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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

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