European Accounting Review, Volume 14, Issue 1 (2005)

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European Accounting Review, Volume 14, Issue 1 (2005)

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Editorials

Editorial
Editorial
Pages: 1-2
Published online: 12 Apr 2011
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Original Articles

Article
Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?
Denis Cormier, Michel Magnan & Barbara Van Velthoven
Pages: 3-39
Published online: 12 Apr 2011
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Article
The value relevance of environmental performance
Lars Hassel, Henrik Nilsson & Siv Nyquist
Pages: 41-61
Published online: 12 Apr 2011
AbstractforThe value relevance of environmental performance | Full Text | References | PDF (114.8 KB)
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Article
The explanatory factors of intellectual capital disclosure to financial analysts
Emma García-meca, Isabel Parra, Manuel Larrán & Isabel Martínez
Pages: 63-94
Published online: 12 Apr 2011
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Special Section: The Adoption of IAS in Europe

Article
Introduction
Begoña Giner & William Rees
Pages: 95-99
Published online: 12 Apr 2011
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Original Articles

Article
The introduction of International Accounting Standards in Europe: Implications for international convergence
Katherine Schipper
Pages: 101-126
Published online: 12 Apr 2011
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Article
The adoption of International Accounting Standards in the European Union
Geoffrey Whittington
Pages: 127-153
Published online: 12 Apr 2011
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Article
Earnings management under German GAAP versus IFRS
Brenda van Tendeloo & Ann Vanstraelen
Pages: 155-180
Published online: 12 Apr 2011
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Article
A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU
Philip Brown & Ann Tarca
Pages: 181-212
Published online: 12 Apr 2011
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Article
Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976
Pekka Pirinen Financial Manager
Pages: 213-235
Published online: 12 Apr 2011
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Book Reviews

Book Review
Book reviews
Pages: 237-249
Published online: 12 Apr 2011
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Errata

Correction
Erratum
Pages: 251-252
Published online: 12 Apr 2011
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Book Reviews

Book Review
Acknowledgement of peer reviewers
Pages: 253-254
Published online: 12 Apr 2011
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