European accounting review

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  Año 2018, Vol. 27, Número 2

  • Real Earnings Management and Information Asymmetry in the Equity Market

    David Abad Díaz, Mª. F. Cutillas Gomariz, Juan Pedro Sánchez Ballesta, José Yagüe Guirao

    • Resumen

    págs. 209-235

    

  • The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism

    Daniel A. Bens, Steven J. Monahan, Logan Steele

    • Resumen

    págs. 237-262

    

  • To Disclose or Not to Disclose?: An Investigation of the Antecedents and Effects of Open Book Accounting

    Ariela Caglio

    • Resumen

    págs. 263-287

    

  • The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History

    Kees Camfferman, Stephen A. Zeff

    • Resumen

    págs. 289-312

    

  • Returnee Talent and Corporate Investment: Evidence from China

    Yunhao Dai, Dongmin Kong, Shasha Liu

    • Resumen

    págs. 313-337

    

  • Choosing an Accounting Method to Explain Public Policy: Social Return on Investment and UK Non-profit Sector Policy

    Matthew Hall, Yuval Millo

    • Resumen

    págs. 339-361

    

  • Rankings, Performance, and Sabotage: The Moderating Effects of Target Setting

    Frank Hartmann, Philipp Schreck

    • Resumen

    págs. 363-382

    

  • Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting

    Marcel Van Rinsum, Victor S. Maas, David Stolker

    • Resumen

    págs. 383-399