Although the economic importance of adequate infrastructure is generally recognised, in practice decision-makers - faced with the judgement of new large infrastructure projects - are hesitant to approve such new projects because of the uncertainty in the related cost estimates. It is often...

Many earnings forecasts studies are conducted for the Anglo-Saxon countries, but to date very few have focused on continental Europe. This paper examines whether there is a relationship between discretionary accounting and the accuracy of long-run forecasts of annual earnings voluntarily...

This study focuses on the experiences of ABC users and non-ABC users within the food and beverage industry in the Netherlands and in the US. Unlike other surveys we chose to study a specific sector, expecting to find more similarities between companies in terms of market and technological...

The 1931 Royal Mail case, as a landmark event in the history of British accountancy, did not go unnoticed in the Netherlands. Awareness of the case is reflected by a fairly wide scattering of references in contemporary Dutch documentary sources, notably in the literature of the auditing...

In the international accounting literature, both the Netherlands and Germany are known for the influence exerted on accounting by their respective business economics traditions. Given the geographical and linguistic proximity of the two countries, it is natural to assume a degree of cross-border...

Past research has extensively addressed the influence of accounting information on stock prices. However, results of this branch of capital market based research have been inconclusive, partly due to methodological deficiencies. Focusing on differential groups of market participants, such as...