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Content
1998, Volume 6, Issue 2
- 281-303 The future shape of harmonization: the EU versus the IASC versus the SEC
by John Flower - 305-348 The future shape of harmonization: a reply
by David Cairns
1997, Volume 6, Issue 4
- 557-588 Strategic interventions of management accountants: everyday practice of British and German brewers
by Thomas Ahrens - 589-603 Earnings and stock returns: evidence from Germany
by G. Geoffrey Booth & John Broussard & Otto Loistl - 605-626 An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic
by James Patton & Ivan Zelenka - 627-628 Research on cash flow accounting and analysis
by Gerry Lawson & Peter Moeller - 629-652 The role of cash flows and accruals in explaining security returns: evidence for the UK
by Andreas Charitou - 653-672 Users' perceptions of the need for cash flow statements — Australian evidence
by Christine Yap - 675-679 True and fair view: a European perspective
by Justice Arden - 681-691 The French notion of the image fidele: the power of words
by Bernard Colasse - 693-704 Requirement for a true and fair view — a UK standard-setter's perspective
by Allan Cook - 705-709 True and fair view: a UK auditor's perspective
by Graham Stacy - 711-720 The true and fair view override in the European Accounting Directives
by Karel Van Hulle - 721-730 The true and fair view and the drafting of the Fourth Directive
by Peter Walton - 733-754 Maintaining economic stability as a motive for statutory accounting requirements
by Christoph Kuhner - 755-766 Stability, pseudo-stability, information and pseudo-information
by David Alexander - 767-772 Yet more misconceptions concerning the 'uniformity' of German financial reporting
by Peter Feige - 773-789 Are the 'Big Six' 'big' in Belgium?
by Veronique Weets & Marc Jegers - 791-798 Revising the role of profit-seeking in management and accounting history
by Geoff Jones - 799-801 Relationship between accounting changes and the capital market
by Juan Luis GandIa Cabedo - 801-804 The impact of changes in financial reporting regulation on financial accounting method choice1
by Gerard Mertens - 804-807 Segment reporting: theoretical analysis and empirical approach in Greek enterprises
by Charalambos Spathis - 807-809 Strategy — control — performance: an empirical analysis in large, independent, Belgian firms
by Wim Van der Stede
May 1997, Volume 6, Issue 1
- 1-17 Debating Spanish audit legislation: the audit law of 1988
by Philip D. Bougen David - 19-44 Activity-based techniques and the death of the beancounter
by Andrew L. Friedman & Stephen R. Lyne - 45-68 The influence of company characteristics and accounting regulation on information disclosed by Spanish firms
by Begoña Giner Inchausti - 69-81 Finnish earnings response coefficients: the information content of losses
by Teppo Martikainen & Juha-Pekka Kallunki & Jukka Perttunen - 85-108 The enigma of the Greek auditing profession: some preliminary results concerning the impact of liberalization on auditor behaviour
by Constantinos V. Caramanis - 109-122 How 'uniform' is financial reporting in Germany? - The example of foreign currency translation
by Peter Feige - 123-129 How 'uniform' is financial reporting in Germany?: some replies
by Christopher W. Nobes & Gerhard G. Mueller - 131-145 Cost allocation and product costing in Dutch local government
by G. Jan Van Helden
1996, Volume 5, Issue 4
- 583-586 Research on Corporate Financial Communication and the Stock Market: Editorial
by John Board & Peter Moller & Martin Walker - 587-623 Capital market reactions to earnings announcements: empirical evidence on the difference in the information content of IAS-based earnings and EC-Directives-based earnings
by Kurt Auer - 625-650 Bad debt provisions and intra-industry information transfer in the banking sector
by Carlos Diaz & Stuart McLeay - 651-670 Fixed assets revaluations and their association with stock returns
by Dimitrios Ghicas & Dimosthenis Hevas & Aphroditi Papadaki - 671-691 What causes investor action?
