European Accounting Review, Volume 6, Issue 4 (1997)

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European Accounting Review, Volume 6, Issue 4 (1997)

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Original Articles

Article
Strategic interventions of management accountants: everyday practice of British and German brewers
Thomas Ahrens
Pages: 557-588
Published online: 07 Dec 2010
AbstractforStrategic interventions of management accountants: everyday practice of British and German brewers | References | PDF (1.9 MB)
  • 396 Views
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Article
Earnings and stock returns: evidence from Germany
G. Geoffrey Booth, John Broussard & Otto Loistl
Pages: 589-603
Published online: 07 Dec 2010
AbstractforEarnings and stock returns: evidence from Germany | References | PDF (888.2 KB)
  • 204 Views
  • 9 CrossRef citations
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Article
An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic
James Patton & Ivan Zelenka
Pages: 605-626
Published online: 07 Dec 2010
AbstractforAn empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic | References | PDF (1.1 MB)
  • 367 Views
  • 62 CrossRef citations
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Article
Research on cash flow accounting and analysis
Gerry Lawson & Peter Moeller
Pages: 627-628
Published online: 07 Dec 2010
CitationforResearch on cash flow accounting and analysis | PDF (104 KB)
  • 162 Views
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Article
The role of cash flows and accruals in explaining security returns: evidence for the UK
Andreas Charitou
Pages: 629-652
Published online: 07 Dec 2010
AbstractforThe role of cash flows and accruals in explaining security returns: evidence for the UK | References | PDF (1.3 MB)
  • 174 Views
  • 18 CrossRef citations
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Article
Users' perceptions of the need for cash flow statements — Australian evidence
Christine Yap
Pages: 653-672
Published online: 07 Dec 2010
AbstractforUsers' perceptions of the need for cash flow statements — Australian evidence | References | PDF (2.4 MB)
  • 494 Views
  • 18 CrossRef citations
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Miscellany

Research Forum
Page: 673
Published online: 07 Dec 2010
CitationforResearch Forum | PDF (25.4 KB)
  • 19 Views
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Original Articles

Article
True and fair view: a European perspective
Justice Arden
Pages: 675-679
Published online: 07 Dec 2010
AbstractforTrue and fair view: a European perspective | PDF (320.3 KB)
  • 262 Views
  • 12 CrossRef citations
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Article
The French notion of the image fidèle: the power of words
Bernard Colasse
Pages: 681-691
Published online: 07 Dec 2010
AbstractforThe French notion of the image fidèle: the power of words | References | PDF (642.9 KB)
  • 63 Views
  • 11 CrossRef citations
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Article
Requirement for a true and fair view — a UK standard-setter's perspective
Allan Cook
Pages: 693-704
Published online: 07 Dec 2010
AbstractforRequirement for a true and fair view — a UK standard-setter's perspective | PDF (704.5 KB)
  • 192 Views
  • 12 CrossRef citations
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Article
True and fair view: a UK auditor's perspective
Graham Stacy
Pages: 705-709
Published online: 07 Dec 2010
AbstractforTrue and fair view: a UK auditor's perspective | PDF (298.6 KB)
  • 323 Views
  • 7 CrossRef citations
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Article
The true and fair view override in the European Accounting Directives
Karel Van Hulle
Pages: 711-720
Published online: 07 Dec 2010
AbstractforThe true and fair view override in the European Accounting Directives | References | PDF (608.1 KB)
  • 490 Views
  • 31 CrossRef citations
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Article
The true and fair view and the drafting of the Fourth Directive
Peter Walton
Pages: 721-730
Published online: 07 Dec 2010
AbstractforThe true and fair view and the drafting of the Fourth Directive | References | PDF (652.1 KB)
  • 220 Views
  • 16 CrossRef citations
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Article
Maintaining economic stability as a motive for statutory accounting requirements
Christoph Kuhner
Pages: 733-754
Published online: 07 Dec 2010
AbstractforMaintaining economic stability as a motive for statutory accounting requirements | References | PDF (1.4 MB)
  • 89 Views
  • 7 CrossRef citations
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Article
Stability, pseudo-stability, information and pseudo-information
Comments on ‘Maintaining economic stability as a motive for statutory accounting requirements' (Kuhner, 1997)
David Alexander
Pages: 755-766
Published online: 07 Dec 2010
AbstractforStability, pseudo-stability, information and pseudo-information | References | PDF (684.9 KB)
  • 51 Views
  • 4 CrossRef citations
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Article
Yet more misconceptions concerning the ‘uniformity’ of German financial reporting
Peter Feige
Pages: 767-772
Published online: 07 Dec 2010
AbstractforYet more misconceptions concerning the ‘uniformity’ of German financial reporting | References | PDF (344.5 KB)
  • 60 Views
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Article
Are the ‘Big Six’ ‘big’ in Belgium?
Véronique Weets & Marc Jegers
Pages: 773-789
Published online: 07 Dec 2010
AbstractforAre the ‘Big Six’ ‘big’ in Belgium? | References | PDF (945.4 KB)
  • 161 Views
  • 15 CrossRef citations
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Miscellany

Revising the role of profit-seeking in management and accounting history
A Report of the EIASM Workshop on Management and Accounting in Historical Perspectives, Bologna, December 1996
Geoff Jones
Pages: 791-798
Published online: 07 Dec 2010
First Page PreviewforRevising the role of profit-seeking in management and accounting history | References | PDF (480.7 KB)
  • 59 Views
  • 8 CrossRef citations
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Relationship between accounting changes and the capital market
Juan Luis GandIa Cabedo
Pages: 799-801
Published online: 07 Dec 2010
CitationforRelationship between accounting changes and the capital market | PDF (645.9 KB)
  • 35 Views
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The impact of changes in financial reporting regulation on financial accounting method choice1
Gerard Mertens
Pages: 801-804
Published online: 07 Dec 2010
First Page PreviewforThe impact of changes in financial reporting regulation on financial accounting method choice1 | PDF (243.1 KB)
  • 108 Views
  • 2 CrossRef citations
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Segment reporting: theoretical analysis and empirical approach in Greek enterprises
Charalambos T. Spathis
Pages: 804-807
Published online: 07 Dec 2010
First Page PreviewforSegment reporting: theoretical analysis and empirical approach in Greek enterprises | PDF (191.8 KB)
  • 84 Views
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Strategy — control — performance: an empirical analysis in large, independent, Belgian firms
Wim A. D. Van der Stede
Pages: 807-809
Published online: 07 Dec 2010
First Page PreviewforStrategy — control — performance: an empirical analysis in large, independent, Belgian firms | PDF (155.9 KB)
  • 58 Views
  • 4 CrossRef citations
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