Taylor and Francis Journals
European Accounting Review
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2001, Volume 10, Issue 1
- 73-105 Accounting information and the prediction of farm non-viability
by Josep Argiles - 107-131 The relationship between accounting numbers and returns: some empirical evidence from the emerging market of the Czech Republic
by Irena Jindrichovska - 133-147 European languages of account
by R. H. Parker - 149-171 Developing accounting and audit in a transition economy: the Romanian experience
by N. King & A. Beattie & A. -M. Cristescu & P. Weetman - 173-186 The information content of investment tax credits
by Dimosthenis Hevas & Aphroditi Papadaki
2000, Volume 9, Issue 4
- 477-498 Occupational identity of management accountants in Britain and Germany
by Thomas Ahrens & Christopher Chapman - 499-517 To whom are IAS earnings informative? Domestic versus foreign shareholders' perspectives
by Juha Kinnunen & Jyrki Niskanen & Eero Kasanen - 519-539 Is the annual budget really dead?
by Bo-Goran Ekholm & Jan Wallin - 541-567 Modernization versus problematization: value-for-money audit in public services
by I. Lapsley & C. K. M. Pong - 569-587 The effects of national institutions on audit research: evidence from Europe and North America
by Steven Maijoor & Roger Meuwissen & Luc Quadackers - 589-591 The future of the accounting profession in Europe
by Peter Walton - 593-601 What is the role of Europe in an increasingly harmonized world?
by Frank Harding - 603-624 Challenges facing the accountancy profession
by Henri Olivier - 625-638 Regulating auditor independence
by Erik Van Der Plaats - 639-642 The auditor market and auditor independence
by Rolf Windmoller - 643-654 Accounting and financial audit harmonization in the European Union
by Jose Luis Lopez Combarros - 655-672 Financial reporting enforcement mechanisms as an element of corporate governance in Germany and reflections on their further development
by Klaus-Peter Naumann
2000, Volume 9, Issue 3
- 337-337 Editorial
by Kari Lukka - 339-340 In appreciation of Dieter Ordelheide
by Anthony Hopwood - 341-343 Obituary: Dieter Ordelheide (1939-2000)
by Michael Power - 345-347 Tribute to Dieter Ordelheide
by Christian Leuz & Dieter Pfaff - 349-369 Evaluating the statistical significance of de facto accounting harmonization: a study of European global players
by Leandro Canibano & Araceli Mora - 371-385 Auditor liability rules under imperfect information and costly litigation: the welfare-increasing effect of liability insurance
by Ralf Ewert & Eberhard Feess & Martin Nell - 387-417 The contractual and value relevance of reported earnings in a dividend-focused environment
by Denis Cormier & Michel Magnan & Bernard Morard - 419-442 Impact of renewable long-term audit mandates on audit quality
by Ann Vanstraelen - 443-452 Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms
by Jyrki Niskanen & Matti Keloharju
2000, Volume 9, Issue 2
- 159-204 Cost allocation in Britain: towards an institutional analysis
by M. N. Ahmed & R. W. Scapens - 205-224 Audit quality: attributes, private safeguards and the role of regulation
by Benito Arrunada - 225-243 Size and book-to-market factors in the relationship between average stock returns and average book returns: some evidence from an emerging market
by Dimitrios Kousenidis & Christos Negakis & Iordanis Floropoulos - 245-263 A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies
by Florence Depoers - 285-319 Comparative management accounting in Europe: an undergraduate education perspective
by Anna Pistoni & Laura Zoni
2000, Volume 9, Issue 1
- 7-29 Environmental disclosures in the annual reports of large companies in Spain
by Jose Moneva & Fernando Llena - 31-52 Environmental management accounting in Europe: current practice and future potential
by Matteo Bartolomeo & Martin Bennett & Jan Jaap Bouma & Peter Heydkamp & Peter James & Teun Wolters - 53-79 A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies
by Carol Adams & Nongnooch Kuasirikun - 81-98 The new social audits: accountability, managerial capture or the agenda of social champions?
