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

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  • Nobes, Christopher

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  • 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
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    References listed on IDEAS

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    1. 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.
    2. David Alexander, 1999. "A benchmark for the adequacy of published financial statements," Accounting and Business Research, Taylor & Francis Journals, vol. 29(3), pages 239-253.
    3. Christopher Nobes, 1998. "The future shape of harmonization: some responses," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 323-330.
    4. Sally Aisbitt & Christopher Nobes, 2001. "The true and fair view requirement in recent national implementations," Accounting and Business Research, Taylor & Francis Journals, vol. 31(2), pages 83-90.
    5. Christopher Nobes & Alan Roberts, 2000. "Towards a Unifying Model of Systems of Law, Corporate Financing, Accounting and Corporate Governance," Australian Accounting Review, CPA Australia, vol. 10(20), pages 26-34, March.
    6. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    7. 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.
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    Cited by:

    1. Christophe Belleval & Carine Boiteau, 2006. "The implementing of IFRS standards by french firms studied from the perspective of performative language theories [Une interprétation de l'influence potentielle des normes IFRS sur les entreprises ," 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. Zimmermann, Jochen & Volmer, Philipp & Werner, Jörg, 2006. "New governance modes for Germany's financial reporting system," TranState Working Papers 34, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    5. Hellmann, Andreas & Perera, Hector & Patel, Chris, 2013. "Continental European accounting model and accounting modernization in Germany," Advances in accounting, Elsevier, vol. 29(1), pages 124-133.
    6. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.

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