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Content
September 2019, Volume 20, Issue 4
- 543-570 Understanding IFRS adoption
by Olfa Riahi & Walid Khoufi
August 2019, Volume 20, Issue 3
- 230-242 Tax climate manipulation on individual tax behavioural intentions
by K-Rine Chong & Yusniyati Yusri & Aslam Izah Selamat & Tze San Ong - 290-310 A quantile regression approach to trail financial performance of manufacturing firms
by Swagatika Nanda & Ajaya Kumar Panda
June 2019, Volume 20, Issue 3
- 243-266 The impact of Sarbanes–Oxley and Dodd–Frank on executive compensation
by Linda Hughen & Mahfuja Malik & Eunsup Daniel Shim - 349-364 Effects of voluntary intellectual capital disclosure for disclosing firms
by Ute Vanini & Robert Rieg
September 2019, Volume 20, Issue 3
- 311-330 Does the business model influence income smoothing? Evidence from European banks
by Costanza Di Fabio - 331-348 Earnings management in local governments: the role of political factors
by Sandra Cohen & Marco Bisogno & Ioanna Malkogianni
July 2019, Volume 20, Issue 3
- 267-289 CEO career concerns and expectations management
by Elio Alfonso & Li-Zheng Brooks & Andrey Simonov & Joseph H. Zhang
April 2019, Volume 20, Issue 2
- 172-189 Bank earnings management using commission and fee income
by Peterson K. Ozili & Erick Outa
June 2019, Volume 20, Issue 2
- 154-171 Detecting manager’s fraud risk using text analysis: evidence from Iran
by Alireza Rahrovi Dastjerdi & Daruosh Foroghi & Gholam Hossain Kiani - 207-226 Improving the effectiveness of predictors in accounting-based models
by Duarte Trigueiros
May 2019, Volume 20, Issue 2
- 134-153 Internal auditors’ perceptions of the function’s ability to investigate fraud
by Sourour Hazami-Ammar - 190-206 The impact of accounting regulation on non-profit revenue recognition
by Charles A. Barragato
April 2019, Volume 20, Issue 1
- 63-77 Analyst coverage and future stock price crash risk
by Guanming He & Lu Bai & Helen Mengbing Ren
May 2019, Volume 20, Issue 1
- 2-21 Accounting information and financial institutions’ credit spreads: the case of Tunisia
by Youssef Riahi & Yacine Hammami - 22-40 The effect of audit quality on the pension risk – cost of equity relation
by Robert Houmes & Daphne Wang & Thanh Ngo - 41-62 The resolution of audit-detected misstatements
by Klaus Ruhnke & Martin Schmidt - 78-93 The impact of principles-based vs rules-based accounting standards on reporting quality and earnings management
by Dennis Sundvik - 94-119 The effect of earnings management and tax aggressiveness on shareholder wealth and stock price crash risk of German companies
by Souhir Neifar & Sebastian Utz - 120-132 BSC inside a strategic management control package
by Nathalie Bénet & Aude Deville & Gerald Naro
November 2018, Volume 19, Issue 4
- 442-464 The influence of management accountants on managerial decisions
by Hans ten Rouwelaar & Jan Bots & Ivo De Loo - 465-482 Occupational identities of management accountants: the role of the IT system
by Rafael Heinzelmann - 483-499 Understanding Jordanian corporate reporting regulation change using strong structuration theory
by Khaldoon Al-Htaybat - 500-517 Investors’ sentiment and accruals anomaly: European evidence
by Francisca Beer & Badreddine Hamdi & Mohamed Zouaoui - 518-536 Determinants and impacts of risk disclosure quality: evidence from China
by Tamer Elshandidy & Lorenzo Neri & Yingxi Guo - 537-551 Interpretative complexity and tax law changes: the taxation of corporate expenses in Portugal
by António Martins & Ana Dinis & Cidália Lopes - 552-573 Efficacy of going concern prediction model for creditor oriented regime via liquidation
by Muhammad Irfan Javaid & Attiya Yasmin Javid - 574-591 Is internet reporting useful? Evidence from Egypt
by Ahmed H. Ahmed & Ghassan H. Mardini & Bruce M. Burton & Theresa M. Dunne - 592-607 Corporate governance and voluntary risk and forward-looking disclosures
