C. Nobes

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How Arbitrary are International Accounting Classifications? Lessons from Centuries of Classifying in Many Disciplines, and Experiments with IFRS Data

C. Stadler, C. Nobes, 2013 .

Accounting and financial reporting in Japan

C. Nobes, 1991 .

Towards a General Model of the Reasons for International Differences in Financial Reporting

C. Nobes, 1998 .

Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS?

C. Nobes, S. Zeff, 2010 .

Comparative International Accounting

R. H. Parker, Christopher Nobes, C. Nobes, 1981 .

Financial Accounting: An International Introduction

C. Nobes, M. Alexander, 2004 .

International differences in IFRS policy choice: A research note

Christopher Nobes, C. Nobes, Erlend Kvaal, 2010 .

‘True and Fair’: A Survey of Uk Financial Directors

R. H. Parker, C. Nobes, 1991 .

Accounting Classification in the IFRS Era

C. Nobes, 2008 .

On Researching into the Use of IFRS by Private Entities in Europe

C. Nobes, 2010 .

Rules‐Based Standards and the Lack of Principles in Accounting

C. Nobes, 2005 .

The International Transfer of Technology: Examples from the Development of Accounting

C. Nobes, 2015 .

International Classification of Financial Reporting

C. Nobes, 1984 .

Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting

P. Walton, C. Nobes, Marco Trombetta, 2014 .

Firm Size and National Profiles of IFRS Policy Choice

Jordi Perramon, C. Nobes, 2013 .

This paper has been accepted for publication in Abacus.

C. Nobes, 2011 .

The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK

C. Nobes, A. Haller, M. Gee, 2010 .

Impaired translations: IFRS from English and annual reports into English

C. Stadler, C. Nobes, 2018, Accounting, Auditing & Accountability Journal.

Accounting for capital: the evolution of an idea

C. Nobes, 2015 .

European Rule-making in Accounting: The Seventh Directive as a Case Study

C. Nobes, G. Diggle, 1994 .

Towards a Unifying Model of Systems of Law, Corporate Financing, Accounting and Corporate Governance

C. Nobes, Alan Roberts, 2000 .

International Variations in Tax Disclosures

C. Nobes, Erlend Kvaal, 2013 .

The Development of Book-Tax Differences in Seven Major Countries

C. Nobes, Erlend Kvaal, 2013 .

International Differences in IFRS Policy Choice

C. Nobes, Erlend Kvaal, 2009 .

Issues in multinational accounting

R. H. Parker, C. Nobes, 1988 .

True and Fair': UK Auditors' View

R. H. Parker, C. Nobes, 1991 .

IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice

C. Nobes, Erlend Kvaal, 2011 .

Asset Measurement Bases in UK and IASC Standards

C. Nobes, 2001 .

Lessons from misclassification in international accounting

Christopher Nobes, C. Nobes, 2017 .

IFRS Practices and the Persistence of Accounting System Classification

C. Nobes, 2011 .

The importance of being fair: An analysis of IFRS regulation and practice – a Comment

C. Nobes, 2009 .

The survival of international differences under IFRS: towards a research agenda

Christopher Nobes, C. Nobes, 2006 .

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

C. Nobes, 2003 .

An international view of true and fair accounting

R. H. Parker, C. Nobes, 1994 .

A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES

Christopher Nobes, C. Nobes, 1983 .

The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes

C. Stadler, C. Nobes, 2015 .

The Pre‐Pacioli Indian Double‐entry System of Bookkeeping: A Comment

C. Nobes, 1987 .

The Economics of Taxation: Principles, Policy, and Practice

C. Nobes, S. James, 1999 .

Revenue Recognition and EU Endorsement of IFRS

C. Nobes, 2006 .

Have Canada, Japan and Switzerland Adopted IFRS?

C. Nobes, S. Zeff, 2015 .

The true and fair view requirement: Impact on and of the fourth directive

C. Nobes, 1993 .

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

C. Nobes, 2000 .

On the meaning, inportance and translation of "realised"

C. Nobes, 2023, SSRN Electronic Journal.

The true and fair view requirement in recent national implementations

C. Nobes, S. Aisbitt, 2001 .

Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law

C. Nobes, L. Evans, 1996 .

IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?†

C. Nobes, 2015 .

Towards a solution to the variety in accounting practices of extractive firms under IFRS

C. Stadler, C. Nobes, 2020, SSRN Electronic Journal.

The continued survival of international differences under IFRS

Christopher Nobes, C. Nobes, 2013 .

