European Accounting Review, Volume 31, Issue 2 (2022)

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European Accounting Review, Volume 31, Issue 2 (2022)

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Articles

Article
Earnings Management to Avoid Debt Covenant Violations and Future Performance
Scott D. Dyreng, Stephen A. Hillegeist & Fernando Penalva
Pages: 311-343
Published online: 21 Oct 2020
AbstractforEarnings Management to Avoid Debt Covenant Violations and Future Performance | Full Text | References | PDF (627.4 KB) | EPUB | Supplemental
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Article
PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms
Ann Vanstraelen & Lei Zou
Pages: 345-376
Published online: 21 Oct 2020
AbstractforPCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms | Full Text | References | PDF (255.2 KB) | EPUB
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Article
Cascading Control Changes, Incoherence, and Dialogue: Insights from a Longitudinal Case Study
Thomas Toldbod & Berend van der Kolk
Pages: 377-407
Published online: 22 Sep 2020
AbstractforCascading Control Changes, Incoherence, and Dialogue: Insights from a Longitudinal Case Study | Full Text | References | PDF (632.5 KB) | EPUB
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Article
The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses
Apostolos Ballas, Vasilios-Christos Naoum & Orestes Vlismas
Pages: 409-447
Published online: 23 Sep 2020
AbstractforThe Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses | Full Text | References | PDF (402.2 KB) | EPUB
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Article
Government Control, Regulatory Enforcement Actions, and the Cost of Equity
Kun Tracy Wang, Yanjun Liu & Wanbin Walter Wang
Pages: 449-493
Published online: 02 Oct 2020
AbstractforGovernment Control, Regulatory Enforcement Actions, and the Cost of Equity | Full Text | References | PDF (524.1 KB) | EPUB
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Article
The Information Content of Deferred Taxes Under IFRS
Vanessa Flagmeier
Pages: 495-518
Published online: 21 Oct 2020
AbstractforThe Information Content of Deferred Taxes Under IFRS | Full Text | References | PDF (235.6 KB) | EPUB | Supplemental
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Article
On the Influence of Task Interruption and Interactive Time Estimation on Estimation Error in Time-Based Costing Systems
Sophie Maussen & Sophie Hoozée
Pages: 519-541
Published online: 21 Oct 2020
AbstractforOn the Influence of Task Interruption and Interactive Time Estimation on Estimation Error in Time-Based Costing Systems | Full Text | References | PDF (708.6 KB) | EPUB
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