The use of technical terms to communicate accounting information can lead to
misunderstandings when the meaning of such terms is not fully appreciated by the recipient …

The claimed starting point for much recent literature is that International Financial Reporting
Standards (IFRS) have been very widely adopted. That is somewhere between an error and …

'Comparability'is a very difficult notion to understand even within a country, let alone
globally. We have not really had much literature that helps us understand what is meant by …

In this paper, we investigate the financial statement effects of differences in accounting
measurement practice in France, Germany, and the United Kingdom (UK). We find evidence …

Contextualizes some of the issues raised by an article by Courtis in AAAJ 1995. Readability,
which measures syntactical difficulty, should be distinguished from understandability, which …

This paper explores the implications of language translation in accounting. It draws on
research on translation in other disciplines, and on insights from applied linguistics. It …

Purpose The purpose of this paper is to increase the awareness of the implications of
language translation for accounting standard setting, education and research, and to work …

Purpose This paper aims to examine the current practice of reporting on translation issues in
qualitative, interdisciplinary accounting research. Based on an analysis of the …

Executive summary Prior research in linguistics, translation studies and accounting identifies
problems and limitations of translation between languages. Such problems also occur in the …

This note examines the implementation of the true and fair view requirement into the laws of
Austria, Finland, Norway and Sweden. It builds on an earlier analysis of the 12 EU member …