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On accounting classification and the international harmonisation debate

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  • Nobes, Christopher

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  • Nobes, Christopher, 2004. "On accounting classification and the international harmonisation debate," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 189-200, February.
    • Handle: RePEc:eee:aosoci:v:29:y:2004:i:2:p:189-200
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    References listed on IDEAS

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    1. David Alexander & Simon Archer & Pascale Delvaille & Valerie Taupin, 1996. "Provisions and contingencies: an Anglo-French investigation," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 271-298.
    2. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    3. 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.
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    Cited by:

    1. Forst, Arno, 2014. "IFRS implementation in the European Union and the survival of accounting families," Advances in accounting, Elsevier, vol. 30(1), pages 187-195.
    2. Ribeiro, E.M.S. & Prataviera, G.A., 2014. "Information theoretic approach for accounting classification," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 416(C), pages 651-660.
    3. 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.
    4. Herranz Martín, Felipe M. & García Osma, Beatriz, 2018. "Does IFRS 9 Consider Financial Statement Users? Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCI/¿Considera la NIIF 9 las preferencias de los usua," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 515-536, Mayo.
    5. Oulasvirta Lasse Olavi, 2014. "Governmental Financial Accounting and European Harmonisation: Case Study of Finland," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 237-263, December.
    6. Jiří Strouhal & Marie Paseková & Libuše Müllerová, 2011. "Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(1), pages 39-59.
    7. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Grenoble Ecole de Management (Post-Print) halshs-00460227, HAL.
    8. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    9. Elsayed, Mohamed Omran & Hoque, Zahirul, 2010. "Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study," The British Accounting Review, Elsevier, vol. 42(1), pages 17-35.
    10. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Post-Print halshs-00460227, HAL.
    11. Christopher Nobes, 2008. "Accounting Classification in the IFRS Era," Australian Accounting Review, CPA Australia, vol. 18(3), pages 191-198, September.
    12. Christophe Belleval & Carine Boiteau, 2006. "The implementing of IFRS standards by french firms studied from the perspective of performative language theories [Une interprétation de l'influence potentielle des normes IFRS sur les entreprises ," Post-Print halshs-00558427, HAL.
    13. 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.
    14. Togoe Greti Daniela & Avram Marioara & Avram Costin Daniel, 2014. "Accounting Treatments Used For Accounting Services Providers," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 295-302, August.
    15. Erlend Kvaal & Christopher Nobes, 2010. "International differences in IFRS policy choice: A research note," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 173-187.

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