Bandyopadhyay, S.P.; Hilton, A.S.; Richardson, G.D. - In: Managerial Finance 28 (2002) 3, pp. 37-56
Explains that Canada is currently deciding whether to harmonize with US or international accounting standards and whether to allow Canadian SEC registrants to file their financial statements using US standards, outlines previous research on the information content of US/Canadian differences and...