European Accounting Review

Title Publication Date Language Citations
Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?2005/01/01English599
IFRS Adoption and Accounting Quality: A Review2007/12/01English427
Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure2008/12/01English425
The determinants of voluntary financial disclosure by Swiss listed companies1995/01/01English385
The influence of company characteristics and accounting regulation on information disclosed by Spanish firms1997/05/01English382
Earnings management under German GAAP versus IFRS2005/01/01English332
How did Financial Reporting Contribute to the Financial Crisis?2010/09/01English310
The Association between Board Composition and Different Types of Voluntary Disclosure2007/09/01English284
The new social audits: accountability, managerial capture or the agenda of social champions?2000/05/01English267
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research2013/05/01English266
The value relevance of environmental performance2005/01/01English263
Are CSR Disclosures Value Relevant? Cross-Country Evidence2015/07/21English258
The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme2014/06/19English253
Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies2007/12/01English253
Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market2008/09/01English251
The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms2002/10/01English237
ERP systems and management accounting change: opportunities or impacts? A research note2003/05/01English228
Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies2004/07/01English222
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?2015/01/02English219
Carbon Trading: Accounting and Reporting Issues2008/12/01English216
A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies2000/07/01English214
Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences2005/01/01English209
An institutional perspective of accountants' new roles – the interplay of contradictions and praxis2005/01/01English207
Identifying Conditional Conservatism2006/12/01English205
Financial reporting on the Internet by leading UK companies1999/07/01English202
The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder2007/01/01English194
Predicting corporate failure: empirical evidence for the UK2004/09/01English186
Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities2009/06/01English182
The introduction of International Accounting Standards in Europe: Implications for international convergence2005/01/01English180
The margins of accounting1998/12/01English179