Content
1996, Volume 5, Issue 3
- 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 - 390-396 Quantitative aspects of compensation of losses and their effect on the company annual accounts
by Regine Slagmulder
1996, Volume 5, Issue 1
- 1-28 Cost accounting in Finland: current practice and trends of development
by Kari Lukka & Markus Granlund - 29-56 Auditor licensing in the European Union: a comparative study based on cultural differences
by John Margerison & Peter Moizer - 57-75 Mark-to-market accounting, hedge accounting or historical cost accounting for derivative financial instruments? A survey of financial analysts in Denmark
by Frank Thinggaard - 77-90 The development and status of auditing in Russia
by Svetlana Bychkova - 91-104 European congresses of accounting: a review of their history
by David Forrester - 105-114 The development of auditing and the problems of its reform in Lithuania
by Vaclovas Lakis - 115-147 The regulation of joint ventures in Hungary
by Jozsef Rooz & Imre Sztano & Fudit Lakis - 151-155 Disclosure of profit forecasts during takeover bids
by Niamh Brennan - 156-159 Accounting changes and the use of financial statements: a study among investment analysts
by Ruud Vergoossen - 779-782 Editorial
by Simon Archer - 783-794 Accounting and taxation in Europe — A comparative overview
by Martin Hoogendoorn - 795-814 The link between commercial accounting and tax accounting in sweden
by Kristina Artsberg - 815-833 The relationship between accounting and taxation in Denmark
by Merete Christiansen - 835-844 The relationship between accounting and taxation in Norway
by Aasmund Eilifsen - 845-857 Relationships between accounting and taxation in France
by A. Frydlender & D. Pham - 859-869 Relationship between accounting and taxation in the Czech Republic
by Jaroslava Holeckova - 871-882 Accounting and taxation in the Netherlands
by Martin Hoogendoorn - 883-897 The relationship between accounting and taxation in Poland
by Alicja Jaruga & Ewa Walinska & Andrzej Baniewicz - 899-914 The relationship between taxation and financial accounting in Finland
by Marko Jarvenpaa - 915-931 The principle of fiscal neutrality: the cornerstone of the relationship between financial reporting and taxation in Belgium
by Ann Jorissen & Luc Maes - 933-949 The relationship between accounting and taxation: The United Kingdom
by Margaret Lamb - 951-962 The relationship between accounting and taxation in the Republic of Ireland
by Aileen Pierce - 963-979 The relationship between financial and tax accounting in Germany — the authoritativeness and reverse authoritativeness principle
by Dieter Pfaff & Thomas Schroer - 981-989 Accounting and taxation in Italy
by Fulvia Rocchi
1995, Volume 4, Issue 4
- 595-623 Accounting in transition in the transitional economy
by Derek Bailey - 625-657 A theory of European accounting development applied to accounting change in contemporary Poland
by Danuta Krzywda & Derek Bailey & Marek Schroeder - 659-681 The changing organization of Czech accounting
by Willie Seal & Pat Sucher & Ivan Zelenka - 685-711 Accounting law reform in the Baltic states: the initial steps
by Derek Bailey & Jaan Alver & Jonas Mackevicius & Vilma Paupa - 713-737 Pressures and conflicts in moving towards harmonization of accounting practice: the Hungarian experience
by Z. Boross & A. H. Clarkson & M. Fraser & P. Weetman - 739-748 The restructuring of the system of accounting in Romania during the period of transition to the market economy
