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 … study concludes that the adoption of IFRS in the USA is a political, economical, and social process and not one based on …