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The very idea of classification in international accounting

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  • Roberts, Alan

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  • Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    • Handle: RePEc:eee:aosoci:v:20:y:1995:i:7-8:p:639-664
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    References listed on IDEAS

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    1. Ram, Rati, 1982. "Composite indices of physical quality of life, basic needs fulfilment, and income : A principal component representation," Journal of Development Economics, Elsevier, vol. 11(2), pages 227-247, October.
    2. Nobes, Cw, 1981. "An Empirical-Analysis Of International Accounting Principles - A Comment," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 268-270.
    3. Frank, Wg, 1979. "Empirical-Analysis Of International Accounting Principles," Journal of Accounting Research, Wiley Blackwell, vol. 17(2), pages 593-605.
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    Cited by:

    1. Christopher Nobes, 1998. "The future shape of harmonization: some responses," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 323-330.
    2. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    3. Samantha Miles, 2017. "Stakeholder Theory Classification: A Theoretical and Empirical Evaluation of Definitions," Journal of Business Ethics, Springer, vol. 142(3), pages 437-459, May.
    4. 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.
    5. Ding, Yuan & Richard, Jacques & Stolowy, Hervé, 2008. "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 718-755.
    6. Judy Day & Peter Taylor, 2010. "Trajectories of accounting and auditing development in EU enlargement: comparative analysis of ten new member states," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 313-350, November.
    7. Flanigan, Mary A. & Tondkar, Rasoul H. & Andrews, Robert L., 1999. "An Empirical Investigation of Factors Affecting the Selection of Markets for Foreign Bond Issues," The International Journal of Accounting, Elsevier, vol. 34(1), pages 71-92.
    8. Christopher W. Nobes & Gerhard G. Mueller, 1997. "How 'uniform' is financial reporting in Germany?: some replies," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 123-129, May.
    9. Christopher Nobes, 2008. "Accounting Classification in the IFRS Era," Australian Accounting Review, CPA Australia, vol. 18(3), pages 191-198, September.
    10. McSweeney, Brendan, 2000. "Looking forward to the past," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 767-786, November.
    11. Togoe Greti Daniela, 2014. "Comparative Study Of The Professional Rules Used By Accountants," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 149-154, August.
    12. Marcela Žárová, 2007. "Critical View of Relation between Tax and Financial Reporting with the Emphasis on Existence of Two Financial Reporting Systems in One Jurisdiction [Kritický pohled na vztah daní a účetnictví v Nor," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(1), pages 74-81.
    13. Elad, Charles & Shah, Neeta & Agyeman, Charles, 2023. "Accounting classification in the era of International Financial Reporting Standards: The case of Africa," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    14. d'Arcy, Anne, 2004. "Accounting classification and the international harmonisation debate: a reply to a comment," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 201-206, February.
    15. Christopher Nobes & Alan Roberts, 2000. "Towards a Unifying Model of Systems of Law, Corporate Financing, Accounting and Corporate Governance," Australian Accounting Review, CPA Australia, vol. 10(20), pages 26-34, March.
    16. Nobes, Christopher, 2004. "On accounting classification and the international harmonisation debate," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 189-200, February.
    17. A. A. Baldwin & S. L. M. Williams, 1999. "The future of intelligent Internet agents in European financial reporting," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 303-319.
    18. 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.
    19. 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.
    20. Hellmann, Andreas & Perera, Hector & Patel, Chris, 2013. "Continental European accounting model and accounting modernization in Germany," Advances in accounting, Elsevier, vol. 29(1), pages 124-133.
    21. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.

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