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Survey of financial statement analysis courses in Europe and the United States
Stickney, Clyde; Stolowy, Hervé - 2000
Persistent link: https://www.econbiz.de/10001562116
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How to measure the comparability of financial statements?
Cole, Vicky; Branson, Joe͏̈l; Breesch, Doame - In: International journal of managerial and financial accounting 1 (2008/09) 4, pp. 379-397
Persistent link: https://www.econbiz.de/10003863727
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How to Measure the Comparability of Financial Statements?
Cole, Vicky; Branson, Joël; Breesch, Diane - 2010
Since 2005, listed EU companies apply IFRS to prepare their consolidated financial statements. Users might get the impression that these financial statements are comparable now. However, differences in application of IFRS still exist. These differences can have a negative impact on the...
Persistent link: https://www.econbiz.de/10014196991
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Will harmonizing accounting standards really harmonize accounting? : evidence from non-U.S. firms adopting U.S. GAAP
Bradshaw, Mark T.; Miller, Gregory S. - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 233-263
Persistent link: https://www.econbiz.de/10003708132
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Discussion of "Will harmonizing accounting standards really harmonize accounting? : evidence from non-U.S. firms adopting U.S. GAAP"
Wu, Joanna Shuang - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 265-270
Persistent link: https://www.econbiz.de/10003708136
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The influence of specific accounting differences on the choice between IFRS or US GAAP
Van der Meulen, Sofie; Gaeremynck, Ann; Willekens, Marleen - 2005
Persistent link: https://www.econbiz.de/10002628053