Have "European" and US GAAP measures of income and equity converged under IFRS? : evidence from European companies listed in the US
Year of publication: |
2009
|
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Authors: | Gray, Sidney J. ; Linthicum, Cheryl L. ; Street, Donna L. |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 39.2009, 5, p. 431-447
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Subject: | IFRS | Bilanzierungsgrundsätze | Accounting standards | Vergleich | Comparison | EU-Staaten | EU countries | USA | United States |
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