European Accounting Review, Volume 30, Issue 2 (2021)

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European Accounting Review, Volume 30, Issue 2 (2021)

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Articles

Article
Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads
Pepa Kraft, Wayne R. Landsman & Zilu Shan
Pages: 223-250
Published online: 14 May 2020
AbstractforEffect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads | Full Text | References | PDF (220.5 KB) | EPUB
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Article
Exploring the Role of Management Control Anchor Practices in new Product Development
Martin Carlsson-Wall, Lukas Goretzki, Kalle Kraus & Johnny Lind
Pages: 251-276
Published online: 24 Jun 2020
AbstractforExploring the Role of Management Control Anchor Practices in new Product Development | Full Text | References | PDF (221.1 KB) | EPUB
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Open Access
Article
Political Uncertainty and Accounting Conservatism
Lili Dai & Phong Ngo
Pages: 277-307
Published online: 13 May 2020
AbstractforPolitical Uncertainty and Accounting Conservatism | Full Text | References | PDF (669.3 KB) | EPUB | Supplemental
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Article
The information content of corporate social responsibility disclosure in Europe: an institutional perspective
Stéphanie Mittelbach-Hörmanseder, Katrin Hummel & Margarethe Rammerstorfer
Pages: 309-348
Published online: 23 May 2020
AbstractforThe information content of corporate social responsibility disclosure in Europe: an institutional perspective | Full Text | References | PDF (328.2 KB) | EPUB
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Open Access
Article
The Continuity of the Board of Statutory Auditors Across Social, Economic and Political Institutional Changes
Michael J. Jones & Andrea Melis
Pages: 349-380
Published online: 20 May 2020
AbstractforThe Continuity of the Board of Statutory Auditors Across Social, Economic and Political Institutional Changes | Full Text | References | PDF (495 KB) | EPUB
  • 360 Views
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Article
The Comprehensive Tax Gain from Leverage
Zhenhua Chen, Deen Kemsley & Padmakumar Sivadasan
Pages: 381-403
Published online: 14 May 2020
AbstractforThe Comprehensive Tax Gain from Leverage | Full Text | References | PDF (512.8 KB) | EPUB
  • 425 Views
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Article
Are Corporate General Counsels in Top Management Effective Monitors? Evidence from Stock Price Crash Risk
MD Al Mamun, Balasingham Balachandran, Huu Nhan Duong & Ferdinand A Gul
Pages: 405-437
Published online: 29 May 2020
AbstractforAre Corporate General Counsels in Top Management Effective Monitors? Evidence from Stock Price Crash Risk | Full Text | References | PDF (703.8 KB) | EPUB
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