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

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

Mary E. Barth2012

OA

Articlegreen2012

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

Mary E. Barth · Wayne R. Landsman · Mark H. Lang · Christopher D. Williams

795 citations·0/0 files stored·Journal of Accounting and Economics

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

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 795 citations exist upstream.

References

1998Law and Finance 1985Positive Accounting Theory 2003Earnings management and investor protection: an international comparison 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1997The conservatism principle and the asymmetric timeliness of earnings1 2000The effect of international institutional factors on properties of accounting earnings 2008International Accounting Standards and Accounting Quality 2004Earnings quality in UK private firms: comparative loss recognition timeliness

Cited by

2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?2015A Review of the IFRS-Adoption Literature 2012Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research 2012Does Mandatory IFRS Adoption Improve Information Comparability?2015Textual analysis and international financial reporting: Large sample evidence 2016Financial statement comparability and expected crash risk 2012Mandatory IFRS Adoption and Financial Statement Comparability 2019Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom

Details

Year2012

Typearticle

Published2012-04-04

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations795

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/j.jacceco.2012.03.001

openalex_workW2015766033

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