1. Compliance with Accounting Standards by Jordanian SMEs. (2024). Kayani, Umar Nawaz ; Asad, Muzaffar ; Asif, Muhammad Uzair ; Bait, Mohammed Ali ; Ala'a Zuhair Ahmad Mansour, ; Hamada, Abbas Saad.
   In: Economic Studies journal.
   RePEc:bas:econst:y:2024:i:1:p:89-107.

   Full description at Econpapers || Download paper

2. Analytical view of the profitability of commercial companies. (2023). Hudakova, Monika ; Koovska, Iveta ; Vighova, Agnea.
   In: Entrepreneurship and Sustainability Issues.
   RePEc:ssi:jouesi:v:11:y:2023:i:1:p:353-364.

   Full description at Econpapers || Download paper

3. IFRS adoption and the readability of corporate annual reports: evidence from an emerging market. (2023). Ebaid, Ibrahim El-Sayed.
   In: Future Business Journal.
   RePEc:spr:futbus:v:9:y:2023:i:1:d:10.1186_s43093-023-00244-x.

   Full description at Econpapers || Download paper

4. A framework for analyst economic incentives and cognitive biases: Origination of the walk-down in earnings forecasts. (2022). Chen, Xiaomeng Charlene ; Sood, Suresh ; Hellmann, Andreas.
   In: Journal of Behavioral and Experimental Finance.
   RePEc:eee:beexfi:v:36:y:2022:i:c:s2214635022000818.

   Full description at Econpapers || Download paper

5. Company liquidity as a reflection of receivables and payables management. (2021). Tangova, Nora ; Vighova, Agnea.
   In: Entrepreneurship and Sustainability Issues.
   RePEc:ssi:jouesi:v:9:y:2021:i:2:p:238-254.

   Full description at Econpapers || Download paper

1. Baskerville, R. ; Evans, L. The Darkening Glass: Issues for Translation of IFRS. 2011 ICAS.: Edinburgh
   Paper not yet in RePEc: Add citation now
   
2. Costa, A. ; Foucart, A. ; Hayakawa, S. ; Aparici, M. ; Apesteguia, J. ; Heafner, J. ; Keysar, B. Your morals depend on language. 2014 PLoS ONE. 9 -
   Paper not yet in RePEc: Add citation now
   

3. Dahlgren, J. ; Nilsson, S.-A. Can translations achieve comparability? The case of translating IFRSs into Swedish. 2012 Account. Europe. 9 39-59

4. Doupnik, T.S. ; Richter, M. Interpretation of uncertainty expressions: a cross-national study. 2003 Account. Organ. Soc.. 28 15-35

5. Doupnik, T.S. ; Richter, M. The impact of culture on the interpretation of in text verbal probability expressions. 2004 J. Int. Account. Res.. 3 1-20
   Paper not yet in RePEc: Add citation now
   
6. Evans, L. Language, translation and the problem of international accounting communication. 2004 Account. Auditing Account. J.. 17 210-248
   Paper not yet in RePEc: Add citation now
   

7. Han, A. ; Hellmann, A. ; Lu, M. The impact of gender difference on the interpretation of uncertainty expressions. 2016 Asian Rev. Account.. 24 185-201

8. Hellmann, A. The role of accounting in behavioral finance. 2016 J. Behav. Exp. Finance. 9 39-42

9. Hellmann, A. ; Ang, L. ; Sood, S. Towards a conceptual framework for analysing impression management during face-to-face communication. 2020 J. Behav. Exp. Finance. 25 -

10. Hellmann, A. ; Patel, C. ; Tsunogaya, N. Foreign-language effect and professionals’ judgments on fair value measurement: Evidence from Germany and the United Kingdom. 2021 J. Behav. Exp. Finance. -

11. Hellmann, A. ; Perera, H. ; C., Patel. Contextual issues of the convergence of international financial reporting standards: The case of Germany. 2010 Adv. Account. Incorporating Adv. Int. Account.. 26 108-116
    Paper not yet in RePEc: Add citation now
    
