págs. 296-301
Dirty surplus accounting flows and valuation errors
Helena Isidro, John O'Hanlon, Steven Young
págs. 302-344
págs. 345-353
Earnings conservatism: panel data evidence from the European Union and the United States
Christos A. Grambovas, Begoña Giner Inchausti, Demetris Christodoulou
págs. 354-378
Discussion of Grambovas, Giner and Christodoulou
Michael E. Bradbury
págs. 379-387
Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market
Christina Dargenidou, Stuart Mcleay, Ivana Raonic
págs. 388-414
Discussion of Dargenidou, McLeay and Raonic
Graham Partington
págs. 415-425
Effects of database choice on international accounting research
Juan Manuel García Lara, Beatriz García Osma, Belén Gill de Albornoz Noguer
págs. 426-454
págs. 455-460
International financial reporting standards and experts’ perceptions of disclosure quality
Holger Daske, Günther Gebhardt
págs. 461-498
Discussion of daske and gebhardt
Natalie Gallery
págs. 499-502