European Accounting Review, Volume 6, Issue 3 (1997)

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European Accounting Review, Volume 6, Issue 3 (1997)

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Original Articles

Article
Auditor independence, incomplete contracts and the role of legal liability
Daron Acemoglu & Miles B. Gietzmann
Pages: 355-375
Published online: 16 Nov 2010
AbstractforAuditor independence, incomplete contracts and the role of legal liability | References | PDF (169.7 KB)
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Article
Delayed price response to the announcements of earnings and its components in Finland
G. Geoffrey Booth, Juha-Pekka Kallunki & Teppo Martikainen
Pages: 377-392
Published online: 16 Nov 2010
AbstractforDelayed price response to the announcements of earnings and its components in Finland | References | PDF (122 KB)
  • 154 Views
  • 11 CrossRef citations
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Article
The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice1
Trevor Boyns, John Richard Edwards & Marc Nikitin
Pages: 393-437
Published online: 16 Nov 2010
AbstractforThe development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice1 | References | PDF (291.3 KB)
  • 457 Views
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Article
Some formal properties of capital maintenance and revaluation systems in financial accounting
J. M. Gutierrez & G. Whittington
Pages: 439-464
Published online: 16 Nov 2010
AbstractforSome formal properties of capital maintenance and revaluation systems in financial accounting | References | PDF (183.8 KB)
  • 107 Views
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Article
An approach for measuring the degree of comparability of financial accounting information
Vera M. Krisement
Pages: 465-485
Published online: 16 Nov 2010
AbstractforAn approach for measuring the degree of comparability of financial accounting information | References | PDF (170.7 KB)
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Article
The determinants of voluntary financial disclosure by Swiss listed companies: a comment
Stephen Owusu-Ansah
Pages: 487-492
Published online: 16 Nov 2010
First Page PreviewforThe determinants of voluntary financial disclosure by Swiss listed companies: a comment | References | PDF (60.8 KB)
  • 241 Views
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Article
The determinants of voluntary financial disclosure by Swiss listed companies: a reply
Bernard Raffournier
Pages: 493-496
Published online: 16 Nov 2010
First Page PreviewforThe determinants of voluntary financial disclosure by Swiss listed companies: a reply | References | PDF (50 KB)
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Article
Erratum
Page: 497
Published online: 16 Nov 2010
CitationforErratum | PDF (27.5 KB)
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Free Access
Article
A note on the Quasi-Bayesian audit risk model for dollar unit sampling1
A. Hernandez-Bastida & F. J. Vazquez-Polo
Pages: 501-507
Published online: 16 Nov 2010
AbstractforA note on the Quasi-Bayesian audit risk model for dollar unit sampling1 | References | PDF (93.9 KB)
  • 50 Views
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Article
The origin and evolution of charts of accounts in Poland
Alicja A. Jaruga & Anna Szychta
Pages: 509-526
Published online: 16 Nov 2010
AbstractforThe origin and evolution of charts of accounts in Poland | References | PDF (123.7 KB)
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Article
Whatever happened to the Quadro Fedele?
Laurence Took
Pages: 527-539
Published online: 16 Nov 2010
AbstractforWhatever happened to the Quadro Fedele? | References | PDF (105.4 KB)
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Article
EIASM Intensive Seminar and Workshop on Japanese Practices in Management Accounting (Paris, 28-30 October 1996)
Regine Slagmulder
Pages: 541-544
Published online: 16 Nov 2010
First Page PreviewforEIASM Intensive Seminar and Workshop on Japanese Practices in Management Accounting (Paris, 28-30 October 1996) | PDF (46.2 KB)
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Article
Book review
Pages: 545-551
Published online: 16 Nov 2010
First Page PreviewforBook review | References | PDF (76.4 KB)
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