by Mohammed M. Elgammal & Khaled Hussainey & Fatma Ahmed - 608-625 CEOs’ accounting-based attributes and earnings management strategies under mandatory IFRS adoption
by Amel Kouaib & Anis Jarboui & Khaireddine Mouakhar - 626-647 Aggregate financial disclosure practice: evidence from the emerging capital market of Kuwait
by Issa Dawd - 648-668 Earnings management and managerial ownership in private firms
by Steve O’Callaghan & John Ashton & Lynn Hodgkinson
September 2018, Volume 19, Issue 3
- 334-350 Is the accounting quality after the mandatory adoption of IFRS a random walk? Evidence from Europe
by Ana Isabel Morais & Ana Fialho & Andreia Dionísio - 351-364 Budget emphasis in small and medium-sized enterprises: evidence from Denmark
by Niels Sandalgaard & Christian Nielsen - 365-382 The valuation implications of strategy in R&D-intensive industries
by Apostolos Ballas & Efthimios Demirakos - 383-400 Small business social responsibility: the CSR4UTOOL web application
by Laura Corazza - 401-422 Earnings management in the aftermath of the zero-earnings discontinuity disappearance
by Naser Makarem & Khaled Hussainey & Alaa Zalata - 423-439 Investor reactions to restatements conditional on disclosure of internal control weaknesses
by Yiwen Li & You-il Park & Jinyoung Wynn
May 2018, Volume 19, Issue 2
- 206-224 Board gender diversity and ESG disclosure: evidence from the USA
by Riadh Manita & Maria Giuseppina Bruna & Rey Dang & L’Hocine Houanti - 225-244 CEO inside debt and the value of excess cash
by Mohamed Belkhir & Sabri Boubaker & Kaouther Chebbi - 245-270 Investigating the associations between executive compensation and firm performance
by Nader Elsayed & Hany Elbardan - 271-294 The control-ownership wedge and the survival of French IPOs
by Imen Derouiche & Syrine Sassi & Narjess Toumi - 295-311 Does shareholder-oriented corporate governance reduce firm risk? Evidence from listed European companies
by Leopold Djoutsa Wamba & Eric Braune & Lubica Hikkerova - 312-332 The role of state ownership on earnings quality: evidence across public and private European firms
by Cristina Gaio & Inês Pinto
February 2018, Volume 19, Issue 1
- 2-19 Earnings quality across different reporting regimes
by Siming Liu & Len Skerratt - 20-41 Corporate boards, ownership structures and corporate disclosures
by Abdalrhman Alnabsha & Hussein A. Abdou & Collins G. Ntim & Ahmed A. Elamer - 42-59 The role of intangible assets and liabilities in firm performance: empirical evidence
by Abdifatah Ahmed Haji & Nazli Anum Mohd Ghazali - 60-80 IFRS and value relevance
by Ahmed Kouki - 81-101 Assessing and ranking the financial risk of municipal governments
by John M. Trussel & Patricia A. Patrick - 102-121 Exploring forward-looking information in integrated reporting
by Elisa Menicucci - 122-140 Exposing organizational tensions with a non-traditional budgeting system
by Nicolas Berland & Emer Curtis & Samuel Sponem - 141-160 Management control system and strategy: the transforming role of implementation
by Graziano Coller & Maria Laura Frigotto & Ericka Costa - 161-180 Does graphical reporting improve risk disclosure? Evidence from European banks
by Michael Jones & Andrea Melis & Silvia Gaia & Simone Aresu - 181-198 Explaining implementation difficulties associated with activity-based costing through system uses
by Elodie Allain & Claude Laurin
November 2017, Volume 18, Issue 4
- 402-424 The effect of CEOs’ characteristics on forward-looking information
by Rateb Alqatamin & Zakaria Ali Aribi & Thankom Arun - 425-444 The relationships between reporting format, environmental disclosure and environmental performance
by Abeer Hassan & Xin Guo - 445-463 The sticky cost phenomenon at the local government level: empirical evidence from Greece
by Sandra Cohen & Sotirios Karatzimas & Vassilios-Christos Naoum - 464-479 Cash flow disaggregation and prediction of cash flow
by Ehsan Khansalar & Mohammad Namazi - 480-495 BP plc 2010 – a case of linguistic legitimation?
