European accounting review

• 

  Año 2005, Vol. 14, Número 1

  • Editorial

    págs. 1-2

    

  • Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?

    Barbara Van Velthoven, Denis Cormier, Michel Magnan

    págs. 3-39

    

  • The value relevance of environmental performance

    Lars Hassel, Siv Nyquist, Henrik Nilsson

    págs. 41-61

    

  • The explanatory factors of intellectual capital disclosure to financial analysts

    Isabel Parra Frutos, Isabel Martínez, Manuel Larrán Jorge, Emma García Meca

    págs. 63-94

    

  • Introduction

    Begoña Giner Inchausti, William Rees

    págs. 95-99

    

  • The introduction of International Accounting Standards in Europe: Implications for international convergence

    Katherine Schipper

    págs. 101-126

    

  • The adoption of International Accounting Standards in the European Union

    Geoffrey Whittington

    págs. 127-153

    

  • Earnings management under German GAAP versus IFRS

    Ann Vanstraelen, Brenda van Tendeloo

    págs. 155-180

    

  • A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU

    Ann Tarca, Philip Brown

    págs. 181-212

    

  • Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976

    Pekka Pirinen

    págs. 213-235

    

  • Book reviews

    págs. 237-249

    

  • Erratum

    págs. 251-252

    

  • Acknowledgement of peer reviewers

    págs. 253-254