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Accounting in Europe
@AIE_Journal_EAA
An international scholarly journal of the European Accounting Association
ID:1464238096657133569
https://www.tandfonline.com/toc/raie20/current 26-11-2021 14:22:28
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Chardonnens and Wallmeier (both Universität Freiburg) reflect on #small #loss avoidance in #Europe and #US
doi.org/10.1080/174494…
#earningsmanagement #SOX #loss #avoidance #zeroearnings #discontinuity EAA-ARC #aie #Accounting
![Accounting in Europe (@AIE_Journal_EAA) on Twitter photo 2024-04-12 09:19:00 HOT OFF THE PRESS! Chardonnens and Wallmeier (both @UniFreiburg) reflect on #small #lossavoidance in #Europe and #US doi.org/10.1080/174494… #earningsmanagement #SOX #loss #avoidance #zeroearnings #discontinuity @EAA_ARC #aie #Accounting HOT OFF THE PRESS! Chardonnens and Wallmeier (both @UniFreiburg) reflect on #small #lossavoidance in #Europe and #US doi.org/10.1080/174494… #earningsmanagement #SOX #loss #avoidance #zeroearnings #discontinuity @EAA_ARC #aie #Accounting](https://pbs.twimg.com/media/GJB40muX0AAsFqW.jpg)
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Hummel and Jobst (both @WU_Vienna) provide an overview of #CSR #Legislation in the #EU
doi.org/10.1080/174494…
#Reporting #Legislation #EuropeanUnion #NonFinancialReportingDirective #TaxonomyRegulation #CSR D #aie EAA-ARC EFRAG
![Accounting in Europe (@AIE_Journal_EAA) on Twitter photo 2024-04-05 09:32:00 HOT OFF THE PRESS! Hummel and Jobst (both @WU_Vienna) provide an overview of #CSR #Legislation in the #EU doi.org/10.1080/174494… #Reporting #Legislation #EuropeanUnion #NonFinancialReportingDirective #TaxonomyRegulation #CSRD #aie @EAA_ARC @EFRAG_Org HOT OFF THE PRESS! Hummel and Jobst (both @WU_Vienna) provide an overview of #CSR #Legislation in the #EU doi.org/10.1080/174494… #Reporting #Legislation #EuropeanUnion #NonFinancialReportingDirective #TaxonomyRegulation #CSRD #aie @EAA_ARC @EFRAG_Org](https://pbs.twimg.com/media/GJBt4YAWYAAe2Sf.jpg)
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Chen (Kobe University) reflects on the #emerging #chinese #statuts in #international #accounting #standardsetting through a #social #networkanalysis of the International Accounting Standard Board
doi.org/10.1080/174494…
#accounting #aie EAA-ARC IFRS Foundation
![Accounting in Europe (@AIE_Journal_EAA) on Twitter photo 2024-03-15 09:23:00 HOT OFF THE PRESS! Chen (@KobeU_Global) reflects on the #emerging #chinese #statuts in #international #accounting #standardsetting through a #social #networkanalysis of the International Accounting Standard Board doi.org/10.1080/174494… #accounting #aie @EAA_ARC @IFRSFoundation HOT OFF THE PRESS! Chen (@KobeU_Global) reflects on the #emerging #chinese #statuts in #international #accounting #standardsetting through a #social #networkanalysis of the International Accounting Standard Board doi.org/10.1080/174494… #accounting #aie @EAA_ARC @IFRSFoundation](https://pbs.twimg.com/media/GH-hj-RXkAAk3HN.jpg)
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Kobbi-Fakhfakh and Driss (both Université de Sfax) discuss the effect of #mandatory #extraction #payment #disclosures on #corporate #tax avoidance in the #UK setting
doi.org/10.1080/174494…
#extractiveindustries #effectivetaxrate #diffindiff #research #accounting #tax
![Accounting in Europe (@AIE_Journal_EAA) on Twitter photo 2024-02-16 12:56:00 Kobbi-Fakhfakh and Driss (both @Univ_Sfax) discuss the effect of #mandatory #extraction #payment #disclosures on #corporate #taxavoidance in the #UK setting doi.org/10.1080/174494… #extractiveindustries #effectivetaxrate #diffindiff #research #accounting #tax Kobbi-Fakhfakh and Driss (both @Univ_Sfax) discuss the effect of #mandatory #extraction #payment #disclosures on #corporate #taxavoidance in the #UK setting doi.org/10.1080/174494… #extractiveindustries #effectivetaxrate #diffindiff #research #accounting #tax](https://pbs.twimg.com/media/GFAUAa6XAAA8ZWA.jpg)
