The author is Professor of Accountancy and Finance at the University of Strathclyde. He wishes to express his gratitude for the comments of R.H. Parker, I.C. Stewart and an anonymous referee on earlier drafts of this paper.
A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES
Article first published online: 7 DEC 2006
Journal of Business Finance & Accounting
Volume 10, Issue 1, pages 1–19, March 1983
How to Cite
Nobes, C.W. (1983), A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES. Journal of Business Finance & Accounting, 10: 1–19. doi: 10.1111/j.1468-5957.1983.tb00409.x
- Issue published online: 7 DEC 2006
- Article first published online: 7 DEC 2006
- (Paper received March 1982, revised August 1982)
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