by Gavin D’Northwood - 496-510 Revising the budgeting model: challenges of implementation at a university
by Staci A. Kenno & Barbara Sainty
September 2017, Volume 18, Issue 3
- 274-297 Do corporate governance and ownership structure impact dividend policy in emerging market during financial crisis?
by Mili Mehdi & Jean-Michel Sahut & Frédéric Teulon - 298-316 Board audit committee and corporate insolvency
by Kingsley Opoku Appiah & Chizema Amon - 317-340 Understanding investors’ propensity to litigate
by Robert M. Cornell & Anne M. Magro & Rick C. Warne - 341-355 A cross-cultural comparative study of internal auditor skills: UK vs Korea
by Inshik Seol & Joseph Sarkis & Zhihong (Rita) Wang - 356-374 Tax-induced fiscal year extension and earnings management
by Dennis Sundvik - 375-398 Relations between usage patterns of performance indicators and the role of individual firms in fresh fruit agri-food supply chains
by Antônio André Cunha Callado & Lisa Jack
May 2017, Volume 18, Issue 2
- 162-184 Achieving legitimacy through co-operative governance and social and environmental disclosure by credit unions in a developing country
by David M. Mathuva & Josephat K. Mboya & James B. McFie - 185-207 Customer concentration, relationship, and debt contracting
by Ziyun Yang - 208-222 Financial crisis, legal origin, economic status and multi-bank performance indicators
by Sulaiman Abdullah Saif Al-Nasser Mohammed & Datin Joriah Muhammed - 223-241 Management controls in an apparel group: an institutional theory perspective
by Sujeewa Damayanthi Doluwarawaththa Gamage & Tharusha Gooneratne - 242-260 Real earnings management in public vs private firms in the GCC countries: a risk perspective
by Khalid Al-Amri & Saif Al Shidi & Munther Al Busaidi & Serkan Akguc - 261-271 … and justice for all – cost fairness in Volkswagen’s product family
by David Müller
February 2017, Volume 18, Issue 1
- 2-21 Audit committees and financial reporting quality
by Habiba Al-Shaer & Aly Salama & Steven Toms - 22-41 Corporate governance and the level of Bahraini corporate compliance with IFRS disclosure
by Omar Juhmani - 42-62 Involving financial service providers in supply chain finance practices
by Judith Martin & Erik Hofmann - 63-86 Analysts’ evaluation of KPI usefulness, standardisation and assurance
by Susan Smith & Hans van der Heijden - 87-115 The extent of compliance with FRS 101 standard: Malaysian evidence
by Azhar Abdul Rahman & Mohd Diah Hamdan - 116-136 The perceived usefulness of financial information for decision making in Portuguese municipalities
by Sónia Paula da Silva Nogueira & Susana Margarida Faustino Jorge - 137-159 Factors influencing compliance level with AAOIFI financial accounting standards by Islamic banks
by Yosra Mnif Sellami & Marwa Tahari
November 2016, Volume 17, Issue 4
- 378-396 Risk reporting during a crisis: evidence from the Egyptian capital market
by Mahmoud Marzouk - 397-420 The motivations of earnings management and financial aggressiveness in American firms listed on the NASDAQ 100
by Souhir Neifar & Khamoussi Halioui & Fouad Ben Abdelaziz - 421-439 Voluntary disclosure of intangibles and analysts’ earnings forecasts and recommendations
by Anis Maaloul & Walid Ben Amar & Daniel Zeghal - 440-455 Retrievability bias in explaining the hurdle rate premium puzzle
by Mareike Hornung & Robert Luther & Peter Schuster - 456-478 The use of generalized audit software by Egyptian external auditors
