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

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1980

The information content of security prices

737 cited

1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited

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2010Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market55 cited
2007The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements51 cited
2012The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty50 cited
2014Differences in earnings management between firms using US GAAP and IAS/IFRS44 cited
2011Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges27 cited
2008Factors impacting on the future of the IASB26 cited
2014The Value Relevance and Predictability of IFRS Accounting Information: The Case of GCC Stock Markets20 cited