European Accounting Review, Volume 30, Issue 4 (2021)

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European Accounting Review, Volume 30, Issue 4 (2021)

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Articles

Article
How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change
Robert Simons & Antonio Dávila
Pages: 583-609
Published online: 29 Jul 2020
AbstractforHow Top Managers Use the Entrepreneurial Gap to Drive Strategic Change | Full Text | References | PDF (2 MB) | EPUB | Supplemental
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Article
The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality
Jaeyoon Yu, Byungjin Kwak, Myung Seok Park & Yoonseok Zang
Pages: 611-643
Published online: 24 Aug 2020
AbstractforThe Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality | Full Text | References | PDF (388.9 KB) | EPUB
  • 1338 Views
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Article
Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters
Victoria A. Obeng, Kamran Ahmed & Steven F. Cahan
Pages: 645-674
Published online: 18 Aug 2020
AbstractforIntegrated Reporting and Agency Costs: International Evidence from Voluntary Adopters | Full Text | References | PDF (260.5 KB) | EPUB | Supplemental
  • 1854 Views
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Article
Demonstrating Value: How Entrepreneurs Design New Accounting Methods to Justify Innovations
Emily Barman, Matthew Hall & Yuval Millo
Pages: 675-704
Published online: 11 Jun 2020
AbstractforDemonstrating Value: How Entrepreneurs Design New Accounting Methods to Justify Innovations | Full Text | References | PDF (957.4 KB) | EPUB
  • 1143 Views
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Article
Enforcement, Managerial Discretion, and the Informativeness of Accruals
David Windisch
Pages: 705-732
Published online: 07 Jun 2020
AbstractforEnforcement, Managerial Discretion, and the Informativeness of Accruals | Full Text | References | PDF (290.9 KB) | EPUB
  • 3860 Views
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Open Access
Article
The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework
Kam C. Chan, Yining Chen & Baohua Liu
Pages: 733-765
Published online: 22 Jun 2020
AbstractforThe Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework | Full Text | References | PDF (985.5 KB) | EPUB
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Article
Goodwill Impairment, Securities Analysts, and Information Transparency
Hongwen Han, Jiali Jenna Tang & Qingquan Tang
Pages: 767-799
Published online: 24 Sep 2020
AbstractforGoodwill Impairment, Securities Analysts, and Information Transparency | Full Text | References | PDF (362.3 KB) | EPUB
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Article
Pension Deficits and Corporate Financial Policy: Does Accounting Transparency Matter?
Fani Kalogirou, Paraskevi Vicky Kiosse & Peter F. Pope
Pages: 801-825
Published online: 22 Jul 2020
AbstractforPension Deficits and Corporate Financial Policy: Does Accounting Transparency Matter? | Full Text | References | PDF (413.2 KB) | EPUB | Supplemental
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Article
An Empirical Examination of Sell-Side Brokerage Analysts’ Published Research, Concierge Services, and High-Touch Services
David A. Maber, Boris Groysberg & Paul M. Healy
Pages: 827-853
Published online: 24 Aug 2020
AbstractforAn Empirical Examination of Sell-Side Brokerage Analysts’ Published Research, Concierge Services, and High-Touch Services | Full Text | References | PDF (499.6 KB) | EPUB
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