Accounting Regulation in Europe

WILLEM BUIJINK Rijksuniversteit Limburg, Maastricht, The Netherlands EDWARD CAHILL University College Cork, Ireland LEANDRO CANIBANO Universidad Autonoma de Madrid, Spain JOSE LUIS CEA Universidad Automona de Madrid, Spain MERETE CHRISTIANSEN Handelshojskolen i Kobenhaven, Denmark ROB EKEN Rijksuniversteit Limburg, Maastricht, The Netherlands LEONOR FERNANDES FERREIRA Universidade Tecnica de Lisboa, Portugal ANTHONY HOPWOOD University of Oxford, England JOHN FLOWER Centre for Research in European Accounting, Brussels EVELYNE LANDE Conservatoire National des Arts et Metiers, Paris, France CHRISTIAN LEFEBVRE Katholieke Universiteit Leuven, Belgium STUART McLEAY University of Wales, Bangor LIEVE VAN NUFFEL Katholieke Universiteit Leuven, Belgium DIETER ORDELHEIDE J.W.Goethe Universitat Frankfurt-am-Main, Germany PEDRO REGOJO Escola de Direccao e Negocios, Lisbon, Portugal ANGELA RECCABONI Universita degli Studi di Siena, Italy JEAN-CLAUDE SCHEID Conservatoire National des Arts et Metiers, Paris, France GEORGES VENIERIS Athens University of Economics and Business, Greece HOLGAR VIETEN Londson School of Economics, England

Preface Introduction Belgium Denmark France Germany Greece Ireland Italy The Netherlands Portugal Spain The United Kingdom Accounting Regulation in Europe