by Niclas Hellman - 693-713 Semi-annual earnings announcements and market reaction: some recent findings for a small capital market
by Gert van Huffel & Philip Joos & Hubert Ooghe - 715-741 The measurement of the economic performance of the US Nonfinancial Corporate Business Sector 1946-1990: an application of the shareholder value creation concept
by Gerald Lawson - 743-762 In defence of Russian accounting: a reply to foreign critics
by Jaroslav Sokolov & Valery Kovalev - 763-765 Accounting for financial derivatives: a conceptual and practice approach
by Alicia Costa - 765-767 Economic aspects of audit regulation and auditor liability
by Marleen Willekens - 769-774 EIASM Workshop on Accounting in Europe No. 4
by Elin Sundgaard
1996, Volume 5, Issue 3
- 401-411 Accounting and business economics traditions: a missing European connection?
by Stefano Zambon - 413-434 Accounting and the business economics tradition in Germany
by Walther Busse von Colbe - 435-448 Accounting and business economics traditions in Sweden
by Sten Jonsson - 449-481 Accounting and the absence of a business economics tradition in the United Kingdom
by Christopher Napier - 483-493 Truer and fairer. Uninvited comments on invited comments
by David Alexander - 495-506 True and fair view
by Dieter Ordelheide - 507-521 The legal liability of auditors in Germany
by Reiner Quick - 523-543 Change and choice in Hungarian accounting practice
by K. Illes & P. Weetman & A. H. Clarkson & M. Fraser - 545-557 True and fair in the Czech Republic: a note on local perceptions
by Pat Sucher & Willie Seal & Ivan Zelenka - 559-562 Control issues in the Italian public sector: limits and opportunities
by Mariacristina Bonti - 563-567 Accounting for leases: an international perspective
by Simon Gao
1996, Volume 5, Issue 2
- 177-198 Audit committee effectiveness and the audit fee
by Paul Collier & Alan Gregory - 199-216 Stock returns and earnings announcements in Finland
by Juha-Pekka Kallunki - 217-237 Audit risk and audit programmes: archival evidence from four Dutch audit firms
by Luc Quadackers & Theodore Mock & Steven Maijoor - 239-241 Research Forum: cross border comparisons Introduction
by Jean-Claude Scheid - 243-269 Goodwill and the difference arising on first consolidation
by David Alexander & Simon Archer - 271-298 Provisions and contingencies: an Anglo-French investigation
by David Alexander & Simon Archer & Pascale Delvaille & Valerie Taupin - 299-316 Depreciation: concepts and practices in France and the UK
by Alain Burlaud & Michel Messina & Peter Walton - 317-337 Harmonizing the notes in the UK and France: a case study in de jure harmonization
by R. H. Parker - 339-359 Accounting in Turkey with reference to the particular problems of lease transactions
by T. E. Cooke & T. Curuk - 361-373 Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law
by Lisa Evans & Christopher Nobes - 375-382 Prudence: a principle or an attitude?
