European Accounting Review, Volume 22, Issue 2 (2013)

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European Accounting Review, Volume 22, Issue 2 (2013)

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Original Articles

Article
How Important are Earnings Announcements as an Information Source?
Sudipta Basu, Truong Xuan Duong, Stanimir Markov & Eng-Joo Tan
Pages: 221-256
Published online: 14 May 2013
AbstractforHow Important are Earnings Announcements as an Information Source? | Full Text | References | PDF (231.5 KB)
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Article
The Stewardship Role of Analyst Forecasts, and Discretionary Versus Non-discretionary Accruals
Peter O. Christensen, Hans Frimor & Florin Şabac
Pages: 257-296
Published online: 18 May 2012
AbstractforThe Stewardship Role of Analyst Forecasts, and Discretionary Versus Non-discretionary Accruals | Full Text | References | PDF (226.3 KB)
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Article
Investment Decisions on Long-term Assets: Integrating Strategic and Financial Perspectives
Fábio Frezatti , Diógenes de Souza Bido, Ana Paula Capuano Da Cruz, Marcelo Francini Girão Barroso & Maria José de Camargo Machado
Pages: 297-336
Published online: 21 Sep 2012
AbstractforInvestment Decisions on Long-term Assets: Integrating Strategic and Financial Perspectives | Full Text | References | PDF (209.5 KB)
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Article
Non-audit Services and Audit Quality: Evidence from Private Firms
Tobias Svanström
Pages: 337-366
Published online: 30 Jul 2012
AbstractforNon-audit Services and Audit Quality: Evidence from Private Firms | Full Text | References | PDF (150 KB)
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Article
Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility
Rainer Niemann & Caren Sureth
Pages: 367-390
Published online: 08 May 2012
AbstractforSooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility | Full Text | References | PDF (297.5 KB)
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Article
Headquarters−Subsidiary Interdependencies and the Design of Performance Evaluation and Reward Systems in Multinational Enterprises
Yan Du, Marc Deloof & Ann Jorissen
Pages: 391-424
Published online: 20 Nov 2012
AbstractforHeadquarters−Subsidiary Interdependencies and the Design of Performance Evaluation and Reward Systems in Multinational Enterprises | Full Text | References | PDF (243.4 KB)
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Call for Papers

Regulation and disclosure of executive compensation
Pages: 425-426
Published online: 14 May 2013
CitationforRegulation and disclosure of executive compensation | Full Text | PDF (27.2 KB)
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