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The importance of being fair: An analysis of IFRS regulation and practice – a Comment
16 references·0 citing·40 second hop
The importance of being fair: An analysis of IFRS regulation and practice – a Comment (2009)The importance of being fair: An analysis…Observations on the changing language of accounting (2010)Observations on the changing …Auditors' Affirmations of Compliance with IFRS around the World: An Exploratory Study* (2008)Auditors' Affirmations of Com…Financial Reporting and Global Capital Markets (2007)Financial Reporting and Globa…Perceptions of the true and fair view concept: an empirical investigation (2006)Perceptions of the true and f…EUROPEAN ACCOUNTING REVIEW (2006)EUROPEAN ACCOUNTING REVIEWEuropean Financial Reporting (2004)European Financial ReportingThe true and fair view and the ‘fair presentation’ override of IAS 1 (2003)The true and fair view and th…On the Myth of “Anglo-Saxon” Financial Accounting (2000)On the Myth of “Anglo-Saxon” …A benchmark for the adequacy of published financial statements (1999)A benchmark for the adequacy …The true and fair view override in the European Accounting Directives (1997)The true and fair view overri…Truth and untruth about true and fair: a commentary on ‘A European true and fair view’ comment (1993)Truth and untruth about true …True and fair view (1993)True and fair viewThe True and Fair View Requirement: Impact on and of the Fourth Directive (1993)The True and Fair View Requir…A European true and fair view? (1993)A European true and fair view?‘True and Fair’: A Survey of Uk Financial Directors (1991)‘True and Fair’: A Survey of …THE TRUE AND FAIR VIEW DOCTRINE: A SEARCH FOR EXPLICATION (1985)THE TRUE AND FAIR VIEW DOCTRI…Financial Reporting: An Accounting Revolution. (1982)A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)On economic reality, representational faithfulness and the ‘true and fair override’ (2003)How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data (2013)Oxford Dictionary of Quotations (2014)Internal control through the lens of institutional work: a systematic literature review (2020)Journal of business finance and accounting (1978)Comparative International Accounting (1981)The true and fair view requirement in recent national implementations (2001)Comparative International Accounting (2003)Accounting, auditing and corporate governance of European listed companies: EU policy developments before and after Enron (2004)Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines (2015)Financial accounting: In communicating reality, we construct reality (1988)Principles-Based Accounting Standards (2003)Radical Developments in Accounting Thought (2005)Evidence of an expectation gap for greenhouse gas emissions assurance (2011)The Term ‘Non-financial Information’ – A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting (2017)Exploring the term “non-financial information”: an academics’ view (2020)Human behavior and the principle of least effort (1949)The System of Professions (1988)The System of Professions: An Essay on the Division of Expert Labor. (1990)Interlingual translation of the International Financial Reporting Standards as institutional work (2016)Language, translation and accounting: towards a critical research agenda (2018)New issues in corporate finance (1988)VOLUNTARY DISCLOSURES IN AN EMERGING CAPITAL MARKET: SOME EVIDENCE FROM THE ATHENS STOCK EXCHANGE (2004)Worldwide Financial Reporting (2006)The relevance of IFRS to an emerging market: evidence from Greece (2010)The European Commission (2015)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)Implementing IFRS: A Case Study of the Czech Republic (2004)Governing Stock Markets in Transition Economies: Lessons from China (2005)Ethos at stake: Performance management and academic work in universities (2015)Research, teaching and performance evaluation in academia: the salience of quality (2015)Making Rules for Global Finance: Transatlantic Regulatory Cooperation at the Turn of the Millennium (2009)Private Regulation in the Global Economy: A (P)Review (2010)Standardization Cycles: A Process Perspective on the Formation and Diffusion of Transnational Standards (2012)
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References

  • 2006EUROPEAN ACCOUNTING REVIEW252 cited
  • 2007Financial Reporting and Global Capital Markets175 cited
  • 1993The True and Fair View Requirement: Impact on and of the Fourth Directive113 cited
  • 1993A European true and fair view?105 cited
  • 2004European Financial Reporting99 cited
  • 2000On the Myth of “Anglo-Saxon” Financial Accounting84 cited
  • 1993True and fair view78 cited
  • 1985THE TRUE AND FAIR VIEW DOCTRINE: A SEARCH FOR EXPLICATION62 cited
  • 2010Observations on the changing language of accounting57 cited
  • 2006Perceptions of the true and fair view concept: an empirical investigation54 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
  • 1991‘True and Fair’: A Survey of Uk Financial Directors50 cited
  • 1999A benchmark for the adequacy of published financial statements50 cited
  • 1993Truth and untruth about true and fair: a commentary on ‘A European true and fair view’ comment48 cited
  • 2008Auditors' Affirmations of Compliance with IFRS around the World: An Exploratory Study*

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