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Discussion of "Implications of the integral approach and earnings management for alternative annual reporting periods"
Lawrence, Alastair - In: Review of accounting studies 18 (2013) 3, pp. 892-898
Persistent link: https://www.econbiz.de/10010200035
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The shapes of scaled earnings histograms are not due to scaling and sample selection : evidence from distributions of reported earnings per share
Jorgensen, Bjorn N.; Lee, Yong Gyu; Rock, Steve - In: Contemporary accounting research : a journal of the … 31 (2014) 2, pp. 498-521
Persistent link: https://www.econbiz.de/10010404007
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Earnings quality : evidence from Canadian firms' choice between IFRS and US GAAP
Burnett, Brian M.; Gordon, Elizabeth A.; Jorgensen, Bjorn N. - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 212-249
Persistent link: https://www.econbiz.de/10011409882
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Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market
Gordon, Elizabeth A. - 2017
We compare various earnings attributes of two accounting standards in one regulatory environment. We consider all firms that file Form 20-F reconciliations from IFRS to USGAAP with the SEC for 2004-2006. We find USGAAP and IFRS share many earnings attributes with two notable exceptions: USGAAP...
Persistent link: https://www.econbiz.de/10012746782