European accounting review

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  Año 2017, Vol. 26, Número 2

  • Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland

    Antti Rautiainen, Elena Urquía Grande, Clara Isabel Muñoz Colomina

    págs. 165-191

    

  • Do Analysts Strategically Employ Cash Flow Forecast Revisions to Offset Negative Earnings Forecast Revisions?

    Choong-Yuel Yoo, Jinhan Pae

    págs. 193-214

    

  • Are Corporate Tax Reductions Real Benefits under Imputation Systems?

    Chia-Wen Chang, Ming-Chin Chen, Vincent Y.S. Chen

    págs. 215-237

    

  • Interactive Reporting Bias Surrounding CEO Turnover

    Chia-Feng Yu

    págs. 239-282

    

  • The Impact of Unrealized Fair Value Adjustments on Dividend Policy

    Alexandros Sikalidis, Stergios Leventis

    págs. 283-310

    

  • Consequences of the Abandonment of Mandatory Joint Audit: An Empirical Study of Audit Costs and Audit Quality Effects

    Cédric Lesage, Nicole V.S. Ratzinger Sakel, Jaana Kettunen

    págs. 311-339

    

  • Strategy, Valuation, and Forecast Accuracy: Evidence from Italian Strategic Plan Disclosures

    Stephen P. Baginski, Saverio Bozzolan, Antonio Marra, Pietro Mazzola

    págs. 341-378

    

  • Bank Relationships and Private Firms’ Financial Reporting Quality

    Jochen Bigus, Christa Hillebrand

    págs. 379-409