Liu, Chunhui; Yip Yuen, Chun; J. Yao (posthumously), Lee; … - In: Review of Accounting and Finance 13 (2014) 2, 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...
