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Is true and fair of over-riding importance?: a comment on Alexander's benchmark

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  • Christopher Nobes

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  • Christopher Nobes, 2000. "Is true and fair of over-riding importance?: a comment on Alexander's benchmark," Accounting and Business Research, Taylor & Francis Journals, vol. 30(4), pages 307-312.
    • Handle: RePEc:taf:acctbr:v:30:y:2000:i:4:p:307-312
    DOI: 10.1080/00014788.2000.9728948
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    References listed on IDEAS

    as
    1. Shah, Atul K., 1996. "Creative compliance in financial reporting," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 23-39, January.
    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.
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    Cited by:

    1. David Alexander, 2001. "The over-riding importance of internationalism: a reply to Nobes," Accounting and Business Research, Taylor & Francis Journals, vol. 31(2), pages 145-149.
    2. Lisa Evans, 2003. "The true and fair view and the ‘fair presentation’ override of IAS 1," Accounting and Business Research, Taylor & Francis Journals, vol. 33(4), pages 311-325.
    3. Piechocka-Kałużna Agnieszka, 2018. "The Evolution of the Importance of the True and Fair View (TFV) Principle. The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(4), pages 89-101, December.
    4. David Alexander & Simon Archer, 2003. "On economic reality, representational faithfulness and the ‘true and fair override’," Accounting and Business Research, Taylor & Francis Journals, vol. 33(1), pages 3-17.

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