Cipriano, Michael; Cole, Elizabeth T.; Briggs, John - In: International Journal of Accounting & Information Management 30 (2021) 1, pp. 95-114
Purpose: Studies show firms reporting using Generally Accepted Accounting Principles in the United States (US GAAP) and International Financial Reporting Standards (IFRS) are similarly valued in the market, however, these studies are limited due to the noise present in international studies...