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How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data

Nobes, Christopher; Stadler, Christian - In: Accounting, Organizations and Society 38 (2013) 8, pp. 573-595

The process of classification is central to the daily task of doctors and librarians; and it is the foundation of study and research in chemistry and biology. Double-entry bookkeeping and the preparation of financial statements are classification activities of accounting practice. Classifying...

Persistent link: https://www.econbiz.de/10010730402

Impaired translations : IFRS from English and annual reports into English

Nobes, Christopher; Stadler, Christian - In: Accounting, Auditing & Accountability Journal 31 (2018) 7, pp. 1981-2005

Purpose: The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term “impairment” in IAS 36, and following it into 19 translations. The paper then examines the terms used for impairment in...

Persistent link: https://www.econbiz.de/10012065408

Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS

Nobes, Christopher; Stadler, Christian - In: Australian Accounting Review 31 (2021) 4, pp. 273-285

Persistent link: https://www.econbiz.de/10012634412

The qualitative characteristics of financial information, and managers' accounting decisions : evidence from IFRS policy changes

Nobes, Christopher; Stadler, Christian - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 572-601

Persistent link: https://www.econbiz.de/10011412733

Accounting for government grants : standard-setting and accounting choice

Stadler, Christian; Nobes, Christopher - In: Journal of accounting and public policy 37 (2018) 2, pp. 113-129

Persistent link: https://www.econbiz.de/10011872535

Investigating international differences in financial reporting : data problems and some proposed solutions

Nobes, Christopher; Stadler, Christian - In: The British accounting review : the journal of the … 50 (2018) 6, pp. 602-614

Persistent link: https://www.econbiz.de/10011957127

How arbitrary are international accounting classifications? : lessons from centuries of classifying in many disciplines, and experiments with IFRS data

Nobes, Christopher; Stadler, Christian - In: Accounting, organizations and society : an … 38 (2013) 8, pp. 573-595

Persistent link: https://www.econbiz.de/10010231718

The influence of country, industry, and topic factors on IFRS policy choice

Stadler, Christian; Nobes, Christopher - In: Abacus : a journal of accounting, finance and business … 50 (2014) 4, pp. 386-421

Persistent link: https://www.econbiz.de/10010471827