European accounting review

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  Año 2015, Vol. 24, Número 1

  • Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital

    John E. Core, Luzi Hail, Rodrigo S. Verdi

    págs. 1-29

    

  • Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

    Hans B. Christensen, Edward Lee, Martin Walker, Cheng Zeng

    págs. 31-61

    

  • CEO Pay Contracts and IFRS Reconciliations

    Georgios Voulgari, Konstantinos Stathopoulos, Martin Walker

    págs. 63-93

    

  • The Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks

    Helena Isidro, Ana Marques

    págs. 95-128

    

  • How to Measure Analyst Forecast Effort

    Tanja Klettke, Carsten Homburg, Sebastian Gell

    págs. 129-146

    

  • R&D Cuts and Subsequent Reversals: Meeting or Beating Quarterly Analyst Forecasts

    John Shon, Meng Yan

    págs. 147-166

    

  • Unification and Dual Closure in the Italian Accountancy Profession, 1861–1906

    Stefano Coronella, Massimo Sargiacomo, Stephen P. Walker

    págs. 167-197