by Traian Dutia - 749-764 The development of accounting regulation in Slovenia
by Neil Garrod & Ivan Turk - 765-776 Goodwill in the process of privatization in Poland
by Aldona Kamela-Sowinska - 777-807 The development of accounting in tsarist Russia and the USSR
by L. V. Liberman & A. M. Eidinov - 809-826 History, theory and practice of accounting in Yugoslavia
by M. Petrovic & I. Turk - 827-832 The new accounting system in the Czech Republic
by Rudolf Schroll - 833-846 Accounting education in Russia today
by Irina Smirnova & Jaroslav Sokolov & Clive Emmanuel - 847-860 Conference Reports
by Magdalena Jerzemowska
1995, Volume 4, Issue 3
- 405-432 Project selection and audited accrual measurement in a multi-task setting
by John Christensen & Joel Demski - 433-454 The duality of bankruptcy process in Finland
by Erkki Laitinen - 455-484 The experience of knowledge in everyday accounting: a study of Finnish accounting managers
by Ari Manninen - 485-514 Auditing in Britain and Germany compared: professions, knowledge and the state
by Holger Vieten - 515-534 Funds flow reporting in Germany: a conceptual and empirical state of the art
by A. Haller & S. Jakoby - 535-554 The case for the shareholder panel in the UK
by David Hatherly - 555-570 Financial and economic information for industrial relations councils
by C. Lefebvre & L. Lin & L. Van Nuffel - 571-572 fMA-Congress 1994 on Financial Accounting and Management Accounting at the Erasmus University, Rotterdam
by Celia Boneco & Ralph ter Hoeven & Roland Spekle & Rob van der Wal - 577-579 Accrual versus cash flow variables: empirical evidence from Spain
by Paloma Apellaniz - 580-581 Additional disclosure: triple-entry and momentum accounting
by Tjeu Blommaert - 581-583 The use of depreciation in accounting as a signalling device
by Ann Gaeremynck - 583-584 Responsibility accounting: a dynamic multiple agent approach
by Filip Roodhooft - 585-586 Economic models of transfer pricing in decentralized firms
by Eric John Slof - 587-589 Forecast accounting information in multinational corporations: budgets in the control function
by Ana Isabel Zardoya
1995, Volume 4, Issue 2
- 197-215 A comparative perspective on gender and accountancy
by Linda Hantrais - 217-233 International accounting harmonization
by Christian Hoarau - 235-247 International accounting harmonization
by Axel Haller - 249-254 International accounting harmonization
by Christopher Nobes - 255-260 International accounting harmonization
by Leo van der Tas - 261-280 The determinants of voluntary financial disclosure by Swiss listed companies
by Bernard Raffournier - 283-304 Charts of accounts in Germany
by Wilfried Bechtel - 305-322 The evolution of the Romanian and Russian accounting charts after the collapse of the communist system
by J. Richard - 325-349 An evaluation of French concession accounting
by David Heald - 351-371 Accounting in Turkey
by Can Simga-Mugan - 373-385 Conference Reports
by Rolf Elm-Larsen - 387-389 Firm's reserves and accounting reserves in the economy of a modern company: meaning and functions
by Fabrizio Cerbioni - 390-393 Issues of organizational control in the relationships between large and small firms
by Enrico cori - 393-396 Knowledge in the system of the firm's intangible resources
by Alberto Quagli - 397-399 Accounting policy choice: the case of financial instruments — creative accounting by UK companies
by Atul Shah
1995, Volume 4, Issue 1
- 1-32 European harmonization and the true and fair view
by John Forker & Margaret Greenwood - 33-80 When is a group a group?