12. Hicks, E.P. ; Kluemper, G.T. Heuristic reasoning and cognitive biases: Are they hindrances to judgments and decision making in orthodontics?. 2011 Am. J. Orthod. Dentofacial Orthop.. 139 297-304
    Paper not yet in RePEc: Add citation now
    

13. Holthoff, G. ; Hoos, F. ; Weissenberger, B.E. Are we lost in translation? The impact of using translated IFRS on decision-making. 2015 Account. Europe. 12 107-125

14. House, J. How do we know when a translation is good?. 2001 En : Steiner, E. ; Yallop, C. Exploring Translation and Multilingual Text Production: Beyond Content. Mouton de Gruyter: Berlin
    Paper not yet in RePEc: Add citation now
    

15. Hronsky, J.J.F. ; Houghton, K.A. The meaning of a defined accounting concept: Regulatory changes and the effect on auditor decision making. 2001 Account. Organ. Soc.. 26 123-139

16. Huerta, E. ; Petrides, Y. ; Braun, G.P. Translation of IFRS: language as a barrier to comparability. 2013 Res. Account. Regul.. 25 1-12

17. IFRS Foundation, European Union. 2018 :
    Paper not yet in RePEc: Add citation now
    
18. IFRS Foundation, IFRS Translations. 2017 :
    Paper not yet in RePEc: Add citation now
    
19. IFRS Foundation, Use of IFRS standards around the world 2018. 2018 :
    Paper not yet in RePEc: Add citation now
    

20. Kettunen, J. Interlingual translation of the international financial reporting standards as institutional work. 2017 Account. Organ. Soc.. 56 38-54

21. Keysar, B. ; Hayakawa, S.L. ; An, S.G. The foreign-language effect: Thinking in a foreign tongue reduces decision biases. 2012 Psychol. Sci.. 23 661-668
    Paper not yet in RePEc: Add citation now
    
22. Lin, H. ; Yeh, S. ; Yen, A. Effects of translation on probability judgements: evidence from the IFRS in Taiwan. 2019 J. Int. Account. Res.. 18 127-141
    Paper not yet in RePEc: Add citation now
    

23. Mortensen, T. ; Fisher, R. The meaning of cash in the context of alternative accounting standards: IFRS convergence and classification decisions. 2011 Account. Res. J.. 24 23-49

24. Niehus, R.J. Die IFRS auf Deutsch, Fehler und Unzulänglichkeiten der Uebersetzung. 2005 Der Betrieb. 58 2477-2483
    Paper not yet in RePEc: Add citation now
    

25. Nobes, C. The survival of international differences under IFRS: towards a research agenda. 2006 Account. Bus. Res.. 36 233-245

26. Omar, Y.Z. The challenges of denotative and connotative meaning for second language learners. 2012 Rev. Gen. Semant.. 69 324-351
    Paper not yet in RePEc: Add citation now
    

27. Pan, P. ; Patel, C. The influence of native vs foreign language on chinese subjects’ aggressive financial reporting judgments. 2018 J. Bus. Ethics. 150 863-878

28. Patel, C. ; Day, R. The influence of cognitive style on the understandability of a professional accounting pronouncement by accounting students. 1996 British Account. Rev.. 28 139-154
    Paper not yet in RePEc: Add citation now
    
29. Poudel, G. ; Hellmann, A. ; Perera, H. The adoption of IFRS in a non-colonized developing country: The case of Nepal. 2014 Adv. Account. Incorporating Adv. Int. Account.. 30 209-216
    Paper not yet in RePEc: Add citation now
    
30. Puntoni, S. ; Schroeder, J.E. ; Ritson, M. Meaning matters: Polysemy in advertising. 2010 J. Advert.. 39 51-64
    Paper not yet in RePEc: Add citation now
    
31. Robinson, R.D. ; McKenna, M.C. Issues and Trends in Literacy Education. 2008 Pearson: Boston
    Paper not yet in RePEc: Add citation now
    

