European Accounting Review, Volume 32, Issue 2 (2023)

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European Accounting Review, Volume 32, Issue 2 (2023)

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Articles

Article
The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity
Thomas Hoppe, Deborah Schanz, Susann Sturm & Caren Sureth-Sloane
Pages: 239-273
Published online: 30 Jul 2021
AbstractforThe Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity | Full Text | References | PDF (1.7 MB) | EPUB | Supplemental
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Article
International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness
Elaine Henry, James Thewissen & Wouter Torsin
Pages: 275-309
Published online: 23 Aug 2021
AbstractforInternational Earnings Announcements: Tone, Forward-looking Statements, and Informativeness | Full Text | References | PDF (279.8 KB) | EPUB | Supplemental
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Article
Impression Management in Public Sector Audit Proposals: Language and Fees
Yu-Tzu Chang & Dan N. Stone
Pages: 311-343
Published online: 13 Sep 2021
AbstractforImpression Management in Public Sector Audit Proposals: Language and Fees | Full Text | References | PDF (302.3 KB) | EPUB
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Article
Budgeting in Public Organizations: The Influence of Managerial and Political Aspects
Carmen Aranda, Javier Arellano & Antonio Dávila
Pages: 345-377
Published online: 13 Sep 2021
AbstractforBudgeting in Public Organizations: The Influence of Managerial and Political Aspects | Full Text | References | PDF (717.5 KB) | EPUB
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Article
Analyst Revenue Forecasts and Firm Revenue Misstatements
Ting-Chiao Huang & Stephanie Hairston
Pages: 379-414
Published online: 06 Oct 2021
AbstractforAnalyst Revenue Forecasts and Firm Revenue Misstatements | Full Text | References | PDF (520.7 KB) | EPUB
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Article
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research
Amir Amel-Zadeh, Martin Glaum & Thorsten Sellhorn
Pages: 415-446
Published online: 25 Oct 2021
AbstractforEmpirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research | Full Text | References | PDF (912.6 KB) | EPUB | Supplemental
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Article
David versus Goliath: The Relation between Auditor Size and Audit Quality for U.K. Private Firms
Jeff Zeyun Chen, Anastasios Elemes & Gerald J. Lobo
Pages: 447-480
Published online: 25 Oct 2021
AbstractforDavid versus Goliath: The Relation between Auditor Size and Audit Quality for U.K. Private Firms | Full Text | References | PDF (310.4 KB) | EPUB
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Article
Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions
Sven Hartlieb
Pages: 481-511
Published online: 25 Oct 2021
AbstractforConsumer Sentiment, Managerial Expectations and Resource Adjustment Decisions | Full Text | References | PDF (378.8 KB) | EPUB
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Article
Does Longer Duration of Executive Compensation Foster Investment Efficiency?
Matthias Regier
Pages: 513-546
Published online: 10 Nov 2021
AbstractforDoes Longer Duration of Executive Compensation Foster Investment Efficiency? | Full Text | References | PDF (686 KB) | EPUB | Supplemental
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