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European accounting review
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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1
The effects of IFRS adoption on observed earnings smoothness properties : the confounding effects of changes in timely gain and loss recognition
Capkun, Vedran
;
Collins, Daniel W.
- In:
European accounting review
27
(
2018
)
5
,
pp. 797-815
Persistent link: https://www.econbiz.de/10011977299
Saved in:
2
The effect of internal control certification regulatory changes on real and accrual-based earnings management
Garg, Mukesh
- In:
European accounting review
27
(
2018
)
5
,
pp. 817-844
Persistent link: https://www.econbiz.de/10011977302
Saved in:
3
The role of overbilling in hospitals’ earnings management decisions
Heese, Jonas
- In:
European accounting review
27
(
2018
)
5
,
pp. 875-900
Persistent link: https://www.econbiz.de/10011977311
Saved in:
4
Analyst information acquisition and the relative informativeness of analyst forecasts and managed earnings
Schantl, Stefan F.
- In:
Accounting and business research : a research quarterly …
48
(
2018
)
1
,
pp. 62-76
Persistent link: https://www.econbiz.de/10011857672
Saved in:
5
Discretionary accounting choices : the case of IAS 19 pension accounting
Glaum, Martin
;
Keller, Tobias
;
Street, Donna L.
- In:
Accounting and business research : a research quarterly …
48
(
2018
)
2
,
pp. 139-170
Persistent link: https://www.econbiz.de/10011857702
Saved in:
6
Real earnings management and information asymmetry in the equity market
Abad, Devid
;
Cutillas-Gomariz, M. Fuensanta
; …
- In:
European accounting review
27
(
2018
)
2
,
pp. 209-235
Persistent link: https://www.econbiz.de/10011883338
Saved in:
7
CEO retirement, corporate governance and conditional accounting conservatism
Chen, Shimin
;
Ni, Serene
;
Zhang, Feida
- In:
European accounting review
27
(
2018
)
3
,
pp. 437-465
Persistent link: https://www.econbiz.de/10011883416
Saved in:
8
Selective trading of available-for-sale securities : evidence from U.S. commercial banks
Dong, Minyue
;
Zhang, Xiao-Jun
- In:
European accounting review
27
(
2018
)
3
,
pp. 467-493
Persistent link: https://www.econbiz.de/10011883418
Saved in:
9
How do financial constraints relate to financial reporting quality? : evidence from seasoned equity offerings
Kurt, Ahmet C.
- In:
European accounting review
27
(
2018
)
3
,
pp. 527-557
Persistent link: https://www.econbiz.de/10011883426
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10
Integrated reporting and assurance of sustainability information : an experimental study on professional investors' information processing
Reimsbach, Daniel
;
Hahn, Rüdiger
;
Gürtürk, Anil
- In:
European accounting review
27
(
2018
)
3
,
pp. 559-581
Persistent link: https://www.econbiz.de/10011883440
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11
Martial status and earnings management
Hilary, Gilles
;
Huang, Sterling
;
Xu, Yanping
- In:
European accounting review
26
(
2017
)
1
,
pp. 153-158
Persistent link: https://www.econbiz.de/10011703365
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12
Interactive reporting bias surrounding CEO turnover
Yu, Chia-Feng
- In:
European accounting review
26
(
2017
)
2
,
pp. 239-282
Persistent link: https://www.econbiz.de/10011704123
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13
Regulatory incentives and financial reporting quality in public healthcare organisations
Greenwood, Margaret J.
;
Baylis, Richard M.
;
Tao, Lei
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
7
,
pp. 831-855
Persistent link: https://www.econbiz.de/10011852523
Saved in:
14
Accounting narratives and impression management on social media
Yang, Jessica H.
;
Liu, Siwen
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
6
,
pp. 673-694
Persistent link: https://www.econbiz.de/10011799757
Saved in:
15
Special issue: tax research
Jacob, Martin
(
ed.
);
Sansing, Richard C.
(
ed.
)
-
2017
Persistent link: https://www.econbiz.de/10011814463
Saved in:
16
Does a firm's life cycle explain its propensity to engage in corporate tax avoidance?
