704
Views
34
CrossRef citations to date
0
Altmetric
Original Articles

Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption

&
Pages 63-87 | Published online: 17 Feb 2007

References

  • Aisbitt , S. 2002 . Harmonisation of financial reporting before the European Company Law Directives: the case of the Nordic Companies Act . Accounting and Business Research , 32 ( 2 ) : 105 – 117 .
  • Aisbitt , S. and Nobes , C. W. 2001 . The true and fair requirement in recent national implementations . Accounting and Business Research , : 83 – 90 . Spring
  • Alexander , D. and Schwencke , H. R. 2003 . Accounting change in Norway . European Accounting Review , 12 ( 3 ) : 549 – 566 .
  • Andenæs , T. 1985 . Årsoppgj⊘ret i praksis , Oslo : Forlag Andenæs .
  • Ballwieser , W. 1995 . “ Germany – individual accounts ” . In Transnational Accounting , Edited by: Ordelheide , D. and KPMG . London : Macmillan .
  • Carey , J. L. 1969 . The Rise of the Accounting Profession: From Technician to Professional 1896–1936 , New York : American Institute of Certified Public Accountants .
  • Choi , F. 2002 . International Accounting , Englewood Cliffs, NJ : Prentice Hall .
  • Doupnik , T. and Salter , S. 1995 . External environment, culture, and accounting practice: a preliminary test of a general model of international accounting development . International Journal of Accounting , 30 ( 3 ) : 189 – 207 .
  • Frank , W. G. 1979 . An empirical analysis of international accounting principles . Journal of Accounting Research , : 593 – 605 . Autumn
  • Freedman , J. 1993 . Ordinary principles of commercial accounting – clear guidance or a mystery tour . British Tax Review , 6 : 468 – 478 .
  • Gjems-Onstad , O. 1984 . Depreciation , Oslo : Tanum Norli .
  • Gjems-Onstad , O. 1999 . Norsk bedriftskatterett , Oslo : Ad Notam Gyldendal .
  • Griziaux , J.-P. 1995 . “ France – individual accounts ” . In Transnational Accounting , Edited by: Ordelheide , D. and KPMG . London : Macmillan .
  • Haddou , G. 1991 . Fiscalité et comptabilité: évolution législative depuis 1920 . Revue Française de Comptabilité , : 55 – 64 . July–August
  • Haller , A. 1992 . The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe . International Journal of Accounting , 27 : 310 – 323 .
  • Handeland , O. and Schwencke , H. R. 1985 . Regnskapsloven og aksjelovens årsoppgj⊘rskapittel , Oslo : Universitetsforlaget .
  • Heurlin , S. and Peterssohn , E. 2001 . “ Sweden ” . In European Accounting Guide , Edited by: Alexander , D. and Archer , S. Gaithersburg, MD : Aspen .
  • Hoogendoorn , M. 1996 . Accounting and taxation in Europe – a comparative overview . European Accounting Review , 5 : 783 – 794 . (Suppl.)
  • Inland Revenue . 2002 . Reform of Corporation Tax: A Consultative Document , London : Inland Revenue .
  • Johnsen , A. 1993 . Accounting regulation in Norway . European Accounting Review , 2 ( 3 ) : 617 – 626 .
  • Johnsen , A. and Eilifsen , A. 2001 . “ Norway ” . In European Accounting Guide , Edited by: Alexander , D. and Archer , S. Gaithersburg, MD : Aspen .
  • Kinserdal , A. 1994a . “ The history of financial reporting in Norway ” . In European Financial Reporting: A History , Edited by: Walton , P. London : Academic Press .
  • Kinserdal , A. 1994b . “ Norway ” . In The Regulation of Financial Reporting in the Nordic Countries Edited by: Flower , J. (Publica)
  • Kinserdal , A. 1995 . “ Norway – individual accounts ” . In Transnational Accounting , Edited by: Ordelheide , D. and KPMG . London : Macmillan .
  • Kinserdal , A. 2001 . “ Norway – individual accounts ” . In Transnational Accounting , Edited by: Ordelheide , D. and KPMG . Houndmills, Basingstoke : Palgrave .
  • Lamb , M. 1996 . The relationship between accounting and taxation: the United Kingdom . European Accounting Review , 5 : 933 – 949 . (Suppl.)
  • Lamb , M. 1998 . International variations in the connections between tax and financial reporting . Accounting and Business Research , : 173 – 188 . Summer
  • Lemarchand , Y. 1995 . 1880–1914, L'échec de l'unification des bilans. Le rendez-vous manqué de la normalisation . Comptabilité-Contrôle-Audit , : 7 – 24 . March
  • Mueller , G. G. 1967 . International Accounting, Part I , London : Macmillan .
  • Nair , R. D. and Frank , W. G. 1980 . The impact of disclosure and measurement practices on international accounting classifications . Accounting Review , July : 426 – 450 .
  • Nobes , C. W. 1983 . A judgmental international classification of financial reporting practices . Journal of Business Finance and Accounting , 10 ( 1 ) : 1 – 19 .
  • Nobes , C. W. 1984 . International Classification of Financial Reporting , London : Croom Helm .
  • Nobes , C. W. 1998 . Towards a general model of the reasons for international differences in financial reporting . Abacus , 34 ( 2 ) : 162 – 187 .
  • Noguchi , M. 2005 . Interaction between tax and accounting practice: accounting for stock-in-trade . Accounting, Business & Financial History , 15 ( 1 ) : 1 – 34 .
  • NOU . 1992 . “ Section 13, Accounting for Taxes of NOU ” . 11 (Norwegian Government Paper)
  • Radebaugh , L. and Gray , S. 2002 . International Accounting and Multinational Enterprises , New York : Wiley .
  • Richard , J. 2001 . “ France – group accounts ” . In Transnational Accounting , Edited by: Ordelheide , D. and KPMG . Houndmills, Basingstoke : Palgrave .
  • Roberts , A. D. 1995 . The very idea of classification in international accounting . Accounting, Organizations and Society , 20 : 639 – 664 .
  • Schwencke , H. R. 2002 . Accounting for Mergers and Acquisitions in Europe , Amsterdam : International Bureau of Fiscal Documentation .
  • Wilskow , P. C. 1997 . Bedriftsbeskatning i praksis , Edited by: Wilskow , P. C. Oslo : Cappelen Akademisk Forlag .
  • Zambon , S. 2001 . “ Italy ” . In European Accounting Guide , Edited by: Alexander , D. and Archer , S. Gaithersburg, MD : Aspen .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.