European Accounting Review, Volume 25, Issue 2 (2016)

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European Accounting Review, Volume 25, Issue 2 (2016)

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Original Articles

Article
‘Accounting Talk’ Through Metaphorical Representations: Change Agents and Organisational Change in Home-Based Elderly Care
Martin Carlsson-Wall, Kalle Kraus, Malin Lund & Ebba Sjögren
Pages: 215-243
Published online: 06 Jan 2015
Abstractfor‘Accounting Talk’ Through Metaphorical Representations: Change Agents and Organisational Change in Home-Based Elderly Care | Full Text | References | PDF (237.8 KB)
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Article
Are Joint Audits Associated with Higher Audit Fees?
Paul André, GéRaldine Broye, Christopher Pong & Alain Schatt
Pages: 245-274
Published online: 21 Jan 2015
AbstractforAre Joint Audits Associated with Higher Audit Fees? | Full Text | References | PDF (242.8 KB)
  • 3720 Views
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Article
An Average-Based Accounting Approach to Capital Asset Investments: The Case of Project Finance
Carlo Alberto Magni
Pages: 275-286
Published online: 23 Feb 2015
AbstractforAn Average-Based Accounting Approach to Capital Asset Investments: The Case of Project Finance | Full Text | References | PDF (122.2 KB)
  • 845 Views
  • 9 CrossRef citations
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Article
Determinants and Economic Consequences of Non-financial Disclosure Quality
Fang Gao, Yi Dong, Chenkai Ni & Renhui Fu
Pages: 287-317
Published online: 06 Mar 2015
AbstractforDeterminants and Economic Consequences of Non-financial Disclosure Quality | Full Text | References | PDF (641.5 KB) | Supplemental
  • 5567 Views
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Article
Practice Variation in Public Sector Internal Auditing: An Institutional Analysis
Marika Arena & Kim Klarskov Jeppesen
Pages: 319-345
Published online: 16 Mar 2015
AbstractforPractice Variation in Public Sector Internal Auditing: An Institutional Analysis | Full Text | References | PDF (198.1 KB)
  • 1467 Views
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Article
Media Coverage and the Stock Market Valuation of TARP Participating Banks
Jeffrey Ng, Florin P. Vasvari & Regina Wittenberg-Moerman
Pages: 347-371
Published online: 21 Apr 2015
AbstractforMedia Coverage and the Stock Market Valuation of TARP Participating Banks | Full Text | References | PDF (284.6 KB)
  • 816 Views
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Article
Capitalizing Research & Development: Signaling or Earnings Management?
Tami Dinh, Helen Kang & Wolfgang Schultze
Pages: 373-401
Published online: 01 May 2015
AbstractforCapitalizing Research & Development: Signaling or Earnings Management? | Full Text | References | PDF (275.3 KB)
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Article
Accounting and the Hope of Action
Bino Catasús, Paolo Ferri & Sofi von Laskowski
Pages: 403-419
Published online: 11 Mar 2016
AbstractforAccounting and the Hope of Action | Full Text | References | PDF (161.4 KB)
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