AinE Edition 2012

The contents of AinE Volume 9 – Issue 1 – are as follows:

Issues in European accounting

  • The legitimacy of the IASB
    Philippe Danjou & Peter Walton
  • EC Green Paper Proposals and Audit Quality
    Reiner Quick

Research Articles

  • Can translations achieve comparability? – The case of translating IFRSs into Swedish
    Jörgen Dahlgren & Sven-Arne Nilsson
  • Choices in IFRS adoption in Spain: determinants and consequences
    Angels Fitó, Francesc Gómez & Soledad Moya
  • On the Definitions of Income and Revenue in IFRS
    Christopher Nobes

Research Note

  • Adoption and benefits of management accounting practices: An inter-country comparison
    Selçuk Yalçın

The contents of AinE Volume 9 – Issue 2 – are as follows:

Special Issue: The effects of accounting standards

Editorial

  • The Effects of Accounting Standards – a Comment
    Axel Haller, Christopher Nobes, David Cairns, Anja Hjelström, Soledad Moya, Michael Page & Peter Walton
     
  • The Usefulness of Academic Research in Understanding the Effects of Accounting Standards
    Marco Trombetta, Alfred Wagenhofer & Peter Wysocki
  • Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG
    Mario Abela & Araceli Mora
     
  • What You Measure Is What You Get. The Effects of Accounting Standards Effects Studies.
    Christian Groß & Roland Königsgruber
  • The Struggle for a Common Interim Reporting Frequency Regime in Europe
    Benedikt Link
  • How do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands
    Robin Litjens, Sanjay Bissessur, Henk Langendijk & Ruud Vergoossen