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Accounting in Europe Volume 9, 2012 - Issue 2: The Effects of Accounting Standards
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Original Articles

Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG

Mario Abela European Financial Reporting Advisory Group (EFRAG), Brussels, Belgium
&
Araceli Mora Facultad de Economia, Accounting Department, University of Valencia, Valencia, SpainCorrespondence[email protected]
Pages 147-170 | Published online: 02 Oct 2012

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Read on this site (7)

Hervé Stolowy & Luc Paugam. (2023) Sustainability Reporting: Is Convergence Possible?. Accounting in Europe 20:2, pages 139-165.
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Costanza Di Fabio. (2020) The use of Public Interest Arguments in the European Accounting Field. Accounting in Europe 17:3, pages 334-366.
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Martin Gäumann & Michael Dobler. (2019) Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters. Accounting in Europe 16:1, pages 44-81.
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Kees Camfferman & Stephen A. Zeff. (2018) The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History. European Accounting Review 27:2, pages 289-312.
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Carien Van Mourik & Peter Walton. (2018) The European IFRS Endorsement Process – in Search of a Single Voice. Accounting in Europe 15:1, pages 1-32.
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Jose Luis Arquero, Sergio Manuel Jiménez-Cardoso & Joaquina Laffarga-Briones. (2017) Patrones de investigación en contabilidad de los profesores con éxito académico. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 46:3, pages 327-368.
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Araceli Mora & Martin Walker. (2015) The implications of research on accounting conservatism for accounting standard setting. Accounting and Business Research 45:5, pages 620-650.
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Articles from other publishers (15)

Athanasios Fassas, Michail Nerantzidis, Ioannis Tsakalos & Ioannis Asimakopoulos. (2023) Earnings quality and firm valuation: evidence from several European countries. Corporate Governance: The International Journal of Business in Society 23:6, pages 1298-1313.
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Begoña Giner & Mercedes Luque-Vílchez. (2022) A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective. Sustainability Accounting, Management and Policy Journal 13:6, pages 1284-1309.
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Hammed Afolabi, Ronita Ram & Gunnar Rimmel. (2022) Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena. Sustainability 14:9, pages 5517.
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Begoña Giner & Araceli Mora. (2020) Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis. Accounting, Auditing & Accountability Journal 34:7, pages 1581-1607.
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Hamilton Elkins, Gary Entwistle & Regan N. Schmidt. (2021) The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors. Journal of International Accounting, Auditing and Taxation 42, pages 100378.
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Elizabeth A. Gordon, Giorgio Gotti, Joanna H. Ho, Araceli Mora & Richard D. Morris. (2019) Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation. Journal of International Accounting, Auditing and Taxation 37, pages 100286.
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Ana Isabel Lopes & Mariana Lopes. (2019) Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements. Meditari Accountancy Research 27:1, pages 91-124.
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Nakita Swait, Adnan Patel & Warren Maroun. (2018) Exploring the decision to adopt International Financial Reporting Standards early: The case of International Financial Reporting Standards 13. Journal of Economic and Financial Sciences 11:1.
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Frédéric Demerens, Anne Le Manh, Pascale Delvaille & Jean-Louis Paré. (2015) An ex ante analysis of change in reporting methods: the example of Joint Ventures. Gestion 2000 Volume 31:4, pages 65-89.
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Igor Álvarez, José Antonio Calvo & Araceli Mora. (2012) Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals. Journal of Management & Governance 18:3, pages 765-791.
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Raffaele Fiume, Tiziano Onesti & Valerio Pieri. (2014) Dialogue with standard setters. FINANCIAL REPORTING:3, pages 169-189.
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Raffaele Fiume. (2013) Dialogue with standard setters. FINANCIAL REPORTING:1, pages 169-173.
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Araceli Mora. (2013) Increasing the relevance of "Policy Relevant Research". FINANCIAL REPORTING:1, pages 7-11.
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Begooa Giner & Araceli Mora. (2018) Political Interference in Financial Reporting in the Financial Industry: Evidence from Spain. SSRN Electronic Journal.
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Valerio Pieri. (2013) The Recent Global Evolution of SME Accounting. An Analysis of the Role of EFRAG in the Perspective of the European Union. SSRN Electronic Journal.
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