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
No abstract is available for this item.
If 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.
References listed on IDEAS
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.:
- 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.
- 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.
When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:35:y:2000:i:1:p:27-63. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Shamier, Wendy)
If references are entirely missing, you can add them using this form.