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Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study

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  • Van der Meulen, Sofie
  • Gaeremynck, Ann
  • Willekens, Marleen

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  • Van der Meulen, Sofie & Gaeremynck, Ann & Willekens, Marleen, 2007. "Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study," The International Journal of Accounting, Elsevier, vol. 42(2), pages 123-142.
    • Handle: RePEc:eee:accoun:v:42:y:2007:i:2:p:123-142
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    19. Ivana Raonic & Stuart McLeay & Ioannis Asimakopoulos, 2004. "The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(1‐2), pages 115-148, January.
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