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Volume 5, Issue 4

European Accounting Review

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European Accounting Review, Volume 5, Issue 4 (1996)

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European Accounting Review, Volume 5, Issue 4 (1996)

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Editorials

Editorial

Research on Corporate Financial Communication and the Stock Market: Editorial

John Board, Peter Möller & Martin Walker

Pages: 583-586

Published online: 11 Aug 2009

First Page PreviewforResearch on Corporate Financial Communication and the Stock Market: Editorial | PDF (246.9 KB)

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Original Articles

Article

Capital market reactions to earnings announcements: empirical evidence on the difference in the information content of IAS-based earnings and EC-Directives-based earnings

Kurt V. Auer

Pages: 587-623

Published online: 11 Aug 2009

AbstractforCapital market reactions to earnings announcements: empirical evidence on the difference in the information content of IAS-based earnings and EC-Directives-based earnings | References | PDF (1.8 MB)

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Article

Bad debt provisions and intra-industry information transfer in the banking sector

Carlos Diaz & Stuart McLeay

Pages: 625-650

Published online: 11 Aug 2009

AbstractforBad debt provisions and intra-industry information transfer in the banking sector | PDF (1.4 MB)

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Article

Fixed assets revaluations and their association with stock returns

Dimitrios C. Ghicas, Dimosthenis L. Hevas & Aphroditi J. Papadaki

Pages: 651-670

Published online: 11 Aug 2009

AbstractforFixed assets revaluations and their association with stock returns | References | PDF (1 MB)

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Article

What causes investor action?

Niclas Hellman

Pages: 671-691

Published online: 11 Aug 2009

AbstractforWhat causes investor action? | References | PDF (1.3 MB)

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Article

Semi-annual earnings announcements and market reaction: some recent findings for a small capital market

Gert van Huffel, Philip Joos & Hubert Ooghe

Pages: 693-713

Published online: 11 Aug 2009

AbstractforSemi-annual earnings announcements and market reaction: some recent findings for a small capital market | References | PDF (1,023 KB)

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Article

The measurement of the economic performance of the US Nonfinancial Corporate Business Sector 1946–1990: an application of the shareholder value creation concept

Gerald H. Lawson

Pages: 715-741

Published online: 11 Aug 2009

AbstractforThe measurement of the economic performance of the US Nonfinancial Corporate Business Sector 1946–1990: an application of the shareholder value creation concept | References | PDF (1.4 MB)

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Article

In defence of Russian accounting: a reply to foreign critics

Jaroslav V. Sokolov & Valery V. Kovalev

Pages: 743-762

Published online: 11 Aug 2009

AbstractforIn defence of Russian accounting: a reply to foreign critics | References | PDF (1.1 MB)

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Miscellany

Accounting for financial derivatives: a conceptual and practice approach

Alicia Costa

Pages: 763-765

Published online: 11 Aug 2009

First Page PreviewforAccounting for financial derivatives: a conceptual and practice approach | PDF (286.4 KB)

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Economic aspects of audit regulation and auditor liability

Marleen Willekens

Pages: 765-767

Published online: 11 Aug 2009

First Page PreviewforEconomic aspects of audit regulation and auditor liability | PDF (160.5 KB)

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EIASM Workshop on Accounting in Europe No. 4

Elin Sundgaard

Pages: 769-774

Published online: 11 Aug 2009

First Page PreviewforEIASM Workshop on Accounting in Europe No. 4 | PDF (682.8 KB)

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