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
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- 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.
- 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.
- 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.