Christopher Nobes
Biographic Data
| ID | 8940728 |
|---|---|
| NAME | Christopher Nobes |
| GIVEN NAMES | Christopher |
| FAMILY NAME | Nobes |
| SIGNATURE | NOBES C |
| AFFILIATIONS | Royal Holloway University of London |
| ORCID | 0000-0003-4429-8163 |
| VERIFIED | Yes |
| TOTAL WORKS | 4 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 4 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 1996 |
| LATEST PUBLICATION YEAR | 2012 |
| H-INDEX | 0 |
IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice
International Financial Reporting Standards (IFRS) contain several policy options. This paper examines the choices made in 2008/9 IFRS financial statements by large listed companies from five countries on all the options that are observable. We compare these choices with those that had been made by the same companies in 2005/6, which (except for the German companies) was the year of transition to IFRS. For Australian and UK companies, we find – a…
Harmonization relating to auditor independence
The European Union Eighth Directive on the approval of auditors covers auditor independence only to a very limited extent. The provisions in the five articles on this subject are far less detailed than they were in the drafts of the directive, so that almost all specific regulation is left to the Member States. An examination of the development of the articles dealing with independence and integrity shows how the need to compromise, in order to r…
How uniform is financial reporting in Germany
This paper is a reply to that by Feige in this issue which criticizes the accounting classifications of Mueller and Nobes. It is suggested here that Feige's criticisms are either already expressed in more detail elsewhere or are inaccurate or both. Feige then claims to test the classifications but is really disputing the label 'uniform' for Germany. For either purpose, Feige's test based on one atypical issue using a very small sample is not appr…
Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law
Article 31 of the Fourth Directive, which specifies the general valuation principles to be applied in the preparation of financial statements, shows a difference in emphasis between the different language versions. Except for the English version of the Directive, all others emphasize prudence, as opposed to the other valuation principles required by the article. The earlier drafts of the Directive are examined in an attempt to trace the developme…
No prominent works on this page.
Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law
Article 31 of the Fourth Directive, which specifies the general valuation principles to be applied in the preparation of financial statements, shows a difference in emphasis between the different language versions. Except for the English version of the Directive, all others emphasize prudence, as opposed to the other valuation principles required by the article. The earlier drafts of the Directive are examined in an attempt to trace the developme…
How uniform is financial reporting in Germany
This paper is a reply to that by Feige in this issue which criticizes the accounting classifications of Mueller and Nobes. It is suggested here that Feige's criticisms are either already expressed in more detail elsewhere or are inaccurate or both. Feige then claims to test the classifications but is really disputing the label 'uniform' for Germany. For either purpose, Feige's test based on one atypical issue using a very small sample is not appr…
Harmonization relating to auditor independence
The European Union Eighth Directive on the approval of auditors covers auditor independence only to a very limited extent. The provisions in the five articles on this subject are far less detailed than they were in the drafts of the directive, so that almost all specific regulation is left to the Member States. An examination of the development of the articles dealing with independence and integrity shows how the need to compromise, in order to r…
IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice
International Financial Reporting Standards (IFRS) contain several policy options. This paper examines the choices made in 2008/9 IFRS financial statements by large listed companies from five countries on all the options that are observable. We compare these choices with those that had been made by the same companies in 2005/6, which (except for the German companies) was the year of transition to IFRS. For Australian and UK companies, we find – a…
Accounting (4 works) · Political science (4 works) · Business (3 works) · Economics (3 works) · German (3 works) · Computer Science (2 works) · Corporate Governance and Law (2 works) · Directive (2 works) · History (2 works) · Law (2 works)