by David Owen & Tracey Swift & Christopher Humphrey & Mary Bowerman - 99-109 Experimenting with assessing corporate social responsibility in France: an exploratory note on an initiative by social economy firms
by Michel Capron & Rob Gray - 111-129 Environmental accounting, auditing and reporting in Europe: the role of FEE
by David Collison & Saskia Slomp - 131-144 Stakeholders expectations of an environmental management system: some exploratory research
by Jan Jaap Bouma & Nancy Kamp-Roelands - 151-153 EIASM workshop on 'Managing Cultural Organizations', London, 5-6 January 2001
by Patrick Boylan & Peter Cannon-Brookes & Luca Zan
1999, Volume 8, Issue 4
- 585-607 Regularities in the equity price response to earnings announcements in Spain
by Maria Jose Arcas Pellicer & William Page Rees - 609-629 The value relevance of earnings disaggregation provided in the Spanish profit and loss account
by Begona Giner & Carmelo Reverte - 631-654 Do cash flows reported by firms articulate with their income statements and balance sheets? Descriptive evidence from Finland
by Juha Kinnunen & Markku Koskela - 655-673 Information management and transfer pricing
by Ulf Schiller - 675-700 Russian local governmental reforms: autonomy for accounting development?
by Anatoli Bourmistrov & Frode Mellemvik - 701-730 Success in failure? Reflections on the changing Spanish audit environment
by Maria Antonia Garcia Benau & Emiliano Ruiz Barbadillo & Christopher Humphrey & Walid Al Husaini - 731-747 The future international tax environment and European tax harmonization: a personal view
by Simon James - 749-776 Taxation research in an accounting context: future prospects and interdisciplinary perspectives
by Margaret Lamb & Andrew Lymer - 777-795 An empirical study on the performance of Supreme Audit Institutions in European Union privatizations
by L. Torres & V. Pina - 803-804 Financial accounting reform in Flemish municipalities: an empirical study of implementation and annual financial reports
by Johan Christiaens - 805-813 Towards a global accounting qualification? A Report from the 16th Session of the ISAR Group of the UN Palais de Nations, Geneva, 17-19 February 1999
by Caroline Aggestam
1999, Volume 8, Issue 3
- 421-441 Accounting information, salesforce compensation and acquisition of new customers
by Maximilian Jung & Christian Riegler - 443-461 Accountants and the everyday: or what the papers said about the Irish accountant and tax evasion
by Philip Bougen & Joni Young & Edward Cahill - 463-480 A profile of European accounting research: evidence from leading research journals
by Salvador Carmona & Isabel Gutierrez & Macario Camara - 481-491 Earnings manipulation: cost of capital versus tax
by Aasmund Eilifsen & Kjell Henry Knivsfla & Frode Saettem - 493-497 Earnings manipulation: cost of capital versus tax. A commentary
by Niclas Hellman - 499-521 The images of the Big Six audit firms in the Czech Republic
by Pat Sucher & Peter Moizer & Marcela Zarova - 523-548 'True and fair' in the Netherlands: inzicht or getrouw beeld ?