by Karel van Hulle - 383-387 Preparation and information content of consolidated financial statements
by Jos Blomrnaert - 387-390 Quantitative aspects of compensation of losses and their effect on the company annual accounts
by G. W. J. M. Kampschoer - 390-396 Quantitative aspects of compensation of losses and their effect on the company annual accounts
by Regine Slagmulder
1996, Volume 5, Issue 1
- 1-28 Cost accounting in Finland: current practice and trends of development
by Kari Lukka & Markus Granlund - 29-56 Auditor licensing in the European Union: a comparative study based on cultural differences
by John Margerison & Peter Moizer - 57-75 Mark-to-market accounting, hedge accounting or historical cost accounting for derivative financial instruments? A survey of financial analysts in Denmark
by Frank Thinggaard - 77-90 The development and status of auditing in Russia
by Svetlana Bychkova - 91-104 European congresses of accounting: a review of their history
by David Forrester - 105-114 The development of auditing and the problems of its reform in Lithuania
by Vaclovas Lakis - 115-147 The regulation of joint ventures in Hungary
by Jozsef Rooz & Imre Sztano & Fudit Lakis - 151-155 Disclosure of profit forecasts during takeover bids
by Niamh Brennan - 156-159 Accounting changes and the use of financial statements: a study among investment analysts
by Ruud Vergoossen - 779-782 Editorial
by Simon Archer - 783-794 Accounting and taxation in Europe — A comparative overview
by Martin Hoogendoorn - 795-814 The link between commercial accounting and tax accounting in sweden
by Kristina Artsberg - 815-833 The relationship between accounting and taxation in Denmark
by Merete Christiansen - 835-844 The relationship between accounting and taxation in Norway
by Aasmund Eilifsen - 845-857 Relationships between accounting and taxation in France
by A. Frydlender & D. Pham - 859-869 Relationship between accounting and taxation in the Czech Republic
by Jaroslava Holeckova - 871-882 Accounting and taxation in the Netherlands
by Martin Hoogendoorn - 883-897 The relationship between accounting and taxation in Poland
by Alicja Jaruga & Ewa Walinska & Andrzej Baniewicz - 899-914 The relationship between taxation and financial accounting in Finland
by Marko Jarvenpaa - 915-931 The principle of fiscal neutrality: the cornerstone of the relationship between financial reporting and taxation in Belgium
by Ann Jorissen & Luc Maes - 933-949 The relationship between accounting and taxation: The United Kingdom
by Margaret Lamb - 951-962 The relationship between accounting and taxation in the Republic of Ireland
by Aileen Pierce - 963-979 The relationship between financial and tax accounting in Germany — the authoritativeness and reverse authoritativeness principle
by Dieter Pfaff & Thomas Schroer - 981-989 Accounting and taxation in Italy
by Fulvia Rocchi
1995, Volume 4, Issue 4
- 595-623 Accounting in transition in the transitional economy
by Derek Bailey - 625-657 A theory of European accounting development applied to accounting change in contemporary Poland
by Danuta Krzywda & Derek Bailey & Marek Schroeder - 659-681 The changing organization of Czech accounting
by Willie Seal & Pat Sucher & Ivan Zelenka - 685-711 Accounting law reform in the Baltic states: the initial steps
by Derek Bailey & Jaan Alver & Jonas Mackevicius & Vilma Paupa - 713-737 Pressures and conflicts in moving towards harmonization of accounting practice: the Hungarian experience
by Z. Boross & A. H. Clarkson & M. Fraser & P. Weetman - 739-748 The restructuring of the system of accounting in Romania during the period of transition to the market economy
by Traian Dutia - 749-764 The development of accounting regulation in Slovenia
by Neil Garrod & Ivan Turk - 765-776 Goodwill in the process of privatization in Poland
by Aldona Kamela-Sowinska - 777-807 The development of accounting in tsarist Russia and the USSR
by L. V. Liberman & A. M. Eidinov - 809-826 History, theory and practice of accounting in Yugoslavia
by M. Petrovic & I. Turk - 827-832 The new accounting system in the Czech Republic
by Rudolf Schroll - 833-846 Accounting education in Russia today
