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Volume 27, Issue 3

European Accounting Review

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Cover image for European Accounting Review, Volume 27, Issue 3, 2018

European Accounting Review, Volume 27, Issue 3 (2018)

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European Accounting Review, Volume 27, Issue 3 (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

Enforcement Actions and Auditor Changes

Marcus Brocard, Benedikt Franke & Dennis Voeller

Pages: 407-436

Published online: 07 Apr 2017

AbstractforEnforcement Actions and Auditor Changes | Full Text | References | PDF (289.5 KB)

1501 Views
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Article

CEO Retirement, Corporate Governance and Conditional Accounting Conservatism

Shimin Chen, Serene Xu Ni & Feida Zhang

Pages: 437-465

Published online: 09 Feb 2017

AbstractforCEO Retirement, Corporate Governance and Conditional Accounting Conservatism | Full Text | References | PDF (218.5 KB)

1552 Views
15 CrossRef citations
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Article

Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks

Minyue Dong & Xiao-Jun Zhang

Pages: 467-493

Published online: 30 Mar 2017

AbstractforSelective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks | Full Text | References | PDF (217.8 KB)

866 Views
27 CrossRef citations
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Article

Exploring the Persuasiveness of Accounting Numbers in the Framing of ‘Performance’ – A Micro-Level Analysis of Performance Review Meetings

Lukas Goretzki, Simone Mack, Martin Messner & Jürgen Weber

Pages: 495-525

Published online: 05 Dec 2016

AbstractforExploring the Persuasiveness of Accounting Numbers in the Framing of ‘Performance’ – A Micro-Level Analysis of Performance Review Meetings | Full Text | References | PDF (241.1 KB)

1829 Views
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Article

How Do Financial Constraints Relate to Financial Reporting Quality? Evidence from Seasoned Equity Offerings

Pages: 527-557

Published online: 26 Jan 2017

AbstractforHow Do Financial Constraints Relate to Financial Reporting Quality? Evidence from Seasoned Equity Offerings | Full Text | References | PDF (260.2 KB)

1456 Views
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Article

Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing

Daniel Reimsbach, Rüdiger Hahn & Anil Gürtürk

Pages: 559-581

Published online: 12 Jan 2017

AbstractforIntegrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing | Full Text | References | PDF (600.6 KB) | Supplemental

15641 Views
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Free Access

Research Note

Note

Corporate Risk Disclosure and Audit Fee: A Text Mining Approach

Rong Yang, Yang Yu, Manlu Liu & Kean Wu

Pages: 583-594

Published online: 23 May 2017

AbstractforCorporate Risk Disclosure and Audit Fee: A Text Mining Approach | Full Text | References | PDF (197.5 KB) | Supplemental

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