The continued survival of international differences under IFRS

By Christopher Nobes. 2013

183 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/40a1bfc3ed05e90aad2a8ecbda9269942460a3cc

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Ray Ball
2. Valeri V. Nikolaev
3. L. Shivakumar
4. Juan Manuel García Lara
5. Christian Leuz
6. Beatriz García Osma
7. Ross L. Watts
8. Fernando Penalva

Citations in the corpus

• IFRS – 10 years later (2016, background): “Second, many IFRS standards provide borrowers with choice among accounting methods, as documented in Nobes (2013).”