European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

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Volume 20, issue 4, 2011

Performance Measurement and Incentive Compensation: An Empirical Analysis and Comparison of Chinese and Western Firms' Practices pp. 639-667

Kenneth A. Merchant, Wim A. Van der Stede, Thomas W. Lin and Zengbiao Yu

The Information Content of Earnings Components: Evidence from the Chinese Stock Market pp. 669-692

Gongmeng Chen, Michael Firth and Daniel Ning Gao

CPA-Firm Merger: An Investigation of Audit Quality pp. 727-761

Taychang Wang, Chiawen Liu and Chien-Heng Jennifer Chang

Volume 20, issue 3, 2011

Regulating Audit beyond the Crisis: A Critical Discussion of the EU Green Paper pp. 431-457

Christopher Humphrey, Asad Kausar, Anne Loft and Margaret Woods

Residual Income Valuation Models and Inflation pp. 459-483

David Ashton, Ken Peasnell and Pengguo Wang

Artificial Intelligence Measurement of Disclosure (AIMD) pp. 485-519

Michael Grüning

Strategic Transfer Pricing and Social Welfare under Product Differentiation pp. 521-550

Kenji Matsui

Customer Orientation and Management Control in the Public Sector: A Garbage Can Analysis pp. 551-581

Fredrika Wiesel, Sven Modell and Jodie Moll

Volume 20, issue 2, 2011

Accounting, Governance and the Crisis: Is Risk the Missing Link? pp. 215-231

Michel Magnan and Garen Markarian

IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability pp. 233-262

Sylvain Durocher and Yves Gendron

The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions pp. 263-288

Mattias Hamberg, Mari Paananen and Jiri Novak

A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting and Beyond Budgeting pp. 289-319

Stephen Hansen

Regulating Audit in Europe: The Case of the Implementation of the EU Eighth Directive in Denmark 1984-2006 pp. 321-354

Kim Jeppesen and Anne Loft

Pricing in a Service Sector Context: Accounting and Marketing Logics in the Hotel Industry pp. 355-388

Ruth Mattimoe and Will Seal

Ownership Structure and the Cost of Debt pp. 389-416

Juan Pedro Sanchez-Ballesta and Emma Garcia-Meca

Key Concepts in Ethnography pp. 417-418

Teemu Malmi

Management Accounting in Enterprise Resource Planning Systems pp. 418-422

Lili-Anne Kihn and Lauri Lepisto

Engaging Crystallization in Qualitative Research: An Introduction pp. 422-425

Carlos Larrinaga

Volume 20, issue 1, 2011

In Pursuance of Successful Research pp. 1-5

Salvador Carmona

On Successful Research pp. 7-26

James Ohlson

In Search of 'Successful' Accounting Research pp. 27-39

Wai Fong Chua

Good Analytical Research pp. 41-51

John Christensen

Successful Research: In Whose Eyes? pp. 53-55

Barbara Czarniawska

Ultimate Ownership and Earnings Conservatism pp. 57-80

Carolina Bona-Sanchez, Jeronimo Perez-Aleman and Domingo Javier Santana-Martin

Stock Price Reaction to Non-financial News in European Technology Companies pp. 81-111

Beatriz Cuellar Fernandez, Yolanda Fuertes and Jose Antonio Lainez Gadea

The Economy of Music Programs and Organizations. A Micro Analysis and Typology pp. 113-148

Marcello Mariani and Luca Zan

Management Control without Budgets: A Field Study of 'Beyond Budgeting' in Practice pp. 149-181

Katarina Østergren and Inger Stensaker

Book review pp. 183-186

Sven Modell

Intellectual Capital Reporting: Lessons from Hong Kong and Australia pp. 186-189

Stefano Zambon

Malea Fashion District: A New Way to Learn Managerial Accounting Antonio Davila and Daniel Oyon pp. 190-192

Kenneth Merchant

Management Accounting Catherine Gowthorpe pp. 192-195

Andreas Hoffjan and Julia Kornacker

Financial Black Holes: Accounting for Privately Financed Roads in the UK pp. 196-198

Susan Newberry

When Professionals have to Lead: A New Model for High Performance pp. 198-202

Fiona Anderson-Gough

Volume 19, issue 4, 2010

Auditor Independence and the Cost of Capital Before and After Sarbanes-Oxley: The Case of Newly Issued Public Debt pp. 633-664