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Nicolò and Tartaglia Polcini (Università Salerno), Santis and Incollingo (@UniCampania) provide a #bibliometric #analysis of valuerelevance #research in #accounting and #reporting
doi.org/10.1080/174494…
#literature #review #slr #systematicliteraturereview #auditing #uni #paper #paper s
![Accounting in Europe (@AIE_Journal_EAA) on Twitter photo 2024-02-09 13:30:00 Nicolò and Tartaglia Polcini (@UniSalerno), Santis and Incollingo (@UniCampania) provide a #bibliometric #analysis of valuerelevance #research in #accounting and #reporting doi.org/10.1080/174494… #literature #review #slr #systematicliteraturereview #auditing #uni #paper #papers Nicolò and Tartaglia Polcini (@UniSalerno), Santis and Incollingo (@UniCampania) provide a #bibliometric #analysis of valuerelevance #research in #accounting and #reporting doi.org/10.1080/174494… #literature #review #slr #systematicliteraturereview #auditing #uni #paper #papers](https://pbs.twimg.com/media/GFASNfGWoAAsZpE.jpg)
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🎉BEST PAPER AWARD 2023
Dinh and Husmann (both at Universität St.Gallen (HSG)) and Melloni (@HECLausanne) received the best paper award 2023 for ' #CorporateSustainabilityReporting in #Europe : A Scoping Review'
Full paper at: doi.org/10.1080/174494…
#research #accounting #csr #sustainability
![Accounting in Europe (@AIE_Journal_EAA) on Twitter photo 2024-01-26 17:41:25 🎉BEST PAPER AWARD 2023 Dinh and Husmann (both at @HSGStGallen) and Melloni (@HECLausanne) received the best paper award 2023 for '#CorporateSustainabilityReporting in #Europe: A Scoping Review' Full paper at: doi.org/10.1080/174494… #research #accounting #csr #sustainability 🎉BEST PAPER AWARD 2023 Dinh and Husmann (both at @HSGStGallen) and Melloni (@HECLausanne) received the best paper award 2023 for '#CorporateSustainabilityReporting in #Europe: A Scoping Review' Full paper at: doi.org/10.1080/174494… #research #accounting #csr #sustainability](https://pbs.twimg.com/media/GEyT6BAX0AA4f22.jpg)
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🎄🎅🏻 AiE wishes all of its community a relaxing Christmas break and a wonderful start of 2024!
#community #accounting #aie #auditing #europe #eaa #iasb #ifrs EAA-ARC #reseach #accounting research #paper #phd #journal #academia #academicjournal
![Accounting in Europe (@AIE_Journal_EAA) on Twitter photo 2023-12-22 13:30:00 🎄🎅🏻 AiE wishes all of its community a relaxing Christmas break and a wonderful start of 2024! #community #accounting #aie #auditing #europe #eaa #iasb #ifrs @EAA_ARC #reseach #accountingresearch #paper #phd #journal #academia #academicjournal 🎄🎅🏻 AiE wishes all of its community a relaxing Christmas break and a wonderful start of 2024! #community #accounting #aie #auditing #europe #eaa #iasb #ifrs @EAA_ARC #reseach #accountingresearch #paper #phd #journal #academia #academicjournal](https://pbs.twimg.com/media/F_ZBE2_WoAQFUGS.jpg)
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Keller, Hartlieb, and Eierle discuss #Auditors #CarbonRisk Consideration under the #EU #EmissionTradingSystem
lnkd.in/deGWrfmk
#audit fees #GreenhouseGas #emissions #audit ing #audit #aie #accounting EAA-ARC @EFRAG_ORG #GHG #ETS
![Accounting in Europe (@AIE_Journal_EAA) on Twitter photo 2023-12-15 10:04:00 HOT OFF THE PRESS! Keller, Hartlieb, and Eierle discuss #Auditors #CarbonRisk Consideration under the #EU #EmissionTradingSystem lnkd.in/deGWrfmk #auditfees #GreenhouseGas #emissions #auditing #audit #aie #accounting @EAA_ARC @EFRAG_ORG #GHG #ETS HOT OFF THE PRESS! Keller, Hartlieb, and Eierle discuss #Auditors #CarbonRisk Consideration under the #EU #EmissionTradingSystem lnkd.in/deGWrfmk #auditfees #GreenhouseGas #emissions #auditing #audit #aie #accounting @EAA_ARC @EFRAG_ORG #GHG #ETS](https://pbs.twimg.com/media/F_cW7HnXkAA58W3.jpg)
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Kvaal, Löw, Novotny-Farkas, Panaretou, Renders and Sampers comment on the #classification and #measurement under #IFRS9
doi.org/10.1080/174494…
#PIR #International #Financial #Reporting #Standard #Financial Instruments #OCI #aie #accounting IFRS Foundation