Hasan, Mostafa Monzur
;
Al-Hadi, Ahmed
;
Taylor, Grantley
; …
- In:
European accounting review
26
(
2017
)
3
,
pp. 469-501
Persistent link: https://www.econbiz.de/10011814489
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17
To shift or not to shift? : intertemporal income shifting as a response to the risk capital allowance introduction in Belgium
Andries, Kathleen
;
Cools, Martine
;
Van Uytbergen, Steve
- In:
European accounting review
26
(
2017
)
3
,
pp. 531-559
Persistent link: https://www.econbiz.de/10011814494
Saved in:
18
Simplified tax accounting and the choice of legal form
Bergner, Sören
;
Heckemeyer, Jost H.
- In:
European accounting review
26
(
2017
)
3
,
pp. 581-601
Persistent link: https://www.econbiz.de/10011814504
Saved in:
19
The effect of CEO stock-based compensation on the pricing of future earnings
Choi, Bobae
;
Kim, Jae B.
- In:
European accounting review
26
(
2017
)
4
,
pp. 651-679
Persistent link: https://www.econbiz.de/10011814519
Saved in:
20
Mandatory IFRS adoption : the trade-off between accrual-based and real earnings management
Ipino, Elisabetta
;
Parbonetti, Antonio
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
1
,
pp. 91-121
Persistent link: https://www.econbiz.de/10011670452
Saved in:
21
The effect of financial leverage on real and accrual-based earnings management
Anagnostopoulou, Seraina C.
;
Tsekrekos, Andrianos E.
- In:
Accounting and business research : a research quarterly …
47
(
2017
)
2
,
pp. 191-236
Persistent link: https://www.econbiz.de/10011672712
Saved in:
22
Historical perspectives on accounting for M&A
Amel-Zadeh, Amir
;
Meeks, Geoffrey
;
Meeks, J. Gay Tulip
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
5
,
pp. 501-524
Persistent link: https://www.econbiz.de/10011578325
Saved in:
23
Capitalizing research & development : signaling or earnings management?
Dinh, Tami
;
Kang, Helen
;
Schultze, Wolfgang
- In:
European accounting review
25
(
2016
)
2
,
pp. 373-401
Persistent link: https://www.econbiz.de/10011585186
Saved in:
24
The role of corporate governance in shaping accruals manipulation prior to acquisitions
Lehmann, Nico
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
4
,
pp. 327-364
Persistent link: https://www.econbiz.de/10011564347
Saved in:
25
Mandatory audit firm rotation and audit quality
Cameran, Mara
;
Prencipe, Annalisa
;
Trombetta, Marco
- In:
European accounting review
25
(
2016
)
1
,
pp. 35-58
Persistent link: https://www.econbiz.de/10011568825
Saved in:
26
Legal form and earnings properties
Bigus, Jochen
;
Georgiou, Nadine
;
Schorn, Philipp
- In:
European accounting review
25
(
2016
)
3
,
pp. 515-548
Persistent link: https://www.econbiz.de/10011598111
Saved in:
27
Problem directors on the audit commitee and financial reporting quality
Habib, Ahsan
;
Bhuiyan, Md. Borhan Uddin
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
2
,
pp. 121-144
Persistent link: https://www.econbiz.de/10011558673
Saved in:
28
The implications of research on accounting conservatism for accounting standard setting
Mora, Araceli
;
Walker, Martin
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
5
,
pp. 620-650
Persistent link: https://www.econbiz.de/10011415011
Saved in:
29
Real earnings management uncertainty and corporate credit risk
Chen, Tsung-kang
;
Tseng, Yijie
;
Hsieh, Yu-ting
- In:
European accounting review
24
(
2015
)
3
,
pp. 413-440
Persistent link: https://www.econbiz.de/10011409637
Saved in:
30
Does book-tax conformity deter opportunistic book and tax reporting? : an international analysis
Tang, Tanya Y. H.
