Discussion of "Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study"

International Journal of Accounting

Volumn 42, Issue 2, 2007, Pages 143-147

  Hope, Ole Kristian ^a  

^a UNIVERSITY OF TORONTO   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 34250008165     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2007.04.002     Document Type: Note

References (8)

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3. Cairns D. The FT International Accounting Standards Survey (1999), Financial Times, London
4. d'Arcy A. Hat sich die internationale Rechnungslegung fûr den Neuen Markt bewährt?. In: Coenenberg A.G., and Pohle K. (Eds). Internationale Rechnungslegung (2001), Stuttgart, Poeschel 165-177
5. Glaum M., and Street D.L. Compliance with the disclosure requirements of Germany's New Market: IAS versus U.S. GAAP. Journal of International Financial Management and Accounting 14 1 (2003) 64-100
6. Hope O.-K. Disclosure practices, enforcement of accounting standards and analysts' forecast accuracy: An international study. Journal of Accounting Research 41 2 (2003) 235-272
7. Leuz C. IAS versus U.S. GAAP: Information-asymmetry based evidence from Germany's New Market. Journal of Accounting Research 41 3 (2003) 445-472
8. Van Tendeloo B., and Vanstraelen A. Earnings management under German GAAP versus IFRS. European Accounting Review 14 1 (2005) 155-180