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An Empirical-Analysis Of International Accounting Principles - A Comment

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  • NOBES, CW

Abstract

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Suggested Citation

  • Nobes, Cw, 1981. "An Empirical-Analysis Of International Accounting Principles - A Comment," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 268-270.
    • Handle: RePEc:bla:joares:v:19:y:1981:i:1:p:268-270
    DOI: http://hdl.handle.net/10.2307/2490974
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    Citations

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    Cited by:

    1. Locke, Joanne & Perera, Hector, 2001. "The intellectual structure of international accounting in the early 1990s," The International Journal of Accounting, Elsevier, vol. 36(2), pages 223-249, May.
    2. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print halshs-00526410, HAL.
    3. Emenyonu, Emmanuel N. & Gray, Sidney J., 1996. "International accounting harmonization and the major developed stock market countries: An empirical study," The International Journal of Accounting, Elsevier, vol. 31(3), pages 269-279.
    4. Miguel Arce & Araceli Mora, 2002. "Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 573-599.
    5. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    6. Christopher Nobes, 2008. "Accounting Classification in the IFRS Era," Australian Accounting Review, CPA Australia, vol. 18(3), pages 191-198, September.
    7. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.

    More about this item

    Keywords

    International accounting; Accounting principles; Environment; Financial reporting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G17 - Financial Economics - - General Financial Markets - - - Financial Forecasting and Simulation

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