Accounting information is subject to two different influences: market pressures and pressure from regulatory bodies. This paper provides an empirical analysis of the influence of both these forces on information disclosure by Spanish firms. To test hypotheses concerning the influence of...

The paper by Eilifsen, Knivsfla and Saettem, in this issue of the journal, provides some interesting research results in the field of accounting and taxation. Contrary to most European research in this area, Eilifsen, Knivsflå and Saettem apply a theoretical, deductive, model-based approach in...

Standard setters put much effort into the development of 'better' financial reporting standards, that is, standards that more accurately capture the economic substance of business activities. However, the more sophisticated accounting treatments caused by new standards, and the growing...

The relationship between news and investor actions, manifested in stock price changes and changes in trading volume, has been intensely studied within the area of market-based accounting research (MBAR). This paper discusses the causes of investor actions on the basis of a case study of a large...

The purpose of this paper is to make a quantitative comparative analysis of differences between Swedish accounting practice and US GAAP. The empirical data consisted of eighty-four US GAAP reconciliations of income statements and shareholders' equity, disclosed in Swedish annual reports during...

Lobbying is an essential part of the International Accounting Standards Board (IASB) standard-setting process. There is still much to learn, however, about key aspects of the roles played and arguments employed by various constituents when lobbying practices do occur. This paper focuses on the...

This paper looks at the evolution of the European Accounting Review as the journal of the European Accounting Association. It provides an historical background to the launch of the journal in 1992, and traces how the European Accounting Review has developed to be a widely accepted academic...

The relationship between accounting, financial reporting and taxation in Belgium is discussed in this article. The article starts with an historical overview of the development of the accounting law and the fiscal law and shows how a strong link between the two was established in the first part...

This paper sets out to enquire about the nature of constituents' participation in the IASB's due process in terms of representation (constituents' diversity and characteristics) and drivers to participate. We choose to adopt a multi-issue/multi-period approach to investigate constituents' formal...