Christopher William Nobes

University of London - Royal Holloway College

Professor of Accounting

School of Management

Royal Holloway

Egham, TW20 0EX

United Kingdom

SCHOLARLY PAPERS

12

DOWNLOADS
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5,095

CITATIONS
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Top 19,392

in Total Papers Citations

16

Scholarly Papers (12)

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 1,838 (5,749)
Citation 3

Abstract:

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 919 (16,625)
Citation 9

Abstract:

accounting policies, IFRS, international differences

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 679 (30,223)
Citation 4

Abstract:

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 4 (557,135)
Citation 4
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Abstract:

Accounting classifications, IFRS practices

4.

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 260 (91,147)
Citation 2

Abstract:

Tax, accounting, Spain

5.

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 219 (85,656)
Citation 3

Abstract:

international standards, international differences, policy choices

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
Lancaster University - Department of Accounting and Finance and University of London - Royal Holloway College
Downloads 163 (154,543)

Abstract:

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
Lancaster University - Department of Accounting and Finance and University of London - Royal Holloway College
Downloads 0
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Abstract:

Accounting choice, IFRS, International differences

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 123 (140,748)

Abstract:

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

8.

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 Lancaster University - Department of Accounting and Finance
Downloads 91 (177,550)

Abstract:

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

9.

An Analysis of the International Development of the Equity Method

Abacus, Vol. 38, No. 1, pp. 16-45, 2002
Number of pages: 30 Posted: 27 Apr 2002
Christopher William Nobes
University of London - Royal Holloway College
Downloads 18 (462,221)
Citation 1
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Abstract:

accounting, equity, international

10.

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 0 (111,045)

Abstract:

IFRS, jurisdictions, adoption, Canada, Japan

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 0 (256,956)

Abstract:

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

12.

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 Lancaster University - Department of Accounting and Finance

Abstract:

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