European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

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Volume 18, issue 4, 2009

How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects pp. 667-695

David Naranjo-Gil, Victor Maas and Frank Hartmann

Stakeholder Reporting: The Spanish Tobacco Monopoly (1887-1986) pp. 697-717

Macario Camara, Eva Chamorro and Alonso Moreno

On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform pp. 719-723

Irvine Lapsley, Riccardo Mussari and Gert Paulsson

Consequences and Costs of Financial Reporting Compliance for Local Government pp. 725-744

Robyn Pilcher and Graeme Dean

Diffusion of an Accounting Innovation: Fixed Asset Accounting in the NHS in Wales pp. 745-764

Howard Mellett, Neil Marriott and Louise Macniven

Accrual Accounting in EU Local Governments: One Method, Several Approaches pp. 765-807

Vicente Pina, Lourdes Torres and Ana Yetano

On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity pp. 809-836

Michela Arnaboldi and Irvine Lapsley

Two Hundred Years of Accounting Research pp. 837-840

Trevor Boyns

An Analysis of the Role of the Textbook in the Construction of Accounting Knowledge pp. 840-845

Michael Habersam

Corporate Reporting and Company Law pp. 845-848

Simon Norton

Volume 18, issue 3, 2009

Forward-Looking Disclosures, Financial Verifiability and Analysts' Forecasts: A Study of Cross-Listed European Firms pp. 435-473

Saverio Bozzolan, Marco Trombetta and Sergio Beretta

Disclosed Values of Option-Based Compensation - Incompetence, Deliberate Underreporting or the Use of Expected Option Life? pp. 475-513

Ken Bechmann and Toke Hjortshøj

Research the American Way: The Role of US Elites in Disseminating and Legitimizing Canadian Academic Accounting Research pp. 515-569

Sandy Qu, Shujun Ding and Shelley Lukasewich

The True and Fair View in the European Union pp. 571-594

David Alexander and Eva Eberhartinger

Editorial Note pp. 595-595

Salvador Carmona

In Search of Management Accounting Theory pp. 597-620

Teemu Malmi and Markus Granlund

'We have never been Post-modern': On the Search of Management Accounting Theory pp. 621-630

Paolo Quattrone

Agreeing on Problems, Where are the Solutions? A Reply to Quattrone pp. 631-639

Teemu Malmi and Markus Granlund

Corporate Social Responsibility: Readings and Cases in a Global Context pp. 641-644

Massimiliano Bonacchi

The Routledge Companion to Fair Value and Financial Reporting pp. 645-648

Garen Markarian

Visualising Intangibles: Measuring and Reporting in the Knowledge Economy pp. 648-652

Matti Skoog

Volume 18, issue 2, 2009

The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis pp. 203-239

Klaus Derfuss

Institutional Logics, ICT and Stability of Management Accounting pp. 241-275

Timo Hyvonen, Janne Jarvinen, Jukka Pellinen and Tapani Rahko

Introduction to the Special Section on Accounting, Innovation and Entrepreneurship pp. 277-280

Antonio Davila and Daniel Oyon

Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities pp. 281-311

Antonio Davila, George Foster and Daniel Oyon

Initial Retention of External Accountants in Startup Ventures pp. 313-340

Gavin Cassar and Christopher Ittner

The Multiplicity of Controls and the Making of Innovation pp. 341-369

Silvana Revellino and Jan Mouritsen

The Choice of Interactive Control Systems under Different Innovation Management Modes pp. 371-405

Josep Bisbe and Ricardo Malagueno

Auditing, Trust and Governance: Developing Regulation in Europe pp. 407-408

William Messier

Global Accountabilities: Participation, Pluralism and Public Ethics pp. 408-412

John Roberts

Sustainability Accounting and Accountability pp. 413-420

Taran Patel

Volume 18, issue 1, 2009

Editorial pp. 1-5

Salvador Carmona

R&D Expenditure and Earnings Targets pp. 7-32

Beatriz Garcia Osma and Steven Young

Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SA's Erika and AZF Incidents pp. 33-62

Charles Cho

US Institutional Investors Response to the News Flow of Intangibles Intensive European Stocks: A Study of European BioTech and Pharma Stocks pp. 63-92

Monica Espinosa, Miles Gietzmann and Ivana Raonic

Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect on Performance pp. 93-122

Fabien De Geuser, Stella Mooraj and Daniel Oyon

The Value-Relevance of Financial Statement Recognition versus Note Disclosure: Evidence from Goodwill Accounting pp. 123-140

Khaled Al Jifri and David Citron

Accounting and the Truth of Earnings Reports: Philosophical Considerations pp. 141-175

