Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Are IFRS and U.S. GAAP converging?

10 references·16 citing·34 second hop

FromToDepth

this work references cited by second hop

References

1999The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations328 cited
1990Accounting: An International Perspective227 cited
1999Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs206 cited
1987International accounting204 cited
1988Measuring Harmonisation of Financial Reporting Practice200 cited
1980The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence188 cited
2000Evaluating the statistical significance of de facto accounting harmonization: a study of European global players141 cited
1995The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects132 cited
2000Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards117 cited
1998Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs91 cited

Cited by

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. S7–13–0753 cited
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

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

39 cited

2011IFRS and US‐GAAP comparability before release No. 33‐887938 cited

2010IFRS Adoption In The E.U., Accounting Harmonization And Markets Efficiency: A Review37 cited

2012Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs32 cited

2012The Impact of Firm Characteristics on Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP*28 cited

2017A socialist market economy with Chinese characteristics: The accounting annual report of China Mobile25 cited

2009Does foreign investor demand for information affect forecast accuracy? Evidence from the Chinese stock markets24 cited

2016A comparabilidade das escolhas contábeis na mensuração subsequente de ativos imobilizados, de ativos intangíveis e de propriedades para investimento em empresas da América do Sul23 cited

2019Firm characteristics and compliance with IAS/IFRS20 cited

2012Value Relevance Change Under International Accounting Standards: An Empirical Study of Peru19 cited

2008Conservadorismo contábil e timeliness: evidências empíricas nas demonstrações contábeis de empresas Brasileiras com ADRs negociados na bolsa de Nova Iorque18 cited

2015Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK18 cited

2008Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies18 cited

2022The impact of mandatory adoption of IFRS in Saudi Arabia16 cited

2009Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers (Release No. 33-8831; 34-56217; IC-27924; File No. S7-20-07)16 cited