IDEAS home Printed from
   My bibliography  Save this article

On the myth of "Anglo-Saxon" financial accounting: a comment


  • Nobes, Christopher


No abstract is available for this item.

Suggested Citation

  • Nobes, Christopher, 2003. "On the myth of "Anglo-Saxon" financial accounting: a comment," The International Journal of Accounting, Elsevier, vol. 38(1), pages 95-104.
  • Handle: RePEc:eee:accoun:v:38:y:2003:i:1:p:95-104

    Download full text from publisher

    File URL:
    Download Restriction: Full text for ScienceDirect subscribers only

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    1. repec:hrv:faseco:30728041 is not listed on IDEAS
    2. La Porta, Rafael & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, 1997. " Legal Determinants of External Finance," Journal of Finance, American Finance Association, vol. 52(3), pages 1131-1150, July.
    3. Christopher Nobes, 1998. "The future shape of harmonization: some responses," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 323-330.
    4. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    5. Alexander, David & Archer, Simon, 2000. "On the Myth of "Anglo-Saxon" Financial Accounting," The International Journal of Accounting, Elsevier, vol. 35(4), pages 539-557, 010.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Christophe Belleval & Carine Boiteau, 2006. "Une Interpretation De L'Influence Potentielle Des Normes Ifrs Sur Les Entreprises Fran├žaises Au Travers Des Theories Performatives Du Langage," Post-Print halshs-00558427, HAL.
    2. Alexander, David & Archer, Simon, 2003. "On the myth of "Anglo-Saxon" financial accounting: A response to Nobes," The International Journal of Accounting, Elsevier, vol. 38(4), pages 503-504.
    3. Elad, Charles, 2015. "The Development of Accounting in the Franc Zone Countries in Africa," The International Journal of Accounting, Elsevier, vol. 50(1), pages 75-100.
    4. Ugo Lassini & Andrea Lionzo & Francesca Rossignoli, 2016. "Does business model affect accounting choices? An empirical analysis of European listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(2), pages 229-260, June.
    5. repec:eee:advacc:v:29:y:2013:i:1:p:124-133 is not listed on IDEAS

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:38:y:2003:i:1:p:95-104. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.