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ArticleAre IFRS and U.S. GAAP converging?

John L. Haverty2006

Article2006

Are IFRS and U.S. GAAP converging?

John L. Haverty

75 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1999The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations 1990Accounting: An International Perspective 1999Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs 1987International accounting 1988Measuring Harmonisation of Financial Reporting Practice 1980The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence 2000Evaluating the statistical significance of de facto accounting harmonization: a study of European global players 1995The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects

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2008Response to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation To U.S. GAAP File No. S7–13–07 2007Financial Accounting and Reporting Section of the American Accounting Association Financial Reporting Policy Committee File No. S7-13-07 Response to the SEC Release: ACCEPTANCE FROM FOREIGN PRIVATE ISSUERS OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS WITHOUT RECONCILIATION TO U.S. GAAP 2011IFRS and US‐GAAP comparability before release No. 33‐8879

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2008Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?article · 6 shared references 2011IFRS and US‐GAAP comparability before release No. 33‐8879article · 6 shared references 2009Comparabilidade entre o resultado em BR GAAP e U.S. GAAP: evidências das companhias brasileiras listadas nas bolsas norte-americanasarticle · 6 shared references 2010Transition to IFRS in Greece: financial statement effects and auditor sizearticle · 5 shared references 2007Trends in research on international accounting harmonizationarticle · 4 shared references 2009The European-U.S. “GAAP Gap”: IFRS to U.S. GAAP Form 20-F Reconciliationsarticle · 4 shared references

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Year2006

Typearticle

Published2006-01-01

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations75

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.intaccaudtax.2006.01.004

openalex_workW1529408985

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