European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

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Volume 16, issue 4, 2007

IFRS Adoption and Accounting Quality: A Review pp. 675-702

Naomi Soderstrom and Kevin Jialin Sun

Capitalization of R&D and the Informativeness of Stock Prices pp. 703-726

Dennis Oswald and Paul Zarowin

Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence pp. 727-755

Juan Manuel Garcia Lara, Beatriz Garcia Osma and Fernando Penalva

Knowledge Translation in Management Accounting and Control: A Case Study of a Multinational Firm in Transitional Economies pp. 757-789

Sinikka Moilanen

Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies pp. 791-826

Fabrizio Cerbioni and Antonio Parbonetti

The Effects of Corporate Governance on the Relationship between Innovative Efforts and Performance pp. 827-854

Johnny Jermias

Volume 16, issue 3, 2007

Towards a More Comprehensive Understanding of the Roles of Management Accountants pp. 469-498

Sean Byrne and Bernard Pierce

The Cost of Customer Satisfaction: A Framework for Strategic Cost Management in Service Industries pp. 499-530

Antonella Cugini, Antonella Caru and Fabrizio Zerbini

Financial Consequences in Foreign Subsidiary Manager Performance Evaluations pp. 531-554

Lili-Anne Kihn

The Association between Board Composition and Different Types of Voluntary Disclosure pp. 555-583

S. Lim, Z. Matolcsy and D. Chow

XBRL: An (Open) Source of Enlightenment or Disillusion? pp. 585-623

Joanne Locke and Alan Lowe

Judges' Attitudes toward the Public Accounting Profession pp. 625-645

Philip Reckers, Marianne Jennings, D. Jordan Lowe and Kurt Pany

Volume 16, issue 2, 2007

Simulation-Based Comparison of Existent IAS 19 Accounting Options pp. 243-276

Matthias Amen

Does Pro Forma Reporting Bias Analyst Forecasts? pp. 277-298

Patric Andersson and Niclas Hellman

Accounting Students and Communication Apprehension: A Study of Spanish and UK Students pp. 299-322

Jose L. Arquero, Trevor Hassall, John Joyce and Jose A. Donoso

The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective pp. 323-362

Joerg-Markus Hitz

Explaining the Non-Adoption of Post-Completion Auditing pp. 363-398

Jari Huikku

Corporate Compliance with Non-Mandatory Statements of Best Practice: The Case of the ASB Statement on Interim Reports pp. 399-427

Musa Mangena and Venancio Tauringana

External Auditors, Audit Committees and Earnings Management in France pp. 429-454

Charles Piot and Remi Janin

Volume 16, issue 1, 2007

The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder pp. 5-33

Lorenzo Patelli and Annalisa Prencipe

Auditing Stories about Discomfort: Becoming Comfortable with Comfort Theory pp. 35-58

Thomas Carrington and Bino Catasus

Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications pp. 59-97

Trevor Hopper and Maria Major

Making Business Partners: A Case Study on how Management Accounting Culture was Changed pp. 99-142

Marko Jarvenpaa

Customer Focus - An Accountability Dilemma pp. 143-171

Mikael Caker

The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research pp. 173-196

Robert H. Chenhall and Frank Moers

Endogeneity in Management Accounting Research: A Comment pp. 197-205

Laurence Van Lent

Endogeneity and Empirical Accounting Research pp. 207-215

David F. Larcker and Tjomme O. Rusticus

Endogeneity: A Reply to Two Different Perspectives pp. 217-221

Robert H. Chenhall and Frank Moers

Volume 15, issue 4, 2006

Editorial pp. 443-444

Salvador Carmona

Contracting on the Stock Price and Forward-Looking Performance Measures pp. 445-464

Shane Dikolli and Igor Vaysman

On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland pp. 465-505

Pascale Lapointe-Antunes, Denis Cormier, Michel Magnan and Sophie Gay-Angers

Introduction to the Special Section on Conservatism in Accounting pp. 507-509

James Ohlson and Laurence Van Lent

Identifying Conditional Conservatism pp. 511-525

Stephen Ryan

International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing pp. 527-564

Joachim Gassen, Rolf Uwe Fulbier and Thorsten Sellhorn

Capitalization of Costs and Expected Earnings Growth pp. 565-583

Kenton Yee

Some Informational Aspects of Conservatism pp. 585-604

Avraham Beja and Dan Weiss

Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study pp. 605-626

William Brown, Haihong He and Karen Teitel

The Impact of Accounting Conservatism on the Compensation Relevance of UK Earnings pp. 627-649

Vincent O'connell

Book Review pp. 651-656

Stella Fearnley

EUROPEAN ACCOUNTING REVIEW pp. 665-668

Kate Greig

ANNOUNCEMENT pp. 669-670

Kate Greig

Volume 15, issue 3, 2006

On the Role of Receivables in Managing Salesforce Incentives pp. 311-324

Anil Arya, John Fellingham, Hans Frimor and Brian Mittendorf

The Value Relevance of Financial Accounting Information in a Transition Economy: The Case of the Czech Republic pp. 325-349

Katerina Hellstrom

'The True and Fair View' of Executive Stock Option Valuation pp. 351-366

Seppo Ikaheimo, Nuutti Kuosa and Vesa Puttonen

Multiple Origins of Accounting? An Early Italian Example of the Development of Accounting for Managerial Purposes pp. 367-401

Valerio Antonelli, Trevor Boyns and Fabrizio Cerbioni

Differential Interpretations, Private Information and Trading Volume Around French Firms' Good News vs. Bad News Preliminary Announcements pp. 403-429

Salim Chahine

Volume 15, issue 2, 2006

Why an auditor can't be competent and independent: A french case study pp. 153-179

Chrystelle Richard

Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV) pp. 181-218

Marie Chavent, Yuan Ding, Linghui Fu, Hervé Stolowy and Huiwen Wang

Institutional and negotiated order perspectives on cost allocations: The case of the Swedish university sector pp. 219-251

Sven Modell

Improving bankruptcy prediction with Hidden Layer Learning Vector Quantization pp. 253-271

Joao Neves and A. Vieira

Timeliness of corporate annual financial reporting in Greece pp. 273-287

Stephen Owusu-Ansah and Stergios Leventis

On public sector accounting change: Epistemic communities, consultants, naive officials and a reply to humphrey pp. 289-296

Mark Christensen

Volume 15, issue 1, 2006

Contract-Based budgeting in health care: A study of the institutional processes of accounting change pp. 3-36

Timo Hyvonen and Janne Jarvinen

The negative impact of R&D capitalization: A value relevance approach pp. 37-61

Anne Jeny and Thomas Jeanjean

Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption pp. 63-87

Christopher Nobes and Hans Robert Schwencke

Swedish auditors' view of auditing: Doing things right versus doing the right things pp. 89-114

Peter Ohman, Einar Hackner, Anna-Maria Jansson and Finn Tschudi

Hedge accounting incentives for cash flow hedges of forecasted transactions pp. 115-135

Barbara Pirchegger