by Hyo-Jeong Kim & Amr Kotb & Mohamed Khaled Eldaly
September 2016, Volume 17, Issue 3
- 262-284 Maltese certified public accountants and whistle-blowing: traits, influences and propensity
by Charles Francalanza & Emanuela Buttigieg - 285-310 The governance-performance relationship: evidence from Ghana
by Andrews Owusu & Charlie Weir - 311-330 The use of sustainability incentives in executive remuneration contracts
by Heba Abdelmotaal & Magdy Abdel-Kader - 331-355 Corporate share repurchases in the UK
by Alpa Dhanani - 356-376 Using international standards as a complement to overcome the unachieved nature of local GAAPs
by Mohamed Faker Klibi
May 2016, Volume 17, Issue 2
- 118-135 Articulating accounting principles
by Brian A. Rutherford - 136-138 Discussion of “articulating accounting principles
by Brian Singleton-Green - 139-169 The incremental information content of audit opinion
by Panayiotis Tahinakis & Michalis Samarinas - 170-189 Audit quality and earnings management: evidence from Jordan
by Ebraheem Saleem Salem Alzoubi - 190-210 The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados
by Philmore Alleyne - 211-236 How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks
by Panayotis Manganaris & Charalambos Spathis & Apostolos Dasilas - 237-258 The impact of explicit CSR regulation: evidence from China’s mining firms
by Shidi Dong & Lei Xu
February 2016, Volume 17, Issue 1
- 2-23 Accrual-based and real earnings management before and after IFRS adoption
by Aikaterini C. Ferentinou & Seraina C. Anagnostopoulou - 24-42 Sensemaking of post-acquisition changes in accounting and control
by Sinikka Moilanen - 43-60 The expectation differences among stakeholders in the financial valuation fitness of auditors
by James Anthony DiGabriele - 61-83 Intellectual capital reporting, leadership and strategic change
by Richard Slack & Matthias Munz - 84-96 The information content of small business earnings
by Ramzi Benkraiem - 97-114 The moderating effects of environmental risk of the industry on the relationship between corporate environmental and financial performance
by Natalia Semenova & Lars G. Hassel
November 2015, Volume 16, Issue 3
- 312-332 Fair value in financial statements after financial crisis
by Daniela Majercakova & Miroslav Skoda - 333-358 Board’s financial incentives, competence, and firm risk disclosure
by Minna Martikainen & Juha Kinnunen & Antti Miihkinen & Pontus Troberg - 359-382 Forecasting in Austrian companies
by Peter Hofer & Christoph Eisl & Albert Mayr - 383-399 Impression management in annual reports of the largest European companies
by Lisa Maria Falschlunger & Christoph Eisl & Heimo Losbichler & Andreas Michael Greil - 400-432 Risk management disclosure
by Maizatulakma Abdullah & Zaleha Abdul Shukor & Zakiah Muhammadun Mohamed & Azlina Ahmad
September 2015, Volume 16, Issue 2
- 166-195 Content analysis in social and environmental reporting research: trends and challenges
by Petros Vourvachis & Thérèse Woodward - 196-220 Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing
by Md Khokan Bepari & Abu Taher Mollik - 221-239 Visualisation of data in management accounting reports
by Bernhard Hirsch & Anna Seubert & Matthias Sohn - 240-264 The relationship between recognised intangible assets and voluntary intellectual capital disclosure
