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The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations

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2006The economic consequences of increased disclosure: Evidence from international cross-listings☆456 cited

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2008The Impact of mandatory conversion to IFRS on the net income of FTSEurofirst 80 firms27 cited
2008Are International Financial Reporting Standards (IFRS) an Unstoppable Juggernaut for US and Global Financial Reporting26 cited
2005Convergence to international financial reporting standards: the case of Turkey22 cited
2007Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study18 cited
2014Impact Of Adopting IAS-IFRS On The Handling Of Accounting Data: The Case Of France14 cited
2008The Impact in the United States of Global Adoption of IFRS12 cited
2013Financial reporting comparability: toward an XBRL ontology of the FASB/IFRS conceptual framework9 cited

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