32. Simon, J. Interpretation of probability expressions by financial directors and auditors of UK companies. 2002 Eur. Account. Rev.. 11 601-629

33. Tsakumis, G.T. ; Campbell, D.R. ; Doupnik, T.S. IFRS: beyond the standards. 2009 J. Account.. 207 34-39
    Paper not yet in RePEc: Add citation now
    
34. Tyupa, S. A theoretical framework for back -translation as a quality assessment tool. 2011 New Voices Transl. Stud.. 7 35-46
    Paper not yet in RePEc: Add citation now
    
35. Wu, H. ; Patel, C. Adoption of Anglo-American models of corporate governance and financial reporting in China. 2014 En : Studies in Managerial and Financial Accounting, vol. 29. Emerald: Bingley (UK)
    Paper not yet in RePEc: Add citation now
    

36. Zeff, S. Some obstacles to global financial reporting comparability and convergence at a high level of quality. 2007 British Account. Rev.. 39 290-302

1. Do Internal Auditors Make Consistent Ethical Judgments in English and Chinese in Reporting Wrongdoing?. (2024). Patel, Chris ; Pan, Peipei.
   In: Journal of Business Ethics.
   RePEc:kap:jbuset:v:194:y:2024:i:2:d:10.1007_s10551-024-05629-8.

   Full description at Econpapers || Download paper

2. Sustainability Reporting and Market Uncertainty: The Moderating Effect of Carbon Disclosure. (2024). Elmarzouky, Mahmoud ; Moussa, Ahmed Saber.
   In: Sustainability.
   RePEc:gam:jsusta:v:16:y:2024:i:13:p:5290-:d:1419637.

   Full description at Econpapers || Download paper

3. Impression management in bilingual corporate reporting: An analysis of textual characteristics in Spanish and English. (2024). Moreno, Alonso.
   In: Research in International Business and Finance.
   RePEc:eee:riibaf:v:70:y:2024:i:pa:s0275531924001399.

   Full description at Econpapers || Download paper

4. Does Islamic religiosity influence professional accountants judgments? Evidence from global convergence of IFRS. (2024). Bose, Sudipta ; Ali, Muhammad Jahangir ; Ahsan, A. F. M. Mainul, .
   In: Advances in accounting.
   RePEc:eee:advacc:v:64:y:2024:i:c:s0882611023000822.

   Full description at Econpapers || Download paper

5. Contribution of accounting expertise to cost efficiency and application of unitary practices. (2023). Liliana, Coman Elena ; Alexandra, Pantazi Anca.
   In: Social-Economic Debates.
   RePEc:sdb:social:v:12:y:2023:i:1:n:8:p:63-71.

   Full description at Econpapers || Download paper

6. Foreign language effect in accounting uncertainty expressions: Interpretation and probabilistic estimation. (2023). Zhang, Yuqian ; Cortese, Corinne ; de Zoysa, Anura.
   In: Journal of International Accounting, Auditing and Taxation.
   RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000071.

   Full description at Econpapers || Download paper

7. Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic. (2022). Prather-Kinsey, Jenice ; Ho-Tan-Phat Phan, ; de Luca, Francesco.
   In: International Journal of Disclosure and Governance.
   RePEc:pal:ijodag:v:19:y:2022:i:3:d:10.1057_s41310-022-00145-5.

   Full description at Econpapers || Download paper

8. Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context. (2022). Laaksonen, Jenni.
   In: CRITICAL PERSPECTIVES ON ACCOUNTING.
   RePEc:eee:crpeac:v:89:y:2022:i:c:s104523542100071x.

   Full description at Econpapers || Download paper

9. Concepts‐based Accounting Standards. (2022). Penno, Mark.
   In: Abacus.
   RePEc:bla:abacus:v:58:y:2022:i:2:p:209-232.

   Full description at Econpapers || Download paper

10. Translation of International Financial Reporting Standards and implications for judgments and decision-making. (2021). Patel, Chris ; Hellmann, Andreas.
    In: Journal of Behavioral and Experimental Finance.
    RePEc:eee:beexfi:v:30:y:2021:i:c:s221463502100023x.

