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On Researching into the Use of IFRS by Private Entities in Europe

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  • Christopher Nobes

Abstract

There were three important regulatory developments in 2009 for accounting by private entities in Europe, including a new IASB standard designed mainly for private entities. This research note considers the EU regulatory context and other issues relevant to research into voluntary adoption of international standards by private entities in Europe. These are applied as a critical case study of a previously published paper.

Suggested Citation

  • Christopher Nobes, 2010. "On Researching into the Use of IFRS by Private Entities in Europe," Accounting in Europe, Taylor & Francis Journals, vol. 7(2), pages 213-226, December.
    • Handle: RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226
    DOI: 10.1080/17449480.2010.511889
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    Citations

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    Cited by:

    1. Gaetano Matonti & Giuseppe Iuliano, 2012. "Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(2), pages 43-70, December.
    2. Lisa Evans & Rachel Baskerville & Katariina Nara, 2015. "Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines," Abacus, Accounting Foundation, University of Sydney, vol. 51(1), pages 1-36, March.
    3. Nadia Albu & Catalin Nicolae Albu, 2012. "Strategies For And Implications Of The Ifrs For Smes Implementation In Emerging Economies," Post-Print hal-00936564, HAL.
    4. Brigitte Eierle & Simone Wencki, 2016. "The determinants of capitalising development costs in private companies: evidence from Germany," Journal of Business Economics, Springer, vol. 86(3), pages 259-300, April.
    5. Mari Paananen & Annelies Renders & Marita Blomkvist, 2016. "Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms," Accounting in Europe, Taylor & Francis Journals, vol. 13(1), pages 21-42, April.
    6. David Procházka, 2017. "The Unintended Consequences of Accounting Harmonization in a Transition Country: A Case Study of Management Accounting of Private Czech Companies," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(4), December.
    7. Giuseppe Iuliano & Gaetano Matonti, 2015. "Do big 4 audit companies detect earnings management and report it in the audit opinion? Empirical evidence from italian non-listed firms," ESPERIENZE D'IMPRESA, FrancoAngeli Editore, vol. 2015(2), pages 5-43.
    8. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    9. Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021. "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, vol. 65(C).
    10. Ann Jorissen & Ronita Ram & Pedro Moraya Barros, 2022. "Are IFRS Standards a ‘trusted’ language for private firm credit decisions? An analysis of country differences in users’ perspective," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 3021-3065, June.
    11. Costanza Fabio, 2018. "Voluntary application of IFRS by unlisted companies: evidence from the Italian context," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(2), pages 73-86, May.
    12. David Procházka, 2016. "Forced Adoption of IFRS by Czech Non-Listed Companies: An Assessment of Benefits and Costs [Vynucené přijetí ifrs českými nekótovanými podniky: hodnocení přínosů a nákladů]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2016(2), pages 46-62.
    13. Moritz Bassemir, 2018. "Why do private firms adopt IFRS?," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 237-263, April.
    14. Paul André & Peter Walton & Dan Yang, 2012. "Voluntary adoption of IFRS: A study of determinants for UK unlisted firms," Post-Print hal-00935013, HAL.
    15. He, Liyu & Hsin-han Shen, Carl & Shiu, Cheng-Yi, 2022. "Is fair value information fairly priced? Evidence from IPOs in global capital markets✰," Journal of Banking & Finance, Elsevier, vol. 135(C).
    16. Sylvain Durocher & Anne Fortin, 2014. "New Canadian Accounting Standards for Private Enterprises and the Adoption Timing Decision," Australian Accounting Review, CPA Australia, vol. 24(3), pages 218-236, September.
    17. Jana Skálová, 2011. "Accounting Regulation of Micro-entities at a Crossroads [Regulace účetnictví mikropodniků na rozcestí]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(3), pages 79-92.

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