IDEAS home Printed from https://ideas.repec.org/a/taf/acctbr/v30y2000i4p307-312.html
   My bibliography  Save this article

Is true and fair of over-riding importance?: a comment on Alexander's benchmark

Author

Listed:
  • Christopher Nobes

Abstract

No abstract is available for this item.

Suggested Citation

  • Christopher Nobes, 2000. "Is true and fair of over-riding importance?: a comment on Alexander's benchmark," Accounting and Business Research, Taylor & Francis Journals, vol. 30(4), pages 307-312.
    • Handle: RePEc:taf:acctbr:v:30:y:2000:i:4:p:307-312
    DOI: 10.1080/00014788.2000.9728948
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00014788.2000.9728948
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00014788.2000.9728948?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

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

    References listed on IDEAS

    as
    1. Shah, Atul K., 1996. "Creative compliance in financial reporting," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 23-39, January.
    2. Karel Van Hulle, 1997. "The true and fair view override in the European Accounting Directives," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 711-720.
    Full references (including those not matched with items on IDEAS)

    Citations

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


    Cited by:

    1. Piechocka-Kałużna Agnieszka, 2018. "The Evolution of the Importance of the True and Fair View (TFV) Principle. The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(4), pages 89-101, December.
    2. David Alexander & Simon Archer, 2003. "On economic reality, representational faithfulness and the ‘true and fair override’," Accounting and Business Research, Taylor & Francis Journals, vol. 33(1), pages 3-17.
    3. Lisa Evans, 2003. "The true and fair view and the ‘fair presentation’ override of IAS 1," Accounting and Business Research, Taylor & Francis Journals, vol. 33(4), pages 311-325.
    4. David Alexander, 2001. "The over-riding importance of internationalism: a reply to Nobes," Accounting and Business Research, Taylor & Francis Journals, vol. 31(2), pages 145-149.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Anne Marie Garvey & Laura Parte & Bridget McNally & José Antonio Gonzalo-Angulo, 2021. "True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting," Sustainability, MDPI, vol. 13(4), pages 1-23, February.
    2. Dunk, Alan S. & Kilgore, Alan, 2000. "The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade," The International Journal of Accounting, Elsevier, vol. 35(2), pages 213-226, July.
    3. Lisa Evans, 2003. "The true and fair view and the ‘fair presentation’ override of IAS 1," Accounting and Business Research, Taylor & Francis Journals, vol. 33(4), pages 311-325.
    4. Juan Carlos Henao & Carmen Eloísa Ruiz López, 2018. "Corrupción en Colombia Tomo 3 Corrupción privada," Books, Universidad Externado de Colombia, Facultad de Derecho, number 1026, October.
    5. Marie Zelenková, 2010. "The True and Fair View in the European Union [Věrný a poctivý obraz v Evropské unii]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(3), pages 101-110.
    6. Edgley, Carla, 2014. "A genealogy of accounting materiality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 255-271.
    7. Claudia-Cătălina Ciocan, 2019. "Analysis of the Relation between Conservatism and the Amount of Dividends Payable to Shareholders. The Case of Romanian Listed Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 570-579, August.
    8. 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.
    9. Henselmann, Klaus, 2021. "The Fourth Accounting Directive and Member State Options for Single Accounts," EconStor Preprints 248387, ZBW - Leibniz Information Centre for Economics.
    10. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    11. Piechocka-Kałużna Agnieszka, 2018. "The Evolution of the Importance of the True and Fair View (TFV) Principle. The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(4), pages 89-101, December.
    12. Salterio, S. & Koonce, L., 1997. "The persuasiveness of audit evidence: The case of accounting policy decisions," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 573-587, August.
    13. Simone Aresu, 2014. "Book review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 171-178.
    14. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
    15. Stephen Zeff & Willem Buijink & Kees Camfferman, 1999. "'True and fair' in the Netherlands: inzicht or getrouw beeld ?," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 523-548.
    16. 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.
    17. Hronsky, Jane J. F. & Houghton, Keith A., 2001. "The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 123-139, March.
    18. 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.
    19. Vollmer, Hendrik, 2007. "How to do more with numbers: Elementary stakes, framing, keying, and the three-dimensional character of numerical signs," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 577-600, August.
    20. Atul Shah, 1998. "Exploring the influences and constraints on creative accounting in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 83-104.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    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:taf:acctbr:v:30:y:2000:i:4:p:307-312. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABR20 .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.