Are IFRS-based and US GAAP-based accounting amounts comparable?

Journal of Accounting and Economics

Volumn 54, Issue 1, 2012, Pages 68-93

  Barth, Mary E ^a   Landsman, Wayne R ^b   Lang, Mark ^b   Williams, Christopher ^c  

^a STANFORD UNIVERSITY   (United States)

^b UNIVERSITY OF NORTH CAROLINA   (United States)

^c UNIVERSITY OF MICHIGAN   (United States)

Author keywords

Comparability; IFRS; International accounting

Indexed keywords

EID: 84862261483     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2012.03.001     Document Type: Article

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