by Frank Schiemann & Kai Richter & Thomas Günther - 265-286 Corporate governance disclosure and share price accuracy
by Walaa Wahid ElKelish & Mostafa Kamal Hassan - 287-304 Unusual patterns in reported segment earnings of US firms
by Xavier Garza-Gomez & Xiaobo Dong & Ziyun Yang
May 2015, Volume 16, Issue 1
- 2-27 Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8
by Ghassan H. Mardini & Louise Crawford & David M. Power - 28-57 Disclosure, ownership structure, earnings announcement lag and cost of equity capital in emerging markets
by Hichem Khlif & Khaled Samaha & Islam Azzam - 58-87 Analyst earnings forecast revision activity around profit warnings across four European countries
by François Aubert & Waël Louhichi - 88-113 The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany
by Nina Franzen & Barbara E. Weißenberger - 114-137 Disclosure by Indian companies following corporate governance reform
by Santhosh Abraham & Claire Marston & Edward Jones - 138-164 Board monitoring and internal control system disclosure in different regulatory environments
by Giovanna Michelon & Saverio Bozzolan & Sergio Beretta
November 2014, Volume 15, Issue 3
- 255-272 Room for improvement: the impact of bad losses on board quality
by Mark B. Mulcahy - 273-290 Board structure and supplementary commentary on the primary financial statements
by Venancio Tauringana & Musa Mangena - 291-307 The life cycle of initial public offering companies in China
by Jia Liu & Dairui Li - 308-322 Reinforcing users’ confidence in statutory audit during a post-crisis period
by Umar-Farook Aziz & Kamil Omoteso - 323-338 Company specific determinants of greenhouse gases disclosures
by Lyton Chithambo & Venancio Tauringana - 339-354 Capital market pressures and the format of intellectual capital disclosure in intellectual capital intensive firms
by Jing Li & Musa Mangena
September 2014, Volume 15, Issue 2
- 158-174 Fraudulent expense reporting: impact of manager responsiveness and social presence
by Jacob Peng & Caroline O. Ford - 175-196 Gender and motives for accountancy
by Yasuo Nishiyama & Angelo A. Camillo & Robert C. Jinkens - 197-214 Lost revenues associated with going concern modified opinions in the Swedish audit market
by Jan Svanberg & Peter Öhman - 215-234 Tax non-compliance among SMCs in Malaysia: tax audit evidence
by Nor Azrina Mohd Yusof & Lai Ming Ling & Yap Bee Wah - 235-248 Intangible assets in Germany
by Hannes Frey & Andreas Oehler
May 2014, Volume 15, Issue 1
- 2-21 Nature and duration of the accounting differences between Italian and US GAAP
by Alessandro Mura & Gianluigi Roberto - 22-42 Value relevance of IFRS mandatory disclosure requirements
by Ioannis Tsalavoutas & Dionysia Dionysiou - 43-63 E-business internal audit: the elephant is still in the room!
by Amr Kotb & Alan Sangster & David Henderson - 64-99 Determinants of the adjustment speed of capital structure
by Tesfaye T. Lemma & Minga Negash - 100-123 Efficient contracting, earnings smoothing and managerial accounting discretion
by Mohamed Khalil & Jon Simon - 123-149 Economic crisis as a driver of management accounting change
by Christoph Endenich
November 2013, Volume 14, Issue 3
- 203-223 Dividend taxation and the pricing of UK equities
by Sarah Lindop & Kevin Holland - 224-247 The introduction of the exemption system for foreign profits and its effects on international acquisitions – the UK and Japan regaining international tax competitiveness?
