<title>Abstract</title> This paper comments on a previous paper in this journal concerning EU endorsement of IFRS. It is suggested here that the previous authors should consider whether there can be more than one true and fair view even in one country and especially across European countries. It is further...

In an earlier edition of this journal, Ding et al. use data in GAAP 2001 to assess determinants and effects of differences between domestic and international standards. This paper examines whether those data are suitable for the purposes of academic research by outlining the biases and...

This paper is a reply to that by Feige in this issue which criticizes the accounting classifications of Mueller and Nobes. It is suggested here that Feige's criticisms are either already expressed in more detail elsewhere or are inaccurate or both. Feige then claims to test the classifications...