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Accounting and Business Research Volume 39, 2009 - Issue 4
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The importance of being fair: An analysis of IFRS regulation and practice – a Comment

Christopher Nobes Professor of Accounting, University of London, Royal Holloway, Egham, Surrey, TW20 0EX E-mail: [email protected]
Pages 415-427 | Accepted 01 Mar 2009, Published online: 04 Jan 2011

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Read on this site (3)

Christopher W. Nobes & Christian Stadler. (2015) The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes. Accounting and Business Research 45:5, pages 572-601.
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Christopher Nobes. (2015) IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?. Accounting in Europe 12:2, pages 153-170.
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Christopher Nobes. (2013) The continued survival of international differences under IFRS. Accounting and Business Research 43:2, pages 83-111.
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Articles from other publishers (9)

Cristian Carini, Alberto Quagli & Claudio Teodori. 2023. The European Harmonization of National Accounting Rules. The European Harmonization of National Accounting Rules 203 226 .
Marta García González. (2022) Variation in Spanish accounting terminology. Terminology. International Journal of Theoretical and Applied Issues in Specialized Communication Terminology / International Journal of Theoretical and Applied Issues in Specialized Communication Terminology 28:1, pages 65-102.
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Sina K. Feldermann & Martin R.W. Hiebl. (2019) Using quotations from non-English interviews in accounting research. Qualitative Research in Accounting & Management 17:2, pages 229-262.
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Beyza Gürel & F. N. Can Şımga Muğan. (2019) UFRS ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi. Muhasebe ve Finansman Dergisi, pages 223-234.
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Jaana Kettunen. (2017) Interlingual translation of the International Financial Reporting Standards as institutional work. Accounting, Organizations and Society 56, pages 38-54.
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Lisa Evans, Rachel Baskerville & Katariina Nara. (2015) Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines. Abacus 51:1, pages 1-36.
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Medhat Naguib El Guindy. (2014) DID IFRS REPORTING BY UK FIRMS REDUCE EARNINGS MANAGEMENT?. Corporate Ownership and Control 11:2, pages 488-510.
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Cătălin Nicolae Albu, Nadia Albu & David Alexander. 2013. Accounting in Central and Eastern Europe. Accounting in Central and Eastern Europe 61 90 .
Noriaki Okamoto. (2011) Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards. Critical Perspectives on Accounting 22:2, pages 236-242.
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