by Katrin Hohler - 248-267 Cutting a good deal – UK Uncut, Goldman Sachs and the challenge to administrative discretion
by Malcolm David James - 268-292 Fiscal year-end and non-lateral auditor switches
by Nancy Chun Feng
September 2013, Volume 14, Issue 2
- 108-126 Exploring the discharge of e-countability by charities
by Ciaran Connolly & Alpa Dhanani - 127-146 Determinants and value relevance of corporate disclosure
by Godfred A. Bokpin - 147-164 Innovating cost accounting practices in rail transport companies
by Antonella Cugini & Giovanna Michelon & Silvia Pilonato - 165-179 Reaping the benefits of two worlds
by Sandra Cohen & Nikolaos Kaimenakis & George Venieris - 180-196 Human capital disclosures in developing countries: figureheads and value creators
by Ching Choo Huang & Robert Luther & Michael Tayles & Roszaini Haniffa
May 2013, Volume 14, Issue 1
- 4-17 Stock price volatility and informational efficiency following the mandatory adoption of IFRS in Europe
by Neophytos Lambertides & Khelifa Mazouz - 18-36 Factors that catalyse, facilitate and motivate the decision to implement activity‐based costing in Jordanian industrial companies
by Mahmoud Nassar & Husam Aldeen Al‐Khadash & Alan Sangster & Osama Mah’d - 37-53 International Financial Reporting Standards and noise trading
by Frankie Chau & Galiya B. Dosmukhambetova & Vasileios Kallinterakis - 54-73 The impact of IFRS on net income and equity: evidence from Italian listed companies
by Michela Cordazzo - 74-85 Small businesses, share buybacks, tax auditing and the use of valuation methods
by António Martins - 86-101 The costs and benefits of IFRS implementation in the UK and Italy
by Alison Fox & Gwen Hannah & Christine Helliar & Monica Veneziani
November 2012, Volume 13, Issue 3
- 212-225 Developments in tax e‐filing: practical views from the coalface
by Andy Lymer & Ann Hansford & Katy Pilkington - 226-241 New performance measurement and management control systems
by T. Watts & C.J. McNair‐Connolly - 242-254 The impact of CFOs' characteristics and information technology on cost management systems
by Odysseas Pavlatos - 255-269 The value relevance of social reporting: evidence from listed Italian companies
by Paola Cardamone & Concetta Carnevale & Francesco Giunta - 270-283 An index of best practice performance reporting for Malaysian local authorities
by Jill Hooks & Stuart Tooley & Norida Basnan - 284-297 Does asymmetric information drive UK dividends propensity?
by Husam Basiddiq & Khaled Hussainey - 298-315 Voluntary internet financial reporting practices of listed companies in the United Arab Emirates
by Peter Oyelere & Nirosh Kuruppu
September 2012, Volume 13, Issue 2
- 100-121 Multiple large ownership structure, audit committee activity and audit fees
by Ismail Adelopo & Kumba Jallow & Peter Scott - 122-144 Voluntary corporate governance disclosures by post‐Apartheid South African corporations
by Collins G. Ntim & Kwaku K. Opong & Jo Danbolt & Dennis A. Thomas - 145-160 Corporate governance mechanisms and capital structure in UAE
by Khaled Hussainey & Khaled Aljifri - 161-177 The role of corporate governance in earnings management: experience from US banks
by Stergios Leventis & Panagiotis Dimitropoulos - 178-190 The determinants of board meetings: evidence from categorical analysis
by Basil Al‐Najjar - 191-204 Factors associated with the internal audit function's role in corporate governance
by Gerrit Sarens & Mohammad J. Abdolmohammadi & Rainer Lenz
May 2012, Volume 13, Issue 1
- 5-20 Incentives for fixed asset revaluations: the UK evidence
by George Emmanuel Iatridis & George Kilirgiotis - 21-36 Corporate social and environmental disclosure by Indonesian listed companies on their corporate web sites
by Hadrian Gery Djajadikerta & Terri Trireksani - 37-55 Auditor acceptance of dysfunctional behaviour