- In:
European accounting review
24
(
2015
)
3
,
pp. 441-469
Persistent link: https://www.econbiz.de/10011409745
Saved in:
31
The role of institutional and economic factors in the strategic use of non-gaap disclosures to beat earnings benchmarks
Isidro, Helena
;
Marques, Ana
- In:
European accounting review
24
(
2015
)
1
,
pp. 95-128
Persistent link: https://www.econbiz.de/10011302901
Saved in:
32
CEO pay contracts and IFRS reconciliations
Voulgaris, Georgios
;
Stathopoulos, Konstantinos
; …
- In:
European accounting review
24
(
2015
)
1
,
pp. 63-93
Persistent link: https://www.econbiz.de/10011302902
Saved in:
33
Conservatism in residual income models : theory and supporting evidence
Ashton, David
;
Wang, Pengguo
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
3
,
pp. 387-410
Persistent link: https://www.econbiz.de/10011405660
Saved in:
34
Real and accrual earnings management and IPO failure risk
Alhadab, Mohammad
;
Clacher, Iain
;
Keasey, Kevin
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
1
,
pp. 55-92
Persistent link: https://www.econbiz.de/10010471622
Saved in:
35
Information consequences of accounting conservatism
García Lara, Juan Manuel
;
García Osma, Beatriz
; …
- In:
European accounting review
23
(
2014
)
2
,
pp. 173-198
Persistent link: https://www.econbiz.de/10011505816
Saved in:
36
Special issue: Accounting and reporting in family firms
Bar-Yosef, Sasson
(
contributor
)
-
2014
Persistent link: https://www.econbiz.de/10010421455
Saved in:
37
Real earnings management and accrual-based earnings management in family firms
Achleitner, Ann-Kristin
;
Günther, Nina
;
Kaserer, Christoph
- In:
European accounting review
23
(
2014
)
3
,
pp. 431-461
Persistent link: https://www.econbiz.de/10010421462
Saved in:
38
Financial reporting and the protection of socioemotional wealth in family-controled firms
Gomez-Mejia, Luis R.
;
Cruz, Cristina
;
Imperatore, Claudia
- In:
European accounting review
23
(
2014
)
3
,
pp. 387-402
Persistent link: https://www.econbiz.de/10010421470
Saved in:
39
The drivers, consequences and policy implications of non-GAAP earnings reporting
Young, Steven
- In:
Accounting and business research : a research quarterly …
44
(
2014
)
4
,
pp. 444-465
Persistent link: https://www.econbiz.de/10010385787
Saved in:
40
Discussion of "Earnings presentation effects on manager reporting choices and investor decisions" by Robert Libby and Scott Emett (2014)
Cearns, Kathryn
- In:
Accounting and business research : a research quarterly …
44
(
2014
)
4
,
pp. 439-443
Persistent link: https://www.econbiz.de/10010385788
Saved in:
41
An improved test for earnings management using kernel density estimation
Lahr, Henry
- In:
European accounting review
23
(
2014
)
4
,
pp. 559-591
Persistent link: https://www.econbiz.de/10010467169
Saved in:
42
Political connections and accounting quality under high expropriation risk
Batta, George
;
Sucre Heredia, Ricardo
;
Weidenmier, Marc D.
- In:
European accounting review
23
(
2014
)
4
,
pp. 485-517
Persistent link: https://www.econbiz.de/10010467172
Saved in:
43
The continued survival of international differences under IFRS
Nobes, Christopher
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
2
,
pp. 83-111
Persistent link: https://www.econbiz.de/10009747411
Saved in:
44
How far can we trust earnings numbers? : what research tell us about earnings management
Walker, Martin
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
4
,
pp. 445-481
Persistent link: https://www.econbiz.de/10009788837
Saved in:
45
The role of financial reporting in debt contracting and it stewardship
Shivakuma, Lakshmanan
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
4
,
pp. 362-383
Persistent link: https://www.econbiz.de/10009788851
Saved in:
46
Write-off and profitability in private firms : disentangling the impact of tax-minimisation incentives
Kosi, Urska
;
Valentincic, Aljosa
- In:
European accounting review
22
(
2013
)
1
,
pp. 117-150
Persistent link: https://www.econbiz.de/10009745097
Saved in:
47
The stewardship role of analyst forecasts, and discretionary versus non-discretionary accruals
Christensen, Peter Ove
;
Frimor, Hans
;
Şabac, Florin
- In:
European accounting review
22
(
2013
)
2
,
pp. 257-296
Persistent link: https://www.econbiz.de/10009759181
Saved in:
48
The role of disaggregation of earnings in stock valuation and earnings forecasting
Wang, Pengguo
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
5
,
pp. 530-557
Persistent link: https://www.econbiz.de/10010208981
Saved in:
49
Determinants of expected rate of return on pension assets: evidence from the UK
Li, Yong
;
Klumpes, Paul J. M.
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
1
,
pp. 3-30
Persistent link: https://www.econbiz.de/10009723158
Saved in:
50
Do UK firms manage earnings to meet dividend thesholds?
Atieh, Abdallah
;
Hussain, Simon
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
1
,
pp. 77-94
Persistent link: https://www.econbiz.de/10009514931
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