European accounting review

• 

  Año 2010, Vol. 19, Número 4

  • Auditor Independence and the Cost of Capital Before and After Sarbanes–Oxley: The Case of Newly Issued Public Debt

    Eli Amir, Yanling Guan, Gilad Livne

    • Resumen

    págs. 633-664

    

  • The Impact of Regulatory Enforcement and Audit upon IFRS Compliance: Evidence from China

    Jean Jinghan Chen, Haitao Zhang

    • Resumen

    págs. 665-692

    

  • The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World

    Cristina Gaio

    • Resumen

    págs. 693-738

    

  • Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities

    Isabel Costa Lourenço, José Dias Curto

    • Resumen

    págs. 739-773

    

  • Post-Earnings Announcement Drift in Spain and Behavioural Finance Models

    Carlos Forner Rodríguez, Sonia Sanabria García

    • Resumen

    págs. 775-815

    

  • On the Appropriateness of Performance-Based Compensation for Supervisory Board Members: An Agency Theoretic Approach

    Barbara Pirchegger, Jens Robert Schöndube

    • Resumen

    págs. 817-835

    

  • Article Contribution and Subsequent Citation Rates: Evidence from European Accounting Review

    Geert Vandermeersche, Tom Van Caneghem

    • Resumen

    págs. 837-855