    Full description at Econpapers || Download paper

11. Foreign-language effect and professionals’ judgments on fair value measurement: Evidence from Germany and the United Kingdom. (2021). Tsunogaya, Noriyuki ; Patel, Chris ; Hellmann, Andreas.
    In: Journal of Behavioral and Experimental Finance.
    RePEc:eee:beexfi:v:30:y:2021:i:c:s2214635021000228.

    Full description at Econpapers || Download paper

12. The Theory of Cognitive-Conditional Conservatism in Accounting. (2020). Leite, Rodrigo ; de Oliveira, Rodrigo ; Cardoso, Ricardo Lopes.
    In: Mathematics.
    RePEc:gam:jmathe:v:8:y:2020:i:9:p:1552-:d:411461.

    Full description at Econpapers || Download paper

13. The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments. (2018). Pan, Peipei ; Patel, Chris.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:150:y:2018:i:3:d:10.1007_s10551-016-3165-z.

    Full description at Econpapers || Download paper

14. Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism. (2018). Fasan, Marco ; Marcon, Carlo.
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:8:y:2018:i:3:p:209-223.

    Full description at Econpapers || Download paper

15. A commentary on accounting standards and the disclosure problem: Exploring a way forward. (2018). Elkins, Hamilton ; Entwistle, Gary.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:33:y:2018:i:c:p:79-89.

    Full description at Econpapers || Download paper

16. Implications for IFRS principles-based and US GAAP rules-based applications: Are accountants’ decisions affected by work location and core self-evaluations?. (2018). Boyar, Scott ; Prather-Kinsey, Jenice ; Hood, Anthony C.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:32:y:2018:i:c:p:61-69.

    Full description at Econpapers || Download paper

17. The Pathway of Transition to International Financial Reporting Standards (IFRS) in Developing Countries: Evidence from Indonesia. (2018). Chand, Parmod ; Maradona, Agus Fredy.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:30:y:2018:i:c:p:57-68.

    Full description at Econpapers || Download paper

18. “I am uncertain†vs “It is uncertain†. How linguistic markers of the uncertainty source affect uncertainty communication.. (2017). Sirota, Miroslav ; Juanchich, Marie ; Gourdon-Kanhukamwe, Amlie.
    In: Judgment and Decision Making.
    RePEc:jdm:journl:v:12:y:2017:i:5:p:445-465.

    Full description at Econpapers || Download paper

19. Interlingual translation of the International Financial Reporting Standards as institutional work. (2017). Kettunen, Jaana.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:56:y:2017:i:c:p:38-54.

    Full description at Econpapers || Download paper

20. Comparability of financial reports: A literature review of most recent studies. (2016). Pantic, B.
    In: Working Papers.
    RePEc:sps:wpaper:6451.

    Full description at Econpapers || Download paper

21. Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture. (2016). Zenginkaraibrahimoglu, Yasemin ; Cangarli, Burcu Guneri.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:139:y:2016:i:1:d:10.1007_s10551-015-2571-y.

    Full description at Econpapers || Download paper

22. La diversité des sources dinterprétation et dapplication des normes comptables internationales ; un frein à la convergence de la pratique. (2016). Hamadi, Mohamed Taieb ; Khlif, Wafa ; el Omari, Sami.
    In: Post-Print.
    RePEc:hal:journl:hal-01900554.

    Full description at Econpapers || Download paper

23. Contingences structurelles et pratiques comptables des PME dans une économie africaine en développement : le cas du Cameroun.. (2016). Ipoumb, Ginette ; Gandja, Serge.
    In: Post-Print.
    RePEc:hal:journl:hal-01856809.

    Full description at Econpapers || Download paper

24. Interpretation of probability expressions in accounting: The effects of frame switching. (2016). Petrides, Yanira ; Braun, Gary P ; Huerta, Esperanza.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:27:y:2016:i:c:p:1-12.

