Approach to Capital Asset Investments: The Case of Project Finance pp. 275-286

Carlo Alberto Magni

Determinants and Economic Consequences of Non-financial Disclosure Quality pp. 287-317

Fang Gao, Yi Dong, Chenkai Ni and Renhui Fu

Practice Variation in Public Sector Internal Auditing: An Institutional Analysis pp. 319-345

Marika Arena and Kim Klarskov Jeppesen

Media Coverage and the Stock Market Valuation of TARP Participating Banks pp. 347-371

Jeffrey Ng, Florin P. Vasvari and Regina Wittenberg-Moerman

Capitalizing Research & Development: Signaling or Earnings Management? pp. 373-401

Tami Dinh, Helen Kang and Wolfgang Schultze

Accounting and the Hope of Action pp. 403-419

Bino Catasús, Paolo Ferri and Sofi von Laskowski

Volume 25, issue 1, 2016

Letter from the Incoming Editor of the European Accounting Review pp. 1-5

Hervé Stolowy

Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions pp. 7-34

Kris Hardies, Diane Breesch and Joël Branson

Mandatory Audit Firm Rotation and Audit Quality pp. 35-58

Mara Cameran, Annalisa Prencipe and Marco Trombetta

Changing the Institutional Framework of Statutory Audit: Internal Stakeholders' Perceptions of the Associated Benefit and Costs pp. 59-79

Klaus Ruhnke and Martin Schmidt

Disclosure Policy in a Mixed Market pp. 81-107

Kenji Matsui

The Role of Roles in Risk Management Change: The Case of an Italian Bank pp. 109-129

Elena Giovannoni, Sonia Quarchioni and Angelo Riccaboni

Audit Market Segmentation -- The Impact of Mid-tier Firms on Competition pp. 131-154

Dirk Simons and Nicole Zein

The Effect of Board Independence on Information Asymmetry pp. 155-182

Beng Wee Goh, Jimmy Lee, Jeffrey Ng and Kevin Ow Yong

How Audits Moderate the Effects of Incentives and Peer Behavior on Misreporting pp. 183-204

Eddy Cardinaels and Yuping Jia