European Accounting Review, Volume 19, Issue 3 (2010)

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European Accounting Review, Volume 19, Issue 3 (2010)

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Obituary

Anthony G. Hopwood, 1944–2010
Salvador Carmona & Kari Lukka
Pages: 395-398
Published online: 08 Sep 2010
First Page PreviewforAnthony G. Hopwood, 1944–2010 | Full Text | References | PDF (41.8 KB)
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Original Articles

Article
How did Financial Reporting Contribute to the Financial Crisis?
Mary E. Barth & Wayne R. Landsman
Pages: 399-423
Published online: 07 Jul 2010
AbstractforHow did Financial Reporting Contribute to the Financial Crisis? | Full Text | References | PDF (133.3 KB)
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Introduction

Article
Measurement Issues in Financial Reporting
Katherine Schipper & Marco Trombetta
Pages: 425-428
Published online: 08 Sep 2010
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Special section on “Measurement Issues in Financial Reporting”

Article
Accounting Choice and Earnings Quality: The Case of Software Development
Mustafa Ciftci
Pages: 429-459
Published online: 08 Sep 2010
AbstractforAccounting Choice and Earnings Quality: The Case of Software Development | Full Text | References | PDF (169.1 KB)
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Article
Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry
A. Quagli & F. Avallone
Pages: 461-493
Published online: 08 Sep 2010
AbstractforFair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry | Full Text | References | PDF (167.2 KB)
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Article
The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and their Advisors
Joachim Gassen & Kristina Schwedler
Pages: 495-509
Published online: 08 Sep 2010
AbstractforThe Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and their Advisors | Full Text | References | PDF (82.2 KB)
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Article
The Impact of Introducing Estimates of the Future on International Comparability in Earnings Expectations
Christina Dargenidou & Stuart McLeay
Pages: 511-534
Published online: 08 Sep 2010
AbstractforThe Impact of Introducing Estimates of the Future on International Comparability in Earnings Expectations | Full Text | References | PDF (130.5 KB)
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Article
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU
Joseph Aharony, Ran Barniv & Haim Falk
Pages: 535-578
Published online: 08 Sep 2010
AbstractforThe Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU | Full Text | References | PDF (211.6 KB)
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Article
Optimal Precision of Accounting Information in Debt Financing
Robert F. Göx & Alfred Wagenhofer
Pages: 579-602
Published online: 08 Sep 2010
AbstractforOptimal Precision of Accounting Information in Debt Financing | Full Text | References | PDF (179.4 KB)
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Article
The Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis
Emma García-Meca & Juan P. Sánchez-Ballesta
Pages: 603-627
Published online: 29 Jun 2010
AbstractforThe Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis | Full Text | References | PDF (131 KB)
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