Rouvolis, Sotirios - In: Journal of capital markets studies 6 (2022) 3, pp. 242-286
Purpose: Testing a total of five hypotheses, the paper contributes to overall comparison of the two regimes, as it … first time to compare IFRS performance between Europe and the US, and make better investment evaluations. Design … financial crisis through contagion effects, while it addresses additional questions. Have these two global accounting regimes …