Lang, Raedy and Wilson (2006) examine the properties of U.S. GAAP accounting numbers provided by cross-listed firms and …, and value relevance, LRW show that accounting data are not comparable across cross listed and U.S. firms, despite the fact … that all firms use the same accounting standards. In this paper, I discuss how these findings advance the literature and …

Exchange Commission to reconcile U.S. and international accounting standards. In each case, a distinct dynamic of regulatory …

The convergence process of national accounting practices into international standards requires significant changes on … accounting regulation. Brazil has many examples of that: the creation of the Brazilian Accounting Standards Committee (CPC), the … International Accounting Standards Board), translated by CPC and approved by CVM. It is expected that accountants and auditors are …

After many years of debating the appropriate treatment for goodwill, Malaysia finally has an enforceable accounting …

This paper seeks to determine the impact of NASB Act 2003 on compliance with accounting standards on employee …

the European Union. Despite the importance of IFRS in the context of global accounting standards harmonization, little is …