The DOI matches its Crossref record; 26 of the 26 references it cites were found in a registry or an index.
The survival of international differences under IFRS: towards a research agenda
Abstract
The compulsory use of IFRS for the consolidated statements of listed companies in the EU and elsewhere, and the convergence of IFRS with US GAAP, might imply the end of ‘international accounting’ as an important field of study. However, there are motives and opportunities for international differences of practice to exist within IFRS usage. Some of the original motives for international accounting differences may still be effective in an IFRS context, though in different ways. The opportunities for different IFRS practices are divided into eight types. Hypotheses relating to each of these are proposed, and some ways of testing them are suggested. Some implications of the existence of different national versions of IFRS are noted.
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Cites
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A Review of the Earnings Management Literature and Its Implications for Standard Setting
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The effect of international institutional factors on properties of accounting earnings
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Journal of Accounting Literature
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Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally
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Governments, Markets, and Growth: Financial Systems and the Politics of Industrial Change
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Cited by
Different approaches to corporate reporting regulation: How jurisdictions differ and why
Leuz, C. (2010) · Accounting and Business Research · doi:10.1080/00014788.2010.9663398 · Cited by 425
Have IFRS Affected Earnings Management in the European Union?
Callao, S., & Jarne, J. I. (2010) · Accounting in Europe · doi:10.1080/17449480.2010.511896 · Cited by 272
Glaum, M., Schmidt, P., Street, D. L., & Vogel, S. (2013) · Accounting and Business Research · doi:10.1080/00014788.2012.711131 · Cited by 241
Metadata
- Authors
- Nobes, C.
- Venue
- Accounting and Business Research
- Publisher
- Informa UK Limited
- Published
- 2006-09
- Volume
- 36
- Issue
- 3
- Pages
- 233-245
- ISSN
- 0001-4788 (ISSN-L)
- 2159-4260
- OpenAlex
- W2052494579
- Cited by
- 419
- References
- 26
- FWCI
- 34.72
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
