The Convergence of IFRS and US GAAP: Evidence from the SEC’s Removal of Form 20-F Reconciliations
Year of publication: |
2015-05
|
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Authors: | Mestelman, Stuart ; Mohammad, Emad ; Shehata, Mohamed |
Institutions: | Department of Economics, McMaster University |
Subject: | IFRS | US GAAP | reconciliation | value-relevance |
Extent: | application/pdf |
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Series: | |
Type of publication: | Book / Working Paper |
Notes: | 33 pages |
Classification: | G15 - International Financial Markets ; G18 - Government Policy and Regulation ; M41 - Accounting ; M48 - Government Policy and Regulation |
Source: |
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The convergence of IFRS and US GAAP : evidence from the SEC’s removal of form 20-F reconciliations
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