Accounting in Europe, Volume 18, Issue 3 (2021)

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Accounting in Europe, Volume 18, Issue 3 (2021)

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Articles

Article
Convergence in Motion: A Review of Fair Value Levels’ Relevance
Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan & Rucsandra Moldovan
Pages: 275-294
Published online: 27 Apr 2021
AbstractforConvergence in Motion: A Review of Fair Value Levels’ Relevance | Full Text | References | PDF (976.9 KB) | EPUB
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Article
Start-up Firms and Discretion Over Deferment of Disclosure: An ex Ante and an ex Post Perspective
Vasileios Zisis
Pages: 295-324
Published online: 23 May 2021
AbstractforStart-up Firms and Discretion Over Deferment of Disclosure: An ex Ante and an ex Post Perspective | Full Text | References | PDF (268.8 KB) | EPUB
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Article
Exploring the Going Concern Statement, Readability and Length Cues as Indicators of Distress at Italian Companies
Cristina Gianfelici, Nourhene Benyoussef & Giuseppe Savioli
Pages: 325-352
Published online: 27 May 2021
AbstractforExploring the Going Concern Statement, Readability and Length Cues as Indicators of Distress at Italian Companies | Full Text | References | PDF (394.1 KB) | EPUB
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Article
From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study
Blerita Korca, Ericka Costa & Federica Farneti
Pages: 353-377
Published online: 30 May 2021
AbstractforFrom voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study | Full Text | References | PDF (456.1 KB) | EPUB
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Article
Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee
Shamsun Nahar & Mosammet Asma Jahan
Pages: 378-406
Published online: 01 Jul 2021
AbstractforDo Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee | Full Text | References | PDF (301.4 KB) | EPUB
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Article
On Translating Goodwill
Christopher Nobes
Pages: 407-418
Published online: 16 Jul 2021
AbstractforOn Translating Goodwill | Full Text | References | PDF (169 KB) | EPUB
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