by Halil Paino & Malcolm Smith & Zubaidah Ismail - 56-70 Accounting data and UK dividends
by Abdallah Atieh & Simon Hussain - 71-88 The developing role of the financial controller: evidence from the UK
by Alan Graham & Susan Davey‐Evans & Ian Toon
November 2011, Volume 12, Issue 3
- 187-211 Opening the “black box”
by Florence Cavélius - 212-233 The role of the balanced scorecard in the formulation and control of strategic processes
by Gérald Naro & Denis Travaillé - 234-259 From adoption to use of a management control tool
by Olivier de La Villarmois & Yves Levant - 260-277 Contextual factors affecting the deployment of innovative performance measurement systems
by Maurice Gosselin - 278-293 Rethinking budgetary slack as budget risk management
by Moataz Elmassri & Elaine Harris
September 2011, Volume 12, Issue 2
- 96-107 Compliance with accounting standards by SMEs in transitional economies: evidence from Vietnam
by Son Dang‐Duc - 108-122 The role of accruals as a signal in earnings and dividend announcements
by Hardjo Koerniadi & Alireza Tourani‐Rad - 123-138 Future‐oriented narrative reporting: determinants and use
by Khaled Hussainey & Basil Al‐Najjar - 139-156 Corporate environmental disclosure practices in India
by Mitali Sen & Kuhali Mukherjee & J.K. Pattanayak - 157-178 IAS39 and measurement quality: bankers’ perceptions
by Yiannis Anagnostopoulos & Roger Buckland
May 2011, Volume 12, Issue 1
- 5-25 Cost accounting systems structure and information quality properties: an empirical analysis
by Sandra Cohen & Efrosini Kaimenaki - 26-42 A cross‐country analysis of IFRS reconciliation statements
by Suzanne Fifield & Gary Finningham & Alison Fox & David Power & Monica Veneziani - 43-60 Board of directors' independence and executive compensation disclosure transparency
by Walid Ben‐Amar & Daniel Zeghal - 61-73 Ownership structure, corporate governance and dividend performance on the Ghana Stock Exchange
by Godfred A. Bokpin - 74-89 Organizational culture and performance: the role of management accounting system
by Adebayo Agbejule
November 2010, Volume 11, Issue 3
- 180-194 The impact of accounting of securities valuation on stock returns: the case of Greece
by Christos Tzovas & Constantinos Chalevas & Apostolos A. Ballas - 195-212 Accounting relevance and speculative intensity: empirical evidence from Greece
by Panagiotis E. Dimitropoulos & Dimitrios Asteriou - 213-228 Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements
by Ioannis Tsalavoutas & Lisa Evans & Mike Smith - 229-241 The importance of corporate environmental reputation to investors
by Khaled Hussainey & Aly Salama
September 2010, Volume 11, Issue 2
- 84-89 Voluntary disclosure narratives: more research or time to reflect?
by Richard Slack & Philip Shrives - 90-108 Exploring the use and users of narrative reporting in the online annual report
by N. Rowbottom & A. Lymer - 109-132 Large share price movements, the disclosure of news and corporate governance
by Nick Collett & Elisabeth Dedman - 133-153 An examination of voluntary financial instruments disclosures in excess of mandatory requirements by UK FTSE 100 non‐financial firms
by Matthew Bamber & Kevin McMeeking - 154-174 Disclosure quality and stock returns in the UK
by Khaled Hussainey & Sulaiman Mouselli
June 2010, Volume 11, Issue 1
- 4-23 Corporate social responsibility
by Elie Menassa - 24-42 Reliance on multiple performance measures and manager performance
by Mahfud Sholihin & Richard Pike & Musa Mangena - 43-57 The granting of loans by German banks to SMEs against the background of international financial reporting
by Henning Zuelch & Stephan Burghardt - 58-73 A theory of reasoned action model of accounting students' career choice in public accounting practices in the post‐Enron
by Philip K. Law
November 2009, Volume 10, Issue 3
- 159-175 CSR reporting and the UK financial services sector
by Robert Day & Thérèse Woodward