by Irina Smirnova & Jaroslav Sokolov & Clive Emmanuel - 847-860 Conference Reports
by Magdalena Jerzemowska
1995, Volume 4, Issue 3
- 405-432 Project selection and audited accrual measurement in a multi-task setting
by John Christensen & Joel Demski - 433-454 The duality of bankruptcy process in Finland
by Erkki Laitinen - 455-484 The experience of knowledge in everyday accounting: a study of Finnish accounting managers
by Ari Manninen - 485-514 Auditing in Britain and Germany compared: professions, knowledge and the state
by Holger Vieten - 515-534 Funds flow reporting in Germany: a conceptual and empirical state of the art
by A. Haller & S. Jakoby - 535-554 The case for the shareholder panel in the UK
by David Hatherly - 555-570 Financial and economic information for industrial relations councils
by C. Lefebvre & L. Lin & L. Van Nuffel - 571-572 fMA-Congress 1994 on Financial Accounting and Management Accounting at the Erasmus University, Rotterdam
by Celia Boneco & Ralph ter Hoeven & Roland Spekle & Rob van der Wal - 577-579 Accrual versus cash flow variables: empirical evidence from Spain
by Paloma Apellaniz - 580-581 Additional disclosure: triple-entry and momentum accounting
by Tjeu Blommaert - 581-583 The use of depreciation in accounting as a signalling device
by Ann Gaeremynck - 583-584 Responsibility accounting: a dynamic multiple agent approach
by Filip Roodhooft - 585-586 Economic models of transfer pricing in decentralized firms
by Eric John Slof - 587-589 Forecast accounting information in multinational corporations: budgets in the control function
by Ana Isabel Zardoya
1995, Volume 4, Issue 2
- 197-215 A comparative perspective on gender and accountancy
by Linda Hantrais - 217-233 International accounting harmonization
by Christian Hoarau - 235-247 International accounting harmonization
by Axel Haller - 249-254 International accounting harmonization
by Christopher Nobes - 255-260 International accounting harmonization
by Leo van der Tas - 261-280 The determinants of voluntary financial disclosure by Swiss listed companies
by Bernard Raffournier - 283-304 Charts of accounts in Germany
by Wilfried Bechtel - 305-322 The evolution of the Romanian and Russian accounting charts after the collapse of the communist system
by J. Richard - 325-349 An evaluation of French concession accounting
by David Heald - 351-371 Accounting in Turkey
by Can Simga-Mugan - 373-385 Conference Reports
by Rolf Elm-Larsen - 387-389 Firm's reserves and accounting reserves in the economy of a modern company: meaning and functions
by Fabrizio Cerbioni - 390-393 Issues of organizational control in the relationships between large and small firms
by Enrico cori - 393-396 Knowledge in the system of the firm's intangible resources
by Alberto Quagli - 397-399 Accounting policy choice: the case of financial instruments — creative accounting by UK companies
by Atul Shah
1995, Volume 4, Issue 1
- 1-32 European harmonization and the true and fair view
by John Forker & Margaret Greenwood - 33-80 When is a group a group?
by Margaret Lamb - 81-86 General introduction
by Jacques Richard - 87-124 The evolution of accounting chart models in Europe from 1900 to 1945
by Jacques Richard - 125-138 The Spanish Plan General de Contabilidad
by Bernard Chauveau - 141-154 Latest developments in Swiss regulation of financial reporting
by Ann-Kristin Achleitner - 155-164 European Union accounting harmonization
by Neil Garrod & Isabel Sieringhaus - 165-175 Book review
by John Flower
1994, Volume 3, Issue 3
- 399-442 Accounting enlightenment in the age of reason
by Alnoor Bhimani - 443-470 Product costing in UK manufacturing organizations
by Colin Drury & Mike Tayles - 471-488 Managerial accounting in France Overview of past tradition and current practice
by Michel Lebas - 489-514 Development of cost accounting in Finland from the last century to the 1960s
by Salme Nasi - 515-546 Core features of the 'Einzelkosten- und Deckungsbeitragsrechnung'
by Paul Riebel - 547-562 Segmental reporting in the UK
by Clive Emmanuel & Neil Garrod - 581-590 Environmental accounting and auditing in Europe
by Rob Gray & Don Stone
1994, Volume 3, Issue 2
