European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

From Taylor & Francis Journals
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Volume 24, issue 4, 2015

Court Intervention as a Governance Mechanism over CEO Pay: Evidence from the Citigroup Derivative Lawsuit pp. 637-658

Ana M. Albuquerque, Mary Ellen Carter and Luann J. Lynch

Market Reactions to the Regulation of Executive Compensation pp. 659-684

J�rg-Markus Hitz and Stephanie M�ller-Bloch

CEO Contract Design Regulation and Risk-Taking pp. 685-725

Johannes Sauset, Phillip Waller and Michael Wolff

Boards' Response to Shareholders' Dissatisfaction: The Case of Shareholders' Say on Pay in the UK pp. 727-752

Walid Alissa

Say-on-Pay Votes: The Role of the Media pp. 753-778

Reggy Hooghiemstra, Yu Flora Kuang and Bo Qin

The Role of Defined Benefit Pension Plans in Executive Compensation pp. 779-800

Brian Cadman and Linda Vincent

The Impact of Debt-Equity Reporting Classifications on the Firm's Decision to Issue Hybrid Securities pp. 801-822

Shai Levi and Benjamin Segal

Volume 24, issue 3, 2015

Real Earnings Management Uncertainty and Corporate Credit Risk pp. 413-440

Tsung-Kang Chen, Yijie Tseng and Yu-Ting Hsieh

Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis pp. 441-469

Tanya Y.H. Tang

The Information Content of Stock Prices, Legal Environments, and Accounting Standards: International Evidence pp. 471-493

Jacqueline Wenjie Wang and Wayne W. Yu

Institutional Investors and Insider Trading Profitability pp. 495-518

Robert Bricker and Garen Markarian

How Analysts Process Information: Technical and Financial Disclosures in the Microprocessor Industry pp. 519-549

Elena Beccalli, Peter Miller and Ted O'leary

The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme pp. 551-580

Peter M. Clarkson, Yue Li, Matthew Pinnuck and Gordon D. Richardson

Loss Aversion, Audit Risk Judgments, and Auditor Liability pp. 581-606

Jochen Bigus

Audit Partner Public-Client Specialisation and Client Abnormal Accruals pp. 607-633

Kim Ittonen, Karla Johnstone and Emma-Riikka Myllym�ki

Volume 24, issue 2, 2015

The Valuation of Management Control Systems in Start-Up Companies: International Field-Based Evidence pp. 207-239

Antonio Davila, George Foster and Ning Jia

On the Effectiveness of Incentive Pay: Exploring Complementarities and Substitution between Management Control System Elements in a Manufacturing Firm pp. 241-276

Ivar Friis, Allan Hansen and Tam�s V�mosi

Developing Enabling Performance Measurement Systems: On the Interplay Between Numbers and Operational Knowledge pp. 277-303

Hans Englund and Jonas Gerdin

Fast Fashion: Calculative Technologies and the Governance of Everyday Dress pp. 305-328

Ingrid Jeacle

Effects of Target Timing and Contract Frame on Individual Performance pp. 329-345

Xiaotao (Kelvin) Liu and Yue (May) Zhang

Audit Fees in a Joint Audit Setting pp. 347-377

Sophie Audousset-Coulier

Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards pp. 379-409

Marta Silva Guerreiro, Lúcia Lima Rodrigues and Russell Craig

Volume 24, issue 1, 2015

Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital pp. 1-29

John E. Core, Luzi Hail and Rodrigo S. Verdi

Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? pp. 31-61

Hans B. Christensen, Edward Lee, Martin Walker and Cheng Zeng

CEO Pay Contracts and IFRS Reconciliations pp. 63-93

Georgios Voulgaris, Konstantinos Stathopoulos and Martin Walker

The Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks pp. 95-128

Helena Isidro and Ana Marques

How to Measure Analyst Forecast Effort pp. 129-146

Tanja Klettke, Carsten Homburg and Sebastian Gell

R&D Cuts and Subsequent Reversals: Meeting or Beating Quarterly Analyst Forecasts pp. 147-166

John Shon and Meng Yan

Unification and Dual Closure in the Italian Accountancy Profession, 1861-1906 pp. 167-197