by Margaret Lamb - 81-86 General introduction
by Jacques Richard - 87-124 The evolution of accounting chart models in Europe from 1900 to 1945
by Jacques Richard - 125-138 The Spanish Plan General de Contabilidad
by Bernard Chauveau - 141-154 Latest developments in Swiss regulation of financial reporting
by Ann-Kristin Achleitner - 155-164 European Union accounting harmonization
by Neil Garrod & Isabel Sieringhaus - 165-175 Book review
by John Flower
1994, Volume 3, Issue 3
- 399-442 Accounting enlightenment in the age of reason
by Alnoor Bhimani - 443-470 Product costing in UK manufacturing organizations
by Colin Drury & Mike Tayles - 471-488 Managerial accounting in France Overview of past tradition and current practice
by Michel Lebas - 489-514 Development of cost accounting in Finland from the last century to the 1960s
by Salme Nasi - 515-546 Core features of the 'Einzelkosten- und Deckungsbeitragsrechnung'
by Paul Riebel - 547-562 Segmental reporting in the UK
by Clive Emmanuel & Neil Garrod - 581-590 Environmental accounting and auditing in Europe
by Rob Gray & Don Stone
1994, Volume 3, Issue 2
- 195-214 The discourse of inflation accounting
by Keith Robson - 215-240 The harmonization of accounting within the EU
by Per Thorell & Geoffrey Whittington - 241-254 Some reflections on 'The harmonization of accounting within the EU'
by Anthony G. Hopwood - 255-310 Toward a history of accounting histories
by Luca Zan - 311-328 Financial reporting by Polish listed companies for 1991
by Danuta Krzywda & Derek Bailey & Marek Schroeder - 329-353 The politics of mutual recognition
by Walter P. Schuetze - 354-374 Towards an understanding of the development ofaccounting: papers from the seventeenth congress of the EAA
by Richard Mattessich - 381-384 Life assurer and company tax: technicalprovisions for life assurers and fiscal profitdetermination in the Netherlands
by A. Oosenbrug - 384-388 Accountability and responsibility: the influence of organization design on management accounting
by Hanno J. E. Roberts - 388-390 The company investment process and factors that influence it
by Ossi Wikman - 391-394 Conference Reports
by Johann Wolfgang
1994, Volume 3, Issue 1
- 1-14 Cost-variance-based control with noisy observation
by Miles Gietzmann & Michael Selby - 15-47 ABC and Variability Accounting Differences and potential benefits of integration
by Poul Israelsen - 49-70 On the allocation of overhead costs
by Dieter Pfaff - 71-103 Transfer pricing under asymmetric information
by Alfred Wagenhofer - 107-121 Accounting in Greece
by Apostolos Ballas - 122-131 Revaluation of assets in France
by Lionel Collins - 132-142 Setting accounting standards in the Netherlands
by Jan Schoonderbeek - 143-162 Financial reporting in EC countries
by Hilda Theunisse - 163-165 Doctoral Section
by G. W. J. M. Kampschoer - 166-167 Economic determinants of voluntary accounting choices for research and development expenditures in Belgium
by Liangqi Lin - 168-171 Auditor change: results of an empirical study of the auditing market in the context of agency theory
by Kai-Uwe Marten - 171-173 The information content of accounting data for investment decisions
by Araceli Mora - 175-177 European financial statement data bases: methods and perspectives
by Saverio Bozzolan - 178-180 III Cost International Congeress I National Congress of the Spanish Management Accounting Association
by Vicente Serra - 180-182 VII Congeress of the Asociation Espanola de Contabilidad y Administraton de Empresas
by Jose Ignacio Martinez Churiaque - 183-183 Intensive advanced course and workshop on financial accounting
by Marc Jegers
1993, Volume 2, Issue 3
- 471-494 Reconciling national with international accounting standards
by Carol Adams & Pauline Weetman & Sidney Gray - 495-530 A comparative analysis of the impact of accounting differences on profits and return on equity
by Niclas Hellman - 531-554 Lobbying behaviour and the development of international accounting standards
by Sara York Kenny & Robert Larson - 555-578 Internationalising Audit:
by Philip Wallage - 581-584 Financial reporting in the Nordic countries
by Jens Elling - 585-591 Standard setting in Sweden
by Rolf Rundfelt - 592-602 Financial accounting and reporting in Finland
by Pertti Kettunen - 603-616 Accounting regulation in Denmark
by Merete Christiansen - 617-626 Accounting regulation in Norway
by Atle Johnsen - 627-636 Some reflections on Company Financial Reporting
by Stephen Zeff & Jesse Jones - 637-638 Belgin natural resource accounting
