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

By Christopher Nobes. 2001

150 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/c28cee4c08c62b423dc2deabc0bdeaf2a99d9da3

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Citations in the corpus

International GAAP Differences - The Impact on Foreign Analysts (2008, unknown): “We rely on the recent GAAP 2001: A Survey of National Accounting Rules Benchmarked Against International Accounting Standards (Nobes 2001).”
Differences between domestic accounting standards and IAS: measurement, determinants and implications (2005, methodology): “The recent initiatives to harmonize (or converge) accounting standards across countries and to adopt a uniform set of International Accounting Standards (IAS) have received considerable attention from investors, regulators, and academics worldwide.”
The Impact of Corporate Governance on IFRS Adoption Choices (2013, methodology): “A Survey of National Accounting Rules Benchmarked against International Accounting Standards’ (Nobes, 2001).”
Accounting Standards and International Portfolio Holdings (2014, background): “Bae et al. (2008) construct a measure of the degree to which local accounting standards deviate from IFRS based on a survey of seven global accounting firms (Nobes 2002).”
Why do national GAAP differ from IAS? The role of culture (2005, methodology): “We obtain our data on differences and similarities between national GAAP and IAS from “GAAP 2001: A Survey of National Accounting Rules Benchmarked against International Accounting Standards” published by Andersen, BDO, Deloitte Touche Tohmatsu, Ernst & Young, Grant Thornton, KPMG and Pricewaterhous”
Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital (2009, unknown): “…when LIFO is used (IAS 2.36), fair values of financial assets and liabilities (IAS 32.77), fair values of investment properties (IAS 40.69), related-party transactions other than certain disclosures (IAS 24.22), discontinuing operations (IAS 35), or earnings per share (IAS 33) (Nobes 2001).”
International differences in IFRS policy choice: A research note (2010, methodology): “Differences between national rules and IFRS were analysed by Nobes (2001), whose data form the basis of a study of factors influencing the scale of these differences by Ding et al. (2007).”
A review of the IFRS adoption literature (2016, methodology): “Shifting away from audit fees, Nobes and Zeff (2008) conduct an exploratory study of the heterogeneity of auditors’ statements related to IFRS compliance.”
Convergence of Accounting Standards and Foreign Direct Investment (2014, methodology): “2 For simplicity, we refer to both International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) as IFRS throughout.”