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Volume 26, Issue 2

European Accounting Review

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Cover image for European Accounting Review, Volume 26, Issue 2, 2017

European Accounting Review, Volume 26, Issue 2 (2017)

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European Accounting Review, Volume 26, Issue 2 (2017)

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Vol 33, 2024 Vol 32, 2023 Vol 31, 2022 Vol 30, 2021 Vol 29, 2020 Vol 28, 2019 Vol 27, 2018 Volume 26, 2017 Vol 25, 2016 Vol 24, 2015 Vol 23, 2014 Vol 22, 2013 Vol 21, 2012 Vol 20, 2011 Vol 19, 2010 Vol 18, 2009 Vol 17, 2008 Vol 16, 2007 Vol 15, 2006 Vol 14, 2005 Vol 13, 2004 Vol 12, 2003 Vol 11, 2002 Vol 10, 2001 Vol 9, 2000 Vol 8, 1999 Vol 7, 1998 Vol 6, 1997 Vol 5, 1996 Vol 4, 1995 Vol 3, 1994 Vol 2, 1993 Vol 1, 1992

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Original Articles

Article

Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland

Antti Rautiainen, Elena Urquía-Grande & Clara Muñoz-Colomina

Pages: 165-191

Published online: 23 Dec 2015

AbstractforInstitutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland | Full Text | References | PDF (256.5 KB)

1360 Views
32 CrossRef citations
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Article

Do Analysts Strategically Employ Cash Flow Forecast Revisions to Offset Negative Earnings Forecast Revisions?

Choong-Yuel Yoo & Jinhan Pae

Pages: 193-214

Published online: 18 Jan 2016

AbstractforDo Analysts Strategically Employ Cash Flow Forecast Revisions to Offset Negative Earnings Forecast Revisions? | Full Text | References | PDF (222.4 KB)

813 Views
9 CrossRef citations
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Article

Are Corporate Tax Reductions Real Benefits under Imputation Systems?

Chia-Wen Chang, Ming-Chin Chen & Vincent Y.S. Chen

Pages: 215-237

Published online: 11 Mar 2016

AbstractforAre Corporate Tax Reductions Real Benefits under Imputation Systems? | Full Text | References | PDF (292.9 KB)

730 Views
3 CrossRef citations
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Article

Interactive Reporting Bias Surrounding CEO Turnover

Chia-Feng (Jeffrey) Yu

Pages: 239-282

Published online: 11 Mar 2016

AbstractforInteractive Reporting Bias Surrounding CEO Turnover | Full Text | References | PDF (572.1 KB)

499 Views
2 CrossRef citations
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Article

The Impact of Unrealized Fair Value Adjustments on Dividend Policy

Alexandros Sikalidis & Stergios Leventis

Pages: 283-310

Published online: 06 Apr 2016

AbstractforThe Impact of Unrealized Fair Value Adjustments on Dividend Policy | Full Text | References | PDF (264.6 KB) | Supplemental

5152 Views
12 CrossRef citations
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Open Access

Article

Consequences of the Abandonment of Mandatory Joint Audit: An Empirical Study of Audit Costs and Audit Quality Effects

Cédric Lesage, Nicole V. S. Ratzinger-Sakel & Jaana Kettunen

Pages: 311-339

Published online: 13 Apr 2016

AbstractforConsequences of the Abandonment of Mandatory Joint Audit: An Empirical Study of Audit Costs and Audit Quality Effects | Full Text | References | PDF (241.8 KB)

2954 Views
42 CrossRef citations
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Article

Strategy, Valuation, and Forecast Accuracy: Evidence from Italian Strategic Plan Disclosures

Stephen P. Baginski, Saverio Bozzolan, Antonio Marra & Pietro Mazzola

Pages: 341-378

Published online: 08 Apr 2016

AbstractforStrategy, Valuation, and Forecast Accuracy: Evidence from Italian Strategic Plan Disclosures | Full Text | References | PDF (639.6 KB) | Supplemental

908 Views
4 CrossRef citations
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Article

Bank Relationships and Private Firms’ Financial Reporting Quality

Jochen Bigus & Christa Hillebrand

Pages: 379-409

Published online: 13 Apr 2016

AbstractforBank Relationships and Private Firms’ Financial Reporting Quality | Full Text | References | PDF (275.6 KB)

1716 Views
25 CrossRef citations
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