Assessing 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 Standards
AbstractNo abstract is available for this item.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Elsevier in its journal The International Journal of Accounting.
Volume (Year): 35 (2000)
Issue (Month): 1 (03)
Contact details of provider:
Web page: http://www.elsevier.com/locate/inca/620179
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Niclas Hellman, 1993. "A comparative analysis of the impact of accounting differences on profits and return on equity," European Accounting Review, Taylor & Francis Journals, vol. 2(3), pages 495-530.
- Rees, Lynn L., 1996. "A comparison of investors' abilities to assimilate U.S. GAAP disclosures," Journal of Accounting and Public Policy, Elsevier, vol. 15(3), pages 271-287.
- P. Weetman & E. A. E. Jones & C. A. Adams & S. J. Gray, 1998. "Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs," Accounting and Business Research, Taylor & Francis Journals, vol. 28(3), pages 189-208, March.
- Chunhui Liu, 2011. "IFRS and US-GAAP comparability before release No. 33-8879: Some evidence from US-listed Chinese companies," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 19(1), pages 24-33, March.
- George Iatridis & Konstantia Dalla, 2011. "The impact of IFRS implementation on Greek listed companies: An industrial sector and stock market index analysis," International Journal of Managerial Finance, Emerald Group Publishing, vol. 7(3), pages 284-303, June.
- Abdallah, Abed AL-Nasser & Abdallah, Wissam & Ismail, Ahmad, 2012. "Do accounting standards matter to financial analysts? An empirical analysis of the effect of cross-listing from different accounting standards regimes on analyst following and forecast error," The International Journal of Accounting, Elsevier, vol. 47(2), pages 168-197.
- Eleftherios Thalassinos & Konstantinos Liapis & John E. Thalassinos, 2011. "The Regulation Framework for the Banking Sector: The EMU, European Banks and Rating Agencies before and during the Recent Financial and Debt Crisis," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(39), pages 250-279.
- Peng, Songlan & Tondkar, Rasoul H. & van der Laan Smith, Joyce & Harless, David W., 2008. "Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China," The International Journal of Accounting, Elsevier, vol. 43(4), pages 448-468, December.
- Ioannis Tsalavoutas & Lisa Evans, 2010. "Transition to IFRS in Greece: financial statement effects and auditor size," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 814-842, September.
- Oriol Amat & Catherine Gowthorpe & Jordi Perramon, 2005. "Manipulation of earnings reports in Spain - some evidence," Economics Working Papers 877, Department of Economics and Business, Universitat Pompeu Fabra.
- George Emmanuel Iatridis, 2012. "Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(6), pages 573-597.
- Vieru, Markku & Schadewitz, Hannu, 2010. "Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland," MPRA Paper 44664, University Library of Munich, Germany.
- Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
- Mohamed El Hedi AROURI & Aldo LÉVY & Duc Khuong NGUYEN, 2010. "ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms," European Financial and Accounting Journal, University of Economics, Prague, vol. 2010(3), pages 84-112.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Zhang, Lei).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.