Christopher William Nobes

University of London - Royal Holloway College

Professor of Accounting

School of Management

Royal Holloway

Egham, TW20 0EX

United Kingdom

  • University of London - Royal Holloway College

SCHOLARLY PAPERS

15

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39

CROSSREF CITATIONS

110

Scholarly Papers (15)

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1.

Was the Introduction of IFRS in Europe Value-Relevant?

Number of pages: 36 Posted: 05 Dec 2006
Petya Platikanova and Christopher William Nobes
ESADE - Ramon Llull University and University of London - Royal Holloway College
Downloads 2,127 (11,075)
Citation 6

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value-relevance of accounting data, adverse information, legal origin differences, IFRS

2.

International Differences in IFRS Policy Choice

Accounting and Business Research, Forthcoming 2010
Number of pages: 38 Posted: 04 Sep 2009
Erlend Kvaal and Christopher William Nobes
BI Norwegian Business School and University of London - Royal Holloway College
Downloads 1,166 (27,800)
Citation 1

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accounting policies, IFRS, international differences

3.

IFRS Practices and the Persistence of Accounting System Classification

Downloads 781 (48,803)
Citation 34

IFRS Practices and the Persistence of Accounting System Classification

Abacus, Forthcoming
Number of pages: 29 Posted: 31 May 2011
Christopher William Nobes
University of London - Royal Holloway College
Downloads 767 (49,234)
Citation 1

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accounting, classification, IFRS, policies

IFRS Practices and the Persistence of Accounting System Classification

Abacus, Vol. 47, Issue 3, pp. 267-283, 2011
Number of pages: 17 Posted: 07 Sep 2011
Christopher William Nobes
University of London - Royal Holloway College
Downloads 14 (859,383)
Citation 3

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Accounting classifications, IFRS practices

4.

IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice

European Accounting Review, Forthcoming
Number of pages: 41 Posted: 07 Aug 2011
Erlend Kvaal and Christopher William Nobes
BI Norwegian Business School and University of London - Royal Holloway College
Downloads 376 (120,262)
Citation 7

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international standards, international differences, policy choices

5.

The Changing Relationship between Tax and Financial

UPF Economics and Business Working Paper 782
Number of pages: 21 Posted: 16 Nov 2005
Ester Oliveras, Xavier Puig and Christopher William Nobes
University Pompeu Fabra, Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and University of London - Royal Holloway College
Downloads 303 (151,916)
Citation 1

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Tax, accounting, Spain

6.

Have Canada, Japan and Switzerland Adopted IFRS?

Australian Accounting Review, Forthcoming
Number of pages: 18 Posted: 29 Oct 2015
Christopher William Nobes and Stephen A. Zeff
University of London - Royal Holloway College and Rice University - Jesse H. Jones Graduate School of Business
Downloads 299 (154,029)
Citation 4

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IFRS, jurisdictions, adoption, Canada, Japan

7.

The Development of Book-Tax Differences in Seven Major Countries

Number of pages: 52 Posted: 08 Feb 2014
Erlend Kvaal and Christopher William Nobes
BI Norwegian Business School and University of London - Royal Holloway College
Downloads 269 (171,795)

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book-tax conformity; book-tax differences; international standards; international differences; deferred tax

8.

The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice

Downloads 238 (193,818)
Citation 7

The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice

Abacus, 50(4), 2014, 386-421
Number of pages: 54 Posted: 10 Jul 2014 Last Revised: 18 Dec 2014
Christian Stadler and Christopher William Nobes
University of London - Royal Holloway College and University of London - Royal Holloway College
Downloads 238 (193,173)

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accounting choice, IFRS, international differences

The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice

Abacus, Vol. 50, Issue 4, pp. 386-421, 2014
Number of pages: 36 Posted: 10 Dec 2014
Christian Stadler and Christopher William Nobes
University of London - Royal Holloway College and University of London - Royal Holloway College
Downloads 0
Citation 4

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Accounting choice, IFRS, International differences

9.

How Arbitrary are International Accounting Classifications? Lessons from Centuries of Classifying in Many Disciplines, and Experiments with IFRS Data

Accounting, Organizations and Society, 38(8), 2013, 573-595
Number of pages: 65 Posted: 16 Oct 2013 Last Revised: 28 Jan 2014
Christopher William Nobes and Christian Stadler
University of London - Royal Holloway College and University of London - Royal Holloway College
Downloads 197 (231,267)
Citation 1

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classification, international accounting, meta-analysis, accounting choice, IFRS, sensitivity

10.

Varied international practice in accounting for extractive activities

Number of pages: 51 Posted: 08 Jul 2020 Last Revised: 29 Apr 2022
Christian Stadler and Christopher William Nobes
University of London - Royal Holloway College and University of London - Royal Holloway College
Downloads 149 (293,746)
Citation 1

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IFRS 6, accounting choice, extractive, mining, oil and gas, international differences

11.

The International Transfer of Technology: Examples from the Development of Accounting

European Accounting and Management Review, Vol. 2, No. 1, 2015
Number of pages: 16 Posted: 21 Oct 2015
Christopher William Nobes
University of London - Royal Holloway College
Downloads 135 (317,492)
Citation 2

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Accounting, Double-entry Bookkeeping, International Accounting, Accounting Technology

12.

Towards a solution to the variety in accounting practices of extractive firms under IFRS

Australian Accounting Review (forthcoming)
Number of pages: 34 Posted: 08 Jul 2020 Last Revised: 10 Aug 2021
Christopher William Nobes and Christian Stadler
University of London - Royal Holloway College and University of London - Royal Holloway College
Downloads 124 (338,302)

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extractive industry accounting; IFRS 6; oil & gas accounting; mining accounting; international accounting policy choice; intangible assets

13.

An Analysis of the International Development of the Equity Method

Number of pages: 30 Posted: 27 Apr 2002
Christopher William Nobes
University of London - Royal Holloway College
Downloads 27 (709,301)
Citation 2

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accounting, equity, international

14.

On the meaning, inportance and translation of "realised"

Number of pages: 44 Posted: 17 Jan 2022
Christopher William Nobes
University of London - Royal Holloway College
Downloads 25 (724,653)

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realised, distributable profit, IFRS, translation

15.

The Qualitative Characteristics of Financial Information, and Managers’ Accounting Decisions: Evidence from IFRS Policy Changes

Accounting and Business Research, 45(5), 2015, 572-601
Posted: 25 Apr 2015 Last Revised: 15 Apr 2016
Christopher William Nobes and Christian Stadler
University of London - Royal Holloway College and University of London - Royal Holloway College

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qualitative characteristics, IFRS, relevance, faithful representation, comparability, understandability, transparency