Messier, William F.; Quick, Linda A.; Vandervelde, Scott D. - In: Accounting, Organizations and Society 39 (2014) 1, pp. 59-74
There has been considerable discussion about the U.S. reporting standards becoming less rules based, similar to International Financial Reporting Standards (IFRS). One proposed advantage of a change to IFRS is increased comparability across multinational and non-U.S. companies. Additionally,...