Accounting quality under U.S. GAAP versus IFRS : the case of Germany
Year of publication: |
2018
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Authors: | Cussatt, Marc ; Huang, Li ; Pollard, Troy J. |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 17.2018, 3, p. 21-41
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Subject: | U.S. GAAP | FRS | accounting quality | USA | United States | Deutschland | Germany | IFRS | Bilanzierungsgrundsätze | Accounting standards | Rechnungswesen | Accounting |
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