This study examines the determinants and consequences of voluntary adoption of non-local accounting principles (non-local GAAP) by firms listed and domiciled in the European Union (EU). We restrict ourselves to the two predominant internationally accepted sets of accounting standards:...

This study examines whether accruals models' performance, in terms of predictive accuracy and power to detect earnings management, varies across strongly heterogeneous samples, such as different countries. We analyse the performance of two accruals estimation models, that is, the Modified Jones...

This study assesses the influence of discretionary accounting changes on financial analysts' individual forecast errors in the Netherlands from 1988 to 1999. It contributes to previous research by examining whether accounting changes (1) influence analysts' earnings forecast accuracy; and (2)...

In the Netherlands, the standard form of the opinion paragraph of the auditor's report refers to the financial statements giving a getrouw beeld, a phrase which in its literal meaning and material content closely resembles the British 'true and fair view'. However, in Dutch reporting law, the...

The central issue in this paper is the creation of an internal market for audit services within the European Union (EU). It provides an analysis of the impact of differences between national auditing regulations on intra-EU trade in audit services. To that end, the paper distinguishes three...