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2017 | 3 | 20-33

Article title

Cross-country Differences in Reporting Practices – the Case of Provisions for Liabilities

Content

Title variants

Languages of publication

EN

Abstracts

Year

Issue

3

Pages

20-33

Physical description

Dates

published
2017-09-15

Contributors

  • Warsaw School of Economics

References

  • Alexander, D., Archer, S., Delvaille, P. and Taupin, V. (1996). Provisions and contingencies: an Anglo-French investigation. The European Accounting Review, 5(2): 271–298, https://doi.org/10.1080/09638189600000017
  • Amiraslani, H., Iatridis, G.E. and Pope, P.F. (2013). Accounting for Asset Impairment: A Test for IFRS Compliance across Europe. London: Cass Business School, https://www.cass.city.ac.uk/__data/assets/pdf_fle/0019/160075/CeFARR-Impairment-Research-Report.pdf
  • Ballwieser, W. (2001). Germany – individual accounts. In: D. Ordelheide (ed.), Transnational Accounting. New York: Palgrave Publishers.
  • Barbu, E.M., Dumontier, P., Feleagă, N. and Feleagă, L. (2012). Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK: 1–28, DOI=http://halshs.archives-ouvertes.fr/halshs-00658734/document
  • Bischof, J. (2009). The effects of IFRS 7 adoption on bank disclosure in Europe. Accounting in Europe, 6: 167–194, https://doi.org/10.1080/17449480903171988
  • Chand, P., Patel, C. and Day, R. (2008). Factors causing differences in the fnancial reporting practices in selected south pacifc countries in the post-convergence period. Asian Academy of Management Journal, 13(2): 111–129.
  • Cole, V., Branson, J. and Breesch, D. (2011). Determinants influencing the de facto comparability of European IFRS fnancial statements, http://dx.doi.org/10.2139/ssrn.1967001
  • Cooke, T.E., Choudhury, M., Olusequn and Wallace, R.S. (2001). United Kingdom – individual accounts. In: D. Ordelheide (eds.), Transnational Accounting. New York: Palgrave Publishers.
  • Glaum, M., Schmidt, P., Street, D.L. and Vogel, L. (2013). Compliance with IFRS 3 – and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. Accounting and Business Research, 43: 163–204, https://doi.org/10.1080/00014788.2012.711131
  • Haller, A. and Wehrfritz, M. (2013). The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK. Journal of International Accounting, Auditing & Taxation, 22(1): 39–56, https://doi.org/10.1016/j.intaccaudtax.2013.02.003
  • Hatfeld, H.R. (1911). Some Variations in Accounting Practices in England, France, Germany and the U.S. Journal of Accounting Research, 4: 162–189.
  • Holthausen, R.W. (2009). Accounting Standards, Financial Reporting Outcomes, and Enforcement. Journal of Accounting Research, 47(2): 447–458, https://doi.org/10.1111/j.1475-679X.2009.00330.x
  • Joos, P. and Lang, M. (1994). The Effects of Accounting Diversity: Evidence from the European Union, Journal of Accounting Research, 32, Supplement: 141–168, https://doi.org/10.2307/2491444
  • Klimczak, K. (2013). Reserves in traditional and contemporary accounting. European Journal of Business and Economics, 8(2).
  • Kvaal, E. and Nobes, C.W. (2010). International differences in IFRS policy choice. Accounting and Business Research, 40(2): 173–187, https://doi.org/10.1080/00014788.2010.9663390
  • Kvaal, E. and Nobes, C.W. (2012). IFRS policy changes and the continuation of national patterns of IFRS practices. European Accounting Review, 21(2): 343–371, https://doi.org/10.1080/09638180.2011.611236
  • Kvaal, E. and Nobes, C.W. (2013). International Variations in Tax Disclosures. Accounting in Europe, 10(2): 241–273, https://doi.org/10.1080/17449480.2013.834733
  • Nair, R.D. and Frank, W.G. (1980). The Impact of Disclosure and Measurement Practices on International Accounting Classifcations. The Accounting Review, July: 426–450.
  • Nobes, C.W. (1983). A Judgmental International Classifcation of Financial Reporting Practices, Journal of Business Finance and Accounting, 10(1): 1–19, https://doi.org/10.1111/j.1468-5957.1983.tb00409.x
  • Nobes, C.W. (2006), The survival of international differences under IFRS: towards a research agenda, Accounting and Business Research, 36(3): 233–245, https://doi.org/10.1080/00014788.2006.9730023
  • Nobes, C.W. (2011). IFRS practices and the persistence of accounting system classifcation. Abacus, 47: 267–283, https://doi.org/10.1111/j.1467-6281.2011.00341.x
  • Nobes, C.W. and Parker, R. (2012). Comparative International Accounting. Financial Times, Prentice Hall.
  • Nobes, C.W. and Perramon, J. (2013). Firm size and national profles of IFRS policy choice. Australian Accounting Review, 23: 208–215, https://doi.org/10.1111/j.1835-2561.2012.00203.x
  • Mueller, G.G., Gernon, H. and Meek, G. (1994). Accounting: an international perspective. New York: Irwin.
  • Mueller, G.G. (1967). International Accounting. Part I. Macmillan.
  • Schultz, J.J. and Lopez, T.J. (2001). The impact of national influence on accounting estimates: Implications for international accounting standard-setters. The International Journal of Accounting, 36(3): 271–290, https://doi.org/10.1016/S0020-7063(01)00103-0
  • Seckler, G. and Voss, Ch. (2003). Germany. In: D. Alexander and D. Archer (eds.), European Accounting Guide. New York: Aspen Publishers.
  • Seidler, L.J. (1967). International Accounting – the Ultimate Theory Course. The Accounting Review, 42(4): 775–781.
  • Stadler, C. and Nobes, C.W. (2014). The Influence of Country, Industry, and Topic Factors on IFRS Policy. ABACUS, 50(4): 386–421, https://doi.org/10.1111/abac.12035
  • Sundgren, S., Mäki, J. and Somoza-Lopez, A. (2013). Cross-Country Differences in Disclosure Quality: a Study of Fair Value Disclosures by European Real Estate Companies: 1–37, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2546747
  • Wehrfritz, M. and Haller, A. (2014), National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants, Advances in Accounting, 30(1): 196–208, https://doi.org/10.1016/j.adiac.2014.03.010
  • Zeff, A.S. (2007). Some obstacles to global fnancial reporting comparability and convergence at a high level of quality. The British Accounting Review, 39: 290–302, https://doi.org/10.1016/j.bar.2007.08.001

Document Type

Publication order reference

YADDA identifier

bwmeta1.element.desklight-ff8bcf1a-7e5c-43b5-a56d-f08b95389e27
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