by Stephen Zeff & Willem Buijink & Kees Camfferman - 549-563 Note on Booth et al., 'Earnings and stock returns: evidence from Germany'
by H. P. Moller - 565-568 Reply to 'Note on "Earnings and stock returns: evidence from Germany" '
by G. Geoffrey Booth & J. Broussard & Otto Loistl - 575-578 Evaluating investment decisions in advanced manufacturing systems: a fuzzy set theory approach
by Magdy Gamal Abdel-Kader
1999, Volume 8, Issue 2
- 195-218 The role of dividends in valuation models used by analysts and fund managers
by Richard Barker - 219-237 Making an accounting entity: the case of the hospital in Finnish health care reforms
by Liisa Kurunmaki - 239-252 Non-audit fees, disclosure and audit quality
by Clive Lennox - 253-263 Board characteristics and audit pricing post-Cadbury: a research note
by Noel O'Sullivan - 265-286 Transfer prices and incentive contracts in vertically-integrated divisionalized companies
by Eric John Slof - 289-301 Internet and the future of reporting in Europe
by Andrew Lymer - 303-319 The future of intelligent Internet agents in European financial reporting
by A. A. Baldwin & S. L. M. Williams - 321-333 Financial reporting on the Internet by leading UK companies
by B. M. Craven & C. L. Marston - 335-350 Financial reporting on the Internet and the external audit
by Roger Debreceny & Glen Gray - 351-364 A survey on the use of the Internet for investor relations in the USA, the UK and Germany
by Dominic Deller & Michael Stubenrath & Christoph Weber - 365-371 External reporting of accounting and financial information via the Internet in Spain
by Catherine Gowthorpe & Oriol Amat - 373-381 The Internet as a vehicle for investor relations: the Swedish case
by Pontus Hedlin - 383-395 Financial information on the Internet: a survey of the homepages of Austrian companies
by Barbara Pirchegger & Alfred Wagenhofer
1999, Volume 8, Issue 1
- 1-22 Reducing the burden of US GAAP reconciliations by foreign companies listed in the United States: the key question of materiality
by Carol Adams & Pauline Weetman & Edward Jones & Sidney Gray - 23-49 Target costing, co-ordination and strategic cost management
by Ralf Ewert & Christian Ernst - 51-65 The future of auditing: the debate in the UK
by David Hatherly - 67-92 Comparative analysis of failure prediction methods: the Finnish case
by Teija Laitinen & Maria Kankaanpaa - 93-113 The Spanish accounting system and international accounting harmonization
by Jose Lainez & Jose Jarne & Susana Callao - 115-137 A description of the contents of the long-form statutory audit reports of a sample of Polish listed companies for 1996
by Marek Schroeder - 139-156 An empirical study of accountability: delegation of responsibility and external disclosure in some Swedish companies
by U. Tornqvist - 157-189 From plan to market: financial statements and economic transition in the East German enterprise
by S. David Young
1998, Volume 7, Issue 4
- 579-604 The role of accrual accounting in restricting dividends to shareholders
by Christian Leuz - 605-621 The margins of accounting
by Peter Miller - 623-635 International transfer pricing and income shifting: evidence from the UK
by P. B. Oyelere & C. R. Emmanuel - 639-653 Qualified audit reports in Finland: evidence from large companies
by Erkki Laitinen & Teija Laitinen - 655-673 Towards the establishment of an internal market for audit services within the European Union
by Steven Maijoor & Willem Buijink & Roger Meuwissen & Arjen Van Witteloostuijn - 675-696 The early adoption of consolidated accounting in Spain
by Araceli Mora & William Rees - 697-707 Internationalization of Dutch accounting firms
by Henk Post & Celeste Wilderom & Sytse Douma - 709-722 Auditing regulation and the statutory auditor's responsibilities in Norway
by A. Eilifsen - 723-751 The development of the role of the audit in the Czech Republic
by Pat Sucher & Ivan Zelenka - 764-766 Fifth Workshop on Management Accounting and Control
by Marta Macias & Carlos Larrinaga - 767-771 Warnings from 'the audit society': an opportunity not to be missed
by Amanda Stephens & Helen Smith
1998, Volume 7, Issue 3
- 357-380 Accounting and Business Economics in Spain
