Mestelman, Stuart; Mohammad, Emad; Shehata, Mohamed - Department of Economics, McMaster University - 2015
) reporting under IFRS as a natural experiment to examine whether IFRS and US GAAP produce accounting information of comparable … 2008 for a panel of 70 FPIs that report under IFRS as our treatment group and 46 FPIs that report under US GAAP as our … the reconciliation values reported by IFRS FPIs prior to 2007 were value relevant and if the elimination of the …