![Accounting in Europe (@AIE_Journal_EAA) on Twitter photo 2023-12-08 10:55:00 HOT OFF THE PRESS! Kvaal, Löw, Novotny-Farkas, Panaretou, Renders and Sampers comment on the #classification and #measurement under #IFRS9 doi.org/10.1080/174494… #PIR #International #Financial #Reporting #Standard #FinancialInstruments #OCI #aie #accounting @IFRSFoundation HOT OFF THE PRESS! Kvaal, Löw, Novotny-Farkas, Panaretou, Renders and Sampers comment on the #classification and #measurement under #IFRS9 doi.org/10.1080/174494… #PIR #International #Financial #Reporting #Standard #FinancialInstruments #OCI #aie #accounting @IFRSFoundation](https://pbs.twimg.com/media/F_cU78KXYAAjedd.jpg)
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Tessema reflects on #mandatory recognition of #derivatives and #hedging #activities
doi.org/10.1080/174494…
#aie #accounting #auditing EAA-ARC IFRS Foundation #research #paper
![Accounting in Europe (@AIE_Journal_EAA) on Twitter photo 2023-12-01 14:09:00 HOT OFF THE PRESS! Tessema reflects on #mandatory recognition of #derivatives and #hedging #activities doi.org/10.1080/174494… #aie #accounting #auditing @EAA_ARC @IFRSFoundation #research #paper HOT OFF THE PRESS! Tessema reflects on #mandatory recognition of #derivatives and #hedging #activities doi.org/10.1080/174494… #aie #accounting #auditing @EAA_ARC @IFRSFoundation #research #paper](https://pbs.twimg.com/media/F_ZX1pUXwAE0Gi_.jpg)
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Jere Francis (Maastricht University) reflects on what exactly do we mean by #AuditQuality
doi.org/10.1080/174494…
#audit ing #regulation #research #audit #quality #professional #aie #accounting EAA-ARC #paper IAASB
![Accounting in Europe (@AIE_Journal_EAA) on Twitter photo 2023-11-24 14:01:00 HOT OFF THE PRESS! Jere Francis (Maastricht University) reflects on what exactly do we mean by #AuditQuality doi.org/10.1080/174494… #auditing #regulation #research #audit #quality #professional #aie #accounting @EAA_ARC #paper @IAASB_News HOT OFF THE PRESS! Jere Francis (Maastricht University) reflects on what exactly do we mean by #AuditQuality doi.org/10.1080/174494… #auditing #regulation #research #audit #quality #professional #aie #accounting @EAA_ARC #paper @IAASB_News](https://pbs.twimg.com/media/F_ZIMujXMAA1Uq6.jpg)
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🆕New Issue of AiE released! Volume 20, Number 3, 2023.
➡️tandfonline.com/toc/raie20/cur…
#accounting #accounting ineurope #aie #eaa #auditing #iasb #IFRS #ifrs #family #listedfirms @eaa_arc #earningsmanagement #sustainability #stakeholders
![Accounting in Europe (@AIE_Journal_EAA) on Twitter photo 2023-11-20 16:25:08 🆕New Issue of AiE released! Volume 20, Number 3, 2023. ➡️tandfonline.com/toc/raie20/cur… #accounting #accountingineurope #aie #eaa #auditing #iasb #IFRS #ifrs #family #listedfirms @eaa_arc #earningsmanagement #sustainability #stakeholders 🆕New Issue of AiE released! Volume 20, Number 3, 2023. ➡️tandfonline.com/toc/raie20/cur… #accounting #accountingineurope #aie #eaa #auditing #iasb #IFRS #ifrs #family #listedfirms @eaa_arc #earningsmanagement #sustainability #stakeholders](https://pbs.twimg.com/media/F_Y_4y_WcAIbNLU.jpg)
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Rautiainen, Pajunen (U of Jyväskylä) and Saastamoinen (University of Eastern Finland) reflect on #Auditors #perceptions of #alternative #performance #measures ( #APM )
doi.org/10.1080/174494…
#professional #skepticism #aie #accounting #auditing EAA-ARC IFRS Foundation
![Accounting in Europe (@AIE_Journal_EAA) on Twitter photo 2023-10-21 10:00:24 HOT OFF THE PRESS! Rautiainen, Pajunen (U of Jyväskylä) and Saastamoinen (@UniEastFinland) reflect on #Auditors #perceptions of #alternative #performance #measures (#APM) doi.org/10.1080/174494… #professional #skepticism #aie #accounting #auditing @EAA_ARC @IFRSFoundation HOT OFF THE PRESS! Rautiainen, Pajunen (U of Jyväskylä) and Saastamoinen (@UniEastFinland) reflect on #Auditors #perceptions of #alternative #performance #measures (#APM) doi.org/10.1080/174494… #professional #skepticism #aie #accounting #auditing @EAA_ARC @IFRSFoundation](https://pbs.twimg.com/media/F89IJsTWAAATOLD.jpg)