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Volume 27, Issue 2

European Accounting Review

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Cover image for European Accounting Review, Volume 27, Issue 2, 2018

European Accounting Review, Volume 27, Issue 2 (2018)

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European Accounting Review, Volume 27, Issue 2 (2018)

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Vol 33, 2024 Vol 32, 2023 Vol 31, 2022 Vol 30, 2021 Vol 29, 2020 Vol 28, 2019 Volume 27, 2018 Vol 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

Real Earnings Management and Information Asymmetry in the Equity Market

David Abad, M. Fuensanta Cutillas-Gomariz, Juan Pedro Sánchez-Ballesta & José Yagüe

Pages: 209-235

Published online: 30 Nov 2016

AbstractforReal Earnings Management and Information Asymmetry in the Equity Market | Full Text | References | PDF (343.2 KB)

2324 Views
45 CrossRef citations
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Article

The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism

Daniel A. Bens, Steven J. Monahan & Logan B. Steele

Pages: 237-262

Published online: 02 Dec 2016

AbstractforThe Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism | Full Text | References | PDF (245.8 KB)

998 Views
8 CrossRef citations
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Article

To Disclose or Not to Disclose? An Investigation of the Antecedents and Effects of Open Book Accounting

Pages: 263-287

Published online: 18 Apr 2017

AbstractforTo Disclose or Not to Disclose? An Investigation of the Antecedents and Effects of Open Book Accounting | Full Text | References | PDF (420.3 KB)

1196 Views
5 CrossRef citations
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Article

The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History

Kees Camfferman & Stephen A. Zeff

Pages: 289-312

Published online: 01 Mar 2017

AbstractforThe Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History | Full Text | References | PDF (222.2 KB)

28061 Views
12 CrossRef citations
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Open Access

Article

Returnee Talent and Corporate Investment: Evidence from China

Yunhao Dai, Dongmin Kong & Shasha Liu

Pages: 313-337

Published online: 13 Dec 2016

AbstractforReturnee Talent and Corporate Investment: Evidence from China | Full Text | References | PDF (227.6 KB)

1524 Views
38 CrossRef citations
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Article

Choosing an Accounting Method to Explain Public Policy: Social Return on Investment and UK Non-profit Sector Policy

Matthew Hall & Yuval Millo

Pages: 339-361

Published online: 20 Dec 2016

AbstractforChoosing an Accounting Method to Explain Public Policy: Social Return on Investment and UK Non-profit Sector Policy | Full Text | References | PDF (685.2 KB)

1710 Views
20 CrossRef citations
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Article

Rankings, Performance, and Sabotage: The Moderating Effects of Target Setting

Frank Hartmann & Philipp Schreck

Pages: 363-382

Published online: 21 Oct 2016

AbstractforRankings, Performance, and Sabotage: The Moderating Effects of Target Setting | Full Text | References | PDF (590.8 KB)

1601 Views
14 CrossRef citations
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Article

Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting

Marcel van Rinsum, Victor S. Maas & David Stolker

Pages: 383-399

Published online: 23 Mar 2017

AbstractforDisclosure Checklists and Auditors’ Judgments of Aggressive Accounting | Full Text | References | PDF (269.7 KB)

1997 Views
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