    Full description at Econpapers || Download paper

25. Accounting for meaning: On §22 of David Foster Wallaces The Pale King. (2015). Michaelson, Christopher.
    In: CRITICAL PERSPECTIVES ON ACCOUNTING.
    RePEc:eee:crpeac:v:29:y:2015:i:c:p:54-64.

    Full description at Econpapers || Download paper

26. Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines. (2015). Baskerville, Rachel ; Evans, Lisa ; Nara, Katariina .
    In: Abacus.
    RePEc:bla:abacus:v:51:y:2015:i:1:p:1-36.

    Full description at Econpapers || Download paper

27. Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective. (2014). Fasan, Marco ; Marcon, Carlo.
    In: Working Papers.
    RePEc:vnm:wpdman:84.

    Full description at Econpapers || Download paper

28. The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal. (2014). Perera, Hector ; Poudel, Ghanshyam ; Hellmann, Andreas.
    In: Advances in accounting.
    RePEc:eee:advacc:v:30:y:2014:i:1:p:209-216.

    Full description at Econpapers || Download paper

29. National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants. (2014). Wehrfritz, Martin ; Haller, Axel.
    In: Advances in accounting.
    RePEc:eee:advacc:v:30:y:2014:i:1:p:196-208.

    Full description at Econpapers || Download paper

30. Cognitive style and connotative meaning in management accounting communication. (2013). Holthoff, Gero ; Weienberger, Barbara .
    In: Metrika: International Journal for Theoretical and Applied Statistics.
    RePEc:spr:metrik:v:24:y:2013:i:1:p:1-25.

    Full description at Econpapers || Download paper

31. Lost in translation? Interpretations of the probability phrases used by the Intergovernmental Panel on Climate Change in China and the UK. (2013). Du, Xiufang ; Xu, Juemin ; Harris, Adam ; Corner, Adam.
    In: Climatic Change.
    RePEc:spr:climat:v:121:y:2013:i:2:p:415-425.

    Full description at Econpapers || Download paper

32. Translation of IFRS: Language as a barrier to comparability. (2013). Petrides, Yanira ; Braun, Gary P ; Huerta, Esperanza.
    In: Research in Accounting Regulation.
    RePEc:eee:reacre:v:25:y:2013:i:1:p:1-12.

    Full description at Econpapers || Download paper

33. The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan. (2012). Chand, Parmod ; Tsunogaya, Noriyuki.
    In: The Japanese Accounting Review.
    RePEc:kob:tjrevi:dec2012:v:2:p:117-137.

    Full description at Econpapers || Download paper

34. A critique of Grays framework on accounting values using Germany as a case study. (2011). Heidhues, Eva ; Patel, Chris.
    In: CRITICAL PERSPECTIVES ON ACCOUNTING.
    RePEc:eee:crpeac:v:22:y:2011:i:3:p:273-287.

    Full description at Econpapers || Download paper

35. The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting. (2011). Tsunogaya, Noriyuki ; Okada, Hiromasa ; Patel, Chris.
    In: Accounting, Economics, and Law: A Convivium.
    RePEc:bpj:aelcon:v:1:y:2011:i:2:n:5.

    Full description at Econpapers || Download paper

36. Professional–Organisational Commitment: A Study of Canadian Professional Accountants. (2009). Gendron, Yves ; Qu, Sandy Q. ; Suddaby, Roy.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:19:y:2009:i:3:p:231-248.

    Full description at Econpapers || Download paper

37. The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas. (2006). Doupnik, Timothy S. ; Riccio, Edson Luiz.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:41:y:2006:i:3:p:237-261.

    Full description at Econpapers || Download paper

38. The Influence of Culture on Judgments of Accountants in Fiji. (2006). Chand, Parmod ; White, Michael.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:16:y:2006:i:40:p:82-88.

    Full description at Econpapers || Download paper

Report date: 2025-10-01 08:10:11 || Missing content? Let us know