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On the Myth of "Anglo-Saxon" Financial Accounting

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  • Alexander, David
  • Archer, Simon

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  • Alexander, David & Archer, Simon, 2000. "On the Myth of "Anglo-Saxon" Financial Accounting," The International Journal of Accounting, Elsevier, vol. 35(4), pages 539-557, 010.
    • Handle: RePEc:eee:accoun:v:35:y:2000:i:4:p:539-557
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    References listed on IDEAS

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    1. David Alexander, 1999. "A benchmark for the adequacy of published financial statements," Accounting and Business Research, Taylor & Francis Journals, vol. 29(3), pages 239-253.
    2. Karel Van Hulle, 1997. "The true and fair view override in the European Accounting Directives," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 711-720.
    3. Stephen Zeff, 1993. "International accounting principles and auditing standards," European Accounting Review, Taylor & Francis Journals, vol. 2(2), pages 403-410.
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    Cited by:

    1. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2002. "L'internationalisation de la présentation des états financiers des sociétés françaises : une étude empirique longitudinale," ACCRA, Association francophone de comptabilité, vol. 8(1), pages 45-68.
    2. Alexander, David & Archer, Simon, 2003. "On the myth of "Anglo-Saxon" financial accounting: A response to Nobes," The International Journal of Accounting, Elsevier, vol. 38(4), pages 503-504.
    3. Oana Raluca Ivan, 2009. "Sustainability In Accounting - Basis: A Conceptual Framework," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-10.
    4. Elad, Charles, 2015. "The Development of Accounting in the Franc Zone Countries in Africa," The International Journal of Accounting, Elsevier, vol. 50(1), pages 75-100.
    5. Nurunnabi, Mohammad, 2014. "‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 230-238.
    6. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.
    7. STOLOWY, Herve & DING, Yuang, 2002. "The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999," HEC Research Papers Series 762, HEC Paris.
    8. d'Arcy, Anne, 2001. "Accounting classification and the international harmonisation debate -- an empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 327-349.
    9. Christopher Nobes, 2008. "Accounting Classification in the IFRS Era," Australian Accounting Review, CPA Australia, vol. 18(3), pages 191-198, September.
    10. Nobes, Christopher, 2003. "On the myth of "Anglo-Saxon" financial accounting: a comment," The International Journal of Accounting, Elsevier, vol. 38(1), pages 95-104.
    11. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.

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