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Are international financial reporting standards-based and US GAAP-based accounting amounts comparable? : evidence from US ADRs
Eng, Li Li; Sun, Li; Thanyaluk Vichitsarawong - In: Journal of accounting, auditing & finance 29 (2014) 2, pp. 163-187
Persistent link: https://www.econbiz.de/10010354261
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IFRS knowledge, skills, and abilities : a follow-up study of employer expectations for undergraduate accounting majors
Yoon, Sung Wook; Vedd, Rishma; Jones, Christopher Gil - In: Journal of education for business 88 (2013) 6, pp. 352-360
Persistent link: https://www.econbiz.de/10010195679
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The impact of different accounting reporting methods on the informativeness of research and development costs : IFRS compared to U.S. GAAP
Dugan, Michael T.; McEldowney, John; Turner, Elizabeth H.; … - In: Review of Pacific Basin financial markets and policies 19 (2016) 4, pp. 1-36
Persistent link: https://www.econbiz.de/10011644626
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Enforcement of accounting standards : how effective is the German two-tier system in detecting earnings management?
Böcking, Hans-Joachim; Gros, Marius; Worret, Daniel - In: Review of managerial science 9 (2015) 3, pp. 431-485
Persistent link: https://www.econbiz.de/10011283675
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An investigation of the relationship between use of international accounting standards and source of company finance in Germany
Tarca, Ann; Morris, Richard D.; Moy, Melissa - In: Abacus : a journal of accounting, finance and business … 49 (2013) 1, pp. 74-98
Persistent link: https://www.econbiz.de/10009730858
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Chemotech International, Inc. : accounting for international differences in the measurement of raw material and work-in-process inventories
Long, James H.; Nothelfer, Robert - In: Issues in accounting education 35 (2020) 3, pp. 57-67
Persistent link: https://www.econbiz.de/10012544183
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Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany
Lin, Steve - 2012
This study examines whether accounting quality changed following a switch from U.S. GAAP to IFRS. Using a sample of … German high tech firms that transitioned to IFRS from U.S. GAAP in 2005, we find that accounting numbers under IFRS generally … addition, after analyzing the accounting quality of firms that applied IFRS throughout the entire sample period, we find that …
Persistent link: https://www.econbiz.de/10013105234
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
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Adoption of International Financial Reporting Standards and its effect on quality of financial reporting : a bibliometric study
Kumari, Reena; Naresh G. - In: International journal of managerial and financial … 15 (2023) 3, pp. 255-281
Persistent link: https://www.econbiz.de/10014315610
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Restatements and accounting quality : a comparison between IFRS and US-GAAP
El-Gazzar, Samir; Finn, Philip M. - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 39-58
Persistent link: https://www.econbiz.de/10011724562