European accounting review

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  Año 2018, Vol. 27, Número 1

  • Tax Regimes and Capital Gains Realizations

    Martin Jacob

    • Resumen

    págs. 1-21

    

  • Voluntary Disclosure and Analyst Forecast

    Konrad Lang

    • Resumen

    págs. 23-36

    

  • Shareholder Loans and Earnings Smoothing: Empirical Findings from German Private Firms

    Jochen Bigus, Stefanie Häfele

    • Resumen

    págs. 37-74

    

  • International Financial Reporting Standards and Private Firms’ Access to Bank Loans

    Benjamin Balsmeier, Steven Vanhaverbeke

    • Resumen

    págs. 75-104

    

  • The Information Content of Guidance and Earnings

    Jonathan A. Milian

    • Resumen

    págs. 105-128

    

  • Differential Weighting of Objective Versus Subjective Measures in Performance Evaluation: Experimental Evidence

    Narisa Tianjing Dai, Xi (Jason) Kuang, Guliang Tang

    • Resumen

    págs. 129-148

    

  • Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model

    Raúl Barroso Casado, Chiraz Ben Ali, Cédric Lesage

    • Resumen

    págs. 149-172

    

  • Addressing Unobserved Selection Bias in Accounting Studies: The Bias Minimization Method

    Michael J. Peel

    • Resumen

    págs. 173-183

    

  • The Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research

    Yu-Shan Chang, Yu-Jr Lin, Li-Lin (Sunny) Liu, Min-Jeng Shiue, Clark M. Wheatley

    • Resumen

    págs. 185-196