Restatements and accounting quality : a comparison between IFRS and US-GAAP
Samir M. El-Gazzar and Philip M. Finn
| Year of publication: |
2017
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|---|---|
| Authors: | El-Gazzar, Samir ; Finn, Philip M. |
| Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 1985-2517, ZDB-ID 2625500-5. - Vol. 15.2017, 1, p. 39-58
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| Subject: | Accounting quality | Adoption of IFRS | Market revaluation | Restatements of financial statements | IFRS | Jahresabschluss | Financial statement | Bilanzierungsgrundsätze | Accounting standards | Vergleich | Comparison | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JFRA-10-2015-0090 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011724562