European Accounting Review, Volume 5, Issue 2 (1996)

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European Accounting Review, Volume 5, Issue 2 (1996)

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Original Articles

Article
Audit committee effectiveness and the audit fee
Paul Collier & Alan Gregory
Pages: 177-198
Published online: 28 Jul 2006
AbstractforAudit committee effectiveness and the audit fee | References | PDF (1.3 MB)
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Article
Stock returns and earnings announcements in Finland
Juha-Pekka Kallunki
Pages: 199-216
Published online: 28 Jul 2006
AbstractforStock returns and earnings announcements in Finland | References | PDF (1 MB)
  • 74 Views
  • 14 CrossRef citations
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Article
Audit risk and audit programmes: archival evidence from four Dutch audit firms
Luc Quadackers, Theodore J. Mock & Steven Maijoor
Pages: 217-237
Published online: 28 Jul 2006
AbstractforAudit risk and audit programmes: archival evidence from four Dutch audit firms | References | PDF (1.2 MB)
  • 100 Views
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Article
Research Forum: cross border comparisons Introduction
Jean-Claude Scheid
Pages: 239-241
Published online: 28 Jul 2006
First Page PreviewforResearch Forum: cross border comparisons Introduction | PDF (158.1 KB)
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Article
Goodwill and the difference arising on first consolidation
David Alexander & Simon Archer
Pages: 243-269
Published online: 28 Jul 2006
AbstractforGoodwill and the difference arising on first consolidation | References | PDF (1.4 MB)
  • 68 Views
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Article
Provisions and contingencies: an Anglo-French investigation
David Alexander, Simon Archer, Pascale Delvaille & Valérie Taupin
Pages: 271-298
Published online: 28 Jul 2006
AbstractforProvisions and contingencies: an Anglo-French investigation | References | PDF (1.4 MB)
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Article
Depreciation: concepts and practices in France and the UK
Alain Burlaud, Michel Messina & Peter Walton
Pages: 299-316
Published online: 28 Jul 2006
AbstractforDepreciation: concepts and practices in France and the UK | References | PDF (1 MB)
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Article
Harmonizing the notes in the UK and France: a case study in de jure harmonization
R. H. Parker
Pages: 317-337
Published online: 28 Jul 2006
AbstractforHarmonizing the notes in the UK and France: a case study in de jure harmonization | References | PDF (1.2 MB)
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Article
Accounting in Turkey with reference to the particular problems of lease transactions
T. E. Cooke & T. Cürük
Pages: 339-359
Published online: 28 Jul 2006
AbstractforAccounting in Turkey with reference to the particular problems of lease transactions | References | PDF (1.1 MB)
  • 48 Views
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Article
Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law
Lisa Evans & Christopher Nobes
Pages: 361-373
Published online: 28 Jul 2006
AbstractforSome mysteries relating to the prudence principle in the Fourth Directive and in German and British law | References | PDF (724.9 KB)
  • 143 Views
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Article
Prudence: a principle or an attitude?
Karel van Hulle
Pages: 375-382
Published online: 28 Jul 2006
First Page PreviewforPrudence: a principle or an attitude? | References | PDF (461 KB)
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Miscellany

Preparation and information content of consolidated financial statements
Jos Blomrnaert
Pages: 383-387
Published online: 28 Jul 2006
First Page PreviewforPreparation and information content of consolidated financial statements | PDF (811 KB)
  • 43 Views
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Quantitative aspects of compensation of losses and their effect on the company annual accounts
G. W. J. M. Kampschöer
Pages: 387-390
Published online: 28 Jul 2006
First Page PreviewforQuantitative aspects of compensation of losses and their effect on the company annual accounts | PDF (241.9 KB)
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Quantitative aspects of compensation of losses and their effect on the company annual accounts
Regine Slagmulder
Pages: 390-396
Published online: 28 Jul 2006
First Page PreviewforQuantitative aspects of compensation of losses and their effect on the company annual accounts | PDF (366.7 KB)
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