The European Accounting Association (EAA) is an academic association that supports high-quality accounting research, teaching and knowledge exchange with practice by providing a platform that enables accounting academics to develop themselves and benefit society through their activities. It also...

39th EAA Doctoral Colloquium, which will be held in Espoo, Finland, 20-23 May, immediately before the Annual Congress of the European Accounting Association. The EAA Doctoral Colloquium is organised in conjunction with the EAA Annual Congress. The aim of the Doctoral Colloquium is to provide an...

We invite submissions of original papers addressing research questions in all areas of accounting research. European Accounting Review emphasizes openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies, and...

We estimate empirically the impact of the insolvency and bankruptcy code (IBC) on corporate leverage in India. The analysis builds on the Prowess database. For the estimations we use the difference in differences approach, where listed firms are used as the control group. We find that the IBC...

We examine the effect of regional favoritism on firms’ access to credit. Using firm-level data on a large sample of 29,000 firms covering 48 countries, we investigate the hypothesis that access to credit of firms is higher in the birth regions of national political leaders. We find evidence...

Do sanctions strengthen the targeted regime? I analyze the 2014 imposition of Western sanctions on Russia and its impact on voting. The United States and the European Union introduced targeted measures against Russian entities and individuals related to President Putin’s regime. Using polling...

We estimate empirically the debt limits and debt capacity of listed manufacturing firms in Nigeria over the period 2005-2019. The analysis contributes to our understanding of the financial constraints of the firms, and their scope to absorb shocks and finance growth using the debt market. The...

The EAA Annual Congress offers a unique opportunity for presenting research and finding out what colleagues in the fields of management and accounting are doing.

38th EAA Doctoral Colloquium, which will be held in Bergen, 7-10 May, immediately before the Annual Congress of the European Accounting Association. Students will present their work to faculty members and other students in (typically five) different parallel tracks, which are organized roughly...

We investigate whether the occurrence of elections affect access to credit for firms. We perform an investigation using firm-level data covering 44 developed and developing countries. We find that elections have a detrimental influence on access to credit: firms are more credit-constrained in...