The European Accounting Review
2006年、15巻4号
| 執筆者 | タイトル |
| Shane S.Dikoli Igor Vaysman |
Contracting on the Stock Price and Forward-Looking Performance Measures |
| Pascale Lapointe-Antunes Denis Cormier Michel Magnan Sophie Gay-Angers |
On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings : The Case of Switzerland |
| Special Section : Conservatism in Accounting | |
| James Ohlson Laurence van Lent |
Introduction |
| Stephen G.Ryan | Identifying Conditional Conservatism |
| Joachim Gassen Rolf Uwe Fulbier Thorsten Sellhorn |
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing |
| Kenton K.Yee | Capitalization of Costs and Expected Earnings Growth |
| Avraham Beja Dan Weiss |
Some Informational Aspects of Conservatism |
| William D.Brown, Jr. Haihong He Karen Teitel |
Conditional Conservatism and the Value Relevance of Accounting Earnings : An International Study |
| Vincent O'Connell | The Impact of Accounting Conservatism on the Compensation Relevance of UK Earnings |
