The contribution of Nobes and Schwencke in the article “Modelling the Links between Tax and Financial Reporting: A Longitudinal Examination of Norway over 30 Years up to IFRS Adoption” was a model of the development of tax and financial reporting links. Norway has moved from a...

In each European country the rules that govern financial reporting are made up of a law, standards, the rules of other bodies and interpretations by experts. As the rules are also specific to the country, each European country has its own system for the regulation of financial reporting. EC...