European Accounting Review - EAR

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European Accounting Review - EAR

EAR is one of the two official publications of the European Accounting Association and a top-ranked This page is managed by the EAR Editor.

Editor: Hervé Stolowy, HEC Paris
Editorial assistant: Anne Hoekman

Disclaimer. The information provided in this page does not originate from the European Accounting Association or from Taylor & Francis. Any error or omission remains the responsibility of the EAR Editor. Submissions: https://mc.manuscriptcentral.com/rear

Presentation of the Editor and Associate editors (research interests):http://www.tandf.co.uk/journals/pdf/editor/EAR-Editors-2016-2019.pdf

11/11/2019

Forthcoming article now online: Mouna Hazgui and Bertrand Malsch revisit the actions of the French audit regulator (H3C) and the French profession over the 2003–2013 period in response to the regulatory transformations that occurred both in the national and transnational space. Their analysis highlights how these actors have navigated through the spatial and institutional contradictions that characterize public audit oversight in order to manage variable and opposing interests from one space to another.

HEC Montréal
Smith School of Business at Queen's University

(2019). Navigating Through the Spatial and Institutional Contradictions of Public Audit Oversight. European Accounting Review. Ahead of Print.

11/11/2019

Forthcoming article now online: Derek W. Dalton, Jeremy M. Vinson and Sally K. Widener find that Perceived external prestige (PEP) is negatively related to job satisfaction and positively related to turnover intentions through its relationship with perceptions of the competitiveness of coworker environment, thus documenting a cost of PEP.

Clemson University

(2019). Is Prestige Only Beneficial? A Cost of Perceived External Prestige Among Accounting Employees. European Accounting Review. Ahead of Print.

31/10/2019

Forthcoming article now online: Ariela Caglio, Gaia Melloni and Paolo Perego examine the economic benefits associated with textual attributes and the external assurance of integrated reporting, an innovative form of corporate disclosure that connects financial and environmental, social and governance information in a single report.

Università Bocconi
HEC Lausanne
Free University of Bozen-Bolzano

(2019). Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting. European Accounting Review. Ahead of Print.

31/10/2019

Forthcoming article now online: Ionela Andreicovici, Anne Jeny and Daphne Lui examine whether more transparent disclosure about goodwill impairment tests conveys useful information to sell-side analysts about the parameters used in the complex and often opaque impairment testing process.

Frankfurt School of Finance & Managenent
ESSEC Business School

(2019). Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment. European Accounting Review. Ahead of Print.

12/10/2019

Forthcoming article now online: Joshua Coyne, Kevin H. Kim and Sangwan Kim investigate the role of the business press in creating and disseminating information around earnings announcements by examining different motivations of trading volume.

University of Memphis
UMass Boston

(2019). The Role of the Business Press in Creating and Disseminating Information around Earnings Announcements. European Accounting Review. Ahead of Print.

12/10/2019

Forthcoming article now online: James N. Cannon, Zhejia Ling, Qian Wang and Olena V. Watanabe offer evidence that disclosure of corporate social responsibility (CSR) in the 10-K provides information about firms’ competitive advantages..

Utah State University
Iowa State University

(2019). 10-K Disclosure of Corporate Social Responsibility and Firms’ Competitive Advantages. European Accounting Review. Ahead of Print.

12/10/2019

European Accounting Review, Volume 28, Issue 5, December 2019 is now available online on Taylor & Francis Online.

Frequency: Yearly ISSN: 0963-8180 eISSN: 1468-4497 https://www.tandfonline.com/doi/abs/10.1080/09638180.2018.1562950 Abstract Unrealized gains and losses on available-for-sale securities (AFSGL) are included in Other Comprehensive Income (OCI) and directly affect shareholders’ equity but are not i...

26/09/2019

Forthcoming article now online: Ruizhe Wang, Shan Zhou and Timothy Wang examine the significance of corporate governance mechanisms in explaining variations in the quality of integrated reports and the extent and quality of credibility-enhancing mechanisms for integrated reports.

University of Sydney Business School

(2019). Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports. European Accounting Review. Ahead of Print.

20/09/2019

Forthcoming article now online: Gus De Franco, Florin P. Vasvari, Dushyantkumar Vyas and Regina Wittenberg-Moerman examine the economic determinants and consequences associated with the inclusion of covenants with similar levels of restrictiveness in bond contracts.

Tulane University
London Business School
Rotman School of Management, University of Toronto
USC Marshall School of Business

(2019). Similarity in the Restrictiveness of Bond Covenants. European Accounting Review. Ahead of Print.

12/08/2019

Forthcoming article now online: Tomas Hjelström, Juha-Pekka Kallunki, Henrik Nilsson and Milda Tylaite analyze executives’ (CEOs, CFOs, and Board Chairpersons) personal tax returns to investigate whether and how their personal tax behavior is associated with the tax avoidance of their firms.

Stockholm School of Economics
Oulun yliopisto - University of Oulu
Aalto University

(2019). Executives’ Personal Tax Behavior and Corporate Tax Avoidance Consistency. European Accounting Review. Ahead of Print.

05/08/2019

Forthcoming article now online: Menachem (Meni) Abudy and Efrat Shust exploit a unique natural experiment in which a regulator limited voluntary disclosure of oil and gas firms. They examine the implications of this disclosure rule on unexplained trading volume and market liquidity.

Bar-Ilan University
Open University of Israel

(2019). What Happens to Trading Volume When the Regulator Bans Voluntary Disclosure?. European Accounting Review. Ahead of Print.

31/07/2019

Forthcoming article now online: Pietro A. Bianchi, Nieves Carrera and Marco Trombetta examine whether social and human capital influence the compensation of individual auditors in the small audit firm market.

Florida International University
IE Business School

(2019). The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market. European Accounting Review. Ahead of Print.

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11/11/2019

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