The True and Fair View Requirement: Impact on and of the Fourth Directive

Comparative International Accounting

2003 • 723 citations

Comparative International Accounting

1981 • 720 citations

Journal of business finance and accounting

1978 • 436 citations

THE BRITISH ACCOUNTING REVIEW

2001 • 207 citations

The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence

1980 • 195 citations

ACCOUNTING AND BUSINESS RESEARCH

2001 • 147 citations

A European true and fair view?

1993 • 106 citations

International pressures for accounting change

1990 • 101 citations

ACCOUNTING AND BUSINESS RESEARCH

1992 • 101 citations

True and fair view

1993 • 77 citations

Ambiguity, knowledge and territorial claims: Some observations on the doctrine of substance over form: A review essay

1990 • 77 citations

THE TRUE AND FAIR VIEW DOCTRINE: A SEARCH FOR EXPLICATION

1985 • 63 citations

The European accounting guide

1992 • 59 citations

Company Financial Reporting: A Historical and Comparative Study of the Dutch Regulatory Process

2016 • 52 citations

Truth and untruth about true and fair: a commentary on ‘A European true and fair view’ comment

1993 • 49 citations

Institute of Chartered Accountants in England and Wales

2017 • 49 citations

‘True and Fair’: A Survey of Uk Financial Directors

1991 • 48 citations

True and Fair': UK Auditors' View

1991 • 40 citations

True and fair view : a study of the history and meaning of true and fair and a consideration of the impact of the fourth directive : a report prepared for the Research Committee of the Institute of Chartered Accountants in England and Wales

1975 • 38 citations

Harmonization of accounting standards A view from the European community

1992 • 37 citations

A true and fair view in company accounts

1982 • 34 citations

Financial reporting in the west pacific rim

1995 • 30 citations

Off-Balance Sheet Financing

2008 • 22 citations

The Evolution of the Harmonising Provisions of the 1980 and 1981 Companies Acts

1983 • 20 citations

Arthur Andersen & Co. and the two‐part opinion in the auditor's report: 1946–1962*

1992 • 16 citations

Accounts, accounting and accountability

1990 • 14 citations

Fairness in Financial Reporting

1987 • 12 citations

Interpreting European financial statements

1990 • 12 citations

Debating true and fair in Australia: An exercise in deharmonization?

1994 • 9 citations

Le principe de l'image fidele en droit comptable

1992 • 6 citations

Spain and the Process of Harmonization with EC Accounting Regulations

1992 • 3 citations