European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

From Taylor & Francis Journals
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Volume 22, issue 4, 2013

Managing in a Complex World: Accounting and Governance Choices in Hospitals pp. 647-684

Eddy Cardinaels and Naomi Soderstrom

Extracting Sustainable Earnings from Profit Margins pp. 685-718

Eli Amir, Eti Einhorn and Itay Kama

Audit Quality and Banks' Assessment of Disclosed Accounting Information pp. 719-738

Ling Chu, Robert Mathieu and Chima Mbagwu

The Role of Financial, Macroeconomic, and Non-financial Information in Bank Loan Default Timing Prediction pp. 739-763

Alnoor Bhimani, Mohamed Azzim Gulamhussen and Samuel Da-Rocha-Lopes

A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective pp. 765-785

Tiina Henttu-Aho and Janne J�rvinen

Investment and Liquidation Incentives under Solvency Tests and Legal Capital pp. 787-808

Stefan Wielenberg

Volume 22, issue 3, 2012

Do Managers Trade on Public or Private Information? Evidence from Fundamental Valuations pp. 427-465

David Veenman

The Relevance of Financial versus Non-Financial Information for the Valuation of Venture Capital-Backed Firms pp. 467-511

Soenke Sievers, Christopher F. Mokwa and Georg Keienburg

The Role of Information in Building Reputation in an Investment/Trust Game pp. 513-532

Radhika Lunawat

Comparing Abnormal Accruals Estimates across Samples: An International Test pp. 533-572

Erik Peek, Roger Meuwissen, Frank Moers and Ann Vanstraelen

Competitive Procurement of Auditing Services with Limited Information pp. 573-605

Monika Causholli, W. Robert Knechel, Haijin Lin and David Sappington

The Effects of Audit Committee Members' Age and Additional Directorships on the Cost of Equity Capital in the USA pp. 607-643

Mai Dao, Hua-Wei Huang and Jishan Zhu

Volume 22, issue 2, 2013

How Important are Earnings Announcements as an Information Source? pp. 221-256

Sudipta Basu, Truong Xuan Duong, Stanimir Markov and Eng-Joo Tan

The Stewardship Role of Analyst Forecasts, and Discretionary Versus Non-discretionary Accruals pp. 257-296

Peter O. Christensen, Hans Frimor and Florin Sabac

Investment Decisions on Long-term Assets: Integrating Strategic and Financial Perspectives pp. 297-336

Fábio Frezatti, Diógenes de Souza Bido, Ana Paula Capuano Da Cruz, Marcelo Francini Girão Barroso and Maria José de Camargo Machado

Non-audit Services and Audit Quality: Evidence from Private Firms pp. 337-366

Tobias Svanstr�m

Sooner or Later? -- Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility pp. 367-390

Rainer Niemann and Caren Sureth

Headquarters−Subsidiary Interdependencies and the Design of Performance Evaluation and Reward Systems in Multinational Enterprises pp. 391-424

Yan Du, Marc Deloof and Ann Jorissen

Volume 22, issue 1, 2013

Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research pp. 1-37

Ulf Br?ggemann, J?rg-Markus Hitz and Thorsten Sellhorn

The Impact of Corporate Governance on IFRS Adoption Choices pp. 39-77

Arnt Verriest, Ann Gaeremynck and Daniel B. Thornton

Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts pp. 79-116

Martin Glaum, Jörg Baetge, Alexander Grothe and Tatjana Oberdörster

Write-offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives pp. 117-150

Urska Kosi and Aljosa Valentincic

The Effect of Conference Calls on Analysts' Forecasts -- German Evidence pp. 151-183

Moritz Bassemir, Zoltan Novotny-Farkas and Julian Pachta

Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting pp. 185-213

Markus C. Arnold and Dominik Schreiber

Volume 21, issue 4, 2012

Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments pp. 655-691

Begoña Giner and Miguel Arce

Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis pp. 693-729

Ann Jorissen, Nadine Lybaert, Raf Orens and Leo Van Der Tas

Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audits pp. 731-765

Mikko Zerni, Elina Haapamäki, Tuukka Järvinen and Lasse Niemi

Are Modified Audit Opinions Related to the Availability of Credit? Evidence from Finnish SMEs pp. 767-796

Lasse Niemi and Stefan Sundgren

Can Auditors be Independent? Experimental Evidence on the Effects of Client Type pp. 797-823

Christopher Koch, Martin Weber and Jens Wüstemann

Volume 21, issue 3, 2012

Designing Management Control Systems to Foster Knowledge Transfer in Knowledge-Intensive Firms: A Network-Based Approach pp. 425-450

Angelo Ditillo

Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems pp. 451-497

Henk J. ter Bogt and Robert W. Scapens

Strategic Cost Management and Institutional Changes in Hospitals pp. 499-531

Sylvia H. Hsu and Sandy Q. Qu

The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study pp. 533-564

Leen Paape and Roland F. Spekl�

Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective pp. 565-589

Caroline Lambert and Samuel Sponem

Organizational Control and Work Effort -- Another Look at the Interplay of Rewards and Motivation pp. 591-621

Jennifer Kunz and Stefan Linder

Self-serving Bias in Annual Report Narratives: An Empirical Analysis of the Impact of Economic Crises pp. 623-648

Thomas Keusch, Laury H.H. Bollen and Harold F.D. Hassink

Volume 21, issue 2, 2012

The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions pp. 193-215

Ann Vanstraelen, Caren Schelleman, Roger Meuwissen and Isabell Hofmann

Economic Consequences of Accounting Enforcement Reforms: The Case of Germany pp. 217-251

J�rgen Ernstberger, Michael Stich and Oliver Vogler

Enforcement of Accounting Standards in Europe: Capital-Market-Based Evidence for the Two-Tier Mechanism in Germany pp. 253-281

J�rg-Markus Hitz, J�rgen Ernstberger and Michael Stich

Capital Allocation Effects of Financial Reporting Regulation and Enforcement pp. 283-296

Roland K�nigsgruber

Value-Driving Activities in Euro-Zone Banks pp. 297-341

Helena Isidro and David Grilo

IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice pp. 343-371

Erlend Kvaal and Christopher Nobes

Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice pp. 373-393

A. William Richardson, Raafat R. Roubi and Kazbi Soonawalla

The Effects of Tolerance for Ambiguity and Task Uncertainty on the Balanced and Combined Use of Project Controls pp. 395-415

Mika Ylinen and Benita Gullkvist

Volume 21, issue 1, 2012

Auditors as Regulatory Actors: The Role of Auditors in Banking Regulation in Switzerland pp. 1-28

Ian P. Dewing and Peter O. Russell

Governance Role of Auditors and Legal Environment: Evidence from Corporate Disclosure Transparency pp. 29-50

Sam Han, Tony Kang and Yong Keun Yoo

Quality Control through Venetian Blinds: Regulating the Swedish Auditing Industry pp. 51-85

Karin Jonnergård

The Basu Measure as an Indicator of Conditional Conservatism: Evidence from UK Earnings Components pp. 87-113

Audrey Hsu, John O'Hanlon and Ken Peasnell

Determinants of Quantitative Information Withholding in Annual Reports pp. 115-151

Florence Depoers and Thomas Jeanjean

The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture pp. 153-182

Parmod Chand, Lorne Cummings and Chris Patel

Compensation and Organisational Performance: Theory, Research and Practice (1-super-st Edition) pp. 183-186

Francesca Franco

Interviews -- Learning the Craft of Qualitative Research Interviewing pp. 186-189

Francesca Franco