@article{22baf56aef5b494690b4df3f0449127a,
title = "Observations on measuring the differences between domestic accounting standards and IAS",
keywords = "International accounting differences, Rules versus practices, Biases in data",
author = "Nobes, \{Christopher W.\}",
year = "2009",
doi = "10.1016/j.jaccpubpol.2009.01.003",
language = "English",
volume = "28",
pages = "148--153",
journal = "Journal of Accounting and Public Policy",
issn = "0278-4254",
publisher = "Elsevier Inc.",
number = "2",
}