European accounting review

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  Año 2019, Vol. 28, Número 2

  • Estimating the Precision of Information on Earnings and Non-earnings Announcement Days, and Its Relation with the Cost of Equity

    Eli Amir, Shai Levi

    • Resumen

    págs. 223-248

    

  • An Investigation of Stock Price Declines Following Corporate Financing Events: Further Evidence

    Uday Chandra, Richard Schneible

    • Resumen

    págs. 249-274

    

  • Delegation of Decision Rights and Misreporting: The Roles of Incentive-based Compensation Schemes and Responsibility Rationalization

    Vincent K. Chong, Isabel Z. Wang

    • Resumen

    págs. 275-307

    

  • Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model

    Mohamed Gomaa, Kiridaran Kanagaretnam, Stuart Mestelman, Mohamed Shehata

    • Resumen

    págs. 309-334

    

  • A Time-Series Analysis of the Scale of Coercive Journal Self-Citation and its Effect on Impact Factors and Journal Rankings

    Chirstopher Humphrey, Oxana Kiseleva, Thomas Schleicher

    • Resumen

    págs. 335-369

    

  • CEO and Outside Director Equity Compensation: Substitutes or Complements for Management Earnings Forecasts?

    Hyung Tae Kim, Byungjin Kwak, Jaywon Lee, Inho Suk

    • Resumen

    págs. 371-393

    

  • Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements

    Giovanna Michelon, Dennis M. Patten, A.M. Romi

    • Resumen

    págs. 395-422