by Vicente Montesinos Julve - 407-440 The development of the role of the statutory audit in the transitional Polish economy
by Danuta Krzywda & Derek Bailey & Marek Schroeder - 441-465 Auditor choices and auditor reporting practices: evidence from Finnish small firms
by Stefan Sundgren - 467-491 Disciplinary practices and auditors in Europe: a comparison between Germany and the Netherlands
by Ivo Blij & Harold Hassink & Gerard Mertens & Reiner Quick - 493-516 Harmonization relating to auditor independence: the Eighth Directive, the UK and Germany
by Lisa Evans & Christopher Nobes - 517-539 Reinventing auditing, redefining consulting and independence
by Kim Klarskov Jeppesen - 541-569 Audit independence and nonaudit services: a comparative study in differing British and French perspectives
by Alain Mikol & Peter Standish - 571-574 Accounting for performance evaluation: effects of uncertainty on the appropriateness of accounting performance measures
by Frank Hartmann
1998, Volume 7, Issue 2
- 163-183 Accounting earnings and firm valuation: the French case
by Pascal Dumontier & Real Labelle - 185-208 Reforming the reform: changing roles for accounting and management in the Italian health care sector
by Giuseppe Marcon & Fabrizio Panozzo - 209-236 The politics of accounting technology in Danish central government
by Peter Skaerbaek - 237-255 Employment and remuneration of Irish chartered accountants: evidence of
by Niamh Brennan & Patrick Nolan - 257-274 Accounting in a European minority language: accounting in Welsh
by Nerys Fuller-Love - 275-288 The Contingency Model of Governmental Accounting Innovations: a discussion
by Norvald Monsen & Salme Nasi - 289-314 International accounting education in Western Europe
by Herve Stolowy & Michel Tenenhaus - 315-321 Considering interrelationships in strategic decisions
by Wolfgang Ossadnik - 323-330 The future shape of harmonization: some responses
by Christopher Nobes - 331-333 The future shape of harmonization: a reply
by John Flower - 345-347 The evolution of corporate governance and management control in a post-socialist society: the case of a Czech textile company
by Jenny van Sten-van't Hoff
1998, Volume 7, Issue 1
- 1-30 Knowledge, motivation and accounting form: an historical exploration
by Alnoor Bhimani - 31-40 A note on the information content of parent company versus consolidated earnings in Finland
by Jyrki Niskanen & Juha Kinnunen & Eero Kasanen - 41-63 A comparison of the information content of US and Danish earnings
by Thomas Plenborg - 65-82 Quality dimensions in external audit services- an external user perspective
by Bent Warming-Rasmussen & Lars Jensen - 83-104 Exploring the influences and constraints on creative accounting in the United Kingdom
by Atul Shah - 105-124 The usefulness of earnings in explaining stock returns in an emerging market: the case of Cyprus
by Nikos Vafeas & Lenos Trigeorgis & Xenia Georgiou - 125-148 Harmonization of the structure of audit firms: incorporation in the UK and Germany
by Lisa Evans & Christopher Nobes
1998, Volume 6, Issue 3
- 355-375 Auditor independence, incomplete contracts and the role of legal liability
by Daron Acemoglu & Miles Gietzmann - 377-392 Delayed price response to the announcements of earnings and its components in Finland
by G. Geoffrey Booth & Juha-Pekka Kallunki & Teppo Martikainen - 393-437 The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice1
by Trevor Boyns & John Richard Edwards & Marc Nikitin - 439-464 Some formal properties of capital maintenance and revaluation systems in financial accounting
by J. M. Gutierrez & G. Whittington - 465-485 An approach for measuring the degree of comparability of financial accounting information
by Vera Krisement - 487-492 The determinants of voluntary financial disclosure by Swiss listed companies: a comment
by Stephen Owusu-Ansah - 493-496 The determinants of voluntary financial disclosure by Swiss listed companies: a reply
by Bernard Raffournier - 501-507 A note on the Quasi-Bayesian audit risk model for dollar unit sampling1
by A. Hernandez-Bastida & F. J. Vazquez-Polo - 509-526 The origin and evolution of charts of accounts in Poland
by Alicja Jaruga & Anna Szychta - 527-539 Whatever happened to the Quadro Fedele?
