European Accounting Review, Volume 27, Issue 1 (2018)

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European Accounting Review, Volume 27, Issue 1 (2018)

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Original Articles

Article
Tax Regimes and Capital Gains Realizations
Martin Jacob
Pages: 1-21
Published online: 14 Jul 2016
AbstractforTax Regimes and Capital Gains Realizations | Full Text | References | PDF (297.6 KB)
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Article
Voluntary Disclosure and Analyst Forecast
Konrad Lang
Pages: 23-36
Published online: 17 Aug 2016
AbstractforVoluntary Disclosure and Analyst Forecast | Full Text | References | PDF (258.9 KB)
  • 1443 Views
  • 8 CrossRef citations
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Article
Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms
Jochen Bigus & Stefanie Häfele
Pages: 37-74
Published online: 14 Sep 2016
AbstractforShareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms | Full Text | References | PDF (313.2 KB)
  • 968 Views
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Article
International Financial Reporting Standards and Private Firms’ Access to Bank Loans
Benjamin Balsmeier & Steven Vanhaverbeke
Pages: 75-104
Published online: 13 Sep 2016
AbstractforInternational Financial Reporting Standards and Private Firms’ Access to Bank Loans | Full Text | References | PDF (395.8 KB)
  • 1730 Views
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Article
The Information Content of Guidance and Earnings
Jonathan A. Milian
Pages: 105-128
Published online: 16 Sep 2016
AbstractforThe Information Content of Guidance and Earnings | Full Text | References | PDF (235.9 KB)
  • 740 Views
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Article
Differential Weighting of Objective Versus Subjective Measures in Performance Evaluation: Experimental Evidence
Narisa Tianjing Dai, Xi (Jason) Kuang & Guliang Tang
Pages: 129-148
Published online: 26 Sep 2016
AbstractforDifferential Weighting of Objective Versus Subjective Measures in Performance Evaluation: Experimental Evidence | Full Text | References | PDF (282.1 KB)
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Article
Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model
Raúl Barroso, Chiraz Ben Ali & Cédric Lesage
Pages: 149-172
Published online: 20 Oct 2016
AbstractforBlockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model | Full Text | References | PDF (490.1 KB)
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Research Notes

Note
Addressing Unobserved Selection Bias in Accounting Studies: The Bias Minimization Method
Michael J. Peel
Pages: 173-183
Published online: 25 Aug 2016
AbstractforAddressing Unobserved Selection Bias in Accounting Studies: The Bias Minimization Method | Full Text | References | PDF (138.3 KB) | Supplemental
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Note
The Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research
Yu-Shan Chang, Yu-Jr Lin, Li-Lin (Sunny) Liu, Min-Jeng Shiue & Clark M. Wheatley
Pages: 185-196
Published online: 07 Nov 2016
AbstractforThe Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research | Full Text | References | PDF (200 KB)
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Lists of Reviewers

Thank you to Associate Editors, Editorial Board Members, Ad hoc Associate Editors, Guest Editors and Reviewers 2017
Pages: 197-207
Published online: 15 Feb 2018
First Page PreviewforThank you to Associate Editors, Editorial Board Members, Ad hoc Associate Editors, Guest Editors and Reviewers 2017 | Full Text | PDF (81.2 KB)
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