- 195-214 The discourse of inflation accounting
by Keith Robson - 215-240 The harmonization of accounting within the EU
by Per Thorell & Geoffrey Whittington - 241-254 Some reflections on 'The harmonization of accounting within the EU'
by Anthony G. Hopwood - 255-310 Toward a history of accounting histories
by Luca Zan - 311-328 Financial reporting by Polish listed companies for 1991
by Danuta Krzywda & Derek Bailey & Marek Schroeder - 329-353 The politics of mutual recognition
by Walter P. Schuetze - 354-374 Towards an understanding of the development ofaccounting: papers from the seventeenth congress of the EAA
by Richard Mattessich - 381-384 Life assurer and company tax: technicalprovisions for life assurers and fiscal profitdetermination in the Netherlands
by A. Oosenbrug - 384-388 Accountability and responsibility: the influence of organization design on management accounting
by Hanno J. E. Roberts - 388-390 The company investment process and factors that influence it
by Ossi Wikman - 391-394 Conference Reports
by Johann Wolfgang
1994, Volume 3, Issue 1
- 1-14 Cost-variance-based control with noisy observation
by Miles Gietzmann & Michael Selby - 15-47 ABC and Variability Accounting Differences and potential benefits of integration
by Poul Israelsen - 49-70 On the allocation of overhead costs
by Dieter Pfaff - 71-103 Transfer pricing under asymmetric information
by Alfred Wagenhofer - 107-121 Accounting in Greece
by Apostolos Ballas - 122-131 Revaluation of assets in France
by Lionel Collins - 132-142 Setting accounting standards in the Netherlands
by Jan Schoonderbeek - 143-162 Financial reporting in EC countries
by Hilda Theunisse - 163-165 Doctoral Section
by G. W. J. M. Kampschoer - 166-167 Economic determinants of voluntary accounting choices for research and development expenditures in Belgium
by Liangqi Lin - 168-171 Auditor change: results of an empirical study of the auditing market in the context of agency theory
by Kai-Uwe Marten - 171-173 The information content of accounting data for investment decisions
by Araceli Mora - 175-177 European financial statement data bases: methods and perspectives
by Saverio Bozzolan - 178-180 III Cost International Congeress I National Congress of the Spanish Management Accounting Association
by Vicente Serra - 180-182 VII Congeress of the Asociation Espanola de Contabilidad y Administraton de Empresas
by Jose Ignacio Martinez Churiaque - 183-183 Intensive advanced course and workshop on financial accounting
by Marc Jegers
1993, Volume 2, Issue 3
- 471-494 Reconciling national with international accounting standards
by Carol Adams & Pauline Weetman & Sidney Gray - 495-530 A comparative analysis of the impact of accounting differences on profits and return on equity
by Niclas Hellman - 531-554 Lobbying behaviour and the development of international accounting standards
by Sara York Kenny & Robert Larson - 555-578 Internationalising Audit:
by Philip Wallage - 581-584 Financial reporting in the Nordic countries
by Jens Elling - 585-591 Standard setting in Sweden
by Rolf Rundfelt - 592-602 Financial accounting and reporting in Finland
by Pertti Kettunen - 603-616 Accounting regulation in Denmark
by Merete Christiansen - 617-626 Accounting regulation in Norway
by Atle Johnsen - 627-636 Some reflections on Company Financial Reporting
by Stephen Zeff & Jesse Jones - 637-638 Belgin natural resource accounting
by Aurore Moroncini
1993, Volume 2, Issue 2
- 199-218 Problems in measuring the cash recovery rate and measurement error in estimates of the firm IRR
by Andrew Stark - 219-244 The use and perceived importance of annual reports by investment analysts in the Netherlands
by Ruud Vergoossen - 245-284 Accounting change in Italy
by Stefano Zambon & Chiara Saccon - 286-291 Company law and accounting in nineteenth-century Europe
by Peter Walton - 292-297 Austria
by Christian Nowotny & Elisabeth Gruber - 298-311 Belgium
by Yves De Ronge & Emmanuel Henrion & Claude Vael - 312-318 Denmark
by Merete Christiansen - 319-328 Finland
by Salme Nasi - 329-334 France
by Alain Mikol - 335-345 Germany
by Thomas Schroer - 346-352 Netherlands
by Kees Camfferman - 353-361 Spain
by Begona Giner Inchausti