European accounting review

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  Año 2018, Vol. 27, Número 3

  • Enforcement Actions and Auditor Changes

    Marcus Brocard, Benedikt Franke, Dennis Voeller

    • Resumen

    págs. 407-436

    

  • CEO Retirement, Corporate Governance and Conditional Accounting Conservatism

    Shimin Chen, Serene Xu Ni, Feida (Frank) Zhang

    • Resumen

    págs. 437-465

    

  • Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks

    Minyue Dong, Xiao-Jun Zhang

    • Resumen

    págs. 467-493

    

  • Exploring the Persuasiveness of Accounting Numbers in the Framing of ‘Performance’: A Micro-Level Analysis of Performance Review Meetings

    Lukas Goretzki, Simone Mack, Martin Messner, Jürgen Weber

    • Resumen

    págs. 495-525

    

  • How Do Financial Constraints Relate to Financial Reporting Quality?: Evidence from Seasoned Equity Offerings

    Ahmet C. Kurt

    • Resumen

    págs. 527-557

    

  • Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing

    Daniel Reimsbach, Rüdiger Hahn, Anil Gürtürk

    • Resumen

    págs. 559-581

    

  • Corporate Risk Disclosure and Audit Fee: A Text Mining Approach

    Rong Yang, Yang Yu, Manlu Liu, Kean Wu

    • Resumen

    págs. 583-594