Linthicum, Cheryl L.; McLelland, Andrew J.; Schuldt, … - In: Journal of Financial Reporting and Accounting 15 (2017) 2, pp. 226-244
Purpose This study investigates the influence of the Securities and Exchange Commission (SEC) on the interpretation and application of International Financial Reporting Standards (IFRS) by examining a group of SEC-selected foreign private issuers filing 2005 annual reports in the USA and...