How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data

Christopher Nobes; Christian Stadler

doi:10.1016/j.aos.2013.10.001

How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data

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Original language	English
Pages (from-to)	573-595
Number of pages	23
Journal	Accounting, Organizations and Society
Volume	38
Issue number	8
DOIs	https://doi.org/10.1016/j.aos.2013.10.001
Publication status	Published - Nov 2013

Keywords

CORPORATE REPORTING REGULATION
POLICY CHOICE
HARMONIZATION DEBATE
EMPIRICAL-ANALYSIS
PRINCIPLES
COUNTRIES
DISCLOSURE
EARNINGS
FINANCE
MODEL

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10.1016/j.aos.2013.10.001

AOS classificationSubmitted manuscript, 732 KB

Cite this

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title = "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data",

keywords = "CORPORATE REPORTING REGULATION, POLICY CHOICE, HARMONIZATION DEBATE, EMPIRICAL-ANALYSIS, PRINCIPLES, COUNTRIES, DISCLOSURE, EARNINGS, FINANCE, MODEL",

author = "Christopher Nobes and Christian Stadler",

year = "2013",

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doi = "10.1016/j.aos.2013.10.001",

language = "English",

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AU - Nobes, Christopher

AU - Stadler, Christian

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KW - CORPORATE REPORTING REGULATION

KW - POLICY CHOICE

KW - HARMONIZATION DEBATE

KW - EMPIRICAL-ANALYSIS

KW - PRINCIPLES

KW - COUNTRIES

KW - DISCLOSURE

KW - EARNINGS

KW - FINANCE

KW - MODEL

U2 - 10.1016/j.aos.2013.10.001

DO - 10.1016/j.aos.2013.10.001

M3 - Article

SN - 0361-3682

VL - 38

SP - 573

EP - 595

JO - Accounting, Organizations and Society

JF - Accounting, Organizations and Society

IS - 8

ER -