Liu, Chunhui; Yuen, Chun Yip; Yao, Lee J.; Chan, Siew H. - In: Review of Accounting and Finance 13 (2014), pp. 134-155
Purpose –The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for...
