European Accounting Review, Volume 23, Issue 4 (2014)

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European Accounting Review, Volume 23, Issue 4 (2014)

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Special Section: The Influence of Political Forces on Financial Reporting and Capital Market Activity

Article
Political Connections and Accounting Quality under High Expropriation Risk
George Batta, Ricardo Sucre Heredia & Marc Weidenmier
Pages: 485-517
Published online: 19 May 2014
AbstractforPolitical Connections and Accounting Quality under High Expropriation Risk | Full Text | References | PDF (316.1 KB)
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Article
When EU Leaders Speak, the Markets Listen
Tomasz Piotr Wisniewski & Andrea Moro
Pages: 519-551
Published online: 10 Apr 2014
AbstractforWhen EU Leaders Speak, the Markets Listen | Full Text | References | PDF (250.6 KB) | Supplemental
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Methods Workshop

Article
Implementability of Trading Strategies Based on Accounting Information: Piotroski (2000) Revisited
Sohyung Kim & Cheol Lee
Pages: 553-558
Published online: 05 Jun 2014
AbstractforImplementability of Trading Strategies Based on Accounting Information: Piotroski (2000) Revisited | Full Text | References | PDF (122.7 KB) | Supplemental
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Article
An Improved Test for Earnings Management Using Kernel Density Estimation
Henry Lahr
Pages: 559-591
Published online: 10 Jan 2014
AbstractforAn Improved Test for Earnings Management Using Kernel Density Estimation | Full Text | References | PDF (517.2 KB) | Supplemental
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Other Articles

Article
When Organisations Deinstitutionalise Control Practices: A Multiple-Case Study of Budget Abandonment
Sebastian D. Becker
Pages: 593-623
Published online: 15 May 2014
AbstractforWhen Organisations Deinstitutionalise Control Practices: A Multiple-Case Study of Budget Abandonment | Full Text | References | PDF (864.1 KB)
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Article
Effects of Executive Compensation Complexity on Investor Behaviour in an Experimental Stock Market
Robert M. Gillenkirch, Achim Hendriks & Susanne A. Welker
Pages: 625-645
Published online: 02 Dec 2013
AbstractforEffects of Executive Compensation Complexity on Investor Behaviour in an Experimental Stock Market | Full Text | References | PDF (243.4 KB) | Supplemental
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Article
The Tracking of Environmental Costs: Motivations and Impacts
Jean-François Henri, Olivier Boiral & Marie-Josée Roy
Pages: 647-669
Published online: 24 Oct 2013
AbstractforThe Tracking of Environmental Costs: Motivations and Impacts | Full Text | References | PDF (207.5 KB)
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Article
Management Accountants’ Occupational Prestige Within the Company: A Social Identity Theory Perspective
Keke Hiller, Matthias D. Mahlendorf & Jürgen Weber
Pages: 671-691
Published online: 10 Jan 2014
AbstractforManagement Accountants’ Occupational Prestige Within the Company: A Social Identity Theory Perspective | Full Text | References | PDF (251 KB) | Supplemental
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Article
Endogenous Precision of Performance Measures and Limited Managerial Attention
Pierre Jinghong Liang & Lin Nan
Pages: 693-727
Published online: 10 Mar 2014
AbstractforEndogenous Precision of Performance Measures and Limited Managerial Attention | Full Text | References | PDF (310.5 KB)
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Article
Accounting Accruals and Stock Returns: Evidence from European Equity Markets
Georgios A. Papanastasopoulos
Pages: 729-768
Published online: 11 Mar 2014
AbstractforAccounting Accruals and Stock Returns: Evidence from European Equity Markets | Full Text | References | PDF (237.5 KB)
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Erratum

Correction
Correction to European Accounting Review 23(3) (2014), Special Issue on ‘Accounting and Reporting in Family Firms’
Page: 769
Published online: 13 Oct 2014
CitationforCorrection to European Accounting Review 23(3) (2014), Special Issue on ‘Accounting and Reporting in Family Firms’ | Full Text | PDF (31.3 KB)
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Free Access

Call for Papers

Announcement
Special Issue on Tax Research
Pages: 771-772
Published online: 29 Oct 2014
CitationforSpecial Issue on Tax Research | Full Text | PDF (28.1 KB)
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Editorial Board

Editorial Board
Page: ebi
Published online: 29 Oct 2014
CitationforEditorial Board | Full Text | PDF (28.7 KB)
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