by Aurore Moroncini
1993, Volume 2, Issue 2
- 199-218 Problems in measuring the cash recovery rate and measurement error in estimates of the firm IRR
by Andrew Stark - 219-244 The use and perceived importance of annual reports by investment analysts in the Netherlands
by Ruud Vergoossen - 245-284 Accounting change in Italy
by Stefano Zambon & Chiara Saccon - 286-291 Company law and accounting in nineteenth-century Europe
by Peter Walton - 292-297 Austria
by Christian Nowotny & Elisabeth Gruber - 298-311 Belgium
by Yves De Ronge & Emmanuel Henrion & Claude Vael - 312-318 Denmark
by Merete Christiansen - 319-328 Finland
by Salme Nasi - 329-334 France
by Alain Mikol - 335-345 Germany
by Thomas Schroer - 346-352 Netherlands
by Kees Camfferman - 353-361 Spain
by Begona Giner Inchausti - 362-365 Sweden
by Sven-Arne Nilsson & Martin Smiciklas - 366-369 Switzerland
by Ann-Kristin Koberg - 370-375 Uk
by Christopher Napier - 379-386 The Spanish accounting framework
by Begona Giner Inchausti - 387-396 Harmonization of accounting standards in the EC
by K. Van Hulle - 397-402 The new Austrian Financial Reporting Act
by Dieter Mandl - 403-410 International accounting principles and auditing standards
by Stephen Zeff - 412-413 The Limperg Instituut
by Roel Soeting - 427-429 Management control in public service corporations
by Claes Charpentier - 430-431 On the desirability of insider trading regulations in financial markets
by Kjell Henry Knivsfla - 432-436 The use of cost information by managers when making short-term decisions
by Marc Wouters
1993, Volume 2, Issue 1
- 1-16 The evolution of auditing and the independent auditor in France
by Alain Mikol - 17-46 A European true and fair view?
by David Alexander - 49-58 Introduction: the true and fair view in British accounting
by Peter Walton - 59-80 A European true and fair view?
by David Alexander - 81-90 True and fair view
by Dieter Ordelheide - 91-94 Commentaires sur l'article de David Alexander 'A European true and fair view?'
by Alain Burlaud - 95-98 Commentary on the article by David Alexander 'A European true and fair view'
by Alain Burlaud - 99-104 Truth and untruth about true and fair: a commentary on 'A European true and fair view' comment
by K. Van Hulle & K. U. Leuven - 107-114 The new British accounting recommendation on segmental reporting by banks: a model for Europe?
by Neil Garrod - 115-126 Changing rules of accounting in Poland
by Alicja Jaruga - 127-136 Book Reviews
by John Flower - 141-144 Policy making and accounting change:influence on the choice of measurement principles in Swedish accounting
by Kristina Artsberg - 145-147 Accounting information and its use in a number of Belgian coal mines during the first half of the twenieth century
by Igance De Beelde - 147-150 The consolidation of groups of companies: an examination of some accounting and tax aspects of the parent-subsidiary relationship
by Joël Branson - 151-151 Finalcial analysis of the Greek air transport and railroad companiesx
by John Lazaridis
1992, Volume 1, Issue 2
- 229-254 Funds-flow statements and cash-flow accounting in France
by Daniel Boussard & Bernard Colasse - 255-275 A history of Philips' accounting policies on the basis of its annual reports
by H. L. Brink - 277-301 Big players and small players
by Merete Christiansen & Anne Loft - 303-331 Beyond the audit expectations gap
by Maria Antonia Garcia-Benau & Christopher Humphrey - 333-348 State of the art in audit market research
by Peter Moizer - 349-392 Audit policy making in the UK
by Prem Sikka - 401-406 New European insurance accounting rules
by Leo van der Tas - 407-412 Changes in university-level accounting education in Poland
by Clare Grant - 413-420 Reforming Finnish accounting legislation
by Paivi Raty - 421-425 Goodwill accounting in the UK
by Linda Kirkham & John Arnold - 427-436 Financial reporting in Ireland
by Gerard McHugh & Billy Stamp - 437-443 The environment and the audit profession
by J. H. Blokdijk & F. Drieënhuizen - 444-446 Auditors in Fokus!
by T. Flemming Ruud - 447-452 Audit implication in early warning systems
by Lionel Collins - 453-454 The 1992 DRT Doctoral Colloquium in Accounting
by Jeremy Dent - 454-457 Accountability and legitimation
by W. Aerts - 457-458 Accounting choice and its economic effects: empirical contrasts in the banking sector in Spain
by Maria Jose Arcas - 458-459 The use of accounting information in the valuation of equity securities
by Apostolos Ballas - 459-462 Economic effects of Dutch accounting regulation
by Steven Maijoor