The Interpretation of the Verbal Probability Expressions Used in The IFRS – The Differences Observed Between Polish and British Accounting Professionals
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References listed on IDEAS
- Jon Simon, 2002. "Interpretation of probability expressions by financial directors and auditors of UK companies," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 601-629.
- Schultz, Joseph Jr. & Lopez, Thomas J., 2001. "The impact of national influence on accounting estimates: Implications for international accounting standard-setters," The International Journal of Accounting, Elsevier, vol. 36(3), pages 271-290, September.
- Joseph Aharony & Amihud Dotan, 2004. "A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(3‐4), pages 475-504, April.
- Hamm, Robert M., 1991. "Selection of verbal probabilities: A solution for some problems of verbal probability expression," Organizational Behavior and Human Decision Processes, Elsevier, vol. 48(2), pages 193-223, April.
- Joseph Aharony & Amihud Dotan, 2004. "A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of "SFAS 5" Disclosure Guidelines," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(3-4), pages 475-504.
- Wehrfritz, Martin & Haller, Axel, 2014. "National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants," Advances in accounting, Elsevier, vol. 30(1), pages 196-208.
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- repec:cup:judgdm:v:16:y:2021:i:2:p:363-393 is not listed on IDEAS
- David R. Mandel & Daniel Irwin, 2021. "Facilitating sender-receiver agreement in communicated probabilities: Is it best to use words, numbers or both?," Judgment and Decision Making, Society for Judgment and Decision Making, vol. 16(2), pages 363-393, March.
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Keywords
IFRS; interpretation; professional judgement; verbal probability expressions;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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