Nouri, Hossein; Shahid, Abdus - In: International Journal of Economics and Accounting 3 (2012) 2, pp. 115-132
The purpose of this paper is to investigate the implications of an adoption of IFRS in the USA on companies' earnings and on stock prices. This paper reviews literature on previous accounting changes in the USA and their impacts on stock price, 20-F reconciliations that show higher income under...