Norman Macintosh

International Accounting (1st Edition) Timothy S. Doupnik and Hector B. Perera Boston: McGraw-Hill/Irwin, 2007, xvi+640 pp.+CD, $155.94, $84.51 (paperback), ISBN-13: 978-0-07-250775-1, ISBN-10: 0-07-250775-6 pp. 177-179

Hannu Schadewitz

Management Accounting Change: Approaches and Perspectives Danture Wickramasinghe and Chandana Alawattage Routledge, Oxon, 2007, xxii + 546 pp., £35.14, ISBN: 978-0-415-39331-7 (hbk); 978-0-415-39332-4 (pbk) pp. 180-183

Maria Major

Confession and Bookkeeping: The Religious, Moral, and Rhetorical Roots of Modern Accounting, by James Aho State University of New York Press, Albany, 2005, xx + 131, US$16.95, ISBN 0-7914-6546-2 pp. 183-186

Christopher Napier

Volume 17, issue 4, 2008

Private Equity Investments and Disclosure Policy pp. 607-639

Christof Beuselinck, Marc Deloof and Sophie Manigart

Discretionary Accruals and Auditor Behaviour in Code-Law Contexts: An Application to Failing Spanish Firms pp. 641-666

Laura Arnedo Ajona, Fermin Lizarraga Dallo and Santiago Sanchez Alegria

Accounting and the 'Art of Government': Margaret of Austria in Abruzzo (1539-86) pp. 667-695

Massimo Sargiacomo

Carbon Trading: Accounting and Reporting Issues pp. 697-717

Jan Bebbington and Carlos Larrinaga

Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure pp. 719-745

Ans Kolk, David Levy and Jonatan Pinkse

The Value Relevance of Greenhouse Gas Emissions Allowances: An Exploratory Study in the Related United States SO2 Market pp. 747-764

Derek Johnston, Stephan Sefcik and Naomi Soderstrom

Volume 17, issue 3, 2008

Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes pp. 423-445

Daniel Perez, Vicente Salas-Fumas and Jesús Saurina

Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market pp. 447-469

Brenda Van Tendeloo and Ann Vanstraelen

A Comparison of Error Rates for EVA, Residual Income, GAAP-earnings and Other Metrics Using a Long-Window Valuation Approach pp. 471-502

John Forker and Ronan Powell

The Use of Valuation Models by UK Investment Analysts pp. 503-535

Shahed Imam, Richard Barker and Colin Clubb

Experienced and Novice Investors: Does Environmental Information Influence Investment Allocation Decisions? pp. 537-557

Claus Holm and Pall Rikhardsson

On the Conditions under which Audit Risk Increases with Information pp. 559-585

Yasuhiro Ohta

Volume 17, issue 2, 2008

Cybersecurity, Capital Allocations and Management Control Systems pp. 215-241

Lawrence Gordon, Martin Loeb, Tashfeen Sohail, Chih-Yang Tseng and Lei Zhou

Audit-Firm Portfolio Characteristics and Client Financial Reporting Quality pp. 243-270

Ann Gaeremynck, Sofie Van Der Meulen and Marleen Willekens

An Experiment in Fair Value Accounting: UK Investment Vehicles pp. 271-303

Jo Danbolt and William Rees

Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality pp. 305-330

Bradley Pomeroy and Daniel Thornton

The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms pp. 331-360

Jere Francis, Inder Khurana, Xiumin Martin and Raynolde Pereira

Do First and Third Quarter Unaudited Financial Reports Matter? The Portuguese Case pp. 361-392

Carlos Alves and F. Teixeira Dos Santos

Volume 17, issue 1, 2008

Editorial pp. 1-4

The Editors

Governance and Merger Accounting: Evidence from Stock Price Reactions to Purchase versus Pooling pp. 5-35

F. Asis Martinez-Jerez

Groves Mechanism vs. Profit Sharing for Corporate Budgeting - An Experimental Analysis with Preplay Communication pp. 37-63

Markus Arnold, Eva Ponick and Heike Schenk-Mathes

The Governance of Accounting Academia: Issues for a Debate pp. 65-86

Rihab Khalifa and Paolo Quattrone

Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough pp. 87-96

Anthony Hopwood

Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia pp. 97-127

Yves Gendron

Legitimacy and Identity in Germanic Management Accounting Research pp. 129-159

Martin Messner, Calbrecht Becker, Utz Schaffer and Christoph Binder

Evidence and Implications of Multiple Paradigms in Accounting Knowledge Production pp. 161-191

Joanne Locke and Alan Lowe

Book Reviews pp. 193-202

The Editors

CALL FOR PAPERS pp. 203-205

The Editors

CALL FOR PAPERS pp. 207-208

The Editors

IPA 2009 announcement pp. 209-209

The Editors