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Keywords: Europe
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance 1–27.
Published: 24 March 2026
... taken so far raises concerns about the economic cost of water use. Three countries in Europe (Cyprus, Greece and Belgium) were among the 25 states facing extremely high-water stress in 2019, five others were included among those with high water stress level (Spain, Andorra, Albania, Italy and Portugal...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2023) 22 (5): 682–699.
Published: 13 September 2023
... The findings indicate that finance and IT-specific experiences seem to matter more often than banking experience and that the extent of their impact depends on level and metric of performance. More specifically, Fintechs in Europe and UK are more able to achieve market success with both finance...
Journal Articles
Journal:
Review of Accounting and Finance
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:
Review of Accounting and Finance
Review of Accounting and Finance (2012) 11 (1): 53–72.
Published: 17 February 2012
... several studies address the impact of IFRS adoption on earnings management in Europe, what follows is a summary of recent studies we believe are most directly related to the focal point of this paper. The first study by Van Tenderloo and Vanstraelen (2005) explores whether the voluntary adoption of IFRS...
Journal Articles
Journal:
Review of Accounting and Finance
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
Journal:
Review of Accounting and Finance
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
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2006) 5 (1): 72–87.
Published: 01 January 2006
...Kofi A. Amoateng Purpose The aim of this research is to find out which mergers and acquisitions (M&A) market is better able to absorb all the shocks from legislations in securities and banking in Europe and the USA, 11 September 2001 terrorist attacks in the USA, and other global events...
