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 European Accounting Association (EAA) Financial Reporting Standards Committee (FRSC) provided a response to the International Accounting Standards Board's (IASB's) 2013 Discussion Paper (DP) on completing and revising its Conceptual Framework. The response consisted of a literature-based...

This paper explores the impact of the Great War on the Blackpool Tower Company (BTC), in particular on profits and taxation. It uses archival material on BTC to chart the impact on it of wartime imposed excess profits duty (EPD) and entertainments tax (ET) and the extent of its disclosures to...

We examine the determinants of voluntary adoption of IFRS by medium-to-large UK unlisted firms (8417 firms comprising 287 IFRS firms and 8130 non-IFRS firms in 2009). Analysing voluntary adoption allows us to better understand the cost/benefits of choosing a specific set of accounting standards....

This paper takes issue with Burlaud and Colasse (<italic>Accounting in Europe</italic>, 8, pp. 23--47, 2011a) who suggest that the International Accounting Standards Board (IASB) lacks legitimacy and that this has led to a return of politics to standard-setting. We show that the IASB is supported by the leaders...

This paper brings together the comments made by the European Accounting Association's Financial Reporting Standards Committee to a discussion paper (DP) issued by European Financial Reporting Advisory Group/UK Accounting Standards Board (ASB). It analyses the content of the DP and then discusses...

CET ARTICLE TRAITE DES cadres conceptuels comptables et DES enjeux de la réglementation comptable

This papers starts from an article published by Chan et al. in Accounting and Business Research in 2006 on accounting research in Europe. It develops the idea that accounting research in Europe is much more diversified than it appears, is not limited to British academics output, and relies upon...