El-Gazzar, Samir M.; Finn, Philip M. - In: Journal of Financial Reporting and Accounting 15 (2017) 1, pp. 39-58
Purpose This paper aims to examine whether sanctioning adoption of IFRS for US firms would produce accounting information of the same quality as those produced under US Generally Accepted Accounting Principles (GAAP). This is a timely research since the Securities and Exchange Commission (SEC;...
