Keywords: Europe
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Journal Articles
Journal Articles
Journal Articles
Review of Accounting and Finance (2012) 11 (2): 184–205.
Published: 11 May 2012
... States of America Europe After the collapse of Enron and reports of accounting fraud at WorldCom, HealthSouth, and other leading firms, the US Congress enacted the Sarbanes Oxley Act of 2002. It is widely considered the most comprehensive economic regulation since the New Deal. However, the precise...
Journal Articles
Journal Articles
Review of Accounting and Finance (2011) 10 (3): 267–290.
Published: 09 August 2011
... persist despite the use of common accounting standards and that legal and regulatory country characteristics as well as market forces could still have a significant impact on the value relevance of accounting data. IFRS Accounting standards Intangible assets Goodwill Prices Returns Europe...
Journal Articles
Review of Accounting and Finance (2011) 10 (1): 46–68.
Published: 22 February 2011
...Jan Smolarski; Neil Wilner; Weifang Yang Purpose The purpose of this paper is to examine the use of financial information and valuation methods among private equity funds in Europe and India. The authors analyze differences in the choice of valuation methods and how the use of financial...
Journal Articles

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