会計学の部屋(会計、簿記、経理、税務)

The European Accounting Review
 2004年、13巻2号

執筆者 タイトル
Jenice Prather-Kinsey
Gary K.Meek
The Effect of Revised IAS 14 on Segment Reporting by IAS Companies
Jeffrey D.Gramlich
Ole Sorensen
Voluntary Management Earnings Forecasts and Discretionary Accruals : Evidence from Danish IPOs
Jun Manuel Garacia Lara
Araceli Mora
Balance Sheet versus Earnings Conservatism in Europe
Teemu Malmi
Pekka Jarvinen
Paul Lillrank
A Collaborative Approach for Managing Project Cost of Poor Quality
Annalisa Prencipe Proprietary Cost and Determinants of Voluntary Segment Disclosure : Evidence from Italian Listed Companies
Gunther Gebhardt
Rolf Reichardt
Carsten Wittenbrink
Accounting for Financial Instruments in the Banking Industry : Conclusions from a Simulation Model
Margaret Woods
David E.W.Marginson
Accounting for Derivatives : An Evaluation of Reporting Practice by UK Banks