by Laurence Took - 541-544 EIASM Intensive Seminar and Workshop on Japanese Practices in Management Accounting (Paris, 28-30 October 1996)
by Regine Slagmulder
1998, Volume 6, Issue 2
- 175-197 Accounting and business economics traditions in the Netherlands
by J. L. Bouma & D. W. Feenstra - 199-229 Accounting and business economics traditions in Finland - from a practical discipline into a scientific subject and field of research
by Salme Nasi & Juha Nasi - 231-250 Accounting, economics and management in France: the slow emergence of an 'accounting science'
by Jean Pierre Nioche & Yvon Pesqueux - 253-264 The market for audit services in the Netherlands
by Henk Langendijk - 265-277 The accounting treatment of research and development expenditure: views of UK company accountants
by Bill Nixon - 281-303 The future shape of harmonization: the EU versus the IASC versus the SEC
by John Flower - 305-348 The future shape of harmonization: a reply
by David Cairns
1997, Volume 6, Issue 4
- 557-588 Strategic interventions of management accountants: everyday practice of British and German brewers
by Thomas Ahrens - 589-603 Earnings and stock returns: evidence from Germany
by G. Geoffrey Booth & John Broussard & Otto Loistl - 605-626 An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic
by James Patton & Ivan Zelenka - 627-628 Research on cash flow accounting and analysis
by Gerry Lawson & Peter Moeller - 629-652 The role of cash flows and accruals in explaining security returns: evidence for the UK
by Andreas Charitou - 653-672 Users' perceptions of the need for cash flow statements — Australian evidence
by Christine Yap - 675-679 True and fair view: a European perspective
by Justice Arden - 681-691 The French notion of the image fidele: the power of words
by Bernard Colasse - 693-704 Requirement for a true and fair view — a UK standard-setter's perspective
by Allan Cook - 705-709 True and fair view: a UK auditor's perspective
by Graham Stacy - 711-720 The true and fair view override in the European Accounting Directives
by Karel Van Hulle - 721-730 The true and fair view and the drafting of the Fourth Directive
by Peter Walton - 733-754 Maintaining economic stability as a motive for statutory accounting requirements
by Christoph Kuhner - 755-766 Stability, pseudo-stability, information and pseudo-information
by David Alexander - 767-772 Yet more misconceptions concerning the 'uniformity' of German financial reporting
by Peter Feige - 773-789 Are the 'Big Six' 'big' in Belgium?
by Veronique Weets & Marc Jegers - 791-798 Revising the role of profit-seeking in management and accounting history
by Geoff Jones - 799-801 Relationship between accounting changes and the capital market
by Juan Luis GandIa Cabedo - 801-804 The impact of changes in financial reporting regulation on financial accounting method choice1
by Gerard Mertens - 804-807 Segment reporting: theoretical analysis and empirical approach in Greek enterprises
by Charalambos Spathis - 807-809 Strategy — control — performance: an empirical analysis in large, independent, Belgian firms
by Wim Van der Stede
1997, Volume 6, Issue 1
- 1-17 Debating Spanish audit legislation: the audit law of 1988
by Philip D. Bougen David - 19-44 Activity-based techniques and the death of the beancounter
by Andrew Friedman & Stephen Lyne - 45-68 The influence of company characteristics and accounting regulation on information disclosed by Spanish firms
by A Giner Inchausti - 69-81 Finnish earnings response coefficients: the information content of losses
by Teppo Martikainen & Juha-Pekka Kallunki & Jukka Perttunen - 85-108 The enigma of the Greek auditing profession: some preliminary results concerning the impact of liberalization on auditor behaviour
by Constantinos Caramanis - 109-122 How 'uniform' is financial reporting in Germany? - The example of foreign currency translation
by Peter Feige - 123-129 How 'uniform' is financial reporting in Germany?: some replies
by Christopher Nobes & Gerhard Mueller - 131-145 Cost allocation and product costing in Dutch local government
by G. Jan Van Helden
1996, Volume 5, Issue 4
- 583-586 Research on Corporate Financial Communication and the Stock Market: Editorial
by John Board & Peter Moller & Martin Walker - 587-623 Capital market reactions to earnings announcements: empirical evidence on the difference in the information content of IAS-based earnings and EC-Directives-based earnings
by Kurt Auer - 625-650 Bad debt provisions and intra-industry information transfer in the banking sector
by Carlos Diaz & Stuart McLeay - 651-670 Fixed assets revaluations and their association with stock returns
by Dimitrios Ghicas & Dimosthenis Hevas & Aphroditi Papadaki - 671-691 What causes investor action?
