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Legal Certainty, European-ness andRealpolitik
16 references·9 citing·37 second hop
Legal Certainty, European-ness andRealpolitik (2006)Legal Certainty, European-ness andRealpol…Globalisation of Accounting Standards (2007)Globalisation of Accounting S…A true and fair view of the principles/rules debate (2006)A true and fair view of the p…Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences (2005)Revenue Recognition under IFR…Language, translation and the problem of international accounting communication (2004)Language, translation and the…The true and fair view and the ‘fair presentation’ override of IAS 1 (2003)The true and fair view and th…On economic reality, representational faithfulness and the ‘true and fair override’ (2003)On economic reality, represen…The true and fair view override in the European Accounting Directives (1997)The true and fair view overri…True and fair view (1996)True and fair viewTrue and fair view (1993)True and fair viewA European true and fair view? (1993)A European true and fair view?A European true and fair view? (1993)A European true and fair view?European Accounting Guide (1992)European Accounting GuideA JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)A JUDGEMENTAL INTERNATIONAL C…Reason, Truth and History (1981)Reason, Truth and HistoryDie Grundsätze ordnungsmäßiger Buchführung (1972)Die Grundsätze ordnungsmäßige…A theory of justice original editionA theory of justice original …Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study (2021)Preparers’ Construction of Us…International Accounting Standard Setting and Geopolitics (2020)International Accounting Stan…The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis (2010)The European Union Endorsemen…Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’ (2010)Comment on the IASB Discussio…The True and Fair View in the European Union (2009)The True and Fair View in the…Les délibérations de l'IASB en 2002 et 2003 : une analyse statistique (2009)Les délibérations de l'IASB e…Overseas equity analysis by UK analysts and fund managers (2008)Overseas equity analysis by U…Les oppositions françaises à l'adoption des IFRS : examen critique et tentative d'explication (2007)Les oppositions françaises à …True and Fair View Revisited – A Reply to Alexander and Nobes (2006)True and Fair View Revisited …Deutsches Verwaltungsblatt (1967)The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making (2001)The true and fair view construct in the context of the Polish transition economy: some local insights (2003)An historical review of quality in financial reporting in Australia (2010)The construction of social reality (1995)Principles-Based Accounting Standards (2003)Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting (2010)Non-governmental Organizational Accountability: Talking the Talk and Walking the Walk? (2014)Pragmatism and new directions in social and environmental accountability research (2015)Major Legal Systems in the World Today (1970)Comparative International Accounting (1981)A multinational test of determinants of corporate disclosure (2003)International Convergence of Accounting Practices: Choosing between IAS and US GAAP (2004)Stakeholder Theory Classification: A Theoretical and Empirical Evaluation of Definitions (2015)Markets and Hierarchies (1975)Doing the truth: religion – deconstruction – justice, and accounting (2007)Accounting and the Truth of Earnings Reports: Philosophical Considerations (2008)A linguistic theory of translation (1965)Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Connecting worlds: The translation of international auditing standards into post-Soviet audit practice (2007)The Transition to IFRS and the Value Relevance of Financial Statements in Greece (2011)The continued survival of international differences under IFRS (2013)Course in General Linguistics (2017)Methodenlehre der Rechtswissenschaft (1991)Accounting and the business economics tradition in Germany (1996)The Future of Financial Reporting in Europe: Its Role in Corporate Governance (2000)Differential reporting in Germany – A historical analysis (2005)The harmonization of accounting within the EU (1994)European Financial Reporting (2004)Implementing IFRS: A Case Study of the Czech Republic (2004)Knowledge in a Social World (1999)Knowledge and its Limits (2002)Understanding and sharing intentions: The origins of cultural cognition (2005)11. Reasons and Persons (1986)Organizational Justice: Yesterday, Today, and Tomorrow (1990)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Accounting, auditing and corporate governance of European listed companies: EU policy developments before and after Enron (2004)
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References

  • n.d.A theory of justice original edition24,876 cited
  • 1981Reason, Truth and History5,617 cited
  • 1983A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES354 cited
  • 2004Language, translation and the problem of international accounting communication188 cited
  • 2006A true and fair view of the principles/rules debate177 cited
  • 1993A European true and fair view?108 cited
  • 1993A European true and fair view?105 cited
  • 2003On economic reality, representational faithfulness and the ‘true and fair override’78 cited
  • 1993True and fair view78 cited
  • 1996True and fair view77 cited
  • 2007Globalisation of Accounting Standards59 cited
  • 1992European Accounting Guide58 cited
  • 2005Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences57 cited
  • 2003The true and fair view and the ‘fair presentation’ override of IAS 153 cited
  • 1997The true and fair view override in the European Accounting Directives51 cited
  • 1972Die Grundsätze ordnungsmäßiger Buchführung

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50 cited

Cited by

  • 2007Les oppositions françaises à l'adoption des IFRS : examen critique et tentative d'explication33 cited
  • 2020International Accounting Standard Setting and Geopolitics26 cited
  • 2009The True and Fair View in the European Union25 cited
  • 2010Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’24 cited
  • 2006True and Fair View Revisited – A Reply to Alexander and Nobes23 cited
  • 2009Les délibérations de l'IASB en 2002 et 2003 : une analyse statistique21 cited
  • 2008Overseas equity analysis by UK analysts and fund managers19 cited
  • 2010The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis17 cited
  • 2021Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study15 cited