Eli Amir, Yanling Guan and Gilad Livne

The Impact of Regulatory Enforcement and Audit upon IFRS Compliance - Evidence from China pp. 665-692

Jean Jinghan Chen and Haitao Zhang

The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World pp. 693-738

Cristina Gaio

Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities pp. 739-773

Isabel Costa Lourenco and Jose Dias Curto

Post-Earnings Announcement Drift in Spain and Behavioural Finance Models pp. 775-815

Carlos Forner and Sonia Sanabria

On the Appropriateness of Performance-Based Compensation for Supervisory Board Members - An Agency Theoretic Approach pp. 817-835

Barbara Schondube-Pirchegger and Jens Robert Schondube

Article Contribution and Subsequent Citation Rates: Evidence from European Accounting Review pp. 837-855

Geert Van Campenhout and Tom Van Caneghem

Intellectual Capital Reporting: Lessons from Hong Kong and Australia pp. 857-860

Stefano Zambon and Sven Modell

Malea Fashion District: A New Way to Learn Managerial Accounting pp. 860-862

Kenneth Merchant and Stefano Zambon

Volume 19, issue 3, 2010

Anthony G. Hopwood, 1944-2010 pp. 395-398

Salvador Carmona and Kari Lukka

How did Financial Reporting Contribute to the Financial Crisis? pp. 399-423

Mary Barth and Wayne Landsman

Measurement Issues in Financial Reporting pp. 425-428

Katherine Schipper and Marco Trombetta

Accounting Choice and Earnings Quality: The Case of Software Development pp. 429-459

Mustafa Ciftci

Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry pp. 461-493

A. Quagli and F. Avallone

The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and their Advisors pp. 495-509

Joachim Gassen and Kristina Schwedler

The Impact of Introducing Estimates of the Future on International Comparability in Earnings Expectations pp. 511-534

Christina Dargenidou and Stuart McLeay

The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU pp. 535-578

Joseph Aharony, Ran Barniv and Haim Falk

Optimal Precision of Accounting Information in Debt Financing pp. 579-602

Robert Göx and Alfred Wagenhofer

The Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis pp. 603-627

Emma Garcia-Meca and Juan Sanchez-Ballesta

Volume 19, issue 2, 2010

Balancing Multiple Competing Objectives with a Balanced Scorecard pp. 203-246

Heidi Sundin, Markus Granlund and David Brown

Towards Sustaining the Status Quo: Business Talk of Sustainability in Finnish Corporate Disclosures 1987-2005 pp. 247-274

Matias Laine

The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes pp. 275-310

Frank Hartmann, David Naranjo-Gil and Paolo Perego

Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States pp. 311-341

Deborah Schanz and Sebastian Schanz

The Role of Taxes in Compensation: A Case of Shareholder Expropriation pp. 343-374

Annita Florou

Shadowing and Other Techniques for Doing Fieldwork in Modern Societies pp. 375-378

Deryl Northcott

Management ethics, contemporary context pp. 378-385

Ken McPhail

Financial management for local government pp. 385-389

Ileana Steccolini

Volume 19, issue 1, 2010

Editorial pp. 1-5

Salvador Carmona

Determinants of Corporate Financial Disclosure in an Unregulated Environment: Evidence from the Early 20th Century pp. 7-34

Wouter Van Overfelt, Marc Deloof and Ann Vanstraelen

Does Valuation Model Choice Affect Target Price Accuracy? pp. 35-72

Efthimios Demirakos, Norman Strong and Martin Walker

The Periodic Review of Performance Indicators: An Empirical Investigation of the Dynamism of Performance Measurement Systems pp. 73-96

Jean-Francois Henri

Employees, Non-financial Reports and Institutional Arrangements: A Study of Accounts in the Workplace pp. 97-130

Thomas Riise Johansen

Big Auditors, Private Firms and Accounting Conservatism: Spanish Evidence pp. 131-159

Manuel Cano-Rodriguez

Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases pp. 161-190

Bernard Raffournier and Alain Schatt

Contemporary Issues in Accounting pp. 191-192

Martin Messner

Business Planning and Control: Integrating Accounting, Strategy and People pp. 193-197

Josep Bisbe

A history of auditing: The changing audit process in Britain from the nineteenth century to the present day pp. 197-199

Mara Cameran