European Accounting Review (Eur Account Rev)

Publisher: European Accounting Association, Taylor & Francis (Routledge)

Journal description

The European Accounting Review is the international scholarly journal of the European Accounting Association . Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, The European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though The European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research. The advent of e.g. the single European market and the consequent harmonisation of accounting standards and regulations has shown the need for a European forum for accounting research. The European Accounting Review has already become indispensable as such a forum. With an internationally renowned new editorial team and leading contributors, The European Accounting Review is an increasingly important arena for the development of accounting theory and practice.

Current impact factor: 1.15

Impact Factor Rankings

Additional details

5-year impact 1.35
Cited half-life 7.50
Immediacy index 0.27
Eigenfactor 0.00
Article influence 0.35
Website European Accounting Review, The website
Other titles European accounting review (Online)
ISSN 1468-4497
OCLC 37785748
Material type Document, Periodical, Internet resource
Document type Internet Resource, Computer File, Journal / Magazine / Newspaper

Publisher details

Taylor & Francis (Routledge)

  • Pre-print
    • Author can archive a pre-print version
  • Post-print
    • Author can archive a post-print version
  • Conditions
    • Some individual journals may have policies prohibiting pre-print archiving
    • On author's personal website or departmental website immediately
    • On institutional repository or subject-based repository after a 18 months embargo
    • Publisher's version/PDF cannot be used
    • On a non-profit server
    • Published source must be acknowledged
    • Must link to publisher version
    • Set statements to accompany deposits (see policy)
    • The publisher will deposit in on behalf of authors to a designated institutional repository including PubMed Central, where a deposit agreement exists with the repository
    • SSH: Social Science and Humanities
    • Publisher last contacted on 25/03/2014
    • This policy is an exception to the default policies of 'Taylor & Francis (Routledge)'
  • Classification

Publications in this journal

  • [Show abstract] [Hide abstract]
    ABSTRACT: In 2002, the UK adopted a regulation allowing shareholders to cast non-binding (advisory) votes on their firm's Directors' Remuneration Report during annual general meetings (the ‘Say-on-Pay’ rule). This study evaluates a decade of this regulation and examines how it affected the behavior of shareholders and boards in a sample of Financial Times Stock Exchange 350 firms during the period 2002–2012. I find evidence that shareholder dissatisfaction increases with excess Chief Executive Officer (CEO) compensation. This relationship does not exist for the expected level of compensation, suggesting that shareholders take a sophisticated approach when casting their vote. Boards do not appear to respond to shareholder dissatisfaction systematically; however, they do respond selectively by reducing the excessiveness of CEO compensation when performance is poor. Boards also seem to respond swiftly to shareholder dissatisfaction. There is evidence that the probability of CEO turnover increases with shareholder dissatisfaction. Overall, the evidence suggests that ‘Say-on-Pay’ regulation addressed regulatory concerns about transparency, accountability, and performance linkage.
    No preview · Article · Oct 2015 · European Accounting Review
  • [Show abstract] [Hide abstract]
    ABSTRACT: This paper analyzes the impact of capital gains taxation on investment timing decisions for risky investment projects with entry and exit flexibility under differential tax rates for ordinary income and capital gains. We investigate whether capital gains taxation influences immediate and delayed investments asymmetrically, given the optimal abandonment decision. If capital gains taxation induces a lock-in effect, this effect is anticipated in the investment timing decision. In contrast to prior research, our numerical simulations show that this lock-in effect of capital gains taxation can induce normal as well as paradoxical effects on investment timing under simultaneous entry and exit flexibility. A paradoxical timing effect, i.e., investment accelerated by capital gains taxation, especially emerges for high liquidation proceeds or, more conservative tax accounting, low interest rates, and low volatilities. In these cases, capital gains taxation reduces the value of the option to invest and hereby increases the propensity to invest immediately. As a second paradoxical tax effect, capital gains taxation may favor delayed real investment over financial investment. Facing these results, tax legislators should not use capital gains taxation as a short-term tax policy instrument to influence investors’ timing decisions.
    No preview · Article · Feb 2013 · European Accounting Review
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    ABSTRACT: This paper investigates the long-standing Swiss dualistic approach to banking supervision, whereby banks' external auditors report not only to shareholders under company legislation but also report to, and undertake work for, the banking regulator under banking legislation. The dual role raises the issue of whether auditors are sufficiently independent of management to act fairly with respect to both shareholders and supervisors. In contrast, recent literature and policy-making on regulation advocates the need to close the distance between regulators and those regulated, and the Basel Committee on Banking Supervision has advocated a closer relationship between banking supervisors and banks' external auditors. The paper investigates the dual role by providing empirical evidence from interviews undertaken with Swiss audit partners, and analysis of documentary material from the Swiss banking regulator and IMF. The paper concludes inter alia that the Swiss dualistic system ‘works’ because it is supported by a layered regulatory approach at audit firm, national and international levels to ensure and safeguard auditor independence and competence. Whether such a system would work elsewhere depends on national factors such as conceptions of the nature of corporate governance and of the state, and prevailing views on private actors undertaking public roles.
    No preview · Article · May 2012 · European Accounting Review
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    ABSTRACT: The aim of this introduction is to discuss some of the challenges and problems faced by researchers who are interested in conducting research in transitional and emerging market economies and to highlight some of the key attributes and characteristics of these economies. The papers contained in this Special Section are introduced by way of providing a brief overview of their contributions and identifying other important areas that future researchers might wish to pursue.This Special Section of European Accounting Review is devoted to publishing papers on various accounting issues in transitional and emerging market economies. In this introduction, we aim to set the scene for the papers contained in this Special Section, to highlight some of the key attributes and characteristics of transitional and emerging market economies, to provide a brief overview of the contributions published here and finally to identify some other important areas that future researchers might wish to pursue.
    No preview · Article · Dec 2011 · European Accounting Review
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    ABSTRACT: With the European Commission making global leadership claims in the field of audit regulation, the content of its 2010 Green Paper on ‘Audit Policy: Lessons from the Crisis’ warrants careful scrutiny. Important issues raised in the Green Paper include regulatory oversight, competition in the audit market, the dangers of having very few firms with the capacity to audit global transnational corporations, professional judgement, innovative audit practices and, last but not least, social responsibility. This article analyses the principal perspectives and assumptions underpinning the construction of the Green Paper. The aims are threefold: to enhance understanding of the contemporary regulatory mindset of the European Commission, contribute to policy debate and inspire future research.
    No preview · Article · Sep 2011 · European Accounting Review
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    ABSTRACT: Recent public sector reforms have increasingly tended to re-cast citizens as ‘customers’. This paper explores the implications of such customer orientation efforts for management control based on a field study in a Swedish central government agency. We extend prior research on this topic, informed by critical and institutional theories, with insights from the garbage can literature and focus on a key decision-making process involved in making extant management control practices more customer-focused. Our analysis nuances the predictions of critical scholars, suggesting that customer orientation initiatives will commodify public services and narrow the interests served by public sector organizations. In doing so, we draw attention to how conflicting institutional arrangements fostered a garbage can situation hampering radical change in management control practices. Our garbage can analysis provides a bridge between critical and institutional perspectives by re-instating a focus on decision-making. We show how the intricacies of decision-making may moderate the power embedded in novel management control practices and foster inertia and unintended outcomes. Our analysis also raises important policy implications pertaining to the possibilities of combining customer orientation efforts with rationing of public services.
    No preview · Article · Sep 2011 · European Accounting Review