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Attribute Differences between Us Gaap and IFRS Earnings: An Exploratory Study · Study

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PreprintAttribute Differences between Us Gaap and IFRS Earnings: An Exploratory Study

Sofie Van der Meulen2006

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Preprintgreen2006

Attribute Differences between Us Gaap and IFRS Earnings: An Exploratory Study

Sofie Van der Meulen · Ann Gaeremynck · Marleen Willekens

67 citations·0/0 files stored·SSRN Electronic Journal

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

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References

1968An Empirical Evaluation of Accounting Income Numbers 2003Earnings management and investor protection: an international comparison 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1995Earnings, Book Values, and Dividends in Equity Valuation*1997The conservatism principle and the asymmetric timeliness of earnings1 1994Accounting earnings and cash flows as measures of firm performance 1995The information content of losses 1997Changes in the value-relevance of earnings and book values over the past forty years

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2010Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market 2007The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements 2012The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty 2014Differences in earnings management between firms using US GAAP and IAS/IFRS 2011Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges

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2007Attribute differences between U.S. GAAP and IFRS earnings: An exploratory studyarticle · 40 shared references 2007Research, Standard Setting, and Global Financial Reportingarticle · 15 shared references 2019Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Yearsarticle · 14 shared references 2009A Review of the Value Relevance Literaturearticle · 13 shared references 2010Value relevance of banks: global evidencearticle · 13 shared references 2009Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factorspreprint · 12 shared references

Details

Year2006

Typepreprint

Published2006-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations67

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.874923

openalex_workW1563647428

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2008Factors impacting on the future of the IASB