Stefano Coronella, Massimo Sargiacomo and Stephen P. Walker

Volume 23, issue 4, 2014

Political Connections and Accounting Quality under High Expropriation Risk pp. 485-517

George Batta, Ricardo Sucre Heredia and Marc Weidenmier

When EU Leaders Speak, the Markets Listen pp. 519-551

Tomasz Piotr Wisniewski and Andrea Moro

Implementability of Trading Strategies Based on Accounting Information: Piotroski (2000) Revisited pp. 553-558

Sohyung Kim and Cheol Lee

An Improved Test for Earnings Management Using Kernel Density Estimation pp. 559-591

Henry Lahr

When Organisations Deinstitutionalise Control Practices: A Multiple-Case Study of Budget Abandonment pp. 593-623

Sebastian D. Becker

Effects of Executive Compensation Complexity on Investor Behaviour in an Experimental Stock Market pp. 625-645

Robert M. Gillenkirch, Achim Hendriks and Susanne A. Welker

The Tracking of Environmental Costs: Motivations and Impacts pp. 647-669

Jean-Fran�ois Henri, Olivier Boiral and Marie-Jos�e Roy

Management Accountants' Occupational Prestige Within the Company: A Social Identity Theory Perspective pp. 671-691

Keke Hiller, Matthias D. Mahlendorf and J�rgen Weber

Endogenous Precision of Performance Measures and Limited Managerial Attention pp. 693-727

Pierre Jinghong Liang and Lin Nan

Accounting Accruals and Stock Returns: Evidence from European Equity Markets pp. 729-768

Georgios A. Papanastasopoulos

Volume 23, issue 3, 2014

Accounting Research in Family Firms: Theoretical and Empirical Challenges pp. 361-385

Annalisa Prencipe, Sasson Bar-Yosef and Henri Dekker

Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms pp. 387-402

Luis Gomez-Mejia, Cristina Cruz and Claudia Imperatore

Conservatism and Equity Ownership of the Founding Family pp. 403-430

Shuping Chen, Xia Chen and Qiang Cheng

Real Earnings Management and Accrual-based Earnings Management in Family Firms pp. 431-461

Ann-Kristin Achleitner, Nina G�nther, Christoph Kaserer and Gianfranco Siciliano

Internal Controls in Family-Owned Firms pp. 463-482

Dan Weiss

Volume 23, issue 2, 2014

Information Consequences of Accounting Conservatism pp. 173-198

Juan Manuel García Lara, Beatriz Garcia Osma and Fernando Penalva

Value Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale: The US Evidence pp. 199-226

Mustafa Ciftci, Masako Darrough and Raj Mashruwala

Disclosure Regulation in Duopoly Markets: Proprietary Costs and Social Welfare pp. 227-255

Jeroen Suijs and Jacco L. Wielhouwer

Thinly Traded Growth Stocks: A Joint Examination of Transparency in Communication and the Trading Platform pp. 257-289

Miles Gietzmann and Ivana Raonic

Absence and Variant Modes of Presence of Management Accounting in New Product Development - Theoretical Refinement and Some Empirical Evidence pp. 291-334

Jani Taipaleenm�ki

Business Involvement in Accounting: A Case Study of International Financial Reporting Standards Adoption and the Work of Accountants pp. 335-356

Anna-Maija Lantto

Volume 23, issue 1, 2014

The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK pp. 1-23

Elisabeth Dedman, Asad Kausar and Clive Lennox

Stale and Scale Effects in Markets-Based Accounting Research: Evidence from the Valuation of Dividends pp. 25-55

Igor Goncharov and David Veenman

External Auditor Reassessment of Client Business Risk Following the Issuance of a Comment Letter by the SEC pp. 57-85

Miles B. Gietzmann and Angela K. Pettinicchio

Accounting as a Technology of Government in the Portuguese Empire: The Development, Application and Enforcement of Accounting Rules During the Pombaline Era (1761-1777) pp. 87-115

Delfina Gomes, Garry D. Carnegie and Lúcia Lima Rodrigues

The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes - Lessons to be Learnt from Past Experience pp. 117-141

Jens M�ller

Accountability and Role Effects in Balanced Scorecard Performance Evaluations When Strategy Timeline Is Specified pp. 143-165

Geoffrey Bartlett, Eric Johnson and Philip Reckers