A conceptual framework for the taxable income of businesses and how to apply it under IFRS

C. Nobes, 2004 .

GAAP 2001 : a survey of national accounting rules benchmarked against international accounting standards

C. Nobes, 2001 .

Harmonization relating to auditor independence: the Eighth Directive, the UK and Germany

C. Nobes, L. Evans, 1998 .

On Translating Goodwill

C. Nobes, 2021, Accounting in Europe.

The Evolution of the Harmonising Provisions of the 1980 and 1981 Companies Acts

C. Nobes, 1983 .

The Existence and Significance of Cycles: A Reply

C. Nobes, 1992 .

Cycles in UK Standard Setting

C. Nobes, 1991 .

Pacioli's Tractatus: a note on a mystery and a review of some commentaries

C. Nobes, 1995 .

Auditors' Affirmations of Compliance with IFRS around the World: An Exploratory Study*

C. Nobes, S. Zeff, 2008 .

International differences in IFRS adoptions and IFRS practices

C. Nobes, 2015 .

An Analysis of the International Development of the Equity Method

C. Nobes, 2002 .

The development of national and transnational regulation on the scope of consolidation

C. Nobes, 2014 .

57 Varieties of Serious Defect in IFRS

C. Nobes, 2008 .

A half-century of Accounting and Business Research: the impact on the study of international financial reporting

C. Nobes, 2020 .

An Empirical-Analysis Of International Accounting Principles - A Comment

C. Nobes, 1981 .

Compliance by US corporations with IASC standards

C. Nobes, 1990 .

International Variations in the Connections Between Tax and Financial Reporting

C. Nobes, Alan Roberts, M. Lamb, 1998 .

International accounting harmonization

C. Nobes, 1995 .

International harmonization of accounting

C. Nobes, 1996 .

Harmonization of accounting within the European communities: the Fourth Directive on Company Law

C. Nobes, 1983 .

A review of the translation debate

C. Nobes, 1980 .

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

C. Nobes, Hans R. Schwencke, 2006 .

On accounting classification and the international harmonisation debate

C. Nobes, 2004 .

Accounting harmonisation in Europe : towards 1992

C. Nobes, 1990 .

WERE ISLAMIC RECORDS PRECURSORS TO ACCOUNTING BOOKS BASED ON THE ITALIAN METHOD? A COMMENT

C. Nobes, 2001 .

Developments in the International Harmonization of Accounting

C. Nobes, 2004 .

How uniform is financial reporting in Germany?: some replies

C. Nobes, G. Mueller, Gerhard G. Mueller, 1997 .

The Changing Relationship between Tax and Financial

X. Puig, C. Nobes, Ester Oliveras, 2004 .

Deviations from the Mandatory Adoption of IFRS in Europe? Why Non-Adoption Does Not Mean Non-Compliance

C. Stadler, C. Nobes, 2023, Social Science Research Network.

On Adoptions of IFRS by Jurisdictions

C. Nobes, 2020, The International journal of accounting.

The future shape of harmonization: some responses

C. Nobes, 1998 .

A European introduction to financial accounting

C. Nobes, D. Alexander, 1994 .

Financial Accounting An International Introduction Third edition

C. Nobes, D. Alexander, 2004 .

Investigating international differences in financial reporting: Data problems and some proposed solutions

Christopher Nobes, Christian Stadler, C. Stadler, 2018, The British Accounting Review.

International variations in the accounting and tax treatments of goodwill and the implications for research

C. Nobes, Julie Norton, 1996 .

Harmonization of the structure of audit firms: incorporation in the UK and Germany

C. Nobes, L. Evans, 1998 .

Varied Practice in Accounting for Extractive Activities under IFRS

C. Stadler, C. Nobes, 2020 .

CLASSIFICATION OF ACCOUNTING SYSTEMS USING COMPETENCIES AS A DISCRIMINATING VARIABLE: A GREAT BRITAIN-UNITED STATES STUDY: A COMMENT

C. Nobes, 1992 .

Interpreting European financial statements : towards 1992

C. Nobes, 1989 .

A Political History of Goodwill in the U.K.: An Illustration of Cyclical Standard Setting

C. Nobes, 1992 .

Disclosure quality and international comparability under IFRS:evidence from pension discount rates, impairment and capitalisation of development costs

C. Stadler, C. Nobes, 2017 .

The Effect of International Institutional Factors on Properties of Accounting Earnings

S. P. Kothari, Ashok Robin, S. Kothari, 1999 .

On relief value (deprival value) versus fair value measurement for contract liabilities: a comment and a response

C. Nobes, 2011 .

Adoption of IFRS around the World and the Lack of Clear Audit Reports on the Issue

C. Nobes, S. Zeff, 2008 .

Becoming an Accountant

C. Nobes, 1983 .

The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice

C. Stadler, C. Nobes, 2014 .

Observations on measuring the differences between domestic accounting standards and IAS

C. Nobes, 2009 .

On theoretical engorgement and the myth of fair value accounting in China

C. Nobes, 2019, Accounting, Auditing & Accountability Journal.