by Niclas Hellman - 693-713 Semi-annual earnings announcements and market reaction: some recent findings for a small capital market
by Gert van Huffel & Philip Joos & Hubert Ooghe - 715-741 The measurement of the economic performance of the US Nonfinancial Corporate Business Sector 1946-1990: an application of the shareholder value creation concept
by Gerald Lawson - 743-762 In defence of Russian accounting: a reply to foreign critics
by Jaroslav Sokolov & Valery Kovalev - 763-765 Accounting for financial derivatives: a conceptual and practice approach
by Alicia Costa - 765-767 Economic aspects of audit regulation and auditor liability
by Marleen Willekens - 769-774 EIASM Workshop on Accounting in Europe No. 4
by Elin Sundgaard
1996, Volume 5, Issue 3
- 401-411 Accounting and business economics traditions: a missing European connection?
by Stefano Zambon - 413-434 Accounting and the business economics tradition in Germany
by Walther Busse von Colbe - 435-448 Accounting and business economics traditions in Sweden
by Sten Jonsson - 449-481 Accounting and the absence of a business economics tradition in the United Kingdom
by Christopher Napier - 483-493 Truer and fairer. Uninvited comments on invited comments
by David Alexander - 495-506 True and fair view
by Dieter Ordelheide - 507-521 The legal liability of auditors in Germany
by Reiner Quick - 523-543 Change and choice in Hungarian accounting practice
by K. Illes & P. Weetman & A. H. Clarkson & M. Fraser - 545-557 True and fair in the Czech Republic: a note on local perceptions
by Pat Sucher & Willie Seal & Ivan Zelenka - 559-562 Control issues in the Italian public sector: limits and opportunities
by Mariacristina Bonti - 563-567 Accounting for leases: an international perspective
by Simon Gao
1996, Volume 5, Issue 2
- 177-198 Audit committee effectiveness and the audit fee
by Paul Collier & Alan Gregory - 199-216 Stock returns and earnings announcements in Finland
by Juha-Pekka Kallunki - 217-237 Audit risk and audit programmes: archival evidence from four Dutch audit firms
by Luc Quadackers & Theodore Mock & Steven Maijoor - 239-241 Research Forum: cross border comparisons Introduction
by Jean-Claude Scheid - 243-269 Goodwill and the difference arising on first consolidation
by David Alexander & Simon Archer - 271-298 Provisions and contingencies: an Anglo-French investigation
by David Alexander & Simon Archer & Pascale Delvaille & Valerie Taupin - 299-316 Depreciation: concepts and practices in France and the UK
by Alain Burlaud & Michel Messina & Peter Walton - 317-337 Harmonizing the notes in the UK and France: a case study in de jure harmonization
by R. H. Parker - 339-359 Accounting in Turkey with reference to the particular problems of lease transactions
by T. E. Cooke & T. Curuk - 361-373 Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law
by Lisa Evans & Christopher Nobes - 375-382 Prudence: a principle or an attitude?
by Karel van Hulle - 383-387 Preparation and information content of consolidated financial statements
by Jos Blomrnaert - 387-390 Quantitative aspects of compensation of losses and their effect on the company annual accounts
by G. W. J. M. Kampschoer